限制理论（Theory of Constraints，TOC）是由以色列学者伊利雅胡·高德拉特所发展出来的一种全方面的管理哲学，主张一个复杂的系统隐含着简单化。即使在任何时间，一个复杂的系统可能是由成千上万人和一系列设备所组成。但是只有非常少的变量或许只有一个，称为限制，它会限制（或阻碍）此系统达到更高的目标。

TOC的思考进程可协助答复专注于改善时的主要问题：

有时，另外两个问题也会被列为思考进程：

TOC主张任何组织或企业成立之时必然有一目标，但同时也存在着许多限制阻碍组织或企业达成这个目标。因此为了达成其更高的绩效，就必须打破这些限制，做到持续的改进。

The theory of constraints (TOC) is a management paradigm that views any manageable system as being limited in achieving more of its goals by a very small number of constraints. There is always at least one constraint, and TOC uses a focusing process to identify the constraint and restructure the rest of the organization around it. TOC adopts the common idiom "a chain is no stronger than its weakest link." This means that processes, organizations, etc., are vulnerable because the weakest person or part can always damage or break them or at least adversely affect the outcome.