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The article is a literature review in the scope of theory of constraints in manufacturing companies developed by E. Goldratt. Particular emphasis is placed on the economic sphere of such companies as opposed to the literature dedicated to solving production control problem by using DBR technique advocated by developers and active users of theory of constraints. The article aims to show the approach to the presentation of measurements developed by theory of constraints in the context of corporate net profit and return on invested money in productive activities in the real industrial plants. This is called throughput accounting that indicates the effectiveness of money processing in the production system. In addition, literature analysis aims to show the degree of utilization of theory of constraints in scientific environments in the context of efficiency measures in achieving the goal objective of making money or achieving degree of operational expenses savings in production systems.

The article describes a research project conducted by the authors in 2015 in one of the manufacturing companies of the automotive industry in Poland. Described manufacturing company engaged in the production of body frame of truck cargo space. The aim of the project was to improve the part of production process involving assembling walls in one production area. The article describes the project realization, starting from defining the problem, identifying measures to improve the organization of production process, then selecting analytical tools of the current situation and in brief selecting improvement tools that were implemented in manufacturing company. As a result of the research work identified measures have been improved as explained in the article.