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This study explores the application of the basis of the Theory of Constraints (TOC) in an leather industry, characterized as integrated lather industry. The purpose was empirical evidence of how the application of theory to the decision, relating to the management of restrictions and promotion of improvements in productivity. They are examined in this study the major restrictions of the production process of this company and the practical application of TOC, raised by interview and financial statements. The result shows that the application of the principles of TOC allows the improvement and streamlining of decision-making, focused on your goals: profit and growth.

Accounting in Brazil is going through a period of reflection concerning the process of harmonization of brazilian accounting standards to the IASB - International Accounting Standards Board. In this context, various aspects related to the accounting records of transactions will be reviewed and may be changed, as has already occurred in previous situations, among them the record of spending with "programmed stoppages." The “programmed stoppage” is characterized by temporary shutdown of operations of an asset or group of assets with the purpose of carrying out relevant maintenance at regular intervals over economic life. The Brazilian standardization regarding transaction records was based on guidelines from the international standards for the recognition of expenses with programmed stoppages. The purpose of this study is to analyze this change in accounting practice by observing the Accounting Theory practiced in Brazil, based on the widespread standards and literature identified and supplemented by the example of the company Petroleo Brasileiro SA. In this study, it was found that there was no subversion of concepts related to this accounting practice with respect to the Assets, Liabilities and the Result, but that the adequacy of a foreign view concerning a particular guideline,, accepted in Brazil.

This study investigates the application of the tenets of the Theory of Constraints (TOC) in a leather factory with an integrated tannery. The purpose was to empirically demonstrate the application of this theory to decision-making related to constraint management and productivity improvement. This study analyzes the main constraints in the productive process of the company being investigated, as well as the implementation of TOC, relying on information gathered through interviews and accounting statements. The results show that by applying the TOC principles, it is possible to improve and expedite the decision-making process, focusing on specifi c goals: profi t and growth.

Accounting in Brazil is going through a period of reflection concerning the process of harmonization of Brazilian accounting standards to the International Accounting Standards Board " IASB. In this context, various aspects related to the accounting records of transactions will be reviewed and may be changed, as has alrea dy occurred in previous situations, among them the record of spending with "programmed stoppages." The "programmed stoppage" is characterized by temporary shutdown of operations of an asset or group of assets with the purpose of carrying out relevant maintenance at regular intervals over economic life. The Brazilian standardization regarding transaction records was based on guidelines from the international standards for the recognition of expenses with programmed stoppages. The purpose of this study is to analyze this change in accounting practice by observing the Accounting Theory practiced in Brazil, based on the widespread standards and literature identified and supplemented by the example of the company Petroleo Brasileiro S.A. In this study, it was found that there was no subversion of concepts related to this accounting practice with respect to the Assets, Liabilities and the Result, but that the adequacy of a foreign view concerning a particular guideline, accepted in Brazil.