Cost → Throughput Accounting Converter — First Principles Operations

Step 1 — Submit your financials

Upload or paste lines from your P&L and balance sheet in the form account name, amount — one per line (a CSV export from Xero, QuickBooks, MYOB, or a spreadsheet works as-is; extra columns are ignored, and the first line is skipped if it's a header). Include inventory, equipment, and receivables lines if you want return-on-investment metrics.

Everything runs in your browser. Your numbers never leave this page.

Step 2 — Check the sorting

We sorted each line into one of four buckets. Correct anything we got wrong — the golden question for "truly variable cost" is: does this cost rise every time you sell one more unit? Materials yes; wages no (they're paid regardless), which is why direct labour sits in Operating Expense here, not in cost-of-goods.

Turn your accounts into decisions

Step 1 — Submit your financials

Step 2 — Check the sorting

Step 3 — Your business in three numbers