id	sid	tid	token	lemma	pos
ajfa-12606	1	1	microsoft	microsoft	PROPN
ajfa-12606	1	2	word	word	NOUN
ajfa-12606	1	3	12606	12606	NUM
ajfa-12606	1	4	-	-	SYM
ajfa-12606	1	5	46168	46168	NUM
ajfa-12606	1	6	-	-	PUNCT
ajfa-12606	1	7	1	1	NUM
ajfa-12606	1	8	-	-	PUNCT
ajfa-12606	1	9	sm	sm	NOUN
ajfa-12606	1	10	-	-	PUNCT
ajfa-12606	1	11	writer2	writer2	VERB
ajfa-12606	1	12	-	-	ADJ
ajfa-12606	1	13	new	new	ADJ
ajfa-12606	1	14	asian	asian	ADJ
ajfa-12606	1	15	journal	journal	NOUN
ajfa-12606	1	16	of	of	ADP
ajfa-12606	1	17	finance	finance	PROPN
ajfa-12606	1	18	&	&	CCONJ
ajfa-12606	1	19	accounting	accounting	PROPN
ajfa-12606	1	20	issn	issn	PROPN
ajfa-12606	1	21	1946	1946	NUM
ajfa-12606	1	22	-	-	PUNCT
ajfa-12606	1	23	052x	052x	NOUN
ajfa-12606	1	24	2018	2018	NUM
ajfa-12606	1	25	,	,	PUNCT
ajfa-12606	1	26	vol	vol	NOUN
ajfa-12606	1	27	.	.	PROPN
ajfa-12606	1	28	10	10	NUM
ajfa-12606	1	29	,	,	PUNCT
ajfa-12606	1	30	no	no	INTJ
ajfa-12606	1	31	.	.	NOUN
ajfa-12606	1	32	1	1	NUM
ajfa-12606	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	1	34	390	390	NUM
ajfa-12606	1	35	extent	extent	NOUN
ajfa-12606	1	36	of	of	ADP
ajfa-12606	1	37	implementing	implement	VERB
ajfa-12606	1	38	target	target	NOUN
ajfa-12606	1	39	costing	costing	NOUN
ajfa-12606	1	40	and	and	CCONJ
ajfa-12606	1	41	value	value	NOUN
ajfa-12606	1	42	engineering	engineering	NOUN
ajfa-12606	1	43	approach	approach	NOUN
ajfa-12606	1	44	to	to	ADP
ajfa-12606	1	45	reducing	reduce	VERB
ajfa-12606	1	46	costs	cost	NOUN
ajfa-12606	1	47	:	:	PUNCT
ajfa-12606	1	48	a	a	DET
ajfa-12606	1	49	survey	survey	NOUN
ajfa-12606	1	50	in	in	ADP
ajfa-12606	1	51	jordanian	jordanian	ADJ
ajfa-12606	1	52	shareholding	shareholding	NOUN
ajfa-12606	1	53	companies	company	NOUN
ajfa-12606	1	54	for	for	ADP
ajfa-12606	1	55	food	food	NOUN
ajfa-12606	1	56	industries	industry	NOUN
ajfa-12606	1	57	prof	prof	NOUN
ajfa-12606	1	58	suleiman	suleiman	PROPN
ajfa-12606	1	59	mustafa	mustafa	PROPN
ajfa-12606	1	60	eldalahmeh	eldalahmeh	PROPN
ajfa-12606	1	61	faculty	faculty	NOUN
ajfa-12606	1	62	of	of	ADP
ajfa-12606	1	63	economic	economic	ADJ
ajfa-12606	1	64	and	and	CCONJ
ajfa-12606	1	65	administrative	administrative	ADJ
ajfa-12606	1	66	science	science	PROPN
ajfa-12606	1	67	accounting	accounting	PROPN
ajfa-12606	1	68	department	department	PROPN
