The Goal

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"I can change the base we're using for determining the cost of parts. Instead of using the cost factor of the past twelve months, which is what I'm supposed to be doing, we can use the past two months. That will help us, because for the past two months, we've had big increases in throughput."

"Yeah," I say, sensing the possibilities. "Yeah, that might work. And actually the past two months are a lot more represen- tative of what's really going on here than what happened last year."

Lou leans from side to side. He says, "We-l-l-l, yes, that's true. But according to accounting policy, it's not valid."

"Okay, but we have a good excuse," I say. "The plant is different now. We're really a hell of a lot better than we were."

"Al, the problem is Ethan Frost will never buy it," says Lou.

"Then why did you suggest it?"

"Frost won't buy it if he knows about it," says Lou.

I nod slowly. "I see."

"I can give you something that will slide through on the first glance," says Lou. "But if Frost and his assistants at division do any checking, they'll see through it in no time."

"You're saying we could end up in very hot water," I say.

"Yeah, but if you want to take a chance..." says Lou.

"It could give us a couple more months to really show what we can do," I say, finishing the thought for him.

I get up and walk around for a minute turning this over in my mind.

Finally I look at Lou and say, "There is no way I can show Peach an increase in the cost of parts and convince him the plant is better off this month than last. If he sees these numbers and gets the idea our costs are going up, we'll be in hot water any- way."

"So you want to try it?" Lou asks.

"Sure."

"All right," he says. "Remember, if we get caught-

"Don't worry. I'll practice my tap dancing."

As Lou is on his way out, Fran buzzes me to say Johnny Jons is on my line. I pick up the phone.

"Hello there," I tell him, We're practically old pals by now; I've been on the phone with him just about every day-and sometimes three or four times a day-for the past few weeks. "What can I do for you today?"