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Throughput Accounting: A Guide to Constraint Management Illustrated Edition

by Steven M Bragg (Author)

4.4 18 ratings

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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.

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.

Product details

Publisher ‏ : ‎ Wiley; Illustrated edition (April 13, 2007)
Language ‏ : ‎ English
Hardcover ‏ : ‎ 192 pages
ISBN-10 ‏ : ‎ 0471251097
ISBN-13 ‏ : ‎ 978-0471251095
Item Weight ‏ : ‎ 2.31 pounds
Dimensions ‏ : ‎ 6.41 x 0.74 x 9.28 inches

Best Sellers Rank: #2,174,880 in Books (See Top 100 in Books)
- #795 in Managerial Accounting (Books)
- #980 in Accounting (Books)
- #13,416 in Professional

Customer Reviews:
4.4 18 ratings

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Steven M. Bragg

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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

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Bob Sproull

Best TA Book Ever!!

Reviewed in the United States on April 17, 2014

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

One person found this helpful

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Throughput Accounting: A Guide to Constraint Management

Reviewed in the United States on September 9, 2011

Verified Purchase

As an engineer, I found the definitions not concise enough, though written in simple enough language, the concepts in some portions were unclear to me. More examples from an engineering perspective may enlighten me further. The author drew his examples from the manufacturing process. This were clear. But again, he did not dwell on the metric usage, this would have helped for people from non accounting backgrounds. Though the same may be said for metric usage, but I believe that metric usage is widely practised across professions and may have helped to clarify the concept.

Reviewed in the United States on June 27, 2007

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.

6 people found this helpful

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Felipe Benavides

Excellent book to suggest to read in your organization

Reviewed in the United States on November 7, 2012

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.

Helpful

Samuel Valdes Montemayor

BUEN LIBRO

Reviewed in the United States on June 15, 2008

Verified Purchase

Son pocos los libros de Teoría de Restricciones. Este es uno bueno, da un resumen de la metodología y abunda en muchos ejemplos de decisiones mal tomadas con el uso de la contabilidad tradicional, pero todos son casos específicos de considerar los costos fijos prorrateados a los productos para tomar decisiones que no afectan los costos fijos. De ahí que sean fijos. Recomiendo la lectura de este libro para todos aquellos que toman decisiones a partir de datos financieros.

One person found this helpful

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Jim O'Brien

Both is book is a must read for any manager ...

Reviewed in the United States on December 14, 2014

Verified Purchase

Both is book is a must read for any manager who can not seem to gain the results they seek from the decisions they've made. This will explain the simple truths of how a business succeeds.

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Jose Carlos Caballero

Great Book, very clear.

Reviewed in the United States on October 18, 2010

Verified Purchase

This is a great book, clear language and concepts.
Usually the books of this matter are complicated and disorganized, in this book you find a logical sequence of the themes and the theory and examples are very clear.

Helpful

Utkan Uluçay

interpreting daily production - sales - opearations decisions in financial terms, simple & effective way!

Reviewed in the United States on March 31, 2014

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.

One person found this helpful

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