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- Throughput_accounting abstract "Throughput Accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement. TA is relatively new in management accounting. It is an approach that identifies factors that limit an organization from reaching its goal, and then focuses on simple measures that drive behavior in key areas towards reaching organizational goals. TA was proposed by Eliyahu M. Goldratt as an alternative to traditional cost accounting. 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. Considering the laws of variation, only costs that vary totally with units of output (see definition of T below for TVC) e.g. raw materials, are allocated to products and services which are deducted from sales to determine Throughput. Throughput Accounting is a management accounting technique used as the performance measure in the Theory of Constraints (TOC). 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. 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. Throughput Accounting is the only management accounting methodology that considers constraints as factors limiting the performance of organizations.Management accounting is an organization's internal set of techniques and methods used to maximize shareholder wealth. Throughput Accounting is thus part of the management accountants' toolkit, ensuring efficiency where it matters as well as the overall effectiveness of the organization. It is an internal reporting tool. Outside or external parties to a business depend on accounting reports prepared by financial (public) accountants who apply Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board (FASB) and enforced by the U.S. Securities and Exchange Commission (SEC) and other local and international regulatory agencies and bodies such as International Financial Reporting Standards (IFRS).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).".
- Throughput_accounting thumbnail ThroughputStructure.jpg?width=300.
- Throughput_accounting wikiPageID "896574".
- Throughput_accounting wikiPageLength "13121".
- Throughput_accounting wikiPageOutDegree "35".
- Throughput_accounting wikiPageRevisionID "641573002".
- Throughput_accounting wikiPageWikiLink Category:Business_terms.
- Throughput_accounting wikiPageWikiLink Category:Management_accounting.
- Throughput_accounting wikiPageWikiLink Category:Process_management.
- Throughput_accounting wikiPageWikiLink Constraint_(mathematics).
- Throughput_accounting wikiPageWikiLink Cost_accounting.
- Throughput_accounting wikiPageWikiLink Donaldson_Brown.
- Throughput_accounting wikiPageWikiLink DuPont.
- Throughput_accounting wikiPageWikiLink Eliyahu_M._Goldratt.
- Throughput_accounting wikiPageWikiLink Financial_Accounting_Standards_Board.
- Throughput_accounting wikiPageWikiLink Generally_accepted_accounting_principles.
- Throughput_accounting wikiPageWikiLink International_Financial_Reporting_Standards.
- Throughput_accounting wikiPageWikiLink Inventory.
- Throughput_accounting wikiPageWikiLink Investment.
- Throughput_accounting wikiPageWikiLink Management_accounting.
- Throughput_accounting wikiPageWikiLink Motors_Liquidation_Company.
- Throughput_accounting wikiPageWikiLink Net_profit.
- Throughput_accounting wikiPageWikiLink Nonprofit_organization.
- Throughput_accounting wikiPageWikiLink Operating_expense.
- Throughput_accounting wikiPageWikiLink Productivity.
- Throughput_accounting wikiPageWikiLink Return_on_investment.
- Throughput_accounting wikiPageWikiLink Standard_cost_accounting.
- Throughput_accounting wikiPageWikiLink The_Goal_(novel).
- Throughput_accounting wikiPageWikiLink Theory_of_constraints.
- Throughput_accounting wikiPageWikiLink Throughput_(business).
- Throughput_accounting wikiPageWikiLink U.S._Securities_and_Exchange_Commission.
- Throughput_accounting wikiPageWikiLink File:ThroughputStructure.jpg.
- Throughput_accounting wikiPageWikiLinkText "Throughput accounting".
- Throughput_accounting wikiPageWikiLinkText "throughput accounting".
- Throughput_accounting wikiPageWikiLinkText "throughput".
- Throughput_accounting wikiPageUsesTemplate Template:Accounting.
- Throughput_accounting wikiPageUsesTemplate Template:Reflist.
- Throughput_accounting subject Category:Business_terms.
- Throughput_accounting subject Category:Management_accounting.
- Throughput_accounting subject Category:Process_management.
- Throughput_accounting hypernym Approach.
- Throughput_accounting type ProgrammingLanguage.
- Throughput_accounting type Redirect.
- Throughput_accounting type Term.
- Throughput_accounting comment "Throughput Accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement. TA is relatively new in management accounting. It is an approach that identifies factors that limit an organization from reaching its goal, and then focuses on simple measures that drive behavior in key areas towards reaching organizational goals. TA was proposed by Eliyahu M.".
- Throughput_accounting label "Throughput accounting".
- Throughput_accounting sameAs Q7798507.
- Throughput_accounting sameAs Akuntansi_throughput.
- Throughput_accounting sameAs m.03mrw_.
- Throughput_accounting sameAs Q7798507.
- Throughput_accounting wasDerivedFrom Throughput_accounting?oldid=641573002.
- Throughput_accounting depiction ThroughputStructure.jpg.
- Throughput_accounting isPrimaryTopicOf Throughput_accounting.