德魯克論制約理論：潛在之評議

 

德魯克論制約理論：潛在之評議

夫制約理論（TOC）者，乃管理之哲思也，謂凡組織皆有所限，礙其達標之力。此限謂之制約，而TOC供一套工具與原理，以辨識並駕馭此制約，俾增系統之整體績效。其旨要者，專注於瓶頸，則能顯著增產出與利潤也。

今且設想，聲名卓著之管理思想家彼得·德魯克，其著重組織內之效能與人，或將如何觀此途徑，察其或有贊同與異議之處。

德魯克或將贊同之處：

首重整體目標： 德魯克素來強調，組織務必明瞭其宗旨，並專注於達成其整體目標。TOC之根本原則，即辨識阻礙組織達標之制約，此或將與德魯克之見相契。

系統性改進： 德魯克倡導以結構化與分析性之途徑治事。TOC則供一套系統性之流程，其五步聚焦法與思考程序，皆在辨明問題並研擬對策。此種循序漸進之持續改進之法，與德魯克重視周詳管理實踐之旨相符。

挑戰傳統慣例： 德魯克常 критиковал 舊式管理之法，並鼓勵重新評估既有常規。TOC則直指傳統成本會計之弊，以及過度關注局部效率之險。若不顧全域而徒務「效率」，反致誤導，此見與德魯克對管理思潮之廣泛批判相呼應。

重視衡量（然有保留）： 德魯克嘗謂：「凡所衡量，皆可管理。」TOC雖推廣如產出等特定衡量指標，然其以衡量驅動改進之根本原則，德魯克或將贊賞之。TOC強調變更績效衡量，使之專注於關鍵資源（制約）之可用性與激活。然如後所述，其或將對所用衡量之種類有所保留。

德魯克或將異議或批評之處：

或過度依賴特定工具： 德魯克之管理哲學，傾向於建立在更廣泛之原則之上，而非高度具體之方法論。其或將視TOC之詳盡工具，如現狀樹（CRT）、衝突消解圖（EC）及未來狀況樹（FRT），於多樣之組織環境中，或嫌僵化或繁瑣。此等工具雖旨在提供結構化之思考方式，然德魯克或將偏好更具彈性之框架。

初重製造業： TOC初於製造業環境中聲名鵲起，其如**鼓-緩衝-繩（DBR）**之生產排程概念即為一例。然TOC之應用已漸廣，德魯克之著述則涵蓋更廣泛之組織，包括服務業與非營利組織。其初或將視TOC過於狹隘地聚焦於有形之生產流程。

產出會計之簡約： 德魯克，以其對商業與金融之深諳，或將對產出會計之簡約有所保留，蓋其主要關注於產出、庫存及營運費用。其或將認為此法或過於簡化財務分析，並可能忽略成本管理與長期獲利能力之關鍵方面。

強調衝突解決： 德魯克雖認可組織之挑戰，然TOC則極其強調使用如衝突消解圖等工具以解決衝突。其雖或將贊同處理分歧之必要，然或將視此為管理之重要方面之一，而非以工具驅動之核心重點。

人為因素之考量： TOC雖承認實施之心理層面，然德魯克之著述常極其重視企業之人為方面，包括動機、領導及員工發展。其或將認為，TOC雖旨在改進系統，然若能更明確且核心地整合人力管理原則，而不僅限於處理變革阻力，則將更為有益。

總而言之，德魯克或將讚賞TOC對總體目標之關注及其系統性之改進途徑，以及其對傳統低效之挑戰。然其亦或將對其工具之潛在僵化、其初步之重點、其會計方法之簡約，以及相較於多樣組織環境中複雜之人為行為與更廣泛之戰略考量，其對結構性制約之相對強調，提出疑慮。其評議或將是審慎之讚賞，既承認TOC之寶貴貢獻，又或將倡導在更廣泛之有效管理背景下，以更整合且基於原則之方式應用之。

以制約理論之視角：大師論德魯克

夫制約理論（TOC）之宗師，或將如是反思德魯克之管理哲學：「彼得·德魯克誠提出數端至要之論，關乎組織之治理。」其或將始而言之，「其所重組織目標之明晰，與TOC之旨深相契合。蓋TOC之首務，乃辨識阻礙組織達標之制約也。若目標不明，又何以知何者為限乎？」

宗師或將頷首沉思，「德魯克謂卓有成效之主管，專注於要務，並力求尋覓情境之制約，此亦與TOC之核心原則相符。吾等TOC之信徒深信，專注於最顯著之局限——即制約——乃提升整體績效之至效之法。藉由辨識並駕馭此『阿基米德之槓桿』，方能收顯著之效。」