ajfa-12606	1	69	–	–	PUNCT
ajfa-12606	1	70	jerash	jerash	PROPN
ajfa-12606	1	71	university	university	NOUN
ajfa-12606	1	72	e	e	NOUN
ajfa-12606	1	73	-	-	NOUN
ajfa-12606	1	74	mail	mail	NOUN
ajfa-12606	1	75	:	:	PUNCT
ajfa-12606	1	76	dr.el-dalahmeh97@live.com	dr.el-dalahmeh97@live.com	X
ajfa-12606	1	77	received	receive	VERB
ajfa-12606	1	78	:	:	PUNCT
ajfa-12606	1	79	jan	jan	PROPN
ajfa-12606	1	80	.	.	PROPN
ajfa-12606	1	81	3	3	NUM
ajfa-12606	1	82	,	,	PUNCT
ajfa-12606	1	83	2018	2018	NUM
ajfa-12606	1	84	accepted	accept	VERB
ajfa-12606	1	85	:	:	PUNCT
ajfa-12606	1	86	feb	feb	PROPN
ajfa-12606	1	87	.	.	PROPN
ajfa-12606	1	88	22	22	NUM
ajfa-12606	1	89	,	,	PUNCT
ajfa-12606	1	90	2018	2018	NUM
ajfa-12606	1	91	published	publish	VERB
ajfa-12606	1	92	:	:	PUNCT
ajfa-12606	1	93	june	june	PROPN
ajfa-12606	1	94	1	1	NUM
ajfa-12606	1	95	,	,	PUNCT
ajfa-12606	1	96	2018	2018	NUM
ajfa-12606	1	97	doi:10.5296	doi:10.5296	NOUN
ajfa-12606	1	98	/	/	SYM
ajfa-12606	1	99	ajfa.v10i1.12606	ajfa.v10i1.12606	DET
ajfa-12606	1	100	url	url	NOUN
ajfa-12606	1	101	:	:	PUNCT
ajfa-12606	1	102	https://doi.org/10.5296/ajfa.v10i1.12606	https://doi.org/10.5296/ajfa.v10i1.12606	VERB
ajfa-12606	1	103	abstract	abstract	ADJ
ajfa-12606	1	104	this	this	DET
ajfa-12606	1	105	study	study	NOUN
ajfa-12606	1	106	aims	aim	VERB
ajfa-12606	1	107	at	at	ADP
ajfa-12606	1	108	identifying	identify	VERB
ajfa-12606	1	109	the	the	DET
ajfa-12606	1	110	extent	extent	NOUN
ajfa-12606	1	111	of	of	ADP
ajfa-12606	1	112	implementing	implement	VERB
ajfa-12606	1	113	target	target	NOUN
ajfa-12606	1	114	costing	costing	NOUN
ajfa-12606	1	115	and	and	CCONJ
ajfa-12606	1	116	value	value	NOUN
ajfa-12606	1	117	engineering	engineering	NOUN
ajfa-12606	1	118	approach	approach	NOUN
ajfa-12606	1	119	to	to	ADP
ajfa-12606	1	120	reducing	reduce	VERB
ajfa-12606	1	121	costs	cost	NOUN
ajfa-12606	1	122	of	of	ADP
ajfa-12606	1	123	jordanian	jordanian	ADJ
ajfa-12606	1	124	public	public	ADJ
ajfa-12606	1	125	shareholding	shareholding	NOUN
ajfa-12606	1	126	companies	company	NOUN
ajfa-12606	1	127	for	for	ADP
ajfa-12606	1	128	food	food	NOUN
ajfa-12606	1	129	industries	industry	NOUN
ajfa-12606	1	130	.	.	PUNCT
ajfa-12606	2	1	to	to	PART
ajfa-12606	2	2	achieve	achieve	VERB
ajfa-12606	2	3	the	the	DET
ajfa-12606	2	4	study	study	NOUN
