TOC financial metrics skill for throughput, inventory, and operating expense analysis with decision support
Analyzes throughput accounting metrics to optimize product mix, investment decisions, and operational profitability.
npx claudepluginhub a5c-ai/babysitterThis skill is limited to using the following tools:
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.
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
T = Sales Revenue - Totally Variable Costs
Where Totally Variable Costs = Raw materials, piece-rate labor, sales commissions
I = All money invested in things intended for sale
Note: Does not include value-added labor or overhead
OE = All money spent turning Inventory into Throughput
Includes: Labor, utilities, depreciation, overhead
| Metric | Formula | Purpose |
|---|---|---|
| Net Profit | NP = T - OE | Overall profitability |
| Return on Investment | ROI = NP / I | Investment efficiency |
| Productivity | P = T / OE | Operational efficiency |
| Inventory Turns | Turns = T / I | Cash flow velocity |
Throughput per Constraint Unit = (Price - TVC) / Constraint Time
Prioritize products with highest T/CU
If Buy Price < (TVC + Constraint Usage Value)
Then BUY
Else
MAKE
Payback Period = Investment Cost / (Delta T - Delta OE)
Accept if Payback Period < Target
Activates when the user asks about AI prompts, needs prompt templates, wants to search for prompts, or mentions prompts.chat. Use for discovering, retrieving, and improving prompts.
Search, retrieve, and install Agent Skills from the prompts.chat registry using MCP tools. Use when the user asks to find skills, browse skill catalogs, install a skill for Claude, or extend Claude's capabilities with reusable AI agent components.
This skill should be used when the user asks to "create an agent", "add an agent", "write a subagent", "agent frontmatter", "when to use description", "agent examples", "agent tools", "agent colors", "autonomous agent", or needs guidance on agent structure, system prompts, triggering conditions, or agent development best practices for Claude Code plugins.