Özet:

Providing goods to customers immediately and timely is a so important factor to achieve the goal of profit increases for firms To be able to achieve this theory of constraints is so important Because through determining and eliminating constraints which occur in the production process production process will become more fluent therefore products can be completed and delivered to customers on time Beside these excessive work in process inventory will decrease and so costs can be decreased As a result of these firm’s market share can increase and firm can achieve higher profits The aim of this study is exploring the importance of identification and elimination of constraints management of constraints which occur in the production process for increasing firms’ profits In this framework firstly theory of constraints will be explained theoretically after that the effect of this theory to the firm’s profit will be examined by means of descriptive and exploratory case studies applied in a manufacturing company Key Words: Constraint Bottleneck Throughput Theory of Constraints Throughput Accounting Managing Constraints

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