The Goal is a well known book written by Eliyahu M. Goldratt , the originator of the Theory of Constraints and emphasizes on the concept of Strategic Cost Management in a manufacturing firm and the challenges in the life of a manager. It’s a fictional story about the life of a production plant manager struggling to turn around his plant to become profitable again and having problems in his personal life further raising questions on the work-life balance of a manager. Alex, the plant manager had been appointed to make the plant profitable in 3 months. The top management has done little to provide direction and has only been communicating ‘Fear’ of loss of jobs if profitability is not achieved. Alex is having problem in understanding why the plant is losing money. Luckily he comes across his old physics professor, Jonah who is now a consultant. He advises Alex to clearly define his goal and get 3 measurements that would help him achieve that goal. Alex identifies them as ROI, Net profits and Cash flow. Alex does extensive research on the functioning of the plant and takes concrete steps to identify bottlenecks and thereafter eventually eliminate them. He communicates his new vision to the plant employees and works in coordination with them to reduce inventory. In the end, the plant dramatically improves efficiency, increases net profits and also attracts new clients. This book is a great for budding managers and it emphasizes the importance of inventory, bottlenecks, communication, etc. It gives a good account of manager’s personal and professional life and the emphasis given to performance and clarity of thought at all times. The details within the book are presented in such a simple and clear way, the context of them are transparent to other lines of business and not limited to the operations of a manufacturing plant, which the story is based on.