by Dr Lisa | eliyahu m goldratt, investment, operating expense, the goal eliyahu m goldratt, theory of constraints, throughput, throughput accounting
We are continuing our series based on The Goal by Eliyahu M Goldratt. We have discussed some of the problems with Cost Accounting, yet only touched on the alternative, “Throughput Accounting”. We promised to explore Throughput Accounting in more depth, and explain how...
by Dr Lisa | constraint, DBR, goldratt, investment, measurements, operating expense, poogi, the goal eliyahu m goldratt, theory of constraints, throughput, throughput accounting
We are continuing our series based on The Goal by Eliyahu M Goldratt. The core idea in the Theory of Constraints (TOC) is that every real system, such as a for-profit business, must have at least one constraint. If it were not true, then the system would produce an...