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The Theory of Constraints and Lean Accounting

4.6 (7)

Ross Maynard

Ideas2Action Process Excellence Ltd

Friday, July 03, 2020 | 01:30 PM EDT

  • CPA Canada
  • CMA
  • CPA
  • CVA
  • CFE

2 Credits


Subject Area

Specialized Knowledge

Upcoming Webinars

Course Description

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

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

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

Lean Accounting, like Throughput Accounting, focusses 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 to give learners a thorough grounding of the main issues. Topics covered include:

  • What is the Theory of Constraints?
  • What is Throughput Accounting?
  • The Performance Measures of Throughput Accounting
  • What is Lean Accounting?
  • The Seven Aims of Lean Accounting
  • Lean Performance Measures
  • Performance measures and decision-making in Lean Accounting
  • Accounting Transactions in Lean
  • Throughput Accounting, Lean Accounting and the Financial Statements

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 pre-requisites for this course. I hope you enjoy it.

Learning Objectives

  • The basics of the Theory of Constraints
  • Key principles in Throughput Accounting
  • Why “flow” is important in the Theory of Constraints, Throughput Accounting and Lean Accounting
  • The performance measures and KPIs of Throughput Accounting
  • What Lean Accounting is and how it works

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Cloud Accountants
  • Cloud Firms
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Tax Firm
  • Young CPA


    [no_of_record] => 7
    [average] => 4.5714




Ross is an excellent presenter with vast knowledge and a wide range of professional experience. The webinars presented by myCPE are always beneficial to the business community and the professionals in their specific area of interest


I like the presenter's subject knowledge as it was very thorough and at the same time overwhelming. Definitely worth the money!


I felt like the instructor was just reading the slides to the group instead of teaching from the information that he has.