液晶電視ODM廠商在產品的設計上都期望有競爭力與低成本兩大優勢，進而達到業績穩定的成長與利潤提高的目標，惟其具體之成功策略，仍待探索。本論文以限制理論應用於LCD TV 的產品，改善現有產品的設計成本與整體利潤提升。採用限制理論的思考流程，解析現有LCD TV產品設計架構的限制，透過:「要改變什麼?」與「要改變成什麼?」以及「如何改變?」等三個步驟的邏輯思維，搭配撥雲見日圖的關聯性探討，並帶領專案開發團隊，以客戶的出發點來思考，提升市場的競爭力，進行產品組合以整體改善提出新策略，滿足客戶需求並取得市場商機，提昇企業營收。本研究提出改變增加產品利潤的兩項策略方案。方案一 :控制模組與機構模組維持相同，光學模組與電源模組戰術以互助合作執行改變，不再以各模組的績效為考量。方案二：以客戶的低階系列產品執行架構變更。本研究以實例驗證研究方法成效，證明限制理論的思維方式可以為LCD TV產品設計管理者建立一個創新架構的思維，架構變更達到成本降低提高利潤的目標。

LCD TV ODMs are looking for both competitive and low-cost advantages in their product design to achieve steady growth and higher profits.
This thesis applies the theory of constraint (TOC) to LCD TV products and apply them to the project objectives of improving the currently design and overall profitability of existing products. The restriction theory thinking process approach is used to analyze the limitations of the existing LCD TV product design architecture by three steps: "What to Change? ，"What to Change to ?" and "How to Cause the change? This paper validates the effectiveness of the research method with practical examples.
This study proposes two strategic options for changing the product to increase profitability. Option 1: Keep the control module and mechanical module the same, and implement changes in the optical module and power module tactical in a mutually supportive manner, no longer based on the performance of each module. Option 2: Implement the change in structure with the customer's lower-end product range. This study validates the effectiveness of the research methodology with real-life examples, demonstrating that a restricted theory approach can create an innovative architecture for LCD TV product design managers, with the goal of reducing costs and increasing profits.

中文文獻
1.李榮貴、張盛鴻（2005）。TOC限制理論：從有「限」走向無限。台北市：中國生產力中心。
2.林瑞媛（2014）。「應用限制理論進行組織再造之研究-以A公司經銷商管理部門為例」。國立臺灣科技大學工業管理系碩士論文，臺北市。
3.邱雅惠（2016）。應用限制理論之思維程序執行。明新科技大學工業工程與管理系碩士在職專班碩士論文，新竹縣。
4.張凌虛、鄭曉蘭（譯）（2016），問題可以一次解決：跟著管理大師高德特拉的限制理論，學會解決所有工作難題的思考。臺北市：時報。（岸良裕司）
5.曾右松（2009）。商業智慧應用於庫存管理之個案研究-限制理論之運用。國立臺灣科技大學資訊管理系碩士論文，臺北市。
6.黃英杰（2012）。應用限制理論於改善組織效能之研究-以A公司資訊部門為例」。國立臺灣科技大學資訊管理系碩士論文，臺北市。
7.黃博彥（2016）。應用限制理論與同步工程於TFT-LCD產品開發之研究-以C公司為例。國立成功大學工程管理碩士在職專班碩士論文，臺南市。
8.齊若蘭（譯）（2021）。目標（35週年紀念版）：簡單有效的常識管理。臺北市：天下文化。(Goldratt, Eliyahu M./ Cox, Jeff/ Whitford, David (CON), 2012)
9.劉奎麟（2010）。應用限制理論於專案管理-以數位相機產品開發為例。國立臺灣科技大學工業管理系碩士論文，臺北市。
英文文獻
1.Bernardo, S. M., Anholon, R., Novaski, O., Silva, D., & Quelhas, O. L. G. (2017). Main causes that lead strategies to decline at execution phase: an analysis of Brazilian companies. International Journal of Productivity and Performance Management. Manag.66(3), 365-385.
2.Blackstone Jr., J.H., Cox III. J.F. (2004). APICS Dictionary. APICS, Alexandria, VA.
3.Bond, T. C. (1993). An investigation into the use of OPT production scheduling. Production Planning & Control, 4(4), 399.
4.Bone, T.C. (1993). An investigation into the use of Opt production scheduling production planning and Control.
5.Bylinski, G. (1983). An efficiency guru with a brown box.
6.Cox III,J,F.,Howe,W.G.,Boyd,L.H. (1997). Transfer pricing effects on locally measured organizations. Industrial Management 39(2), 20-29
7.de Jesus Pacheco, D. A., Junior, J. A. V. A., & de Matos, C. A. (2021). The constraints of theory: What is the impact of the Theory of Constraints on Operations Strategy? International Journal of Production Economics.
8.Diego Augusto de Jesus Pacheco, Jose Antonio Valle Antunes Junior, Celso Augusto de Matos. (2021). The constraints of theory :What is the impact of the Theory of Constraints on Operations Strategy?
9.Fox, R. E., & Goldratt, E. M. (1986).The race. New York: North River Press
10.Fry, T. D. (1992). Manufacturing performance and cost accounting. Production and Inventory Management Journal, 33(3),30.
11.Goldratt, E. M. (1980). Optimized production timetable: a revolutionary program for industry. In APICS 23rd Annual Conference Proceedings.
12.Goldratt, E.M.,Cox, J. (1984). The Goal. North River Press, Croton-on-Hudson, NY
13.Hayes, R. H., Pisano, G., Upton, D., & Wheelwright, S. (2004). Creating an edge through superior project management. Operations, Strategy, and Technology.
14.Ikeziri, L. M., Souza, F. B., Gupta, M. C., & de Camargo Fiorini, P. (2018). Theory of constraints: review and bibliometric analysis. International Journal of Production Research, 57(15-16), 5068-5102.
15.IW/MPI. (2003). Census of Manufactures: Executive Summary. Industry week/ manufacturing performance institute, Cleveland, OH, P.20
16.Naor, M., Bernardes, E. S., & Coman, A. (2013). Theory of constraints: is it a theory and a good one? International Journal of Production Research,51(2), 542-554.
17.Pacheco, D.A.J., Pergher, I., Antunes Junior, J.A.V., Roehe Vaccaro, G.L. (2019). Exploring the integration between lean and the theory of constraints in operations management. Int. J. Lean Six Sigma 10(3), 18-742.
18.Schragenheim, E., & Dettmer, H. W. (2000). Manufacturing at warp speed: Optimizing supply chain financial performance.
19.Schragenheim, E., & Ronen, B. (1991). Buffer-management: A diagnostic tool for production control. Production and Inventory Management Journal
20.Slack, N. (2000). The manufacturing advantage: achieving competitive manufacturing operations. 2nd Management Books, Cirencester.
21.Smith, D. (2000). The Measurement Nightmare: How the Theory of Constraints Can Resolve Conflicting Strategies, Policies and Measures. St. Lucie Press, Boca Raton, FL.
22.Spencer, M. S. (1994). Economic theory, cost accounting and theory of constraints: an examination of relationships and problems. The International Journal of Production Research, 32(2), 299-308.
23.Umble, M. M., & Srikanth, M. L. (1995). Synchronous manufacturing: Principles for world-class excellence. Spectrum Publishing Company, Wallingford, CT.
24.Watson K. J., John H. Blackstone, Stanley C. Cardiner. (2007). Journal of operations Management 25