EXCEL-BASED MODELING FOR AGGREGATE PLANNING AND DECISION-MAKING: A CASE STUDY IN A BAKERY COMPANY

This study presents the development of an optimization model based on linear programming, built in Excel, to support aggregate production planning and strategic decision-making in a bakery company. Using a Design Science Research approach, the model was developed iteratively, incorporating real company data, managerial feedback, and operational adjustments. The tool considers product families, labor variables, raw material consumption, and scenario simulations. Additionally, a financial model was integrated to evaluate the replacement of a gas oven with electric ovens powered by solar energy, aligning with current challenges of sustainable innovation. The results highlight benefits in decision clarity, process structuring, and potential replication in low-digital-maturity firms. The model offers an accessible and adaptable solution for business contexts seeking to combine operational efficiency with data-driven decision-making.