Higher margins can be achieved by what you sell, but can also be improved by what you spend. We at C&A focus on reducing the cost of manufacturing and office processes by identifying steps that do not add value to the business, and then developing a plan to eliminate the points of constraint. This is accomplished by analyzing the business from a system-wide perspective. During the analysis, we identify inhibitors of achieving flow, constraints within the operation, and ineffective utilization of the information systems. Specific areas taken into consideration are: Yield Points, Constraint Points, Manpower/Equipment Utilization, Information System Utilization, Visual Controls, Factory Layout, Supply Chain Performance and Non Value-Added Activities.