Theory of Constraints: Part 3

Calculator and hand over blue sky background.

3 min read A major focus within the Theory of Constraints is on increasing sales, rather than cutting costs. To keep the focus on sales, implementers of the process use an accounting method known as Throughput Accounting. The following is the third entry in a series of posts that explore the Theory of Constraints and it’s methodology. Part one of the Theory of Constraints series, offered a broad overview of the process, defined constraints, and provided a simple …

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