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Throughput Accounting, by Thomas Corbett
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Learn How To Apply The Theory Of Constraints To Management Accounting.
The Theory of Constraints, a management philosophy derived from physics, assumes that constraints prevent organizations from achieving better performance. The Theory of Constraints (TOC) is based on a scientific method that has been developed and refined for nearly three decades by Dr. Eliyahu M. Goldratt. As a tool for business management, TOC is now accepted as a mainstream alternative to cost accounting.
Throughput Accounting
Reveals a new management tool for managerial accounting and shows an alternative path for other management practices.
Enables managers to quickly see if their decisions increase profitability.
Demonstrates some of cost accounting's flaws, and shows how these errors will lead to bad decision making.
Compares the paradigm of TOC-based throughput accounting with more conventional cost accounting methodologies and in the process, demonstrates a new way to solve the complex problems of modern management.
- Sales Rank: #714153 in Books
- Published on: 1998-12-01
- Original language: English
- Number of items: 1
- Dimensions: 8.85" h x .42" w x 5.90" l, .57 pounds
- Binding: Paperback
- 160 pages
Most helpful customer reviews
41 of 41 people found the following review helpful.
Required book for the TOC financial management library.
By A Customer
"Throughput Accounting," by Thomas Corbett, is a good "hands on" book which is mostly correct. It draws on the mainstream TOC literature in accounting (i.e., The Haystack Syndrome), touches most relevant areas, and represents the first thing that I have seen (other than Goldratt's writings) that seems to meet the three criteria of constraints accounting (explicit consideration of constraints, throughput considerations, and decoupling revenues from costs). It takes throughput accounting beyond direct costing--discussing long-run considerations, pricing issues, scrap, multiple CCRs (constraints), treatment of home office expenses, multiple divisions, market constraints, and, of course, our new friend activity based costing. At 162 pages it's an easy evening's read--even with a large number of "accounting analyses"--for those familiar with the theory of constraints (TOC), and worthwhile for anyone implementing TOC. "Throughput Accounting" is a required item for the TOC financial management library.
32 of 32 people found the following review helpful.
Finally a TOC book that addresses accounting specifics!
By Chief Exec
We've all read Goldratt's work on the Theory of Constraints (TOC) and the improvements that can be made in manufacturing processes. However, what is often overlooked in those books is the reality of getting these changes to work with our traditional cost accounting systems. TOC sounds great in theory, but how do we, as accountants, measure and report financial results in a way which supports TOC, yet still fulfills our responsibilities for external reporting? Don't we still have to apply overhead to products and calculate product costs?
In this book, Corbett does a great job illustrating how our old cost accounting techniques are inadequate, and, more importantly, can lead us to make decisions which actually harm the bottom line. But he doesn't stop at simply pointing out the shortcomings of cost accounting, as most texts do. He takes the additional step of providing real financial statements and measures that support the concepts in TOC, and allow accountants to give production management the data they need. You can begin using these statements right away in your own company. In addition, he shows us how to use TOC to make various financial decisions. He even spends a chapter showing some of the criticisms of Throughput Accounting and provide warnings about its proper use.
After reading this book you will realize that calculating a product cost is like buying a house and then trying to figure out how much of the purchase price to assign to the bathroom faucet. "Product Cost" is a fallacy, and impossible to determine. All that really matters is Throughput, the difference between selling price and totally variable costs.
If you are a controller or cost accountant stuck between production managers who are eager to implement TOC improvements, and financial managers who still insist on overhead application and product costs, this is the book for you.
28 of 28 people found the following review helpful.
An excellent primer
By Michael Clingan
I have to push myself to read most accounting books. This one pulled me along. As a Jonah's Jonah focused on eliminating market constraints I am constantly faced with the internal sell of new company policy. Often the resistance to change is couched in accounting terminology. This book provides the tools required to establish the mutual understanding needed for collaborative problem solving. Particularly helpful is the discussion relating TOC to TQM and JIT through their accounting issues. I highly recommend it.
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