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Theory of Constraints, Throughput Accounting and Lean Accounting



    Throughput accounting and Lean accounting are two types of flow accounting used by process-orientated organisations. Throughput accounting is concerned with supporting management accounting, while Lean accounting is all about improving the flow of work through a business process.

    The Theory of Constraints, Throughput Accounting and Lean Accounting course is open to everyone, but is ideal for those who already have an understanding of the basic principles of accounting. It covers the basics of the theory of constraints in detail, and the core principles and tools of throughput and Lean accounting.

    If you are an accounting student, accountant, financial or business manager, then this course is perfect for you. Gain advanced accounting skills and knowledge by enrolling in this practical training course today.

    Course design

    The course is delivered through our online learning platform, accessible through any internet-connected device. There are no formal deadlines or teaching schedules, meaning you are free to study the course at your own pace.

    You are taught through a combination of

    • Video lessons
    • Online study materials

    Will I receive a certificate of completion?

    Upon successful completion, you will qualify for the UK and internationally-recognised CPD accredited certification. You can choose to make your achievement formal by obtaining your PDF Certificate at the cost of £9 and Hard Copy Certificate for £15.

    Why study this course

    It doesn’t matter if you are an aspiring professional or absolute beginner; this course will enhance your expertise and boost your CV with critical skills and an accredited certification attesting to your knowledge.

    The Theory of Constraints, Throughput Accounting and Lean Accounting is fully available to anyone, and no previous qualifications are needed to enrol. All One Education needs to know is that you are eager to learn and are over 16.

    Course Curriculum

    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



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