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)