Not the best book out there on the Theory of Constraints.  Part of TOC is the principle that the accounting which is done for GAAP and the IRS, for example, should not be used to make business decisions.  This isn’t a new concept to accountants.  Many an MBA has glossed over this fine print though.  Several case studies are given where using TOC accounting to make business decisions provides significantly superior profits, capital expenditure plans, offshore trades, etc.