Conference Program

2014 TOC 高峰会
th

15 International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

I

2014 TOC 高峰会
th

15 International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

目录
欢迎词 Welcome
与会需知 Notification
大会议程 Program

CONTENTS
III
V
VI

TOC 财务决策之道
TOC for Financial Decision Marking ............................................................ 1
破解流动性之谜
The Breakthrough of Flow mystery ............................................................. 2
TOC 在市场与销售方面的应用
TOC Applications in Marketing and Sales .................................................. 3
湖南南方饼业公司之 TOC 配销管理项目
The TOC Distribution Management Project of the Southern Cake
Industry Co., Hunan ......................................................................................... 4
现况分析 - 两种现况图的应用方式
Analyzing Current Reality – Two Approaches to the Current
Reality Tree ......................................................................................................... 5
相同机器，更多利润.
Same Machines, More Profit. ........................................................................ 6
克服多重任务之低效率： Concerto 企业项目管理软件之应用
Overcoming the Inefficiency of Multi-tasking : Concerto
Enterprise Project Management Software. ................................................ 7
新书发表：持续改善 - TOC 生产管理指南
Book presentation: Ever Improve - A Guide to Managing
Production the TOC Way ................................................................................ 8
座谈会: TOC - 过去，现在，未来
Panel discussion: TOC - the past, now and into the future ................. 10
雅马哈信息软件开发之 CCPM 应用经验
The Application Experience of YMSLX CCPM in the Software
Development ................................................................................................... 14
I

2014 TOC 高峰会
th

15 International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

TOCLSS - 一种聚焦, 快速及简易的改善途径 TOCLSS – A Focus,
Speedy and Simple Improvement Approach .......................................... 15
TOC 拉式补货在快销服饰业的导入
The Implementation of TOC Demand-pull Replenishment in the
Fashion Industry ............................................................................................. 16
TOC 在银行业信贷审批管理中的应用与思考
The TOC Application and Thinking on the Credit Approval
Management in The Banking Service ....................................................... 17
SDBR 生产改善案例
SDBR Production Improvements Case Study .......................................... 18
聚焦于企业的核心问题
Focus on the Core Problem of a Company .............................................. 19
TOC 软件的应用与实施
TOC Software Application and Implementation .................................... 20
TOC 营运管理与持续改善之路
The Path of TOC Operational Management and Ongoing
Improvement ................................................................................................... 21
增本(大连)家具工厂 TOC 导入实战案例
The TOC Implementation in Zengben Dalian Furniture Factory ........ 22
台湾工具机零组件企业 TOC 实施案例
The TOC Implementation in the Taiwan Manufacturer of
Machine-tool Components.......................................................................... 23
应用 Gsim 学习如何做好生产计划与控制
Learning to Make and Control Production Plans Effectively with
Gsim ................................................................................................................... 24
CCPM 教学 – 透过互动游戏体验关键链项目管理的精随
CCPM Teaching - Learning the Principles of CCPM by Interactive
Games ............................................................................................................... 25
TOC 有效产出会计说服工具
The Persuading Tool of Delivering TOC Throughput Accounting ...... 26
II

2014 TOC 高峰会
th

15 International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

持续改善·水到渠成
我们成功地聚集在中国广州，用短短两天的时间，一起谈论 TOC、分享 经验、探索问
题，一起迈向我们的愿景 – 使 TOC 成为组织持续成长，实现共赢目标之康莊大道。
珍惜过去、掌握现在、开创未来
这次是首届在中国举办的高峰会，以 TOC 应用的广度为特点，从经典的管理改善方
案，到创新解决方法，涵盖战略、营运、生产、配销、营销、服务、金融、财务、项
目、培 训、软件工程及 TOC 思考工具等实战专题。两天会议由 TOC 大师、企业领导、
资深顾问、学界教授与各行各业的专家与经理人，透过主题讲演、案例发表、现场座
谈、新书发布及交流茶会等活动，旧雨新知相互认识与意见交流，希望大家开怀畅谈，
尽兴發揮所長。
我们除了珍惜过去学习和回味实施 TOC 的酸甜苦辣，更需要掌握 现在的问题与机会，
相信 TOC 强调持续改善的道理是开创未来，成就组织永续经营的绝佳依靠。
水到渠成 感恩有您
这次高峰会能顺利举行全因为有您的参与与支持。TOC 在大中华地区的推动工作在
2005 年夏天首次开办培训以来，大约有 9 个年头了，不停在探索如何应用 TOC 更有
利于本地的发展需要。过去岁月中，虽然有时感到心有馀而力不足，然而更多的时候
是得到肯定、感 谢与喜悦。在 TOC 的旅途上，我 们继续向前走、稳稳做，借助 TOC
的力量，全心追求卓越，使 这个高峰会成为令人景仰的健康组织。
现在，TOC 发扬光大的时机到了，许多组织的领导人与管理层都认识到它的价值与威
力，不在乎短期 内能快速地提高整体业务绩效，而在于体认到 TOC 是面对新世纪新
挑战，能够再造组织文化，创新竞争优势的法宝。
持续改善，水到渠成，以坚定的 TOC 信念，脚踏实地、不断努力，组织基业长青，
必然指日可待。

