Many would argue that the Army is not a business, that we do not focus on profit or bottom line, and that we cannot go "bankrupt." And viewed from a narrow perspective they would be right; the Army's ultimate success is not measured in profit or loss, but rather in its forces' ability to dominate opponents in armed conflict on land. But no one can argue that in order to deliver the necessary ready land forces to combatant commanders inside a fixed or diminishing budget, the Army must employ sound business practices. (Click on Related Files link)