theory of constraints

The current research is to provide an applicable and suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraints. System throughput accounting is a dynamic, aggregated, principled and comprehensive approach to management accounting that provides information to support managers' decision-making in order to optimize the organization. The methodology used in this research is qualitative. in which the foundation data grand theory method is used. using the opinions of subject experts and interviewing 14 experts in this field and using the snowball method until reaching the theoretical saturation stage in order to identify the effective factors in developing the desired research model using open, axial and A choice has been made. In the end, the results of this research lead to the presentation of a model for system throughput accounting, which is developed and presented in the direction of the drivers of the technology industry, based on the theory of limitations, as well as the conceptual model of the research. From the results of the current research that used the Strauss and Corbin method, there are six categories including the main category; Causal conditions; Intervening conditions; the ruling platform; Strategies and consequences were extracted in most of the relevant components.

Supply chain disruption is an event that disrupts the production of goods and services. Resilience refers to the ability of an organization to manage disruptions or the ability of the supply chain network to quickly return to its previous state, ultimately positively impacting the company's performance. Many companies cannot maintain productivity during disruptions, losing competitiveness, increasing business continuity risk, and incurring financial losses. Sustainability considerations in supply chain operations have become a key issue. A common concept in sustainability is the triple approach: economic, environmental, and social, which must be observed by supply chain members. Sustainable supply chain management development is not a limiting factor but an approach to improve performance.

This applied research study was conducted using a mixed qualitative-quantitative analysis with a cross-sectional survey method. The qualitative sample included academic and industry experts, while the quantitative sample comprised managers, heads, and experts in the studied company's headquarters, operations, and projects. Data collection tools included documentary studies, expert surveys, and a researcher-made questionnaire. Factors were identified using the meta-synthesis technique, screened with the fuzzy Delphi technique, and validated with partial least squares. The SWARA method was used for weighting and ranking factors. Supply chain processes were defined based on the SCOR model and ranked using the WASPAS method. The thinking process tools identified limitations in the third-level bottleneck process, and improvement solutions were presented.

The meta-synthesis method extracted the desired indicators, which were screened and localized using the fuzzy Delphi technique and confirmed by experts in 7 dimensions and 39 indicators. The initial model was validated with partial least squares. Among resilience and sustainability factors, the "Risk Management" dimension with a weight of 0.2241 and the "Considering the risk factor in decision-making" index with a weight of 0.1224 were the top priorities. It was concluded that risk management is crucial for business continuity and dynamism. Supply chain managers should facilitate their participation in identifying and controlling risks and opportunities while continually increasing their subordinates' knowledge and skills. Evaluations identified the "sourcing and supply process," "goods and logistics supply process," and "purchase planning" as the most critical bottleneck processes. The root of disruptions in the "purchase planning" process was found to be in the identification, estimation, and allocation of human, infrastructural, and financial resources. 

Practical suggestions for company managers and decision-makers include employing expert personnel in purchasing planning, drafting executive plans, using advanced tools for measurement, analysis, forecasting, resource allocation, identifying uncertainties, determining prerequisites, and managing main and support suppliers and changes, and reviewing and modifying the existing mechanism.

The aim of the current research was to design a factor-based model to evaluate the impact of internal and external organizational decisions on the cost of industrial production based on the theory of constraints. The research method is practical in terms of the goal and in terms of the research process, it is in the field of quantitative and field research of an exploratory type. The statistical population of the current research is all experts and informants on the issue of the cost of industrial products, who were selected through the snowball sampling method. In this research, 25 people were selected as a sample of experts, and data related to industrial products and their pricing were used to collect data from the companies' databases to check the research objectives. Next, three methods of theme analysis, Delphi technique and factor-based model were used to analyze the data. AnyLogic software was used to run the simulation in order to validate the model. Finally, the findings showed that in this research, two types of improvement policies have been investigated: 1. The effect of product production policies on demand and product pricing in order to make the finished price competitive 2. The effect of capacity planning policies. It should be remembered that this problem was designed with the approach of the foundation agent model and the behavior analysis of the research model shows that with the application of product production policies, the cost price of products increases, which is in line with the competitive

