Enroll Course: https://www.udemy.com/course/toc-thruput/
In today’s competitive business landscape, making informed and effective decisions is crucial for maximizing profits and ensuring sustainable growth. The Coursera course ‘TOC 쓰루풋회계 – 수익창출 의사결정과 성과지표의 새 기준’ offers a comprehensive guide for managers and business leaders to enhance their decision-making processes through innovative throughput accounting (TA). Unlike traditional GAAP-based cost accounting, this course introduces a unique classification system—T (Throughput), I (Investment/Inventory), and OE (Operating Expenses)—that simplifies complex financial metrics and aligns them directly with profit-maximizing strategies.
The course meticulously explains how to leverage TA for investment decisions, pricing strategies, business planning, and budget management. By focusing on the prioritization of T, I, and OE, and linking these to constraints and control points, students learn to implement systemic thinking that optimizes overall business performance. Through detailed explanations, real-world examples, and case studies, the course demonstrates how to streamline operations and make smarter decisions that directly contribute to profitability.
A highly recommended course for entrepreneurs, managers, and anyone involved in strategic planning, this program is most beneficial when taken prior to developing business strategies or implementing management systems. Mastering the principles taught in this course will empower you to build more effective business systems and significantly improve your company’s financial health. Elevate your management skills today with this innovative approach to accounting and decision-making!
Enroll Course: https://www.udemy.com/course/toc-thruput/