Sign Up for Discounts
This form does not yet contain any fields.
    Follow us on Facebook
    Controller Library Value Pack
    CFO Library Value Pack
    Accounting Standards Library

    Throughput Accounting by Steven Bragg


     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    Author Overview

    Throughput Accounting addresses all of the accounting aspects of constraint management. A constraint is the bottleneck operation that keeps a company from expanding its business. The book shows how to locate the constraint (not always an easy task), as well as how to ensure that usage of the constraint is maximized to enhance profitability. This simple concept impacts a huge number of accounting areas, including the proper treatment of product costing, margin analysis, overhead costs, scrap reporting, variance analysis, inventory valuation, pricing decisions, capital budgeting, product cancellations, control systems, performance reporting, and a great deal more. Constraint management is an important conceptual area, and all management accountants should be very familiar with its implications on the accounting function.


    Related Books


     
     

    Contents

    1 Overview of the Theory of Constraints.
    2 Constraint Management in the Factory.
    3 Throughput and Traditional Cost Accounting Concepts.
    4 Throughput and Financial Analysis Scenarios.
    5 Throughput in the Budgeting and Capital Budgeting Process.
    6 Throughput and Generally Accepted Accounting Principles.
    7 Throughput and Control Systems.
    8 Throughput and Performance Measurement and Reporting Systems.
    9 Throughput and Accounting Management.
    10 Throughput Case Studies.


    Reviews

    Thought provoking, insightful, and useful book explaining how older conventions of accounting can lead to poor management decisions. Instead of focusing on typical cost cutting methods only, Mr. Bragg provides CFOs with a systemic approach on how to instead focus on maximizing profits and become better business partners. -- Arif Iqball, Executive Director and CFO, Avon Products Co. Ltd. Japan

    Throughput Accounting provides managers with a fresh set of eyes to identify and control bottlenecks. The drum, buffer, and rope will become part of the cost accounting lexicon in the future. -- Geoffrey Garland, Controller, Stacoswitch, Inc.

    This is good stuff!! Steven Bragg, CPA, has introduce us to an accounting structure that will enhance our bottom line utilizing Throughput Accounting methodology. Finally! we have a presentable means to transform a company's financial functions to support the cultural change to Throughput Accounting. -- Rick Stevens, President, LeanThinkingbyAccountants, LLC

    Throughput Accounting by Steve Bragg presents a new way to evaluate and apply the concepts of cost accounting with greater impact on operational efficiencies. An interesting, understandable and useful guide for any one who needs a valuable source of information and ideas relating to financial and accounting affairs. -- Carlos Millan, Director of Finance and Operations, NOLA, Grupo Quanam