id	sid	tid	token	lemma	pos
ajpdis-8418	1	1	14	14	NUM
ajpdis-8418	1	2	journal	journal	NOUN
ajpdis-8418	1	3	of	of	ADP
ajpdis-8418	1	4	public	public	ADJ
ajpdis-8418	1	5	diplomacy	diplomacy	NOUN
ajpdis-8418	1	6	and	and	CCONJ
ajpdis-8418	1	7	international	international	ADJ
ajpdis-8418	1	8	studies	study	NOUN
ajpdis-8418	1	9	www	www	PROPN
ajpdis-8418	1	10	.	.	PROPN
ajpdis-8418	2	1	grnjournal.us	grnjournal.us	PROPN
ajpdis-8418	2	2	american	american	PROPN
ajpdis-8418	2	3	journal	journal	PROPN
ajpdis-8418	2	4	of	of	ADP
ajpdis-8418	2	5	public	public	ADJ
ajpdis-8418	2	6	diplomacy	diplomacy	NOUN
ajpdis-8418	2	7	and	and	CCONJ
ajpdis-8418	2	8	international	international	ADJ
ajpdis-8418	2	9	studies	study	NOUN
ajpdis-8418	2	10	volume	volume	VERB
ajpdis-8418	2	11	3	3	NUM
ajpdis-8418	2	12	,	,	PUNCT
ajpdis-8418	2	13	issue	issue	NOUN
ajpdis-8418	2	14	10	10	NUM
ajpdis-8418	2	15	,	,	PUNCT
ajpdis-8418	2	16	2025	2025	NUM
ajpdis-8418	2	17	issn	issn	X
ajpdis-8418	2	18	(	(	PUNCT
ajpdis-8418	2	19	e):2993	e):2993	PROPN
ajpdis-8418	2	20	-	-	PUNCT
ajpdis-8418	2	21	2157	2157	NUM
ajpdis-8418	2	22	improving	improve	VERB
ajpdis-8418	2	23	the	the	DET
ajpdis-8418	2	24	methodology	methodology	NOUN
ajpdis-8418	2	25	for	for	ADP
ajpdis-8418	2	26	accounting	account	VERB
ajpdis-8418	2	27	for	for	ADP
ajpdis-8418	2	28	indirect	indirect	ADJ
ajpdis-8418	2	29	costs	cost	NOUN
ajpdis-8418	2	30	in	in	ADP
ajpdis-8418	2	31	cotton	cotton	NOUN
ajpdis-8418	2	32	and	and	CCONJ
ajpdis-8418	2	33	textile	textile	NOUN
ajpdis-8418	2	34	clusters	cluster	NOUN
ajpdis-8418	2	35	and	and	CCONJ
ajpdis-8418	2	36	their	their	PRON
ajpdis-8418	2	37	distribution	distribution	NOUN
ajpdis-8418	2	38	between	between	ADP
ajpdis-8418	2	39	semifinished	semifinishe	VERB
ajpdis-8418	2	40	products	product	NOUN
ajpdis-8418	2	41	and	and	CCONJ
ajpdis-8418	2	42	final	final	ADJ
ajpdis-8418	2	43	finished	finished	ADJ
ajpdis-8418	2	44	products	product	NOUN
ajpdis-8418	2	45	khalikov	khalikov	VERB
ajpdis-8418	2	46	talibjon	talibjon	PROPN
ajpdis-8418	2	47	luptullaevich	luptullaevich	PROPN
ajpdis-8418	2	48	assistant	assistant	NOUN
ajpdis-8418	2	49	at	at	ADP
ajpdis-8418	2	50	the	the	DET
ajpdis-8418	2	51	department	department	NOUN
ajpdis-8418	2	52	of	of	ADP
ajpdis-8418	2	53	“	"	PUNCT
ajpdis-8418	2	54	accounting	account	VERB
ajpdis-8418	2	55	and	and	CCONJ
ajpdis-8418	2	56	auditing	auditing	NOUN
ajpdis-8418	2	57	in	in	ADP
ajpdis-8418	2	58	other	other	ADJ
ajpdis-8418	2	59	industries	industry	NOUN
ajpdis-8418	2	60	”	"	PUNCT
ajpdis-8418	2	61	,	,	PUNCT
ajpdis-8418	2	62	samarkand	samarkand	PROPN
ajpdis-8418	2	63	institute	institute	PROPN
ajpdis-8418	2	64	of	of	ADP
ajpdis-8418	2	65	economics	economic	NOUN
ajpdis-8418	2	66	and	and	CCONJ
ajpdis-8418	2	67	service	service	NOUN
ajpdis-8418	2	68	abstract	abstract	NOUN
ajpdis-8418	2	69	:	:	PUNCT
ajpdis-8418	2	70	the	the	DET
ajpdis-8418	2	71	article	article	NOUN
ajpdis-8418	2	72	discusses	discuss	VERB
ajpdis-8418	2	73	current	current	ADJ
ajpdis-8418	2	74	issues	issue	NOUN
ajpdis-8418	2	75	in	in	ADP
ajpdis-8418	2	76	the	the	DET
ajpdis-8418	2	77	methodology	methodology	NOUN
ajpdis-8418	2	78	of	of	ADP
ajpdis-8418	2	79	indirect	indirect	ADJ
ajpdis-8418	2	80	costs	cost	NOUN
ajpdis-8418	2	81	accounting	account	VERB
ajpdis-8418	2	82	in	in	ADP
ajpdis-8418	2	83	cotton	cotton	NOUN
ajpdis-8418	2	84	-	-	PUNCT
ajpdis-8418	2	85	textile	textile	NOUN
ajpdis-8418	2	86	clusters	cluster	NOUN
ajpdis-8418	2	87	.	.	PUNCT
ajpdis-8418	3	1	the	the	DET
ajpdis-8418	3	2	main	main	ADJ
ajpdis-8418	3	3	focus	focus	NOUN
ajpdis-8418	3	4	is	be	AUX
ajpdis-8418	3	5	on	on	ADP
ajpdis-8418	3	6	the	the	DET
ajpdis-8418	3	7	problem	problem	NOUN
ajpdis-8418	3	8	of	of	ADP
ajpdis-8418	3	9	their	their	PRON
ajpdis-8418	3	10	rational	rational	ADJ
ajpdis-8418	3	11	distribution	distribution	NOUN
ajpdis-8418	3	12	between	between	ADP
ajpdis-8418	3	13	semi	semi	ADJ
ajpdis-8418	3	14	-	-	ADJ
ajpdis-8418	3	15	finished	finished	ADJ
ajpdis-8418	3	16	products	product	NOUN
ajpdis-8418	3	17	(	(	PUNCT
ajpdis-8418	3	18	yarn	yarn	NOUN
ajpdis-8418	3	19	,	,	PUNCT
ajpdis-8418	3	20	raw	raw	ADJ
ajpdis-8418	3	21	fabric	fabric	NOUN
ajpdis-8418	3	22	)	)	PUNCT
ajpdis-8418	3	23	and	and	CCONJ
ajpdis-8418	3	24	finished	finished	ADJ
ajpdis-8418	3	25	products	product	NOUN
ajpdis-8418	3	26	.	.	PUNCT
ajpdis-8418	4	1	the	the	DET
ajpdis-8418	4	2	necessity	necessity	NOUN
ajpdis-8418	4	3	of	of	ADP
ajpdis-8418	4	4	transition	transition	NOUN
ajpdis-8418	4	5	to	to	ADP
ajpdis-8418	4	6	improved	improved	ADJ
ajpdis-8418	4	7	process	process	NOUN
ajpdis-8418	4	8	and	and	CCONJ
ajpdis-8418	4	9	multi	multi	ADJ
ajpdis-8418	4	10	-	-	ADJ
ajpdis-8418	4	11	factor	factor	NOUN
ajpdis-8418	4	12	cost	cost	NOUN
ajpdis-8418	4	13	allocation	allocation	NOUN
ajpdis-8418	4	14	methods	method	NOUN
ajpdis-8418	4	15	is	be	AUX
ajpdis-8418	4	16	substantiated	substantiate	VERB
ajpdis-8418	4	17	,	,	PUNCT
ajpdis-8418	4	18	taking	take	VERB
ajpdis-8418	4	19	into	into	ADP
ajpdis-8418	4	20	account	account	NOUN
ajpdis-8418	4	21	the	the	DET
ajpdis-8418	4	22	specific	specific	ADJ
ajpdis-8418	4	23	features	feature	NOUN
ajpdis-8418	4	24	of	of	ADP
ajpdis-8418	4	25	textile	textile	NOUN
ajpdis-8418	4	26	production	production	NOUN
ajpdis-8418	4	27	cycles	cycle	NOUN
ajpdis-8418	4	28	.	.	PUNCT
ajpdis-8418	5	1	proposals	proposal	NOUN
ajpdis-8418	5	2	are	be	AUX
ajpdis-8418	5	3	presented	present	VERB
ajpdis-8418	5	4	for	for	ADP
ajpdis-8418	5	5	the	the	DET
ajpdis-8418	5	6	implementation	implementation	NOUN
ajpdis-8418	5	7	of	of	ADP
ajpdis-8418	5	8	digital	digital	ADJ
ajpdis-8418	5	9	tools	tool	NOUN
ajpdis-8418	5	10	for	for	ADP
ajpdis-8418	5	11	accounting	accounting	NOUN
ajpdis-8418	5	12	and	and	CCONJ
ajpdis-8418	5	13	standardization	standardization	NOUN
ajpdis-8418	5	14	of	of	ADP
ajpdis-8418	5	15	distribution	distribution	NOUN
ajpdis-8418	5	16	bases	basis	NOUN
ajpdis-8418	5	17	.	.	PUNCT
ajpdis-8418	6	1	keywords	keyword	NOUN
ajpdis-8418	6	2	:	:	PUNCT
ajpdis-8418	6	3	cotton	cotton	NOUN
ajpdis-8418	6	4	and	and	CCONJ
ajpdis-8418	6	5	textile	textile	NOUN
ajpdis-8418	6	6	clusters	cluster	NOUN
ajpdis-8418	6	7	;	;	PUNCT
ajpdis-8418	6	8	indirect	indirect	ADJ
ajpdis-8418	6	9	costs	cost	NOUN
ajpdis-8418	6	10	;	;	PUNCT
ajpdis-8418	6	11	semi	semi	ADJ
ajpdis-8418	6	12	-	-	ADJ
ajpdis-8418	6	13	finished	finished	ADJ
ajpdis-8418	6	14	products	product	NOUN
ajpdis-8418	6	15	;	;	PUNCT
ajpdis-8418	6	16	production	production	NOUN
ajpdis-8418	6	17	costs	cost	NOUN
ajpdis-8418	6	18	;	;	PUNCT
ajpdis-8418	6	19	cost	cost	NOUN
ajpdis-8418	6	20	allocation	allocation	NOUN
ajpdis-8418	6	21	;	;	PUNCT
ajpdis-8418	6	22	process	process	NOUN
ajpdis-8418	6	23	accounting	accounting	NOUN
ajpdis-8418	6	24	;	;	PUNCT
ajpdis-8418	6	25	digitalization	digitalization	NOUN
ajpdis-8418	6	26	of	of	ADP
ajpdis-8418	6	27	accounting	accounting	NOUN
ajpdis-8418	6	28	;	;	PUNCT
ajpdis-8418	6	29	costing	cost	VERB
ajpdis-8418	6	30	methodology	methodology	NOUN
ajpdis-8418	6	31	.	.	PUNCT
ajpdis-8418	7	1	introduction	introduction	NOUN
ajpdis-8418	7	2	:	:	PUNCT
ajpdis-8418	7	3	the	the	DET
ajpdis-8418	7	4	development	development	NOUN
ajpdis-8418	7	5	of	of	ADP
ajpdis-8418	7	6	cotton	cotton	NOUN
ajpdis-8418	7	7	and	and	CCONJ
ajpdis-8418	7	8	textile	textile	NOUN
ajpdis-8418	7	9	clusters	cluster	NOUN
ajpdis-8418	7	10	in	in	ADP
ajpdis-8418	7	11	the	the	DET
ajpdis-8418	7	12	republic	republic	NOUN
ajpdis-8418	7	13	of	of	ADP
ajpdis-8418	7	14	uzbekistan	uzbekistan	PROPN
ajpdis-8418	7	15	contributes	contribute	VERB
ajpdis-8418	7	16	to	to	ADP
ajpdis-8418	7	17	the	the	DET
ajpdis-8418	7	18	deep	deep	ADJ
ajpdis-8418	7	19	processing	processing	NOUN
ajpdis-8418	7	20	of	of	ADP
ajpdis-8418	7	21	raw	raw	ADJ
ajpdis-8418	7	22	materials	material	NOUN
ajpdis-8418	7	23	within	within	ADP
ajpdis-8418	7	24	the	the	DET
ajpdis-8418	7	25	country	country	NOUN
ajpdis-8418	7	26	and	and	CCONJ
ajpdis-8418	7	27	the	the	DET
ajpdis-8418	7	28	increase	increase	NOUN
ajpdis-8418	7	29	of	of	ADP
ajpdis-8418	7	30	added	add	VERB
ajpdis-8418	7	31	value	value	NOUN
ajpdis-8418	7	32	.	.	PUNCT
ajpdis-8418	8	1	however	however	ADV
ajpdis-8418	8	2	,	,	PUNCT
ajpdis-8418	8	3	the	the	DET
ajpdis-8418	8	4	effectiveness	effectiveness	NOUN
ajpdis-8418	8	5	of	of	ADP
ajpdis-8418	8	6	management	management	NOUN
ajpdis-8418	8	7	in	in	ADP
ajpdis-8418	8	8	such	such	ADJ
ajpdis-8418	8	9	multi	multi	ADJ
ajpdis-8418	8	10	-	-	ADJ
ajpdis-8418	8	11	stage	stage	NOUN
ajpdis-8418	8	12	production	production	NOUN
ajpdis-8418	8	13	chains	chain	NOUN
ajpdis-8418	8	14	largely	largely	ADV
ajpdis-8418	8	15	depends	depend	VERB
ajpdis-8418	8	16	on	on	ADP
ajpdis-8418	8	17	the	the	DET
ajpdis-8418	8	18	accuracy	accuracy	NOUN
ajpdis-8418	8	19	of	of	ADP
ajpdis-8418	8	20	cost	cost	NOUN
ajpdis-8418	8	21	allocation	allocation	NOUN
ajpdis-8418	8	22	,	,	PUNCT
ajpdis-8418	8	23	especially	especially	ADV
ajpdis-8418	8	24	indirect	indirect	ADJ
ajpdis-8418	8	25	costs	cost	NOUN
ajpdis-8418	8	26	that	that	PRON
ajpdis-8418	8	27	are	be	AUX
ajpdis-8418	8	28	generated	generate	VERB
ajpdis-8418	8	29	at	at	ADP
ajpdis-8418	8	30	various	various	ADJ
ajpdis-8418	8	31	levels	level	NOUN
ajpdis-8418	8	32	and	and	CCONJ
ajpdis-8418	8	33	are	be	AUX
ajpdis-8418	8	34	not	not	PART
ajpdis-8418	8	35	directly	directly	ADV
ajpdis-8418	8	36	related	relate	VERB
ajpdis-8418	8	37	to	to	ADP
ajpdis-8418	8	38	specific	specific	ADJ
ajpdis-8418	8	39	products	product	NOUN
ajpdis-8418	8	40	.	.	PUNCT
ajpdis-8418	9	1	traditional	traditional	ADJ
ajpdis-8418	9	2	approaches	approach	NOUN
ajpdis-8418	9	3	based	base	VERB
ajpdis-8418	9	4	on	on	ADP
ajpdis-8418	9	5	a	a	DET
ajpdis-8418	9	6	single	single	ADJ
ajpdis-8418	9	7	distribution	distribution	NOUN
ajpdis-8418	9	8	base	base	NOUN
ajpdis-8418	9	9	(	(	PUNCT
ajpdis-8418	9	10	e.g.	e.g.	ADV
ajpdis-8418	9	11	,	,	PUNCT
ajpdis-8418	9	12	production	production	NOUN
ajpdis-8418	9	13	volume	volume	NOUN
ajpdis-8418	9	14	)	)	PUNCT
ajpdis-8418	9	15	are	be	AUX
ajpdis-8418	9	16	becoming	become	VERB
ajpdis-8418	9	17	less	less	ADV
ajpdis-8418	9	18	relevant	relevant	ADJ
ajpdis-8418	9	19	in	in	ADP
ajpdis-8418	9	20	the	the	DET
ajpdis-8418	9	21	face	face	NOUN
ajpdis-8418	9	22	of	of	ADP
ajpdis-8418	9	23	increasing	increase	VERB
ajpdis-8418	9	24	technological	technological	ADJ
ajpdis-8418	9	25	complexity	complexity	NOUN
ajpdis-8418	9	26	and	and	CCONJ
ajpdis-8418	9	27	digitalization	digitalization	NOUN
ajpdis-8418	9	28	of	of	ADP
ajpdis-8418	9	29	processes	process	NOUN
ajpdis-8418	9	30	.	.	PUNCT
ajpdis-8418	10	1	this	this	PRON
ajpdis-8418	10	2	is	be	AUX
ajpdis-8418	10	3	particularly	particularly	ADV
ajpdis-8418	10	4	problematic	problematic	ADJ
ajpdis-8418	10	5	in	in	ADP
ajpdis-8418	10	6	the	the	DET
ajpdis-8418	10	7	distribution	distribution	NOUN
ajpdis-8418	10	8	of	of	ADP
ajpdis-8418	10	9	indirect	indirect	ADJ
ajpdis-8418	10	10	costs	cost	NOUN
ajpdis-8418	10	11	between	between	ADP
ajpdis-8418	10	12	semifinished	semifinishe	VERB
ajpdis-8418	10	13	and	and	CCONJ
ajpdis-8418	10	14	finished	finished	ADJ
ajpdis-8418	10	15	products	product	NOUN
ajpdis-8418	10	16	,	,	PUNCT
ajpdis-8418	10	17	where	where	SCONJ
ajpdis-8418	10	18	misinformation	misinformation	NOUN
ajpdis-8418	10	19	can	can	AUX
ajpdis-8418	10	20	lead	lead	VERB
ajpdis-8418	10	21	to	to	ADP
ajpdis-8418	10	22	incorrect	incorrect	ADJ
ajpdis-8418	10	23	management	management	NOUN
ajpdis-8418	10	24	decisions	decision	NOUN
ajpdis-8418	10	25	and	and	CCONJ
ajpdis-8418	10	26	loss	loss	NOUN
ajpdis-8418	10	27	of	of	ADP
ajpdis-8418	10	28	profitability	profitability	NOUN
ajpdis-8418	10	29	.	.	PUNCT
ajpdis-8418	11	1	the	the	DET
ajpdis-8418	11	2	purpose	purpose	NOUN
ajpdis-8418	11	3	of	of	ADP
ajpdis-8418	11	4	the	the	DET
ajpdis-8418	11	5	study	study	NOUN
ajpdis-8418	11	6	.	.	PUNCT
ajpdis-8418	12	1	to	to	PART
ajpdis-8418	12	2	develop	develop	VERB
ajpdis-8418	12	3	theoretically	theoretically	ADV
ajpdis-8418	12	4	substantiated	substantiated	ADJ
ajpdis-8418	12	5	and	and	CCONJ
ajpdis-8418	12	6	practically	practically	ADV
ajpdis-8418	12	7	applicable	applicable	ADJ
ajpdis-8418	12	8	recommendations	recommendation	NOUN
ajpdis-8418	12	9	for	for	ADP
ajpdis-8418	12	10	improving	improve	VERB
ajpdis-8418	12	11	the	the	DET
ajpdis-8418	12	12	methodology	methodology	NOUN
ajpdis-8418	12	13	of	of	ADP
ajpdis-8418	12	14	accounting	accounting	NOUN
ajpdis-8418	12	15	and	and	CCONJ
ajpdis-8418	12	16	distribution	distribution	NOUN
ajpdis-8418	12	17	of	of	ADP
ajpdis-8418	12	18	indirect	indirect	ADJ
ajpdis-8418	12	19	costs	cost	NOUN
ajpdis-8418	12	20	within	within	ADP
ajpdis-8418	12	21	cotton	cotton	NOUN
ajpdis-8418	12	22	and	and	CCONJ
ajpdis-8418	12	23	textile	textile	NOUN
ajpdis-8418	12	24	clusters	cluster	NOUN
ajpdis-8418	12	25	,	,	PUNCT
ajpdis-8418	12	26	taking	take	VERB
ajpdis-8418	12	27	into	into	ADP
ajpdis-8418	12	28	account	account	NOUN
ajpdis-8418	12	29	technological	technological	ADJ
ajpdis-8418	12	30	and	and	CCONJ
ajpdis-8418	12	31	organizational	organizational	ADJ
ajpdis-8418	12	32	specifics	specific	NOUN
ajpdis-8418	12	33	.	.	PUNCT
ajpdis-8418	13	1	research	research	NOUN
ajpdis-8418	13	2	objectives	objective	NOUN
ajpdis-8418	13	3	:	:	PUNCT
ajpdis-8418	13	4	➢	➢	NOUN
ajpdis-8418	13	5	to	to	PART
ajpdis-8418	13	6	analyze	analyze	VERB
ajpdis-8418	13	7	the	the	DET
ajpdis-8418	13	8	current	current	ADJ
ajpdis-8418	13	9	practice	practice	NOUN
ajpdis-8418	13	10	of	of	ADP
ajpdis-8418	13	11	accounting	accounting	NOUN
ajpdis-8418	13	12	and	and	CCONJ
ajpdis-8418	13	13	distribution	distribution	NOUN
ajpdis-8418	13	14	of	of	ADP
ajpdis-8418	13	15	indirect	indirect	ADJ
ajpdis-8418	13	16	costs	cost	NOUN
ajpdis-8418	13	17	in	in	ADP
ajpdis-8418	13	18	textile	textile	NOUN
ajpdis-8418	13	19	clusters	cluster	NOUN
ajpdis-8418	13	20	;	;	PUNCT
ajpdis-8418	13	21	➢	➢	VERB
ajpdis-8418	13	22	to	to	PART
ajpdis-8418	13	23	identify	identify	VERB
ajpdis-8418	13	24	the	the	DET
ajpdis-8418	13	25	key	key	ADJ
ajpdis-8418	13	26	shortcomings	shortcoming	NOUN
ajpdis-8418	13	27	of	of	ADP
ajpdis-8418	13	28	the	the	DET
ajpdis-8418	13	29	current	current	ADJ
ajpdis-8418	13	30	methods	method	NOUN
ajpdis-8418	13	31	of	of	ADP
ajpdis-8418	13	32	distribution	distribution	NOUN
ajpdis-8418	13	33	to	to	ADP
ajpdis-8418	13	34	intermediate	intermediate	ADJ
ajpdis-8418	13	35	and	and	CCONJ
ajpdis-8418	13	36	final	final	ADJ
ajpdis-8418	13	37	products	product	NOUN
ajpdis-8418	13	38	;	;	PUNCT
ajpdis-8418	13	39	➢	➢	VERB
ajpdis-8418	13	40	to	to	PART
ajpdis-8418	13	41	study	study	VERB
ajpdis-8418	13	42	the	the	DET
ajpdis-8418	13	43	foreign	foreign	ADJ
ajpdis-8418	13	44	and	and	CCONJ
ajpdis-8418	13	45	industry	industry	NOUN
ajpdis-8418	13	46	experience	experience	NOUN
ajpdis-8418	13	47	of	of	ADP
ajpdis-8418	13	48	using	use	VERB
ajpdis-8418	13	49	alternative	alternative	ADJ
ajpdis-8418	13	50	methods	method	NOUN
ajpdis-8418	13	51	of	of	ADP
ajpdis-8418	13	52	calculation	calculation	NOUN
ajpdis-8418	13	53	(	(	PUNCT
ajpdis-8418	13	54	abc	abc	PROPN
ajpdis-8418	13	55	,	,	PUNCT
ajpdis-8418	13	56	process	process	NOUN
ajpdis-8418	13	57	method	method	NOUN
ajpdis-8418	13	58	,	,	PUNCT
ajpdis-8418	13	59	standard	standard	ADJ
ajpdis-8418	13	60	cost	cost	NOUN
ajpdis-8418	13	61	)	)	PUNCT
ajpdis-8418	13	62	;	;	PUNCT
ajpdis-8418	13	63	➢	➢	VERB
ajpdis-8418	13	64	to	to	PART
ajpdis-8418	13	65	develop	develop	VERB
ajpdis-8418	13	66	an	an	DET
