The utility of senior managersU1is related to the value of entrepreneursB, net income of senior managers , etc. Moreover, thevalue of entrepreneursBis related to the initial value of the entrepreneur before leanB0and the effect that lean managementimplementation bring to entrepreneurs is almost positive. So it isB B B r r = +0 1 2 3; net income is related to the output of productsafter lean management implementationQ, price per unit of productP, cost per unit of productC1, incentives from senior to middleC2,incentives to employeesC3, etc., that is= Q P C C nC ( 1) 2 3. So the utility function of seniormanagers is:U B B r r Q P C C nC 1 0 1 2 3 ( 1) 2 3