Capacity, flow & constraints · Core
Yield
Also called: process yield
ELI5
The proportion of output meeting requirements.
Used in conversation
“How are we defining yield in this deck?”
Pitch context
You will see “Yield” in operating plans, procurement packs, supplier reviews and supply-chain reports when the discussion reaches capacity, flow & constraints.
Why it matters: In capacity, flow & constraints, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
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See how pitch.dog can helpSources & evidence · 7
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Bureau of Labor Statistics — Productivity programmeDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16
- U.S. Acquisition.gov — Federal Acquisition Regulation Part 15 — Contracting by NegotiationSupporting source family · primary · checked 2026-08-16
- UK Government — Groceries Supply Code of PracticeSupporting source family · primary · checked 2026-08-16