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The current research aims to studying the theory of constraints (TOC) through studying the knowledge pedestals of this theory, and explaining the role of using its in decision making optimal production mix in the economic unit products and its throughput maximization through achieve access throughput contribution margin and access profit response of changes and developments accompanying to modern manufacturing environment, it is necessary to indicate the impact of the outputs or the throughput through limitations or determinants, Therefore, the current research studies the importance of using theory of constraints in the decision making optimal production mix and throughput maximization, The current research has compromise a number of conclusions, the most important of which is that the theory of constraints is one of the important methods of dealing with economic unity with the internal or external constraints or limitations that it faces, this is done through an integrated comprehensive approach with the aim of identifying these constraints and limitations them and overcoming them on the overall level of economic unit, and the research concluded that there is a possibility to using the theory in decision making optimal production mix and throughput maximization, the research was applied in General Al-Fida Company / Tammuz Factory on fiscal year ended in 31/12/2017. The research also presented a set of recommendations that emphasize the importance of using the theory of constraints in decision making optimal production mix and throughput maximization

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The research aims to studying the knowledge bases of the target cost technique through studying the concept, importance, basic principles and steps of application of this technique, in addition to explaining the role of tear-down in reducing the costs and implementation of competitive strategies in economic unit, thus, it is necessary to apply the target cost technique in the economic unit in order to reach the target cost of its products, in addition to using of some modern methods to reduce the costs, which is the most important tear-down in a way that helps economic unit in the implementation of competitive strategies, if the economic unit sought to developing and improving its products and reducing its costs compared with products of best competitors by relying on the measurement of specifications, functions and costs of the competing product, the research comes to a sets of conclusions, the most important of which was that there is a possibility to reduce the costs by using target cost and tear-down in the economic unit, in addition to providing appropriate information that can help in implementation of competitive strategies in the economic unit, the research was applied in the General Company for Electrical Industries for the fiscal year ended 31/12/2017, the research also presented a set of recommendations that emphasize the importance of using target cost and tear-down in order to reduce the unnecessary costs in a way that helps the company in the implementation of competitive strategies.

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Abstract The research aims to study one of cost and administrative contemporary technology, namely technology value analysis in order to release its role in achieving competitive advantage of four dimensions, namely to reduce costs and improve quality and reduce design, manufacturing, assembly and marketing as well as to provide sufficient flexibility to respond to the needs and desires of renewable customers. This research was an exploratory study of the opinions of a sample of workers in Light Industry Company administrators, accountants, engineers and technicians. In order to test the research hypotheses have been questionnaire design included 20 questions directed at a sample of 50 members of the employees of the company research sample, it has been the use of a set of statistical tools which mean, percentage and standard deviation as well as the use (T test) as they are accepting study If the arithmetic mean exceeds three bikes from the size of a Likert five degrees relative weight of more than 60% as well as the calculated value of T greater than Tabulated value at 0.05 level. After analyzing the survey results using statistical tools were the most important results that have been reached that value analysis technique can help economic units to achieve competitive advantage through their ability to reduce costs and improve quality and reduce the time and provide sufficient flexibility to respond to the needs of customers

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Abstract :- The strategic performance evaluation is considered as among the basic principles of modern management, which endeavor to achieve effectiveness and efficiency . It is considered as pointer to what the economic unit has achieved, as a results of its activities practices, it is compared against other periods of its activities or standard performance (Target) . In modern manufacturing environment there are many mutations, therefore the need to a new indicates and measures has appeared, the quality became from necessary matters and important for staying enterprises in market so that its spend total quality costs for managing quality of production because economic units aim to produce production to its customer in good quality, for this the idea of this research has came through connected between financial and non-financial of quality cost and strategic performance evaluation .The preventive costs, appraisal costs, internal failure costs and external failure costs considered a financial measures, which consist of among measures of design and conformance quality, its aim to improvement of financial performance . The non-financial measures of quality costs related with inputs quality (materials and parts), control through process and customers Satisfaction . The financial measures consider rounding measures to non-financial measures for achieves total aims to economic units .

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The research aims to study the Theory of Constraints (TOC), its consider modern philosophy in industry organization which aims of throughput through determine optimal production mix in resources allocation for increase contribution margin and increase profitability through importance constraints and explain its constraints in throughput quantity and explain the role of theory of constraints in improvement effective the optimal production mix in economic units . The research boil down some importance conclusions such as the of theory of constraints consider standard approach to deal with economic units through determine the internal and external constraints and throughput max based on theory of constraints through throughput max of constraints process. The theory of constraints help in improvement effective the optimal production mix in economic units. This research applied in Al Qadisiya Yoghurts Factory for fiscal year at ending Des. 31, 2011. This research boil down some importance recommendations for improvement effective the optimal production mix in economic units through theory of constraints

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The research aims to study the strategic audit where its concept, importance, steps and stages implement in economic units to be work guide to auditors, and explain measurement range its application in Iraqi audit offices and disclosure about its results in annual reports about activities of economic units so that realizing its dissertation and aims . The research boil down some importance conclusions such as the strategic audit more chiming with requirements modern business environment because it look to economic unit according to total view through providing the management to total report of strategic stand in framework of decisions making through describing how framing the aims and strategies and policies, and its implement, evaluation and controlling. In the practical side, the conclusions such as the necessary requirements for implement the strategic audit available in Iraqi audit offices, but don’t disclosure about its results in annual reports because the disclosure the results of strategic audit don’t consider bullying order from auditors. The research boil down some importance recommendation for certain the importance of strategic audit in realizing the dissertation and aims of economic units consisting with modern business environment changes .

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The current study focus on study of balanced scorecard as modern technique for strategic performance evaluation help in total evaluation to performance of economic unit as responding to many developments in modern manufacturing environment, such as scientific and technology development, information revolution, communication, globalizing and exchange in systems of politic, economic and social, therefore the research aims to explain the role of balanced scorecard in strategic performance evaluation and adding to perspectives to balanced scorecard (social environmental and risks perspective) so that extending its role in strategic performance evaluation, and explain the methodology methods for design and implement of balanced scorecard, the research detecting some conclusions such as the balanced scorecard has a appropriate technique for strategic performance evaluation help in total evaluation to performance, and there are capability to adding to environmental and risks perspective to balanced scorecard so that extending its role in strategic performance evaluation at next one aims and measures of this perspectives consider capping part in balanced scorecard .

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