敬祝大家

平安健康、欣欣向 荣

苏正芬

2014 TOC 高峰会主席
2014 年 11 月 11 日，广州
III

2014 TOC 高峰会
th

15 International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

Ever Improve, let success come naturally
This is the first time we gather in Guangzhou, China, to share experiences and to discuss problems in the
application of TOC in the real world situation. In the short period of two days, we shall be striving together
for the advancement toward our common vision – realizing organizations’ continuous growth with the TOC
way and achieving the goal of win-win for all.
Cherish the past, master the present, and create the future
As the first TOC professional gathering in China, the uniqueness of the conference is the covering of a wide
spectrum of TOC applications, from classical management-improvement solutions, to innovative
methodologies, as applied to special topics such as: strategy, operation, production, distribution, marketing,
service, finance, project, training, software engineering and TOC thinking processes. The two-day programs
involve the participations of TOC masters, company leaders, senior consultants, academia professors,
experts and managers from various industries, through the activities of presentation on major topics and case
studies, panel discussion, and new book announcement, etc. Social activities, such as welcome reception
and sightseeing trips are organized for conference participants to get acquainted with one another for the
enjoyment of a relaxing moment and an opportunity for exchange of ideas.
Except for cherishing the joy of learning and the sweet-and-sour taste of practicing in the past, what we need
is to grasp the problems and opportunities facing us. We believe in that the TOC way of emphasizing “ever
improve” is the best prescription for organizations to shape their future .
Sailing naturally to success because of you
This conference can be successful because of your participation and support. Since the first TOC training
was held for the great China region in 2005, it has been a non-stop effort to exploit better ways of applying
TOC to meet the needs of local development and growth. Looking back, even though we may feel at times
that what we could do may not fulfill our heart, there have been positive feedback to acknowledge benefits
and appreciation. On the TOC journey, we are moving forward steadily with sound practices. We are
seeking for excellence wholeheartedly with the power of TOC to make this conference a healthy organization
commanding respect and admiration.
Now, the time has come for us to glorify and expand the mission of TOC. Many leaders and mangers in
organizations have realized its value and power, it is not because of fast improvement on business
performance, but to realize that TOC is the “magic key” to the transformation of their culture and the creation
of competitive advantage while facing new challenges in the new era of changing environment.
Ever improve, let success come naturally. With the firm belief in TOC, keep on going step by step; an ever
flourishing organization is around the corner.
Wish you all Safe and Well, Ever Flourishing

Frances Su
Chairman, 2014 TOC Conference, GuangZhou
Nov. 11, 2014
IV

2014 TOC 高峰会
th

15 International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

与会须知




为维持会议秩序，请将手机调为震动或静音模式；与会人员如有
需求，请至会场外接听。
尊重知识产权，全程禁止录音录影。
同步翻译服務
 為提升大會質量，同步翻譯耳機及設備請於開場前十分鐘完
成租借與測試，演讲开始后大會將暫停租借服務。
 同步翻译設備當日租借、當日归還。租借時，一套设备需抵
押个人有效证件，归还设备时退还证件。
 借用者须在工作人员的指引下正确使用设备，如设备因人为
因素受损，借用者须负起相应的赔偿，赔偿规定以主办方和
翻译服务公司协议为准。相关安排如有变动，以现场公布为
准。

Notification





For better experience, please mute your phone during
conference; if necessary, please take the call outside meeting
room.
For the sake of IPR, any kind of unauthorized recording is not
allowed.
Simultaneous Interpreting Service
 Simultaneous interpreting is provided for better conference
delivery, leasing service will be closed 10 mins before
convening, and is forbidden during the conference.
 Please return the SI device right after the closing everyday,
a valid ID is needed for leasing service, and will be retained
after returning the device.
 Please follow the instruction when using the device, penalty
will be charged if any damage is made, following the rate set
set in service agreement between organizer and its supplier.
Please follow the notification on site in case of any changes.

V

大会议程 The Program
2014.11.14 东方宾馆 南国宴乐厅
时间 （Schedule）

标题 （Title）

讲者（Speaker）

08:15

注册 Registration
主持人：吴垠/金光

上午议程
Morning
session

公司 (Company)

Moderator：Jane Wu/Will Jin

茶道生活/高德拉特咨询机构
ChaDao life/Goldratt Consulting

09:00

开幕 ： TOC持续改善之道
Opening : Ever Improve the TOC way

苏正芬
Frances Su

TOCPA/中华高德拉特协会
TOCPA/Chinese Goldratt Alliance

09:20

TOC财务决策之道
TOC for Financial Decision Making

可汗欧德
Oded Cohen

TOCPA/TOC Strategic Solutions

10:20

休息（break）

10:35

破解流动性之谜
The Breakthrough of Flow mystery

吕明哲
Mingzhe Lu

东北财经大学/大连润启管理咨询
Dongbei University of Finance and
Economics/Runkey Consulting

11:05

TOC在市场与销售方面的应用
TOC Applications in Marketing and Sales

段云刚
Yungang Duan

中华高德拉特协会
Chinese Goldratt Alliance (CGA)

11:35

湖南南方饼业公司之TOC配销管理项目
The TOC Distribution Management Project of the
Southern Cake Industry Co., Hunan

张学超
Xuechao Zheng
吴成标
Chengbiao Wu

湖南长沙南方饼业公司
Hunan Province South Cake
Industry Co.

12:05
13:35
14:35
15:15
15:45
16:00

午餐（lunch）
现况分析 - 两种现况图的应用方式
Analyzing Current Reality –Two Approaches to the
Current Reality Tree

相同机器. 更多利润.
赵文良
Same Machines. More Profit.
ML Chao
克服多重任务之低效率： Concerto 企业项目管理软件之
叶保山
应用 Overcoming the Inefficiency of Multi-tasking :
Paul Yeh
Concerto Enterprise Project Management Software.
休息（break）
新书发表：持续改善 - TOC生产管理指南
Book presentation: Ever Improve - A Guide to
Managing Production the TOC Way
座谈会: TOC - 过去，现在，未来
Panel discussion:
TOC - the past, now and into the future

下午议程
Afterno
on
session

与谈人引言 Remarks by Panelists

16:30

佛高伊莲娜
Jelena Fedurko

晋晶
Amy Jin

TOCPA/TOC Strategic Solutions
Profit Velocity Solutions
Realization Technologies

电子工业出版社
Publishing House of Electronics
Industry

主持人
中华高德拉特协会
Moderator:
Chinese Goldratt Alliance (CGA) /
包绿菲Lufei Bao
DataDevelop & ISCEA HK
苏超良Henry Soo

・TOC下的全面品牌管理
The Total Brand Management under TOC

吴垠 Jane Wu

・TOC于投资的应用
TOC Application for Investments

戴汉良 Henry Tai Jupiter Capital Ltd.

