3. Conclusion
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The many questions linked to the assessment of the cost of materials and processes in the price of a mechanical part have not been dealt with in these articles, given, on the one hand, the difficulty of taking into account the diversity of the situation in which production takes place and, on the other, the versatility of the market. Clearly, this is a decisive factor in the choices to be made, and there are perhaps as many solutions as there are situations.
As such, these articles aim to foster the necessary dialogue...
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