The Theory of Constraints and Throughput Accounting focus on identifying system bottlenecks and maximising throughput. By prioritising constraint management, organisations improve flow, reduce operational inefficiencies, and enhance profitability through smarter resource allocation and performance measurement.
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Level 3
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6 days, 5 hours 
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The Theory of Constraints and Throughput Accounting course provides a practical understanding of the Theory of Constraints, Throughput accounting, and Bottleneck analysis to help organizations improve efficiency. Learners will explore Process improvement, Operations management, and Constraint management techniques that identify limitations, maximize throughput, and support sustainable business performance.
The course also introduces Lean manufacturing principles through Lean Accounting Part 1 and Lean Accounting Part 2, demonstrating how modern accounting practices align with operational excellence. Participants will gain valuable knowledge of Productivity optimization, Performance measurement, and financial decision-making methods that enhance organizational effectiveness and eliminate waste.
Covering The Theory of Constraints and Throughput Accounting, Lean Accounting modules, and a practical assignment, this course equips learners with skills for Continuous improvement across business operations. By combining proven management strategies with real-world applications, participants will strengthen operational efficiency, optimize resources, and make data-driven decisions that support long-term organizational success.
Learners complete an assignment designed to evaluate their understanding of the course content. The assignment is reviewed by qualified tutors who provide personalised feedback, allowing learners to demonstrate their applied knowledge and skills.
After completing the The Theory of Constraints and Throughput Accounting course assessment, you will be eligible to receive a CPD-accredited certificate worth £9 from One Education to demonstrate your achievement.
The certificate is also available as a printed hard copy delivered by post for £15.
Quality Licence Scheme Endorsed Certificate
Learners also have the option to order a Quality Licence Scheme (QLS) Endorsed Certificate as additional proof of achievement. The QLS Endorsed Certificate can be delivered by post for £79, with an additional £10 postage charge for international students.
This course has been endorsed by the Quality Licence Scheme for its high-quality, non-regulated provision and training programmes. This course is not regulated by Ofqual and is not an accredited qualification. Your training provider will be able to advise you on any further recognition, for example progression routes into further and/or higher education. For further information please visit the Learner FAQs on the Quality Licence Scheme website.
Studying the Theory of Constraints and Throughput Accounting course enables learners to identify operational bottlenecks, improve workflow efficiency, and maximise organisational performance. It introduces practical methods for optimising resources, increasing productivity, and making informed decisions that support continuous business improvement.
This course strengthens analytical and strategic management skills while providing valuable insights into performance measurement and resource optimisation. It also demonstrates a commitment to professional development, helping learners contribute more effectively to operational excellence and sustainable business success.
The Theory of Constraints and Throughput Accounting course has a total study time of 6 days, 5 hours. Learners are free to study at a pace that suits their individual schedule, making it easy to complete the course while building a solid understanding of the principles of the Theory of Constraints and throughput accounting in practical business settings.
The Theory of Constraints and Throughput Accounting course is suitable for professionals, students, and business owners with a basic understanding of business operations, accounting principles, or supply chain management. Learners should have an interest in improving organisational performance and access to an internet-enabled device to complete the fully online course at their own pace.
No. The course is suitable for beginners, although basic business or accounting knowledge is helpful.
No. The course is suitable for beginners, although basic business or accounting knowledge is helpful.
The course is delivered online, allowing you to study anytime at your own pace.
Yes. Assessments are included to help measure your understanding of the course content.
You will receive a certificate of completion after successfully completing the course.
This course supports careers in operations management, finance, supply chain, business analysis, and process improvement.
| Unit 01: The Theory of Constraints and Throughput Accounting | |||
| Welcome to the Theory of Constraints, Throughput Accounting and Lean Accounting | 00:01:00 | ||
| Introduction to the Theory of Constraints | 00:01:00 | ||
| The Theory of Constraints | 00:10:00 | ||
| Introduction to Throughput Accounting | 00:01:00 | ||
| Throughput Accounting | 00:07:00 | ||
| The Measures and KPIs of Throughput Accounting | 00:06:00 | ||
| Throughput Accounting Example | 00:09:00 | ||
| Unit 02: Lean Accounting Part 1 | |||
| Introduction to Lean Accounting | 00:14:00 | ||
| Concepts in Lean Accounting | 00:01:00 | ||
| Lean Performance Measures | 00:16:00 | ||
| Creating Lean Performance Measures | 00:06:00 | ||
| Unit 03: Lean Accounting Part 2 | |||
| Introduction to Value Stream Management | 00:01:00 | ||
| Managing by Value Stream | 00:06:00 | ||
| Introducing the Tools of Lean Accounting | 00:01:00 | ||
| Lean Decision Making – The Tools of Lean Accounting | 00:18:00 | ||
| Box Score Example | 00:06:00 | ||
| Lean Accounting and Transaction Elimination | 00:10:00 | ||
| Introduction to Quantifying the Benefits of Improvement Activity | 00:10:00 | ||
| Quantifying the Benefits of Improvement | 00:01:00 | ||
| Lean Accounting and Customer Value | 00:04:00 | ||
| Planning by Value Stream | 00:06:00 | ||
| Unit 04: Summary and Lean Accounting Assignment | |||
| Summary: What we have learned in this Course | 00:06:00 | ||
| Lean Accounting Assignment | 00:04:00 | ||
| Lean Accounting Assignment Answer | 00:08:00 | ||
| Thank you | 00:01:00 | ||
| Assignment | |||
| Assignment – The Theory of Constraints and Throughput Accounting | 6 days, 3 hours | ||
| Order Your Certificate | |||
| Order Your Certificate QLS | 00:00:00 | ||
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