The purpose of management accounting is to support informed decision-making and performance management across an organization. This course explores two powerful, process-focused approaches within management accounting: Throughput Accounting and Lean Accounting. Both methods align with flow-based operational strategies and offer tools tailored to organizations committed to continuous improvement and value creation.

Learners will gain a solid grounding in the Theory of Constraints (TOC), the principles behind Throughput Accounting, and the practical application of Lean Accounting tools. Key topics include performance measures, accounting transactions in lean environments, and the impact of both approaches on financial statements and business decisions. Ideal for management accountants and financial professionals, this course delivers a fresh perspective on how to better align accounting practices with operational performance.