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From an operational point of view, there are three fundamental reasons why an enterprise measures its performance:

 
 
   
1. To see how it is doing in relation to its goal
2. To understand resourcing requirements
3. To drive behaviours that will help achieve its goal
 
     
  Most organisations have two sets of measures:  
 
   
One set is used at board level to measure the performance of the organisation as a whole (typically, Net Profit and ROI)
The other (seemingly unrelated) set works at an operational level
   
 
  TOC has developed a set of operational measures that link decision-making requirements across all levels of the organisation – from the boardroom to the shop floor. This set of measures, known as Constraint Accounting, provides a comprehensive framework for optimising system performance.

TOCCA determines the measures that are most appropriate to each client’s situation and, if necessary, helps design additional metrics against which employees can be measured. This helps drive the behaviour that is necessary to ensure the organisation achieves its goals in the most effective manner.

 
 

 

 

 

 
     
 
 
  Developed by Reason8

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