One way of building To Be processes is to start with the ideal. The ideal stretches the organization to achieve results and execute far beyond the norm.
A powerful example of working from the ideal can be witnessed at Toyota. This company has a vision of an organization, process, machine, or person that:
Is defect free,
Can be delivered one request at a time,
Can be supplied on demand in the version that is required,
Can be delivered immediately,
Can be produced without wasting any materials, labor, energy, or other resources, and