GSP on Finance and Measurements - T, I & OE and Throughput Accounting

Dr. Eliyahu M. Goldratt



Level of TOC knowledge acquired:



2 hrs. 42 min

Designed for:

Business owners, Consultants, Executives, Implementers, Leaders and Managers


Finance and Measurements


Throughput Accounting, Five Focusing Steps and Market Segmentation and Pricing


English, Russian, Spanish, Chinese and Japanese


Download, DVD and Online (



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?

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.

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 organization will learn the significant impact of using Throughput Accounting - the Theory of Constraints (TOC) solution for Finance and Measurements to focus on simple indicators.

Includes a Q&A segment.

A knowledge sharing tool for group learning and buy-in to:

  • How can any organization 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.)?
  • Get an in-depth analysis and the corresponding solutions of the problems faced in financial decisions like judging the system as a whole, profit centers, investment on equipment, make/buy alternatives, and product/service profit.
  • Learn the significant impact of using Throughput Accounting - the Theory of Constraints (TOC) solution for Finance and Measurements to focus on simple indicators.
  • Answers the questions “what to change?” and “what to change to?” to significantly IMPROVE PERFORMANCE.
  • Gain consensus from different stakeholders.
  • Use as a comprehensive and system-focused learning resource for organizational development, group training, curriculum or library.

Goldratt Satellite Program
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What is the problem?

• What is the job of finance?

• Example of disaster in make/buy

• Example continued for investm ent in equipment

• Judgment of the system as a whole

• Judgment on investment in equipment

• Judgment on make/buy/alternatives

• Judgment on profit centers

• Judgment on product/service profit using the P&Q Example

• Defining T, I, OE

• Defining Net Profit and Return on Investment

• The Chain Analogy & Cost World vs. Throughput World

• The Cloud of Managers

What is the solution (what to change to)?

• The Five Focusing Steps: Step 1 Identify the Constraint:

• Step 2: Decide how to Exploit the constraint

• Step 3: Subordinate

• Step 4: Elevate

• Step 5: Go back

• Using the Five Steps to judge the product/service profit

• The Ball is now in Marketing

• Now how to judge investment in equipment

• Judging make/buy alternatives

• Judgment of the system as a whole

• Judgment of profit centers


Questions & Answers

Download the Viewer Notebook:

The viewer notebook is available for users to aid the learning process when using the GSP Series

The Goldratt Satellite Program (GSP) Company Licensing Agreement

The Video of The Goldratt Satellite Program (GSP)

This Licensing Agreement ("Agreement") sets forth the terms and conditions under which Goldratt's Marketing, Ltd. licenses The Goldratt Satellite Program (GSP) to Licensee.

The GSP was recorded during the live broadcast of the Goldratt Satellite Program presented by Dr. Eliyahu M. Goldratt in eight sessions during March to May 1999.



Goldratt's Marketing, Ltd. hereby grants to Licensee a nonexclusive, nontransferable, license to use the GSP. Licensee is prohibited from sub-licensing, renting, broadcasting, up/ downloading or leasing any portion of the GSP to a third party.

Licensee has the right to enable any individual working for Licensee to view the GSP in full or partially. Each viewer is entitled to multiple viewing of the GSP as long as this Agreement is in effect.


The GSP is available for unlimited viewing by Licensee as detailed in section 1 provided the license fee has been paid in full.


The License term of this agreement is for an unlimited time period, and begins on the date of Licensee's acceptance of online agreement at the time of purchase and receipt of the appropriate paid up fee.


Title to and ownership of the GSP shall at all times reside with Eliyahu M. Goldratt. The GSP and accompanying materials (CD - Viewer Notebook) provided by Goldratt's Marketing, Ltd. to Licensee under this Agreement, are protected by copyright laws and international treaty provisions. Licensee acquires no rights or licenses with respect to the GSP and/or accompanying materials other than stated in this Agreement. Licensee commits not to duplicate or make copies of the GSP and/or accompanying materials and will take any reasonable precautions to prevent others from duplicating.

Licensee is responsible to take care of the maintenance of the GSP. If GSP is lost or damaged, a replacement will be provided with a charge.


Goldratt's Marketing, Ltd. shall have the right to immediately terminate this Agreement for any breach of this agreement. Upon termination of this Agreement, Licensee shall immediately return to Goldratt's Marketing, Ltd. at its own expense, all copies of the GSP in Licensee's possession or under its control.

One Year Access

Download or DVD

Company Access

Type of License

Single user, Multiple viewers

Single user, Multiple viewers

Multiple users, multiple viewers


Online streaming & Download


LMS (online access through intranet)




Contact us


  • The 8 sessions of the GSP Series can be purchased by session or as a complete set. Each session includes a downloadable notebook. The complete DVD set includes one DVD per session.
  • By buying this product you are bound to its usage license agreement
  • For individual usage and viewing please consider purchasing the TOC-SLP.

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.