تحقيق التكامل بين نظرية القيود (TOC)‎ و محاسبة الإنجاز (TA)‎ لتخفيض تكلفة المنتج : دراسة حالة لشركة الإسمنت الجنوبية-كوفة

الملخص EN

This study aims to identify the achievement of the complementary relationship between the theory of constraints and the method of accounting throughput and achieve the desired benefit of this combination as the theory of constraints associated with the accounting achievement is one of the most important tools of modern management accounting and advises the researcher to apply it as it works to identify and diagnose all constraints and constraints of production output Required and then addressed in appropriate ways and methods to avoid the accumulation of production inventory under operation and the associated costs of maintaining it, which in turn represent an additional burden on the company and is not matched by the increase of production outputs required and avoidance of the decline.

The demand for the company's diverse products, which can meet the needs of customers in quantity and quality desired and then continue to work environment that helps them to make the right decisions in the business environment by comparing costs and revenues to address the constraints and improve the throughput and legalize the costs of the product (cement), which may vary from one alternative to another of the available decision alternatives, which proves the hypothesis of research.