Managerial Accounting - "The Goal: A Process of Ongoing Improvement"

Jonah, takes a puff on his cigar, and tells Alex that –
In a sequence of dependent events … in combination with statistical fluctuations:
· Dependency limits the opportunities for higher fluctuations;
· Not averaging out of fluctuations but an accumulation of the fluctuations;
· Identify constraints (bottlenecks), develop measurements (throughput)

Alex Rogo – plant manager for UniCo ; Jonah – physicist / scientist ; Ch 4 – intro ; Ch 13 – essence

Author - Eliyahu M. Goldratt