Professor Elam

PLEASE read this article about CQM at Toyota.     Here improving the process IS the job, not just building cars.  Read about how the paint station used to take 10 hours and waste 30% of the paint in cleaning hoses.  Now it takes 8  hours and no paint is wasted.  This is not a factory, it is a brain.
This is precisely what Dr. Deming was describing, except not everyone has embraced the new methodology. 

Several letters appeared in FAST COMPANY commenting on that article-mainly the writers complained that MBA types were too short term focused to pay attention to this kind of system. Yet this is precisely what managerial accounting is all about.