Which of the following statements is incorrect about the theory of constraints (TOC)?
A. According to TOC, identifying the bottleneck in a process is critical for improving the overall flow through the process.
B. According to TOC, the goal of any operation is to make money.
C. TOC was developed by Goldratt in his book, "The Goal."
D. According to TOC, increased utilization of a non-bottleneck would improve the operating performance in a factory.