Vol.9, No.2, May 2020.                                                                                                                                                                                     ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Using Throughput Accounting for Cost Management and Performance Assessment:

Constraint Theory Approach


Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim


© 2020 Karar Jasim Najm, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 9, Issue 2, Pages 763-769, ISSN 2217-8309, DOI: 10.18421/TEM92-45, May 2020.


Received: 08 February 2020.

Revised:   10 May 2020.
Accepted: 17 May 2020.
Published: 27 May 2020.




The paper aims to use throughput accounting as an approach for developing cost accounting systems in the modern manufacturing environment to evaluate the organization performance. The sample consists of (60) persons in organization for examining the hypotheses. The findings show that information provided by throughput accounting helps in measuring costs and evaluate the efficiency and effectiveness of performance in the organization. This approach supports planning and control processes to maximize throughput and reduce inventory levels. The use of Throughput Accounting under the Theory of Constraints leads to finding solutions to bottlenecks that affect the efficiency and effectiveness of performance.


Keywords –Throughput Accounting, Theory of Constraints, origination’s performance.



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