Editing Theory of constraints (section)

===Finance and accounting===
Holistic thinking applied to the finance application has been termed [[throughput accounting]].<ref name=tpa>{{cite book |author=Corbett, Thomas |title=Throughput Accounting |publisher=North River Press |year=1998 |pages=160 |isbn=978-0-88427-158-1 }}</ref> Throughput accounting suggests that one examine the impact of investments and operational changes in terms of the impact on the throughput of the business.  It is an alternative to [[cost accounting]].

The primary measures for a TOC view of finance and accounting are: throughput, operating expense and investment. Throughput is calculated from sales minus "totally variable cost", where totally variable cost is usually calculated as the cost of raw materials that go into creating the item sold.<ref name=tocma>
{{cite book |author=Eric Noreen |author2=Debra Smith |author3=James T. Mackey |title=The ''Theory of Constraints'' and its implications for Management Accounting |publisher=North River Press |year=1995 |isbn=0-88427-116-1 |url-access=registration |url=https://archive.org/details/theoryofconstrai0000nore }}
</ref>{{rp|pages=13–14}}