There is no perfect formula for the quantity when it comes to business imperatives. To discuss this, we can utilize another theory. Eliyahu Goldratt s book Theory of Constraints (North River Press, 1999) has been well recognized for years. In this theory it is recognized that if a business manages the orifice in the flow, or the smallest point of constraint in a process, the output could become more predictable. This process can be applicable in determining the correct number of business imperatives as well. Everyone understands that overscheduling a work center results in less process throughput. If a business overcommits project resources, it creates the same resulting problem. When adding to this the original objective design, the fact that the business imperatives must be completed in the next 12 months makes the capacity planning topic much more meaningful. The time frame requirement alone is perhaps the biggest influence in determining the correct number of top-priority goals. Management should empower no more imperatives than there is willingness to fund and assign resources to.

Imperatives become pretty obvious if they are linked to the S&OP process. The evidence of success is a common understanding of the list and a regular review of the risk points in the 12-month rolling forecast. Often, new product introductions or phaseouts are included in the impact of the business imperatives. These are almost always risk opportunities in a manufacturing business.