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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.

Operational performance reflects the company’s operating performance in terms of waste reduction, product quality improvement, and product delivery. This study examines the effect of resource flexibility and product complexity on operational performance moderated by employee competence in the Indonesian defense industry at PT. Pindad (Persero) Turen, Malang. 194 employees who work in the production function are sampled in this research. The data analysis model used is a structural equation model with a Partial Least Square approach using SmartPLS 3.0 software. The results show that resource flexibility has a positive and significant effect on operational performance, product complexity does not affect operational performance, and employee competence has a positive and significant effect on operational performance. The moderation test shows that employee competence strengthens the effect of resource flexibility on operational performance and employee competence does not weaken or strengthen the effect of product complexity on operational performance.