Throughput Based Decision Making (TBDM) or "Throughput Accounting"

Home>Conferences>Conference Throughtput Accounting

How to make money the TOC way?

Theory Of Constraints' approach to financial decision making


Photo portrait de Eli Schragenheim

  • Thursday 20th of March 2014, 19h00 to 21h00.

  • Marris Consulting, Montparnasse Tower, Central Paris 75015.

  • The conference is in English. The event is free.

Every organization has to decide what products/services to sell, at what price and whether it is worth adding/buying capacity. Many such decisions are tough! For instance:

  • A large potential client is ready to commit to significant quantity, but requires substantial reduction in price,

  • Marketing suggests to package several products together to be sold at a reduce price,

  • In order to meet the predicted demand we need to increase capacity at considerable cost.

The current methods of Management Accounting do not lead to the right decisions. During this conference, Eli Schragenheim has outlined a broad direction for a practical solution, based on the concepts developed by Dr. Goldratt with some complementary ideas for Throughput Based Decision Making. 

Extrait présentation Throughput Accounting

Developing a TOC decision support process



About the speaker: Eli Schragenheim

Eli Schragenheim is one of the most knowledgeable and experienced Theory of Constraints experts in the world today. He started working with Eliyahu Goldratt in 1985. He is the co-author with Goldratt and Carol Ptak of “Necessary But Not Sufficient”. He collaborated with William Dettmer in writing Manufacturing at Warp Speed, one of the best books about TOC in production, in which he introduced Simplified-DBR. He co-authored with Carol Ptak “ERP, Tools, Techniques, and Applications for Integrating the Supply Chain”. Eli Schragenheim was a partner in the A.Y. Goldratt Institute and a Director of Goldratt Schools. He is also a board member of TOCICO. Eli Schragenheim has taught, spoken at conferences and consulted all over the globe, including the US, Canada, Britain, Russia, Brazil, Colombia, Germany, Italy, Belgium, South Africa, Australia, India, China and Japan. He is currently the president of Elyakim Management Systems (1992) Ltd. based in Israel.

About Marris Consulting

Marris Consulting is an industry consulting and training company specialized in the Theory of Constraints (ToC) and Critical Chain Project Management. We focus on improving the performance of manufacturing and process industries by using Constraints Management combined with Lean and Six Sigma. To boost project performance, we also use Critical Chain Project Management (CCPM), which we sometimes combine with Lean Engineering. Our 2-day performance audits, our performance consulting services and our project management, Lean, ToC & CCPM training by our industry consultants offer a wide range of solutions to help our clients around the world reach the highest possible levels of performance.

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