Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Theory of Constraints Main Page
Atwater, B. and M. L. Gagne. 1997. The theory of constraints versus contribution margin analysis for product mix decisions. Journal of Cost Management (January/February): 6-15. (Summary).
Bakke, N. and R. Hellberg. 1991. Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling. International Journal of Production Economics (24): 1-18.
Balakrishnan, J. 2003. Spreadsheet optimization: A support tool for the theory of constraints. Journal of Cost Management (January/February): 39-45.
Baxendale, S. J. and M. Gupta. 1998. Aligning TOC & ABC for silkscreen printing. Management Accounting (April): 39-44.
Baxendale, S. J. and P. S. Raju. 2004. Using ABC to enhance throughput accounting: A strategic perspective. Cost Management (January/February): 31-38. (Summary).
Baxendale, S. J., L. H. Boyd and M. Gupta. 2006. The absorption costing/inventory management conundrum: A theory of constraints approach. Cost Management (November/December): 30-39.
Browne, B. 2015. Sys-Tao: Western Logic - Eastern Flow. An Emerging Leadership Philosophy. Millichap Books.
Bukovinsky, D. and J. C. Talbott. 2010. Variance analysis using throughput accounting. The CPA Journal (January): 28-35.
Calvasina, R. V. and E. J. Calvasina. 1989. Beware the new accounting myths. Management Accounting (December): 41-45.
Campbell, R. J. 1995. Steeling time with ABC or TOC. Management Accounting (January): 31-36. (Summary).
Campbell, R., P. Brewer and T. Mills. 1997. Designing an information system using activity-based costing and the theory of constraints. Journal of Cost Management (January/February): 16 -25. (Summary).
Caspari, J. A. and P. Caspari. 2004. Management Dynamics: Merging Constraints Accounting to Drive Improvement. Wiley.
Coate, C. J. and K. J. Frey. 1999. Integrating ABC, TOC, and financial reporting. Journal of Cost Management (July/August): 22-27. (Summary).
Cooper, R. and R. Slagmulder. 1999. Integrating activity-based costing and the theory of constraints. Management Accounting (February): 20-21.
Corbett, T. 1998. Throughput Accounting. North River Press.
Corbett, T. 2000. Throughput accounting and activity-based costing: The driving factors behind each methodology. Journal of Cost Management (January/February): 37-45. (Summary).
Corbett, T. 2006. Three-questions accounting. Strategic Finance (April): 48-55.
Coughlan, P. and J. Darlington. 1993. As fast as the slowest operation: The theory of constraints. Management Accounting UK (June): 14-17.
Cox, J., D. Houle and H. 2014. Hanging Fire: Achieving Predictable Results in an Uncertain World. A Business Novel. CreateSpace Independent Publishing Platform.
Cox, J. III. and J. Schleier. 2010. Theory of Constraints Handbook. McGraw-Hill Professional.
Datar, S., and M. Rajan. 1995. Optimal incentive schemes in bottleneck-constrained production environments. Journal of Accounting Research (33): 33-57.
Demmy, S. and J. Talbott. 1998. Improve internal reporting with ABC and TOC. Management Accounting (November): 18-20, 22 and 24. (Summary).
Dettmer, H. W. 2007. The Logical Thinking Process: A Systems Approach to Complex Problem Solving. American Society for Quality.
Dugdale, D. and C. Jones. 1995. The theory of constraints. Accountancy (September): 134.
Eden, Y. and B. Roaz. 2007. Approximately Right, Not Precisely Wrong: Cost Accounting, Pricing & Decision Making. North River Press.
Edwards, J. B. 1985. At the crossroads. Management Accounting (September): 44-50.
Edwards, J. B., and J. A. Heard. 1984. Is cost accounting the No. 1 enemy of productivity? Management Accounting (June): 44-49.
Estrin, T. L. and J. Kantor. 1998. Accounting for throughput time. Advances in Management Accounting (6): 55-74.
Fox, R. E. 1982. MRP, kanban, or OPT: What's best? Inventories and Production Magazine (July-August).
Fox, R. E. 1984. Cost accounting measures of productivity - Main bottleneck on the factory floor? Management Review (November): 55-61.
Fox, R. E. 1986. Cost accounting: Asset or liability? Journal of Accounting and EDP (Winter): 31-37.
Fritzsch, R. B. 1997/1998. Activity-based costing and the theory of constraints: Using time horizons to resolve two alternative concepts of product cost. Journal of Applied Business Research (Winter): 83-89.
