throughput-accountant

# 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 = Sale...