Open AccessThe Impact of the Integration Between the Resource Consumption Accounting System and Theory of Constraints on Reducing Production Costs(Proposed Model)
Author(s) -
د.غسان أحمد الأمين أحمد
Publication year - 2022
Language(s) - English
Resource type - Journals
ISSN - 1858-6198
DOI - 10.52981/oiuj.v17i2.1830
Subject(s) - consumption (sociology) , profitability index , production (economics) , environmental economics , theory of constraints , factory (object oriented programming) , accounting method , resource (disambiguation) , throughput accounting , resource consumption , microeconomics , computer science , accounting information system , industrial organization , economics , business , accounting , operations management , financial accounting , finance , computer network , social science , ecology , sociology , programming language , biology
The study aimed to present a proposed model for the of the accounting system for the consumption of resources. the problem of the study is to try to propose a model for the development of the accounting system for the consumption of resources in light of the constraints and bottlenecks imposed by economic resources, through the integration between the accounting system for the consumption of resources and the theory of constraints and its impact on r educing production costs, the study used an approach that combines induction, deduction and descriptive approach to study the problem of the study and answering questions and its application in the Saeed Foodstuff Factory. The study concluded that the integration between the resource consumption system and the theory of constraints leads to increaseaccuracy in measuring costs and optimal utilization of available energies and managing the restricted resources, which will result in increase profitability and reduce costs