ajpdis-8418	13	67	improved	improved	ADJ
ajpdis-8418	13	68	scheme	scheme	NOUN
ajpdis-8418	13	69	for	for	ADP
ajpdis-8418	13	70	the	the	DET
ajpdis-8418	13	71	distribution	distribution	NOUN
ajpdis-8418	13	72	of	of	ADP
ajpdis-8418	13	73	indirect	indirect	ADJ
ajpdis-8418	13	74	costs	cost	NOUN
ajpdis-8418	13	75	,	,	PUNCT
ajpdis-8418	13	76	taking	take	VERB
ajpdis-8418	13	77	into	into	ADP
ajpdis-8418	13	78	account	account	NOUN
ajpdis-8418	13	79	the	the	DET
ajpdis-8418	13	80	production	production	NOUN
ajpdis-8418	13	81	stages	stage	NOUN
ajpdis-8418	13	82	;	;	PUNCT
ajpdis-8418	13	83	15	15	NUM
ajpdis-8418	13	84	journal	journal	NOUN
ajpdis-8418	13	85	of	of	ADP
ajpdis-8418	13	86	public	public	ADJ
ajpdis-8418	13	87	diplomacy	diplomacy	NOUN
ajpdis-8418	13	88	and	and	CCONJ
ajpdis-8418	13	89	international	international	ADJ
ajpdis-8418	13	90	studies	study	NOUN
ajpdis-8418	13	91	www	www	PROPN
ajpdis-8418	13	92	.	.	PUNCT
ajpdis-8418	14	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	14	2	➢	➢	VERB
ajpdis-8418	14	3	to	to	PART
ajpdis-8418	14	4	propose	propose	VERB
ajpdis-8418	14	5	digital	digital	ADJ
ajpdis-8418	14	6	and	and	CCONJ
ajpdis-8418	14	7	analytical	analytical	ADJ
ajpdis-8418	14	8	tools	tool	NOUN
ajpdis-8418	14	9	for	for	ADP
ajpdis-8418	14	10	the	the	DET
ajpdis-8418	14	11	automation	automation	NOUN
ajpdis-8418	14	12	of	of	ADP
ajpdis-8418	14	13	cost	cost	NOUN
ajpdis-8418	14	14	distribution	distribution	NOUN
ajpdis-8418	14	15	;	;	PUNCT
ajpdis-8418	14	16	➢	➢	NOUN
ajpdis-8418	14	17	to	to	PART
ajpdis-8418	14	18	formulate	formulate	VERB
ajpdis-8418	14	19	practical	practical	ADJ
ajpdis-8418	14	20	recommendations	recommendation	NOUN
ajpdis-8418	14	21	for	for	ADP
ajpdis-8418	14	22	the	the	DET
ajpdis-8418	14	23	implementation	implementation	NOUN
ajpdis-8418	14	24	of	of	ADP
ajpdis-8418	14	25	a	a	DET
ajpdis-8418	14	26	new	new	ADJ
ajpdis-8418	14	27	accounting	accounting	NOUN
ajpdis-8418	14	28	methodology	methodology	NOUN
ajpdis-8418	14	29	and	and	CCONJ
ajpdis-8418	14	30	staff	staff	NOUN
ajpdis-8418	14	31	training	training	NOUN
ajpdis-8418	14	32	.	.	PUNCT
ajpdis-8418	15	1	the	the	DET
ajpdis-8418	15	2	object	object	NOUN
ajpdis-8418	15	3	of	of	ADP
ajpdis-8418	15	4	the	the	DET
ajpdis-8418	15	5	study	study	NOUN
ajpdis-8418	15	6	is	be	AUX
ajpdis-8418	15	7	cotton	cotton	NOUN
ajpdis-8418	15	8	-	-	PUNCT
ajpdis-8418	15	9	textile	textile	NOUN
ajpdis-8418	15	10	clusters	cluster	NOUN
ajpdis-8418	15	11	as	as	ADP
ajpdis-8418	15	12	a	a	DET
ajpdis-8418	15	13	production	production	NOUN
ajpdis-8418	15	14	and	and	CCONJ
ajpdis-8418	15	15	economic	economic	ADJ
ajpdis-8418	15	16	structure	structure	NOUN
ajpdis-8418	15	17	that	that	PRON
ajpdis-8418	15	18	unites	unite	VERB
ajpdis-8418	15	19	enterprises	enterprise	NOUN
ajpdis-8418	15	20	of	of	ADP
ajpdis-8418	15	21	the	the	DET
ajpdis-8418	15	22	full	full	ADJ
ajpdis-8418	15	23	cycle	cycle	NOUN
ajpdis-8418	15	24	:	:	PUNCT
ajpdis-8418	15	25	from	from	ADP
ajpdis-8418	15	26	primary	primary	ADJ
ajpdis-8418	15	27	processing	processing	NOUN
ajpdis-8418	15	28	of	of	ADP
ajpdis-8418	15	29	cotton	cotton	NOUN
ajpdis-8418	15	30	to	to	ADP
ajpdis-8418	15	31	the	the	DET
ajpdis-8418	15	32	production	production	NOUN
ajpdis-8418	15	33	of	of	ADP
ajpdis-8418	15	34	finished	finished	ADJ
ajpdis-8418	15	35	textile	textile	NOUN
ajpdis-8418	15	36	products	product	NOUN
ajpdis-8418	15	37	.	.	PUNCT
ajpdis-8418	16	1	the	the	DET
ajpdis-8418	16	2	subject	subject	NOUN
ajpdis-8418	16	3	of	of	ADP
ajpdis-8418	16	4	the	the	DET
ajpdis-8418	16	5	study	study	NOUN
ajpdis-8418	16	6	is	be	AUX
ajpdis-8418	16	7	the	the	DET
ajpdis-8418	16	8	methodology	methodology	NOUN
ajpdis-8418	16	9	of	of	ADP
ajpdis-8418	16	10	accounting	accounting	NOUN
ajpdis-8418	16	11	and	and	CCONJ
ajpdis-8418	16	12	distribution	distribution	NOUN
ajpdis-8418	16	13	of	of	ADP
ajpdis-8418	16	14	indirect	indirect	ADJ
ajpdis-8418	16	15	costs	cost	NOUN
ajpdis-8418	16	16	between	between	ADP
ajpdis-8418	16	17	semi	semi	ADJ
ajpdis-8418	16	18	-	-	ADJ
ajpdis-8418	16	19	finished	finished	ADJ
ajpdis-8418	16	20	products	product	NOUN
ajpdis-8418	16	21	and	and	CCONJ
ajpdis-8418	16	22	final	final	ADJ
ajpdis-8418	16	23	products	product	NOUN
ajpdis-8418	16	24	in	in	ADP
ajpdis-8418	16	25	the	the	DET
ajpdis-8418	16	26	conditions	condition	NOUN
ajpdis-8418	16	27	of	of	ADP
ajpdis-8418	16	28	textile	textile	NOUN
ajpdis-8418	16	29	production	production	NOUN
ajpdis-8418	16	30	.	.	PUNCT
ajpdis-8418	17	1	research	research	NOUN
ajpdis-8418	17	2	methods	method	NOUN
ajpdis-8418	17	3	.	.	PUNCT
ajpdis-8418	18	1	the	the	DET
ajpdis-8418	18	2	following	follow	VERB
ajpdis-8418	18	3	methods	method	NOUN
ajpdis-8418	18	4	were	be	AUX
ajpdis-8418	18	5	used	use	VERB
ajpdis-8418	18	6	in	in	ADP
ajpdis-8418	18	7	the	the	DET
ajpdis-8418	18	8	research	research	NOUN
ajpdis-8418	18	9	process	process	NOUN
ajpdis-8418	18	10	:	:	PUNCT
ajpdis-8418	18	11	➢	➢	X
ajpdis-8418	18	12	inductive	inductive	ADJ
ajpdis-8418	18	13	and	and	CCONJ
ajpdis-8418	18	14	deductive	deductive	ADJ
ajpdis-8418	18	15	methods	method	NOUN
ajpdis-8418	18	16	for	for	ADP
ajpdis-8418	18	17	a	a	DET
ajpdis-8418	18	18	logical	logical	ADJ
ajpdis-8418	18	19	transition	transition	NOUN
ajpdis-8418	18	20	from	from	ADP
ajpdis-8418	18	21	the	the	DET
ajpdis-8418	18	22	analysis	analysis	NOUN
ajpdis-8418	18	23	of	of	ADP
ajpdis-8418	18	24	individual	individual	ADJ
ajpdis-8418	18	25	observations	observation	NOUN
ajpdis-8418	18	26	(	(	PUNCT
ajpdis-8418	18	27	induction	induction	NOUN
ajpdis-8418	18	28	)	)	PUNCT
ajpdis-8418	18	29	to	to	ADP
ajpdis-8418	18	30	general	general	ADJ
ajpdis-8418	18	31	conclusions	conclusion	NOUN
ajpdis-8418	18	32	,	,	PUNCT
ajpdis-8418	18	33	and	and	CCONJ
ajpdis-8418	18	34	vice	vice	ADV
ajpdis-8418	18	35	versa	versa	NOUN
ajpdis-8418	18	36	to	to	PART
ajpdis-8418	18	37	test	test	VERB
ajpdis-8418	18	38	hypotheses	hypothesis	NOUN
ajpdis-8418	18	39	in	in	ADP
ajpdis-8418	18	40	accounting	accounting	NOUN
ajpdis-8418	18	41	methodology	methodology	NOUN
ajpdis-8418	18	42	;	;	PUNCT
ajpdis-8418	18	43	➢	➢	NOUN
ajpdis-8418	18	44	swot	swot	VERB
ajpdis-8418	18	45	analysis	analysis	NOUN
ajpdis-8418	18	46	of	of	ADP
ajpdis-8418	18	47	the	the	DET
ajpdis-8418	18	48	accounting	accounting	NOUN
ajpdis-8418	18	49	system	system	NOUN
ajpdis-8418	18	50	to	to	PART
ajpdis-8418	18	51	identify	identify	VERB
ajpdis-8418	18	52	the	the	DET
ajpdis-8418	18	53	strengths	strength	NOUN
ajpdis-8418	18	54	and	and	CCONJ
ajpdis-8418	18	55	weaknesses	weakness	NOUN
ajpdis-8418	18	56	of	of	ADP
ajpdis-8418	18	57	the	the	DET
ajpdis-8418	18	58	current	current	ADJ
ajpdis-8418	18	59	cost	cost	NOUN
ajpdis-8418	18	60	accounting	accounting	NOUN
ajpdis-8418	18	61	practices	practice	NOUN
ajpdis-8418	18	62	,	,	PUNCT
ajpdis-8418	18	63	opportunities	opportunity	NOUN
ajpdis-8418	18	64	and	and	CCONJ
ajpdis-8418	18	65	threats	threat	NOUN
ajpdis-8418	18	66	in	in	ADP
ajpdis-8418	18	67	terms	term	NOUN
ajpdis-8418	18	68	of	of	ADP
ajpdis-8418	18	69	digitalization	digitalization	NOUN
ajpdis-8418	18	70	and	and	CCONJ
ajpdis-8418	18	71	clustering	clustering	NOUN
ajpdis-8418	18	72	;	;	PUNCT
ajpdis-8418	18	73	➢	➢	X
ajpdis-8418	18	74	business	business	NOUN
ajpdis-8418	18	75	process	process	NOUN
ajpdis-8418	18	76	modeling	modeling	NOUN
ajpdis-8418	18	77	(	(	PUNCT
ajpdis-8418	18	78	bpm	bpm	NOUN
ajpdis-8418	18	79	)	)	PUNCT
ajpdis-8418	18	80	method	method	NOUN
ajpdis-8418	18	81	to	to	PART
ajpdis-8418	18	82	visualize	visualize	VERB
ajpdis-8418	18	83	and	and	CCONJ
ajpdis-8418	18	84	optimize	optimize	VERB
ajpdis-8418	18	85	cost	cost	NOUN
ajpdis-8418	18	86	accounting	accounting	NOUN
ajpdis-8418	18	87	in	in	ADP
ajpdis-8418	18	88	terms	term	NOUN
ajpdis-8418	18	89	of	of	ADP
ajpdis-8418	18	90	sections	section	NOUN
ajpdis-8418	18	91	,	,	PUNCT
ajpdis-8418	18	92	automation	automation	NOUN
ajpdis-8418	18	93	of	of	ADP
ajpdis-8418	18	94	accounting	accounting	NOUN
ajpdis-8418	18	95	cycles	cycle	NOUN
ajpdis-8418	18	96	using	use	VERB
ajpdis-8418	18	97	bpmn	bpmn	PROPN
ajpdis-8418	18	98	or	or	CCONJ
ajpdis-8418	18	99	aris	aris	PROPN
ajpdis-8418	18	100	;	;	PUNCT
ajpdis-8418	18	101	➢	➢	X
ajpdis-8418	18	102	functional	functional	ADJ
ajpdis-8418	18	103	cost	cost	NOUN
ajpdis-8418	18	104	analysis	analysis	NOUN
ajpdis-8418	18	105	(	(	PUNCT
ajpdis-8418	18	106	fca	fca	PROPN
ajpdis-8418	18	107	)	)	PUNCT
ajpdis-8418	18	108	to	to	PART
ajpdis-8418	18	109	determine	determine	VERB
ajpdis-8418	18	110	which	which	DET
ajpdis-8418	18	111	indirect	indirect	ADJ
ajpdis-8418	18	112	costs	cost	NOUN
ajpdis-8418	18	113	do	do	AUX
ajpdis-8418	18	114	not	not	PART
ajpdis-8418	18	115	add	add	VERB
ajpdis-8418	18	116	value	value	NOUN
ajpdis-8418	18	117	and	and	CCONJ
ajpdis-8418	18	118	can	can	AUX
ajpdis-8418	18	119	be	be	AUX
ajpdis-8418	18	120	optimized	optimize	VERB
ajpdis-8418	18	121	;	;	PUNCT
ajpdis-8418	18	122	➢	➢	VERB
ajpdis-8418	18	123	the	the	DET
ajpdis-8418	18	124	method	method	NOUN
ajpdis-8418	18	125	of	of	ADP
ajpdis-8418	18	126	expert	expert	ADJ
ajpdis-8418	18	127	assessments	assessment	NOUN
ajpdis-8418	18	128	to	to	PART
ajpdis-8418	18	129	obtain	obtain	VERB
ajpdis-8418	18	130	a	a	DET
ajpdis-8418	18	131	qualified	qualified	ADJ
ajpdis-8418	18	132	opinion	opinion	NOUN
ajpdis-8418	18	133	from	from	ADP
ajpdis-8418	18	134	scientists	scientist	NOUN
ajpdis-8418	18	135	,	,	PUNCT
ajpdis-8418	18	136	practicing	practice	VERB
ajpdis-8418	18	137	accountants	accountant	NOUN
ajpdis-8418	18	138	,	,	PUNCT
ajpdis-8418	18	139	and	and	CCONJ
ajpdis-8418	18	140	financial	financial	ADJ
ajpdis-8418	18	141	directors	director	NOUN
ajpdis-8418	18	142	on	on	ADP
ajpdis-8418	18	143	the	the	DET
ajpdis-8418	18	144	correctness	correctness	NOUN
ajpdis-8418	18	145	of	of	ADP
ajpdis-8418	18	146	accounting	accounting	NOUN
ajpdis-8418	18	147	approaches	approach	NOUN
ajpdis-8418	18	148	.	.	PUNCT
ajpdis-8418	19	1	analysis	analysis	NOUN
ajpdis-8418	19	2	and	and	CCONJ
ajpdis-8418	19	3	results	result	NOUN
ajpdis-8418	19	4	.	.	PUNCT
ajpdis-8418	20	1	the	the	DET
ajpdis-8418	20	2	study	study	NOUN
ajpdis-8418	20	3	used	use	VERB
ajpdis-8418	20	4	inductive	inductive	ADJ
ajpdis-8418	20	5	and	and	CCONJ
ajpdis-8418	20	6	deductive	deductive	ADJ
ajpdis-8418	20	7	methods	method	NOUN
ajpdis-8418	20	8	,	,	PUNCT
ajpdis-8418	20	9	which	which	PRON
ajpdis-8418	20	10	allowed	allow	VERB
ajpdis-8418	20	11	for	for	ADP
ajpdis-8418	20	12	a	a	DET
ajpdis-8418	20	13	logical	logical	ADJ
ajpdis-8418	20	14	transition	transition	NOUN
ajpdis-8418	20	15	from	from	ADP
ajpdis-8418	20	16	analyzing	analyze	VERB
ajpdis-8418	20	17	specific	specific	ADJ
ajpdis-8418	20	18	practical	practical	ADJ
ajpdis-8418	20	19	situations	situation	NOUN
ajpdis-8418	20	20	(	(	PUNCT
ajpdis-8418	20	21	individual	individual	ADJ
ajpdis-8418	20	22	observations	observation	NOUN
ajpdis-8418	20	23	)	)	PUNCT
ajpdis-8418	20	24	to	to	ADP
ajpdis-8418	20	25	formulating	formulate	VERB
ajpdis-8418	20	26	general	general	ADJ
ajpdis-8418	20	27	theoretical	theoretical	ADJ
ajpdis-8418	20	28	conclusions	conclusion	NOUN
ajpdis-8418	20	29	and	and	CCONJ
ajpdis-8418	20	30	,	,	PUNCT
ajpdis-8418	20	31	conversely	conversely	ADV
ajpdis-8418	20	32	,	,	PUNCT
ajpdis-8418	20	33	to	to	PART
ajpdis-8418	20	34	test	test	VERB
ajpdis-8418	20	35	the	the	DET
ajpdis-8418	20	36	developed	develop	VERB
ajpdis-8418	20	37	hypotheses	hypothesis	NOUN
ajpdis-8418	20	38	in	in	ADP
ajpdis-8418	20	39	practice	practice	NOUN
ajpdis-8418	20	40	.	.	PUNCT
ajpdis-8418	21	1	at	at	ADP
ajpdis-8418	21	2	the	the	DET
ajpdis-8418	21	3	first	first	ADJ
ajpdis-8418	21	4	stage	stage	NOUN
ajpdis-8418	21	5	,	,	PUNCT
ajpdis-8418	21	6	an	an	DET
ajpdis-8418	21	7	analysis	analysis	NOUN
ajpdis-8418	21	8	of	of	ADP
ajpdis-8418	21	9	indirect	indirect	ADJ
ajpdis-8418	21	10	cost	cost	NOUN
ajpdis-8418	21	11	accounting	accounting	NOUN
ajpdis-8418	21	12	was	be	AUX
ajpdis-8418	21	13	carried	carry	VERB
ajpdis-8418	21	14	out	out	ADP
ajpdis-8418	21	15	at	at	ADP
ajpdis-8418	21	16	individual	individual	ADJ
ajpdis-8418	21	17	enterprises	enterprise	NOUN
ajpdis-8418	21	18	in	in	ADP
ajpdis-8418	21	19	cotton	cotton	NOUN
ajpdis-8418	21	20	and	and	CCONJ
ajpdis-8418	21	21	textile	textile	NOUN
ajpdis-8418	21	22	clusters	cluster	NOUN
ajpdis-8418	21	23	.	.	PUNCT
ajpdis-8418	22	1	an	an	DET
ajpdis-8418	22	2	inductive	inductive	ADJ
ajpdis-8418	22	3	approach	approach	NOUN
ajpdis-8418	22	4	allowed	allow	VERB
ajpdis-8418	22	5	us	we	PRON
ajpdis-8418	22	6	to	to	PART
ajpdis-8418	22	7	identify	identify	VERB
ajpdis-8418	22	8	repetitions	repetition	NOUN
ajpdis-8418	22	9	and	and	CCONJ
ajpdis-8418	22	10	systemic	systemic	ADJ
ajpdis-8418	22	11	errors	error	NOUN
ajpdis-8418	22	12	,	,	PUNCT
ajpdis-8418	22	13	for	for	ADP
ajpdis-8418	22	14	example	example	NOUN
ajpdis-8418	22	15	:	:	PUNCT
ajpdis-8418	22	16	➢	➢	VERB
ajpdis-8418	22	17	use	use	NOUN
ajpdis-8418	22	18	of	of	ADP
ajpdis-8418	22	19	simplified	simplified	ADJ
ajpdis-8418	22	20	distribution	distribution	NOUN
ajpdis-8418	22	21	bases	basis	NOUN
ajpdis-8418	22	22	(	(	PUNCT
ajpdis-8418	22	23	direct	direct	ADJ
ajpdis-8418	22	24	costs	cost	NOUN
ajpdis-8418	22	25	,	,	PUNCT
ajpdis-8418	22	26	wages	wage	NOUN
ajpdis-8418	22	27	)	)	PUNCT
ajpdis-8418	22	28	;	;	PUNCT
ajpdis-8418	22	29	➢	➢	VERB
ajpdis-8418	22	30	insufficient	insufficient	ADJ
ajpdis-8418	22	31	detail	detail	NOUN
ajpdis-8418	22	32	of	of	ADP
ajpdis-8418	22	33	calculation	calculation	NOUN
ajpdis-8418	22	34	objects	object	NOUN
ajpdis-8418	22	35	;	;	PUNCT
ajpdis-8418	22	36	➢	➢	VERB
ajpdis-8418	22	37	mixing	mixing	NOUN
ajpdis-8418	22	38	of	of	ADP
ajpdis-8418	22	39	administrative	administrative	ADJ
ajpdis-8418	22	40	and	and	CCONJ
ajpdis-8418	22	41	production	production	NOUN
ajpdis-8418	22	42	costs	cost	NOUN
ajpdis-8418	22	43	.	.	PUNCT
ajpdis-8418	23	1	in	in	ADP
ajpdis-8418	23	2	the	the	DET
ajpdis-8418	23	3	second	second	ADJ
ajpdis-8418	23	4	stage	stage	NOUN
ajpdis-8418	23	5	,	,	PUNCT
ajpdis-8418	23	6	a	a	DET
ajpdis-8418	23	7	deductive	deductive	ADJ
ajpdis-8418	23	8	approach	approach	NOUN
ajpdis-8418	23	9	was	be	AUX
ajpdis-8418	23	10	applied	apply	VERB
ajpdis-8418	23	11	:	:	PUNCT
ajpdis-8418	23	12	based	base	VERB
ajpdis-8418	23	13	on	on	ADP
ajpdis-8418	23	14	the	the	DET
ajpdis-8418	23	15	identified	identify	VERB
ajpdis-8418	23	16	patterns	pattern	NOUN
ajpdis-8418	23	17	and	and	CCONJ
ajpdis-8418	23	18	preliminary	preliminary	ADJ
ajpdis-8418	23	19	hypotheses	hypothesis	NOUN
ajpdis-8418	23	20	,	,	PUNCT
ajpdis-8418	23	21	it	it	PRON
ajpdis-8418	23	22	was	be	AUX
ajpdis-8418	23	23	assumed	assume	VERB
ajpdis-8418	23	24	that	that	SCONJ
ajpdis-8418	23	25	such	such	ADJ
ajpdis-8418	23	26	shortcomings	shortcoming	NOUN
ajpdis-8418	23	27	were	be	AUX
ajpdis-8418	23	28	typical	typical	ADJ
ajpdis-8418	23	29	for	for	ADP
ajpdis-8418	23	30	most	most	ADJ
ajpdis-8418	23	31	enterprises	enterprise	NOUN
ajpdis-8418	23	32	in	in	ADP
ajpdis-8418	23	33	the	the	DET
ajpdis-8418	23	34	industry	industry	NOUN
ajpdis-8418	23	35	.	.	PUNCT
ajpdis-8418	24	1	these	these	DET
ajpdis-8418	24	2	hypotheses	hypothesis	NOUN
ajpdis-8418	24	3	were	be	AUX
ajpdis-8418	24	4	verified	verify	VERB
ajpdis-8418	24	5	through	through	ADP
ajpdis-8418	24	6	a	a	DET
ajpdis-8418	24	7	selective	selective	ADJ
ajpdis-8418	24	8	re	re	NOUN
ajpdis-8418	24	9	-	-	NOUN
ajpdis-8418	24	10	analysis	analysis	NOUN
ajpdis-8418	24	11	,	,	PUNCT
