While the success of a company is measured in dollars, the cause of those results cannot be measured in monetary terms.

The drivers of business performance are not represented, measured or given a clue about anywhere in the accounting reports or financial statements.

Identifying and managing these drivers is a very complex challenge that far exceeds the capacity of the unaided, normal human brain.

Uncertainty about the drivers forces executives to make decisions without the facts that will ultimately determine the outcome of their decisions.

Major impacts on performance often result from seemingly insignificant actions and decisions. Minor errors do not average out and do not dissipate. Instead, they accumulate and influence the drivers in dramatic ways.

A business is a very complex network of interdependent factors. No action or decision can be made in isolation without considering their effect on the whole business.

In any business there are inherent conflicts of interest. The objectives of divisions, departments, sections, and other sub-entities compete with one another. This is further complicated by the conflicting interests of investors (owners), executives, middle managers and employees. The lack of goal congruence is a source of waste and friction. It virtually guarantees less than optimum performance and can be fatal to the business.

Traditional management tools cannot, and do not, accommodate the above listed business facts. Every business failure and every business problem we have encountered in every company we worked with during the past few decades was caused by these issues.