Penerapan Biaya Produksi Dengan Pendekatan The Theory Of Constraint (TOC) Untuk Meningkatkan Efisiensi Pada PT.Iglas (Persero) Gresik,Jawa Timur

Application of theory of constraints for the production company needed a company to reduce costs that are not needed and assist the company in the production system. Most important thing in a production of the products. The purpose of this study was to reduce the constraints that affect the production system and improve the production system to be better than the original production system, thus increasing the efficiency of the company. Sampling techniques in a bottle factory PT Iglas with reducing constraints, among others, to reduce the constraints that reduce the production yield is: replace the print system that is damaged by substituting new, more powerful engines and produce a much better and fit for purpose company. Results of research conducted at PT Iglas throughput with the constraint that is owned Rp450.856.563.2 and throughput by reducing the constraints of Rp453.174.975.6 as well as an increase of Rp2.318.412.40. on the firm's profit net profit before tax to the constraint that is owned by Rp450.620.188.722 and net income by the reducing the constraints about Rp 452.907.438.539. So make a profit of Rp2.287.249.81