Goldratt, E. M. 1983. Cost accounting: The number one enemy of productivity. IPICS Conference Proceedings, American Production and Inventory Control Society: 433-435.
Goldratt, E. M. 1990. What is this thing called Theory of Constraints. New York: North River Press. (Summary).
Goldratt, E. M. 1990. The Haystack Syndrome: Sifting Information Out of the Data Ocean. New York: North River Press. (Summary).
Goldratt, E. M. 1992. From Cost world to throughput world. Advances In Management Accounting (1): 35-53. (Summary).
Goldratt, E. M. 1994. It's Not Luck. New York: North River Press.
Goldratt, E. M. 1997. Critical Chain. New York: North River Press.
Goldratt, E. M. 1998. Essays on the Theory of Constraints. New York: North River Press.
Goldratt, E. M. 1998. Late Night Discussions on the Theory of Constraints. New York: North River Press.
Goldratt, E. M. 2005. Beyond the Goal: Eliyahu Goldratt Speaks on the Theory of constraints. Audio CD. Your Coach In A Box.
Goldratt, E. M. 2008. The Choice. New York: North River Press.
Goldratt, E. M., E. Schragenheim and C. A. Ptak. 2000. Necessary But Not Sufficient. New York: North River Press. (Summary).
Goldratt, E. M. and J. Cox. 1986. The Goal: A Process of Ongoing Improvement. New York: North River Press. (Summary).
Goldratt, E. M. and R. Fox. 1986. The Race. New York: North River Press.
Goldratt, E. M., I. Eshkoli and J. Brownleer. 2009. Isn't It Obvious? North River Press. (This book is about a regional retail chain).
Goodson, R. E. 2002. Read a plant - fast. Harvard Business Review (May): 105-113. (How the rapid plant assessment (RPA) process can tell you if a factory is truly lean in as little as 30 minutes. The process includes two tools: The RPA rating sheet includes 11 categories for assessing leanness, and the RPA questionnaire includes 20 yes or no questions). (Summary).
Gupta, M. 2012. Balanced scorecard and theory of constraints: A synergistic framework. Cost Management (July/August): 32-42 and 44-47.
Gupta, M. 2015. Toward a balanced scorecard: A TOC/ABC-based synergistic framework (Part I). Cost Management (November/December): 21-29.
Gupta, M. and S. Baxendale. 2023. Integrating TOC, EVA, and ABC: A delicious cup of tea for improving performance. Cost Management (November/December): 20-32.
Gupta, M., O. K. Hilmola and C. Williams. 2019. ABC- and TOC-based systems: A literature review and synthesis. Cost Management (March/April): 25-40.
Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.
Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).
Hilmola, O. and M. Gupta. 2016. EVA-based performance evaluation of initial public offerings: Analysis and some TOC-based insights. Cost Management (November/December): 15-32.
Holmen, J. S. 1995. ABC vs. TOC: Its a matter of time. Management Accounting (January): 37-40. (Summary).
Holmes, L. E. and A. B. Hendricks. 2005. Is TOC for you? Strategic Finance (April): 50-53.
Huang, L. 1999. The integration of activity-based costing and the theory of constraints. Journal of Cost Management (November/December): 21-27. (Summary).
Huff, P. 2001. Using drum-buffer-rope scheduling rather than just-in-time production. Management Accounting Quarterly (Winter): 36-40. (Summary).
Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): On line publication, not numbered. (Summary).
Ifandoudas, P. and B. Gurd. 2010. Costing for decision-making in a theory of constraints environment. Journal of Applied Management Accounting Research (Winter): 43-58.
Institute of Management Accountants. 1999. Theory of Constraints (TOC) Management Systems Fundamentals. Institute of Management Accountants.
Jacob, D., S. Bergland and J. Cox. 2009. Velocity: Combining Lean, Six Sigma and the Theory of Constraints to Achieve Breakthrough Performance - A Business Novel. Free Press.
Jayson, S. 1987. Goldratt & Fox: Revolutionizing the factory floor. Management Accounting (May): 18-22.
Kanatsu, T. 1991. TOC for Accounting: A New Role in Company wide Improvement (Productivity Press).
Kee, R. 1995. Integrating activity-based costing with the theory of constraints to enhance production related decision making. Accounting Horizons (December): 48-61.
Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).
