This book raises the bar on what it means to be a high performance enterprise, providing methods and tools to engage the senior leadership team in building and sustaining rock-solid alignment. It demonstrates how to generate whole-hearted unanimity on precisely what creates value in the enterprise, who creates it, and how the value created shows up in the financial statements. Simple, step-by-step procedures given bring about whole-hearted unanimity in the senior leadership’s understanding of how the enterprise makes money. Where to focus energy (and where not to) is revealed. Readers are guided to apply “non-directive leadership skills” to co-creating maps and reports of their enterprises’ value creating activities into a Management Operating System™ (MOS). Based on more than 30 years and over 50 hands-on projects using the work of legendary IBM Executive School leader, finance and values innovator, Lou Mobley, and Chuck Kremer, CPA, this book builds on Lou’s original breakthrough works building IBM’s executive leadership culture from 1955 to 1970.