Factories Do Not Follow Spreadsheets: Why Manufacturing Follows Physics, Not Financial Models examines the persistent disconnect between financial decision-making and operational reality in manufacturing. Drawing on decades of hands-on experience across industries and continents, this book reveals why decisions that appear logical in financial models consistently fail on the factory floor, where physical constraints, flow dynamics, and variability, not abstract metrics, determine actual performance.

Written in an accessible, story-driven format, the book provides a practical framework for understanding how common approaches to efficiency and cost reduction often create instability and increase overall costs. Through real-world examples, it demonstrates how to "read" a factory, identify critical signals early, and make decisions grounded in operational truth rather than spreadsheet logic. Readers gain immediately applicable tools for evaluating and improving manufacturing operations while learning to bridge the divide between financial assumptions and physical reality.

Essential reading for manufacturing executives, operations managers, industrial engineers, private equity investors, and business consultants, this book speaks directly to professionals who have witnessed the frustrating gap between financial projections and factory performance.