behavioral finance and operations convergence

Fungibility and capacity utilization concepts of RCA, with their breakdown into time components and value, mirror and quantify the concepts of subordination, exploitation and elevation in Constraint Theory, which in turn are integral to a good implementation of LEAN.
Accounting cost choices from those data values can be used by accountants for input into financial reporting and tax optimization.
For managerial accounting, combinations of allocation (proportional cost) and capacity use choices can be used  for assumptions in forward simulation comparisons when deciding on capital investment and workflow decisions by operators and those who can create realistic simulations of probable scenarios.
 A solid link is created between capacity utilization for operations, accounting and financial decisions. Better and more transparent tradeoffs between wealth generation, safety, standard of care and operator contentment are possible.
Complicated agency conflicts can be  valued along multiple parameters, and open to more negotiation avenues.