Resumo

VINAJERA, A; MARRERO, F  e  SARACHE, W. A. Procedure for calculating added value: application in the medium-voltage fuse industry. Ing. Investig. [online]. 2014, vol.34, n.1, pp.90-94. ISSN 0120-5609.  https://doi.org/10.15446/ing.investig.v34n1.42797.

ABSTRACT This paper presents a procedure to calculate the added value of a process, through a pull manufacturing approach. The procedure allows calculating the selling price, the added value for each operation and the capital required to purchase the raw material. Additionally, the procedure sets the added value of the product for each operation, analyzing its increase or decrease based on the difference between the raw material cost and the purchasing budget. Finally, the results of its application in a medium-voltage fuse industry in the Cuban Republic are shown.

Palavras-chave : Procedure; added value; push manufacturing system; processes.

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