The main objective of the present research is the revealing of "theoretical bottlenecks" (TBN) at enterprises – the stage of production process, within which there is loss of time necessary for providing of product or service.  The methodological basis of the research is represented with: - theoretical and methodological analysis and synthesis of available special national and foreign scientific and methodological literature, conceptual analysis of scientific articles and thematic publications; - research and generalization of both - national and foreign developments and implementation of projects on mapping of losses within organization of service activity at enterprise; - applying of generalization, comparison, forecasting methods. Mapping at enterprises should be performed for as long as a plant unit remains theoretical bottleneck, losses of production are not described to the full, products are not received or taken out, or while the reason for such losses is the absence of raw material necessary for starting of production process or impossibility of end product's shipment.

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