Excuses!! Excuses are the main barriers to higher profits. Excuses are diffused with a management system that has clearly defined performance goals and accountability for achievement. The Exec Net Consulting System coaches management on the proper implementation of management system. It has a 100% success track record. We start with the goal definition at the company level, and drive it down to performance milestones at the transaction level. No function in  the company is excluded. Once the goals are defined, employees are coached as to how their job fits into the achievement of company goals. Employees also learn that goal achievement in their job and at the company level is the basis for performance evaluation.  Company level performance is important. If an employee is doing  a great job but the company's performance is below plan, it usually means there are other parts of the business not performing to plan. So teamwork becomes key. Measuring actual vs. plan in the right timeframe is also key.