Kershaw, R. 2000. The Theory of Constraints: Strategic implications for product pricing decisions. Journal of Cost Management (January/February): 4-11.
Kershaw, R. 2000. Using TOC to ‘cure’ healthcare problems. Management Accounting Quarterly (Spring): 22-28. (Summary).
Klapholz, R. and A. Klarman. 2004. The Cash Machine: Using The Theory of Constraints for Sales Management. North River Press.
Koziol, D. S. 1988. How the constraint theory improved a job-shop operation. Management Accounting (May): 44-49.
Lepore, D. and O. Cohen. 1999. Deming and Goldratt: The Theory of Constraints and the System of Profound Knowledge - The Decalogue. Great Barrington, MA: North River Press. (Outline).
Lippa, V. 1990. Measuring performance with synchronous management. Management Accounting (February): 54-59.
Lockhart, J. and A. Taylor. 2007. Environmental considerations in product mix decisions using ABC and TOC. Management Accounting Quarterly (Fall): 13-21.
Louderback, J. And J. W. Patterson. 1996. Theory of constraints versus traditional management accounting. Accounting Education 1(2): 189-196. (Summary).
Low, J. T. 1992. Do we really need product costs? The theory of constraints alternative. Corporate Controller (September-October): 26-36.
Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).
MacArthur, J. B. 1993. Theory of constraints and activity-based costing: Friends or foes? Journal of Cost Management (Summer): 50-56. (Summary).
MacArthur, J. B. 1996. From activity-based costing to throughput accounting. Management Accounting (April): 30, 34, 36-38. (Summary).
Martin, J. R. Not dated. Chapter 8: Just-In-Time, Theory of Constraints, and Activity Based Management Concepts and Techniques. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter8.htm
Martin, J. R. Not dated. Comparing Dupont's ROI with Goldratt's ROI. Management And Accounting Web. Comparing Dupont Goldratt ROI
Martin, J. R. Not dated. Comparing Traditional Costing, ABC, JIT, and TOC. Management And Accounting Web. Trad ABC JIT TOC
Martin, J. R. Not dated. Goldratt's dice game or match bowl experiment. Management And Accounting Web. Match Bowl Experiment
Martin, J. R. Not dated. TOC Problem 1: Find the constraint and the product mix needed to maximize throughput. Management And Accounting Web. TOC Class Problem1
Martin, J. R. Not dated. TOC Problem 2: Determine the optimum product mix with overlapping constraints. Management And Accounting Web. TOC Class Problem2
Martin, J. R. Not dated. TOC Problem 3: Determine the optimum product mix with overlapping constraints. Management And Accounting Web. TOC Class Problem3
Martin, J. R. Not dated. TOC problems and introduction to linear programming. Management And Accounting Web. TOC Problems Intro To LP
Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. 5parts of cost system
Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary).
Noreen, E., D. Smith and J. T. Mackey. 1995. Theory of Constraints and Its Implications for Management Accounting. New York: The North River Press.
Perkins, D, J. Stewart and S. Stovall. 2002. Using Excel, TOC, and ABC to solve product mix decisions with more than one constraint. Management Accounting Quarterly (Spring): 1-10.
Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).
Rezaee, Z. and R. C. Elmore. 1997. Synchronous manufacturing: Putting the goal to work. Journal of Cost Management (March/April): 6-15. (Summary).
Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: the new paradigm. Journal of Management Accounting Research (2): 1-32. Note: One section in this paper involves a discussion of TOC by Robert Kaplan. (Kaplan & Shank arguments), (Horngren & Boer arguments).
Roehm, H. A., D. Klein and J. F. Castellano. 1995. Blending quality theories for continuous improvement. Management Accounting (February): 26-32. (Summary).
Ronen, B. and M. Starr. Synchronized manufacturing as in OPT: From practice to theory. Computers and Industrial Engineering. 18(4): 585-600.
Ruhl, J. M. 1995. Change management: Performance measures, and cost accounting. Journal of Cost Management (Summer): 73-79. (Ruhl reviews The Price Waterhouse Change Integration Team's Better Change: Best Practices for Transforming Your Organization and Goldratt's It's Not Luck).
Ruhl, J. M. 1996. An introduction to the theory of constraints. Journal of Cost Management (Summer): 43-48. (Summary).
Ruhl, R. M. 1996. Applying the theory of constraints to enhance profitability. Chapter F5. Handbook of Cost Management. Warren, Gorham & Lamont: F5-1-F5-41.
