I would actually have a different 5.
5) Sales not knowing anything about the production needs, thereby making impossible to meet claims and deadlines.
4) Management, not having a clue about production in reality.
3) Management, not having a clue in how to build a team.
2) Management, for not listening when they are told what changes need to be implemented to get the results management desires.
1) Management, for being so stupid as to hire accountants to run the entire company.