Book description
Praise for Throughput Accounting: A Guide to Constraint Management
"Throughput Accounting provides managers with a fresh set
of eyes to identify and control bottlenecks. The drum, buffer, and
rope will become part of the cost accounting lexicon in the
future."
-Geoffrey Garland, Controller, StacoSwitch, Inc.
"This is good stuff! Steven Bragg has introduced us to an
accounting structure that will enhance our bottom line utilizing
throughput accounting methodology. Finally! We have a presentable
means to transform a company's financial functions to support the
cultural change to throughput accounting."
-Rick J. Stevens,
President, LeanThinkingbyAccountants, LLC
"A thought-provoking, insightful, and useful book that explains
how older conventions of accounting can lead to poor management
decisions. Instead of focusing on typical cost-cutting methods only,
Mr. Bragg provides CFOs with a systemic approach on how to instead
focus on maximizing profits and become better business
partners."
-Arif Iqball, Executive Director and CFO, Avon
Products Co. Ltd. Japan
"Throughput Accounting by Steve Bragg presents a new way
to evaluate and apply the concepts of cost accounting with greater
impact on operational efficiencies. An interesting, understandable,
and useful guide for anyone who needs a valuable source of information
and ideas relating to financial and accounting
affairs."
-Carlos Millan, Director of Finance and
Operations, NOLA, Grupo Quanam
Throughput Accounting addresses every possible area of
constraint management that would be of interest to an accountant. This
groundbreaking book includes chapters covering financial analysis
scenarios with case studies that show specifically how throughput
accounting can be used to find the best solutions in a large number of
real-world situations.
If you are an accounting manager, financial analyst, production
planner, or production manager, Throughput Accounting contains
the tools you need to improve your company's performance.
Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the
chief financial officer or controller of four companies, as well as a
consulting manager at Ernst & Young and auditor at Deloitte &
Touche. He received a master's degree in finance from Bentley College,
an MBA from Babson College, and a bachelor's degree in economics from
the University of Maine. He has been the two-time president of the
Colorado Mountain Club, is an avid alpine skier and mountain biker,
and is a certified master diver. Mr. Bragg resides in Centennial,
Colorado. He is also the author of Accounting Best Practices and
Design and Maintenance of Accounting Manuals (Wiley).
