Companion to: Business Operator's Blueprint Chapter 3 - Workbook tab Ch3 · Constraint
Throughput Accounting Inputs (Goldratt T-I-OE)
Constraint Decision Frame
T-I-OE Dashboard
Throughput (T = Rev - TVC)--
Operating Expenses (OE)--
Net Profit (NP = T - OE)--
Return on Investment (NP / I)--
Productivity (T / OE)--
Inventory Turn (T / I)--
How this works
Throughput Accounting (Goldratt) treats only truly variable costs as variable. Everything else is OE. The job of management is to grow T while holding OE and I. When capacity is constrained, the right product mix is the one that maximizes throughput per constraint hour — not per unit. Companion workbook tab: Ch3 · Constraint.
Educational only. Not professional advice. Always validate model outputs with your accountant, attorney, or qualified specialist before acting.
About this tool
Part of the Business Operator's Blueprint companion toolkit. The full guide (250+ pages, $79) maps every operating-system framework Phil Baratelli has tested across hospitality, manufacturing, distribution, and capital allocation. Get the guide →
Baratelli Institute · Philip A. Baratelli, CPA, MBA · baratelliinstitute.com