The Theory of Constraints (TOC) focuses on identifying and managing constraints (bottlenecks) within a process to optimize overall performance. In TOC accounting, the primary objective is to maximize throughput (revenue generation) by ensuring that the system's constraint is optimally utilized. This approach emphasizes the importance of increasing the rate at which the system generates money through sales while managing inventory and operating expenses effectively. Options A, B, and D are relevant to different operational strategies but do not capture the core principle of TOC accounting.