With the help of Chairman Yamanaka, we put together the results of bringing in TOC (Theory of Constraints) as a management technique for our company and made it into a book. (Publication: Nikkei BP Inc.)

From the postscript of "TOC - The Invincible Management Techniques"
---The first time I read the article about TOC in Nikkei Business Magazine, I was very interested in learning that throughput = sales - the direct cost of materials, because our company basically uses the same method of cost management. The reason we started to use this method was simply because we were able to make decisions faster. However, TOC's perspective was a little more profound. According to TOC, the cost calculation up to now was causing suboptimization. The "increase of throughput" is now an everyday expression in our company and is always spoken about in conferences and briefing sessions.
(Omission)
 "Simple is best."The social and company systems are fatigued by all of the complications they have today. To regenerate Japan and the industry, don't you think that we need to go back and look at things in a more simple perspective?
  In fact, the result of using TOC was immeasurable. Because we shortened the leading time of product development, we were able to get big clients to use our new products, like photocatalyst paint, and our existing products as well, and that lead to the increase of sales and business profits. Also, our manufacturing department increased the business profit by shortening the production leading time, increasing the throughput, reducing inventory and cutting back on the cost of products. We were successful in increasing current profits by lessening borrowed money.
(Omission)
  This is not a book about past success stories. I'm hoping that this will become the first step of making Okitsumo a stronger company...a company that will be able to challenge any restraints that we may encounter in the future. ---