“Maharaj, which is your best product?” Tenali asked Maharaj
Maharaj smiled. “Product A! 55% of our sales. Clear winner.”
Tenali raised an eyebrow. “Or… clear illusion?”
Maharaj frowned. “What do you mean?”
“Let’s play a quick game,” Tenali said. “Tell me the numbers.”
Maharaj replied:
“Product A → 4 machine hours, INR 200 margin
Product B → 1 machine hour, INR 120 margin
Total machine hours → 1,00,000″
Tenali leaned closer. “Now tell me… what earns more per hour?”
Maharaj started calculating… then stopped.
“Product A = ₹50 per hour
Product B = ₹120 per hour…!”
Darbar went silent.
Tenali smiled. “So your ‘best-selling product’ is actually your weakest user of capacity.”
Maharaj was stunned. “We pushed A thinking it drives profit…”
“And it’s choking your bottleneck,” Tenali replied.
“Throughput Accounting exposes this — when capacity is limited, every hour matters.”
Maharaj nodded. “We chased sales… but ignored the constraint.”
Tenali said;
“Exactly Maharaj.
Don’t ask – which product sells more.
Ask – which product earns more per constraint.”