Research suggests that a constraint approach to profit maximisation, leads to a 25% increase in operating profits with significant additional cash flow benefits.
There are two ways one can view the finance function within an organisation: scorekeeper or player. Whilst scorekeeping is a necessary condition of running a business, there is a far more vital role for the finance function, if one subscribes to the view that measurements drive behaviour.
Thus, the finance function cannot abdicate responsibility as player: simply by setting the rules by which the score is kept determines how the game is played.

