The extremely fast development of software tools in the last fewyears has open a completely new perspective for computing systems. Theemergence of commuting languages such as Perl and Java has made possiblethe development of on-line systems running as cross-platform programs.In this article we present an example of such systems: a commutingsystem for cost analysis. The system provides an analysis of the coststructure of a firm and can be accessed through the Internet as anon-line application. The aim of the application presented in this paperis to perform product pricing evaluation. The fuzzy system evaluates aninitial product pricing which is the result of a contribution marginentered by the user. After iterative cycles, the system reaches apricing decision; the latest decision is such that a contribution margincorrection is no longer necessary. At this point, the fuzzy systemreturns a pricing suggestion to the user. This answer is associated witha contribution margin value and with a rate of return forecast
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