Abstract

The objective of the study is to demonstrate the impact of the integration between the theory of constraints and the value chain in reducing production costs in Sudanese industrial companies. This represents the study population. An appropriate sample was taken by distributing the questionnaire, books, and scientific research. The problem was posed through various questions about the application of the theory of constraints and the value chain in reducing production costs. The study also aimed to identify the quality of the constraints imposed on the system and how to manage them. The use of the value chain method in cost management was aimed to achieve competitive advantage, and to show the validity of the hypotheses, as it was concluded that the application of the theory of constraints and the value chain helps industrial companies reduce their production cost.