Critical Chain - Eliyahu M. Goldratt [67]
"How nice." She sits down.
She is not what one might call excited. I sense that she doesn't believe me. No wonder. A month ago I had a pack of riddles. Now, I claim I have solved them all. It is unbelievable. Can I explain that it's all because I was lucky to be handed such a wonderful foundation from Johnny? No. That would sound even more farfetched.
I'm still standing. She doesn't encourage me to sit. I have to talk her language. It worked before.
"I have a good chance to try it in more places. Once I get results," I promise her, "I'll start to talk with management about sending more of their people."
"And when will that be?"
"Two, three months from now. I hope."
"Good luck." And she opens her briefcase and takes out a book.
"You don't think I stand a chance, do you?"
She gives me a long look. "Professor Silver. Do you know what it takes to persuade a company to send a person to our program?"
Since I don't know, I wait for her to tell me.
"The person must press for it, and the company must be interested in him or her, interested enough to yield to this pressure. You are going about it all wrong. It's not the company that you have to persuade. Companies rarely initiate sending students. It's the people, the mid-level managers, that you have to entice."
"So you think that nothing will come out of my work with industry? I should drop it?"
I'm desperate, but not half as much as I am when I hear her answer. "Not at all. The university always encourages community service."
Community service! I'm so provoked that I forget myself, and bitterly say, "And I thought you meant it when you said that you are interested in us giving valuable know-how to business!"
"Yes, I am." And she opens her book.
"Then extend my term for one more year."
She looks back at me and coldly, so coldly, she answers, "I have a policy, and we have a deal."
"Rick! Hey, honey." I look around. Judith waves at me.
"I have to go," I say.
"Yes. You have to go," she firmly replies.
Chapter 18
I enter the classroom. Charlene is still there, arranging her papers and talking to Fred.
I sometimes wonder if giving my course after an accounting class is a plus or a minus. It's a minus because in the beginning the students have a glassy look and it takes time to get them going. On the other hand, I think it's a big plus because whatever you do, the students are going to give you good reviews.
Charlene notices that I'm there. "Can I have a word with you?" She grabs my arm and drags me outside.
"Yes, sure," I pointlessly say.
"Will it be okay if I sit in on your class?"
Two months ago I was in no position to disagree; Charlene sits on the school committee for tenure. Now I don't have to be the nice guy anymore, but what's the point in being rude?
"Be my guest," I say, still wondering why she wants to do it.
"Thank you." And then she explains. "I'm still trying to digest what we heard from Johnny. I mean the ‘cost world' and the ‘throughput world.' Neither are new to management accounting, but . . . but in the existing know-how it's somehow convoluted."
"I don't mind you sitting in on my course, but how is it going to help you?"
"Management accounting deals with decisions and control. You, Jim and Johnny, in your courses, are dealing with the same issues, but from different aspects. So, I decided that in order to straighten out my confusion, I must invest the time, sit in on all your courses, and deepen my understanding."
I want to ask some more questions but I have a class to teach. We go back in.
Nothing is on my table. No wonder. Last time I was so irritated I forgot to give them a homework assignment. Now I don't have a smooth entry into today's topic. No big deal, I'll just jump into it.
"There are two types of projects," I start to talk. They start to write. "A project that is done by vendors and subcontractors, like the plant expansion project that Brian is involved with, and a project that is done mainly by resources of the company itself, like the