About this Presentation
Part of the TOC Fundamentals Track, this session explores how the Theory of Constraints reshapes traditional financial thinking. You’ll learn key TOC measures — Throughput, Inventory, and Operating Expense — and how to use them to make better decisions, evaluate true profitability, and align operations with the organization’s overall goal.
What Will You Learn
To help you get the most value from this session, we’ve highlighted a few key points. These takeaways capture the main ideas and practical insights from the presentation, making it easier for you to review, reflect, and apply what you’ve learned.
The session challenges the assumption that local cost improvements translate into better organizational performance, revealing why this logic frequently produces the opposite result.
It shows how shifting from a cost-world view to a throughput-world view changes how decisions about products, capacity, and priorities should be evaluated.
The presentation introduces TOC’s core financial measures and hints at how they resolve long-standing conflicts between operations, finance, and management.
It illustrates why building a “bridge of understanding” between throughput economics and traditional accounting is essential for gaining alignment and credibility across the organization.
Instructor(s)
Rocco Surace
Rocco Surace - past Chairman of TOCICO. He is a partner of Bonadio & Co a top 50 CPA firm in the US. He is co-author of the recently published Throughput Economics, which develops a practical methodology for better decision making by looking at the impact of decisions on a company’s bottom line, including the financial impacts, capacity limitations and the impact of uncertainty.
Rocco facilitates the discussion and open with his observations on what opportunities lie ahead.