This paper details the development of a simplified MRP through the equation of Leontief (linear algebra), and proposes its teaching in three parts a) data collection and recognition of the relationship between materials, b) a list of variables and mathematics explanation, c) obtaining results and verifying them by software. The academic exercise is about the flow of ingredients required to comply with a plan for food services and is intended to be a learning tool to facilitate the study of this method in the hospitality management courses.
Keywords –– MRP, Leontief equation, Linear Algebra, hospitality
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