US $19.97

The Theory of Constraints, Throughput Accounting and Lean Accounting

——   Created by Ross Maynard

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2h 39m
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More about this course

The purpose of management accounting is to support decision-making and performance management in an organisation.

As accountants, therefore, we must have a wide range of tools and techniques that we can use to support the needs of our organisations. Throughput Accounting and Lean Accounting are both examples of flow accounting that provide tools for process-orientated organisations.

Throughput Accounting is designed to support management accounting in organisations that are implementing the tenets of the Theory of Constraints.

Lean Accounting, like Throughput Accounting, focuses on improving the flow of work through a business process and provides a variety of flexible tools to measure, manage and improve performance.

This course covers the Theory of Constraints, Throughput Accounting and Lean Accounting give learners a thorough grounding of the main issues.

Topics covered include:

  1. What is the Theory of constraints?
  2. What is Throughput Accounting?
  3. The Performance Measures of Throughput Accounting
  4. What is Lean Accounting?
  5. The Seven Aims of Lean Accounting
  6. Lean Performance Measures
  7. Performance measures and decision-making in Lean Accounting
  8. Accounting Transactions in Lean
  9. Throughput Accounting, Lean Accounting and the Financial Statements covered include:

There is a lot to cover and I have made it as clear and accessible as possible. Other than an interest in business finance and performance management, there are no prerequisites for this course. I hope you enjoy it

19 Lessons

10 mins
The Theory of Constraints
free preview
7 mins
Throughput Accounting
6 mins
Throughput Accounting Metrics
9 mins
Throughput Accounting Example
14 mins
Introduction to Lean Accounting
7 mins
Lean Performance Measure
16 mins
Creating Lean Performance Measures
8 mins
Test your Knowledge 1
6 mins
Manage by Value Stream
18 mins
Lean Accounting Tools
6 mins
Box Score Example
11 mins
Transaction Elimination
10 mins
Quantifying the Benefits of Lean Improvement
5 mins
The Voice of the Customer
6 mins
Plan by Value Stream
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About the instructor

Ross Maynard
Ross Maynard
  • 2 reviews
  • 24 courses

I am a Fellow of the Chartered Institute of Management Accountants specialising in process improvement. I have nearly 30 years experience in consultancy, facilitation and …

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Class benefits

  • Certificate of Completion
  • 30 day satisfaction guarantee
  • 24/7 streaming access
  • Direct teacher access
  • 2h 39m of on-demand video
  • 1 peer to work with
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