Automotive Holiday Deals Up to 50% Off Select Books Shop Men's Athletic Shoes Learn more nav_sap_SWP_6M_fly_beacon Indie for the Holidays egg_2015 All-New Amazon Fire TV Luxury Beauty Gifts Under $50 Amazon Gift Card Offer cm15 cm15 cm15 $30 Off Amazon Echo $15 Off All-New Fire Kindle Voyage Cyber Monday Sweepstakes in Prime Music Outdoor Deals on HTL
Throughput Accounting: A Guide to Constraint Management and over one million other books are available for Amazon Kindle. Learn more

Enter your mobile number or email address below and we'll send you a link to download the free Kindle App. Then you can start reading Kindle books on your smartphone, tablet, or computer - no Kindle device required.

  • Apple
  • Android
  • Windows Phone
  • Android

To get the free app, enter your email address or mobile phone number.

Throughput Accounting: A Guide to Constraint Management 1st Edition

9 customer reviews
ISBN-13: 978-0471251095
ISBN-10: 0471251097
Why is ISBN important?
This bar-code number lets you verify that you're getting exactly the right version or edition of a book. The 13-digit and 10-digit formats both work.
Scan an ISBN with your phone
Use the Amazon App to scan ISBNs and compare prices.
Sell yours for a Gift Card
We'll buy it for $24.10
Learn More
Trade in now
Have one to sell? Sell on Amazon
Buy used On clicking this link, a new layer will be open
$52.77 On clicking this link, a new layer will be open
Buy new On clicking this link, a new layer will be open
$62.11 On clicking this link, a new layer will be open
More Buying Choices
26 New from $62.11 15 Used from $52.77
Free Two-Day Shipping for College Students with Amazon Student Free%20Two-Day%20Shipping%20for%20College%20Students%20with%20Amazon%20Student

$62.11 FREE Shipping. In Stock. Ships from and sold by Gift-wrap available.

Frequently Bought Together

  • Throughput Accounting: A Guide to Constraint Management
  • +
  • Throughput Accounting
Total price: $82.32
Buy the selected items together

Special Offers and Product Promotions

  • Take an Extra 30% Off Any Book: Use promo code HOLIDAY30 at checkout to get an extra 30% off any book for a limited time. Excludes Kindle eBooks and Audible Audiobooks. Restrictions apply. Learn more | Shop now

Editorial Reviews

From the Inside Flap

throughput accounting

a guide to constraint management

Every so often, a completely new idea comes along that can be described as either refreshing, controversial, or both. The theory of constraints, or constraint management, is the new, revolutionary idea that has caught the accounting profession's attention. Developed upon the theory of constraints management philosophy from the physics-based writings of Eliyahu Goldratt, the theory of constraints contends that constraints, or bottleneck resources, prevent organizations from achieving better performance and declares that a company must first determine its overriding goal, and then create a system that clearly defines the main capacity constraint that will allow it to maximize that goal.

Throughput Accounting: A Guide to Constraint Management—written by renowned accounting expert Steven Bragg—broadens the throughput accounting concept to cover every possible accounting function.

This visionary book:

  • Shows CFOs, controllers, and accounting managers how to increase efficiency and save money using throughput-related techniques

  • Discusses the impact of throughput concepts on all areas of the accounting function

  • Describes how accounting systems realigned to employ throughput concepts can issue financial statements in accordance with GAAP

  • Explores how the accounting department can assist other parts of the company by providing better measurements and reports on profit performance

The goal of throughput accounting is to increase a company's profits by focusing strictly on the management of the company's bottleneck resource. Beginning with an introduction to the concepts of constraint management, Throughput Accounting: A Guide to Constraint Management clearly explores how the traditional budgeting and capital budgeting models can be adapted to integrate throughput concepts, as well as how control systems can be designed to warn of problems related to the constraint and several supporting functions. In addition, this seminal book shows which reports and metrics to use in a throughput environment, as well as how this information can be extracted from an accounting system designed to accumulate information for reports that conform to generally accepted accounting principles.

From the Back Cover

Praise for

throughput accounting

a guide to constraint management

"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 has introduced 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 J. Stevens, President, LeanThinkingbyAccountants, LLC

"A thought-provoking, insightful, and useful book that explains 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 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 anyone 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

Throughput Accounting addresses every possible area of constraint management that would be of interest to an accountant. This groundbreaking book includes chapters covering financial analysis scenarios with case studies that show specifically how throughput accounting can be used to find the best solutions in a large number of real-world situations.

If you are an accounting manager, financial analyst, production planner, or production manager, Throughput Accounting contains the tools you need to improve your company's performance.


Hero Quick Promo
Holiday Deals in Kindle Books
Save up to 85% on more than 1,000 Kindle Books. These deals are valid until November 30, 2015. Learn more

Product Details

  • Hardcover: 192 pages
  • Publisher: Wiley; 1 edition (April 13, 2007)
  • Language: English
  • ISBN-10: 0471251097
  • ISBN-13: 978-0471251095
  • Product Dimensions: 6.4 x 0.7 x 9.5 inches
  • Shipping Weight: 14.4 ounces (View shipping rates and policies)
  • Average Customer Review: 4.7 out of 5 stars  See all reviews (9 customer reviews)
  • Amazon Best Sellers Rank: #1,407,361 in Books (See Top 100 in Books)

More About the Author

The primary question I receive is, why would anyone write so many accounting books? The story began in the early 1990s, when my former boss, Jan Roehl-Anderson, asked me to assist in taking over a book called Controllership from Jim Willson (correct spelling), who had been maintaining the book since the early 1950s. I liked the experience, and even found it relaxing (I must have issues!).