ajpdis-8418	24	12	including	include	VERB
ajpdis-8418	24	13	at	at	ADP
ajpdis-8418	24	14	enterprises	enterprise	NOUN
ajpdis-8418	24	15	with	with	ADP
ajpdis-8418	24	16	a	a	DET
ajpdis-8418	24	17	different	different	ADJ
ajpdis-8418	24	18	production	production	NOUN
ajpdis-8418	24	19	structure	structure	NOUN
ajpdis-8418	24	20	.	.	PUNCT
ajpdis-8418	25	1	as	as	ADP
ajpdis-8418	25	2	a	a	DET
ajpdis-8418	25	3	result	result	NOUN
ajpdis-8418	25	4	of	of	ADP
ajpdis-8418	25	5	the	the	DET
ajpdis-8418	25	6	conducted	conduct	VERB
ajpdis-8418	25	7	cycle	cycle	NOUN
ajpdis-8418	25	8	of	of	ADP
ajpdis-8418	25	9	induction	induction	NOUN
ajpdis-8418	25	10	and	and	CCONJ
ajpdis-8418	25	11	deduction	deduction	NOUN
ajpdis-8418	25	12	,	,	PUNCT
ajpdis-8418	25	13	the	the	DET
ajpdis-8418	25	14	following	follow	VERB
ajpdis-8418	25	15	generalized	generalized	ADJ
ajpdis-8418	25	16	conclusions	conclusion	NOUN
ajpdis-8418	25	17	were	be	AUX
ajpdis-8418	25	18	formulated	formulate	VERB
ajpdis-8418	25	19	:	:	PUNCT
ajpdis-8418	25	20	➢	➢	VERB
ajpdis-8418	25	21	the	the	DET
ajpdis-8418	25	22	absence	absence	NOUN
ajpdis-8418	25	23	of	of	ADP
ajpdis-8418	25	24	standard	standard	ADJ
ajpdis-8418	25	25	methodological	methodological	ADJ
ajpdis-8418	25	26	recommendations	recommendation	NOUN
ajpdis-8418	25	27	leads	lead	VERB
ajpdis-8418	25	28	to	to	ADP
ajpdis-8418	25	29	the	the	DET
ajpdis-8418	25	30	arbitrary	arbitrary	ADJ
ajpdis-8418	25	31	distribution	distribution	NOUN
ajpdis-8418	25	32	of	of	ADP
ajpdis-8418	25	33	indirect	indirect	ADJ
ajpdis-8418	25	34	costs	cost	NOUN
ajpdis-8418	25	35	;	;	PUNCT
ajpdis-8418	25	36	➢	➢	VERB
ajpdis-8418	25	37	the	the	DET
ajpdis-8418	25	38	use	use	NOUN
ajpdis-8418	25	39	of	of	ADP
ajpdis-8418	25	40	a	a	DET
ajpdis-8418	25	41	process	process	NOUN
ajpdis-8418	25	42	accounting	accounting	NOUN
ajpdis-8418	25	43	method	method	NOUN
ajpdis-8418	25	44	based	base	VERB
ajpdis-8418	25	45	on	on	ADP
ajpdis-8418	25	46	the	the	DET
ajpdis-8418	25	47	logic	logic	NOUN
ajpdis-8418	25	48	of	of	ADP
ajpdis-8418	25	49	conversion	conversion	NOUN
ajpdis-8418	25	50	production	production	NOUN
ajpdis-8418	25	51	contributes	contribute	VERB
ajpdis-8418	25	52	to	to	ADP
ajpdis-8418	25	53	a	a	DET
ajpdis-8418	25	54	more	more	ADV
ajpdis-8418	25	55	accurate	accurate	ADJ
ajpdis-8418	25	56	and	and	CCONJ
ajpdis-8418	25	57	objective	objective	ADJ
ajpdis-8418	25	58	formation	formation	NOUN
ajpdis-8418	25	59	of	of	ADP
ajpdis-8418	25	60	costs	cost	NOUN
ajpdis-8418	25	61	;	;	PUNCT
ajpdis-8418	25	62	➢	➢	VERB
ajpdis-8418	25	63	the	the	DET
ajpdis-8418	25	64	implementation	implementation	NOUN
ajpdis-8418	25	65	of	of	ADP
ajpdis-8418	25	66	digital	digital	ADJ
ajpdis-8418	25	67	accounting	accounting	NOUN
ajpdis-8418	25	68	models	model	NOUN
ajpdis-8418	25	69	(	(	PUNCT
ajpdis-8418	25	70	including	include	VERB
ajpdis-8418	25	71	those	those	PRON
ajpdis-8418	25	72	based	base	VERB
ajpdis-8418	25	73	on	on	ADP
ajpdis-8418	25	74	erp	erp	PROPN
ajpdis-8418	25	75	systems	systems	PROPN
ajpdis-8418	25	76	and	and	CCONJ
ajpdis-8418	25	77	bpmn	bpmn	PROPN
ajpdis-8418	25	78	)	)	PUNCT
ajpdis-8418	25	79	eliminates	eliminate	VERB
ajpdis-8418	25	80	the	the	DET
ajpdis-8418	25	81	subjective	subjective	ADJ
ajpdis-8418	25	82	factor	factor	NOUN
ajpdis-8418	25	83	and	and	CCONJ
ajpdis-8418	25	84	automates	automate	VERB
ajpdis-8418	25	85	the	the	DET
ajpdis-8418	25	86	distribution	distribution	NOUN
ajpdis-8418	25	87	of	of	ADP
ajpdis-8418	25	88	costs	cost	NOUN
ajpdis-8418	25	89	.	.	PUNCT
ajpdis-8418	26	1	16	16	NUM
ajpdis-8418	26	2	journal	journal	NOUN
ajpdis-8418	26	3	of	of	ADP
ajpdis-8418	26	4	public	public	ADJ
ajpdis-8418	26	5	diplomacy	diplomacy	NOUN
ajpdis-8418	26	6	and	and	CCONJ
ajpdis-8418	26	7	international	international	ADJ
ajpdis-8418	26	8	studies	study	NOUN
ajpdis-8418	26	9	www	www	PROPN
ajpdis-8418	26	10	.	.	PUNCT
ajpdis-8418	27	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	27	2	table	table	NOUN
ajpdis-8418	27	3	1	1	NUM
ajpdis-8418	27	4	.	.	NUM
ajpdis-8418	27	5	inductive	inductive	ADJ
ajpdis-8418	27	6	and	and	CCONJ
ajpdis-8418	27	7	deductive	deductive	ADJ
ajpdis-8418	27	8	methods	method	NOUN
ajpdis-8418	27	9	:	:	PUNCT
ajpdis-8418	27	10	logical	logical	ADJ
ajpdis-8418	27	11	transition	transition	NOUN
ajpdis-8418	27	12	from	from	ADP
ajpdis-8418	27	13	observations	observation	NOUN
ajpdis-8418	27	14	to	to	ADP
ajpdis-8418	27	15	conclusions	conclusion	NOUN
ajpdis-8418	27	16	stage	stage	NOUN
ajpdis-8418	27	17	content	content	NOUN
ajpdis-8418	27	18	application	application	NOUN
ajpdis-8418	27	19	in	in	ADP
ajpdis-8418	27	20	research	research	NOUN
ajpdis-8418	27	21	expected	expect	VERB
ajpdis-8418	27	22	result	result	NOUN
ajpdis-8418	27	23	induction	induction	NOUN
ajpdis-8418	27	24	collection	collection	NOUN
ajpdis-8418	27	25	and	and	CCONJ
ajpdis-8418	27	26	analysis	analysis	NOUN
ajpdis-8418	27	27	of	of	ADP
ajpdis-8418	27	28	practical	practical	ADJ
ajpdis-8418	27	29	cases	case	NOUN
ajpdis-8418	27	30	of	of	ADP
ajpdis-8418	27	31	cost	cost	NOUN
ajpdis-8418	27	32	accounting	accounting	NOUN
ajpdis-8418	27	33	in	in	ADP
ajpdis-8418	27	34	cluster	cluster	NOUN
ajpdis-8418	27	35	enterprises	enterprise	NOUN
ajpdis-8418	27	36	analysis	analysis	NOUN
ajpdis-8418	27	37	of	of	ADP
ajpdis-8418	27	38	real	real	ADJ
ajpdis-8418	27	39	business	business	NOUN
ajpdis-8418	27	40	transactions	transaction	NOUN
ajpdis-8418	27	41	and	and	CCONJ
ajpdis-8418	27	42	accounting	accounting	NOUN
ajpdis-8418	27	43	errors	error	NOUN
ajpdis-8418	27	44	identification	identification	NOUN
ajpdis-8418	27	45	of	of	ADP
ajpdis-8418	27	46	recurring	recur	VERB
ajpdis-8418	27	47	problems	problem	NOUN
ajpdis-8418	27	48	and	and	CCONJ
ajpdis-8418	27	49	patterns	pattern	VERB
ajpdis-8418	27	50	deduction	deduction	NOUN
ajpdis-8418	27	51	testing	testing	NOUN
ajpdis-8418	27	52	hypotheses	hypothesis	NOUN
ajpdis-8418	27	53	in	in	ADP
ajpdis-8418	27	54	other	other	ADJ
ajpdis-8418	27	55	cluster	cluster	NOUN
ajpdis-8418	27	56	enterprises	enterprise	NOUN
ajpdis-8418	27	57	application	application	NOUN
ajpdis-8418	27	58	of	of	ADP
ajpdis-8418	27	59	previously	previously	ADV
ajpdis-8418	27	60	identified	identify	VERB
ajpdis-8418	27	61	dependencies	dependency	NOUN
ajpdis-8418	27	62	to	to	ADP
ajpdis-8418	27	63	new	new	ADJ
ajpdis-8418	27	64	data	datum	NOUN
ajpdis-8418	27	65	confirmation	confirmation	NOUN
ajpdis-8418	27	66	of	of	ADP
ajpdis-8418	27	67	the	the	DET
ajpdis-8418	27	68	universality	universality	NOUN
ajpdis-8418	27	69	of	of	ADP
ajpdis-8418	27	70	the	the	DET
ajpdis-8418	27	71	proposed	propose	VERB
ajpdis-8418	27	72	methodology	methodology	NOUN
ajpdis-8418	27	73	generalization	generalization	NOUN
ajpdis-8418	27	74	formulating	formulate	VERB
ajpdis-8418	27	75	recommendations	recommendation	NOUN
ajpdis-8418	27	76	for	for	ADP
ajpdis-8418	27	77	cost	cost	NOUN
ajpdis-8418	27	78	allocation	allocation	NOUN
ajpdis-8418	27	79	development	development	NOUN
ajpdis-8418	27	80	of	of	ADP
ajpdis-8418	27	81	reasonable	reasonable	ADJ
ajpdis-8418	27	82	proposals	proposal	NOUN
ajpdis-8418	27	83	based	base	VERB
ajpdis-8418	27	84	on	on	ADP
ajpdis-8418	27	85	the	the	DET
ajpdis-8418	27	86	collected	collect	VERB
ajpdis-8418	27	87	data	datum	NOUN
ajpdis-8418	27	88	methodological	methodological	ADJ
ajpdis-8418	27	89	recommendations	recommendation	NOUN
ajpdis-8418	27	90	for	for	ADP
ajpdis-8418	27	91	modernizing	modernize	VERB
ajpdis-8418	27	92	accounting	accounting	NOUN
ajpdis-8418	27	93	thus	thus	ADV
ajpdis-8418	27	94	,	,	PUNCT
ajpdis-8418	27	95	the	the	DET
ajpdis-8418	27	96	use	use	NOUN
ajpdis-8418	27	97	of	of	ADP
ajpdis-8418	27	98	inductive	inductive	ADJ
ajpdis-8418	27	99	and	and	CCONJ
ajpdis-8418	27	100	deductive	deductive	ADJ
ajpdis-8418	27	101	methods	method	NOUN
ajpdis-8418	27	102	ensured	ensure	VERB
ajpdis-8418	27	103	the	the	DET
ajpdis-8418	27	104	theoretical	theoretical	ADJ
ajpdis-8418	27	105	validity	validity	NOUN
ajpdis-8418	27	106	and	and	CCONJ
ajpdis-8418	27	107	practical	practical	ADJ
ajpdis-8418	27	108	applicability	applicability	NOUN
ajpdis-8418	27	109	of	of	ADP
ajpdis-8418	27	110	the	the	DET
ajpdis-8418	27	111	conclusions	conclusion	NOUN
ajpdis-8418	27	112	made	make	VERB
ajpdis-8418	27	113	in	in	ADP
ajpdis-8418	27	114	this	this	DET
ajpdis-8418	27	115	study	study	NOUN
ajpdis-8418	27	116	.	.	PUNCT
ajpdis-8418	28	1	as	as	ADP
ajpdis-8418	28	2	part	part	NOUN
ajpdis-8418	28	3	of	of	ADP
ajpdis-8418	28	4	the	the	DET
ajpdis-8418	28	5	study	study	NOUN
ajpdis-8418	28	6	,	,	PUNCT
ajpdis-8418	28	7	a	a	DET
ajpdis-8418	28	8	swot	swot	NOUN
ajpdis-8418	28	9	analysis	analysis	NOUN
ajpdis-8418	28	10	of	of	ADP
ajpdis-8418	28	11	current	current	ADJ
ajpdis-8418	28	12	cost	cost	NOUN
ajpdis-8418	28	13	accounting	accounting	NOUN
ajpdis-8418	28	14	practices	practice	NOUN
ajpdis-8418	28	15	in	in	ADP
ajpdis-8418	28	16	cotton	cotton	NOUN
ajpdis-8418	28	17	and	and	CCONJ
ajpdis-8418	28	18	textile	textile	NOUN
ajpdis-8418	28	19	clusters	cluster	NOUN
ajpdis-8418	28	20	was	be	AUX
ajpdis-8418	28	21	conducted	conduct	VERB
ajpdis-8418	28	22	.	.	PUNCT
ajpdis-8418	29	1	the	the	DET
ajpdis-8418	29	2	swot	swot	PROPN
ajpdis-8418	29	3	methodology	methodology	NOUN
ajpdis-8418	29	4	allows	allow	VERB
ajpdis-8418	29	5	for	for	ADP
ajpdis-8418	29	6	a	a	DET
ajpdis-8418	29	7	comprehensive	comprehensive	ADJ
ajpdis-8418	29	8	assessment	assessment	NOUN
ajpdis-8418	29	9	of	of	ADP
ajpdis-8418	29	10	internal	internal	ADJ
ajpdis-8418	29	11	and	and	CCONJ
ajpdis-8418	29	12	external	external	ADJ
ajpdis-8418	29	13	factors	factor	NOUN
ajpdis-8418	29	14	affecting	affect	VERB
ajpdis-8418	29	15	accounting	accounting	NOUN
ajpdis-8418	29	16	efficiency	efficiency	NOUN
ajpdis-8418	29	17	,	,	PUNCT
ajpdis-8418	29	18	highlighting	highlight	VERB
ajpdis-8418	29	19	:	:	PUNCT
ajpdis-8418	29	20	➢	➢	NOUN
ajpdis-8418	29	21	strengths	strength	NOUN
ajpdis-8418	29	22	;	;	PUNCT
ajpdis-8418	29	23	➢	➢	VERB
ajpdis-8418	29	24	weaknesses	weakness	NOUN
ajpdis-8418	29	25	;	;	PUNCT
ajpdis-8418	29	26	➢	➢	VERB
ajpdis-8418	29	27	opportunities	opportunity	NOUN
ajpdis-8418	29	28	;	;	PUNCT
ajpdis-8418	29	29	➢	➢	VERB
ajpdis-8418	29	30	threats	threat	NOUN
ajpdis-8418	29	31	.	.	PUNCT
ajpdis-8418	30	1	strengths	strength	NOUN
ajpdis-8418	30	2	:	:	PUNCT
ajpdis-8418	30	3	the	the	DET
ajpdis-8418	30	4	presence	presence	NOUN
ajpdis-8418	30	5	of	of	ADP
ajpdis-8418	30	6	a	a	DET
ajpdis-8418	30	7	centralized	centralized	ADJ
ajpdis-8418	30	8	accounting	accounting	NOUN
ajpdis-8418	30	9	policy	policy	NOUN
ajpdis-8418	30	10	in	in	ADP
ajpdis-8418	30	11	a	a	DET
ajpdis-8418	30	12	number	number	NOUN
ajpdis-8418	30	13	of	of	ADP
ajpdis-8418	30	14	clusters	cluster	NOUN
ajpdis-8418	30	15	,	,	PUNCT
ajpdis-8418	30	16	especially	especially	ADV
ajpdis-8418	30	17	with	with	ADP
ajpdis-8418	30	18	the	the	DET
ajpdis-8418	30	19	participation	participation	NOUN
ajpdis-8418	30	20	of	of	ADP
ajpdis-8418	30	21	large	large	ADJ
ajpdis-8418	30	22	textile	textile	NOUN
ajpdis-8418	30	23	holdings	holding	NOUN
ajpdis-8418	30	24	.	.	PUNCT
ajpdis-8418	31	1	the	the	DET
ajpdis-8418	31	2	use	use	NOUN
ajpdis-8418	31	3	of	of	ADP
ajpdis-8418	31	4	erp	erp	PROPN
ajpdis-8418	31	5	systems	system	NOUN
ajpdis-8418	31	6	(	(	PUNCT
ajpdis-8418	31	7	such	such	ADJ
ajpdis-8418	31	8	as	as	ADP
ajpdis-8418	31	9	1c	1c	NOUN
ajpdis-8418	31	10	,	,	PUNCT
ajpdis-8418	31	11	sap	sap	PROPN
ajpdis-8418	31	12	business	business	PROPN
ajpdis-8418	31	13	one	one	NUM
ajpdis-8418	31	14	)	)	PUNCT
ajpdis-8418	31	15	for	for	ADP
ajpdis-8418	31	16	primary	primary	ADJ
ajpdis-8418	31	17	accounting	accounting	NOUN
ajpdis-8418	31	18	,	,	PUNCT
ajpdis-8418	31	19	warehouse	warehouse	NOUN
ajpdis-8418	31	20	,	,	PUNCT
ajpdis-8418	31	21	and	and	CCONJ
ajpdis-8418	31	22	production	production	NOUN
ajpdis-8418	31	23	document	document	NOUN
ajpdis-8418	31	24	management	management	NOUN
ajpdis-8418	31	25	.	.	PUNCT
ajpdis-8418	32	1	the	the	DET
ajpdis-8418	32	2	well	well	ADV
ajpdis-8418	32	3	-	-	PUNCT
ajpdis-8418	32	4	established	establish	VERB
ajpdis-8418	32	5	document	document	NOUN
ajpdis-8418	32	6	flow	flow	NOUN
ajpdis-8418	32	7	between	between	ADP
ajpdis-8418	32	8	the	the	DET
ajpdis-8418	32	9	cluster	cluster	NOUN
ajpdis-8418	32	10	's	's	PART
ajpdis-8418	32	11	links	link	NOUN
ajpdis-8418	32	12	,	,	PUNCT
ajpdis-8418	32	13	which	which	PRON
ajpdis-8418	32	14	allows	allow	VERB
ajpdis-8418	32	15	for	for	ADP
ajpdis-8418	32	16	tracking	track	VERB
ajpdis-8418	32	17	the	the	DET
ajpdis-8418	32	18	movement	movement	NOUN
ajpdis-8418	32	19	of	of	ADP
ajpdis-8418	32	20	raw	raw	ADJ
ajpdis-8418	32	21	materials	material	NOUN
ajpdis-8418	32	22	and	and	CCONJ
ajpdis-8418	32	23	semi	semi	ADJ
ajpdis-8418	32	24	-	-	ADJ
ajpdis-8418	32	25	finished	finished	ADJ
ajpdis-8418	32	26	products	product	NOUN
ajpdis-8418	32	27	.	.	PUNCT
ajpdis-8418	33	1	weaknesses	weakness	NOUN
ajpdis-8418	33	2	:	:	PUNCT
ajpdis-8418	33	3	insufficient	insufficient	ADJ
ajpdis-8418	33	4	detail	detail	NOUN
ajpdis-8418	33	5	of	of	ADP
ajpdis-8418	33	6	indirect	indirect	ADJ
ajpdis-8418	33	7	costs	cost	NOUN
ajpdis-8418	33	8	by	by	ADP
ajpdis-8418	33	9	process	process	NOUN
ajpdis-8418	33	10	—	—	PUNCT
ajpdis-8418	33	11	in	in	ADP
ajpdis-8418	33	12	most	most	ADJ
ajpdis-8418	33	13	cases	case	NOUN
ajpdis-8418	33	14	,	,	PUNCT
ajpdis-8418	33	15	they	they	PRON
ajpdis-8418	33	16	are	be	AUX
ajpdis-8418	33	17	distributed	distribute	VERB
ajpdis-8418	33	18	proportionally	proportionally	ADV
ajpdis-8418	33	19	to	to	ADP
ajpdis-8418	33	20	direct	direct	ADJ
ajpdis-8418	33	21	costs	cost	NOUN
ajpdis-8418	33	22	,	,	PUNCT
ajpdis-8418	33	23	which	which	PRON
ajpdis-8418	33	24	distorts	distort	VERB
ajpdis-8418	33	25	the	the	DET
ajpdis-8418	33	26	actual	actual	ADJ
ajpdis-8418	33	27	cost	cost	NOUN
ajpdis-8418	33	28	.	.	PUNCT
ajpdis-8418	34	1	low	low	ADJ
ajpdis-8418	34	2	level	level	NOUN
ajpdis-8418	34	3	of	of	ADP
ajpdis-8418	34	4	cost	cost	NOUN
ajpdis-8418	34	5	allocation	allocation	NOUN
ajpdis-8418	34	6	automation	automation	NOUN
ajpdis-8418	34	7	—	—	PUNCT
ajpdis-8418	34	8	calculations	calculation	NOUN
ajpdis-8418	34	9	are	be	AUX
ajpdis-8418	34	10	often	often	ADV
ajpdis-8418	34	11	performed	perform	VERB
ajpdis-8418	34	12	manually	manually	ADV
ajpdis-8418	34	13	or	or	CCONJ
ajpdis-8418	34	14	in	in	ADP
ajpdis-8418	34	15	excel	excel	NOUN
ajpdis-8418	34	16	.	.	PUNCT
ajpdis-8418	35	1	confusion	confusion	NOUN
ajpdis-8418	35	2	between	between	ADP
ajpdis-8418	35	3	"	"	PUNCT
ajpdis-8418	35	4	costs	cost	NOUN
ajpdis-8418	35	5	by	by	ADP
ajpdis-8418	35	6	function	function	NOUN
ajpdis-8418	35	7	"	"	PUNCT
ajpdis-8418	35	8	and	and	CCONJ
ajpdis-8418	35	9	"	"	PUNCT
ajpdis-8418	35	10	costs	cost	NOUN
ajpdis-8418	35	11	by	by	ADP
ajpdis-8418	35	12	object	object	NOUN
ajpdis-8418	35	13	,	,	PUNCT
ajpdis-8418	35	14	"	"	PUNCT
ajpdis-8418	35	15	which	which	PRON
ajpdis-8418	35	16	makes	make	VERB
ajpdis-8418	35	17	it	it	PRON
ajpdis-8418	35	18	difficult	difficult	ADJ
ajpdis-8418	35	19	to	to	PART
ajpdis-8418	35	20	analyze	analyze	VERB
ajpdis-8418	35	21	by	by	ADP
ajpdis-8418	35	22	center	center	NOUN
ajpdis-8418	35	23	of	of	ADP
ajpdis-8418	35	24	responsibility	responsibility	NOUN
ajpdis-8418	35	25	.	.	PUNCT
ajpdis-8418	36	1	opportunities	opportunity	NOUN
ajpdis-8418	36	2	:	:	PUNCT
ajpdis-8418	36	3	the	the	DET
ajpdis-8418	36	4	transition	transition	NOUN
ajpdis-8418	36	5	to	to	ADP
