The Theory of Constraints (TOC) has achieved remarkable success in diverse fields—from manufacturing and projects to healthcare and supply chains. Yet, debates continue: Is TOC a scientific theory or a powerful managerial philosophy? This session explores TOC’s five core assertions and examines which of them can be formally proven through optimization, network flow, and queueing theory—and which operate as heuristic principles grounded in logic and experience. Participants will gain a clear understanding of TOC’s scientific backbone, its practical boundaries, and how this clarity can strengthen both academic research and managerial application.