Throughput Accounting - Page 2 Of 10

Sales Commission — Effect on Throughput

by Dr Lisa | Theory of Constraints Finance, Accounting, and Cash Flow

Continuing our cash velocity discussion… Deceasing sales commission is not necessarily where we want to focus either, but make sure that the commission you’re paying is in alignment with where you’re making your money and/or with the products/services with the...

Increase Throughput to Increase Cash Velocity

by Dr Lisa | Theory of Constraints Finance, Accounting, and Cash Flow

Continuing our cash velocity discussion, let talk about Increasing Throughput. Throughput (as defined in Goldratt’s Theory of Constraints Throughput Accounting) is sales revenue minus truly variable costs. Therefore we can increase your throughput by either 1)...

Critical Chain Project Management (CCPM) Overview

by Dr Lisa

What is Critical Chain Project Management? Critical Chain Project Management CCPM is a project management technique that focuses on managing project constraints. It was developed by Eliyahu Goldratt in 1997 and later popularized by the book Critical Chain. Critical...

Information Overload Destroyer

by Dr Lisa

BONUS REPORT: Project Selection and Focus Using Theory of Constraints: by “Dr Lisa” Lang This free report is an information overload destroyer! It will show you how to determine the highest and best use of your time, money and focus so that you can...

Definition of Cash Constraint

by Dr Lisa | Theory of Constraints Finance, Accounting, and Cash Flow

I’m currently working on a book “Increasing Cash Velocity”. Goldratt doesn’t cover cash flow and it’s not even included under the topic of Throughput Accounting. It is however, one of the most important topics for business owners. 80% of...