The Goal: Book Review The Goal, by Eliyahu M. Goldratt examines the life of an American plant manger in his quest to find out what exactly the goal of a plant manager is and how to go about reaching this goal. Along the way towards realizing the goal, the plant manager is forced define and understand the theory of constraints. It is important to understand the theory of constraints for the manager to be able to identify what restrictions are being opposed onto his various operations and to know how to reverse their affects. In this particular case it takes the manager having to continually deal with orders being finishe