基于制约的时间管理理论研究

针对作业成本法和制约理论的缺陷，同时利用二者的互补性，提出了基于制约的时间管理理论。在决策方面，该理论结合了作业成本法与制约理论的优点，通过分析特定环境下系统的时间、成本与现金收益之间的关系进行决策。在持续改善方面，该理论以制约理论为基础，结合作业成本法的作业分析技术以合理确定制约并对制约进行分类，通过对不同类型的制约采取不同的步骤以实现持续改善：对于非稳定制约，应采取措施尽快提升制约，使之发生转移；对于稳定制约，应在提升制约的同时，使非制约的行为服从于制约。

Research on Constraint-based Time Management Theory

To overcome the deficiencies of activity-based costing (ABC) and theory of constraints (TOC) and use the complementary characteristics of these two theories, constraints-based time management (CBTM) is proposed. In the aspect of decision-making, CBTM combines the advantages of ABC and TOC, through analyzing the relationship among time, cost and cash income over a given period to make decisions. In the aspect of continuous improvement, CBTM bases on the TOC and combines the activity analysis technique of ABC to confirm and classify constraints. Continuous improvement can be a-chieved through a set of steps:to unstable constraint, actions should be taken to elevate and transfer the constraint as soon as possible; to stable constraint, one should elevate the constraint and at the same time subordinate everything else to the constraint.