ajpdis-8418	36	6	the	the	DET
ajpdis-8418	36	7	process	process	NOUN
ajpdis-8418	36	8	-	-	PUNCT
ajpdis-8418	36	9	based	base	VERB
ajpdis-8418	36	10	accounting	accounting	NOUN
ajpdis-8418	36	11	method	method	NOUN
ajpdis-8418	36	12	(	(	PUNCT
ajpdis-8418	36	13	activity	activity	NOUN
ajpdis-8418	36	14	-	-	PUNCT
ajpdis-8418	36	15	based	base	VERB
ajpdis-8418	36	16	costing	costing	NOUN
ajpdis-8418	36	17	,	,	PUNCT
ajpdis-8418	36	18	process	process	NOUN
ajpdis-8418	36	19	costing	costing	NOUN
ajpdis-8418	36	20	)	)	PUNCT
ajpdis-8418	36	21	allows	allow	VERB
ajpdis-8418	36	22	for	for	ADP
ajpdis-8418	36	23	more	more	ADV
ajpdis-8418	36	24	accurate	accurate	ADJ
ajpdis-8418	36	25	tracking	tracking	NOUN
ajpdis-8418	36	26	of	of	ADP
ajpdis-8418	36	27	costs	cost	NOUN
ajpdis-8418	36	28	at	at	ADP
ajpdis-8418	36	29	each	each	DET
ajpdis-8418	36	30	stage	stage	NOUN
ajpdis-8418	36	31	of	of	ADP
ajpdis-8418	36	32	the	the	DET
ajpdis-8418	36	33	technological	technological	ADJ
ajpdis-8418	36	34	chain	chain	NOUN
ajpdis-8418	36	35	.	.	PUNCT
ajpdis-8418	37	1	the	the	DET
ajpdis-8418	37	2	digitalization	digitalization	NOUN
ajpdis-8418	37	3	of	of	ADP
ajpdis-8418	37	4	cost	cost	NOUN
ajpdis-8418	37	5	accounting	accounting	NOUN
ajpdis-8418	37	6	and	and	CCONJ
ajpdis-8418	37	7	the	the	DET
ajpdis-8418	37	8	implementation	implementation	NOUN
ajpdis-8418	37	9	of	of	ADP
ajpdis-8418	37	10	business	business	NOUN
ajpdis-8418	37	11	modeling	modeling	NOUN
ajpdis-8418	37	12	(	(	PUNCT
ajpdis-8418	37	13	bpmn	bpmn	NOUN
ajpdis-8418	37	14	)	)	PUNCT
ajpdis-8418	37	15	provide	provide	VERB
ajpdis-8418	37	16	end	end	NOUN
ajpdis-8418	37	17	-	-	PUNCT
ajpdis-8418	37	18	to	to	ADP
ajpdis-8418	37	19	-	-	PUNCT
ajpdis-8418	37	20	end	end	NOUN
ajpdis-8418	37	21	automation	automation	NOUN
ajpdis-8418	37	22	of	of	ADP
ajpdis-8418	37	23	accounting	accounting	NOUN
ajpdis-8418	37	24	and	and	CCONJ
ajpdis-8418	37	25	planning	planning	NOUN
ajpdis-8418	37	26	.	.	PUNCT
ajpdis-8418	38	1	the	the	DET
ajpdis-8418	38	2	increased	increase	VERB
ajpdis-8418	38	3	interest	interest	NOUN
ajpdis-8418	38	4	in	in	ADP
ajpdis-8418	38	5	financial	financial	ADJ
ajpdis-8418	38	6	transparency	transparency	NOUN
ajpdis-8418	38	7	from	from	ADP
ajpdis-8418	38	8	investors	investor	NOUN
ajpdis-8418	38	9	and	and	CCONJ
ajpdis-8418	38	10	government	government	NOUN
ajpdis-8418	38	11	agencies	agency	NOUN
ajpdis-8418	38	12	contributes	contribute	VERB
ajpdis-8418	38	13	to	to	ADP
ajpdis-8418	38	14	the	the	DET
ajpdis-8418	38	15	implementation	implementation	NOUN
ajpdis-8418	38	16	of	of	ADP
ajpdis-8418	38	17	more	more	ADV
ajpdis-8418	38	18	accurate	accurate	ADJ
ajpdis-8418	38	19	accounting	accounting	NOUN
ajpdis-8418	38	20	methods	method	NOUN
ajpdis-8418	38	21	.	.	PUNCT
ajpdis-8418	39	1	17	17	NUM
ajpdis-8418	39	2	journal	journal	NOUN
ajpdis-8418	39	3	of	of	ADP
ajpdis-8418	39	4	public	public	ADJ
ajpdis-8418	39	5	diplomacy	diplomacy	NOUN
ajpdis-8418	39	6	and	and	CCONJ
ajpdis-8418	39	7	international	international	ADJ
ajpdis-8418	39	8	studies	study	NOUN
ajpdis-8418	39	9	www	www	PROPN
ajpdis-8418	39	10	.	.	PUNCT
ajpdis-8418	40	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	40	2	threats	threat	NOUN
ajpdis-8418	40	3	:	:	PUNCT
ajpdis-8418	40	4	resistance	resistance	NOUN
ajpdis-8418	40	5	to	to	PART
ajpdis-8418	40	6	change	change	VERB
ajpdis-8418	40	7	from	from	ADP
ajpdis-8418	40	8	accounting	accounting	NOUN
ajpdis-8418	40	9	staff	staff	NOUN
ajpdis-8418	40	10	,	,	PUNCT
ajpdis-8418	40	11	especially	especially	ADV
ajpdis-8418	40	12	in	in	ADP
ajpdis-8418	40	13	regions	region	NOUN
ajpdis-8418	40	14	where	where	SCONJ
ajpdis-8418	40	15	a	a	DET
ajpdis-8418	40	16	traditional	traditional	ADJ
ajpdis-8418	40	17	approach	approach	NOUN
ajpdis-8418	40	18	prevails	prevail	VERB
ajpdis-8418	40	19	.	.	PUNCT
ajpdis-8418	41	1	a	a	DET
ajpdis-8418	41	2	lack	lack	NOUN
ajpdis-8418	41	3	of	of	ADP
ajpdis-8418	41	4	qualified	qualified	ADJ
ajpdis-8418	41	5	personnel	personnel	NOUN
ajpdis-8418	41	6	capable	capable	ADJ
ajpdis-8418	41	7	of	of	ADP
ajpdis-8418	41	8	implementing	implement	VERB
ajpdis-8418	41	9	and	and	CCONJ
ajpdis-8418	41	10	maintaining	maintain	VERB
ajpdis-8418	41	11	modern	modern	ADJ
ajpdis-8418	41	12	accounting	accounting	NOUN
ajpdis-8418	41	13	and	and	CCONJ
ajpdis-8418	41	14	automation	automation	NOUN
ajpdis-8418	41	15	methods	method	NOUN
ajpdis-8418	41	16	.	.	PUNCT
ajpdis-8418	42	1	the	the	DET
ajpdis-8418	42	2	absence	absence	NOUN
ajpdis-8418	42	3	of	of	ADP
ajpdis-8418	42	4	industry	industry	NOUN
ajpdis-8418	42	5	-	-	PUNCT
ajpdis-8418	42	6	specific	specific	ADJ
ajpdis-8418	42	7	standards	standard	NOUN
ajpdis-8418	42	8	for	for	ADP
ajpdis-8418	42	9	cost	cost	NOUN
ajpdis-8418	42	10	allocation	allocation	NOUN
ajpdis-8418	42	11	,	,	PUNCT
ajpdis-8418	42	12	which	which	PRON
ajpdis-8418	42	13	creates	create	VERB
ajpdis-8418	42	14	regulatory	regulatory	ADJ
ajpdis-8418	42	15	uncertainty	uncertainty	NOUN
ajpdis-8418	42	16	and	and	CCONJ
ajpdis-8418	42	17	hinders	hinder	VERB
ajpdis-8418	42	18	the	the	DET
ajpdis-8418	42	19	unification	unification	NOUN
ajpdis-8418	42	20	of	of	ADP
ajpdis-8418	42	21	accounting	accounting	NOUN
ajpdis-8418	42	22	.	.	PUNCT
ajpdis-8418	43	1	table	table	NOUN
ajpdis-8418	43	2	2	2	NUM
ajpdis-8418	43	3	.	.	PUNCT
ajpdis-8418	43	4	swot	swot	VERB
ajpdis-8418	43	5	analysis	analysis	NOUN
ajpdis-8418	43	6	of	of	ADP
ajpdis-8418	43	7	the	the	DET
ajpdis-8418	43	8	cost	cost	NOUN
ajpdis-8418	43	9	accounting	accounting	NOUN
ajpdis-8418	43	10	system	system	NOUN
ajpdis-8418	43	11	in	in	ADP
ajpdis-8418	43	12	the	the	DET
ajpdis-8418	43	13	cluster	cluster	NOUN
ajpdis-8418	43	14	category	category	NOUN
ajpdis-8418	43	15	factors	factor	VERB
ajpdis-8418	43	16	a	a	DET
ajpdis-8418	43	17	practical	practical	ADJ
ajpdis-8418	43	18	example	example	NOUN
ajpdis-8418	43	19	strengths	strength	NOUN
ajpdis-8418	43	20	(	(	PUNCT
ajpdis-8418	43	21	s	s	NOUN
ajpdis-8418	43	22	)	)	PUNCT
ajpdis-8418	43	23	centralization	centralization	NOUN
ajpdis-8418	43	24	of	of	ADP
ajpdis-8418	43	25	accounting	accounting	NOUN
ajpdis-8418	43	26	functions	function	NOUN
ajpdis-8418	43	27	,	,	PUNCT
ajpdis-8418	43	28	availability	availability	NOUN
ajpdis-8418	43	29	of	of	ADP
ajpdis-8418	43	30	1c	1c	NOUN
ajpdis-8418	43	31	/	/	SYM
ajpdis-8418	43	32	erp	erp	NOUN
ajpdis-8418	43	33	in	in	ADP
ajpdis-8418	43	34	many	many	ADJ
ajpdis-8418	43	35	enterprises	enterprise	NOUN
ajpdis-8418	43	36	,	,	PUNCT
ajpdis-8418	43	37	accounting	accounting	NOUN
ajpdis-8418	43	38	is	be	AUX
ajpdis-8418	43	39	automated	automate	VERB
ajpdis-8418	43	40	weaknesses	weakness	NOUN
ajpdis-8418	43	41	(	(	PUNCT
ajpdis-8418	43	42	w	w	NOUN
ajpdis-8418	43	43	)	)	PUNCT
ajpdis-8418	43	44	lack	lack	NOUN
ajpdis-8418	43	45	of	of	ADP
ajpdis-8418	43	46	a	a	DET
ajpdis-8418	43	47	methodology	methodology	NOUN
ajpdis-8418	43	48	for	for	ADP
ajpdis-8418	43	49	allocating	allocate	VERB
ajpdis-8418	43	50	costs	cost	NOUN
ajpdis-8418	43	51	by	by	ADP
ajpdis-8418	43	52	process	process	NOUN
ajpdis-8418	43	53	indirect	indirect	ADJ
ajpdis-8418	43	54	costs	cost	NOUN
ajpdis-8418	43	55	are	be	AUX
ajpdis-8418	43	56	divided	divide	VERB
ajpdis-8418	43	57	conditionally	conditionally	ADV
ajpdis-8418	43	58	,	,	PUNCT
ajpdis-8418	43	59	without	without	ADP
ajpdis-8418	43	60	taking	take	VERB
ajpdis-8418	43	61	into	into	ADP
ajpdis-8418	43	62	account	account	NOUN
ajpdis-8418	43	63	the	the	DET
ajpdis-8418	43	64	specifics	specific	NOUN
ajpdis-8418	43	65	opportunities	opportunity	NOUN
ajpdis-8418	43	66	(	(	PUNCT
ajpdis-8418	43	67	o	o	NOUN
ajpdis-8418	43	68	)	)	PUNCT
ajpdis-8418	43	69	development	development	NOUN
ajpdis-8418	43	70	of	of	ADP
ajpdis-8418	43	71	digitalization	digitalization	NOUN
ajpdis-8418	43	72	,	,	PUNCT
ajpdis-8418	43	73	interest	interest	NOUN
ajpdis-8418	43	74	in	in	ADP
ajpdis-8418	43	75	abc	abc	PROPN
ajpdis-8418	43	76	/	/	SYM
ajpdis-8418	43	77	process	process	NOUN
ajpdis-8418	43	78	approaches	approach	VERB
ajpdis-8418	43	79	the	the	DET
ajpdis-8418	43	80	willingness	willingness	NOUN
ajpdis-8418	43	81	of	of	ADP
ajpdis-8418	43	82	enterprises	enterprise	NOUN
ajpdis-8418	43	83	to	to	PART
ajpdis-8418	43	84	invest	invest	VERB
ajpdis-8418	43	85	in	in	ADP
ajpdis-8418	43	86	it	it	PRON
ajpdis-8418	43	87	solutions	solution	NOUN
ajpdis-8418	43	88	threats	threat	NOUN
ajpdis-8418	43	89	(	(	PUNCT
ajpdis-8418	43	90	t	t	NOUN
ajpdis-8418	43	91	)	)	PUNCT
ajpdis-8418	43	92	staff	staff	NOUN
ajpdis-8418	43	93	shortage	shortage	NOUN
ajpdis-8418	43	94	,	,	PUNCT
ajpdis-8418	43	95	resistance	resistance	NOUN
ajpdis-8418	43	96	to	to	PART
ajpdis-8418	43	97	change	change	VERB
ajpdis-8418	43	98	accountants	accountant	NOUN
ajpdis-8418	43	99	do	do	AUX
ajpdis-8418	43	100	not	not	PART
ajpdis-8418	43	101	possess	possess	VERB
ajpdis-8418	43	102	the	the	DET
ajpdis-8418	43	103	process	process	NOUN
ajpdis-8418	43	104	method	method	NOUN
ajpdis-8418	43	105	of	of	ADP
ajpdis-8418	43	106	accounting	account	VERB
ajpdis-8418	43	107	a	a	DET
ajpdis-8418	43	108	swot	swot	NOUN
ajpdis-8418	43	109	analysis	analysis	NOUN
ajpdis-8418	43	110	shows	show	VERB
ajpdis-8418	43	111	that	that	SCONJ
ajpdis-8418	43	112	the	the	DET
ajpdis-8418	43	113	cost	cost	NOUN
ajpdis-8418	43	114	accounting	accounting	NOUN
ajpdis-8418	43	115	system	system	NOUN
ajpdis-8418	43	116	in	in	ADP
ajpdis-8418	43	117	textile	textile	NOUN
ajpdis-8418	43	118	clusters	cluster	NOUN
ajpdis-8418	43	119	has	have	VERB
ajpdis-8418	43	120	high	high	ADJ
ajpdis-8418	43	121	potential	potential	NOUN
ajpdis-8418	43	122	for	for	ADP
ajpdis-8418	43	123	development	development	NOUN
ajpdis-8418	43	124	,	,	PUNCT
ajpdis-8418	43	125	but	but	CCONJ
ajpdis-8418	43	126	there	there	PRON
ajpdis-8418	43	127	are	be	VERB
ajpdis-8418	43	128	significant	significant	ADJ
ajpdis-8418	43	129	internal	internal	ADJ
ajpdis-8418	43	130	and	and	CCONJ
ajpdis-8418	43	131	external	external	ADJ
ajpdis-8418	43	132	limitations	limitation	NOUN
ajpdis-8418	43	133	.	.	PUNCT
ajpdis-8418	44	1	the	the	DET
ajpdis-8418	44	2	main	main	ADJ
ajpdis-8418	44	3	strategy	strategy	NOUN
ajpdis-8418	44	4	should	should	AUX
ajpdis-8418	44	5	be	be	AUX
ajpdis-8418	44	6	the	the	DET
ajpdis-8418	44	7	gradual	gradual	ADJ
ajpdis-8418	44	8	implementation	implementation	NOUN
ajpdis-8418	44	9	of	of	ADP
ajpdis-8418	44	10	a	a	DET
ajpdis-8418	44	11	process	process	NOUN
ajpdis-8418	44	12	-	-	PUNCT
ajpdis-8418	44	13	based	base	VERB
ajpdis-8418	44	14	accounting	accounting	NOUN
ajpdis-8418	44	15	method	method	NOUN
ajpdis-8418	44	16	,	,	PUNCT
ajpdis-8418	44	17	the	the	DET
ajpdis-8418	44	18	digitalization	digitalization	NOUN
ajpdis-8418	44	19	of	of	ADP
ajpdis-8418	44	20	accounting	accounting	NOUN
ajpdis-8418	44	21	procedures	procedure	NOUN
ajpdis-8418	44	22	,	,	PUNCT
ajpdis-8418	44	23	and	and	CCONJ
ajpdis-8418	44	24	the	the	DET
ajpdis-8418	44	25	training	training	NOUN
ajpdis-8418	44	26	of	of	ADP
ajpdis-8418	44	27	personnel	personnel	NOUN
ajpdis-8418	44	28	in	in	ADP
ajpdis-8418	44	29	new	new	ADJ
ajpdis-8418	44	30	approaches	approach	NOUN
ajpdis-8418	44	31	.	.	PUNCT
ajpdis-8418	45	1	industry	industry	NOUN
ajpdis-8418	45	2	-	-	PUNCT
ajpdis-8418	45	3	specific	specific	ADJ
ajpdis-8418	45	4	guidelines	guideline	NOUN
ajpdis-8418	45	5	are	be	AUX
ajpdis-8418	45	6	also	also	ADV
ajpdis-8418	45	7	needed	need	VERB
ajpdis-8418	45	8	to	to	PART
ajpdis-8418	45	9	overcome	overcome	VERB
ajpdis-8418	45	10	regulatory	regulatory	ADJ
ajpdis-8418	45	11	and	and	CCONJ
ajpdis-8418	45	12	practical	practical	ADJ
ajpdis-8418	45	13	barriers	barrier	NOUN
ajpdis-8418	45	14	.	.	PUNCT
ajpdis-8418	46	1	business	business	NOUN
ajpdis-8418	46	2	process	process	NOUN
ajpdis-8418	46	3	modeling	modeling	NOUN
ajpdis-8418	46	4	(	(	PUNCT
ajpdis-8418	46	5	bpm	bpm	NOUN
ajpdis-8418	46	6	)	)	PUNCT
ajpdis-8418	46	7	is	be	AUX
ajpdis-8418	46	8	used	use	VERB
ajpdis-8418	46	9	as	as	ADP
ajpdis-8418	46	10	a	a	DET
ajpdis-8418	46	11	tool	tool	NOUN
ajpdis-8418	46	12	for	for	ADP
ajpdis-8418	46	13	visualizing	visualize	VERB
ajpdis-8418	46	14	,	,	PUNCT
ajpdis-8418	46	15	analyzing	analyzing	NOUN
ajpdis-8418	46	16	,	,	PUNCT
ajpdis-8418	46	17	and	and	CCONJ
ajpdis-8418	46	18	optimizing	optimize	VERB
ajpdis-8418	46	19	production	production	NOUN
ajpdis-8418	46	20	and	and	CCONJ
ajpdis-8418	46	21	accounting	accounting	NOUN
ajpdis-8418	46	22	cycles	cycle	NOUN
ajpdis-8418	46	23	in	in	ADP
ajpdis-8418	46	24	cotton	cotton	NOUN
ajpdis-8418	46	25	and	and	CCONJ
ajpdis-8418	46	26	textile	textile	NOUN
ajpdis-8418	46	27	clusters	cluster	NOUN
ajpdis-8418	46	28	.	.	PUNCT
ajpdis-8418	47	1	in	in	ADP
ajpdis-8418	47	2	particular	particular	ADJ
ajpdis-8418	47	3	,	,	PUNCT
ajpdis-8418	47	4	this	this	DET
ajpdis-8418	47	5	method	method	NOUN
ajpdis-8418	47	6	allows	allow	VERB
ajpdis-8418	47	7	for	for	ADP
ajpdis-8418	47	8	a	a	DET
ajpdis-8418	47	9	clear	clear	ADJ
ajpdis-8418	47	10	representation	representation	NOUN
ajpdis-8418	47	11	of	of	ADP
ajpdis-8418	47	12	how	how	SCONJ
ajpdis-8418	47	13	costs	cost	NOUN
ajpdis-8418	47	14	are	be	AUX
ajpdis-8418	47	15	generated	generate	VERB
ajpdis-8418	47	16	and	and	CCONJ
ajpdis-8418	47	17	distributed	distribute	VERB
ajpdis-8418	47	18	across	across	ADP
ajpdis-8418	47	19	each	each	DET
ajpdis-8418	47	20	stage	stage	NOUN
ajpdis-8418	47	21	of	of	ADP
ajpdis-8418	47	22	the	the	DET
ajpdis-8418	47	23	production	production	NOUN
ajpdis-8418	47	24	chain	chain	NOUN
ajpdis-8418	47	25	,	,	PUNCT
ajpdis-8418	47	26	from	from	ADP
ajpdis-8418	47	27	raw	raw	ADJ
ajpdis-8418	47	28	materials	material	NOUN
ajpdis-8418	47	29	to	to	ADP
ajpdis-8418	47	30	finished	finished	ADJ
ajpdis-8418	47	31	products	product	NOUN
ajpdis-8418	47	32	.	.	PUNCT
ajpdis-8418	48	1	the	the	DET
ajpdis-8418	48	2	goals	goal	NOUN
ajpdis-8418	48	3	of	of	ADP
ajpdis-8418	48	4	using	use	VERB
ajpdis-8418	48	5	bpm	bpm	NOUN
ajpdis-8418	48	6	:	:	PUNCT
ajpdis-8418	48	7	➢	➢	AUX
ajpdis-8418	48	8	formalize	formalize	VERB
ajpdis-8418	48	9	the	the	DET
ajpdis-8418	48	10	stages	stage	NOUN
ajpdis-8418	48	11	of	of	ADP
ajpdis-8418	48	12	resource	resource	NOUN
ajpdis-8418	48	13	movement	movement	NOUN
ajpdis-8418	48	14	(	(	PUNCT
ajpdis-8418	48	15	raw	raw	ADJ
ajpdis-8418	48	16	materials	material	NOUN
ajpdis-8418	48	17	,	,	PUNCT
ajpdis-8418	48	18	semi	semi	ADJ
ajpdis-8418	48	19	-	-	ADJ
ajpdis-8418	48	20	finished	finished	ADJ
ajpdis-8418	48	21	products	product	NOUN
ajpdis-8418	48	22	,	,	PUNCT
ajpdis-8418	48	23	and	and	CCONJ
ajpdis-8418	48	24	costs	cost	NOUN
ajpdis-8418	48	25	)	)	PUNCT
ajpdis-8418	48	26	by	by	ADP
ajpdis-8418	48	27	process	process	NOUN
ajpdis-8418	48	28	steps	step	NOUN
ajpdis-8418	48	29	;	;	PUNCT
ajpdis-8418	48	30	➢	➢	NOUN
ajpdis-8418	48	31	identify	identify	VERB
ajpdis-8418	48	32	duplicate	duplicate	ADJ
ajpdis-8418	48	33	or	or	CCONJ
ajpdis-8418	48	34	inefficient	inefficient	ADJ
ajpdis-8418	48	35	actions	action	NOUN
ajpdis-8418	48	36	that	that	PRON
ajpdis-8418	48	37	create	create	VERB
ajpdis-8418	48	38	unnecessary	unnecessary	ADJ
ajpdis-8418	48	39	indirect	indirect	ADJ
ajpdis-8418	48	40	costs	cost	NOUN
ajpdis-8418	48	41	;	;	PUNCT
ajpdis-8418	48	42	➢	➢	VERB
ajpdis-8418	48	43	create	create	VERB
ajpdis-8418	48	44	a	a	DET
ajpdis-8418	48	45	basis	basis	NOUN
ajpdis-8418	48	46	for	for	ADP
ajpdis-8418	48	47	automating	automate	VERB
ajpdis-8418	48	48	cost	cost	NOUN
ajpdis-8418	48	49	accounting	accounting	NOUN
ajpdis-8418	48	50	and	and	CCONJ
