1. 勵仄亢亳亶仆 弍勵亞仍 仆 -亳亶仆 亰舒亳仄亟 勵仆亟仍仆 弍舒亶亞仍仍舒亞仆 勵 舒亞亳亶仆 唏唏仍亳亶亞
亟仄亢仆 亟亳亟仍舒亞亟仆 亳亶亟于 亞舒亞舒仍舒仆亟 仆唏仍唏唏仍亟唏亞 唏亞唏仆 勵仆亳亶 亟亳亟仍舒亞仆
弍勵亞仍亳亶仆 舒亞舒 亰舒仄. 勵仄亢亳亶仆 弍勵亞仍 仆 -仆 亟亳亟仍舒亞舒亟 舒舒仆亞亶 亳仆 仂亶仍亞仂仍
弍唏亞唏唏亟, 仆 舒亞舒 仆 弍舒亶亞仍仍舒亞仆 亳亶仆 弍仂亟仍仂亞亞 磿亞舒亢 舒仍亞舒, 弍舒亶亞仍仍舒亞仆 弍仂亟仍仂亞仆
勵仆亟仆 亰舒亳仄仆 舒 勵勵勵 舒仆舒舒舒仆 仆亞亳亶仆 舒亞舒舒 亟舒仍舒 勵亶仍 磦亞 唏仍唏 舒亞舒 ﾐ.
勵仄亢亳亶仆 弍勵亞仍亳亶亞 Eliyahu M. Goldratt (2011-6-11-仆亟 仆舒 弍舒舒仆) 仍舒仄亢仍舒仍 弍舒
仍舒仄亢仍舒仍 弍 唏亞亳亶仆 弍勵亞仍亳亶仆 舒仍 舒仍仆亳亶舒仆 亳仆亢亳亶亞 仆 舒亞仍舒仆 仄仆 舒仆舒仍
亟于勵勵仍仆. 亶仆勵勵, 勵仄亢亳亶仆 弍勵亞仍 弍仂仍 仍舒仄亢仍舒仍 弍舒 仍舒仄亢仍舒仍 弍 唏亞亳亶仆
弍勵亞仍亳亶仆 舒仍 仆 弍亳 唏唏亞亞勵亶 唏亞亳亶亞 弍勵亞仍 亞亢 勵亰仆, 磠亞舒舒亟 亞于仍 弍舒亶亞仍仍舒亞仆
弍仂仍仍舒仆 弍勵亞亟勵勵仆 勵亶仍亳仍亞 于仍 舒仆亞舒仄亢亳仆亟 仄唏仆亞唏唏 亞舒舒仆 弍仂仍仂仆 弍勵 亰舒亟仍亞
于亳舒仍舒亟舒亞勵亶 (于舒 弍舒 仂亞仄仂仍 亰舒亟舒仍, 仆仄亞亟仍 亰舒亟仍亟亞 仂仂仍仍舒舒亟). 唏仆亳亶
亰舒亳仄仆 唏唏亳仍唏仍 仆, 亰唏于唏仆 仆亳亶 弍舒 仆亞亢亳亶仆 唏亞亳亶仆 于亳仍弍舒仆 勵 亟勵仆 (仆亳亶 于舒
唏唏亞 (TVC)) ﾐ. 哦. 弍勵仄亢亳亶亞 勵勵亳亶 亟 仄舒亠亳舒仍, 于亳舒仍舒舒仆 弍勵亞亟勵勵仆 弍舒
勵亶仍亳仍亞仆亳亶 弍仂仍仍舒仍舒舒舒 舒舒亢 仂亟仂仂亶仍仆仂. 勵仄亢亳亶仆 弍勵亞仍 弍仂仍 丱磶亞舒舒仍舒仍仆
仂仆仂仍仆 亟亳亟仍舒亞仆 弍勵亞仍亳亶仆 亠仆亳从 舒亳亞仍舒舒仆 亞勵亶亞仍亳亶仆 舒亞舒 ﾐ. 亅仆 弍仂仍 舒亞亳亶亞
舒仄亞亳亶仆 亟亟 磶亞舒舒 勵亞 舒舒仍舒亞 弍亳亰仆亠亟 亞仍亟亞, 亳亶仄 弍仂仍仂于 弍勵仄亢亳亶仆
弍勵亞仍亶 亳亢亳仍 弍亳 唏亞亳亶仆 弍勵亞仍亳亶仆 亞仂仍 唏于仍唏仍 仆 仄仆仍亳亶仆 唏唏亞 弍舒 亰舒亟舒仍亞
弍仍亢 舒亳亞 仂仍仂 ﾐ.
