Ans:-
Both theory of constraints and activity-based costing support same aspects of process improvement and improve profitability, but differ in many others respects. the theory of constraints emphasis the short run optimization of throughput contribution. In theory of constraint where analyses of activities and cost drivers are not conducted as they are in activity -based costing.
On the other hand, activity -based costing take a long-term perspective in which managers can alter capacity resources. Therefore, it is viewed as beneficial to produce accurate cost information by tying actual resources consumed to cost objects, such as products services, channels and customers.
In this situation I think activity-based costing might be preferable to the others because it allows analysis along with cost driver and cost pool which is better to take quick decision in an organization.