The main purpose of this research is to test the effect of the rational speculative bubbles and the political cycle based on the theory of constraint on the total rate of return in selected companies of the chemical and petroleum industry (51 companies) In the Tehran Stock Exchange during the period of 2009-2016 by econometric model of panel data. Therefore, the determination and estimation of the model of the research was performed based on the diagnostic tests of the fixed effects method. The results of the estimation of each of the model represent the confirmation of the positive and significant relationship between the independent variables and political cycles (in two periods of fundamentalism and moderation), as well as three variables in the model such as; capital cost, earnings, and operating cash flow, which are based on the theory of constraints. Of course, all the research control variables were obtained on the dependent variable of the companies under review. So, based on the estimation and testing the research model of the research, the hypothesis has been approved, it is also states that political cycles as a limiting factor in the price bubbles have a significant impact on the real rate of return in the chemical and petrochemical industry group companies. Finally, the suggestions based on the results of the research are presented to adjust the impact of the political cycles on the total real stock return rate.

The Theory of Constraints (TOC) is one of the techniques of decision making in strategic management accounting(SMA) and theorizing of performance evaluation With a systematic approach to the firm and in line with the strategy of cost leadership,thinks with the growth strategy.The use of TOC in the explanation of Economies of Scale (ES), which are the concepts of management economics, Can lead to system thinking in the banks.The concept of ES refers to the change in the production of products for the change in inputs and the benefits of lowering costs as a result of increased volumes of output.In this research, ES of 17 banks of the country during the period of 1386-1396 was calculated based on the TOC approach. Using the Translag Model and the Frontier 4.1 Software,The average ES of the banks of the country based on the TOC were estimated 0.16.The findings of this research indicate that the banking system of the country has a scale of economies,But it does not fully exploit the potential and continues to operate below the potential capacity,Which is more severe than the Theory of Constraints.Also, according to the results of the research, there is a reverse relationship between the ratio of equity to assets and Economies of Scale of banks using the Theory of Constraints (ES-TOC); As equity increases, the amount of economies is reduced to a scale, and Considering the smaller one of its being, banks will continue to be in a position to economies on a larger scale and increase potential capacity.

One of the concepts of management economics, which is a special application in the banking industry, is economies of scale. This concept refers to the change in production for the change in inputs and the benefits of lowering costs as a result of an increase in volumes of output. In this paper, Estimated economies of scale of 19 banks of the iran during the time period of 2011-16 was based on the commonly approach as well as the theory of constraints approach.The theory of constraints is one of the new theories of performance evaluation and is consistent with the cost leadership strategy with a systematic approach to the firm. Using the Translog model and Frontier4.1 software, the average economies of scale were estimated based on the intermediate approach of 1.35 (decreasing economies compared to scale) and, according to the theory of constraints, was 0.49 (increasing economies compared to scale). Paired-Samples T Test also showed a significant difference between the two approaches in SPSS software. This comparative study will be effective in increasing the managers' awareness of the effects of Throughput and creating a sustainable competitive advantage in the banking industry.

Higher education is the engine of knowledge-based economy in the country. Universities, the cradle of science and wealth of each country. Production of knowledge achieved with the thesis quality and functional. But today the reasons thesis of graduate without the use of libraries and faculty offices, soil again. The researcher tries to model the thinking process of the theory of constraints, bottlenecks in the way of this process stereotypically Graduate University in Yazd, around the time of spring and summer of 2015 to explore and investigate. In order to collect data, interviews with three panels of experts with knowledge of the agenda and Comprehensive study, the results to be deduced. The most important feature is undesirable, inappropriate choice of subject was unanimous, the basic problem, was elected documents. The poor quality of student input in this stage of the selection process on the one hand and on the other hand, The most important bottlenecks in the way the process was considered a master of Yazd University.

