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Constraint Management ON DEMAND

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10.0 Credits

Member Price $290.00

Non-Member Price $334.00


The financial results of a business are strongly influenced by its constraint. A constraint is the bottleneck that restricts an organization from achieving its goals. Without proper attention to the constraint, investments seem to have no effect, expense reductions cause profits to decline, and delivery dates continually slip. Constraint Management reveals how to overcome these issues through proper utilization of the bottleneck. This involves designing the entire organization to support the constraint, which requires alterations to staffing, inventory positioning, investments, controls, measurements, and more. Constraint Management is intended for anyone involved in financial analysis, accounting, and production management. It can also be useful for those in executive positions who are searching for a better way to run their organizations.


Types of Constraints. Constraint Operational Terminology. The Inventory Buffer. Production Scheduling. Sales Department and Engineering Department Constraints. Executive and Project Management Constraints. Cost Analysis. Reporting. GAAP and IFRS frameworks. Difference between Constraint Management and the Accounting Frameworks. Constraint Utilization and Effectiveness. Constraint Maintenance. Constraint Controls. Budgeting. Policies that help Constraint Management, and more.



Designed For



Identify common assumptions of a traditional management system. Determine what is likely to happen when all resources are optimized. List items necessary to calculate throughput. Name an example of local optimization. Identify the presence of a constraint and how it can be designated. List ways to deal with employee turnover as a constraint. Define the expedite zone and its purpose. Identify why adding staff may not increase sales and what hiring practices can help. List a key problem that causes delays in projects. Specify where the time buffer of a project should be located. Cite the result of a culture of cost reduction. Specify why direct labor is not a variable expense. Identify why scrap is more expensive if discovered after the constraint. Identify how the SEC issues accounting guidance. List similarities in guidance on manufactured goods between GAAP and IFRS, and more.






Leader Bios

Steven Bragg, Western CPE

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.

Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).

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Non-Member Price $334.00

Member Price $290.00