What Is Theory Of Constraints (TOC)

The Theory of Constraints (TOC) is a management philosophy developed by Dr. Eliyahu Goldratt. The theory states that every system has a constraint, or limiting factor, that determines the maximum rate at which the system can produce output. The objective is to...

Throughput Accounting

What is Throughput Accounting?  Throughput Accounting Definition Throughput Accounting is the Theory of Constraints method of accounting which does NOT allocate costs but instead places emphasis on increasing Throughput. Throughput Accounting reflects the operating...

Maximizing Profitability -HOW TO Theory of Constraints

The Theory of Constraints approach to increasing profits and achieving a viable vision! Enroll Now Maximizing Profitability Workshop Are you are frustrated with your profit level and tired of playing Whac-A-Mole?  Do you know how, why, and where you make money in your...

POOGI: A Process Of On-Going Improvement – Part 1

Last Updated:  August 28, 2025 What is POOGI? POOGI stands for Process Of On-Going Improvement.  POOGI is  what we call the process we use in Theory of Constraints to continuously improve. POOGI is also the sub-title of the book The Goal.  And, POOGI is a systematic...

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