"95%, of Lean implementations fail"... This apocryphal sentence is fake. "Lean Manufacturing or Lean Management" cannot fail because it has no clear objective, no script, no clearly defined structure, and of course it is not a system. So, what does really fail?... This book is designed for all those who have practiced some facet of what is widely known as "Lean-Manufacturing" or "Lean-Management", they have asked themselves if there is anything more than a package of disordered tools and concepts that nevertheless, must be implemented in an orderly manner if you want to develop a system of excellence in management and operations. Many managers make this same reflection: -Yes, the concept is quite clear. I understand Kanban, Jidoka, Visual Management, Pull system, etc. -I understand what and how they are applied, but really, what is the system that underlies these concepts? ...Or -what is the system of excellence that sets them? And, is there any way to establish them permanently In this book, the methods that underlie Japanese Corporate Management thinking, that is, the CORPORATE MANAGEMENT FRAMEWORK, are ultimately captured. These methods had not meant deeply synthesized in the Western world or even in Japan, until now. This book describes the management and operational system of TOYOTA, SUMITOMO, HONDA, etc. This book explains the proper structure of development created by Japanese companies during the last century, which allows achieving a Just in Time (JIT) system of very high demand and flexible enough to adjust to the new and technological era that is looming. The eeOS, or the ''excellent enterprise Operative System', that describes this book, is the System for Factory Management, developed by Master Koichi Kimura. This system is documented and expanded, through this book by his Spanish pupil Eduardo L. Garcia.