관리회계에서의 제약이론의 역할

Theory of Constraints and Its Role in Management Accounting

This study investigates the contribution of the Theory of Constraints to the development of management accounting system. TOC was developed by Goldratt in early 1980's to provide a solution to the maximum output of he production system with capacity constraints. However its logic was found to be applied to other management problems, and many firms adopted it accordingly. TOC plays two important roles in management accounting. First, it provides a learning system that enables firms to continuously improve themselves. TOC's five-step-method was designed to repeat itself to improve continuously. Secondly, TOC provides the three measurement indices that enable managers to measure effects of their local decisions on the firm's overall performance. It provides managers a compass to guide organizations to the firm's goal.