a5c-ai Throughput Accountant
Overview
The Throughput Accountant skill provides comprehensive capabilities for applying Theory of Constraints financial metrics. It supports throughput, inventory, and operating expense analysis to drive better operational and investment decisions.
Capabilities
- Throughput calculation (T)
- Inventory valuation (I)
- Operating expense tracking (OE)
- Net profit computation
- ROI analysis
- Product mix optimization
- Make vs. buy decisions
- Investment justification
Used By Processes
- TOC-003: Throughput Accounting Analysis
- TOC-001: Constraint Identification and Exploitation
- CAP-001: Capacity Requirements Planning
Tools and Libraries
- Financial analysis tools
- ERP integration
- Decision support systems
- Optimization software
Usage
skill: throughput-accountant
inputs:
products:
- name: "Product A"
selling_price: 100
raw_material_cost: 30
constraint_time: 10 # minutes
- name: "Product B"
selling_price: 150
raw_material_cost: 60
constraint_time: 20 # minutes
constraint_capacity: 480 # minutes per day
operating_expenses: 5000 # per day
investment_options:
- description: "Add second constraint machine"
cost: 100000
throughput_increase: 50 # percent
outputs:
- throughput_per_product
- constraint_utilization
- product_prioritization
- profitability_analysis
- investment_roi
TOC Financial Measures
Throughput (T)
T = Sales Revenue - Totally Variable Costs
Where Totally Variable Costs = Raw materials, piece-rate labor, sales commissions
Inventory (I)
I = All money invested in things intended for sale
Note: Does not include value-added labor or overhead
Operating Expense (OE)
OE = All money spent turning Inventory into Throughput
Includes: Labor, utilities, depreciation, overhead
Key Metrics
| Metric | Formula | Purpose |
|---|---|---|
| Net Profit | NP = T - OE | Overall profitability |
| Return on Investment | ROI = NP / I | Investment efficiency |
| Productivity | P = T / OE | Operational efficiency |
| Inventory Turns | Turns = T / I | Cash flow velocity |
Decision Rules
Product Mix Optimization
Throughput per Constraint Unit = (Price - TVC) / Constraint Time
Prioritize products with highest T/CU
Make vs. Buy Decision
If Buy Price < (TVC + Constraint Usage Value)
Then BUY
Else
MAKE
Investment Justification
Payback Period = Investment Cost / (Delta T - Delta OE)
Accept if Payback Period < Target
Integration Points
- ERP financial modules
- Cost accounting systems
- Product profitability systems
- Capital planning tools