International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2022 | Volume: 6 | Issue: 3 | Page No.: 1-21 The Impact of applying Theory of constraints in reducing costs in industrial companies - Case Study of African Paints Co. Ltd. Download PDF Karrar Mohamed Hassan Mohamed and Faris AL Taib Mohamed Othman Abstract: This study aimed to measure the Impact of applying Theory of constraints in reducing costs in industrial companies, and to achieve the study's aims the case study of African Paints Co. Ltd. was studied. Obtaining a number of 75 questionnaires that were used in the analysis through Statistical Package for Social Sciences (SPSS). The study concluded to a number of findings confirm reliability of the hypotheses as follows: The theory of constraints helps to develop a production schedule to maximize the efficiency of resource use in an optimal manner, which contributes to reducing costs in companies. The study reached the following recommendation: that the necessity using the theory of constraints in industrial companies to help identify production constraints and solving it.