・TOC与Lean整合应用
The Integrated Applications of TOC and Lean

赵智平 J.P. Chao

中华高德拉特协会
Chinese Goldratt Alliance

・应用教练模式在TOC的推动
Using Coaching Mode in Promoting TOC

林丽铃 Lillian Lin

中华高德拉特协会
Chinese Goldratt Alliance

・TOC于服务业的经验分享
TOC Experience Sharing in Service Industry

杨小平
Xiaoping Yang

茶道生活 ChaDao life

西安集群视觉传媒/西安行者国际旅行社

Cluster Visual Media/Wootrip

与会者发言与提问 Comments & questions by the audience
晚间活动
Evening
activity

VI

18:00

结束（end）

19:00
~
21:00

欢迎茶会 Welcome Reception

大会议程 The Program
2014.11.15 东方宾馆 南国宴乐厅
时间 （Schedule）

标题 （Title）

讲者（Speaker）
注册 Registration

08:30
主持人：吴垠/金光

上午议程
Morning
session

Moderator：Jane Wu/Will Jin
欧建杭/鲁明
Jianhang Ou/
Ming Lu

茶道生活/高德拉特咨询机构
ChaDao life/Goldratt Consulting

09:00

雅马哈信息软件开发之CCPM应用经验
The Application Experience of YMSLX CCPM in the
Software Development

09:30

TOCLSS - 一种聚焦, 快速及简易的改善途径
陈旭球/陈耀荣
TOCLSS – A Focus, Speedy and Simple Improvement YK Chan
Approach
Sebastian Chan

六式码学会
Six Sigma Institute

10:00

TOC拉式补货在快销服饰业的导入
The Implementation of TOC Demand-pull
Replenishment in the Fashion Industry

快鱼连锁服饰公司
Fast Fish Co.

黄运金
Gordon Huang

雅马哈发动机信息系统公司
YAMAHA Motor Solution Co.

休息（break）

10:30
10:45

TOC在银行业信贷审批管理中的应用与思考
The TOC Application and Thinking on the Credit
Approval Management in The Banking Service

黄勇
Tom Huang

上海浦东发展银行
Shanghai Pudong Development
Bank

11:15

SDBR生产改善案例
SDBR Production Improvements Case Study

殷旨艺
Rex Yin

中华高德拉特协会
Chinese Goldratt Alliance (CGA)

11:45

聚焦于企业的核心问题
Focus on the core problem of a company

金光
Will Jin

高德拉特咨询机构
Goldratt Consulting

12:15

下午议程
Afterno
on
session

公司 (Company)

午餐（lunch）

13:40

TOC软件的应用与实施
TOC Software Application and Implementation

陈荣进/赖乐华/彭越
Louis Chan/Roger P2 Solutions
Lai/York Peng

14:10

TOC营运管理与持续改善之路
The Path of TOC Operational Management and
Ongoing Improvement

杨帆
Freeman Yang

中商教育信息咨询
ZS Consulting

14:40

增本(大连)家具工厂TOC导入实战案例
The TOC Implementation in Zengben Dalian
Furniture Factory

增本将臣/韩今香/李艳梅
Masumoto Masaomi/
Candy Han/Bblythe Li

增本（大连）木业有限公司
ZENGBEN(DALIAN)WOODEN
MANUFACTURE CO.

15:10

台湾工具机零组件企业TOC实施案例
陈淑芬/周冠州
The TOC Implementation in the Taiwan Manufacturer Susan Chen/
of Machine-tool Components
Jimmy Chou

15:40

中华高德拉特协会
Chinese Goldratt Alliance (CGA)

休息（break）

15:55

应用Gsim学习如何做好生产计划与控制
Learning to Make and Control Production Plans
Effectively with Gsim

16:35

CCPM教学 – 透过互动游戏体验关键链项目管理的精随
张盛鸿
CCPM Teaching - Learning the Principles of CCPM by
S. H. Chang
Interactive Games

明新科技大学
Minghsin University of Science &
Technology

17:15

TOC有效产出会计说服工具
The Persuading Tool of Delivering TOC Throughput
Accounting

中华高德拉特协会
Chinese Goldratt Alliance (CGA)

李荣贵
R. K. Li

许家禔
Jadis Hsu

17:45

感谢与祝福
Appreciation and Best wish

18:00

结束（end）

(台湾)交通大学
(Taiwan)National Chiao Tung
University

VII

2014 TOC 高峰会
15th International Conference of the TOC Practitioners Alliance - TOCPA

15 届 TOCPA 国际会议

笔记

VIII

Note

2014 TOC 高峰会
TOC 财务决策之道
TOC for Financial Decision Marking
Time

11/14/2014 9:20-10:20

Speaker 可汗欧德 Oded Cohen
TOCPA/TOC Strategic Solutions
摘

要

通过评估方法，可以了解目标的完成进度，让管理层评判所做决
策对进程的影响以及了解提升公司业绩采取行动是否有效。传统经营模
式大量使用成本会计做管理决策。
TOC 一直挑战成本会计，提供简单实际的经营评估方法，即有效
产出－投资和运营成本（T－I－OE）。
此演讲强调有效产出优于成本的意义以及重要性。通过实例，展
示运营和策略上应用 T－I－OE，以及如何结合管理系统的聚焦五步骤
支撑管理工作。
Abstract
Measurements are needed in order to judge the progress towards the
goal. Measurements are also needed in order to provide management
with the ability to judge the impact of their decisions and actions on the
performance of the business. Traditionally, Cost accounting has been
extensively used for managerial decision making.
TOC has been challenging the use of cost accounting and is offering
simple and practical operational measurements known as Throughput
– Investment and Operating Expenses (T-I-OE).
The presentation highlights significance and importance of
Throughput over cost. Examples are given to demonstrate the use of
T-I-OE for operational and strategic levels and the way they are used
in supporting management incorporating the five focusing steps in the
way they manage their system.

1

2014 TOC 高峰会
破解流动性之谜
The Breakthrough of Flow mystery
Time

11/14/2014 10:35-11:05

Speaker 吕明哲 Mingzhe Lu
东北财经大学/大连润启管理咨询
Dongbei University of Finance and
Economics/Runkey Consulting
摘

要

企业或组织的功能特征就是将输入转化输出，所以，其运行效率
可以用流动性来衡量。TOC 认为任何企业或组织的绩效都存在着巨大
的改善空间，即可以大幅改善企业或组织的流动性。
弄清系统的流动机理、了解经理人的行为决策特征，解读 TOC 方
案的逻辑路径，明辨常识与谬误，是大幅改善企业或组织流动性的关键
所在。

Abstract
A company or an organization aims to convert input into output,
during which the operation efficiency could be measured by Flow.
According to TOC, the performance in any company or organization
could be improved drastically through increasing flow.
The key to improve flow lies in understanding flow mechanism in a
system; reading how managers make decision; comprehending the
logic behind TOC solution; differentiating consensus and
misunderstanding.

