This Focused Performance Weblog is a "business management blog" containing links and commentary related primarily to organizational effectiveness with a "Theory of Constraints" perspective. TOC is noted for its applications in Project Management and Multi-Project Management (Critical Chain) and Operations Management (Drum-Buffer-Rope), as well as in Marketing, Strategic Planning and Change Management (TOC Thinking Processes). If you are on an archive page, current postings are found here.
Thursday, September 19, 2002
• From IndustryWeek (via Allen Simen on the APICS Constraints Management Discussion Group) -- Cost Accounting Undercuts Lean -- Given that the TOC community has long understood the mistaken decisions that cost accounting can lead one into, it had to be only a matter of time before the Lean folks realized it as well. Some Lean folks have even have even started promoting Lean Accounting, which seems to be a complication of TOC's Throughput Accounting, but I should look into it more before coming to a final judgement.
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