TOC Insights into Finance and Measurements: Throughput Accounting as the Theory of Constraints solution presented in The Goal by Eliyahu M. Goldratt

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A clear but simple set of metrics can bridge the gap between the local actions and the bottom line measurements (the P&L and the Balance Sheet).

Cost-accounting based decisions (efficiencies, pay-back period, product cost, etc.) can be devastating to the performance on the shop floor, marketing, sales, engineering, purchasing and even distribution!

This learning tool is an interactive presentation containing detailed knowledge for applying the Theory of Constraints concepts of Throughput, Inventory/Investment, Operating Expense, their corresponding derivatives and how to use Throughput Accounting for decision making.
Includes examples, case studies and simulations. Show More