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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › limiting factors
Hi John!
Could you explain the difference between the theory of constraint and limiting factor?
From your lectures, I do have understood that they both represent limitations in the system therefore limiting the amount of output.
However, what the factor that differentiates the two?
Thanks.
The theory of contains relates specifically to throughput accounting.
