См.: проблема PQ.
PQ problemPQ problem
- A simple production case study used to illustrate the impact of financial measures on decision making. In this case study the company produces only two products and demand exceeds capacity so that there is one active internal constraint. Conventional per-unit financial measures of sales revenue, labor costs, and gross margin all favor product Q. Yet if management, relying on these measures, decides to favor product Q in the market, the company will lose money; whereas if they favor product P they will make money. This problem illustrates that failure to identify and properly exploit a constraint can have a significant negative impact on the bottom line.