New Course
Concept
Throughput Accounting
Summary
Throughput Accounting
is a
management accounting
approach that focuses on maximizing the throughput of an organization by optimizing the use of its
constrained resources
. It shifts the focus from
cost control
to
throughput maximization
, aligning
financial performance
with
operational efficiency
in line with the
Theory of Constraints
.
Relevant Degrees
Accounting 60%
Business Administration 30%
Production Engineering and Planning 10%
Generate Assignment Link
Lessons
Concepts
Suggested Topics
Foundational Courses
Your Lessons
Your lessons will appear here when you're logged in.
Log In
Sign up
3