Özet:

Determining optimal product mix is very important to increase the profitability of firms although the traditional methods are inadequate in these decisions New techniques which have been developed for this purpose can create more profitable solutions Although theory of constraints seems similar to the traditional variable costing it differs in recognizing only the material cost as variable Optimal product mix decision which is determined by concentrating on theory of constraint’s throughput approach can provide more profitable solutions than traditional methods On the other hand with activity based costing which provides more accurate product costs than those of traditional methods profitable product mix can be determined by concentrating on resource usage Moreover using activity based costing and theory of constraints together in the optimal product mix decisions firms can acquire higher profits The aim of this study is to emphasize the importance of the optimal product mix decisions to increase firms’ profit and expose the importance of integrating activity based costing and theory of constraints in making rational and profitable product mix decisions Key Words: Activity Based Costing Theory of Constraints Optimal Product Mix

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