Basically the aim of this study is to study the integration of the Total quality management system (TQM) and the Theory of Constraints (TOC) and focus on the positive effects of this integration for the purpose of reducing cost and improving achievement, In order to achieve this primary objective, The researcher studied the intellectual frame and scientific rooting for each of the Total quality management (TQM) and the theory of constraints (TOC) from the perspective of reducing cost and improving achievement. The researcher designed questionnaire aimed to execute field study to test hypotheses, The study population consisted of a group of industrial companies working in the Syrian Arab Republic, The questionnaire was directed to each of: (Executive Director, Production Manager, Quality Manager, Quality inspectors, CFO, Cost accountants) for each company.