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Thomas Corbett

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Throughput Accounting Paperback – December 1, 1998

by Thomas Corbett (Author)

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Learn How To Apply The Theory Of Constraints To Management Accounting.

The Theory of Constraints, a management philosophy derived from physics, assumes that constraints prevent organizations from achieving better performance. The Theory of Constraints (TOC) is based on a scientific method that has been developed and refined for nearly three decades by Dr. Eliyahu M. Goldratt. As a tool for business management, TOC is now accepted as a mainstream alternative to cost accounting.

Throughput Accounting

Reveals a new management tool for managerial accounting and shows an alternative path for other management practices.

Enables managers to quickly see if their decisions increase profitability.

Demonstrates some of cost accounting's flaws, and shows how these errors will lead to bad decision making.

Compares the paradigm of TOC-based throughput accounting with more conventional cost accounting methodologies and in the process, demonstrates a new way to solve the complex problems of modern management.

Print length

174 pages
Language

English
Publisher

North River Press
Publication date

December 1, 1998
Dimensions

5.9 x 0.42 x 8.85 inches
ISBN-10

9780884271581
ISBN-13

978-0884271581
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Product details

ASIN ‏ : ‎ 0884271587
Publisher ‏ : ‎ North River Press (December 1, 1998)
Language ‏ : ‎ English
Paperback ‏ : ‎ 174 pages
ISBN-10 ‏ : ‎ 9780884271581
ISBN-13 ‏ : ‎ 978-0884271581
Item Weight ‏ : ‎ 9.1 ounces
Dimensions ‏ : ‎ 5.9 x 0.42 x 8.85 inches

Best Sellers Rank: #137,980 in Books (See Top 100 in Books)
- #374 in Accounting (Books)

Customer Reviews:
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4.7 out of 5

36 global ratings

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gacleader1

Throughput Accounting

Reviewed in the United States 🇺🇸 on July 7, 2010

Verified Purchase

Thomas Corbet provided the connection which brought it all together for me on the T.O.C. thinking process. All of Dr. Goldratt's books created the base of my knowledge, but "Throughput Accounting" is the one that tied up the loose ends of that information. For the first time since my studies of the Theory of Constraints began, I feel comfortable speaking with others about the thinking process.

Prior to reading this book, a number of people challenged my view on cost based accounting; now I understand enough to speak with confidence.

By itself, "Throughput Accounting" is excellent material and will help plant managers make informed decisions without the need for extensive cost accounting data. Together with the knowledge gained through other books on T.O.C., this book can help any organization reach unprecedented levels of improvement.

4 people found this helpful

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Anonymous1

The book was good, and a different spin on how to look ...

Reviewed in the United States 🇺🇸 on July 10, 2015

Verified Purchase

The book was good, and a different spin on how to look at costs in a manufacturing plant. I think it over simplified certain areas by assuming only material costs are variable, but overall it was a good book.

Helpful

Mr. J. R. Black

like me, who have not

Reviewed in the United States 🇺🇸 on June 11, 2016

Verified Purchase

This book will make sense to those who have studied cost accounting and those, like me, who have not. Until this book, I was perplexed by cost accounting. The principles espoused in Mr. Corbett's book vindicates the instinctive objections I had to traditional methods.

One person found this helpful

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rebekahd

Five Stars

Reviewed in the United States 🇺🇸 on February 19, 2016

Just as described!

Reviewed in the United States 🇺🇸 on January 25, 2015

Verified Purchase

Can't believe it's used. Love it!

Reviewed in the United States 🇺🇸 on July 14, 2014

Verified Purchase

It is a good and useful book

Reviewed in the United States 🇺🇸 on March 25, 2014

I have read TOC Handbook, Throughput Accounting by Steve Bragg, Measurement Nightmare by Debra Smith,.. about this subject. I feel accumulating data day by day. It was like five fingers but not a hand which I could not grab anything. After reading this book I had a spark in my head and realized that now I can use cumulated data, it become information, like a real hand this time.

Moreover I had listed my questions before reading. This book has almost covered all my questions !! It brought some other questions as well. I have tried to reach the author with the contact details given in the book but unfortunately I could not reach him. I have tried internet search, North river press,.. and failed again. Fortunately TOCICO helped me to find the author and he was very kind to answer all my questions.

I like the book, slim and brief style, nice examples, pin points, practical. I believe this book is a good starting point for non-financial managers to understand accountants reality and provides a very good opportunity to discuss with them for mutual understanding. I admit at least this was our case in our company and now we are trying to transform usual periodical reporting to TA style.

Utkan Uluçay

5 people found this helpful

Helpful

Chief Exec

Finally a TOC book that addresses accounting specifics!

Reviewed in the United States 🇺🇸 on May 22, 2002

We've all read Goldratt's work on the Theory of Constraints (TOC) and the improvements that can be made in manufacturing processes. However, what is often overlooked in those books is the reality of getting these changes to work with our traditional cost accounting systems. TOC sounds great in theory, but how do we, as accountants, measure and report financial results in a way which supports TOC, yet still fulfills our responsibilities for external reporting? Don't we still have to apply overhead to products and calculate product costs?
In this book, Corbett does a great job illustrating how our old cost accounting techniques are inadequate, and, more importantly, can lead us to make decisions which actually harm the bottom line. But he doesn't stop at simply pointing out the shortcomings of cost accounting, as most texts do. He takes the additional step of providing real financial statements and measures that support the concepts in TOC, and allow accountants to give production management the data they need. You can begin using these statements right away in your own company. In addition, he shows us how to use TOC to make various financial decisions. He even spends a chapter showing some of the criticisms of Throughput Accounting and provide warnings about its proper use.
After reading this book you will realize that calculating a product cost is like buying a house and then trying to figure out how much of the purchase price to assign to the bathroom faucet. "Product Cost" is a fallacy, and impossible to determine. All that really matters is Throughput, the difference between selling price and totally variable costs.
If you are a controller or cost accountant stuck between production managers who are eager to implement TOC improvements, and financial managers who still insist on overhead application and product costs, this is the book for you.

35 people found this helpful

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