2

2014 TOC 高峰会
TOC 在市场与销售方面的应用
TOC Applications in Marketing and Sales
Time

11/14/2014 11:05-11:35

Speaker 段云刚

Yungang Duan

中华高德拉特协会
Chinese Goldratt Alliance

摘

要



本课题根据 TOC 对营销及销售的基本定义及假设，推导和演绎销
售系统之运营流程及 B2C 下之黑手党提案方法论，从而建立规模
化销售之系统及营销新方法。



该法称为：拉式前置关系营销法，旨在交易前与潜在客户建立无
可替代的关系，赢得销售机会，并按 TOC 生产运营原理进行销售
流程设计及缓冲管理，实现像工厂一样的规模化销售。

Abstract



According to TOC on the definition and basic hypothesis of
marketing and sales, this topic deduces the methodology of
operation process of sales system and Mafia Offer of B2C.



This method is called Pull Lead-Relationship Marketing, which
aims to build an irreplaceable relationship with prospects before
transaction to close the deal, and design sales process and
buffer management according to TOC production and operation
to realize the scale of sell like factory production.

3

2014 TOC 高峰会
湖南南方饼业公司之 TOC 配销管理项目
The TOC Distribution Management Project
of the Southern Cake Industry Co., Hunan
Time

11/14/2014 11:35-12:05

Speaker 张学超/吴成标
Xuechao Zheng / Chengbiao Wu
湖南长沙南方饼业公司
Hunan Province South Cake Industry Co
摘
1.
2.
3.
4.
5.

要

公司及 TOC 配销项目简介
项目开始前的企业内训
TOC 配销的共识建立及目标的确定
TOC 配销项目计划实施的 15 个步骤
分享项目实施中的问题点和机会点

Abstract
1.
2.
3.
4.
5.

4

Company profile and TOC distribution project
Internal training before project
Consensus and goal defined for TOC distribution
15 steps of implementation from TOC distribution
Reflection on problems and opportunities from implementation

2014 TOC 高峰会
现况分析 - 两种现况图的应用方式
Analyzing Current Reality – Two Approaches
to the Current Reality Tree
Time

11/14/2014 13:35-14:35

Speaker 佛高伊莲娜 Jelena Fedurko
TOCPA/TOC Strategic Solutions
摘

要

思考程序（TP）是 TOC 中重要的一部分，让 TOC 从业人员能获
取和记录许多解决方案的理论和实践基础。TOC 通用解决方案并不适
合所有情形。如需开发新的策略解决方案，就必须彻底了解待解决的问
题。这时，现况分析变得至关重要。
透过现况图（CRT）的分析，可得知问题间的因果关系，了解核
心问题是如何引发其他各种问题，导致系统表现欠佳。
画 CRT 的方法有两种，此演讲着重讲述 TOC 社群甚少了解的另
外一种方法－三疑云图。此方法已被多次验证，能更好地构建 CRT，
尤其是在发现核心问题方面。
Abstract
The Thinking Processes (TP) are an important part of the TOC. They
provide the TOC practitioners with the ability to capture and record
the conceptual and practical base of any solution. There are
situations when the generic solutions of TOC are not applicable. If a
new strategic solution is needed to be developed – there is a need for
thorough understanding of the problem to be solved. This is when the
need for the Current Reality analysis is crucial.
The analysis is captured in the Current Reality Tree (CRT). Is
contains a structural cause and effect (C&E) connections explaining
how the core problem is linked to all the problems that cause the
system to perform in an unsatisfactory way.
There are two major ways to construct the CRT. The presentation
describes both approaches and focuses on one that is less know to
the TOC community - the three clouds approach. This approach has
been proven to bring better quality CRT especially in the area of
identifying the core problem.

5

2014 TOC 高峰会
相同机器，更多利润.
Same Machines, More Profit.
Time

11/14/2014 14:35-15:15

Speaker 赵文良

ML Chao

Profit Velocity Solutions 新加坡
摘

要

大多数制造商的工厂在运营中，有一半产能呈现闲置。全球范围
内，如此多的闲置产能产生的机会成本非常惊人。
我们试图改善产能闲置状况，寻求提升生产效率的方法，如精益，
6 西格玛和 TOC，以帮助降低制造商成本，制定更具竞争力的价格战
略，赢得更多订单。但工厂产能仍然只能达到一半。
我们归咎销售存在问题。我们借口说“市场约束，无足够需求。”
但这是真的吗？或是我们被错误信息误导？
我们真的无法摆脱“无利润”订单或“利润低得不能再低”的订单吗？
我们确信所有诸如此类订单确实无利可图？有没有可能这类“利润低得
无法再低”的订单事实上利润可观？---但这一隐藏的事实只是没在财报
上体现而已？有没有可能我们能够对这些“隐藏赢家”订单进行自信、精
准的价格调整，从而获得更多量？
Abstract
Most manufacturers operate with their plants half empty most of the
time. Worldwide, the opportunity costs of so much idle capacity are
staggering.
In our attempts to chip away at this, we pursue productivity
improvement methods such as LEAN, 6 Sigma, and TOC to help
reduce costs, become more price competitive, and win more orders.
But still our plant remains half full.
We blame the sales force. We make the excuse that “The market is
the constraint. There’s just not enough demand.” But is that true?
Or are we being misled by faulty information?
Are we failing to compete for “unprofitable” orders where the “margins
are just too low?” Are we certain that all such orders really are
unprofitable? What if some of these “below minimum margin”
orders are actually quite profitable?---but this just does not show up in
our accounting reports. What if we could confidently and precisely
trim prices on such “Hidden Winner” orders in return for more
volume?

6

2014 TOC 高峰会
克服多重任务之低效率： Concerto 企业项目管理软件之应用
Overcoming the Inefficiency of Multi-tasking :
Concerto Enterprise Project Management Software.
Time

11/14/2014 15:15-15:45

Speaker 叶保山 Paul Yeh
Realization Technologies
摘

要

关键链项目管理（CCPM）源自于高德拉特博士所倡导的制约理
论（TOC）。协奏曲（Concerto）软件系统则是这个理论在商务上的应
用。它已经让我们的企业用户实现了高达 40 亿美元的额外现金和利润。
一层一层的向上汇报或一层一层的下达指令的时代已不复以往。
在这个讲求分秒必争的时代里，效率主导了谁是赢家。协奏曲
（Concerto）是一个云端项目管理系统，可以有效的让多用户依优先
顺序完成任务。它提供一目了然的即时执行任务接口，让所有的参与人
员同步沟通。最高管理人员可即时作出决定，有时效性的下达指令和应
变措施。
Abstract
Derived from the late Dr. Eli Goldratt’s Theory of Constraints (TOC),
Critical Chain Project Management (CCPM) is the better way to run
projects. During the past 15 years, Realization has used its
Concerto software application to put CCPM into action with more
than 200 clients, bringing them in excess of US$4 billion in value.
Tracking project progress in real time has replaced the old-fashioned,
hierarchical management reporting system, which was plagued with
bureaucracy and delay. In a world that demands speed and
efficiency, Concerto ’ s enterprise project execution and task
prioritization engage all levels of management – everywhere in the
organization – with front-line people to check progress, make
decisions and get work done.

