ideal: “just as one would wish; the way something ought to be"
— Thorndike Barnhart dictionary
"satisfying one's idea of what is perfect"
— Oxford American Dictionary
"conceived or regarded as perfect or supremely excellent in its kind; answering to one's highest conception"
— Oxford English Dictionary
As to how to judge what's ideal for orgs:
“Only real VFPs [Valuable Final Products] count.”
HCO P/L 28 February 1980
Org Series 41, Production and One's Standard of Living
(OEC Vol. 0, p. 313)