One management writer has commented, "First you get your margin, then you get your philosophy". Our Profit Improvement Program is designed to provide an immediate increase in ideas concerning profit from all parts of the firm. The ideas are produced through a variety of types of meetings that involve all management and team-member levels. These meetings may, for example, consist of the top one hundred managers in a company or division, actual work teams of superior and reporting team-members, two teams in difficulty with each other, and if appropriate, working parties on the shop floor involving union and supervision. We design and conduct different types of meetings intended to lower resistance to change, identify current problems, purpose alternative solutions, and make decisions to improve profit.