7

2014 TOC 高峰会
新书发表：持续改善 - TOC 生产管理指南
Book presentation: Ever Improve
- A Guide to Managing Production the TOC Way
晋晶 Amy Jin

可汗欧德

电子工业出版社

Oded Cohen

Publishing House of

TOCPA

Electronics Industry

TOC Strategic Solutions

21 世纪最受企业欢迎的管理体系 - TOC
TOC 专家的必读指南
本书包含 5 章。首先，第 1 章介绍
用于分析系统问题的可汗 U 形图，借此图
清楚界定当前面对的问题、未来的发展潜
力，以及引领改变的可行方式。
第 2 章是生产与营运的管理概述，定
义与 TOC 相关的知识和 TOC 特定的术
语，通过学习其中的基础概念和原理，建
立 TOC 应用于生产与运营管理的共同语
言。
第 3～5 章的内容从制造行业常见的两种生产形态（订单式与库
存式）开始，介绍 TOC 独特的可得性生产模式。阐述现实中的不良现
象，设立系统表现的目标，明确现况与目标的差距，界定绩效衡量方式，
设计具体的改善计划及风险管控方式，以及计划执行过程中工作人员的
行为模式。
本书有别于其他 TOC 相关的出版品，应被视为一本“工具书”，对
于 TOC 专业人士和使用 TOC 为日常管理方式的经理人，本书必然令
您眼睛一亮，豁然开朗。
作者简介
可汗欧德先生（Oded Cohen）在制约理论社群中享誉盛名，过去 40
年中，他一直致力于开发、传授和实施 TOC 方法论、解决方案以及实
施流程，并一直与高德拉特博士共事，足迹遍布全球。

8

2014 TOC 高峰会
Ever Improve
- A Guide to Managing Production the TOC Way

Introduction
The most popular management tool in 21st century - TOC
A must-read guide for TOC experts
This book includes 5 chapters. Chapter
1
introduces
a
problem-solving
U-shape that identifies the current
problem, the potential development
and viable approaches accordingly.
Chapter 2 is an overview on production
and operation, defining the basic TOC
knowledge and terminology, and
establishing the common language on
production and operation through
learning the concept and principle.
Chapter 3-5 introduces tow common models (MTO, MTS) in
manufacturing, and then the unique TOC MTA model. The chapters
illustrate the undesirable effects in reality, set the goal of system
performance, identify the gap between the reality and the goal, define
performance measures, and design detailed improvement plans and
risk control mechanics, as well as work behaviors.
The book differentiates itself from other TOC publications as a
“tool-book“, which should benefit TOC practitioners, experts and
mangers with an eye-opening and AHA experience.
About Author
In the past 40 years, Oded Cohen, the renowned icon in TOC
community, dedicates in developing, teaching and implementing TOC
methodologies, solutions and processes. He has been working with
Dr Eli Goldratt for decades all around the world.

9

2014 TOC 高峰会
座谈会: TOC - 过去，现在，未来
Panel discussion:
TOC - the past, now and into the future
Time 11/14/2014 16:30-18:00
主持人 Moderator
包绿菲 Lufei Bao
中华高德拉特协会 Chinese Goldratt Alliance
苏超良 Henry Soo
DataDevelop & ISCEA HK

TOC 下的全面品牌管理
The Total Brand Management under TOC
Speaker 吴垠 Jane Wu
茶道生活 ChaDao life
摘
1.
2.
3.
4.

要
审视“整合营销”的品牌概念
营”与“销”的互动共生
合一观念下的真正共赢
未完待续——要改变的，是观念

Abstract
1.
2.
3.
4.

10

The true win – win under the overall concept
The interaction and symbiosis of business and sales
The examination of the "integrated marketing" concept
To be continued - to be changed, is the concept

2014 TOC 高峰会

TOC 于投资的应用
TOC Application for investments
Speaker 戴汉良 Henry Tai
Jupiter Capital, Hong Kong
摘




要
可行愿景 - 高德拉特的经验
TOC 与投资 - 钟纳 与 亚力士罗哥
以一个词形容 TOC?

Abstract




Viable Vision – Eli’s experiment
TOC and investments – Jonah and Alex Rogo
TOC in one word?

TOC 与 Lean 整合应用
The Integrated Applications of TOC and Lean
Speaker 赵智平 J.P. Chao
中华高德拉特协会 Chinese Goldratt Alliance
摘
1.
2.
3.
4.
5.

要

精益五步骤

识别价值：决定性竞争优势（DCE）
识别价值流
畅流：流程时间、瓶颈流量与时间、产能、库存缓冲
拉动：DBR/SDBR、TOCR 拉动不用等
尽善尽美：缓冲管理，减少变异、减少缓冲

Abstract Five steps of LEAN implementation
1. Identify Value：Decisive Competitive Edge （DCE）
2. Identify Value Stream
3. Flow：Flow Time、Flow of Bottleneck and Time ,Capacity ,
Stock Buffer
4. Pull：DBR/SDBR、TOCR，Just pull don‘t wait
5. Perfect：Buffer management , Reduce Variation and Reduce
Buffer Size

11

2014 TOC 高峰会

应用教练模式在 TOC 的推动
Using Coaching Mode in Promoting TOC
Speaker 林丽铃 Lillian Lin
中华高德拉特协会 Chinese Goldratt Alliance
摘

