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With resignation in his voice, he says, "Okay, Al. I'll give you all the help I can. But..."

He leaves the sentence unfinished, waves his hand in the air.

"I'm going to need that help, Lou," I tell him. "And the first thing I need from you is to keep all this to yourself for the time being. If the word gets out, we won't be able to get anyone to lift a finger around here."

"Okay, but you know this won't stay a secret for long," he says.

I know he's right.

"So how do you plan on saving this place?" Lou asks.

"The first thing I'm trying to do is get a clear picture of what we have to do to stay in business," I say.

"Oh, so that's what all this stuff with the measurements is about," he says. "Listen, Al, don't waste your time with all that. The system is the system. You want to know what's wrong? I'll tell you what the problem is."

And he does. For about an hour. Most of it I've heard before, it's the kind of thing everybody's heard: It's all the union's fault; if everybody would just work harder; nobody gives a damn about quality; look at foreign labor-we can't compete on costs alone; and so on, and so on. He even tells me what sorts of self- flagellation we should administer in order to chasten our- selves. Mostly Lou is blowing off steam. That's why I let him talk.

But I sit there wondering. Lou actually is a bright guy. We're all fairly bright; UniCo has lots of bright, well-educated people on the payroll. And I sit here listening to Lou pronounce his opin- ions, which all sound good as they roll off his tongue, and I won- der why it is that we're slipping minute by minute toward obliv- ion, if we're really so smart.

Sometime after the sun has set, Lou decides to go home. I stay. After Lou has gone, I sit there at my desk with a pad of paper in front of me. On the paper, I write down the three mea- surements which Lou and I agreed are central to knowing if the company is making money: net profit, ROI and cash flow.

I try to figure out if there is one of those three measurements which can be favored at the expense of the other two and allow me to pursue the goal. From experience, I happen to know there are a lot of games the people at the top can play. They can make

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