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Throughput Accounting reports what currently happens in business functions such as operations, distribution and marketing.
Throughput Accounting applies to not-for-profit organizations too, but they have to develop a goal that makes sense in their individual cases.
Throughput Accounting uses three measures of income and expense:
Throughput Accounting is the only management accounting methodology that considers constraints as factors limiting the performance of organizations.
One of the most important aspects of Throughput Accounting is the relevance of the information it produces.
Throughput Accounting, therefore, removes standard cost accounting's reliance on efficiencies in general, and labor efficiency in particular, from management practice.
Throughput Accounting is thus part of the management accountants' toolkit, ensuring efficiency where it matters as well as the overall effectiveness of the organization.
Throughput Accounting is an important development in modern accounting that allows managers to understand the contribution of constrained resources to the overall profitability of the enterprise.
Throughput Accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement.
Throughput Accounting is a management accounting technique used as the performance measure in the Theory of Constraints (TOC).
Throughput Accounting, under the Theory of Constraints, under which only Totally variable costs are included in cost of goods sold and inventory is treated as investment.
• Throughput Accounting (TIOE) Source:
Goldratt was actively involved in many controversies such as Cost Accounting v Throughput Accounting and culminated in the publication of .
Throughput Accounting also pays particular attention to the concept of 'bottleneck' (referred to as constraint in the Theory of Constraints) in the manufacturing or servicing processes.
Constraints accounting, which is a development in the Throughput Accounting field, emphasizes the role of the constraint, (referred to as the Archemedian constraint) in decision making.
It is the business intelligence used for maximizing profits, however, unlike cost accounting that primarily focuses on 'cutting costs' and reducing expenses to make a profit, Throughput Accounting primarily focuses on generating more throughput.
Throughput Accounting improves profit performance with better management decisions by using measurements that more closely reflect the effect of decisions on three critical monetary variables (throughput, investment (AKA inventory), and operating expense - defined below).
As such, Throughput Accounting is neither cost accounting nor costing because it is cash focused and does not allocate all costs (variable and fixed expenses, including overheads) to products and services sold or provided by an enterprise.
Conceptually, Throughput Accounting seeks to increase the speed or rate at which throughput (see definition of T below) is generated by products and services with respect to an organization's constraint, whether the constraint is internal or external to the organization.