The research is aimed at furthering knowledge in the research fields of management accounting, operations management, performance measurement, and management strategy. The research theme of developing a holistic management philosophy based upon the theory of constraints led the research across the various fields of knowledge. Traditional views within some aspects of the literature were challenged and an exploration into the gaps within existing knowledge was made. The research questions were derived from the literature and tested via an action research methodology, which looked at both academic rigour and practical relevance. The methodology was applied to a SME which had successfully adopted the theory of constraints and was experiencing difficulties in translating short-run optimisation into strategic direction. Through the participation of the research team the research questions were tested with the results providing an incremental step towards a greater understanding of the research fields. / The dissatisfaction with the accounting treatment of manufacturing costs resulted in research activity into alternative costing and decision making models. Ultimately the goal of management accounting is to provide information from which to make tactical and strategic decisions. The initial stage of research is aimed at providing an alternative system from which to make operational decisions. The alternative system presented is heavily set within the theory of constraints, with good evidence exemplifying the superiority of such a system for tactical decision making such as outsourcing, pricing and investing. The superiority of this system is hamstrung when the scope of the decision making extends beyond the short-term horizon. To extend the management philosophy beyond this limitation the introduction of an agile strategy was adopted. / Agility was put forward as a solution to achieving and sustaining a competitive advantage within a new manufacturing paradigm of mass customisation. The characteristics of responsiveness and speed epitomise the market demand for customised products at mass produced lead times and prices. The gap in the operations management literature lies in the lack of research regarding the attainment of agility. While the characteristics and benefits of agility are well documented in the literature, the creation of a set of guidelines to achieve agility has eluded researchers and has been the subject of calls for future research. What is argued is that through the merger of several management theories and techniques, agility can be achieved. More succinctly, the key resources of the business, as identified via the resource-based view of the firm, are maintained through the adoption of the theory of constraints’ five step process. This ensures that key resources are supported by the business and maintained to a level sufficient enough to possess agile characteristics. / The catalyst in creating this holistic management framework is the performance measurement system based on the balanced scorecard. The financial measures were replaced with throughput measures, the strategic focus was driven by agility and the population of the measures was derived via a resource-based view perspective. Through the combination of an agile strategy and a performance measurement system the research theme of developing a holistic management philosophy based upon the theory of constraints was achieved. Although the research limitation of one research site may limit the generalisability of the findings, the merger of various management philosophies, techniques, and tools has not previously been undertaken. Furthermore, such an endeavour to lay down the platform for achieving agility by extending the scope of the theory of constraints has not been explored. This unique approach across several well-researched fields of knowledge presents a contribution to knowledge. / Thesis (PhDBusinessandManagement)--University of South Australia, 2007.

The South African Construction Industry is one of the largest contributors to the gross domestic product of the country as well as to employment. It has, however, been experiencing significant challenges due to multifaceted factors. The main objective of this research was to identify the supply chain management constraints within the South African Construction Industry and how these can be overcome. This study is by nature descriptive and exploratory and contains qualitative elements. The problems were identified through a literature review, focused group discussions and interviews with major construction companies in South Africa. The findings also indicate that the main supply chain management constraints are to a greater extent internal and typical of supply chain methodologies and approaches. These constraints are among others the lack of coordination, collaboration and commitment between suppliers and clients within the supply chain, poor leadership in key areas of systems, design problems (many changes and inconsistent information), deficient internal and external communication and information transfer, inadequate management within the supply chain, mainly poor planning and control just to mention a few. A model based on supply chain system management as well as the Theory Of Constraints (TOC) has been developed that can be a useful tool to address the constraints in the construction sector. Originating from the study are applicable recommendations for the South African construction industry supply chains, covering key themes that have been articulated in the study, particularly benchmarking to the theory of constrains. Such recommendations include further research core components of supply chain such as, collaborations, logistics and how each of system components can be linked to performance of the supply chain management system.

Thesis (MScIng)--University of Stellenbosch, 2007. / Bibliography. Also available via the Internet.

Thesis (M. Eng.)(Technology management)--University of Pretoria, 2004. / Includes summary. Includes bibliographical references (Includes bibliographical references (leaves 12-1-12-7).

Thesis (M.Sc.)(Project Management)--University of Pretoria, 2005. / Includes bibliography. Includes bibliographical references. Available on the Internet via the World Wide Web.

