Abstract
This paper aims to present a proposal to improve this methodology for the analysis of heterogeneous capacities based on the profit margin per product. Which was structured in three moments: development of the proposal, deployment in a business context, and validation of the results through the application of a linear programming method. This proposal considers the five initial steps of the existing tools as a starting point, taking as a reference the normal time available for each homogeneous group and introducing modifications in the steps. The application of the methodology in the conditions of SMEs demonstrated its ability to generate results superior to those of traditional methods and similar to those obtained by specific linear programming techniques.
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