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We're talking throughput accounting. Now we understand how you can say that "idle labor isn't a sin, but idle materials are" and make sense. Shades of Eliyahu Goldratt! And, we discovered it all by simply shifting our business model to a paper-timing base instead of some fictional BHR timing and rates. Great Jehosophat, we've known this since the overweight, overburdened boy was put at the head of the line of march in Goldratt's "The Goal" back in the mid-'80s. We just hadn't figured out how to apply it to our printing businesses. What I'm suggesting is a way of applying Goldratt's principles to printing.
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