Achieving integration between the theory of constraints (TOC) and achievement accounting (TA) to reduce the cost of the product - a case study of the Southern Cement Company / Kufa

Abstract

Abstract:
This study aims to identify the achievement of the complementary relationship between the theory of constraints and the method of accounting for achievement and to achieve the desired benefit from this combination, as the theory of constraints associated with accounting for achievement is one of the most important tools of modern management accounting. The required and then processed in appropriate ways and methods to avoid the accumulation of the stock of production under operation and the accompanying costs of keeping it, which in turn represents an additional burden on the company and is not offset by an increase in the required production outputs and in order to avoid a decrease in demand for the company’s various products, which enables it to meet the needs of its customers with the desired quantity and quality and then Continuity in the work environment, which helps them to make the right and sound decisions in the business environment, by comparing costs and revenues to address restrictions, improve achievement, and ration the costs of the product (cement), which may vary from one alternative to another of the available decision alternatives, and this proves the research hypothesis.