This study aims at identifying an approach of throughput accounting as the accounting aspect of theory of constraints as well as showing its important measures, indicators and relevant characteristics, and the mechanisms of preparing the operating budgets and the ability of their development to achieve a degree of relevance and objectivity in their estimations,
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and the study showed the extent of the ability to depend on the measures and indicators of throughput accounting in improving the objectives of planning and controlling for operating budgets and their impact at the degree, relevance and objectivity of their estimations, and the study concluded a group of results, the most important ones are: there is a real possibility to use the approach of throughput accounting at the field of improving and developing the performance of operating budgets, and also the using of the approach of throughput accounting for preparing the operating budgets resulted in financial and operational measures supporting and enhancing the degree of relevance and objectivity at their information and estimations which serve the objectives of planning and controlling, and the decision making.