要

组织推行 TOC 是一项思想改造的工程，这项工程需要落地为
管理机制，形成文化的转变，才能得到持续性的利益。
教练模式是以中正的立场，不带批判的态度，与对方建立支 持 与
高度的信任感，再以多角度和深入核心的对话，面质或挑战 一 个
人内在的思想信念或价值观，以达到当下立即转变的促进效 果。
因此，教练模式不是概化性的认定每个人都是一样的想法， 是 针
对性的了解人们是如何看待这件事情，理解他的思维、他的
担忧，促使人们察觉其惯性，从内在取得承诺与责任感，而得到
组织长期的改造效果。
Abstract
Organization for the TOC is a reconstruction project about
thought transformation, which must be done as the management
mechanism. Then the company will obtain the continuing
interest and benefit.
Coaching model bases on neutral position, without a critical
attitude, establish a high trust with the client. Coaching is the
dialogue with matrix view to deep the frame of mind, belief and
values from the client. Coaching will challenge a person in the
inner games to achieve the conversion in the present.
Coaching model, therefore, is not generalizing the everybody
have the same idea or mind. Coach will realize how people think
about his matter, thinking, concerns, and encourage people
detect his inertia. That will get the real promise, commitment
and responsibility to improve the organization getting the
long-term effect.

12

2014 TOC 高峰会

TOC 于服务业的经验分享
TOC Experience Sharing in Service Industry
Speaker 杨小平 Xiaoping Yang
西安集群视觉传媒/西安行者国际旅行社
Cluster Visual Media/Wootrip
摘

要

2012 年 10 月开始学习 TOC，2013 年 2 月全面在企业推行 TOC
管理，期间主要使用 SDBR、DBM 和 CCPM。
2009 年 11 月至 2012 年 12 月的 3 年期间，公司推行的主要管理
思想和工具是 BSC（平衡记分卡），主营业务是电信、联通的服务
外包。2012 年 10 月接触 TOC 之后，在 2014 年 2 月在公司全面
推广了 TOC，全面放弃 BSC……。
在 TOC 的实践过程中，也渐渐体会到，在服务行业对待每一个客
户和每一个订单的处理，CCPM 的管理思想更加有弹性，原因就
是供应商的变化和客户的需求变化速度远远高于其它行业，事先
设计的精细化流程使得客户的感知较差
服务行业面临的高不确定性完全适合 TOC 项目管理之方法。
Abstract
Our TOC journey started from Oct 2012, we implement TOC in
all functions from Feb 2013, mainly using SDBR、DBM and
CCPM。
BSC was applied as the main management tool from Nov
2009 to Dec 2012 in outsourcing service for telecom and unicom.
After Feb 2014, we shifted from BSC to TOC.
During implementation, I gradually learned CCPM is more
flexible when dealing each customer and order in service sector,
because the changes from suppliers and customers are more
dynamic than that in other industries, the preset process only
leads to bad experience.
TOC is also applicable to the service sector coupled with
uncertainties.

13

2014 TOC 高峰会
雅马哈信息软件开发之 CCPM 应用经验
The Application Experience of
YMSLX CCPM in the Software Development
Time

11/15/2014 09:00-09:30

Speaker 欧建杭/鲁明
Jianhang Ou / Ming Lu
雅马哈发动机信息系统公司
YAMAHA Motor Solution Co.
摘

要

只有 40 人，平均年龄在 25 岁上下的年轻的 IT 项目组，要在 6 个
月内投入 260 人月的工作量，开发交付一套 8 个模块的大型跨国集团
全球核心信息管理系统。其中高峰期的三个月，需要维持月均 60 多人
的规模。在这样负荷能力严重不平衡的情况下，他们怎么做到给客户的
达交呢？什么引发他们实施 CCPM 的？他们又有什么经验得失呢？
作为雅马哈发动机集团全球 IT 离岸开发中心及中国 IT 中心的雅
马哈信息（厦门）公司，将分享如何通过引进 CCPM 关键链项目管理，
用以应对 2013 年度某大型软件开发项目、并最终在保证交期、稳定质
量、保证预算、传承项目管理经验等方面都取得了显着效果的经验。(项
目达交率达到 100%，平均生产性提高 30%，平均加班时间降低 15%，
项目管理手法得到统一)。
Abstract
An IT team of 40 staff with average age of 25 needs to develop and
deliver a global base information system with 8 modules for a large
MNE within 6 months with only 260 man-month. 3 months are in peak
season when on average 60 men are needed per month. How to
deliver on time with limited capacity? Why CCPM is introduced?
What are the earnings?
As global IT offshore centre for YAMAHA Motor Group, Xiamen
Branch will share CCPM project experience: how to deliver on time
with stable quality within budget for a large software development
project in 2013. (DDP 100%, capacity released 30% more, avg. OT
15% less, unified project management mechanism).

14

2014 TOC 高峰会
TOCLSS - 一种聚焦, 快速及简易的改善途径
TOCLSS – A Focus, Speedy and Simple
Improvement Approach
Time

11/15/2014 09:30-10:00

Speaker 陈旭球/陈耀荣
YK Chan/Sebastian Chan
六式码学会 Six Sigma Institute
摘


要

中国在 TOC 知识分享、有资质的 TOC 从业人员以及 TOC 应用实
例方面，远落后于许多国家。



其主要原因是 TOC 推广力度不够，缺少 TOC 专家，而且众多失
败案例进一步阻碍了 TOC 在本地的发展。



使用全面的方法：TOCLSS，见效快、效果显著，可重新树立长
期使用 TOC 而获利的信心。



此演讲通过案例分析，讲解如何在各行业使用这种聚焦、快速且
简单的方法。

Abstract


The sharing of TOC knowledge, the number of qualified TOC
professionals and TOC application in China is far behind many
countries.



This is properly due to lack of TOC promotion and unavailability
of TOC experts couple with numerous failed cases that prevent
the TOC to grow further in this country.



The use of an integrated approach: TOCLSS which produces
rapid and dramatic results can regain the confidence of using
TOC for long term benefits.



This presentation cites a number of case studies on how to use
this focused, speedy and simple approach in various industries.

15

2014 TOC 高峰会
TOC 拉式补货在快销服饰业的导入
The Implementation of TOC Demand-pull
Replenishment in the Fashion Industry
Time

11/15/2014 10:00-10:30

Speaker 黄运金 Gordon Huang
快鱼连锁服饰公司
Fast Fish Co.
摘
1.
2.
3.
4.
5.
6.
7.
8.