Thesis (MEng)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: The goal of this thesis is to provide a stepping-stone for the design and development of a software package that implements the Goal System Algorithm, based on the Theory of Constraints (TOC). This includes the complete description and explanation of the Goal System Algorithm (GS), as well as the partial implementation of this algorithm using Microsoft Access as a Database Management System (DBMS) and Microsoft Visual C++ as programming language. The main development effort was put into the development of a scheduling algorithm and the implementation of a data structure that lies at the core of this algorithm. The reason for the development of such a package is that it will aid a production manager, working in a small to medium size job-shop, in generating a schedule for production that will increase throughput, while simultaneously reducing both inventory and operating expense thereby generating profits and cash flow. With regard to this thesis and the overall project goal the following have been achieved. 1. The complete project has been researched, scoped and each step has been explained. 2. The complete program structure has been defined and broken into two separate modules; the Data Mining and Conversion Module and the TOC Scheduling Algorithm. 3. The database containing all the MRP data necessary for scheduling has been designed and implemented using a MS Access database with an ODBC connection. An ODBC connection to the database was used so that a smooth transmission to other database management systems can be made. 4. The TOC Scheduling Algorithm has been developed and the following have been implemented: • A basic user interface has been created for the insertion of all the user input and to display the constraint schedule. • A data structure called a linked list has been developed and used to store the scheduling data in memory. • The complete GS algorithm had been researched and explained. • The GS algorithm has been and implemented and tested up to the point where it schedules the constraint. • The pseudo code for the part of the GS algorithm that was not implemented has been documented and included in this report. More development needs to be done and a proper Graphical User Interface must also be created to complete this project, but after completion a Toe software package will exist that is completely unique in South Africa and the market potential for this package will be considerable. / AFRIKAANSE OPSOMMING: Die doel van hierdie tesis is om die grondslag te skep vir die ontwerp en ontwikkeling van 'n sagteware pakket wat Goldratt se Doel Sisteem Algoritme, gebasseer op die 'Theory of Constraints', implementeer. Dit sluit die gedetaileerde beskrywing van die Doel Sisteem Algoritme in en 'n gedeeltelike implementasie van die algortime, deur gebruik te maak van 'n Microsoft Access databasis as databasis bestuur sisteem en Microsoft Visual C++ as 'n programerings taal. Die hoof klem is gelê op die ontwikkeling van die skedulerings algortime en die implementasie van die strukture wat deel van die kern uitmaak van die algoritme. Die hoof rede vir die ontwikkeling van so 'n pakket is sodat dit 'n produksie bestuurder van 'n klein to medium grootte vervaardigings besigheid sal help om 'n skedule vir produksie the genereer wat die vloer se deurset sal verhoog, terwyl dit voorraad en operasionele kostes sal verlaag. Met ander woorde dit sal die besigheid help om meer geld te maak huidiglik en in die toekoms. Met betrekking tot die tesis en die algehele projek doel is die volgende bereik: 1. Die hele projek is nagevors, uit een gesit en verduidelik. 2. Die hele program struktuur is gedefinieer en opgebreek in twee aparte modules; nl. die 'Data Mining and Conversion Module' en die 'TOC Scheduling Algorithm'. 3. Die databasis wat al die nodige MRP inligting bevat wat benodig word vir skedulering is ontwerp en geimplementeer deur gebruil te maak van 'n MS Access databasis met 'n ODBC konneksie. Daar is van 'n ODBC konneksie gebruik gemaak sodat as die nodig is, daar sonder enige moeite na ander databasis bestuurs sisteme oorgeskakel kan word. 4. Die 'TOC Scheduling Algorithm' is onwikkel en die volgende is geimplementeer. • A basisse gebruikers vlak is ontwikkel sodat al die nodig invoer data in die program ingevoer kan word. • 'n Geskakelde lys is ontwikkel en gebruik as die data struktuur om al die skedulerings informasie in geheue te stoor. • Die Doel Sisteem algorimte is in sy geheel verduidelik en gedokumenteer. Die Doel Sisteem algoritme is geïmplementeer tot op die punt waar dit die primêre bottelnek skeduleer. • Die pseudo kode vir die deel van die GS algoritme wat nie geimplementeer is nie is uitgelê in ingesluit as deel van die verslag. Verdere ontwikkeling word nog benodig en 'n beter gebruikers vlak moet nog geskep word om die projek te finaal afte handel, maar na dit gedoen is sal daar 'n TOe skedulering pakket bestaan wat heeltemal uniek is tot Suid-Afrika en 'n groot mark potensiaal sal hê.

