---
name: throughput-accountant-06c23389bc24
description: TOC financial metrics skill for throughput, inventory, and operating expense analysis with decision support
allowed-tools:
  - Read
  - Write
  - Glob
  - Grep
  - Edit
metadata:
  specialization: operations
  domain: business
  category: theory-of-constraints
graph:
  domains: [domain:operations]
  skillAreas: [skill-area:financial-planning, skill-area:capacity-planning-ops, skill-area:data-analytics]
  workflows: [workflow:vendor-onboarding, workflow:vendor-evaluation]
  roles: [role:operations-analyst, role:financial-analyst, role:business-analyst]
---

# 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

```yaml
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


---
Source attribution: a5c-ai
Original project: https://github.com/a5c-ai/babysitter
License: MIT
License information: https://opensource.org/license/mit
Original upstream instructions; downloaded from Mega AI Hub.

## Upstream license notice

MIT License

Copyright (c) 2026 Gabriel Moreira

Permission is hereby granted, free of charge, to any person obtaining a copy
of this software and associated documentation files (the "Software"), to deal
in the Software without restriction, including without limitation the rights
to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
copies of the Software, and to permit persons to whom the Software is
furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all
copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
SOFTWARE.



# Mega AI Hub resource metadata

Creator / publisher: a5c-ai
Original project: https://github.com/a5c-ai/babysitter
Attribution basis: Upstream repository explicitly recorded in package mirror path

Fields of work: Finance & Accounting, Operations, Sales
Roles: Accountant, Business Development, CFO / FP&A, Financial Analyst, Operations Manager
Specialties: Specialty not specified
Tools: Decision Support Systems, Erp Integration, Financial Analysis Tools, Optimization Software
Country applicability: Country not specified
Classification basis: Source catalog labels
Instruction SHA-256: ca6568f71a57a05c8e28b1af0fdc3e2b828253b73cd83c3c472996cd5ddb741e