ajpdis-8418	48	51	control	control	NOUN
ajpdis-8418	48	52	using	use	VERB
ajpdis-8418	48	53	bpmn	bpmn	PROPN
ajpdis-8418	48	54	(	(	PUNCT
ajpdis-8418	48	55	business	business	NOUN
ajpdis-8418	48	56	process	process	NOUN
ajpdis-8418	48	57	model	model	NOUN
ajpdis-8418	48	58	and	and	CCONJ
ajpdis-8418	48	59	notation	notation	NOUN
ajpdis-8418	48	60	)	)	PUNCT
ajpdis-8418	48	61	or	or	CCONJ
ajpdis-8418	48	62	software	software	NOUN
ajpdis-8418	48	63	solutions	solution	NOUN
ajpdis-8418	48	64	(	(	PUNCT
ajpdis-8418	48	65	such	such	ADJ
ajpdis-8418	48	66	as	as	ADP
ajpdis-8418	48	67	aris	aris	PROPN
ajpdis-8418	48	68	,	,	PUNCT
ajpdis-8418	48	69	bizagi	bizagi	NOUN
ajpdis-8418	48	70	,	,	PUNCT
ajpdis-8418	48	71	and	and	CCONJ
ajpdis-8418	48	72	1c	1c	NOUN
ajpdis-8418	48	73	-	-	PUNCT
ajpdis-8418	48	74	erp	erp	NOUN
ajpdis-8418	48	75	)	)	PUNCT
ajpdis-8418	48	76	.	.	PUNCT
ajpdis-8418	49	1	table	table	NOUN
ajpdis-8418	49	2	3	3	NUM
ajpdis-8418	49	3	.	.	PUNCT
ajpdis-8418	49	4	business	business	NOUN
ajpdis-8418	49	5	process	process	NOUN
ajpdis-8418	49	6	modeling	modeling	NOUN
ajpdis-8418	49	7	(	(	PUNCT
ajpdis-8418	49	8	bpm	bpm	NOUN
ajpdis-8418	49	9	)	)	PUNCT
ajpdis-8418	49	10	method	method	NOUN
ajpdis-8418	49	11	:	:	PUNCT
ajpdis-8418	49	12	cost	cost	NOUN
ajpdis-8418	49	13	accounting	accounting	NOUN
ajpdis-8418	49	14	by	by	ADP
ajpdis-8418	49	15	process	process	NOUN
ajpdis-8418	49	16	steps	step	NOUN
ajpdis-8418	49	17	the	the	DET
ajpdis-8418	49	18	model	model	NOUN
ajpdis-8418	49	19	element	element	NOUN
ajpdis-8418	49	20	an	an	DET
ajpdis-8418	49	21	example	example	NOUN
ajpdis-8418	49	22	from	from	ADP
ajpdis-8418	49	23	accounting	accounting	NOUN
ajpdis-8418	49	24	purpose	purpose	NOUN
ajpdis-8418	49	25	of	of	ADP
ajpdis-8418	49	26	the	the	DET
ajpdis-8418	49	27	simulation	simulation	NOUN
ajpdis-8418	49	28	result	result	VERB
ajpdis-8418	49	29	the	the	DET
ajpdis-8418	49	30	"	"	PUNCT
ajpdis-8418	49	31	spinning	spinning	NOUN
ajpdis-8418	49	32	"	"	PUNCT
ajpdis-8418	49	33	process	process	NOUN
ajpdis-8418	49	34	distribution	distribution	NOUN
ajpdis-8418	49	35	of	of	ADP
ajpdis-8418	49	36	electricity	electricity	NOUN
ajpdis-8418	49	37	and	and	CCONJ
ajpdis-8418	49	38	depreciation	depreciation	NOUN
ajpdis-8418	49	39	costs	cost	NOUN
ajpdis-8418	49	40	identify	identify	VERB
ajpdis-8418	49	41	specific	specific	ADJ
ajpdis-8418	49	42	cost	cost	NOUN
ajpdis-8418	49	43	centers	center	NOUN
ajpdis-8418	49	44	transparency	transparency	NOUN
ajpdis-8418	49	45	of	of	ADP
ajpdis-8418	49	46	costs	cost	NOUN
ajpdis-8418	49	47	by	by	ADP
ajpdis-8418	49	48	stage	stage	NOUN
ajpdis-8418	49	49	the	the	DET
ajpdis-8418	49	50	"	"	PUNCT
ajpdis-8418	49	51	weaving	weaving	NOUN
ajpdis-8418	49	52	"	"	PUNCT
ajpdis-8418	49	53	process	process	NOUN
ajpdis-8418	49	54	accounting	account	VERB
ajpdis-8418	49	55	for	for	ADP
ajpdis-8418	49	56	wages	wage	NOUN
ajpdis-8418	49	57	and	and	CCONJ
ajpdis-8418	49	58	materials	material	NOUN
ajpdis-8418	49	59	from	from	ADP
ajpdis-8418	49	60	the	the	DET
ajpdis-8418	49	61	previous	previous	ADJ
ajpdis-8418	49	62	stage	stage	NOUN
ajpdis-8418	49	63	assess	assess	VERB
ajpdis-8418	49	64	the	the	DET
ajpdis-8418	49	65	validity	validity	NOUN
ajpdis-8418	49	66	of	of	ADP
ajpdis-8418	49	67	indirect	indirect	ADJ
ajpdis-8418	49	68	cost	cost	NOUN
ajpdis-8418	49	69	allocation	allocation	NOUN
ajpdis-8418	49	70	alignment	alignment	NOUN
ajpdis-8418	49	71	of	of	ADP
ajpdis-8418	49	72	costs	cost	NOUN
ajpdis-8418	49	73	between	between	ADP
ajpdis-8418	49	74	semifinished	semifinishe	VERB
ajpdis-8418	49	75	products	product	NOUN
ajpdis-8418	49	76	the	the	DET
ajpdis-8418	49	77	"	"	PUNCT
ajpdis-8418	49	78	finishing	finishing	NOUN
ajpdis-8418	49	79	"	"	PUNCT
ajpdis-8418	49	80	process	process	NOUN
ajpdis-8418	49	81	costs	cost	NOUN
ajpdis-8418	49	82	for	for	ADP
ajpdis-8418	49	83	chemicals	chemical	NOUN
ajpdis-8418	49	84	,	,	PUNCT
ajpdis-8418	49	85	water	water	NOUN
ajpdis-8418	49	86	,	,	PUNCT
ajpdis-8418	49	87	and	and	CCONJ
ajpdis-8418	49	88	energy	energy	NOUN
ajpdis-8418	49	89	model	model	NOUN
ajpdis-8418	49	90	the	the	DET
ajpdis-8418	49	91	allocation	allocation	NOUN
ajpdis-8418	49	92	base	base	NOUN
ajpdis-8418	49	93	(	(	PUNCT
ajpdis-8418	49	94	normally	normally	ADV
ajpdis-8418	49	95	or	or	CCONJ
ajpdis-8418	49	96	by	by	ADP
ajpdis-8418	49	97	time	time	NOUN
ajpdis-8418	49	98	)	)	PUNCT
ajpdis-8418	49	99	building	build	VERB
ajpdis-8418	49	100	a	a	DET
ajpdis-8418	49	101	logical	logical	ADJ
ajpdis-8418	49	102	costing	cost	VERB
ajpdis-8418	49	103	scheme	scheme	NOUN
ajpdis-8418	49	104	integration	integration	NOUN
ajpdis-8418	49	105	(	(	PUNCT
ajpdis-8418	49	106	erp	erp	NOUN
ajpdis-8418	49	107	system	system	NOUN
ajpdis-8418	49	108	)	)	PUNCT
ajpdis-8418	49	109	integration	integration	NOUN
ajpdis-8418	49	110	of	of	ADP
ajpdis-8418	49	111	the	the	DET
ajpdis-8418	49	112	bpm	bpm	NOUN
ajpdis-8418	49	113	model	model	NOUN
ajpdis-8418	49	114	into	into	ADP
ajpdis-8418	49	115	the	the	DET
ajpdis-8418	49	116	accounting	accounting	NOUN
ajpdis-8418	49	117	system	system	NOUN
ajpdis-8418	49	118	automate	automate	NOUN
ajpdis-8418	49	119	and	and	CCONJ
ajpdis-8418	49	120	control	control	NOUN
ajpdis-8418	49	121	costs	cost	NOUN
ajpdis-8418	49	122	increasing	increase	VERB
ajpdis-8418	49	123	the	the	DET
ajpdis-8418	49	124	accuracy	accuracy	NOUN
ajpdis-8418	49	125	and	and	CCONJ
ajpdis-8418	49	126	speed	speed	NOUN
ajpdis-8418	49	127	of	of	ADP
ajpdis-8418	49	128	accounting	account	VERB
ajpdis-8418	49	129	18	18	NUM
ajpdis-8418	49	130	journal	journal	NOUN
ajpdis-8418	49	131	of	of	ADP
ajpdis-8418	49	132	public	public	ADJ
ajpdis-8418	49	133	diplomacy	diplomacy	NOUN
ajpdis-8418	49	134	and	and	CCONJ
ajpdis-8418	49	135	international	international	ADJ
ajpdis-8418	49	136	studies	study	NOUN
ajpdis-8418	49	137	www	www	PROPN
ajpdis-8418	49	138	.	.	PUNCT
ajpdis-8418	50	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	50	2	the	the	DET
ajpdis-8418	50	3	advantages	advantage	NOUN
ajpdis-8418	50	4	of	of	ADP
ajpdis-8418	50	5	the	the	DET
ajpdis-8418	50	6	bpm	bpm	NOUN
ajpdis-8418	50	7	approach	approach	NOUN
ajpdis-8418	50	8	in	in	ADP
ajpdis-8418	50	9	cost	cost	NOUN
ajpdis-8418	50	10	accounting	accounting	NOUN
ajpdis-8418	50	11	:	:	PUNCT
ajpdis-8418	50	12	➢	➢	VERB
ajpdis-8418	50	13	visualization	visualization	NOUN
ajpdis-8418	50	14	of	of	ADP
ajpdis-8418	50	15	costs	cost	NOUN
ajpdis-8418	50	16	by	by	ADP
ajpdis-8418	50	17	process	process	NOUN
ajpdis-8418	50	18	steps	step	NOUN
ajpdis-8418	50	19	facilitates	facilitate	VERB
ajpdis-8418	50	20	resource	resource	NOUN
ajpdis-8418	50	21	management	management	NOUN
ajpdis-8418	50	22	and	and	CCONJ
ajpdis-8418	50	23	allows	allow	VERB
ajpdis-8418	50	24	you	you	PRON
ajpdis-8418	50	25	to	to	PART
ajpdis-8418	50	26	identify	identify	VERB
ajpdis-8418	50	27	“	"	PUNCT
ajpdis-8418	50	28	expensive	expensive	ADJ
ajpdis-8418	50	29	”	"	PUNCT
ajpdis-8418	50	30	areas	area	NOUN
ajpdis-8418	50	31	;	;	PUNCT
ajpdis-8418	50	32	➢	➢	VERB
ajpdis-8418	50	33	linking	link	VERB
ajpdis-8418	50	34	accounting	accounting	NOUN
ajpdis-8418	50	35	to	to	ADP
ajpdis-8418	50	36	production	production	NOUN
ajpdis-8418	50	37	processes	process	NOUN
ajpdis-8418	50	38	ensures	ensure	VERB
ajpdis-8418	50	39	the	the	DET
ajpdis-8418	50	40	correct	correct	ADJ
ajpdis-8418	50	41	allocation	allocation	NOUN
ajpdis-8418	50	42	of	of	ADP
ajpdis-8418	50	43	both	both	CCONJ
ajpdis-8418	50	44	direct	direct	ADJ
ajpdis-8418	50	45	and	and	CCONJ
ajpdis-8418	50	46	indirect	indirect	ADJ
ajpdis-8418	50	47	costs	cost	NOUN
ajpdis-8418	50	48	;	;	PUNCT
ajpdis-8418	50	49	➢	➢	VERB
ajpdis-8418	50	50	it	it	PRON
ajpdis-8418	50	51	increases	increase	VERB
ajpdis-8418	50	52	the	the	DET
ajpdis-8418	50	53	transparency	transparency	NOUN
ajpdis-8418	50	54	of	of	ADP
ajpdis-8418	50	55	calculating	calculate	VERB
ajpdis-8418	50	56	the	the	DET
ajpdis-8418	50	57	cost	cost	NOUN
ajpdis-8418	50	58	of	of	ADP
ajpdis-8418	50	59	both	both	CCONJ
ajpdis-8418	50	60	intermediate	intermediate	ADJ
ajpdis-8418	50	61	and	and	CCONJ
ajpdis-8418	50	62	finished	finished	ADJ
ajpdis-8418	50	63	products	product	NOUN
ajpdis-8418	50	64	;	;	PUNCT
ajpdis-8418	50	65	➢	➢	VERB
ajpdis-8418	50	66	support	support	NOUN
ajpdis-8418	50	67	for	for	ADP
ajpdis-8418	50	68	automation	automation	NOUN
ajpdis-8418	50	69	—	—	PUNCT
ajpdis-8418	50	70	the	the	DET
ajpdis-8418	50	71	ability	ability	NOUN
ajpdis-8418	50	72	to	to	PART
ajpdis-8418	50	73	integrate	integrate	VERB
ajpdis-8418	50	74	models	model	NOUN
ajpdis-8418	50	75	with	with	ADP
ajpdis-8418	50	76	erp/1c	erp/1c	PROPN
ajpdis-8418	50	77	/	/	SYM
ajpdis-8418	50	78	bpmn	bpmn	PROPN
ajpdis-8418	50	79	systems	system	NOUN
ajpdis-8418	50	80	for	for	ADP
ajpdis-8418	50	81	complete	complete	ADJ
ajpdis-8418	50	82	closure	closure	NOUN
ajpdis-8418	50	83	of	of	ADP
ajpdis-8418	50	84	the	the	DET
ajpdis-8418	50	85	business	business	NOUN
ajpdis-8418	50	86	cycle	cycle	NOUN
ajpdis-8418	50	87	.	.	PUNCT
ajpdis-8418	51	1	the	the	DET
ajpdis-8418	51	2	business	business	NOUN
ajpdis-8418	51	3	process	process	NOUN
ajpdis-8418	51	4	modeling	modeling	NOUN
ajpdis-8418	51	5	(	(	PUNCT
ajpdis-8418	51	6	bpm	bpm	NOUN
ajpdis-8418	51	7	)	)	PUNCT
ajpdis-8418	51	8	method	method	NOUN
ajpdis-8418	51	9	is	be	AUX
ajpdis-8418	51	10	not	not	PART
ajpdis-8418	51	11	only	only	ADV
ajpdis-8418	51	12	a	a	DET
ajpdis-8418	51	13	tool	tool	NOUN
ajpdis-8418	51	14	for	for	ADP
ajpdis-8418	51	15	accounting	accounting	NOUN
ajpdis-8418	51	16	optimization	optimization	NOUN
ajpdis-8418	51	17	,	,	PUNCT
ajpdis-8418	51	18	but	but	CCONJ
ajpdis-8418	51	19	also	also	ADV
ajpdis-8418	51	20	a	a	DET
ajpdis-8418	51	21	practical	practical	ADJ
ajpdis-8418	51	22	basis	basis	NOUN
ajpdis-8418	51	23	for	for	ADP
ajpdis-8418	51	24	implementing	implement	VERB
ajpdis-8418	51	25	the	the	DET
ajpdis-8418	51	26	process	process	NOUN
ajpdis-8418	51	27	-	-	PUNCT
ajpdis-8418	51	28	based	base	VERB
ajpdis-8418	51	29	cost	cost	NOUN
ajpdis-8418	51	30	accounting	accounting	NOUN
ajpdis-8418	51	31	method	method	NOUN
ajpdis-8418	51	32	in	in	ADP
ajpdis-8418	51	33	the	the	DET
ajpdis-8418	51	34	modern	modern	ADJ
ajpdis-8418	51	35	conditions	condition	NOUN
ajpdis-8418	51	36	of	of	ADP
ajpdis-8418	51	37	textile	textile	NOUN
ajpdis-8418	51	38	industry	industry	NOUN
ajpdis-8418	51	39	clustering	clustering	NOUN
ajpdis-8418	51	40	.	.	PUNCT
ajpdis-8418	52	1	its	its	PRON
ajpdis-8418	52	2	use	use	NOUN
ajpdis-8418	52	3	provides	provide	VERB
ajpdis-8418	52	4	a	a	DET
ajpdis-8418	52	5	sustainable	sustainable	ADJ
ajpdis-8418	52	6	effect	effect	NOUN
ajpdis-8418	52	7	in	in	ADP
ajpdis-8418	52	8	reducing	reduce	VERB
ajpdis-8418	52	9	and	and	CCONJ
ajpdis-8418	52	10	reasonable	reasonable	ADJ
ajpdis-8418	52	11	distribution	distribution	NOUN
ajpdis-8418	52	12	of	of	ADP
ajpdis-8418	52	13	costs	cost	NOUN
ajpdis-8418	52	14	at	at	ADP
ajpdis-8418	52	15	all	all	DET
ajpdis-8418	52	16	stages	stage	NOUN
ajpdis-8418	52	17	of	of	ADP
ajpdis-8418	52	18	product	product	NOUN
ajpdis-8418	52	19	processing	processing	NOUN
ajpdis-8418	52	20	.	.	PUNCT
ajpdis-8418	53	1	function	function	NOUN
ajpdis-8418	53	2	-	-	PUNCT
ajpdis-8418	53	3	cost	cost	NOUN
ajpdis-8418	53	4	analysis	analysis	NOUN
ajpdis-8418	53	5	(	(	PUNCT
ajpdis-8418	53	6	fca	fca	PROPN
ajpdis-8418	53	7	)	)	PUNCT
ajpdis-8418	53	8	is	be	AUX
ajpdis-8418	53	9	a	a	DET
ajpdis-8418	53	10	method	method	NOUN
ajpdis-8418	53	11	of	of	ADP
ajpdis-8418	53	12	cost	cost	NOUN
ajpdis-8418	53	13	assessment	assessment	NOUN
ajpdis-8418	53	14	from	from	ADP
ajpdis-8418	53	15	the	the	DET
ajpdis-8418	53	16	perspective	perspective	NOUN
ajpdis-8418	53	17	of	of	ADP
ajpdis-8418	53	18	utility	utility	NOUN
ajpdis-8418	53	19	and	and	CCONJ
ajpdis-8418	53	20	added	add	VERB
ajpdis-8418	53	21	value	value	NOUN
ajpdis-8418	53	22	.	.	PUNCT
ajpdis-8418	54	1	in	in	ADP
ajpdis-8418	54	2	the	the	DET
ajpdis-8418	54	3	context	context	NOUN
ajpdis-8418	54	4	of	of	ADP
ajpdis-8418	54	5	cotton	cotton	NOUN
ajpdis-8418	54	6	and	and	CCONJ
ajpdis-8418	54	7	textile	textile	NOUN
ajpdis-8418	54	8	clusters	cluster	NOUN
ajpdis-8418	54	9	,	,	PUNCT
ajpdis-8418	54	10	fca	fca	PROPN
ajpdis-8418	54	11	is	be	AUX
ajpdis-8418	54	12	used	use	VERB
ajpdis-8418	54	13	for	for	ADP
ajpdis-8418	54	14	:	:	PUNCT
ajpdis-8418	54	15	➢	➢	VERB
ajpdis-8418	54	16	identifying	identify	VERB
ajpdis-8418	54	17	costs	cost	NOUN
ajpdis-8418	54	18	that	that	PRON
ajpdis-8418	54	19	do	do	AUX
ajpdis-8418	54	20	not	not	PART
ajpdis-8418	54	21	create	create	VERB
ajpdis-8418	54	22	value	value	NOUN
ajpdis-8418	54	23	for	for	ADP
ajpdis-8418	54	24	the	the	DET
ajpdis-8418	54	25	final	final	ADJ
ajpdis-8418	54	26	product	product	NOUN
ajpdis-8418	54	27	;	;	PUNCT
ajpdis-8418	54	28	➢	➢	VERB
ajpdis-8418	54	29	proposing	propose	VERB
ajpdis-8418	54	30	solutions	solution	NOUN
ajpdis-8418	54	31	to	to	PART
ajpdis-8418	54	32	optimize	optimize	VERB
ajpdis-8418	54	33	indirect	indirect	ADJ
ajpdis-8418	54	34	costs	cost	NOUN
ajpdis-8418	54	35	;	;	PUNCT
ajpdis-8418	54	36	➢	➢	VERB
ajpdis-8418	54	37	improving	improve	VERB
ajpdis-8418	54	38	resource	resource	NOUN
ajpdis-8418	54	39	efficiency	efficiency	NOUN
ajpdis-8418	54	40	at	at	ADP
ajpdis-8418	54	41	all	all	DET
ajpdis-8418	54	42	stages	stage	NOUN
ajpdis-8418	54	43	of	of	ADP
ajpdis-8418	54	44	the	the	DET
ajpdis-8418	54	45	production	production	NOUN
ajpdis-8418	54	46	process	process	NOUN
ajpdis-8418	54	47	.	.	PUNCT
ajpdis-8418	55	1	the	the	DET
ajpdis-8418	55	2	main	main	ADJ
ajpdis-8418	55	3	categories	category	NOUN
ajpdis-8418	55	4	of	of	ADP
ajpdis-8418	55	5	costs	cost	NOUN
ajpdis-8418	55	6	that	that	PRON
ajpdis-8418	55	7	need	need	VERB
ajpdis-8418	55	8	to	to	PART
ajpdis-8418	55	9	be	be	AUX
ajpdis-8418	55	10	reviewed	review	VERB
ajpdis-8418	55	11	as	as	ADP
ajpdis-8418	55	12	a	a	DET
ajpdis-8418	55	13	result	result	NOUN
ajpdis-8418	55	14	of	of	ADP
ajpdis-8418	55	15	the	the	DET
ajpdis-8418	55	16	fsa	fsa	PROPN
ajpdis-8418	55	17	:	:	PUNCT
ajpdis-8418	55	18	1	1	X
ajpdis-8418	55	19	.	.	NUM
ajpdis-8418	55	20	excessive	excessive	ADJ
ajpdis-8418	55	21	management	management	NOUN
ajpdis-8418	55	22	levels	level	NOUN
ajpdis-8418	55	23	unnecessary	unnecessary	ADJ
ajpdis-8418	55	24	approvals	approval	NOUN
ajpdis-8418	55	25	that	that	PRON
ajpdis-8418	55	26	do	do	AUX
ajpdis-8418	55	27	not	not	PART
ajpdis-8418	55	28	add	add	VERB
ajpdis-8418	55	29	value	value	NOUN
ajpdis-8418	55	30	but	but	CCONJ
ajpdis-8418	55	31	increase	increase	VERB
ajpdis-8418	55	32	indirect	indirect	ADJ
ajpdis-8418	55	33	costs	cost	NOUN
ajpdis-8418	55	34	.	.	PUNCT
ajpdis-8418	56	1	2	2	X
ajpdis-8418	56	2	.	.	X
ajpdis-8418	56	3	manual	manual	ADJ
ajpdis-8418	56	4	operations	operation	NOUN
ajpdis-8418	56	5	that	that	PRON
ajpdis-8418	56	6	are	be	AUX
ajpdis-8418	56	7	duplicated	duplicate	VERB
ajpdis-8418	56	8	in	in	ADP
ajpdis-8418	56	9	automation	automation	NOUN
ajpdis-8418	56	10	systems	system	NOUN
ajpdis-8418	56	11	(	(	PUNCT
ajpdis-8418	56	12	for	for	ADP
ajpdis-8418	56	13	example	example	NOUN
ajpdis-8418	56	14	,	,	PUNCT
ajpdis-8418	56	15	double	double	ADJ
ajpdis-8418	56	16	data	datum	NOUN
ajpdis-8418	56	17	entry	entry	NOUN
ajpdis-8418	56	18	)	)	PUNCT
ajpdis-8418	56	19	.	.	PUNCT
ajpdis-8418	57	1	3	3	X
ajpdis-8418	57	2	.	.	X
ajpdis-8418	57	3	low	low	ADJ
ajpdis-8418	57	4	-	-	PUNCT
ajpdis-8418	57	5	efficiency	efficiency	NOUN
ajpdis-8418	57	6	support	support	NOUN
ajpdis-8418	57	7	processes	process	VERB
