Hello, and welcome to the Theory of Constraints, throughput accounting and Lean Accounting. I'm Ross Menard, your facilitator for this course. I'm a fellow of the Chartered Institute of Management Accountants here in the UK, and have nearly 30 years experience of business and process improvement with training and facilitation. And I've put all that experience into this course. I've combined the Theory of Constraints and throughput accounting with Lean Accounting, because that they call both approaches share a common focus on the flow of work through a business process and the issues that constrain it