SPREADSHEET OPTIMIZATION: A SUPPORT TOOL FOR THE THEORY OF CONSTRAINTS

摘要

The Theory of Constraints allows decision-makers to manage a system profitably by focusing on the effective use of bottleneck resources by using the contribution per constraint minute measure. Linear programming is useful in effectively implementing the principle of the contribution per constraint minute measure in systems with multiple constrained resources to fully exploit system bottlenecks. Spreadsheet add-in linear programming is a commonly available tool that can handle many different types of cost situations and be employed for simulation analyses.