试论约束理论及其现实运用

在现代成本管理中,有两种理论应该特别注意。一是成本生命周期理论,它告诉我们成本存在并取决于整个产品的生命周期,因此成本管理必须立足于整个生命周期的各个阶段。另一个就是约束理论(thetheoryofconstraints),它将注意力集中于制造活动本身,旨在寻求不断的成本改善。应该说,这两种成本管理理论均具有重要的意义,它们相互补充,共同作用,才能使成本管理从战略到战术得以系统落实。鉴于约束理论于学界和业界均更感陌生,本文欲对其概念及其主要运用进行初步的探讨,以求引起大家的关注及共鸣。

The Theory of Constraints and Its Application in Reality

Attention should be paid to the two remarkable theories in the area of modern cost management, one of which is the Theory of Cost Lifecycle, the other the Theory of Constraints. The Theory of Cost Lifecycle tells us that cost occurs and lies in the whole lifecycle, so cost management should be established in every phase of the whole lifecycle. The latter theory is the Theory of Constraints that focuses on the activity of manufacturing itself and aims to improve the cost management continually. The two theories in cost management are both supposed to bear very important significance. With their complementary interactivities, it is possible for cost management to be put into effect strategically and tactically. Whereas the Theory of Constraint is not familiar to the circles of both research and practice, this paper makes a preliminary discussion on the concept and the primary application of the theory, with the hope that it could give rise to general concern and unanimous agreement in the area.