https://en.wikipedia.org/wiki/The_Goal_(novel)
but the concepts go against the intuition of everyone in business.
For instance imagine a business process where work arrives at a station in a random Poisson process and takes a certain time t to complete. If the station is busy the work gets added to a queue.
You might think this system has a capacity of 1/t (100% utilization) but if you actually try that you'd find that the length of the queue becomes infinite. Put enough steps like this in a system and the whole system throughput will go to zero.
Up to 60-70% utilization the length of the queue will not become excessive so an idle percentage of 30% is good to aim for. Try to get it much less than that and you will find the system as a whole becomes unproductive.