But this control will be in manufacturing only. We still will not have cost control in services: schools, banks, government agencies, hospitals, hotels, retail stores, research labs, architectural firms, and so on. We know how much a service takes in, how much it spends and on what. But we do not know how the spending relates to the work the service organization does and to its results - one of the reasons the costs of hospitals, colleges, and the post office are out of control. Yet in every developed country, two-thirds to three-quarters of total output, employment, and costs are in services.