Ruhl, J. M. 1997. The Theory of Constraints within a cost management framework. Journal of Cost Management (November/December): 16-24. (TOC Illustration).
Sahi, G., M. C. Gupta and P. C. Patel. 2017. A measure of throughput orientation: Scale development and nomological validation. Decision Sciences 48(3): 420-453.
Salafatinos, C. 1995. Integrating the theory of constraints and activity-based costing. Journal of Cost Management (Fall): 58-67.
Schragenheim, E. 1998. Management Dilemmas: The Theory of Constraints Approach to Problem Identification and Solutions. The St. Lucie Press.
Schragenheim, E. and B. Ronen. 1990. Drum-buffer-rope shop floor control. Production and Inventory Management Journal (Third Quarter): 18.
Sheridan, J. H. 1991. Throughput with a capital T. Industry Week (March 4): 44-49.
Smith, D. W. 1999. The Measurement Nightmare How the Theory of Constraints can Resolve Conflicting Strategies, Policies and Measures. CRC Press - St. Lucie Press.
Spoede, C. W. and D. B. Jacob. 2002. Policing, firefighting, or managing? Strategic Finance (December): 31-35. (Project management with Goldratt's critical chain technique. Four steps: Identify the critical chain, protect the critical chain, subordinate other tasks, paths, and resources to the critical chain, and to forestall contention, add resources).
Sproull, B. 2009. The Ultimate Improvement Cycle: Maximizing Profits through the Integration of Lean, Six Sigma, and the Theory of Constraints. Productivity Press.
Stenzel, C. 2001. Necessary but not sufficient. Journal of Cost Management (May/June): 39-40. (Review of Goldratt's book).
Stenzel, J. and C. Stenzel. 2002. ERP system opportunities and limitations: An interview with Eli Goldratt. Journal of Cost Management (March/April): 5-12.
Swain, M., J. Bell and S. Ansari. 1998. The Theory of Constraints and Throughput Accounting. McGraw Hill Higher Education.
Thomson, J. and J. Gurowka. 2005. Sorting out the clutter. Strategic Finance (August): 27-33. (Related to ABC, ABM, and TOC).
Tollington, T. 1998. ABC v TOC: Same cloth as absorption v marginal, different style and cut? Management Accounting UK (April): 44-45.
Umble, M. M. and M. L. Srikanth. 1990. Synchronous Manufacturing: Principles for World Class Excellence. Cincinnati, OH: South-Western Publishing Company.
Umble, M. M. and M. L. Srikanth. 1997. Synchronous Management: Profit-Based Manufacturing for the 21st Century. Volume two. Guilford, CT: The Spectrum Publishing Company.
Umble, M. M. and E. J. Umble. 1998. How to apply the theory of constraints’ five-step process of continuous improvement. Journal of Cost Management (September/October): 5-14.
Van der Merwe, A. 2008. Debating the principles - Theory of constraints. Cost Management (March/April): 26-34.
Vijaykar, S. and M. C. Gupta. 2020. Making tough decisions in network design. Cost Management (September/October): 16-26. (Goldratt's evaporating cloud).
Vijaykar, S., M. C. Gupta and P. Karhade. 2022. A theory of constraints approach to remote working. Cost Management (July/August): 33-43.
Westra, D., M. L. Srikanth and M. Kane. 1996. Measuring operational performance in a throughput world. Management Accounting (April): 41-47. (Summary).
Williams, K. 1988. A novel approach to accounting: The case of the purloined pagoda. Management Accounting (December): 19-23. (Discussion of various novels including Goldratt's The Goal and Grumbley's The Ultimate Ripoff and Accosting the Golden Spire).
Wycoff, D. W. 1975. Profitability measurement in margin dollars per hour. Management Accounting (June): 37-38. (Finding and eliminating bottlenecks).
Yahya-Zadeh, M. 1999. Integrating long-run strategic decisions into the theory of constraints. Journal of Cost Management (January/February): 11-19. (Summary).
Yahya-Zadeh, M. 2002. A linear programming framework for flexible budgeting and its application to classroom teaching. Issues in Accounting Education (February): 69-93. (Comparison of the proposed framework with traditional flexible budgeting and TOC).
Yu-Lee, R. T. 2002. Target costing: What you see is not what you get. Journal of Cost Management (July/August): 23-28. (Summary). (Yu-Lee has some arguments that are similar to Goldratt's).