Abstract:

(The Theory Of Constraınts And Its Use In Strategıc Cost Management As A Tool) Identification and determination of constraints on site of production are priorities for the harmonization of production activities as well as effective and continous production process. Constraints of each production unit should well be identified and managed carefully. Moreover, constraints management is an important issue for the profit increase. Main objective of cost management is to assist for the maximization of firm’s profit. In order to reach this objective contemporary firms prepare themselves to future by continuous renovation activities besides competing in today’s business conditions. In this study, the theory of constraints and its use in strategic cost management as a tool has been examined.

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