Abstract: There are several manners to visualize and accomplish the management of organizations. One of these is Theory of Constrains (TOC), proposed by the physicist Dr. Eliyahu Goldratt. TOC presents two ways of thinking about the management in organizations: the logic of Cost World and the logic of Throughput World. The debate between these ways is presented on a variety of manners in different areas of business administration and accounting. However, this debate is more prevalent in traditional accounting management. Several academic works and cases from organizations have showed limitations of the Cost World and have presented other ways to deal with product costs. As an alternative to Cost World, TOC points out the Throughput World. But companies continue to base their operations management on traditional accounting rules, although Throughput World philosophy could be an useful management alternative. This situation also occurs in the university studied, in spite of the fact that universities have access to new findings in accounting management. This research presents a contribution to organizations in order to migrate from one world to another, trying to contribute to this change. For this reason, processes design and organizational measures from an university have been redesigned under the logic of Throughput World philosophy. The central hypothesis is that organizations don’t change their processes and operations management because they don’t know how these processes and operations in the Throughput World are. Analysis of the current processes in a university and analysis of the benefits of the redrawn processes are done according to the Thinking Process of the TOC. As a result, a model of changing from Cost World to Throughput World is presented to serve as a model to help companies to align their operations management with Throughput World from Theory of Constrains (TOC).
Author: Daniel Pacheco Lacerda