8. Conclusion

Clearly, more than a battery of tools, the Theory of Constraints is above all a break with the analytical and productivist paradigm from which we have emerged. It leads us to abandon the commonly adopted rules of the systematic search for local optimums. Like Lean Management, it therefore requires us to question our decision-making mechanisms in depth, and to abandon certain local performance indicators and the obsession with unit cost. This incompatibility has been highlighted for several years, and has given rise to the emergence of an alternative to traditional cost accounting: Throughput Accounting.

In France, home of Descartes, this questioning is still very painful, which explains why only a handful of companies have fully adopted the principles of TOC. And yet, this vision could be a lifesaver in the current difficult context. OCD offers an interesting and...