چکیده:
Organizational transformation that happened in world economy recent decade was accompanied with the concepts of less-profitable production and flexible system. The concepts implicitly provide a
production and working capacity that are consistent with demand and current capacity of acceptance. The origin of limited management was higher according to efficiency and imbalance between resources and demand for the resources. There are double restrictions for the private institutions and in all Irish economic fields. The international institutions face with the global limitations about lessprofitable productive models. The non-commercial institutes are facing with new problems that are related to lack of employees and other resources while there was recession and low efficiency about resources. Goldratt in her book providing theories about constrains provides a new fields in economic perspective (Goldratt and Cooks, 1993). These managing ideas of best salesman are describing as an exciting story that describes the manager’s attempts to prevent the loss caused by performance and the bankruptcy of the company. In the story, Goldratt and Descooks attacked to the price finished accounting as an “enemy to productivity” rather than using developed holistic techniques as on-time production and statistic control of the process. In this article, the relative usefulness of the theory of constrains related to accounting business managing methods are explained to use the resources and decision-making. The article, also examines the spread and evaluation of constrains and reactions that cause accounting and managing culture. Survival of the price finished management that are explaining against the continuous attacks is consistent with the probabilities by Goldratt relating to regulations ability to make changes and obligatory developments as training programs.