Improved TOC for outsourcing decision
نویسندگان
چکیده
The aim of this paper is to develop and demonstrate a theory of constraints (TOC) model that utilizes TOPSIS method in estimating the priority of each product in a multiproduct constraint resource environment. The decision model compares four alternatives: Standard cost accounting, Standard Theory-OfConstraints (TOC), LP analysis and our own solution. The numerical results show that the proposed approach is superior to standard cost accounting and theory of constraints and presents a more realistic state of optimum allocation of resources and measures the performance of the model. This research is limited to the production process where there is no multiple constraints.
منابع مشابه
An improved theory of constraints
Purpose – The primary aim in this paper is to develop and demonstrate a theory of constraints (TOC) model in which constraint resource prevents the throughput of the organization. Design/methodology/approach – In this paper, the authors propose an integrated model by combining Laplace criterion and TOC into a single evaluation model in a multiproduct constraint resource environment. A case stud...
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