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Throughput Accounting also pays particular attention to the concept of 'bottleneck' (referred to as constraint in the Theory of Constraints) in the manufacturing or servicing processes. Throughput Accounting uses three measures of income and expense: The chart illustrates a typical throughput structure of income (sales) and expenses (TVC and OE).
Using Little's Law, one can calculate throughput with the equation: = where: I is the number of units contained within the system, inventory; T is the time it takes for all the inventory to go through the process, flow time; R is the rate at which the process is delivering throughput, flow rate or throughput.
It is an alternative to cost accounting. The primary measures for a TOC view of finance and accounting are: throughput, operating expense and investment. Throughput is calculated from sales minus "totally variable cost", where totally variable cost is usually calculated as the cost of raw materials that go into creating the item sold. [17]: 13–14
First-pass yield (FPY), also known as throughput yield (TPY), is defined as the number of units coming out of a process divided by the number of units going into that process over a specified period of time.
In telecommunications, busy-hour call attempts (BHCA) is a teletraffic engineering measurement used to evaluate and plan capacity for telephone networks. [1] BHCA is the number of telephone calls attempted at the sliding 60-minute period during which occurs the maximum total traffic load in a given 24-hour period (BHCA), and the higher the BHCA, the higher the stress on the network processors.
Product/Service cost accounting also referred to as Product Costing, is where all of the assigned costs that are product related will be collected in the GPK costing model. In GPK's purest marginal form only proportional costs are assigned to products or services, but as indicated above a compromise is often struck by also assigning product ...
From January 2008 to December 2012, if you bought shares in companies when Leslie Stone Heisz joined the board, and sold them when she left, you would have a -6.7 percent return on your investment, compared to a -2.8 percent return from the S&P 500.
Capacity utilization or capacity utilisation is the extent to which a firm or nation employs its installed productive capacity (maximum output of a firm or nation). It is the relationship between output that is produced with the installed equipment, and the potential output which could be produced with it, if capacity was fully used. [1]