Nuances of TOC Concepts

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Thruput Accounting: An introduction

In era when accounting was invented, bulk of the cost of a product was truly variable. However in the current era, period expense has become substantial. So, when a significant portion of expenses is artificially allocated to a product, it creates many problems when these variables are used as measurements for decision making.Read more

- Satyashri Mohanty

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Constraints and Non-Constraints

‘An hour lost on the bottleneck is an hour lost on the entire system; An hour gained on a non-bottleneck is a mirage’Read more

- Satyashri Mohanty

Know your ‘constraints’

Almost every manager trying to meet targets, is dealing with obstacles that come his way. He overcomes a few, stumbles over the others. He is identifying constraints and removing them. Is this Theory of Constraints?Read more

- Satyashri Mohanty