David is a dermatologist whose practice can't seemingly make the money it should be.

David meets a great accountant named Graham. Graham is a TOC bottleneck specialist for all types of businesses, not just manufacturing. He speaks and teaches his clients in a way that is easy to understand and can quickly implement the ideas.

That's the storyline of Practice Makes Profit by Graham Scott. This book answers four questions: 1) why the money we spend on improvements rarely improves operating cash flow, 2) why business owners get stuck in a holding pattern, 3) how TOC can be used to solve simple problems, and 4) how to apply TOC outside of manufacturing.

In this conversation, we address why bottleneck thinking applies to all types of businesses, why budgeting is not a solution for pairing costs, and how to offload work to non-bottlenecks.