Introduction to the Theory of Constraints: Finance & Throughput Accounting
About
Many organizations rely on traditional cost accounting methods that often encourage local efficiencies rather than improving overall system performance. The Theory of Constraints introduces Throughput Accounting, a simpler and more effective approach to measuring performance and guiding decision-making.
In this session, participants will learn how Throughput Accounting focuses on the financial impact of system flow rather than individual cost allocations. We will explore the key measures of Throughput, Inventory, and Operating Expense, and how they help leaders make better operational and strategic decisions that improve overall profitability.
This session is ideal for executives, financial leaders, managers, and anyone responsible for making decisions that impact organizational performance.
This is the 5th session in the series.
You can register for the entire series here or register for the next session here.
When
Tuesday, June 30, 2026 · 12:00 p.m.
Eastern Time (US & Canada) (GMT -4:00)
Agenda
Understanding Throughput, Inventory, and Operating Expense: The three core financial measures in TOC and how they reflect system performance
Why Traditional Cost Accounting Can Lead to Poor Decision: How local efficiency measures can conflict with overall business results.
Using Throughput Thinking to Guide Better Decisions: Applying Throughput Accounting principles to operational and strategic decision-making.
Discussion+ live Q&A
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