A System Without a Name --Dickeson

b.) States, in hourly units, the time expended in each activity in each production center for both deliverable and non-deliverable product. Activity time preparing non-deliverable product is a constraint on throughput, wasting capacity otherwise available for sales revenues.

c.) Ranks the monetary contribution of each job, account, period of time, product type, unit of raw materials, shaft revolutions and deliverable product hours. This enables identification of core competencies, preferred accounts, jobs, products, etc.