The one that gives you the biggest return on invest per time of the constraint. ie. Sales price Raw Materials Margin Product A 1000 us

The one that gives you the biggest return on invest per time of the constraint. ie. Sales price Raw Materials Margin Product A 1000 us 200 usd 800 Product B 2000 us 200 usd 1800 so seems like product B is a no brainer right? But if we consider the time it takes to implement: Margin Time to Develop Margin / hrs Product A 800 100 hrs 8 usd / hr Product B 1800 300 hrs 6 usd / hr So product A is in fact a better use of your time. This analysis method is called Throughput Accounting. From a management philosophy called: Theory of Constraints Note: This is the same as the my previous comment just used the correct spaces.