The Christian tergiversation of Big Business known as the management revolution is definitely not in the cards, the film describes a conversion away from it and ends at the last stage of this.
A razor-sharp line of comedy is walked between Serling and Stroheim (who thought American films were “baby food”). These are the difficulties addressed by the filmmakers.
A female executive devotes her every waking hour to increasing the market share of clients such as Food Chain. The unexpected death of an obscure relative thrusts a baby girl into her keeping.
Her boat is capsized (cf. The Baby and the Battleship), she loses her position and moves to Vermont, starts a small business of her own that is bidden for by Food Chain.
Some reviewers, who could not follow this at all, noted more or less the central performance, and to that extent also the accuracy in the rest of the cast.