Mark Veltman Robert Kooij Sebastian Marban


This study introduces the term sales bottleneck, defined as a stage in a total production or service delivery process that limits sales. After analyzing the suitability of traditional methods to find sales bottlenecks, the study proposes the bottleneck accounting model as a method to determine sales bottlenecks and calculate the effect of each of these bottlenecks on profit. Analytical verification shows that this method finds all sales bottlenecks and determines the exact effect on profit. Finally, the methods effectiveness is tested in practice by means of a case study performed within the Rabobank.