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         5 Throughput accounting
　　5.1 Throughput accounting
　　Background
　　• You should already be familiar with the use of key factor analysis to allocate scarce resources where there is one limiting constraint.
　　• In such cases alternatives may be ranked by examining the contribution per unit of scarce resource for each option.
　　• In throughput accounting traditional assumptions underlying contribution are challenged and the scarce resource relates to production bottlenecks.
　　Main assumptions:
　　• The only totally variable cost is the purchase cost of raw materials and components that are bought from external suppliers.
　　• Direct labour costs are not wholly variable. Many employees are salaried and even if paid at a rate per unit, are usually guaranteed a minimum weekly wage.
　　• Fixed costs are ‘less fixed’ than they might have been in the past.
　　Definitions
　　Throughput
　　Throughput is the rate of converting raw materials and purchased components into products sold to customers.
　　Or
　　In money terms, throughput can therefore be defined as the extra money that is made for an organisation from selling its products:
　　Throughput = Revenue – totally variable costs
　　Since totally variable costs are normally just raw materials and bought-in components, it is often convenient to define it as:
　　Throughput = Revenue – Raw material costs
　　Inventory
　　Inventory is money tied up in assets so that the business can make the throughput.
　　Operating expenses
　　This is all the money a business spends to produce the throughput (i.e. to turn the inventory into output).
　　Illustration 8 – Life-cycle costing in a manufacturing environment
　　• In an advanced manufacturing environment, where products have low labour content, the direct unit cost is relatively low.
　　• A very high proportion of the total costs over the product’s life cycle will be in the form of initial development, design and production setup costs, and ongoing fixed costs that are committed to at this stage.
　　Test your understanding 10
　　Suggest two manufacturing industries where products tend to have low and decreasing direct labour costs but high initial development, design and production setup costs.