ASPECTOS CONTABLES FINANCIEROS

During this work, several additional research opportunities were revealed. First and foremost, a detailed study of the use of knowledge and experiences from the production and development of similar products in low-volume industries to facilitate the product introduction process is necessary. In this regard, the next step of the research aims to understand

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the perspective of production personnel and product designers regarding the constituent content of gathered and exchanged knowledge and experiences from the production and development of prior similar products. In addition to the content of the information, effective and efficient ways to coordinate the gathering, sharing and use of the information could be a topic for further study.

Furthermore, the integration of different facilitators of the product introduction process in low-volume manufacturing industries into a framework or a guideline for implementation is very important for transferring the results of this research to practitioners.

Finally, because the empirical data in this research were gathered from a single company, a diversity of cases would be of interest for further research to both broaden the scope and validate the findings of the research. In this regard, replicating this study with additional low-volume manufacturing companies, preferably from other branches, would increase the quality and validity of this research.

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