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