要

快鱼公司现状介绍
快鱼服饰应用 TOC 的历程
供应链及服装产业现状之认知
流行服饰产业供应链现状及困境
拉式补货在数量上的管理应用
以『流』的管理在款式管理的应用
库存周转次数对于经营的意义
TOC 的不足及讨论

Abstract
1.
2.
3.
4.
5.
6.
7.
8.

16

Company profile and status quo
TOC application
Current reality of garment industry and its supply chain
Current reality and dilemma of fashion garment industry
Pull replenishment application on quantity
Flow for pattern management
Role of inventory turns
Cons of TOC for discussion

2014 TOC 高峰会
TOC 在银行业信贷审批管理中的应用与思考
The TOC Application and Thinking on the Credit
Approval Management in The Banking Service
Time

11/15/2014 10:45-11:15

Speaker 黄勇

Tom Huang

上海浦东发展银行
Shanghai Pudong Development Bank
摘

要

中国一家股份制商业银行的总行信贷审批部门从 2013 年 10 月份
开始采用 TOC 方法改造现有业务运作模式。结果发现，该部门在没有
增加人员的情况下，准时达交率由 60%左右提升至 94%，交货期缩短
30%，成效显著。但新的挑战也随之而来。如何在质量管理方面取得重
大进展，如何把部门效率的大幅提升转化为企业整体的竞争优势，需要
进一步借助 TOC 的思维才能真正实现。在本案例中向大家分享在银行
业信贷审批部门运用 TOC 实施改革的过程、成效、教训以及思考。
Abstract
The department of a joint-stock commercial bank in China had
adopted TOC method to modify present business operation mode.
According to analysis of the results, the rate of on-time job completion
had been enhanced from 60% to 94%, and the date of delivery was
shortened by 30%, which all approved significant efficiency. However,
new challenges come up: How to make great progress in the aspect
of quality management, How to transform the efficiency of a
department into the competition advantages of the whole company,
which would be realized in virtue of TOC concept. In this case, it
shares the process, efficiency, instruction and thinking
of TOC revolution in the credit approval department of bank industry.

17

2014 TOC 高峰会
SDBR 生产改善案例
SDBR Production Improvements Case Study
Time

11/15/2014 11:15-11:45

Speaker 殷旨艺 Rex Yin
中华高德拉特协会
Chinese Goldratt Alliance
摘

要

这份数据记录 TOC 生产改善方法与技巧，应用于一家国内知名的
上市国营汽车企业的子公司，南京东华传动轴有限公司（Nanjing
donghua driving shaft Co.,Ltd.）
（以下简称 NDS），同时，该案例也是
国内首家国营企业实施 TOC 改善的案例，该案例与以往较多的案例不
同的地方是实施企业的体制，是国营企业。这是社会主义国家特有的企
业体，尽管实施的环境有所不同，但在成本世界思维的推动下，所呈现
的不良现状也是与民营企业，外资企业大同小异。在使用 TOC 生产改
善方法与技巧以后，企业的管理能力和绩效同样得到大幅提升。

Abstract
The presentation shares the methodology and technics of TOC
production applied in the son company of a renowned listed company,
Nanjing donghua driving shaft Co.,Ltd. (abbr.NDS), the first
state-owned enterprise adopting TOC. Although SOE is of distinct
characteristics of socialism, the dilemma derived from cost world is
almost the same as that in private company. After implementation, the
management and performance are greatly improved.

18

2014 TOC 高峰会
聚焦于企业的核心问题
Focus on the Core Problem of a Company
Time

11/15/2014 11:45-12:15

Speaker 金光 Will Jin
高德拉特咨询机构
Goldratt Consulting
摘

要

1. 改变什么：管理层的关注度是企业最终的制约因素。许多企业管理
层会落入三个管理误区：将简单性强加于复杂性之上；将确定性强
加于不确定性之上;将和谐强加于冲突之上。
2. 改变成什么：决定如何挖尽系统的制约因素：聚焦于消除那些为带
来持久的业绩成长和稳定而产生的冲突；建立、充分利用和维持决
定性竞争优势，给客户带来价值
3. 如何导致改变：企业所有一切迁就以上的决定：移除所有的“阻碍管
理层关注度用于建立、充分利用和维持决定性竞争优势”的机制。
Abstract
1. What to change: Management attention is the ultimate constraint
of the system. A lot of companies’ management make 3
managerial mistakes: Imposing simplicity on complexity;
Imposing certainty on uncertainty; Imposing harmony on conflicts
2. What to change to: Decide how to exploit the system’s
constraint(s): Focus on the core conflict – bringing ongoing
Stability and Growth; Build, capitalize and sustain the decisive
competitive edge which can bring value to client.
3. How to cause the change: Subordinate everything else to the
above decision: Remove the mechanisms blocking management
attention from building, capitalizing and sustaining a competitive
edge.

19

2014 TOC 高峰会
TOC 软件的应用与实施
TOC Software Application and Implementation
Time

11/15/2014 13:40-14:10

Speaker 陈荣进/赖乐华/彭越
Louis Chan/Roger Lai /York Peng
P2 Solutions
摘

要

一个良好的 TOC 软件，是 TOC 咨询师在咨询项目上强而有力的
工具。本次将简单阐述 TOC 软件和它对咨询项目的帮助，以及实施过
程，并通过在生产及配销行业的案例进一步形象化了解。

Abstract

Well-designed TOC software is a powerful tool for TOC consultants
during implementation. This presentation illustrates the TOC
software and its benefits through the cases in production and
distribution.

20

2014 TOC 高峰会
TOC 营运管理与持续改善之路
The Path of TOC Operational Management
and Ongoing Improvement
Time

11/15/2014 14:10-14:40

Speaker 杨帆 Freeman Yang
中商教育信息咨询 ZS Consulting
摘

要

陕西晟泰机械制造有限公司是一家为行业客户提供金属板料塑性
成型专业生产企业，面对客户以订单和预测的下单方式，公司的管理能
力与服务水平持续承受相当大的压力。
经过一年多的持续改善行动，工厂生产力得到显著提升，准交率
DDP 从不足 50%提升至 90%以上，有效产出 T 比改善前增加 45%以
上，WIP 在制品库存下降超过 50%，生产周期 Lead-time 缩短一半以
上，原材料与重复性产品的可得性大幅提升，新产品开发周期缩短，客
户满意度随之改善。
实施 TOC 除了提升绩效之外，更重要的是公司上下建立了聚焦于改
善限制资源的共识，显现于部门间的互动方式。基于建立的新运作能力，
公司的市场策略从依靠单一大客户，过渡到发展多家客户。
本案例分享晟泰公司的 TOC 持续改善历程。
Abstract