勵仄亢亳亶仆 弍勵亞仍亳亶亞 唏亞唏, 亠唏仆亳亶 弍勵亞亟勵勵仆 勵亶仍亳仍亞亞 勵亞仆 唏唏仆 仆仄亞亟 于仍
舒仍 弍仂仍仂 亟舒仆舒舒 弍勵仄亢亳亶亞 弍舒亶亞仍仍舒亞仆 舒舒亟仍舒亞舒 弍ﾑ 弍舒亶亞仍仍舒亞仆 亞舒亟舒舒亟 弍舒
亟仂仂仂亟 舒舒亟仍舒亞舒 礆舒 仂亳仂仍亟仂仍亟 舒仄舒舒舒仍舒亶 弍舒亶仍亞舒 仂亶仍亞仂仍.
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 whole 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.
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).
History
When cost accounting was developed in the 1890s, labor was the largest fraction of product cost.
Workers often did not know how many hours they would work in a week when they reported on
Monday morning because time-keeping systems were rudimentary. Cost accountants, therefore,
concentrated on how efficiently managers used labor since it was their most important variable
resource. Now, however, workers who come to work on Monday morning almost always work 40
2. hours or more; their cost is fixed rather than variable. However, today, many managers are still
evaluated on their labor efficiencies, and many "downsizing," "rightsizing," and other labor
reduction campaigns are based on them.
Goldratt argues that, under current conditions, labor efficiencies lead to decisions that harm rather
than help organizations. Throughput Accounting, therefore, removes standard cost accounting's
reliance on efficiencies in general, and labor efficiency in particular, from management practice.
Many cost and financial accountants agree with Goldratt's critique, but they have not agreed on a
replacement of their own and there is enormous inertia in the installed base of people trained to
work with existing practices.
Constraints accounting, which is a development in the Throughput Accounting field, emphasizes the
role of the constraint, (referred to as the Archemedian constraint) in decision making.[4]
勵仄亢亳亶仆 弍勵亞仍亳亶仆 亰舒亳仄
Goldratt-亳亶仆舒舒 仍舒仄亢仍舒仍 弍 舒亞舒舒 仍仆 舒舒仄舒亞仍舒仍 弍舒亶亞仍仍舒亞舒 弍勵 仆仄仍
亳亶亟于亳亶仆 勵仆 仆亳亶仆 亞仂仍 亰仂亳仍 弍仂仍亟仂亞. 亟仂仂 弍仂仍仂仆 亳亟勵亶仍 舒亳亞 仆仄亞亟 , 仗勵勵亳亶仆
舒仄亞亳亶仆 亟亟 仄亢仆亳亶 舒亳亞 仂仍仂 仆 磿弍舒 仍仍亳亶仆 亰仂亳仍. 勵仄亢亳亶仆 弍勵亞仍亳亶亞
舒亞亳亶仆 弍 弍舒亶亞仍仍舒亞亟 仄唏仆 亰唏于唏仆 仂亟仂仂亶 唏亞亢勵勵仍 亰仂亳仍 弍勵亳亶 舒 仂亟弍仂亞亟仂仍仂亶
唏于唏仄唏 仂亳仍亟仂仍亟舒亟 舒亞亳仍亟舒亞. 勳亶仍亟于仍仍 勵亶仍亳仍亞仆亳亶 勵亶仍 磦仆 弍勵仄亢亳亶仆 弍勵亞仍
舒舒亟 仂亞仂-仆 亰舒亳仄亟 (丱磶亞舒舒仍舒仍仆 仂仆仂仍仆 亟舒于 亶 舒舒亟仍舒亞舒 ) 亰仂亳 舒仆舒舒舒仍
舒仆亟仍亟舒亞.