Intense competition in the world is caused success be short lived. Therefore organizations for guarantee theirs revive should have continuous improvement and go to new approach for evaluating the performance. In this paper major technique of Throughput Accounting and its power for change in accounting procedures is analyzed. Throughput Accounting is application theory of constraints in accounting and financial. Generally Throughput Accounting invented for using in manufacturing but it can use in industries such as software. Throughput Accounting Phrase is Derivative from financial measuring specific methods that used for calculating and decision making. Throughput Accounting provides a different method of measuring. It does not use cost of production and eliminates Management incentive to create additional surplus production.

The purpose of the current research was presentation of service system as an integrated system utilizing continuous improvement of theory of constraints as well as exploratory and innovative pattern methods for its implementation in Hamkaran System Company for increasing its competitiveness. This was done utilizing 5-step concentration process which is considered a system-based process, applied for structuring management decision in the context of continuous improvement and recognition of vital parts of the processes. Hamkaran System Company was utilized for theory of constraints, followed by simulation using Arena Software in order to generalize and bringing facts and results closer to the reality. The results of the present research demonstrates the potentials of the service industries managers in the recognition of vital factors influencing company competitivability using repeated cycles of the theory of constraints for increasing breakdown and finding new constraints and establishing equilibrium in the whole system. The present research can be considered as a key for future researches in order to achieve new applied solutions for the problem. The results can be applied for all similar service and productive companies.

Financial performance has always been considered by researchers. Finding Indexes that proven theoretically and empirically is a great challenge in this area. One of the new models of performance evaluation is “Throughput Accounting” based on the theory of constraints. This theory provides measures aims to generate cash in the present and future with focus on drum (bottleneck) management. There seems non-performing loans to be the major banking system bottleneck that affects banks performance through multiple channels. Due to the different nature of banking operations, it is expected that Throughput Accounting approach can be more efficient to show non-performing loans consequences.This study examines the relationship between performance evaluation criteria based on theory of constraints and the rate of non-performing loans. Other performance evaluation criteria (include traditional, economic and) have been examined to choose the most appropriate repressors. We use several panel regressions for financial data of 19 Iranian banks during 2006 - 2010. Then the explanatory power of alternative models was compared using vuong’s non-nested model selection test. The results show that performance evaluation criteria based on theory of constraints have more explanatory power than other conventional indices in explaining non-performing loans rate. It is recommended to evaluate the performance of Iranian banks based on the rich concepts of Throughput Accounting.

Theory of Constraints is a kind of management philosophy that uses a systemic approach for understanding and analyzing the whole system. With this attitude identifying and removing the limitations (contradiction or problem that can limit the output of the system) in a systematic process of change is possible. The tools that the theory of constraints uses for identifying, removing and transferring from current adverse conditions to future desirable conditions, is called the thinking process tools. But always there is this need that the effect of various factors on each other in the process is investigated as a feedback loop and in long term. Thus the system dynamics methodology can be used as a complementary tool to this. In fact, This paper aims to describe show to integrate theory of constraints and system dynamics according to their assumptions and their philosophical foundation. To explain how to use these two intersect methods, the problem of inventory management in SCM, which today is known of the challenges, is used. The results show that the combination of these two approaches in terms of theoretical foundation, offer good supplement to understand the problem.

The process of tax recognizes and collection is one of the important stages of taxation system. Only with good performance of this stage we can achieve to taxation goals. In this system, accountants have an important role to tax recognizing and measurement, because of need to the expert of accounting profession. This paper is a case study survey in zanjan province. This study attempted to recognize major constraints of this organization fiscal experts to investing of tax fields with know of these constraints we can to solve these problems and so help to this public institute to do efficiency in achieving to its goals. The problems and challenges themselves for solve it five factors of in formal system, organizing the fiscal experts, noting to the increase of tax collection against the quality of investigation expert knowledge and skills of fiscal experts and also training and fulfilling all necessary actions for improving the level of knowledge and skill of fiscal experts were studied and the ideas of fiscal experts in this field were investigated. The results of investigations shows that with controlling of the survey space and solving the most of weak constraints we can to use of free capacity to improve of other operational area in the system and improve the throughput of the system.