Its time to change, either because you need to, or you just want to. You need to reduce operating costs to free up working capital to invest in marketing. Your leading competitor just went out of business and you need to increase throughput levels to meet a rapidly expanding customer base. You're starting up a new product line and need to know the optimal manufacturing model. Your raw material costs are inflating and you need to get costs back in control to increase your profit margin. You need to know what something "should-cost" to make or buy...the list of possibilities are endless.