勵仄亢亳亶仆 弍勵亞仍亟 仂仍仂亞仂 弍舒 亰舒亟仍仆 3 仄亢 舒亞亳仍亟舒亞
4. 1920 仂仆亟 Donaldson Brown-仆 舒仆勵勵亞亳亶仆 亰舒舒亞仍舒仍仆 舒亶 DuPont 弍舒 General Motors 仆舒
舒亳仍舒仆 磿亟舒舒舒亶 仂亟仂仂亶仍仂仆 弍唏亞唏唏亟 Goldratt 仆 舒亶仍弍舒仍舒舒仆 舒亳仍舒仆 磿亟舒舒 仆
舒仆勵勵亞亳亶仆 舒舒舒仆亟舒亶 仂仂仂仆亟 仄舒 唏亶 弍仂仍仂仆.
Brown-仆亳亶 舒仍亞 弍舒亳仄仍舒亞亳亟 亟亳亟仍舒亞仆 弍勵亞仍亳亶仆 舒亞亟舒舒 仂仆亞仂仂亞勵亶, 亞亟 仂仂仆亟 仆
舒舒舒仆亟仆 仂仂仂仂仍仂仍亞 仍舒仄亢仍舒仍 舒仆勵勵亞亳亶仆 弍勵亞仍亳亶仆 仄亟仍仍亟 舒亞仍舒舒仆.
勵仄亢亳亶仆 弍勵亞仍亳亶亞 唏亞亢勵勵仍 仂亳仆 勵亠亳亶仆 亳亞 舒仆亟仍舒亞舒 弍舒亶仍仍舒亞仆 弍勵亞仍亳亶仆
亟亳亟仍舒亞仆 亰唏于唏唏唏仍亳亶仆 于 仆仄亳亶亞 仂亶仍亞仂, 仆唏唏亳亶仆 磶亞舒舒仆 勵 舒亞亳亶亞 仆亞亞.
勵仄亢亳亶仆 弍勵亞仍 唏亞亳亶仆 弍勵亞仍亳亶仆 勵 舒亳亞舒亶 亢亳 弍舒 亟仍亞仆亞勵亶 亞亞
唏亞亢勵勵仍 弍舒亶亟仍亞 舒舒.
The development of throughput accounting
Main article: Throughput accounting
As business became more complex and began producing a greater variety of products, the use of cost
accounting to make decisions to maximize profitability came under question. Management circles
became increasingly aware of the Theory of Constraints in the 1980s, and began to understand that
"every production process has a limiting factor" somewhere in the chain of production. As business
management learned to identify the constraints, they increasingly adopted throughput accounting to
manage them and "maximize the throughput dollars" (or other currency) from each unit of
constrained resource.
For example: The railway coach company was offered a contract to make 15 open-topped
streetcars each month, using a design that included ornate brass foundry work, but very little
of the metalwork needed to produce a covered rail coach. The buyer offered to pay $280 per
streetcar. The company had a firm order for 40 rail coaches each month for $350 per unit.
The cost accountant determined that the cost of operating the foundry vs. the metalwork shop
each month was as follows:
Overhead Cost by Department Total Cost Hours Available per month Cost per hour
Foundry $ 7,300.00 160 $45.63
Metal shop $ 3,300.00 160 $20.63
Total $10,600.00 320 $33.13
The company was at full capacity making 40 rail coaches each month. And since the foundry
was expensive to operate, and purchasing brass as a raw material for the streetcars was
expensive, the accountant determined that the company would lose money on any streetcars it
built. He showed an analysis of the estimated product costs based on standard cost
accounting and recommended that the company decline to build any streetcars.
