An integrated Theory-Of-Constraints

The objective of this research is to investigate the integration of Theory-Of-Constraints, analytic hierarchy process and linear programming so as to provide management with the capability of making outsourcing decision. This paper compares possible solution between standard cost accounting, standard Theory-Of-Constraints and an approach that combines Standard Theory-Of- Constraints - Analytic Hierarchy Process-Linear programming. Numerical results show that combined model is better than traditional model. This research is limited to the production process where there is no multiple constraints.