Analysis of the applicability of constraints theory and throughput accounting in maritime transport businesses

In the globalizing world, as a result of the increase in economic competition in the national and international arena, businesses try to maximize their profits by increasing their performance in order to reach competitive power. Theory of constraints was developed in the early 1980s. It's a theory put forward by Eliyahu M.Goldratt. According to the theory, the most important purpose; is to always earn Money by increasing their current performance. The theory of constraints compares businesses to chains and finds the weakest factor affecting business performance. Although accepting the ring as a constraint, the strength of the business to the strength of the weakest link that is he argues that it's equal to the constraint. Therefore the constraint affecting business performance is, it's tried to achieve the purpose of making money of the business by identifying and eliminating it. He defined throughput accounting as a management accounting tool based on the theory of constraints describes. Throughput, theory of constraints together with performance measures it focuses on increasing the throughput by eliminating. In the study; theory of constraints and throughput by considering the methods together, this is the case in maritime transport business. It was aimed to investigate the applicability of the methods. In this study, market constraint that adversely affects the performance of the enterprise has been determined based on the voyage period between September 2021 and November 2021 in an exemplary maritime transport company. It's predicted that the profitability of business managers'll increase %14,67 as a result of effectively managing the constraint by seeking new markets and increasing their service diversity. As a result of the application of the theory of constraints and throughput accounting methods, together, it has been seen that business managers achieve their goals of making money by increasing their performance and that operations are managed effectively. Keywords: Theory of Constraints, Throughput Accounting, Maritime Transport