Detta examenarbete redogör och belyser hur en lokalisering av förbättringsområde inom en producerande process kan ske. Rapporten har sin grund i ett sökande efter var en effektivisering kan genomföras. Hur uppnås målet och finns det metoder som kan appliceras på en diversifierad mängd områden. Många företag och verksamheter har idag ett stort behov av förbättring. Detta för att kunna överleva det allt tuffare klimatet på marknaden. En konkurrenskraftig produkt både är pris- och kvalitetsmässigt i framkant krävs för att nå marknadsandelar. Undersökningen grundar sig i en nulägesanalys på ett verkligt företag för att göra undersökningen så rättvisande som möjligt. Rapporten redogör även för en undersökning av olika metoder från tidigare forskning inom lean och theory of constraints. Genom att använda sig av verktyg som 5S, JIT och koncept i sin helhet som lean och TOC kan en lokalisering av förbättringsområden ske. Genom att studera koncept som lean och TOC lokaliseras förbättringsområden med hjälp av deras grundläggande filosofi. De delar som finns i produktionen som bör tas i beaktning är omställningar, slöserier och begränsningar. Dessa tre faktorer påverkar en process negativt om de inte lokaliseras och effektiviseras eller elimineras. Den metod som bör användas varierar från fall till fall och det är av yttersta vikt att hitta en metod som fungerar bra för den egna processen. Det första som bör göras är att bli väl påläst och vara tydlig med vad metoden ska bidra med. De metoder som denna studie har granskat och visat sig fungera i en producerande process är: 5S, JIT, SMED samt TOC:s läran om flaskhalsar och leans läran om slöserier. Metoderna bidrar med olika sätt för lokalisering av förbättringsområden. / This report describes and illustrates how to locate an area for improvement in a producing process. The report is based on a search for where the streamlining can be performed. How can we achieve the goal, and are there methods that can be applied to a diverse range of areas. Many companies and businesses today have a great need for improvement, this in order to survive the increasingly tougher climate on the market. Where you now must be able to deliver a competitive product that is both price and quality at the forefront. The study is based on a situation analysis on a real business company, with a producing process, to do the survey as accurate as possible. The report also describes a study of the different methods from previous research in lean and TOC. By using tools such as 5S, JIT and concepts in its entirety as lean and TOC can you locate each one's areas of improvement. By studying the concept of lean and TOC makes you localize areas of improvement with the help of their basic philosophy. The parts that are in production that should be taken into consideration are transitions, waste and limitations. These three factors affect the process negatively even if they are not localized and streamlined or eliminated. The method you should use will vary from case to case and it is important that you find a method that works well for one's own process. The first thing you should always do is to be well prepared and be clear about what you want the method to contribute with. The methods of this study has been reviewed and concluded that: 5S, JIT, SMED and TOC's doctrine of bottlenecks and leans doctrine of wastes will work. All these practices help with ways for locating areas of improvement.

Thesis (MBA)--Stellenbosch University, 2001. / Some digitised pages may appear illegible due to the condition of the original hard copy. / ENGLISH ABSTRACT: In a world of increased global competition and the need of customer specific product customisation, the management of projects gets more and more important in order to achieve competitive advantages. By shortening the duration of projects and making project controlling tools more accurate (according to reality), the process of management-decision making is supported and companies can achieve higher profit margins as they are able to concentrate on value-adding parts and to plan future steps efficiently. Critical Chain is a new methodology, which applies Eli Goldratt's Theory of Constraints to project management in order to complete projects faster and with higher predictability while simultaneously making more efficient use of related resources. The Critical Chain methodology uses different concepts to reach these goals: • Average task durations • Aggregating buffer at the end of projects • Counteract against unplanned iterations and other delays • De-conflict resources, both within and across projects. The new project management methodology "Critical Chain" is subject of this research paper. The document is a high-level methodology study, which gives indications, whether, where - and if, how - the concept can be implemented in business environments. The argumentation is based on literature reviews and practical experiences of two pilot implementations in a German heavy industry company, which is internationally operating. In addition, the mini thesis explains basic principles of the Critical Chain approach. Furthermore, main strengths, weaknesses and ideas to improve the methodology are part of the study. Finally, experiences of companies using this methodology as well as an introduction to a Microsoft Project™ add-on, named ProChain©, benchmark the usability of Critical Chain. Critical Chain appears to minimize schedule risk while at the same time minimizing project durations, and has the potential to improve both communication and employee moral. Especially cultural .challenges will be explained, because the human-typical 'resistance to change' is a major hurdle in implementing Critical Chain in a company's project management system. Due to these cultural challenges, Critical Chain is not easy to implement in all parts of a heavy industry company. As the concept is based on mathematical formulas, it is highly recommended that in the beginning only smaller projects with highly qualified employees with a mathematical background (e.g. engineers or other studies in the field of natural sciences) use this concept. As the success of the methodology is dependent on the input of the project members, the whole project team has to understand the principles in front. As such, it is very important that a training course for all people involved is part of the implementation process. / AFRIKAANSE OPSOMMING: Geen

