The book is based on concepts of engg. why those concept evolved. In college days we learned many concepts, in our engg time we also learned many concept, but hardly understood , because that was just theory .we were not able to visualize .we never bothered to find out things.
But if you read goal u will understand the concepts by viewing things in daily life. It is a story about a factory getting closed , and how the manager saves the company and his position , by just analyzing and observing the things happening in the factory.
he language used in the book is very simple.One of the very good books which almost every management institutes suggest students to read.