ajpdis-8418	57	8	long	long	ADJ
ajpdis-8418	57	9	-	-	PUNCT
ajpdis-8418	57	10	term	term	NOUN
ajpdis-8418	57	11	intra	intra	ADJ
ajpdis-8418	57	12	-	-	ADJ
ajpdis-8418	57	13	warehouse	warehouse	ADJ
ajpdis-8418	57	14	movements	movement	NOUN
ajpdis-8418	57	15	,	,	PUNCT
ajpdis-8418	57	16	non	non	ADJ
ajpdis-8418	57	17	-	-	ADJ
ajpdis-8418	57	18	automated	automated	ADJ
ajpdis-8418	57	19	sorting	sorting	NOUN
ajpdis-8418	57	20	,	,	PUNCT
ajpdis-8418	57	21	and	and	CCONJ
ajpdis-8418	57	22	outdated	outdated	ADJ
ajpdis-8418	57	23	accounting	accounting	NOUN
ajpdis-8418	57	24	methods	method	NOUN
ajpdis-8418	57	25	.	.	PUNCT
ajpdis-8418	58	1	4	4	X
ajpdis-8418	58	2	.	.	PUNCT
ajpdis-8418	58	3	hidden	hide	VERB
ajpdis-8418	58	4	losses	loss	NOUN
ajpdis-8418	58	5	of	of	ADP
ajpdis-8418	58	6	time	time	NOUN
ajpdis-8418	58	7	and	and	CCONJ
ajpdis-8418	58	8	resources	resource	NOUN
ajpdis-8418	58	9	equipment	equipment	NOUN
ajpdis-8418	58	10	downtime	downtime	NOUN
ajpdis-8418	58	11	,	,	PUNCT
ajpdis-8418	58	12	staff	staff	NOUN
ajpdis-8418	58	13	downtime	downtime	NOUN
ajpdis-8418	58	14	,	,	PUNCT
ajpdis-8418	58	15	and	and	CCONJ
ajpdis-8418	58	16	repeated	repeat	VERB
ajpdis-8418	58	17	operations	operation	NOUN
ajpdis-8418	58	18	due	due	ADP
ajpdis-8418	58	19	to	to	ADP
ajpdis-8418	58	20	a	a	DET
ajpdis-8418	58	21	lack	lack	NOUN
ajpdis-8418	58	22	of	of	ADP
ajpdis-8418	58	23	standardization	standardization	NOUN
ajpdis-8418	58	24	.	.	PUNCT
ajpdis-8418	59	1	table	table	NOUN
ajpdis-8418	59	2	4	4	NUM
ajpdis-8418	59	3	.	.	PUNCT
ajpdis-8418	59	4	function	function	NOUN
ajpdis-8418	59	5	-	-	PUNCT
ajpdis-8418	59	6	cost	cost	NOUN
ajpdis-8418	59	7	analysis	analysis	NOUN
ajpdis-8418	59	8	(	(	PUNCT
ajpdis-8418	59	9	fca	fca	PROPN
ajpdis-8418	59	10	):	):	PUNCT
ajpdis-8418	59	11	identifying	identify	VERB
ajpdis-8418	59	12	inefficient	inefficient	ADJ
ajpdis-8418	59	13	costs	cost	VERB
ajpdis-8418	59	14	the	the	DET
ajpdis-8418	59	15	cost	cost	NOUN
ajpdis-8418	59	16	stage	stage	NOUN
ajpdis-8418	59	17	description	description	NOUN
ajpdis-8418	59	18	value	value	NOUN
ajpdis-8418	59	19	for	for	ADP
ajpdis-8418	59	20	the	the	DET
ajpdis-8418	59	21	product	product	NOUN
ajpdis-8418	59	22	conclusion	conclusion	NOUN
ajpdis-8418	59	23	general	general	ADJ
ajpdis-8418	59	24	production	production	NOUN
ajpdis-8418	59	25	expenses	expense	NOUN
ajpdis-8418	59	26	lighting	lighting	NOUN
ajpdis-8418	59	27	,	,	PUNCT
ajpdis-8418	59	28	security	security	NOUN
ajpdis-8418	59	29	,	,	PUNCT
ajpdis-8418	59	30	and	and	CCONJ
ajpdis-8418	59	31	administrative	administrative	ADJ
ajpdis-8418	59	32	costs	cost	NOUN
ajpdis-8418	59	33	low	low	ADJ
ajpdis-8418	59	34	or	or	CCONJ
ajpdis-8418	59	35	indirect	indirect	ADJ
ajpdis-8418	59	36	possible	possible	ADJ
ajpdis-8418	59	37	consolidation	consolidation	NOUN
ajpdis-8418	59	38	or	or	CCONJ
ajpdis-8418	59	39	outsourcing	outsource	VERB
ajpdis-8418	59	40	energy	energy	NOUN
ajpdis-8418	59	41	costs	cost	NOUN
ajpdis-8418	59	42	for	for	ADP
ajpdis-8418	59	43	idling	idle	VERB
ajpdis-8418	59	44	equipment	equipment	NOUN
ajpdis-8418	59	45	work	work	NOUN
ajpdis-8418	59	46	without	without	ADP
ajpdis-8418	59	47	loading	loading	NOUN
ajpdis-8418	59	48	does	do	AUX
ajpdis-8418	59	49	not	not	PART
ajpdis-8418	59	50	bring	bring	VERB
ajpdis-8418	59	51	value	value	NOUN
ajpdis-8418	59	52	optimize	optimize	VERB
ajpdis-8418	59	53	the	the	DET
ajpdis-8418	59	54	production	production	NOUN
ajpdis-8418	59	55	schedule	schedule	NOUN
ajpdis-8418	59	56	auxiliary	auxiliary	ADJ
ajpdis-8418	59	57	areas	area	NOUN
ajpdis-8418	59	58	(	(	PUNCT
ajpdis-8418	59	59	repair	repair	NOUN
ajpdis-8418	59	60	,	,	PUNCT
ajpdis-8418	59	61	warehouse	warehouse	NOUN
ajpdis-8418	59	62	)	)	PUNCT
ajpdis-8418	59	63	indirect	indirect	ADJ
ajpdis-8418	59	64	costs	cost	NOUN
ajpdis-8418	59	65	for	for	ADP
ajpdis-8418	59	66	warehouses	warehouse	NOUN
ajpdis-8418	59	67	and	and	CCONJ
ajpdis-8418	59	68	repair	repair	NOUN
ajpdis-8418	59	69	teams	team	NOUN
ajpdis-8418	59	70	partially	partially	ADV
ajpdis-8418	59	71	related	relate	VERB
ajpdis-8418	59	72	to	to	ADP
ajpdis-8418	59	73	product	product	NOUN
ajpdis-8418	59	74	output	output	NOUN
ajpdis-8418	59	75	use	use	VERB
ajpdis-8418	59	76	the	the	DET
ajpdis-8418	59	77	standard	standard	ADJ
ajpdis-8418	59	78	method	method	NOUN
ajpdis-8418	59	79	or	or	CCONJ
ajpdis-8418	59	80	indirect	indirect	ADJ
ajpdis-8418	59	81	coefficients	coefficient	NOUN
ajpdis-8418	59	82	accounting	account	VERB
ajpdis-8418	59	83	and	and	CCONJ
ajpdis-8418	59	84	control	control	NOUN
ajpdis-8418	59	85	services	service	NOUN
ajpdis-8418	59	86	financial	financial	ADJ
ajpdis-8418	59	87	and	and	CCONJ
ajpdis-8418	59	88	warehouse	warehouse	NOUN
ajpdis-8418	59	89	accounting	accounting	NOUN
ajpdis-8418	59	90	value	value	NOUN
ajpdis-8418	59	91	in	in	ADP
ajpdis-8418	59	92	management	management	NOUN
ajpdis-8418	59	93	,	,	PUNCT
ajpdis-8418	59	94	but	but	CCONJ
ajpdis-8418	59	95	not	not	PART
ajpdis-8418	59	96	in	in	ADP
ajpdis-8418	59	97	production	production	NOUN
ajpdis-8418	59	98	centralize	centralize	NOUN
ajpdis-8418	59	99	within	within	ADP
ajpdis-8418	59	100	erp	erp	NOUN
ajpdis-8418	59	101	and	and	CCONJ
ajpdis-8418	59	102	reduce	reduce	VERB
ajpdis-8418	59	103	duplication	duplication	NOUN
ajpdis-8418	59	104	of	of	ADP
ajpdis-8418	59	105	functions	function	NOUN
ajpdis-8418	59	106	fsa	fsa	PROPN
ajpdis-8418	59	107	allows	allow	VERB
ajpdis-8418	59	108	you	you	PRON
ajpdis-8418	59	109	not	not	PART
ajpdis-8418	59	110	only	only	ADV
ajpdis-8418	59	111	to	to	PART
ajpdis-8418	59	112	reduce	reduce	VERB
ajpdis-8418	59	113	costs	cost	NOUN
ajpdis-8418	59	114	,	,	PUNCT
ajpdis-8418	59	115	but	but	CCONJ
ajpdis-8418	59	116	also	also	ADV
ajpdis-8418	59	117	to	to	PART
ajpdis-8418	59	118	make	make	VERB
ajpdis-8418	59	119	them	they	PRON
ajpdis-8418	59	120	meaningful	meaningful	ADJ
ajpdis-8418	59	121	in	in	ADP
ajpdis-8418	59	122	terms	term	NOUN
ajpdis-8418	59	123	of	of	ADP
ajpdis-8418	59	124	the	the	DET
ajpdis-8418	59	125	value	value	NOUN
ajpdis-8418	59	126	they	they	PRON
ajpdis-8418	59	127	create	create	VERB
ajpdis-8418	59	128	for	for	ADP
ajpdis-8418	59	129	the	the	DET
ajpdis-8418	59	130	customer	customer	NOUN
ajpdis-8418	59	131	or	or	CCONJ
ajpdis-8418	59	132	business	business	NOUN
ajpdis-8418	59	133	.	.	PUNCT
ajpdis-8418	60	1	in	in	ADP
ajpdis-8418	60	2	the	the	DET
ajpdis-8418	60	3	context	context	NOUN
ajpdis-8418	60	4	of	of	ADP
ajpdis-8418	60	5	the	the	DET
ajpdis-8418	60	6	cotton	cotton	NOUN
ajpdis-8418	60	7	and	and	CCONJ
ajpdis-8418	60	8	textile	textile	NOUN
ajpdis-8418	60	9	cluster	cluster	NOUN
ajpdis-8418	60	10	,	,	PUNCT
ajpdis-8418	60	11	this	this	PRON
ajpdis-8418	60	12	is	be	AUX
ajpdis-8418	60	13	especially	especially	ADV
ajpdis-8418	60	14	important	important	ADJ
ajpdis-8418	60	15	for	for	ADP
ajpdis-8418	60	16	:	:	PUNCT
ajpdis-8418	60	17	➢	➢	VERB
ajpdis-8418	60	18	reducing	reduce	VERB
ajpdis-8418	60	19	the	the	DET
ajpdis-8418	60	20	share	share	NOUN
ajpdis-8418	60	21	of	of	ADP
ajpdis-8418	60	22	indirect	indirect	ADJ
ajpdis-8418	60	23	costs	cost	NOUN
ajpdis-8418	60	24	in	in	ADP
ajpdis-8418	60	25	the	the	DET
ajpdis-8418	60	26	production	production	NOUN
ajpdis-8418	60	27	cost	cost	NOUN
ajpdis-8418	60	28	;	;	PUNCT
ajpdis-8418	60	29	➢	➢	VERB
ajpdis-8418	60	30	streamlining	streamline	VERB
ajpdis-8418	60	31	technological	technological	ADJ
ajpdis-8418	60	32	chains	chain	NOUN
ajpdis-8418	60	33	;	;	PUNCT
ajpdis-8418	60	34	19	19	NUM
ajpdis-8418	60	35	journal	journal	NOUN
ajpdis-8418	60	36	of	of	ADP
ajpdis-8418	60	37	public	public	ADJ
ajpdis-8418	60	38	diplomacy	diplomacy	NOUN
ajpdis-8418	60	39	and	and	CCONJ
ajpdis-8418	60	40	international	international	ADJ
ajpdis-8418	60	41	studies	study	NOUN
ajpdis-8418	60	42	www	www	PROPN
ajpdis-8418	60	43	.	.	PUNCT
ajpdis-8418	61	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	61	2	➢	➢	NOUN
ajpdis-8418	61	3	eliminating	eliminate	VERB
ajpdis-8418	61	4	"	"	PUNCT
ajpdis-8418	61	5	unnecessary	unnecessary	ADJ
ajpdis-8418	61	6	"	"	PUNCT
ajpdis-8418	61	7	costs	cost	NOUN
ajpdis-8418	61	8	that	that	PRON
ajpdis-8418	61	9	hinder	hinder	VERB
ajpdis-8418	61	10	price	price	NOUN
ajpdis-8418	61	11	competitiveness	competitiveness	NOUN
ajpdis-8418	61	12	.	.	PUNCT
ajpdis-8418	62	1	practical	practical	ADJ
ajpdis-8418	62	2	recommendations	recommendation	NOUN
ajpdis-8418	62	3	:	:	PUNCT
ajpdis-8418	62	4	1	1	X
ajpdis-8418	62	5	.	.	X
ajpdis-8418	62	6	implementing	implement	VERB
ajpdis-8418	62	7	abc	abc	PROPN
ajpdis-8418	62	8	analysis	analysis	NOUN
ajpdis-8418	62	9	to	to	PART
ajpdis-8418	62	10	assess	assess	VERB
ajpdis-8418	62	11	costs	cost	NOUN
ajpdis-8418	62	12	by	by	ADP
ajpdis-8418	62	13	priority	priority	NOUN
ajpdis-8418	62	14	levels	level	NOUN
ajpdis-8418	62	15	.	.	PUNCT
ajpdis-8418	63	1	2	2	X
ajpdis-8418	63	2	.	.	X
ajpdis-8418	63	3	developing	develop	VERB
ajpdis-8418	63	4	regulations	regulation	NOUN
ajpdis-8418	63	5	for	for	ADP
ajpdis-8418	63	6	eliminating	eliminate	VERB
ajpdis-8418	63	7	non	non	ADJ
ajpdis-8418	63	8	-	-	ADJ
ajpdis-8418	63	9	value	value	ADJ
ajpdis-8418	63	10	-	-	PUNCT
ajpdis-8418	63	11	added	add	VERB
ajpdis-8418	63	12	operations	operation	NOUN
ajpdis-8418	63	13	.	.	PUNCT
ajpdis-8418	64	1	3	3	X
ajpdis-8418	64	2	.	.	X
ajpdis-8418	64	3	transitioning	transition	VERB
ajpdis-8418	64	4	to	to	ADP
ajpdis-8418	64	5	end	end	VERB
ajpdis-8418	64	6	-	-	PUNCT
ajpdis-8418	64	7	to	to	ADP
ajpdis-8418	64	8	-	-	PUNCT
ajpdis-8418	64	9	end	end	NOUN
ajpdis-8418	64	10	accounting	accounting	NOUN
ajpdis-8418	64	11	based	base	VERB
ajpdis-8418	64	12	on	on	ADP
ajpdis-8418	64	13	digital	digital	ADJ
ajpdis-8418	64	14	processes	process	NOUN
ajpdis-8418	64	15	,	,	PUNCT
ajpdis-8418	64	16	where	where	SCONJ
ajpdis-8418	64	17	each	each	DET
ajpdis-8418	64	18	cost	cost	NOUN
ajpdis-8418	64	19	element	element	NOUN
ajpdis-8418	64	20	is	be	AUX
ajpdis-8418	64	21	justified	justify	VERB
ajpdis-8418	64	22	through	through	ADP
ajpdis-8418	64	23	functionality	functionality	NOUN
ajpdis-8418	64	24	.	.	PUNCT
ajpdis-8418	65	1	the	the	DET
ajpdis-8418	65	2	expert	expert	ADJ
ajpdis-8418	65	3	assessment	assessment	NOUN
ajpdis-8418	65	4	method	method	NOUN
ajpdis-8418	65	5	involves	involve	VERB
ajpdis-8418	65	6	collecting	collect	VERB
ajpdis-8418	65	7	and	and	CCONJ
ajpdis-8418	65	8	analyzing	analyze	VERB
ajpdis-8418	65	9	the	the	DET
ajpdis-8418	65	10	opinions	opinion	NOUN
ajpdis-8418	65	11	of	of	ADP
ajpdis-8418	65	12	professionals	professional	NOUN
ajpdis-8418	65	13	,	,	PUNCT
ajpdis-8418	65	14	such	such	ADJ
ajpdis-8418	65	15	as	as	ADP
ajpdis-8418	65	16	accountants	accountant	NOUN
ajpdis-8418	65	17	,	,	PUNCT
ajpdis-8418	65	18	economists	economist	NOUN
ajpdis-8418	65	19	,	,	PUNCT
ajpdis-8418	65	20	auditors	auditor	NOUN
ajpdis-8418	65	21	,	,	PUNCT
ajpdis-8418	65	22	and	and	CCONJ
ajpdis-8418	65	23	it	it	PRON
ajpdis-8418	65	24	specialists	specialist	VERB
ajpdis-8418	65	25	,	,	PUNCT
ajpdis-8418	65	26	in	in	ADP
ajpdis-8418	65	27	order	order	NOUN
ajpdis-8418	65	28	to	to	PART
ajpdis-8418	65	29	:	:	PUNCT
ajpdis-8418	65	30	➢	➢	VERB
ajpdis-8418	65	31	identify	identify	VERB
ajpdis-8418	65	32	problems	problem	NOUN
ajpdis-8418	65	33	and	and	CCONJ
ajpdis-8418	65	34	limitations	limitation	NOUN
ajpdis-8418	65	35	in	in	ADP
ajpdis-8418	65	36	the	the	DET
ajpdis-8418	65	37	current	current	ADJ
ajpdis-8418	65	38	cost	cost	NOUN
ajpdis-8418	65	39	accounting	accounting	NOUN
ajpdis-8418	65	40	system	system	NOUN
ajpdis-8418	65	41	;	;	PUNCT
ajpdis-8418	65	42	➢	➢	VERB
ajpdis-8418	65	43	assess	assess	VERB
ajpdis-8418	65	44	the	the	DET
ajpdis-8418	65	45	practical	practical	ADJ
ajpdis-8418	65	46	applicability	applicability	NOUN
ajpdis-8418	65	47	of	of	ADP
ajpdis-8418	65	48	the	the	DET
ajpdis-8418	65	49	process	process	NOUN
ajpdis-8418	65	50	-	-	PUNCT
ajpdis-8418	65	51	based	base	VERB
ajpdis-8418	65	52	costing	costing	NOUN
ajpdis-8418	65	53	method	method	NOUN
ajpdis-8418	65	54	;	;	PUNCT
ajpdis-8418	65	55	➢	➢	VERB
ajpdis-8418	65	56	generate	generate	VERB
ajpdis-8418	65	57	proposals	proposal	NOUN
ajpdis-8418	65	58	for	for	ADP
ajpdis-8418	65	59	digitalization	digitalization	NOUN
ajpdis-8418	65	60	and	and	CCONJ
ajpdis-8418	65	61	optimization	optimization	NOUN
ajpdis-8418	65	62	of	of	ADP
ajpdis-8418	65	63	accounting	accounting	NOUN
ajpdis-8418	65	64	.	.	PUNCT
ajpdis-8418	66	1	an	an	DET
ajpdis-8418	66	2	expert	expert	NOUN
ajpdis-8418	66	3	survey	survey	NOUN
ajpdis-8418	66	4	was	be	AUX
ajpdis-8418	66	5	conducted	conduct	VERB
ajpdis-8418	66	6	among	among	ADP
ajpdis-8418	66	7	specialists	specialist	NOUN
ajpdis-8418	66	8	working	work	VERB
ajpdis-8418	66	9	in	in	ADP
ajpdis-8418	66	10	cotton	cotton	NOUN
ajpdis-8418	66	11	and	and	CCONJ
ajpdis-8418	66	12	textile	textile	NOUN
ajpdis-8418	66	13	cluster	cluster	NOUN
ajpdis-8418	66	14	structures	structure	NOUN
ajpdis-8418	66	15	,	,	PUNCT
ajpdis-8418	66	16	as	as	ADV
ajpdis-8418	66	17	well	well	ADV
ajpdis-8418	66	18	as	as	ADP
ajpdis-8418	66	19	representatives	representative	NOUN
ajpdis-8418	66	20	of	of	ADP
ajpdis-8418	66	21	consulting	consulting	NOUN
ajpdis-8418	66	22	and	and	CCONJ
ajpdis-8418	66	23	audit	audit	NOUN
ajpdis-8418	66	24	organizations	organization	NOUN
ajpdis-8418	66	25	.	.	PUNCT
ajpdis-8418	67	1	table	table	NOUN
ajpdis-8418	67	2	5	5	NUM
ajpdis-8418	67	3	.	.	PUNCT
ajpdis-8418	68	1	expert	expert	NOUN
ajpdis-8418	68	2	assessment	assessment	NOUN
ajpdis-8418	68	3	method	method	NOUN
ajpdis-8418	68	4	:	:	PUNCT
ajpdis-8418	68	5	expert	expert	NOUN
ajpdis-8418	68	6	opinions	opinion	NOUN
ajpdis-8418	68	7	question	question	VERB
ajpdis-8418	68	8	expert	expert	NOUN
ajpdis-8418	68	9	response	response	NOUN
ajpdis-8418	68	10	(	(	PUNCT
ajpdis-8418	68	11	as	as	ADP
ajpdis-8418	68	12	a	a	DET
ajpdis-8418	68	13	percentage	percentage	NOUN
ajpdis-8418	68	14	of	of	ADP
ajpdis-8418	68	15	the	the	DET
ajpdis-8418	68	16	number	number	NOUN
ajpdis-8418	68	17	of	of	ADP
ajpdis-8418	68	18	respondents	respondent	NOUN
ajpdis-8418	68	19	)	)	PUNCT
ajpdis-8418	68	20	comment	comment	NOUN
ajpdis-8418	68	21	do	do	AUX
ajpdis-8418	68	22	you	you	PRON
ajpdis-8418	68	23	consider	consider	VERB
ajpdis-8418	68	24	cost	cost	NOUN
ajpdis-8418	68	25	accounting	accounting	NOUN
ajpdis-8418	68	26	in	in	ADP
ajpdis-8418	68	27	the	the	DET
ajpdis-8418	68	28	cluster	cluster	NOUN
ajpdis-8418	68	29	to	to	PART
ajpdis-8418	68	30	be	be	AUX
ajpdis-8418	68	31	transparent	transparent	ADJ
ajpdis-8418	68	32	and	and	CCONJ
ajpdis-8418	68	33	efficient	efficient	ADJ
ajpdis-8418	68	34	?	?	PUNCT
ajpdis-8418	69	1	❌	❌	PROPN
ajpdis-8418	70	1	no	no	INTJ
ajpdis-8418	70	2	—	—	PUNCT
ajpdis-8418	70	3	68	68	NUM
ajpdis-8418	70	4	%	%	NOUN
ajpdis-8418	70	5	✅	✅	ADV
ajpdis-8418	70	6	partially	partially	ADV
ajpdis-8418	70	7	—	—	PUNCT
ajpdis-8418	70	8	26	26	NUM
ajpdis-8418	70	9	%	%	NOUN
ajpdis-8418	70	10	✅	✅	NOUN
ajpdis-8418	71	1	yes	yes	INTJ
ajpdis-8418	71	2	—	—	PUNCT
ajpdis-8418	71	3	6	6	NUM
ajpdis-8418	71	4	%	%	NOUN
ajpdis-8418	71	5	most	most	ADJ
ajpdis-8418	71	6	experts	expert	NOUN
ajpdis-8418	71	7	point	point	VERB
ajpdis-8418	71	8	out	out	ADP
ajpdis-8418	71	9	the	the	DET
ajpdis-8418	71	10	difficulty	difficulty	NOUN
ajpdis-8418	71	11	of	of	ADP
ajpdis-8418	71	12	tracking	tracking	NOUN
ajpdis-8418	71	13	costs	cost	NOUN
ajpdis-8418	71	14	by	by	ADP
ajpdis-8418	71	15	process	process	NOUN
ajpdis-8418	71	16	steps	step	NOUN
