Teoria das restrições e programação linear enquanto instrumentos de suporte a decisões de longo prazo

Abstract

The objective of this study is to investigate whether the principles of the Theory of Constraints, specifically the decision model developed by the Israeli physicist Eliyahu Goldratt, in conjunction with Linear Programming, in a scenario with multiple long-term demands and resources, can support long-term decision-making. A "quasi-experimental" design was employed within the scope of this study, involving the development of simulations using the Microsoft Excel "Solver" tool. The results obtained using parameters based on absorption costing, which considers the unit profit of products while taking into account the allocation of all production costs, whether fixed or variable, lead to the choice of producing the less profitable product when compared to results using parameters based on variable costing. Variable costing considers only variable expenses deducted from the price, allowing for the identification of more profitable products. In conclusion, this research suggests the potential integration of TOC with LP for long-term planning and confirms that using them can lead to na optimal mix for long-term application, based on variable costing.