Staff. Accounting, human resources, information services and all other so-called staff functions add value when they link with die objectives of the line, providing just the right service at die right time and place and at a competitive cost. For example, if accounting processes invoices promptly and accurately, they con¬tribute to die acceleration of cash flow. This provides funds to invest in better customer service, or new equipment to improve die product’s unit cost. It is obviously adding value. When human resources designs a performance incentive plan and trains people, it contributes directly to improved customer service, product quality or unit cost by stimulating human motivation and building employee skills.