Pros
The increase in sales revenue using either accounting method.
What are 12.8% and 17%?
The three accounting metrics Al’s plant should have been using to tell if they were making money.
What are Net profit, R.O.I., and Cash Flows?
The person who did not understand the effect management's changes had that is now able to.
Who is Bill Peach?
This Latin word means Resistant to change.
What is Status Quo?
Commonality between the accounting measurements and the factory measurements.
What is money?
The metric Al’s factory uses to account for inventory.
What is COGS?