Benefit of putting activities as late as possible using CC/BM approach

Using Critical Chain/Buffer Management approach, schedules are constructed by putting activities as-late-as-possible by working backwards from the project deadline. I want to know why these put as late as possible? What's the benefit of it?

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Which page are you referring to in PMBoK which says activities are put as late as possible ?

I think they also offer free updates. - Marla Ahlgrimm