Akademik Veri Yönetim Sistemi
REVISTA DE CONTABILIDAD, cilt.26, sa.1, ss.3-13, 2023 (SSCI)
In this study, the Time-Driven Activity-Based Costing System (TDABC) is discussed with the Theory of
Constraints (TOC). The integration of TDABC and TOC has enabled the determination of the bottleneck
activities by the examination of the entire production capacity. For this purpose, a case study was carried
out in a manufacturing company. In line with the aim of the case study, the capacity usage based on the
TDABC system and capacity constraints were determined within the framework of the TOC. As a result of
this study, the following findings were obtained: The activities in the production process of the company
were divided into 10 resource centers. Capacity constraints were determined in two of them and it was
determined that the order received in the period subject to the study could not meet the production. It was
also understood that the degree of products’ utilization of operating activities changed due to the differences
in the production processes and that the product with a more complex production process required more
capacity utilization. This creates a resource constraint for some activities. Then the solutions based on
the five-stage improvement of the theory of constraints were proposed to reduce the identified capacity
constraints. The solutions were proposed considering the short and long term. The decision of the product
mix that would provide the highest profitability in the short term was made by linear programming and
products to be discontinued were decided. Overwork or recruitment of additional staff was proposed to
increase the capacity in the long run. The results of the study support the managerial decisions in terms
of capacity management, product mix decisions, and improvement of production processes by using the
time equations of TDABC. Based on the results of this study, businesses that manufacture products that go
through different production processes can benefit from the determination of the utilization degree of the
products, the idle and bottleneck capacity, and solutions for their improvement