So... I had an idea for another book, called Just-in-Time Accounting, which the publisher accepted, and which got me on the track of doing management accounting books. Most accounting books up to that point had primarily dealt with accounting principles and not how to management the department, so this was a rich area for new books.

The Accounting Best Practices book, which is one of the top-selling accounting books in the country, started when I was bouncing around ideas for new books with one of my editors, John DeRemigis. He suggested the accounting best practices idea, and I said, "nah, there's not enough material." Four editions later and over 400+ pages long, it appears that he was right and I was wrong.

Writing became more intense in 2005, when John Wiley & Sons recommended me to the authors of the Wiley GAAP Guide as a new co-author. This is a seriously technical high-end accounting principles guide, and so was nothing like what I had written before. My first assignment was adding a hundred or so new examples to the book, which was absolutely frantic -- imagine becoming an expert on a really far-out accounting topic in one day, writing an esoteric example, and then hurrying on to an entirely different example the next day.

I have just finished writing Accounting Controls Best Practices, which is chock-full of control points for the most common accounting systems, as well as for best practices upgrades to those systems. And now, it is time for a break, if only for a week.

So... I am heading to the Western Pacific for some serious diving off a live aboard dive boat.

Steve Bragg

Customer Reviews

Most Helpful Customer Reviews

7 of 7 people found the following review helpful By Eric Methot on February 7, 2008
Format: Hardcover
I no accountant yet Steven Bragg leads me to believe that throughput accounting is much easier to grasp than GAAP accounting. It also seems so more "natural" than activity based costing; for example. There are many differences between throughput accounting and "regular" accounting and here you get to read "what" and "why" and more importantly "how" to reconcile the both as GAAP accounting won't disappear.

There is a section on financial analysis where we are taken through a series of decisions to evaluate and how throughput accounting models can help us solve them. It's quite simple and most questions are answered using the same basic tool. Budgeting and control also have sections of their own.

My favorite part of the book after financial analysis was performance measurement. The author discusses twenty indicators with their strengths and weaknesses. While no single indicator alone "says it all," combined they could make a wonderful dashboard(s).

Though not as light as other book on TOC, this one is nevertheless a must.
Comment Was this review helpful to you? Yes No Sending feedback...
Thank you for your feedback.
Sorry, we failed to record your vote. Please try again
Report abuse
6 of 6 people found the following review helpful By Christopher Zephro on June 27, 2007
Format: Hardcover Verified Purchase
Coming from someone how has been implementing Throughput Accounting and TOC / Constraint Management for over 10 years, I can say with experience that this is hands down the best treatment of the topic I've ever read. It's written by and from the perspective of a CFO / Accountant. It addresses the use of Throughput Accounting in all aspects of decisions that people in finance have to make, including capital budgeting.
Comment Was this review helpful to you? Yes No Sending feedback...
Thank you for your feedback.
Sorry, we failed to record your vote. Please try again
Report abuse
Format: Kindle Edition
I am studying on TA and my background is engineering. Accounting is not my focus.

I found this book very useful. It started with basics and outlined a format to assess different decisions. It is quite useful and simple to understanf even for me WHO is not familiar to accounting. I have understood that our Daily decisions could be interpreted in financail terms and could be more reasonable to create a positive bottom line effect.

I have seen several Daily work life examples in the book. I was curious about product pricing via TA and could not find any clue about it. This book was a good start for a beginner like me but I feel necessary to read more and finally bought Throughput accounting by Thomas Corbett. This second book complemented my needs and I discover that in TA there is no product pricing but decision assessment.

If you are really dealing with TA I suggest to read both of Througput Accounting boks (Steven Bragg and Thomas Corbett)

These boks are organized in a way that an accountant from cost World is moving to throughput World. Therefore you could not find usual production metrics in neither books. Anyway I found this book as a proper media to understand each other with my accountant.
Comment Was this review helpful to you? Yes No Sending feedback...
Thank you for your feedback.
Sorry, we failed to record your vote. Please try again
Report abuse
By Bob Sproull on April 17, 2014
Format: Hardcover Verified Purchase
I am so happy that I bought and read this book because for me, it explains Throughput Accounting better than any other book I have read on the subject. I say this, not because it provides the theoretical basis, but rather because it explains TA in such simple ways with highly relevant examples of how to use it. If you are just getting into TA, I highly recommend this book for you. Bob Sproull - Focus and Leverage Consulting - Kennesaw, GA
Comment Was this review helpful to you? Yes No Sending feedback...
Thank you for your feedback.
Sorry, we failed to record your vote. Please try again
Report abuse
Format: Kindle Edition Verified Purchase
I read the book and I was impressed about the easiest way to introduce the constraints management concept. This will be a good book to suggest everybody in the company to read it (financial and manufacturing staff) so they all have the same vision and speak the same language on the day to day discussions and decisions.
Comment Was this review helpful to you? Yes No Sending feedback...
Thank you for your feedback.
Sorry, we failed to record your vote. Please try again
Report abuse

Set up an Amazon Giveaway

Amazon Giveaway allows you to run promotional giveaways in order to create buzz, reward your audience, and attract new followers and customers. Learn more
Throughput Accounting: A Guide to Constraint Management
This item: Throughput Accounting: A Guide to Constraint Management
Price: $62.11
Ships from and sold by

Want to discover more products? Check out this page to see more: financial analysis simplified