Cash Velocity - Page 3 Of 8 - Science Of Business

Factoring Receivables Reduces Cash to Cash Cycle Time

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

Continuing our cash velocity discussion started on March 16, 2007Yesterday we discussed how offering a discount can reduce cash to cash cycle time and today we will discuss an alternative.Another approach, which leads to similar results is receivables factoring....

Cash Constrained Company Example

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

Reducing Float for the Cash Constrained Company Now let’s consider a case where there is a cash constraint. When cash is your constraint, going out of business is usually not far behind. Most small businesses go out of business because they have run into cash...

What Is Theory Of Constraints (TOC)

by Dr Lisa

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

by Dr Lisa

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...

Dr Lisa Lang received TOCICO Lifetime Achievement Award!

by Dr Lisa | News

FOR IMMEDIATE RELEASE The TOCICO held its 16th Annual International Conference at the Luxor Hotel in Las Vegas from April 30th through May 1st, 2018. During the conference a number of special events took place including the election of new TOCICO Board Members, the...