“…Pereira Librelato et al (2014, p. 927) report on the TOC applications of a number of giant business and non-business organisations/ institutions, namely, the following: 3M, Amazon, Boeing, Delta Airlines, Ford Motor Company, General Electric, General Motors and Lucent Technologies, the British National Health Service, the United Nations, NASA, the US Department of Defense (Air Force, Marine Corps and Navy), and the Israeli Air Force. However, a peculiar field of TOC application is to mix product optimisation with the Throughput Accounting methodology (Alsmadi, Almani, & Khan, 2014;Corbett, 1998;Wojakowski, 2016).…”