Standard Cost Accounting Analysis Streetcars Rail coach
Monthly Demand 15 40
Price $280 $350
5. Foundry Time (hrs) 3.0 2.0
Metalwork Time (hrs) 1.5 4.0
Total Time 4.5 6.0
Foundry Cost $136.88 $ 91.25
Metalwork Cost $ 30.94 $ 82.50
Raw Material Cost $120.00 $ 60.00
Total Cost $287.81 $233.75
Profit per Unit $ (7.81) $116.25
However, the company's operations manager knew that recent investment in automated
foundry equipment had created idle time for workers in that department. The constraint on
production of the railcoaches was the metalwork shop. She made an analysis of profit and
loss if the company took the contract using throughput accounting to determine the
profitability of products by calculating "throughput" (revenue less variable cost) in the metal
shop.
Throughput Cost Accounting Analysis Decline Contract Take Contract
Coaches Produced 40 34
Streetcars Produced 0 15
Foundry Hours 80 113
Metal shop Hours 160 159
Coach Revenue $14,000 $11,900
Streetcar Revenue $0 $ 4,200
Coach Raw Material Cost $(2,400) $(2,040)
Streetcar Raw Material Cost $0 $(1,800)
Throughput Value $11,600 $12,260
Overhead Expense $(10,600) $(10,600)
Profit $1,000 $1,660
After the presentations from the company accountant and the operations manager, the
president understood that the metal shop capacity was limiting the company's profitability.
The company could make only 40 rail coaches per month. But by taking the contract for the
streetcars, the company could make nearly all the railway coaches ordered, and also meet all
the demand for streetcars. The result would increase throughput in the metal shop from
$6.25 to $10.38 per hour of available time, and increase profitability by 66 percent.
仂仍弍仂亞亟仂仍
One of the most important aspects of Throughput Accounting is the relevance of the information it
produces. Throughput Accounting reports what currently happens in business functions such as
operations, distribution and marketing. It does not rely solely on GAAP's financial accounting
reports that still need to be verified by external auditors and is thus relevant to current decisions
made by management that affect the business now and in the future. Throughput Accounting is used
in critical chain project management (CCPM),[7] Drum Buffer Rope (DBR) - in businesses that are
internally constrained, Simplified Drum Buffer Rope (S-DBR) [8] - in businesses that are externally
6. constrained particularly where the lack of customer orders denotes a market constraint, in strategy,
planning and tactics, etc.
亅 于舒仍亢
1. ^ Eliyahu M. Goldratt and Jeff Cox - The Goal - ISBN 0-620-33597-1.
2. ^ Thomas Corbett - Throughput Accounting - ISBN 0-88427-158-7.
3. ^ Eric Noreen - Theory of Constraints and its Implications for Management Accounting -
ISBN 978-0884271161.
4. ^ John A. Caspari and Pamela Caspari - Management Dynamics - ISBN 0-471-67231-9.
5. ^ Eliyahu M. Goldratt - The Haystack Syndrome (pp 19) - ISBN 0-88427-089-0.
6. ^ Steven Bragg - Throughput Accounting - ISBN 978-0-471-25109-5.
7. ^ Eliyahu M. Goldratt - Critical Chain - ISBN 0-620-21256-X.
8. ^ Eli Schragenheim and H William Dettmer - Manufacturing at Warp Speed - ISBN 1-57444-
293-7
![hours or more; their cost is fixed rather than variable. However, today, many managers are still
evaluated on their labor efficiencies, and many "downsizing," "rightsizing," and other labor
reduction campaigns are based on them.
Goldratt argues that, under current conditions, labor efficiencies lead to decisions that harm rather
than help organizations. Throughput Accounting, therefore, removes standard cost accounting's
reliance on efficiencies in general, and labor efficiency in particular, from management practice.
Many cost and financial accountants agree with Goldratt's critique, but they have not agreed on a
replacement of their own and there is enormous inertia in the installed base of people trained to
work with existing practices.
