TOC Insights into Finance and Measurements

Dr. Eliyahu M. Goldratt and Rami Goldratt


Level of TOC knowledge acquired:


Designed for:

Academics, Consultants, Executives, Implementers, Leaders, Managers and Students


Finance and Measurements


Five Focusing Steps, Market Segmentation and Pricing and Throughput Accounting


Chinese simplified, Chinese traditional, Czech, English, Estonian, German, Hebrew, Japanese, Korean, Polish, Portuguese, Russian and Spanish


Client-Server Application, Download, Web and IOS devices



Reality and research have shown that cost-accounting based decisions and using local measurements can be devastating to the performance on the shop floor, marketing, sales, engineering, purchasing and even distribution. Finance, as a key function in any organization, must be able to answer critical questions: What is the company's performance? Do we invest in equipment and machinery? Should we make or buy? should we use profit centers or cost centers? what is the profit of a product/service?

In this session Dr. Goldratt will show how financial decisions should be based on the system as a whole and not according to their local impact. A clear but simple set of metrics can bridge the gap between the bottom line and the local actions to deliver the best results.

Your will learn the Theory of Constraints (TOC) concepts of Throughput, Inventory/Investment, Operating Expense, their corresponding derivatives and how to use Throughput Accounting for decision making.


Key Points:

  • Demonstrate how cost accounting's flaws lead to bad decision making, and how Throughput Accounting can be applied for judging the system as a whole, profit centers, investment on equipment, make/buy alternatives, and product/service profit.
  • How to bridge the gap between the bottom line measurements (the P&L and the Balance Sheet) and the local measurements (efficiencies, pay-back period, product cost, etc.)
  • Learn at your own speed and easily review any of the material, as you need!
  • An interactive type presentation for self-learning as well as group training, they provide the know-how of “what to change?” and “what to change to?” to focus on simple indicators to identify, measure and decide what brings and organization closer to


Goldratt Satellite Program

Access keys

You must have an ACCESS KEY to register and install each TOC Insights.

System Requirements

  • Microsoft Windows (Only the Downloadable and Client-Server versions)
  • 32 MB of RAM minimum
  • Internet connection
  • Adobe Flash player

Notes to download:

  • Each TOC Insight is a separate downloadable file.
  • You may download the TOC Insights as many times as you want.
  • The program is zipped. You should use an Unzip utility to extract the program.

Notes to install:

  • The downloadable version can be installed in two different computers by you.
    Please click here to review the license agreement for these products.
  • An internet connection is required only for initial registration/installation and future un-installation.
  • You must have an ACCESS KEY to register and install each TOC Insights.
  • Additional installations or upgrades may be subject to additional charges.

For additional support please send an email to:

The TOC Insights must be downloaded and installed first. The internet connection is required only for download and the initial installation. Once the program has been installed, the internet connection is no longer required.


Apple iOS

Client-Server Application

Type of License

Single user
(not available)

Single user

Multiple users
(not available)



(iOS App Store)

(Windows. Local Network required)

Number of computers / devices







Select the version that most fits your needs:

Downloadable Version - the downloadable version of TOC Insights allows you to download the files onto up to two computers (Windows) for your personal use and viewing for unlimited time.

Apple iOS - download and view the TOC Insights on your Apple devices including the iPhone iPad (install on up to 5 devices)

Client-Server Application - allows users to access the TOC Insights through a Local Area Network. The TOC Insights will reside on a local server and a "client" (user) will be able to access the session(s). Each client computer requires one non-concurrent license per TOC Insights session. The Client Server Application starts with 10 licenses for one session or for each of the 4 sessions. An unlimited number of licenses can be made available.

If you are an Academic who is part of a formal educational institution, you are welcome to participate in our Academic Program which allows the Professor/University to teach students about the Theory of Constraints (TOC) using any of the following materials:

  • The Goal movie
  • TOC Insights
  • TOC Self Learning Programs/GSP Series

Our Academic Program offers the Professor/University an opportunity to incorporate TOC Materials, such as the The Goal movie, TOC Insights, TOC Self Learning Programs, and GSP Series, into the course curriculum in order to provide a base of knowledge about the Theory of Constraints, and/or to include cases studies and video presentations from in order to show specific examples of how TOC has been implemented.

Interested parties will enter an Academic License Agreement which grants the non-exclusive, nontransferable rights to utilize the material in their course(s) provided that the Academic Licensee requires each student to purchase the material as part of the required course material. Students will pay a special Academic price which is significantly reduced from the list price and is as affordable as any other required text.

Participating Professors will receive his/her own copy of the TOC materials and is granted access to and use of such materials at no cost for as long as the Academic Program is active.

The benefits of participating in an Academic programs are huge. There is no monetary investment for the Professor/University. The Professor will have access to learning material which supports their course and expands their own personal knowledge of TOC. The students will be learning about TOC with materials that provide detailed knowledge and support and deepen their understanding.

In any case, if the above is not right for your Academic needs, there are Academic discounts available for any of the above materials.

Please CONTACT US for more information on the Academic programs and/or discounts.