2025, Vol. 8, Issue 2

author(s)
Amer Mansoor Hasoon, Mohanad Khlaif Ghalib Al-Zarijawi and Sami Hatem Matar

abstract
The research aims to study and analyze the role of the Theory of Sustainable Constraints in reducing production costs in industrial economic units. The problem of the research is that profit-oriented industrial economic units face numerous issues in their production processes, which consequently leads to increased costs. Relying on traditional techniques or methods is accompanied by many deficiencies, in addition to the internal and external constraints that management faces, which affect the efficiency and effectiveness of resource utilization, competitive capacity, and profit maximization. To achieve the research objective, a case study of the Kufa Cement Plant was conducted by identifying the constraints imposed on production processes that cause cost increases and how to manage and eliminate them to reduce the associated costs. The researchers concluded that the Theory of Sustainable Constraints plays a very important role in assisting economic units in reducing their production costs by identifying production constraints, focusing on resolving them, and maximizing resource utilization efficiency in the best possible way, which contributes to cost reduction and profit realization.