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- An algorithm of a costing system for electroplatingPublication . Pires, António; Ferreira, Fábio; Ávila, Paulo; Mota, AlziraBusinesses are increasingly competitive and rigorous and it is essential the existence of a strong, effective and realistic costing system. Decisions taken on the basis of the costing are very important, they can make the difference between success and failure of the organization. This paper explains the construction of an initial algorithm that aims to calculate the costs associated with electroplating of metal articles, in a specific company. This work can act as a possible guide for the construction of the costing system algorithms in this type of industry.
- Domain of applicability of Value Analysis approach in the pre-selection of resourcesPublication . Pires, António; Putnik, Goran; Ávila, PauloFor the project of an Agile/Virtual Enterprise (A/V E) the resources selection is a key factor. The output of the selection process should be prepared to guarantee quality, efficiency and cost-attractiveness, in order to ensure the agility and integrability of the A/V E. Despite the potential of Value Analysis (VA), none of the resources selection models found in the literature incorporates the VA integration. The main objective is to quantify the selection process performance with VA integrated into the pre-selection of resources in accordance with the developed model. The paper presents through the simulation results analysis, some of the benefits of VA application: greater applicability domain for candidate resources and number of tasks; and reduction of the selection time.