by Dr Lisa | POOGI Series, Theory of Constraints Finance, Accounting, and Cash Flow
Throughput is the rate at which the system generates money. It is similar to Gross Margin or Contribution Margin, but it is also different in that TOC (Theory of Constraints) does not consider direct labor as a variable cost, but rather as Operating Expense. The role...
by Dr Lisa | Theory of Constraints Finance, Accounting, and Cash Flow
Increase Selling Prices Changing the selling price for a product or group of products is difficult to cover in few words. Presumably you already have pricing policies and strategy that represent some equilibrium point in the market you serve and getting some minimum...
