The main objectives of this article are to present some theoretical and practical aspects of production capacity accounting in order to optimize profit and to measure the performance of a lighting company. In order to achieve our objective during the work we will try to present a comparative analysis between the production capacity accounting and some methods of managerial accounting, in order to hybridize its advantages and limits in the current context of implementation and optimization of the profit of an economic entity in the production sector of lighting fixtures. Based on the literature there will be presented the evolution of production capacity accounting, of its principles, but also of constraints theory. Comparative analyzes between traditional methods and production capacity accounting are implemented and interpreted. By providing efficient information, the production capacity accounting will have a contribution in substantiating managerial decisions through financial reporting in order to optimize the profit of a lighting company. All the aspects presented are based on the analysis of the literature in the field, and through the contribution of the authors will create a new conceptual and empirical framework meant to be debated in and under another aspect in the academic environment and in other fields of production in all sectors of activity.

profit, revenues, direct costs, traditional accounting, managerial decision, throughput accounting
(TA), theory of constraints (TOC).

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