7. Finance and Accounting

• Decision-Making in Services

• Previous Throughput Accounting

• State of the Art

• Throughput Accounting for Services

• Financial Measures

• Performance Measures

• Resource Measures

• Decision-Support Measures

• Control Measures

• Service Mix Decisions

• Impact of Throughput Accounting for Services

• Summary

• Endnotes

As covered in previous chapters, various applications of Theory of Constraints for Services (TOCS) can be used to manage resources, projects, and processes. These are the basic building blocks for services on demand. However, effective constraints management requires different information than many services enterprises have used before. And none of the TOCS applications covered previously deal with investment ...

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