The "Cost Accounting" model that is the norm in most organisations, is a financial accounting system that was never designed to be used to run the business.

The "Constraint Accounting" model is a managerial accounting system, designed to manage behaviour and maximise an organisation's profit by aligning local measures with the overall goal of the entire organisation.

The Constraint model yields a dramatically different view of the relative profitability of different products. This provides a new perspective regarding appropriate product mix and target markets.

Organisations that have been using Cost Accounting to run the business will be able to significantly increase their profits by moving to the Constraint accounting  accounting system. This will allow the true alignment of decision made at the local level with top level organisational goals.

In your organisation, is there...

	Focus on cost recoveries
	Optimisation of local departments at the expense of the overall organisation
	High inventories / WIP
	Costly sales and marketing decisions?

TOCCA will enable you to achieve...

	Alignment of financial systems with a Throughput Operating Strategy
	Increased productivity / throughput in your organisation
	Improved performance management
	Value driven make/buy and pricing decision
	The optimum return when making strategic investment decisions
	Improved target marketing based on optimising product mix
	Reward structures that enable focus on throughput.