O processo de planejamento de empreendimentos residenciais verticais no Brasil tem apresentado deficiências principalmente quanto do confronto das programações que balizam a decisão de investir, da tomada de risco do empreendimento, versus os resultados obtidos a partir do controle de sua implantação. As discrepâncias observadas entre o desempenho esperado na programação e aquelas obtidas nos processos de controle, principalmente quanto a indicadores de prazo e de alocação de recursos mostram a necessidade de se buscar sucessivos aprimoramentos dos processos da programação orientada a prazos. Aspectos como maior consistência no mapeamento de escopo na elaboração do planejamento operacional suportados por redes lógicas, além de uma adequada correlação entre as durações das atividades com as respectivas alocações e nivelamento de recursos merecem ser aprimorados. Uma abordagem para o desenvolvimento de programações operacionais, contemplando recursos para fazer frente aos aspectos acima citado se torna necessária. A ênfase se dá no estreitamento da correlação entre a estimativa das durações das atividades com as respectivas alocações de recursos. O objetivo deste trabalho é propor um método de nivelamento de recursos desenvolvido com o emprego de princípios da Theory of Constraints (TOC). O método de nivelamento consiste de regras heurísticas para programação operacional, complementado por procedimentos para o mapeamento de escopo e de uma biblioteca de redes lógicas elementares para edifícios residenciais verticais. Estes complementos têm por objetivo assegurar um nível mínimo de consistência e adequação do emprego do método de nivelamento ora proposto. Foram desenvolvidos 16 estudos de caso para suportar estes processos complementares, além de 171 testes em 21 redes lógicas para avaliar: os princípios da TOC, calibrar o método, analisar o seu desempenho e demonstrar sua aplicabilidade. Finalmente, concluiu-se que as regras heurísticas que compõem o método proposto nesta Tese são de fácil aplicação, e apresentaram desempenho igual ou superior as melhores regras existentes. / The planning process of construction of vertical housings used in Brazil have shown lacks, mainly when confronting the scheduling guiding the decision-making to invest, concerning the risk of the enterprise, versus the results obtained during the execution control. The discrepancies observed between the expected results regarding scheduling and those observed in the execution control processes, especially those about timeframe and resource allocation indicators, show the necessity to adjust and improve constantly the scheduling processes. Aspects such as greater consistency in defining scope and in the design of operational planning supported by logical networks, along with an appropriate correlation between the duration of activities and the corresponding resource allocation, deserve to be optimized. This study focus on the development of operational scheduling techniques, contemplating resource allocation to deal with those aspects above mentioned. Emphasis is given to the reinforcement of correlation between estimated timeframes for activities and the corresponding resource allocation. The objective of this research work is to propose one method of resource levelling developed using the principles of the Theory of Constraints (TOC). This method consists of a heuristic scheduling process oriented towards operational schedule, complemented by procedures for mapping of scope for the construction of vertical residential buildings and a library of elementary logical networks also oriented towards this type of buildings. The objective of these complements is to guarantee a minimum level of consistency for the simulated implementation model, as well as to insure the adequate use of the levelling resource process proposed here. Sixteen cases studies were developed to support these complementary processes, beyond 171 tests in twenty one logical networks to evaluate the principles of the TOC, to calibrate the method, to analyze its performance and to demonstrate its applicability. Finally, it was concluded that the heuristics rules proposal that compose the method in this Thesis is of easily application, and presented a performance equally or higher than the best existent rules.

The thesis focuses on the process analysis of the ECDL concept, the so-called driver's license for a computer. The theoretical section provides the definition of the terms "process" and "process analysis", and describes the standards for process modelling and the methods for evaluating the effectiveness of processes. The theoretical section concludes with a description and comparison of the four options for testing computer skills in the Czech Republic - Microsoft Office Specialist, Atom, Prometric, ECDL. The practical section describes and graphically demonstrates the selected processes (Registration, Testing, Evaluation) and evaluates the effectiveness and financial demands of the ECDL concept processes. In its conclusion the practical section evaluates the feasibility of implementation of the proposed changes.