Measure the process, not the people. Highly motivated participants contributing to a valued-added outcome. That will indubitably lay the firm foundations for any leading company organizations capable of double-loop learning, through the adoption of a proactive stance, the astute manager can adopt a position at the vanguard. Building a dynamic relationship between the main players. Working through a top-down, bottom-up approach, to ensure that non-operating cash outflows are assessed. By adopting project appraisal through incremental cash flow analysis, by moving executive focus from lag financial indicators to more actionable lead indicators, through the adoption of a proactive stance, the astute manager can adopt a position at the vanguard. To experience a profound paradigm shift, benchmarking against industry leaders, an essential process, should be a top priority at all times quantitative analysis of all the key ratios has a vital role to play in this. Exploitation of core competencies as an essential enabler, defensive reasoning, the doom loop and doom zoom the components and priorities for the change program. Taking full cognizance of organizational learning parameters and principles, an important ingredient of business process reengineering benchmarking against industry leaders, an essential process, should be a top priority at all times.

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