然制約理論之宗師亦將有以議之。「德魯克雖言尋覓制約，然TOC則供一套甚為精確且系統化之方法以行之。吾等有如『現狀樹』之工具，以繪製因果關係，並精確指出核心問題，此問題常與系統之制約相連。徒言『尋覓制約』，雖為良好之開端，然TOC則授人以『如何』之法。」

宗師或將繼而論及德魯克之效率觀。「德魯克區分效率與生產力，謂管理應以生產力為目標。吾等雖贊同僅僅忙碌（效率）未必導向目標之達成（TOC所謂生產力，常與『產出』——系統經由銷售而生財之速率——相連），然TOC則對局部優化及專注於非制約環節之效率持甚為明確之反對態度。若於非瓶頸之處提升效率，未必能增系統之整體產出，甚或導致庫存之積累及營運費用之攀升。」

宗師或將於考量傳統管理實踐之時，微挑眉宇。「德魯克挑戰過時之管理方法，TOC亦然，尤於成本會計之領域。傳統成本會計或致錯誤之決策，蓋其鼓勵管理者於各處皆削減成本，而非藉由駕馭制約以最大化產出。TOC則供『產出會計』以為替代，其以產出、庫存及營運費用為關鍵之衡量指標。」

「此外，」宗師或將續言，「德魯克雖承認人為因素之重要性，然TOC已發展出特定之工具——『思考程序』，以應對常阻礙改進努力之心理層面。此等程序有助於揭示並挑戰潛在之假設，並為變革凝聚共識。」

末了，TOC之宗師或將總結而言：「德魯克奠定重要之基礎，其強調目標之必要性，辨識重要之因素，並質疑傳統之實踐。TOC則在此基礎之上，提供一種更具結構性、著眼於全系統之途徑，其以制約為改進之關鍵槓桿，並輔以特定之工具及透過產出會計之不同財務視角。」

總而言之，TOC之宗師或將視德魯克為管理思想之重要貢獻者，其高屋建瓴之理念與TOC之基本原則相契合。然其亦將指出TOC更為具體之方法論，其對單一制約之專注，及其替代之會計方法，乃達成德魯克所倡導之有效性之進一步發展。

Drucker's Take on the Theory of Constraints

 

Drucker's Take on the Theory of Constraints: A Potential Review

The Theory of Constraints (TOC) is a management philosophy that says every organisation has something limiting its ability to achieve its goal. This limitation is called the constraint, and TOC provides a set of tools and principles to identify and manage this constraint to improve the overall performance of the system. The core idea is that by focusing on the bottleneck, you can significantly increase throughput and profitability.

Now, let's imagine how the renowned management thinker Peter Drucker, whose work focused on effectiveness and people within organisations, might have viewed this approach, looking at potential areas of agreement and disagreement.

Where Drucker Might Have Found Common Ground with TOC:

• Focus on the Overall Goal: Drucker consistently stressed the importance of having a clear understanding of an organisation's purpose and focusing on achieving its overall goals. TOC's fundamental principle of identifying the constraint that hinders the achievement of the organisation's goal would likely resonate with this.
• Systematic Improvement: Drucker advocated for a structured and analytical approach to management. TOC offers a systematic process with its Five Focusing Steps and Thinking Processes for identifying problems and developing solutions. This methodical approach to continuous improvement aligns with Drucker's emphasis on thoughtful management practices. 
• Challenging Traditional Practices: Drucker was often critical of outdated management methods and encouraged the re-evaluation of established norms. TOC directly challenges conventional cost accounting and the dangers of focusing on local efficiencies. The idea that a preoccupation with "efficiency" without considering the whole system can be misleading echoes Drucker's broader critiques of management thinking.
• Importance of Measurement (with a caveat): Drucker famously said, "What gets measured gets managed". While TOC promotes specific measurements like Throughput, the underlying principle of using measurements to drive improvement is something Drucker would likely appreciate. TOC emphasises changing performance measures to focus on the availability and activation of key resources (constraints). However, as we'll see, he might have reservations about the type of measurements used.

Potential Areas of Disagreement or Critique from Drucker's Perspective:

• Potential Over-Reliance on Specific Tools: Drucker's management philosophy tended to be built on broader principles rather than highly specific methodologies. He might have viewed the detailed tools of TOC, such as the Current Reality Tree (CRT), Evaporating Cloud (EC), and Future Reality Tree (FRT), as potentially too rigid or complex for diverse organisational settings. While these tools aim to provide a structured way to think, Drucker might have preferred more flexible frameworks.
• Initial Focus on Manufacturing: TOC initially gained prominence in manufacturing environments, with its concepts like Drum-Buffer-Rope (DBR) for production scheduling. While TOC has broadened its application, Drucker's work spanned a wider array of organisations, including service industries and non-profits. He might have initially perceived TOC as being too narrowly focused on tangible production processes.
• Simplicity of Throughput Accounting: Drucker, with his deep understanding of business and finance, might have had reservations about the simplicity of Throughput Accounting, which primarily focuses on Throughput, Inventory, and Operating Expense. He might have argued that it could oversimplify financial analysis and potentially overlook crucial aspects of cost management and long-term profitability. 
• Emphasis on Conflict Resolution: While Drucker acknowledged organisational challenges, TOC places a significant emphasis on conflict resolution using tools like the Evaporating Cloud. While he would likely agree with the need to address disagreements, he might have viewed this as one important aspect of management rather than a central, tool-driven focus.
• Human Element Considerations: While TOC acknowledges the psychological aspects of implementation, Drucker's work often gave significant weight to the human side of enterprise, including motivation, leadership, and employee development . He might have felt that TOC, while aiming for system improvement, could benefit from a more explicit and central integration of people management principles beyond addressing resistance to change.

In conclusion, Drucker might have appreciated TOC's focus on overarching goals and its systematic approach to improvement, as well as its challenge to traditional inefficiencies. However, he could have also raised concerns about the potential rigidity of its tools, its initial focus, the simplicity of its accounting methods, and the relative emphasis on structural constraints compared to the complexities of human behaviour and broader strategic considerations within diverse organisational landscapes. His review would likely be one of cautious appreciation, acknowledging TOC's valuable contributions while perhaps advocating for a more integrated and principle-based application within the wider context of effective management.

Peter Drucker: A Management Thinker

Peter Drucker was a well-known writer and thinker on management. He looked at how organisations work and tried to give advice on how to run them effectively. He wrote about the importance of knowing your organisation's goals and making decisions that are important. Drucker also considered that effective leaders should understand the big picture rather than just fixing small problems. He emphasised the purpose of management should be about being productive for people and society, not just being efficient.

Through the Lens of TOC: A Guru's Thoughts on Drucker

Now, let's imagine a guru steeped in the Theory of Constraints (TOC) reflecting on Drucker's management philosophy.

"Well, Peter Drucker certainly raised some crucial points about managing organisations," the TOC guru might begin. "His emphasis on understanding the goal of the organisation is something that strongly resonates with TOC. After all, TOC's primary focus is on identifying the constraint that limits the organisation from achieving its goal. Without a clear goal, how can you even identify what's limiting you?"

The guru might nod thoughtfully. "Drucker’s idea that effective executives concentrate on what is important and try to find the constraints in a situation also aligns well with the core principles of TOC. We in TOC believe that focusing on the most significant limitation – the constraint – is the most effective way to improve overall performance. By identifying and managing this 'Archimedean lever', you can achieve significant results."

However, the TOC guru might also offer some critical perspectives. "While Drucker spoke about finding constraints, TOC provides a very specific and systematic methodology for doing so. We have tools like the Current Reality Tree to map out cause-and-effect relationships and pinpoint the core problem, which is often linked to the system's constraint. Just saying 'find the constraints' is a good starting point, but TOC gives you the 'how'."

The guru might then address Drucker's views on efficiency. "Drucker differentiated between efficiency and productivity, saying management should aim for productivity. While we agree that simply being busy (efficient) doesn't necessarily lead to achieving the goal (productivity in TOC terms is often linked to throughput – the rate at which the system generates money through sales), TOC takes a very specific stance against local optimisation and focusing on efficiency at non-constraints. Improving efficiency in areas that are not the bottleneck won't necessarily increase the overall throughput of the system and can even lead to more inventory and higher operating expenses."

The guru might raise an eyebrow when considering traditional management practices. "Drucker challenged outdated management methods, and so does TOC, particularly in areas like cost accounting. Traditional cost accounting can lead to wrong decisions by encouraging managers to focus on reducing costs everywhere, rather than maximising throughput by managing the constraint. TOC offers Throughput Accounting as an alternative, which focuses on throughput, inventory, and operating expense as key measures."

"Furthermore," the guru might continue, "while Drucker acknowledged the importance of the human element, TOC has developed specific tools, the Thinking Processes, to address the psychological aspects that often hinder improvement efforts. These processes help to surface and challenge underlying assumptions and build consensus for change."

Finally, the TOC guru might summarise: "Drucker laid important groundwork by highlighting the need for goals, identifying important factors, and questioning traditional practices. TOC builds upon this by providing a more structured, system-wide approach focused on the constraint as the key lever for improvement, along with specific tools and a different financial lens through Throughput Accounting."

In essence, the TOC guru would likely see Drucker as a significant contributor to management thinking whose high-level ideas resonate with TOC's fundamental principles. However, they would also point to TOC's more specific methodologies, its focus on the single constraint, and its alternative accounting methods as advancements in achieving the very effectiveness that Drucker championed.