Shows how to use the Theory of Constraints to solve conflicts between local and global optimization goals for improved performance, and explains how to align executive strategy and decision making with both short- and long-term results for improved incentive plans. Explores basic financial strategic decisions from a Theory of Constraints and direct costing approach, and illustrates varied consequences of different costing approaches. The author is a partner with an international partnership committed to helping organizations use solutions offered through the Theory of Constraints. Annotation c. Book News, Inc., Portland, OR (booknews.com)