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Takes a fresh look at the nature of the problem of allocating costs
and control processes for a variable product mix. Adopts a novel
approach called the "Unit of Production Effort" method. The
method creates a common measure throughout the production process which
can then be used in all costing, planning and comparison activities.
Describes the initial stages of a practical implementation of the method
to a small manufacturing company to illustrate the way in which it can
be applied in a real situation. The results suggest that the method
provides a radical simplification of the multi‐product environment which
will be of interest to a broad cross‐section of professionals ranging
from theorists to practising financial and production managers.

PurposeThe paper aims to present a case of integration between process engineering and the thinking process of the theory of constraints (TP‐TOC) through the analysis of an organization's processes, pointing out the complementary aspects between the two theories and their benefits for the organization.Design/methodology/approachThe paper has used an Institution of Higher Education as its case study. The research has started by identifying the processes of the institution and choosing one to model according to the process engineering approach. The process was then analyzed through the elaboration of the current reality tree technique. After the analysis, the evaporating clouds technique was applied in order to breach the assumptions that were avoiding the problems to be solved. Finally, the process has been redesigned based on the results of the previous steps.FindingsThe analysis of this case contributes towards understanding and identifying the causes of the current problems in the studied processes, providing a systemic and systematic view through the proposed approach.Originality/valueThe paper proposes an approach that enables a systematic and systemic analysis of organizations' processes through the use of process engineering and the TP‐TOC.