The management of the traditional accounting system is focused on reducing costs and expenses for enterprises. The key point of Theory of Constraints in accounting is to increase and expand effective output for enterprises to make more money. In this study, the concept of throughput accounting of Theory of Constraints is used to develop an orders strategy for the large-size photo-mask industry. It is verified that the theory of Throughput Accounting can increase the producing efficiency, make cash quickly and earn more money; it also allows the management to abandon the old ways of thinking, then apply the proposed method as a new orders indicators.