Having a think about Throughput Accounting and maybe how that would look in a crisis like we have today induced by the COVID pandemic but perhaps to some underlying concerns that COVID brought out.
Right now, Operational Expense reduction is the main concern of companies particularly when demand collapses and expenses outweigh incoming cash. That may well be correct for those companies who chose not to have an appropriate financial buffer in place.
It could also go too far. OE is fixed. Right now there will be a lot of excess capacity.
Something to turn into an advantage when you think in TA terms (and broadly TOC as well).
Many ideas come to mind.
What do you all think? Where is that capacity best applied? Constraint still exists, backlogs still exist, failure demand still exists, UDEs are still there.
When T and I are exhausted as avenues first, then OE. Maybe Disney and the theme parks down here knew that already.