Meybod University Strategic Management Accounting 3092-6890 2 1 2025 05 22 Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies 54 69 220043 10.22034/smajournal.2025.517671.1013 FA Elahe Sarhadi PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran. 0009-0002-8772-6551 Journal Article 2025 04 18 The theory of constraints is an effective management philosophy that focuses on identifying and overcoming the limitations of production systems. This theory, by providing a coherent framework for optimizing processes, helps rubber companies reduce waste and increase productivity. The purpose of the present study is to investigate the effect of the theory of constraints on reducing normal and abnormal waste in rubber companies. This study is applied in terms of purpose and descriptive and survey in terms of data collection. The statistical population of this study includes management accountants, production managers of rubber companies and university faculty members. The statistical sample size was 115 people and the questionnaire was distributed among the statistical sample. The validity of the questionnaire was confirmed through interviews with professors and experts in the field. Cronbach's alpha was also used to test the reliability of the questionnaire. The Kolmogorov-Smirnov test was used to measure the normality of the data, and SPSS software and T-test were used to analyze the data. The results of the study showed that the theory of constraints reduces normal and abnormal waste in rubber manufacturing companies. Removing unnecessary constraints can improve workflow and reduce waste. When production bottlenecks are optimized, efficiency increases and the likelihood of waste decreases. The theory of constraints is an effective management philosophy that focuses on identifying and overcoming the limitations of production systems. This theory, by providing a coherent framework for optimizing processes, helps rubber companies reduce waste and increase productivity. The purpose of the present study is to investigate the effect of the theory of constraints on reducing normal and abnormal waste in rubber companies. This study is applied in terms of purpose and descriptive and survey in terms of data collection. The statistical population of this study includes management accountants, production managers of rubber companies and university faculty members. The statistical sample size was 115 people and the questionnaire was distributed among the statistical sample. The validity of the questionnaire was confirmed through interviews with professors and experts in the field. Cronbach's alpha was also used to test the reliability of the questionnaire. The Kolmogorov-Smirnov test was used to measure the normality of the data, and SPSS software and T-test were used to analyze the data. The results of the study showed that the theory of constraints reduces normal and abnormal waste in rubber manufacturing companies. Removing unnecessary constraints can improve workflow and reduce waste. When production bottlenecks are optimized, efficiency increases and the likelihood of waste decreases. https://www.smajournal.ir/article_220043_7dcdfbd83ba0ced6f34aa83bf2f98a27.pdf