To align day-to-day operations with the ultimate goal of generating profit, companies must measure three essential metrics: Throughput (

): All the money the system spends to turn inventory into throughput. The Goal Summary & Book Review

1. Defining "The Goal" and the True Metrics of Profitability

): The rate at which the system generates money through sales. Note: Production without sales is not throughput. Inventory (

): All the money invested in buying assets and materials the system intends to sell. Operating Expense ( OEcap O cap E