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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement John A. Caspari Pamela Caspari John Wiley & Sons, Inc. More Praise for Management Dynamics “Students of the Theory of Constraints who want a detailed review of how TOC concepts apply to accounting will not want to miss this book. Business people will benefit from insights on how to apply TOC oriented thinking to pinpoint the real sources of waste and inefficiency in an enterprise. The Casparis have made a significant contribution to the body of knowledge in this area; moreover, their work should stimulate further discussion and advancement!” —Paul H. Selden, PhD, President, Performance Management, Inc. “This book combines clear thinking and research into the purpose and role of accounting in organizations. Coupled with a deep understanding of Goldratt’s Theory of Constraints, the Casparis’ methodology focuses the enormous power of practical systems thinking in organizations. This book finally brings together the elements needed to truly implement and sustain a genuine process of ongoing improvement. Along with Elliott Jaques’ Requisite Organization, we now have the blueprints for creating the right structure and the right operational methodology to achieve unprecedented organizational performance.” —Romey Ross, PMP, CPE, President, Technical Project Services, Inc. “Financial officers and accountants in profit making organizations have always struggled to understand how I, OE, and T can be applied in their world. This struggle of TOC accounting versus cost accounting in the financial record-keeping domain has inhibited many a successful TOC project. The authors have been able to lift the veil for the financial community! Now let’s hope the accountants get on with it!” —William A. Woehr, Executive Partner, Delta Institute, S.A., Board member Angel Iglesias, S.A. “The Casparis provide a step-by-step strategy for integrating the components of Goldratt’s Theory of Constraints into a highly effective system for achieving success in business. The book’s roadmap describes how to structure a high-performance business by the thoughtful integration of the components of Goldratt’s theory. I highly recommend this valuable work.” —John Sambrook, President, Common Sense Systems, Inc. MANAGEMENT DYNAMICS MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement John A. Caspari Pamela Caspari John Wiley & Sons, Inc. This book is printed on acid-free paper. Copyright © 2004 by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008. Limit of Liability/Disclaimer of Warranty: While the publisher and authors have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor authors shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002. Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our Web site at www.wiley.com. Library of Congress Cataloging-in-Publication Data: ISBN 0-471-67231-9 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 In memory of our fathers, Charles Edward Caspari, Jr. and John Taliesin David, who taught us about ethical behavior and fair treatment of people.