Ready to pass the Certified Management Accountant exam with confidence?
Watch as we walk through this important CMA Part 1 topic: Theory of Constraints and Throughput Costing!

The theory of constraints (TOC) is a system to improve human thinking about problems. It has been greatly extended to include manufacturing operations.

The basic premise of TOC as applied to business is that improving any process is best done not by trying to maximize efficiency in every part of the process, but by focusing on the slowest part of the process.

The slowest part of the process is called the constraint.

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Chapters:
0:00 Intro
0:06 Question overview
1:06 Question walkthrough
2:18 Calculation walkthrough
2:46 Answer reveal
2:51 More videos

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