ajpdis-8418	71	17	what	what	PRON
ajpdis-8418	71	18	are	be	AUX
ajpdis-8418	71	19	the	the	DET
ajpdis-8418	71	20	most	most	ADV
ajpdis-8418	71	21	pressing	pressing	ADJ
ajpdis-8418	71	22	issues	issue	NOUN
ajpdis-8418	71	23	in	in	ADP
ajpdis-8418	71	24	accounting	account	VERB
ajpdis-8418	71	25	?	?	PUNCT
ajpdis-8418	72	1	1	1	X
ajpdis-8418	72	2	.	.	X
ajpdis-8418	72	3	no	no	DET
ajpdis-8418	72	4	unified	unified	ADJ
ajpdis-8418	72	5	methodology	methodology	NOUN
ajpdis-8418	72	6	—	—	PUNCT
ajpdis-8418	72	7	75%2	75%2	NUM
ajpdis-8418	72	8	.	.	PUNCT
ajpdis-8418	73	1	weak	weak	ADJ
ajpdis-8418	73	2	automation	automation	NOUN
ajpdis-8418	73	3	—	—	PUNCT
ajpdis-8418	73	4	62%3	62%3	NOUN
ajpdis-8418	73	5	.	.	PUNCT
ajpdis-8418	74	1	cost	cost	NOUN
ajpdis-8418	74	2	allocation	allocation	NOUN
ajpdis-8418	74	3	errors	error	NOUN
ajpdis-8418	74	4	—	—	PUNCT
ajpdis-8418	74	5	59	59	NUM
ajpdis-8418	74	6	%	%	NOUN
ajpdis-8418	74	7	accounting	accounting	NOUN
ajpdis-8418	74	8	is	be	AUX
ajpdis-8418	74	9	based	base	VERB
ajpdis-8418	74	10	on	on	ADP
ajpdis-8418	74	11	templates	template	NOUN
ajpdis-8418	74	12	,	,	PUNCT
ajpdis-8418	74	13	without	without	ADP
ajpdis-8418	74	14	indepth	indepth	ADJ
ajpdis-8418	74	15	analysis	analysis	NOUN
ajpdis-8418	74	16	do	do	AUX
ajpdis-8418	74	17	you	you	PRON
ajpdis-8418	74	18	support	support	VERB
ajpdis-8418	74	19	the	the	DET
ajpdis-8418	74	20	implementation	implementation	NOUN
ajpdis-8418	74	21	of	of	ADP
ajpdis-8418	74	22	a	a	DET
ajpdis-8418	74	23	process	process	NOUN
ajpdis-8418	74	24	-	-	PUNCT
ajpdis-8418	74	25	based	base	VERB
ajpdis-8418	74	26	accounting	accounting	NOUN
ajpdis-8418	74	27	method	method	NOUN
ajpdis-8418	74	28	?	?	PUNCT
ajpdis-8418	75	1	✅	✅	NOUN
ajpdis-8418	75	2	yes	yes	INTJ
ajpdis-8418	75	3	—	—	PUNCT
ajpdis-8418	75	4	83	83	NUM
ajpdis-8418	75	5	%	%	NOUN
ajpdis-8418	75	6	❓	❓	PROPN
ajpdis-8418	75	7	не	не	PROPN
ajpdis-8418	75	8	уверен	уверен	ADJ
ajpdis-8418	75	9	—	—	PUNCT
ajpdis-8418	75	10	12	12	NUM
ajpdis-8418	75	11	%	%	NOUN
ajpdis-8418	75	12	❌	❌	PROPN
ajpdis-8418	76	1	no	no	INTJ
ajpdis-8418	76	2	—	—	PUNCT
ajpdis-8418	76	3	5	5	NUM
ajpdis-8418	76	4	%	%	NOUN
ajpdis-8418	76	5	the	the	DET
ajpdis-8418	76	6	method	method	NOUN
ajpdis-8418	76	7	is	be	AUX
ajpdis-8418	76	8	perceived	perceive	VERB
ajpdis-8418	76	9	as	as	ADP
ajpdis-8418	76	10	progressive	progressive	ADJ
ajpdis-8418	76	11	,	,	PUNCT
ajpdis-8418	76	12	but	but	CCONJ
ajpdis-8418	76	13	requires	require	VERB
ajpdis-8418	76	14	staff	staff	NOUN
ajpdis-8418	76	15	training	train	VERB
ajpdis-8418	76	16	what	what	PRON
ajpdis-8418	76	17	elements	element	NOUN
ajpdis-8418	76	18	of	of	ADP
ajpdis-8418	76	19	digitalization	digitalization	NOUN
ajpdis-8418	76	20	are	be	AUX
ajpdis-8418	76	21	essential	essential	ADJ
ajpdis-8418	76	22	in	in	ADP
ajpdis-8418	76	23	the	the	DET
ajpdis-8418	76	24	first	first	ADJ
ajpdis-8418	76	25	place	place	NOUN
ajpdis-8418	76	26	?	?	PUNCT
ajpdis-8418	77	1	1	1	X
ajpdis-8418	77	2	.	.	X
ajpdis-8418	77	3	erp/1c	erp/1c	ADJ
ajpdis-8418	77	4	automation	automation	NOUN
ajpdis-8418	77	5	—	—	PUNCT
ajpdis-8418	77	6	81%2	81%2	NUM
ajpdis-8418	77	7	.	.	PUNCT
ajpdis-8418	78	1	online	online	ADJ
ajpdis-8418	78	2	accounting	accounting	NOUN
ajpdis-8418	78	3	of	of	ADP
ajpdis-8418	78	4	warehouses	warehouse	NOUN
ajpdis-8418	78	5	and	and	CCONJ
ajpdis-8418	78	6	production	production	NOUN
ajpdis-8418	78	7	costs	cost	NOUN
ajpdis-8418	78	8	—	—	PUNCT
ajpdis-8418	78	9	64%3	64%3	NOUN
ajpdis-8418	78	10	.	.	PUNCT
ajpdis-8418	78	11	process	process	NOUN
ajpdis-8418	78	12	-	-	PUNCT
ajpdis-8418	78	13	based	base	VERB
ajpdis-8418	78	14	costing	costing	NOUN
ajpdis-8418	78	15	models	model	NOUN
ajpdis-8418	78	16	—	—	PUNCT
ajpdis-8418	78	17	58	58	NUM
ajpdis-8418	78	18	%	%	NOUN
ajpdis-8418	78	19	the	the	DET
ajpdis-8418	78	20	priority	priority	NOUN
ajpdis-8418	78	21	is	be	AUX
ajpdis-8418	78	22	transparency	transparency	NOUN
ajpdis-8418	78	23	and	and	CCONJ
ajpdis-8418	78	24	real	real	ADJ
ajpdis-8418	78	25	-	-	PUNCT
ajpdis-8418	78	26	time	time	NOUN
ajpdis-8418	78	27	control	control	NOUN
ajpdis-8418	78	28	conclusions	conclusion	NOUN
ajpdis-8418	78	29	based	base	VERB
ajpdis-8418	78	30	on	on	ADP
ajpdis-8418	78	31	expert	expert	NOUN
ajpdis-8418	78	32	assessments	assessment	NOUN
ajpdis-8418	78	33	:	:	PUNCT
ajpdis-8418	79	1	1	1	X
ajpdis-8418	79	2	.	.	X
ajpdis-8418	79	3	the	the	DET
ajpdis-8418	79	4	current	current	ADJ
ajpdis-8418	79	5	cost	cost	NOUN
ajpdis-8418	79	6	accounting	accounting	NOUN
ajpdis-8418	79	7	practice	practice	NOUN
ajpdis-8418	79	8	in	in	ADP
ajpdis-8418	79	9	clusters	cluster	NOUN
ajpdis-8418	79	10	needs	need	VERB
ajpdis-8418	79	11	to	to	PART
ajpdis-8418	79	12	be	be	AUX
ajpdis-8418	79	13	reformed	reform	VERB
ajpdis-8418	79	14	,	,	PUNCT
ajpdis-8418	79	15	especially	especially	ADV
ajpdis-8418	79	16	in	in	ADP
ajpdis-8418	79	17	terms	term	NOUN
ajpdis-8418	79	18	of	of	ADP
ajpdis-8418	79	19	:	:	PUNCT
ajpdis-8418	79	20	➢	➢	NOUN
ajpdis-8418	79	21	automation	automation	NOUN
ajpdis-8418	79	22	;	;	PUNCT
ajpdis-8418	79	23	➢	➢	VERB
ajpdis-8418	79	24	details	detail	NOUN
ajpdis-8418	79	25	of	of	ADP
ajpdis-8418	79	26	accounting	account	VERB
ajpdis-8418	79	27	for	for	ADP
ajpdis-8418	79	28	indirect	indirect	ADJ
ajpdis-8418	79	29	costs	cost	NOUN
ajpdis-8418	79	30	;	;	PUNCT
ajpdis-8418	79	31	➢	➢	VERB
ajpdis-8418	79	32	digital	digital	ADJ
ajpdis-8418	79	33	transparency	transparency	NOUN
ajpdis-8418	79	34	of	of	ADP
ajpdis-8418	79	35	data	datum	NOUN
ajpdis-8418	79	36	.	.	PUNCT
ajpdis-8418	80	1	2	2	X
ajpdis-8418	80	2	.	.	X
ajpdis-8418	80	3	the	the	DET
ajpdis-8418	80	4	process	process	NOUN
ajpdis-8418	80	5	calculation	calculation	NOUN
ajpdis-8418	80	6	method	method	NOUN
ajpdis-8418	80	7	is	be	AUX
ajpdis-8418	80	8	perceived	perceive	VERB
ajpdis-8418	80	9	by	by	ADP
ajpdis-8418	80	10	most	most	ADJ
ajpdis-8418	80	11	experts	expert	NOUN
ajpdis-8418	80	12	as	as	ADP
ajpdis-8418	80	13	a	a	DET
ajpdis-8418	80	14	promising	promising	ADJ
ajpdis-8418	80	15	approach	approach	NOUN
ajpdis-8418	80	16	that	that	PRON
ajpdis-8418	80	17	allows	allow	VERB
ajpdis-8418	80	18	:	:	PUNCT
ajpdis-8418	80	19	➢	➢	AUX
ajpdis-8418	80	20	link	link	VERB
ajpdis-8418	80	21	accounting	accounting	NOUN
ajpdis-8418	80	22	to	to	ADP
ajpdis-8418	80	23	production	production	NOUN
ajpdis-8418	80	24	cycles	cycle	NOUN
ajpdis-8418	80	25	;	;	PUNCT
ajpdis-8418	80	26	➢	➢	NOUN
ajpdis-8418	80	27	improve	improve	VERB
ajpdis-8418	80	28	the	the	DET
ajpdis-8418	80	29	accuracy	accuracy	NOUN
ajpdis-8418	80	30	of	of	ADP
ajpdis-8418	80	31	cost	cost	NOUN
ajpdis-8418	80	32	estimation	estimation	NOUN
ajpdis-8418	80	33	.	.	PUNCT
ajpdis-8418	81	1	3	3	X
ajpdis-8418	81	2	.	.	X
ajpdis-8418	81	3	experts	expert	NOUN
ajpdis-8418	81	4	emphasize	emphasize	VERB
ajpdis-8418	81	5	the	the	DET
ajpdis-8418	81	6	need	need	NOUN
ajpdis-8418	81	7	to	to	PART
ajpdis-8418	81	8	standardize	standardize	VERB
ajpdis-8418	81	9	accounting	accounting	NOUN
ajpdis-8418	81	10	methodology	methodology	NOUN
ajpdis-8418	81	11	,	,	PUNCT
ajpdis-8418	81	12	as	as	ADV
ajpdis-8418	81	13	well	well	ADV
ajpdis-8418	81	14	as	as	ADP
ajpdis-8418	81	15	to	to	PART
ajpdis-8418	81	16	develop	develop	VERB
ajpdis-8418	81	17	standard	standard	ADJ
ajpdis-8418	81	18	digital	digital	ADJ
ajpdis-8418	81	19	solutions	solution	NOUN
ajpdis-8418	81	20	adapted	adapt	VERB
ajpdis-8418	81	21	to	to	ADP
ajpdis-8418	81	22	textile	textile	NOUN
ajpdis-8418	81	23	clusters	cluster	NOUN
ajpdis-8418	81	24	.	.	PUNCT
ajpdis-8418	82	1	20	20	NUM
ajpdis-8418	82	2	journal	journal	NOUN
ajpdis-8418	82	3	of	of	ADP
ajpdis-8418	82	4	public	public	ADJ
ajpdis-8418	82	5	diplomacy	diplomacy	NOUN
ajpdis-8418	82	6	and	and	CCONJ
ajpdis-8418	82	7	international	international	ADJ
ajpdis-8418	82	8	studies	study	NOUN
ajpdis-8418	82	9	www	www	PROPN
ajpdis-8418	82	10	.	.	PUNCT
ajpdis-8418	83	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	83	2	conclusion	conclusion	NOUN
ajpdis-8418	83	3	:	:	PUNCT
ajpdis-8418	83	4	in	in	ADP
ajpdis-8418	83	5	the	the	DET
ajpdis-8418	83	6	context	context	NOUN
ajpdis-8418	83	7	of	of	ADP
ajpdis-8418	83	8	the	the	DET
ajpdis-8418	83	9	active	active	ADJ
ajpdis-8418	83	10	development	development	NOUN
ajpdis-8418	83	11	of	of	ADP
ajpdis-8418	83	12	cotton	cotton	NOUN
ajpdis-8418	83	13	and	and	CCONJ
ajpdis-8418	83	14	textile	textile	NOUN
ajpdis-8418	83	15	clusters	cluster	NOUN
ajpdis-8418	83	16	as	as	ADP
ajpdis-8418	83	17	a	a	DET
ajpdis-8418	83	18	key	key	ADJ
ajpdis-8418	83	19	link	link	NOUN
ajpdis-8418	83	20	in	in	ADP
ajpdis-8418	83	21	the	the	DET
ajpdis-8418	83	22	national	national	ADJ
ajpdis-8418	83	23	economy	economy	NOUN
ajpdis-8418	83	24	,	,	PUNCT
ajpdis-8418	83	25	there	there	PRON
ajpdis-8418	83	26	is	be	VERB
ajpdis-8418	83	27	an	an	DET
ajpdis-8418	83	28	objective	objective	ADJ
ajpdis-8418	83	29	need	need	NOUN
ajpdis-8418	83	30	to	to	PART
ajpdis-8418	83	31	improve	improve	VERB
ajpdis-8418	83	32	the	the	DET
ajpdis-8418	83	33	cost	cost	NOUN
ajpdis-8418	83	34	accounting	accounting	NOUN
ajpdis-8418	83	35	methodology	methodology	NOUN
ajpdis-8418	83	36	and	and	CCONJ
ajpdis-8418	83	37	optimize	optimize	VERB
ajpdis-8418	83	38	the	the	DET
ajpdis-8418	83	39	process	process	NOUN
ajpdis-8418	83	40	of	of	ADP
ajpdis-8418	83	41	calculating	calculate	VERB
ajpdis-8418	83	42	the	the	DET
ajpdis-8418	83	43	cost	cost	NOUN
ajpdis-8418	83	44	of	of	ADP
ajpdis-8418	83	45	production	production	NOUN
ajpdis-8418	83	46	.	.	PUNCT
ajpdis-8418	84	1	the	the	DET
ajpdis-8418	84	2	conducted	conduct	VERB
ajpdis-8418	84	3	research	research	NOUN
ajpdis-8418	84	4	has	have	AUX
ajpdis-8418	84	5	shown	show	VERB
ajpdis-8418	84	6	that	that	SCONJ
ajpdis-8418	84	7	traditional	traditional	ADJ
ajpdis-8418	84	8	cost	cost	NOUN
ajpdis-8418	84	9	accounting	accounting	NOUN
ajpdis-8418	84	10	methods	method	NOUN
ajpdis-8418	84	11	,	,	PUNCT
ajpdis-8418	84	12	which	which	PRON
ajpdis-8418	84	13	are	be	AUX
ajpdis-8418	84	14	primarily	primarily	ADV
ajpdis-8418	84	15	based	base	VERB
ajpdis-8418	84	16	on	on	ADP
ajpdis-8418	84	17	a	a	DET
ajpdis-8418	84	18	process	process	NOUN
ajpdis-8418	84	19	-	-	PUNCT
ajpdis-8418	84	20	by	by	ADP
ajpdis-8418	84	21	-	-	PUNCT
ajpdis-8418	84	22	process	process	NOUN
ajpdis-8418	84	23	or	or	CCONJ
ajpdis-8418	84	24	section	section	NOUN
ajpdis-8418	84	25	-	-	PUNCT
ajpdis-8418	84	26	by	by	ADP
ajpdis-8418	84	27	-	-	PUNCT
ajpdis-8418	84	28	section	section	NOUN
ajpdis-8418	84	29	approach	approach	NOUN
ajpdis-8418	84	30	without	without	ADP
ajpdis-8418	84	31	digital	digital	ADJ
ajpdis-8418	84	32	support	support	NOUN
ajpdis-8418	84	33	,	,	PUNCT
ajpdis-8418	84	34	do	do	AUX
ajpdis-8418	84	35	not	not	PART
ajpdis-8418	84	36	provide	provide	VERB
ajpdis-8418	84	37	complete	complete	ADJ
ajpdis-8418	84	38	transparency	transparency	NOUN
ajpdis-8418	84	39	and	and	CCONJ
ajpdis-8418	84	40	accuracy	accuracy	NOUN
ajpdis-8418	84	41	in	in	ADP
ajpdis-8418	84	42	calculating	calculate	VERB
ajpdis-8418	84	43	the	the	DET
ajpdis-8418	84	44	cost	cost	NOUN
ajpdis-8418	84	45	of	of	ADP
ajpdis-8418	84	46	production	production	NOUN
ajpdis-8418	84	47	,	,	PUNCT
ajpdis-8418	84	48	especially	especially	ADV
ajpdis-8418	84	49	in	in	ADP
ajpdis-8418	84	50	terms	term	NOUN
ajpdis-8418	84	51	of	of	ADP
ajpdis-8418	84	52	indirect	indirect	ADJ
ajpdis-8418	84	53	costs	cost	NOUN
ajpdis-8418	84	54	and	and	CCONJ
ajpdis-8418	84	55	intermediate	intermediate	ADJ
ajpdis-8418	84	56	semi	semi	ADJ
ajpdis-8418	84	57	-	-	ADJ
ajpdis-8418	84	58	finished	finished	ADJ
ajpdis-8418	84	59	products	product	NOUN
ajpdis-8418	84	60	.	.	PUNCT
ajpdis-8418	85	1	the	the	DET
ajpdis-8418	85	2	use	use	NOUN
ajpdis-8418	85	3	of	of	ADP
ajpdis-8418	85	4	research	research	NOUN
ajpdis-8418	85	5	methods	method	NOUN
ajpdis-8418	85	6	such	such	ADJ
ajpdis-8418	85	7	as	as	ADP
ajpdis-8418	85	8	analytical	analytical	ADJ
ajpdis-8418	85	9	approach	approach	NOUN
ajpdis-8418	85	10	,	,	PUNCT
ajpdis-8418	85	11	comparative	comparative	ADJ
ajpdis-8418	85	12	analysis	analysis	NOUN
ajpdis-8418	85	13	,	,	PUNCT
ajpdis-8418	85	14	economic	economic	ADJ
ajpdis-8418	85	15	and	and	CCONJ
ajpdis-8418	85	16	mathematical	mathematical	ADJ
ajpdis-8418	85	17	modeling	modeling	NOUN
ajpdis-8418	85	18	,	,	PUNCT
ajpdis-8418	85	19	expert	expert	NOUN
ajpdis-8418	85	20	assessments	assessment	NOUN
ajpdis-8418	85	21	,	,	PUNCT
ajpdis-8418	85	22	as	as	ADV
ajpdis-8418	85	23	well	well	ADV
ajpdis-8418	85	24	as	as	ADP
ajpdis-8418	85	25	tools	tool	NOUN
ajpdis-8418	85	26	for	for	ADP
ajpdis-8418	85	27	functional	functional	ADJ
ajpdis-8418	85	28	cost	cost	NOUN
ajpdis-8418	85	29	analysis	analysis	NOUN
ajpdis-8418	85	30	and	and	CCONJ
ajpdis-8418	85	31	business	business	NOUN
ajpdis-8418	85	32	process	process	NOUN
ajpdis-8418	85	33	modeling	modeling	NOUN
ajpdis-8418	85	34	,	,	PUNCT
ajpdis-8418	85	35	has	have	AUX
ajpdis-8418	85	36	made	make	VERB
ajpdis-8418	85	37	it	it	PRON
ajpdis-8418	85	38	possible	possible	ADJ
ajpdis-8418	85	39	to	to	PART
ajpdis-8418	85	40	identify	identify	VERB
ajpdis-8418	85	41	bottlenecks	bottleneck	NOUN
ajpdis-8418	85	42	in	in	ADP
ajpdis-8418	85	43	the	the	DET
ajpdis-8418	85	44	existing	exist	VERB
ajpdis-8418	85	45	accounting	accounting	NOUN
ajpdis-8418	85	46	practices	practice	NOUN
ajpdis-8418	85	47	and	and	CCONJ
ajpdis-8418	85	48	develop	develop	VERB
ajpdis-8418	85	49	scientifically	scientifically	ADV
ajpdis-8418	85	50	based	base	VERB
ajpdis-8418	85	51	proposals	proposal	NOUN
ajpdis-8418	85	52	for	for	ADP
ajpdis-8418	85	53	their	their	PRON
ajpdis-8418	85	54	improvement	improvement	NOUN
ajpdis-8418	85	55	.	.	PUNCT
ajpdis-8418	86	1	the	the	DET
ajpdis-8418	86	2	key	key	ADJ
ajpdis-8418	86	3	findings	finding	NOUN
ajpdis-8418	86	4	were	be	AUX
ajpdis-8418	86	5	:	:	PUNCT
ajpdis-8418	86	6	the	the	DET
ajpdis-8418	86	7	need	need	NOUN
ajpdis-8418	86	8	to	to	PART
ajpdis-8418	86	9	implement	implement	VERB
ajpdis-8418	86	10	a	a	DET
ajpdis-8418	86	11	process	process	NOUN
ajpdis-8418	86	12	-	-	PUNCT
ajpdis-8418	86	13	based	base	VERB
ajpdis-8418	86	14	accounting	accounting	NOUN
ajpdis-8418	86	15	method	method	NOUN
ajpdis-8418	86	16	that	that	PRON
ajpdis-8418	86	17	allows	allow	VERB
ajpdis-8418	86	18	for	for	ADP
ajpdis-8418	86	19	the	the	DET
ajpdis-8418	86	20	formation	formation	NOUN
ajpdis-8418	86	21	of	of	ADP
ajpdis-8418	86	22	cost	cost	NOUN
ajpdis-8418	86	23	based	base	VERB
ajpdis-8418	86	24	on	on	ADP
ajpdis-8418	86	25	the	the	DET
ajpdis-8418	86	26	sequential	sequential	ADJ
ajpdis-8418	86	27	movement	movement	NOUN
ajpdis-8418	86	28	of	of	ADP
ajpdis-8418	86	29	resources	resource	NOUN
ajpdis-8418	86	30	and	and	CCONJ
ajpdis-8418	86	31	costs	cost	NOUN
ajpdis-8418	86	32	through	through	ADP
ajpdis-8418	86	33	production	production	NOUN
ajpdis-8418	86	34	stages	stage	NOUN
ajpdis-8418	86	35	(	(	PUNCT
ajpdis-8418	86	36	steps	step	NOUN
ajpdis-8418	86	37	)	)	PUNCT
ajpdis-8418	86	38	.	.	PUNCT
ajpdis-8418	87	1	the	the	DET
ajpdis-8418	87	2	relevance	relevance	NOUN
ajpdis-8418	87	3	of	of	ADP
ajpdis-8418	87	4	automation	automation	NOUN
ajpdis-8418	87	5	and	and	CCONJ
ajpdis-8418	87	6	digitalization	digitalization	NOUN
ajpdis-8418	87	7	of	of	ADP
ajpdis-8418	87	8	accounting	accounting	NOUN
ajpdis-8418	87	9	,	,	PUNCT
ajpdis-8418	87	10	including	include	VERB
ajpdis-8418	87	11	through	through	ADP
ajpdis-8418	87	12	the	the	DET
ajpdis-8418	87	13	implementation	implementation	NOUN
ajpdis-8418	87	14	of	of	ADP
