The Theory of Constraints and Throughput Accounting
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.
The Theory of Constraints and Throughput Accounting
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Level 3
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Overview
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 and Throughput 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
Certificate of Achievement
Endorsed Certificate of Achievement from the Quality Licence Scheme
After successfully completing the course, learners will be able to order an endorsed certificate as proof of their new achievement. Endorsed certificates can be ordered and get delivered to your home by post for only £79.00. There is an additional £10 postage charge for international students.
CPD Certification from One Education
After successfully completing the assessment of this course, you will qualify for the CPD Certificate from One Education as proof of your continued expert development. Certificate is available in PDF format, at the cost of £9, or a hard copy can be sent to you via post, at the cost of £15.
Endorsement
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 acknowledged lesson. One Education 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.
Method of Assessment
To assess your learning, you have to complete the assignment questions provided at the end of the course. You have to score at least 60% to pass the exam and to qualify for Quality Licence Scheme endorsed, and CPD acknowledged certificates.
After submitting the assignment, our expert tutor will assess your assignment and will give you feedback on your performance.
After passing the assignment exam, you will be able to apply for a certificate.
Why Study This Course
It doesn’t matter if you are an aspiring expert or absolute beginner; this course will enhance your expertise and boost your CV with critical skills and an acknowledged certificate attesting to your knowledge.
The Theory of Constraints and Throughput Accounting is fully available to anyone, and no previous lessons 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 | ||
| 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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With a team of industry professionals producing and delivering our course content, you can be sure the skills and knowledge you learn are applicable to your career aspirations, whether that’s in management, administration or beyond.
