نظرية القيود كأحد اساليب المحاسبة الإدارية ودورها في دعم الميزة التنافسية : دراسة ميدانية علي شركة بوهيات المهندس

Abstract

ABSTRACT The study dealt with the contributions of the theory of constraints in administrative accounting and its effect on competitive advantage. The problem of the study was whether there is a statistically significant relationship between the theory of constraints and quality of products. There is no statistically significant relationship between the theory of constraints and cost. The objectives of the study were to identify the concept, Limitations. And the role of the theory of restrictions in reducing the cost of products in the Sudanese industrial facilities. The study also aimed at the role of the theory of restrictions in the speed of delivery of products. The importance of the study is to try to give a comprehensive view of the theory of constraints and its foundations from the perspective of management accounting. Opening new horizons towards the possibility of the theory of constraints in achieving competitive advantage. The study was based on the deductive approach, the inductive method and the analytical descriptive approach in the field study and the historical method. To achieve the objectives of the study and solve the problem, the researcher formulated the following hypotheses: The first hypothesis is that there is a statistically significant relationship between the theory of constraints and the quality of products. The second hypothesis is that there is a statistically significant relationship between the theory of constraints and the third hypothesis. The study reached several conclusions confirming the validity of the previous hypotheses: The adoption of the theory of constraints to the thought of administrative accounting contributed to the quality of the products. It also contributed to reducing the cost. Based on the results of the researcher made several recommendations, including: the need for the management of industrial companies applied philosophical and practical theory of constraints Because of its impact on the treatment of production bottlenecks, and reduce costs, which works to support the competitive advantage. The need to seriously examine the problems that hinder the process of production and this requires the institution to train and rehabilitate the productive and financial sections. ‌ المستخلص تناول الدراسة اسهامات نظرية القيود في المحاسبة الادارية ومدي تاثيرها في ميزة التنافسية وتمثلت مشكلة الدراسة في هل توجد علاقة ذات دلالة احصائية بين نظرية القيود وجودة المنتجات وهل توجد علاقة ذات دلالة احصائية بين نظرية القيود و التكلفة.