The supplementary text entitled The Goal is an excellent case study about the application of the Theory of Constraints written in an easy-to-read novel like format. it will challenge some of the things we learn as we go along. Your written paper derived from your reading will be a summary of what you learned about the Theory of Constraints, describe how it challenges the traditional approach to cost accounting, and explain how you might apply it to a current or former job situation that you or someone you know is familiar with. To properly explain the Theory of Constraints you need to contrast it with traditional cost accounting and make proper application.