2025, Vol. 8, Issue 2

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

abstract
The issue the research seeks to investigate and examine is how the Theory of Sustainable Constraints has contributed to the minimization of production costs in industrial economic units. The research problem is that the economic units of industry that are profit-driven, encounter too many problems in the production processes, which in turn results in high costs. The use of traditional techniques or methods is accompanied by numerous incompleteness, not to mention the internal and external limitations that the management encounters, which influence the effectiveness and efficiency of resource usage, competitiveness, and profit maximization. To accomplish the research goal, a case study was performed on the Kufa Cement Plant by determining the restrictions applied to the production processes that lead to cost increments and how to control and remove them to minimize the costs. The researchers also found that the Theory of Sustainable Constraints is extremely significant when it comes to helping economic units minimize their production costs through the identification of production constraints, emphasis on resolving them and high efficiency of resource utilization in the most optimal way- which adds to cost reduction and profit-making.