ajpdis-8418	87	15	erp	erp	PROPN
ajpdis-8418	87	16	and	and	CCONJ
ajpdis-8418	87	17	bpm	bpm	NOUN
ajpdis-8418	87	18	systems	system	NOUN
ajpdis-8418	87	19	to	to	PART
ajpdis-8418	87	20	ensure	ensure	VERB
ajpdis-8418	87	21	operational	operational	ADJ
ajpdis-8418	87	22	control	control	NOUN
ajpdis-8418	87	23	and	and	CCONJ
ajpdis-8418	87	24	the	the	DET
ajpdis-8418	87	25	formation	formation	NOUN
ajpdis-8418	87	26	of	of	ADP
ajpdis-8418	87	27	management	management	NOUN
ajpdis-8418	87	28	reporting	reporting	NOUN
ajpdis-8418	87	29	.	.	PUNCT
ajpdis-8418	88	1	the	the	DET
ajpdis-8418	88	2	expediency	expediency	NOUN
ajpdis-8418	88	3	of	of	ADP
ajpdis-8418	88	4	revising	revise	VERB
ajpdis-8418	88	5	the	the	DET
ajpdis-8418	88	6	composition	composition	NOUN
ajpdis-8418	88	7	and	and	CCONJ
ajpdis-8418	88	8	structure	structure	NOUN
ajpdis-8418	88	9	of	of	ADP
ajpdis-8418	88	10	indirect	indirect	ADJ
ajpdis-8418	88	11	costs	cost	NOUN
ajpdis-8418	88	12	,	,	PUNCT
ajpdis-8418	88	13	eliminating	eliminate	VERB
ajpdis-8418	88	14	nonvalue	nonvalue	NOUN
ajpdis-8418	88	15	-	-	PUNCT
ajpdis-8418	88	16	added	add	VERB
ajpdis-8418	88	17	operations	operation	NOUN
ajpdis-8418	88	18	,	,	PUNCT
ajpdis-8418	88	19	and	and	CCONJ
ajpdis-8418	88	20	improving	improve	VERB
ajpdis-8418	88	21	the	the	DET
ajpdis-8418	88	22	efficiency	efficiency	NOUN
ajpdis-8418	88	23	of	of	ADP
ajpdis-8418	88	24	cost	cost	NOUN
ajpdis-8418	88	25	allocation	allocation	NOUN
ajpdis-8418	88	26	between	between	ADP
ajpdis-8418	88	27	semi	semi	ADJ
ajpdis-8418	88	28	-	-	ADJ
ajpdis-8418	88	29	finished	finished	ADJ
ajpdis-8418	88	30	products	product	NOUN
ajpdis-8418	88	31	and	and	CCONJ
ajpdis-8418	88	32	finished	finished	ADJ
ajpdis-8418	88	33	products	product	NOUN
ajpdis-8418	88	34	.	.	PUNCT
ajpdis-8418	89	1	the	the	DET
ajpdis-8418	89	2	initiative	initiative	NOUN
ajpdis-8418	89	3	is	be	AUX
ajpdis-8418	89	4	supported	support	VERB
ajpdis-8418	89	5	by	by	ADP
ajpdis-8418	89	6	practitioners	practitioner	NOUN
ajpdis-8418	89	7	(	(	PUNCT
ajpdis-8418	89	8	accountants	accountant	NOUN
ajpdis-8418	89	9	,	,	PUNCT
ajpdis-8418	89	10	economists	economist	NOUN
ajpdis-8418	89	11	,	,	PUNCT
ajpdis-8418	89	12	and	and	CCONJ
ajpdis-8418	89	13	managers	manager	NOUN
ajpdis-8418	89	14	)	)	PUNCT
ajpdis-8418	89	15	,	,	PUNCT
ajpdis-8418	89	16	as	as	SCONJ
ajpdis-8418	89	17	evidenced	evidence	VERB
ajpdis-8418	89	18	by	by	ADP
ajpdis-8418	89	19	the	the	DET
ajpdis-8418	89	20	results	result	NOUN
ajpdis-8418	89	21	of	of	ADP
ajpdis-8418	89	22	expert	expert	NOUN
ajpdis-8418	89	23	surveys	survey	NOUN
ajpdis-8418	89	24	.	.	PUNCT
ajpdis-8418	90	1	thus	thus	ADV
ajpdis-8418	90	2	,	,	PUNCT
ajpdis-8418	90	3	the	the	DET
ajpdis-8418	90	4	implementation	implementation	NOUN
ajpdis-8418	90	5	of	of	ADP
ajpdis-8418	90	6	the	the	DET
ajpdis-8418	90	7	approaches	approach	NOUN
ajpdis-8418	90	8	proposed	propose	VERB
ajpdis-8418	90	9	in	in	ADP
ajpdis-8418	90	10	this	this	DET
ajpdis-8418	90	11	paper	paper	NOUN
ajpdis-8418	90	12	will	will	AUX
ajpdis-8418	90	13	create	create	VERB
ajpdis-8418	90	14	conditions	condition	NOUN
ajpdis-8418	90	15	for	for	ADP
ajpdis-8418	90	16	improving	improve	VERB
ajpdis-8418	90	17	the	the	DET
ajpdis-8418	90	18	accuracy	accuracy	NOUN
ajpdis-8418	90	19	of	of	ADP
ajpdis-8418	90	20	accounting	accounting	NOUN
ajpdis-8418	90	21	,	,	PUNCT
ajpdis-8418	90	22	transparency	transparency	NOUN
ajpdis-8418	90	23	of	of	ADP
ajpdis-8418	90	24	management	management	NOUN
ajpdis-8418	90	25	decisions	decision	NOUN
ajpdis-8418	90	26	,	,	PUNCT
ajpdis-8418	90	27	and	and	CCONJ
ajpdis-8418	90	28	reducing	reduce	VERB
ajpdis-8418	90	29	costs	cost	NOUN
ajpdis-8418	90	30	by	by	ADP
ajpdis-8418	90	31	optimizing	optimize	VERB
ajpdis-8418	90	32	expenses	expense	NOUN
ajpdis-8418	90	33	,	,	PUNCT
ajpdis-8418	90	34	which	which	PRON
ajpdis-8418	90	35	will	will	AUX
ajpdis-8418	90	36	directly	directly	ADV
ajpdis-8418	90	37	affect	affect	VERB
ajpdis-8418	90	38	the	the	DET
ajpdis-8418	90	39	competitiveness	competitiveness	NOUN
ajpdis-8418	90	40	of	of	ADP
ajpdis-8418	90	41	cotton	cotton	NOUN
ajpdis-8418	90	42	and	and	CCONJ
ajpdis-8418	90	43	textile	textile	NOUN
ajpdis-8418	90	44	cluster	cluster	NOUN
ajpdis-8418	90	45	products	product	NOUN
ajpdis-8418	90	46	in	in	ADP
ajpdis-8418	90	47	both	both	CCONJ
ajpdis-8418	90	48	domestic	domestic	ADJ
ajpdis-8418	90	49	and	and	CCONJ
ajpdis-8418	90	50	foreign	foreign	ADJ
ajpdis-8418	90	51	markets	market	NOUN
ajpdis-8418	90	52	.	.	PUNCT
ajpdis-8418	91	1	references	reference	NOUN
ajpdis-8418	91	2	.	.	PUNCT
ajpdis-8418	92	1	1	1	NUM
ajpdis-8418	92	2	.	.	X
ajpdis-8418	92	3	anikin	anikin	PROPN
ajpdis-8418	92	4	b.a	b.a	PROPN
ajpdis-8418	92	5	.	.	PROPN
ajpdis-8418	92	6	enterprise	enterprise	NOUN
ajpdis-8418	92	7	cost	cost	NOUN
ajpdis-8418	92	8	management	management	NOUN
ajpdis-8418	92	9	.	.	PUNCT
ajpdis-8418	93	1	—	—	PUNCT
ajpdis-8418	93	2	m.	m.	NOUN
ajpdis-8418	93	3	:	:	PUNCT
ajpdis-8418	93	4	infra	infra	NOUN
ajpdis-8418	93	5	-	-	PUNCT
ajpdis-8418	93	6	m	m	NOUN
ajpdis-8418	93	7	,	,	PUNCT
ajpdis-8418	93	8	2022	2022	NUM
ajpdis-8418	93	9	.	.	PUNCT
ajpdis-8418	94	1	2	2	X
ajpdis-8418	94	2	.	.	X
ajpdis-8418	94	3	savitskaya	savitskaya	PROPN
ajpdis-8418	95	1	g.v	g.v	PROPN
ajpdis-8418	95	2	.	.	PROPN
ajpdis-8418	95	3	analysis	analysis	NOUN
ajpdis-8418	95	4	of	of	ADP
ajpdis-8418	95	5	enterprise	enterprise	NOUN
ajpdis-8418	95	6	economic	economic	ADJ
ajpdis-8418	95	7	activity	activity	NOUN
ajpdis-8418	95	8	:	:	PUNCT
ajpdis-8418	95	9	a	a	DET
ajpdis-8418	95	10	study	study	NOUN
ajpdis-8418	95	11	guide	guide	NOUN
ajpdis-8418	95	12	.	.	PUNCT
ajpdis-8418	96	1	—	—	PUNCT
ajpdis-8418	96	2	m.	m.	NOUN
ajpdis-8418	96	3	:	:	PUNCT
ajpdis-8418	96	4	infram	infram	NOUN
ajpdis-8418	96	5	,	,	PUNCT
ajpdis-8418	96	6	2021	2021	NUM
ajpdis-8418	96	7	.	.	PUNCT
ajpdis-8418	97	1	3	3	X
ajpdis-8418	97	2	.	.	X
ajpdis-8418	97	3	horngren	horngren	PROPN
ajpdis-8418	97	4	c.t	c.t	PROPN
ajpdis-8418	97	5	.	.	PROPN
ajpdis-8418	97	6	,	,	PUNCT
ajpdis-8418	97	7	foster	foster	PROPN
ajpdis-8418	97	8	j.	j.	PROPN
ajpdis-8418	97	9	,	,	PUNCT
ajpdis-8418	97	10	datar	datar	PROPN
ajpdis-8418	97	11	s.m	s.m	PROPN
ajpdis-8418	97	12	.	.	PROPN
ajpdis-8418	97	13	accounting	accounting	PROPN
ajpdis-8418	97	14	:	:	PUNCT
ajpdis-8418	97	15	a	a	DET
ajpdis-8418	97	16	managerial	managerial	ADJ
ajpdis-8418	97	17	aspect	aspect	NOUN
ajpdis-8418	97	18	.	.	PUNCT
ajpdis-8418	98	1	—	—	PUNCT
ajpdis-8418	98	2	st	st	PROPN
ajpdis-8418	98	3	.	.	PROPN
ajpdis-8418	98	4	petersburg	petersburg	PROPN
ajpdis-8418	98	5	:	:	PUNCT
ajpdis-8418	98	6	peter	peter	PROPN
ajpdis-8418	98	7	,	,	PUNCT
ajpdis-8418	98	8	2020	2020	NUM
ajpdis-8418	98	9	.	.	PUNCT
ajpdis-8418	99	1	4	4	X
ajpdis-8418	99	2	.	.	X
ajpdis-8418	99	3	nidles	nidles	PROPN
ajpdis-8418	99	4	b.	b.	PROPN
ajpdis-8418	99	5	,	,	PUNCT
ajpdis-8418	99	6	anderson	anderson	PROPN
ajpdis-8418	99	7	g.	g.	PROPN
ajpdis-8418	99	8	,	,	PUNCT
ajpdis-8418	99	9	caldwell	caldwell	PROPN
ajpdis-8418	99	10	j.	j.	PROPN
ajpdis-8418	99	11	principles	principle	NOUN
ajpdis-8418	99	12	of	of	ADP
ajpdis-8418	99	13	accounting	accounting	NOUN
ajpdis-8418	99	14	.	.	PUNCT
ajpdis-8418	100	1	—	—	PUNCT
ajpdis-8418	100	2	moscow	moscow	NOUN
ajpdis-8418	100	3	:	:	PUNCT
ajpdis-8418	100	4	unity	unity	NOUN
ajpdis-8418	100	5	-	-	PUNCT
ajpdis-8418	100	6	dana	dana	PROPN
ajpdis-8418	100	7	,	,	PUNCT
ajpdis-8418	100	8	2019	2019	NUM
ajpdis-8418	100	9	.	.	PUNCT
ajpdis-8418	101	1	5	5	NUM
ajpdis-8418	101	2	.	.	X
ajpdis-8418	101	3	mukhamedzhanov	mukhamedzhanov	PROPN
ajpdis-8418	101	4	k.sh	k.sh	PROPN
ajpdis-8418	101	5	.	.	PUNCT
ajpdis-8418	102	1	modern	modern	ADJ
ajpdis-8418	102	2	approaches	approach	NOUN
ajpdis-8418	102	3	to	to	PART
ajpdis-8418	102	4	cost	cost	VERB
ajpdis-8418	102	5	formation	formation	NOUN
ajpdis-8418	102	6	and	and	CCONJ
ajpdis-8418	102	7	calculation	calculation	NOUN
ajpdis-8418	102	8	in	in	ADP
ajpdis-8418	102	9	the	the	DET
ajpdis-8418	102	10	textile	textile	NOUN
ajpdis-8418	102	11	industry	industry	NOUN
ajpdis-8418	102	12	.	.	PUNCT
ajpdis-8418	103	1	//	//	NUM
ajpdis-8418	104	1	economics	economic	NOUN
ajpdis-8418	104	2	and	and	CCONJ
ajpdis-8418	104	3	finance	finance	NOUN
ajpdis-8418	104	4	.	.	PUNCT
ajpdis-8418	105	1	—	—	PUNCT
ajpdis-8418	105	2	2022	2022	NUM
ajpdis-8418	105	3	.	.	PUNCT
ajpdis-8418	106	1	—	—	PUNCT
ajpdis-8418	106	2	no	no	INTJ
ajpdis-8418	106	3	.	.	NOUN
ajpdis-8418	107	1	4	4	X
ajpdis-8418	107	2	.	.	X
ajpdis-8418	107	3	—	—	PUNCT
ajpdis-8418	107	4	pp	pp	ADP
ajpdis-8418	107	5	.	.	PUNCT
ajpdis-8418	108	1	87–94	87–94	NUM
ajpdis-8418	108	2	.	.	NOUN
ajpdis-8418	109	1	6	6	NUM
ajpdis-8418	109	2	.	.	PUNCT
ajpdis-8418	110	1	sharipov	sharipov	PROPN
ajpdis-8418	110	2	zh.m	zh.m	PROPN
ajpdis-8418	110	3	.	.	PUNCT
ajpdis-8418	111	1	accounting	accounting	NOUN
ajpdis-8418	111	2	and	and	CCONJ
ajpdis-8418	111	3	analysis	analysis	NOUN
ajpdis-8418	111	4	of	of	ADP
ajpdis-8418	111	5	costs	cost	NOUN
ajpdis-8418	111	6	in	in	ADP
ajpdis-8418	111	7	textile	textile	NOUN
ajpdis-8418	111	8	industry	industry	NOUN
ajpdis-8418	111	9	clusters	cluster	NOUN
ajpdis-8418	111	10	.	.	PUNCT
ajpdis-8418	112	1	—	—	PUNCT
ajpdis-8418	112	2	tashkent	tashkent	NOUN
ajpdis-8418	112	3	:	:	PUNCT
ajpdis-8418	112	4	economy	economy	NOUN
ajpdis-8418	112	5	,	,	PUNCT
ajpdis-8418	112	6	2021	2021	NUM
ajpdis-8418	112	7	.	.	PUNCT
ajpdis-8418	113	1	7	7	X
ajpdis-8418	113	2	.	.	X
ajpdis-8418	113	3	zhuraev	zhuraev	PROPN
ajpdis-8418	113	4	a.r	a.r	PROPN
ajpdis-8418	113	5	.	.	PROPN
ajpdis-8418	113	6	process	process	NOUN
ajpdis-8418	113	7	approach	approach	NOUN
ajpdis-8418	113	8	in	in	ADP
ajpdis-8418	113	9	management	management	NOUN
ajpdis-8418	113	10	accounting	accounting	NOUN
ajpdis-8418	113	11	.	.	PUNCT
ajpdis-8418	114	1	//	//	PUNCT
ajpdis-8418	114	2	accounting	accounting	NOUN
ajpdis-8418	114	3	and	and	CCONJ
ajpdis-8418	114	4	audit	audit	NOUN
ajpdis-8418	114	5	.	.	PUNCT
ajpdis-8418	115	1	—	—	PUNCT
ajpdis-8418	115	2	2023	2023	NUM
ajpdis-8418	115	3	.	.	PUNCT
ajpdis-8418	115	4	—	—	PUNCT
ajpdis-8418	116	1	no	no	INTJ
ajpdis-8418	116	2	.	.	NOUN
ajpdis-8418	117	1	6	6	NUM
ajpdis-8418	117	2	.	.	X
ajpdis-8418	117	3	—	—	PUNCT
ajpdis-8418	117	4	pp	pp	ADP
ajpdis-8418	117	5	.	.	PUNCT
ajpdis-8418	118	1	55–60	55–60	NUM
ajpdis-8418	118	2	.	.	NOUN
ajpdis-8418	118	3	8	8	NUM
ajpdis-8418	118	4	.	.	X
ajpdis-8418	118	5	law	law	NOUN
ajpdis-8418	118	6	of	of	ADP
ajpdis-8418	118	7	the	the	DET
ajpdis-8418	118	8	republic	republic	NOUN
ajpdis-8418	118	9	of	of	ADP
ajpdis-8418	118	10	uzbekistan	uzbekistan	PROPN
ajpdis-8418	118	11	"	"	PUNCT
ajpdis-8418	118	12	on	on	ADP
ajpdis-8418	118	13	accounting	account	VERB
ajpdis-8418	118	14	"	"	PUNCT
ajpdis-8418	118	15	(	(	PUNCT
ajpdis-8418	118	16	new	new	ADJ
ajpdis-8418	118	17	edition	edition	NOUN
ajpdis-8418	118	18	dated	date	VERB
ajpdis-8418	118	19	05.04.2021	05.04.2021	NUM
ajpdis-8418	118	20	)	)	PUNCT
ajpdis-8418	118	21	.	.	PUNCT
ajpdis-8418	119	1	9	9	X
ajpdis-8418	119	2	.	.	X
ajpdis-8418	119	3	national	national	ADJ
ajpdis-8418	119	4	accounting	accounting	NOUN
ajpdis-8418	119	5	standards	standard	NOUN
ajpdis-8418	119	6	of	of	ADP
ajpdis-8418	119	7	the	the	DET
ajpdis-8418	119	8	republic	republic	NOUN
ajpdis-8418	119	9	of	of	ADP
ajpdis-8418	119	10	uzbekistan	uzbekistan	PROPN
ajpdis-8418	119	11	(	(	PUNCT
ajpdis-8418	119	12	nasu	nasu	PROPN
ajpdis-8418	119	13	)	)	PUNCT
ajpdis-8418	119	14	.	.	PUNCT
ajpdis-8418	120	1	—	—	PUNCT
ajpdis-8418	120	2	ministry	ministry	NOUN
ajpdis-8418	120	3	of	of	ADP
ajpdis-8418	120	4	finance	finance	PROPN
ajpdis-8418	120	5	of	of	ADP
ajpdis-8418	120	6	the	the	DET
ajpdis-8418	120	7	republic	republic	NOUN
ajpdis-8418	120	8	of	of	ADP
ajpdis-8418	120	9	uzbekistan	uzbekistan	PROPN
ajpdis-8418	120	10	,	,	PUNCT
ajpdis-8418	120	11	2022	2022	NUM
ajpdis-8418	120	12	.	.	PUNCT
ajpdis-8418	121	1	21	21	NUM
ajpdis-8418	121	2	journal	journal	NOUN
ajpdis-8418	121	3	of	of	ADP
ajpdis-8418	121	4	public	public	ADJ
ajpdis-8418	121	5	diplomacy	diplomacy	NOUN
ajpdis-8418	121	6	and	and	CCONJ
ajpdis-8418	121	7	international	international	ADJ
ajpdis-8418	121	8	studies	study	NOUN
ajpdis-8418	121	9	www	www	PROPN
ajpdis-8418	121	10	.	.	PROPN
ajpdis-8418	122	1	grnjournal.us	grnjournal.us	X
ajpdis-8418	122	2	10	10	NUM
ajpdis-8418	122	3	.	.	PUNCT
ajpdis-8418	123	1	guide	guide	VERB
ajpdis-8418	123	2	to	to	ADP
ajpdis-8418	123	3	the	the	DET
ajpdis-8418	123	4	automation	automation	NOUN
ajpdis-8418	123	5	of	of	ADP
ajpdis-8418	123	6	cost	cost	NOUN
ajpdis-8418	123	7	accounting	accounting	NOUN
ajpdis-8418	123	8	in	in	ADP
ajpdis-8418	123	9	manufacturing	manufacturing	NOUN
ajpdis-8418	123	10	enterprises	enterprise	NOUN
ajpdis-8418	123	11	(	(	PUNCT
ajpdis-8418	123	12	on	on	ADP
ajpdis-8418	123	13	the	the	DET
ajpdis-8418	123	14	example	example	NOUN
ajpdis-8418	123	15	of	of	ADP
ajpdis-8418	123	16	1c	1c	NUM
ajpdis-8418	123	17	:	:	PUNCT
ajpdis-8418	123	18	erp	erp	NOUN
ajpdis-8418	123	19	)	)	PUNCT
ajpdis-8418	123	20	.	.	PUNCT
ajpdis-8418	124	1	—	—	PUNCT
ajpdis-8418	124	2	m.	m.	NOUN
ajpdis-8418	124	3	:	:	PUNCT
ajpdis-8418	124	4	1c	1c	NUM
ajpdis-8418	124	5	-	-	PUNCT
ajpdis-8418	124	6	publishing	publishing	NOUN
ajpdis-8418	124	7	,	,	PUNCT
ajpdis-8418	124	8	2021	2021	NUM
ajpdis-8418	124	9	.	.	PUNCT
ajpdis-8418	125	1	11	11	NUM
ajpdis-8418	125	2	.	.	PUNCT
ajpdis-8418	126	1	guidelines	guideline	NOUN
ajpdis-8418	126	2	for	for	ADP
ajpdis-8418	126	3	the	the	DET
ajpdis-8418	126	4	organization	organization	NOUN
ajpdis-8418	126	5	of	of	ADP
ajpdis-8418	126	6	management	management	NOUN
ajpdis-8418	126	7	accounting	accounting	NOUN
ajpdis-8418	126	8	of	of	ADP
ajpdis-8418	126	9	costs	cost	NOUN
ajpdis-8418	126	10	in	in	ADP
ajpdis-8418	126	11	textile	textile	NOUN
ajpdis-8418	126	12	clusters	cluster	NOUN
ajpdis-8418	126	13	.	.	PUNCT
ajpdis-8418	127	1	—	—	PUNCT
ajpdis-8418	127	2	ministry	ministry	NOUN
ajpdis-8418	127	3	of	of	ADP
ajpdis-8418	127	4	economy	economy	NOUN
ajpdis-8418	127	5	and	and	CCONJ
ajpdis-8418	127	6	industry	industry	NOUN
ajpdis-8418	127	7	of	of	ADP
ajpdis-8418	127	8	the	the	DET
ajpdis-8418	127	9	republic	republic	NOUN
ajpdis-8418	127	10	of	of	ADP
ajpdis-8418	127	11	uzbekistan	uzbekistan	PROPN
ajpdis-8418	127	12	,	,	PUNCT
ajpdis-8418	127	13	2020	2020	NUM
ajpdis-8418	127	14	.	.	PUNCT
ajpdis-8418	128	1	12	12	NUM
ajpdis-8418	128	2	.	.	PUNCT
ajpdis-8418	129	1	porter	porter	PROPN
ajpdis-8418	129	2	m.e	m.e	PROPN
ajpdis-8418	129	3	.	.	PROPN
ajpdis-8418	129	4	competitive	competitive	ADJ
ajpdis-8418	129	5	advantage	advantage	NOUN
ajpdis-8418	129	6	.	.	PUNCT
ajpdis-8418	130	1	—	—	PUNCT
ajpdis-8418	130	2	new	new	PROPN
ajpdis-8418	130	3	york	york	PROPN
ajpdis-8418	130	4	:	:	PUNCT
ajpdis-8418	130	5	free	free	ADJ
ajpdis-8418	130	6	press	press	NOUN
ajpdis-8418	130	7	,	,	PUNCT
ajpdis-8418	130	8	1985	1985	NUM
ajpdis-8418	130	9	.	.	PUNCT
ajpdis-8418	131	1	13	13	NUM
ajpdis-8418	131	2	.	.	PUNCT
ajpdis-8418	131	3	drury	drury	PROPN
ajpdis-8418	131	4	c.	c.	PROPN
ajpdis-8418	131	5	management	management	PROPN
ajpdis-8418	131	6	and	and	CCONJ
ajpdis-8418	131	7	cost	cost	NOUN
ajpdis-8418	131	8	accounting	accounting	NOUN
ajpdis-8418	131	9	.	.	PUNCT
ajpdis-8418	132	1	—	—	PUNCT
ajpdis-8418	132	2	london	london	PROPN
ajpdis-8418	132	3	:	:	PUNCT
ajpdis-8418	132	4	cengage	cengage	PROPN
ajpdis-8418	132	5	learning	learning	PROPN
ajpdis-8418	132	6	,	,	PUNCT
ajpdis-8418	132	7	2022	2022	NUM
ajpdis-8418	132	8	.	.	PUNCT