Print Email Facebook Twitter Sales bottlenecks and their effect on profit Title Sales bottlenecks and their effect on profit Author Veltman, M. Kooij, R.E. Marban, S. Publication year 2014 Abstract 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 method’s effectiveness is tested in practice by means of a case study performed within the Rabobank. Subject Communication & InformationPNS - Performance of Networks & ServicesTS - Technical SciencesInfrastructuresInformaticsInformation SocietyBottleneckBottleneck AccountingRabobankSales Bottleneck To reference this document use: http://resolver.tudelft.nl/uuid:3f2c3740-1f9b-4bc1-b59a-39ddd1e4027d TNO identifier 519634 Source Journal of Applied Business Research, 30 (6), 1725-1738 Document type article Files To receive the publication files, please send an e-mail request to TNO Library.