Abstract
Recently, they anxious about the hollowing of the manufacturing industry of Japan, and it seems to be a factor as the hint in which the manufacturing industry of Japan is restored by benchmarking TOC. Therefore, throughput accounting which develops from TOC is noticed as a management technique for is supposed to be useful for manufacturing industry of Japan in respect of TOC. And, it introduces approach and throughput accounting of TOC into the manufacturing system, and whether it should carry out what kind of management is considered. Then, it leads to whole optimization of the manufacturing system, and whether the hint in which the manufacturing industry of Japan is restored does not exist is proposed.
