Making Better Decisions - Throughput Accounting calculates the impact a decision will have on a company's overall performance. It does this without allocating costs to products
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Management : for strategic business ideas. - Mississauga, Ont : CMA Canada, ISSN 1490-4225, ZDB-ID 20723015. - Vol. 73.1999, 9, p. 33-37
Three-Questions Accounting - Throughput is the rate at which the system generates money and throughput accounting boils down to three questions, according to the author of the book Throughput Accounting. He says 3Q Accounting is a better name because it shows that managers need to answer the questions: What will be the impact on the amount of money the company generates, on the amount of money we ...
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