"Tell me how you measure me..."
Dr EM Goldratt
Version 2
"...and I'll show you how I perform"
Dr EM Goldratt
tpacc horizon
T is Priority No. 1
in Throughput Accounting
I is Priority No. 2
Maximize the profit mix
tpacc rio
OE is Priority No. 3
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Welcome to TPACC

Focus on Throughputability and maximize the profit mix with Throughput Accounting

Throughput Accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement.

Every enterprise and organization operating in all kinds of markets, and providing all kinds of products and services, all over the world, is limited by at least one constraint, otherwise endless profits would be made, goals would consistently be achieved, and failures would not exist. Finding the system constraint is an important step in profit maximization. Throughput Accounting techniques are used in large and small enterprises, in business intelligence, product design, marketing strategies, and even in not-for‑profit organizations. Throughput Accounting is a management accounting method, measuring performance whilst acknowledging that constraints do exist. It is designed to measure the impact of decisions that affect the two P’s, Productivity and Profits. Its measurement methods are used in the Theory Of Constraints, as well as with Lean, Six Sigma, Agile, and other continuous improvement methods.

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“I just finished reading Etienne’s new book and I must say it is brilliant! It teaches the subject at all levels of understanding and I highly recommend it to everyone. Bob Sproull”


Bob Sproull

“This is a very welcome addition to the tools available for those that wish to know more about TA, it’s use and implementation.”


Greg Nurse
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TPACC is an abbreviation for Throughput Accounting.

TPACC was founded in 2000 by Etienne Du Plooy, an accountant with a keen interest in performance measurement and productivity improvement.

In his search for the ultimate indicators of success, Etienne applied profit maximization techniques at clients with exceptional results. These were based on Throughput Accounting, the Theory Of Constraints (Dr EM Goldratt), and Lean (Toyota Production System). The results inspired the original TPACC software development. Since then, Etienne has developed advanced management techniques to help clients maximize their profits. He has trained thousands of people and consulted to many companies and organizations. Etienne authored his book, Throughput Accounting Techniques to share the knowledge that few are aware of.

The unique combination of performance measures focuses management attention to strive for ‘profit-leaps’. The emphasis is not on traditional ‘cost-cutting’ commonly applied as a quick-fix, but rather on Throughput focused solutions with lower investment than in other improvement methods.