Throughput accounting is a decision support tool designed to ensure that decisions, which have a financial impact take a holistic perspective and do not optimize one metric or area of the business at the expense of the whole. When evaluating a decision that has financial implications, one must quantify the impact to three key measurements‐‐‐throughput, investment and operating expense. Throughput (T) is the rate at which an organization generates goal units. Throughput represents money coming into and retained by the system. Investment (I) is all the money spent on asset and materials used to produce those things a company intends to sell. This includes all the assets of the company, including capital, as well as finished goods inventory, receivables, and intangible rights. Operating expense (OE) is all the money that the company spends to turn investment into throughput. Costs in this category include fixed expenses such as salaries, rent, depreciation, supplies, interest payments, carrying costs, and overhead. Constraint management and throughput accounting have tremendous benefits for companies currently leveraging cost accounting for decision making and risk management. Although cost accounting must be used for reporting and taxes, there is no rule in place that mandates its use for decision making. As a matter of fact, it should now be very clear that the use of cost accounting for decision making commonly leads to suboptimal result. Throughput accounting will enable one to take control of them and maximize one's goal.