... application of constraint management using constraints accounting as a catalyst to create a process of ongoing improvement If an organization elects to implement constraints accounting for internal ... / Investment (I) 45 0 Change in Reported Profit (7) 10 -45 0 45 0 11 -45 0 45 0 0 900 12 100 100 100 800 13 100 100 100 700 0 14 100 100 100 600 15 100 100 100 500 0 16 100 100 100 40 0 17 100 100 100 ... specific expenditure 32 Top management, middle management, first-line supervision, and labor 33 Wilber C Haseman, Management Uses of Accounting (Allyn and Bacon, 1963), p 673 34 Some managers pride...