Constraints accounting, which is a development in the Throughput Accounting field, emphasizes the
role of the constraint, (referred to as the Archemedian constraint) in decision making.[4]
勵仄亢亳亶仆 弍勵亞仍亳亶仆 亰舒亳仄
Goldratt-亳亶仆舒舒 仍舒仄亢仍舒仍 弍 舒亞舒舒 仍仆 舒舒仄舒亞仍舒仍 弍舒亶亞仍仍舒亞舒 弍勵 仆仄仍
亳亶亟于亳亶仆 勵仆 仆亳亶仆 亞仂仍 亰仂亳仍 弍仂仍亟仂亞. 亟仂仂 弍仂仍仂仆 亳亟勵亶仍 舒亳亞 仆仄亞亟 , 仗勵勵亳亶仆
舒仄亞亳亶仆 亟亟 仄亢仆亳亶 舒亳亞 仂仍仂 仆 磿弍舒 仍仍亳亶仆 亰仂亳仍. 勵仄亢亳亶仆 弍勵亞仍亳亶亞
舒亞亳亶仆 弍 弍舒亶亞仍仍舒亞亟 仄唏仆 亰唏于唏仆 仂亟仂仂亶 唏亞亢勵勵仍 亰仂亳仍 弍勵亳亶 舒 仂亟弍仂亞亟仂仍仂亶
唏于唏仄唏 仂亳仍亟仂仍亟舒亟 舒亞亳仍亟舒亞. 勳亶仍亟于仍仍 勵亶仍亳仍亞仆亳亶 勵亶仍 磦仆 弍勵仄亢亳亶仆 弍勵亞仍
舒舒亟 仂亞仂-仆 亰舒亳仄亟 (丱磶亞舒舒仍舒仍仆 仂仆仂仍仆 亟舒于 亶 舒舒亟仍舒亞舒 ) 亰仂亳 舒仆舒舒舒仍
舒仆亟仍亟舒亞.
勵仄亢亳亶仆 弍勵亞仍亟 仂仍仂亞仂 弍舒 亰舒亟仍仆 3 仄亢 舒亞亳仍亟舒亞](https://image.slidesharecdn.com/throughputaccounting-121021230833-phpapp01/85/Throughput-accounting-2-320.jpg)
![Foundry Time (hrs) 3.0 2.0
Metalwork Time (hrs) 1.5 4.0
Total Time 4.5 6.0
Foundry Cost $136.88 $ 91.25
Metalwork Cost $ 30.94 $ 82.50
Raw Material Cost $120.00 $ 60.00
Total Cost $287.81 $233.75
Profit per Unit $ (7.81) $116.25
However, the company's operations manager knew that recent investment in automated
foundry equipment had created idle time for workers in that department. The constraint on
production of the railcoaches was the metalwork shop. She made an analysis of profit and
loss if the company took the contract using throughput accounting to determine the
profitability of products by calculating "throughput" (revenue less variable cost) in the metal
shop.
Throughput Cost Accounting Analysis Decline Contract Take Contract
Coaches Produced 40 34
Streetcars Produced 0 15
Foundry Hours 80 113
Metal shop Hours 160 159
Coach Revenue $14,000 $11,900
Streetcar Revenue $0 $ 4,200
Coach Raw Material Cost $(2,400) $(2,040)
Streetcar Raw Material Cost $0 $(1,800)
Throughput Value $11,600 $12,260
Overhead Expense $(10,600) $(10,600)
Profit $1,000 $1,660
After the presentations from the company accountant and the operations manager, the
president understood that the metal shop capacity was limiting the company's profitability.
The company could make only 40 rail coaches per month. But by taking the contract for the
streetcars, the company could make nearly all the railway coaches ordered, and also meet all
the demand for streetcars. The result would increase throughput in the metal shop from
$6.25 to $10.38 per hour of available time, and increase profitability by 66 percent.
仂仍弍仂亞亟仂仍
One of the most important aspects of Throughput Accounting is the relevance of the information it
produces. Throughput Accounting reports what currently happens in business functions such as
operations, distribution and marketing. It does not rely solely on GAAP's financial accounting
reports that still need to be verified by external auditors and is thus relevant to current decisions
made by management that affect the business now and in the future. Throughput Accounting is used
in critical chain project management (CCPM),[7] Drum Buffer Rope (DBR) - in businesses that are
internally constrained, Simplified Drum Buffer Rope (S-DBR) [8] - in businesses that are externally](https://image.slidesharecdn.com/throughputaccounting-121021230833-phpapp01/85/Throughput-accounting-5-320.jpg)
