One of the more interesting discussions that we have is what we call GAP Analysis. It is a way to describe the skills and opportunities that the company has to offer the market and what the company delivers to the needs and wants of the customers. Where this two capabilities and requirements intersect is the value added part of the equation. Where they don't are either waste (because it is a skill or opportunity that no one wants; and or the Gap, where needs and requirements of your clients are not met. When I put this up on the board, in almost every class that I have taught, I get the strangest look. Now the employees are getting into their MBA thinking. Remember, these are mostly not college educated people. Even when that is the case, I still get that look.