Shanxi Shengtai Machinery Co.Ltd provides the sheet metal for
specified clients. The order and estimation pose great challenge to
the management system and service level.
After one year improvement, productivity increased, DDP up to 90%
from 50%, T 45% more, WIP 50%less, production LT halved, the
availability of raw material and repeat SKU improved significantly,
development LT was shortened, satisfaction rate increased.
Except for performance improvement, consensus is built among
functions to facilitate communication. With the new decisive
competitive edge, the company is able to develop more clients than
focusing on one. This case TOC story from Shengtai Machinery.
21

2014 TOC 高峰会
增本(大连)家具工厂 TOC 导入实战案例
The TOC Implementation
in Zengben Dalian Furniture Factory
Time 11/15/2014 14:40-15:10
Speaker 增本将臣/韩今香/李艳梅
Masumoto Masaomi/Candy Han/Bblythe Li
增本（大连）木业有限公司
ZENGBEN(DALIAN)WOODEN MANUFACTURE CO.
摘

要

增本（大连）木业有限公司始建于 1997 年，坐落在中国北方最开
放的美丽海滨城市大连，是一家小型日本独资家具制造企业。2010 年
之前以传统的木匠经营模式制造家具出口日本，由于当时库存积压过
大，产品生产周期过长，中国家具企业竞争激烈的环境下，无法满足日
本客户要求的快速交货、品质等一系列的问题，造成巨大亏损。2010
年总经理在家具展会巧合接触到 TOC 制约理论，并意志坚定引进公司，
期间经历许多纠结、矛盾的酸甜苦辣过程，如今我们想将这些片段与大
家共享，希望我们的经历能给在 TOC 领域奋斗中的同行有所帮助，也
希望大家在我们分享的同时提出宝贵的意见。

Abstract

Dalian Zenben Wooden, founded in 1997, is a small furniture
manufacturer, solely owned by Japanese. Before 2010, the excessive
inventory, long production lead time coupled by the fierce
competition prevented the company from responding the client’s
demand of quick delivery with right quality, etc , and bottom line
was also greatly affected. The presentation will go through the TOC
journey and share the stories during implementations.

22

2014 TOC 高峰会
台湾工具机零组件企业 TOC 实施案例
The TOC Implementation in the Taiwan Manufacturer
of Machine-tool Components
Time

11/15/2014 15:10-15:40

Speaker 陈淑芬/周冠州
Susan Chen/Jimmy Chou
中华高德拉特协会
Chinese Goldratt Alliance
摘

要

这家公司的发展理念和产品都非常传统，其组织架构以及功能都
不完整，我们在公司急需改变时切入。项目根据 Oded 的 8 个 injection，
引进了 TOC 解决方案。由于企业的组织架构以及功能都不健全，现在
已经进入第四年辅导，却只导入了 injection1~3，还有很长的路要走。

Abstract

The business is very traditional on the way of development and
product. They want to change desperately, so we start the project,
applying the TOC solution and Oded’s 8 injections. Due to
incomplete organization structure and function, we are in the 4th
year of implementation but only accomplishing injection 1~3 ,
there is still a long way to go.

23

2014 TOC 高峰会
应用 Gsim 学习如何做好生产计划与控制
Learning to Make and Control Production Plans
Effectively with Gsim
Time

11/15/2014 15:55-16:35

Speaker 李荣贵 R. K. Li
(台湾)交通大学
(Taiwan) Chiao Tung University
摘

要

Gsim(The Goldratt Simulator)是 Eli Schragenheim 在 1986 所发
展出来的，主要是用来学习 TOC 生产管理解决方案之用。此次介绍的
目的是让大家了解 Gsim 此模拟工具，并以此工具设计一学习案例，让
生产计划与执行人员，体会了解生产计划与执行做不好的主因，并验证
TOC SDBR 生产管理机制的有效性。

Abstract

Eli Schragenheim developed Gsim in 1986 for TOC production
learning. This presentation introduces what is Gsim, uses a case
study to expose the reason of poor scheduling and implementation
for operators, and validate the mechanism of TOC SDBR.

24

2014 TOC 高峰会
CCPM 教学 – 透过互动游戏体验关键链项目管理的精随
CCPM Teaching - Learning the Principles of CCPM
by Interactive Games
Time

11/15/2014 16:35-17:15

Speaker 张盛鸿 S. H. Chang
(台湾)明新科技大学
Minghsin University of Science & Technology
摘

要

本次發表的目的是說明如何透過遊戲設計來展現 CCPM 的理念，
讓學習者很容易看到傳統專案管理與 CCPM 的差異。遊戲是透過角色
扮演來進行，以加深學習者的參與感及對兩個方法的理解。

Abstract

The purpose of this presentation is to describe how
a CCPM simulation game be designed and how to simulate the
differences between the traditional project and CCPM in planning
and execution. This game through role play to enhance student
learning. It also allow students to develop a deep understanding of
the differences in how the two project management methods
operate.

25

2014 TOC 高峰会
TOC 有效产出会计说服工具
The Persuading Tool of Delivering
TOC Throughput Accounting
Time

11/15/2014 17:15-17:45

Speaker 许家禔 Jadis Hsu
中华高德拉特协会
Chinese Goldratt Alliance
摘

要

产品成本是成本世界里相当重要的信息，许多决策依据产品成本，
诸如报价，改善效益评估，产品贡献度等。然而透过分摊而来的产品成
本，背后有许多错误的假设，误导我们做出质量不佳的决策。
分享以 TOC 鸭子组装游戏说服客户的方法：游戏可以说明产品成
本中之工及费怎么和产品挂勾、决策为何被产品成本误导、瓶颈资源耗
用时间，及获得效益比值取代产品成本信息来协助决策。

Abstract
Product cost is a key component in the cost world. Many strategic
decisions are based on product cost, such as quotation, improving
efficiency assessment, product contributions…etc. However, costs
set by allocation are based on many false assumptions, which may
lead to bad strategic decisions.
The TOC duck game can be used to convince clients: it explains how
labor and operating expenses are connected to products, how
strategic decisions are misled by product cost, as well as using the
difference between the time consumed and efficiency gained from
Capacity Constraints Resource to replace strategic decisions from
product cost.

26