Decide What to Measure
Before this time, the technical centre tracked the number of reports produced as a way of assessing its contributions. Fukushima realised that this and similar measurements had nothing to do with the purpose of the SEATC. He started measuring the cost drivers of the product Pharmaceutical-A.This led him to target energy, intermediate chemicals, chemicals and depreciation (construction costs) as major cost drivers requiring improvements if the new vision was to be realised.

Identify Future Best Practice
In trying to identify likely future best practices for the major cost drivers, Fukushima reached the conclusion that for energy, co-generation was the way to go. For intermediate chemicals, they were to be eliminated. This would require development of new enzymatic reactions. Similar future best practices were identified for depreciation (construction cost) and chemical consumption. Implement Beyond Future Best Practice Cost per ton of Pharmaceutical-A were expected to reduce from $350 to $265 if the future best practices were implemented - a very different picture from the 1% per year improvements being achieved already. Meanwhile, current best practice in the industry was $310 per ton. Fukushima and his team designed projects with a maximum implementation timeline of three years to achieve these.

Identify Ideal Best Practice
For ideal best practice, Fukushima assumed the best solutions that were scientifically possible. This meant for energy cost for example, they would make use of a renewable source like solar. For intermediate chemicals, ideal best practice would mean increasing the yield of enzymatic reactions from 60% to 100%.