The "right cost" is not necessarily the lowest cost. Minimizing cost is the wrong o jective in material handling system design. The more appropriate goal is to design the most efficient material handling systems at the most reasonable cost. Put in the right context, material handling is a support function. On-time deliveries often result in increased customer satisfaction that can in turn result in increased demand for the product, thus increasing revenue. Material handling operations should support company's quest for greater profitability