Foreword.
Preface.
Acknowledgments.
Chapter 1. Thinking Bridges.
Evaluating Decision Alternatives.
Thinking Bridges Example.
Chapter 2. Constraints.
Two Paradigms.
Constrained Environments.
TOC Focusing Process.
Identifying Ongoing Improvement.
Chapter 3. Internal Financial reporting.
Early Throughput Accounting.
Cost Control in a Throughput World.
Constraints Accounting versus Throughput Accounting.
Complexity Divide.
Chapter 4. Motivation and the Budget.
Motivation for a Process of Ongoing Improvement.
Role of Financial Manager.
Establishing a Budgetary Revision and Reporting Process.
Chapter 5. Constraints Accounting Terminology and Technique.
Basic Financial Control Metrics.
Capital Write-Off Methods.
Exploitation Decisions.
Chapter 6. Pricing.
Cost-Based Pricing.
Constraint-Based Pricing.
Decoupling Throughput from Operational Expense.
Constraints Accounting Approach to Pricing.
Chapter 7. Tactical Subordination in Manufacturing.
Tactical Subordination.
Drum-Buffer-Rope Scheduling.
Buffer Management Reporting.
Chapter 8. Tactical Subordination in Project Management.
Common-Sense Scheduling.
Critical Path versus Critical Chain.
Project Management Constraints.
Subordination Reporting in Projects.
Critical Chain Buffer Reports.
Current Status of Critical Chain.
Simplified Critical Chain.
Chapter 9. Tactical Subordination in Sales.
Sales Funnels.
Sales Commissions.
Leveraging Constraints to Create Compelling Offers.
Chapter 10. People: A Valuable Asset.
Empowerment and Respect: Aligning Authority, Responsibility, and Long-term Commitment.
Personnel Employment Decisions.
Mixed Messages.
Chapter 11. Strategy and Conclusions.
Strategy.
Successful Constraint Management.
Appendix: Accounting System Structure.
Brief History of Cost Accounting.
Cost and Revenue Flows.
Constraints Accounting Similarities and Departures.
Glossary.
Index.
