@Article{, title={The Theory of Constraints impact in reducing the cost of defective production in the Jordanian industrial companies أثر نظرية القيود في تخفيض تكلفة الإنتاج المعيب في الشركات الصناعية الأردنية}, author={Osama Abdel Moneim إسامة عبد المنعم and Khalil al-Dulaimi خليل الدليمي and Jamal Afif جمال عفيف}, journal={AL-Anbar University journal of Economic and Administration Sciences مجلة جامعة الانبار للعلوم الاقتصادية والادارية}, volume={7}, number={14}, pages={214-236}, year={2015}, abstract={The rapid developments of many contemporary administrative and technical concepts led to urge industrial companies to look for ways and methods and strategies appropriate to achieve excellence and strengthen their products and services with its potential resources, a result, the present study aims to identify the extent of the possibility of using concepts of Theory of Constraints to the reduction of the cost of defective production in the Jordanian industrial companies. To achieve the objective of this study a questionnaire will be designed to discover the extent of costal awareness among costs accountants in the Jordanian industrial companies with this theory. The study vocabulary adopted in the completion of the theoretical framework on foreign sources and references and literature relevant to the study, as well as the use of the Internet network. The most important findings of the study was the adoption of the Theory of Constraints to reduce the defective production costs on the cost of prevention, so as not to produce non-matching products to the required specifications, as well as the pursuit of Jordanian companies according to the Theory of Constraints to work the principle of transparency and financial management and accountability to ensure stakeholder rights and the removal of restrictions, for the improvement process in the company. Meanwhile the most important recommendations of the study revolve around the need for the public to contribute to the management of industrial companies in the Amman Financial Market with the application of philosophical, intellectual and practical limitations to the restriction theory of all its components because of its effect on the processing throughput bottlenecks, and reduce Defective production costs

} }