ajfa-12606	2	5	objectives	objective	NOUN
ajfa-12606	2	6	,	,	PUNCT
ajfa-12606	2	7	the	the	DET
ajfa-12606	2	8	researcher	researcher	NOUN
ajfa-12606	2	9	distributed	distribute	VERB
ajfa-12606	2	10	personally	personally	ADV
ajfa-12606	2	11	a	a	DET
ajfa-12606	2	12	questionnaire	questionnaire	NOUN
ajfa-12606	2	13	to	to	ADP
ajfa-12606	2	14	a	a	DET
ajfa-12606	2	15	random	random	ADJ
ajfa-12606	2	16	sample	sample	NOUN
ajfa-12606	2	17	of	of	ADP
ajfa-12606	2	18	(	(	PUNCT
ajfa-12606	2	19	145	145	NUM
ajfa-12606	2	20	)	)	PUNCT
ajfa-12606	2	21	accountants	accountant	NOUN
ajfa-12606	2	22	in	in	ADP
ajfa-12606	2	23	the	the	DET
ajfa-12606	2	24	hashemite	hashemite	ADJ
ajfa-12606	2	25	kingdom	kingdom	NOUN
ajfa-12606	2	26	of	of	ADP
ajfa-12606	2	27	jordan	jordan	PROPN
ajfa-12606	2	28	.	.	PUNCT
ajfa-12606	3	1	(	(	PUNCT
ajfa-12606	3	2	100	100	NUM
ajfa-12606	3	3	)	)	PUNCT
ajfa-12606	3	4	questionnaires	questionnaire	NOUN
ajfa-12606	3	5	were	be	AUX
ajfa-12606	3	6	returned	return	VERB
ajfa-12606	3	7	.	.	PUNCT
ajfa-12606	4	1	the	the	DET
ajfa-12606	4	2	response	response	NOUN
ajfa-12606	4	3	rate	rate	NOUN
ajfa-12606	4	4	was	be	AUX
ajfa-12606	4	5	69	69	NUM
ajfa-12606	4	6	%	%	NOUN
ajfa-12606	4	7	.	.	PUNCT
ajfa-12606	5	1	in	in	ADP
ajfa-12606	5	2	addition	addition	NOUN
ajfa-12606	5	3	,	,	PUNCT
ajfa-12606	5	4	the	the	DET
ajfa-12606	5	5	survey	survey	NOUN
ajfa-12606	5	6	sought	seek	VERB
ajfa-12606	5	7	to	to	PART
ajfa-12606	5	8	verify	verify	VERB
ajfa-12606	5	9	the	the	DET
ajfa-12606	5	10	five	five	NUM
ajfa-12606	5	11	basic	basic	ADJ
ajfa-12606	5	12	hypothesis	hypothesis	NOUN
ajfa-12606	5	13	of	of	ADP
ajfa-12606	5	14	the	the	DET
ajfa-12606	5	15	study	study	NOUN
ajfa-12606	5	16	.	.	PUNCT
ajfa-12606	6	1	in	in	ADP
ajfa-12606	6	2	order	order	NOUN
ajfa-12606	6	3	to	to	PART
ajfa-12606	6	4	analysis	analysis	VERB
ajfa-12606	6	5	the	the	DET
ajfa-12606	6	6	data	datum	NOUN
ajfa-12606	6	7	,	,	PUNCT
ajfa-12606	6	8	the	the	DET
ajfa-12606	6	9	researcher	researcher	NOUN
ajfa-12606	6	10	used	use	VERB
ajfa-12606	6	11	means	mean	NOUN
ajfa-12606	6	12	,	,	PUNCT
ajfa-12606	6	13	standard	standard	ADJ
ajfa-12606	6	14	deviations	deviation	NOUN
ajfa-12606	6	15	and	and	CCONJ
ajfa-12606	6	16	t	t	NOUN
ajfa-12606	6	17	-	-	PUNCT
ajfa-12606	6	18	test	test	NOUN
ajfa-12606	6	19	.	.	PUNCT
ajfa-12606	7	1	the	the	DET
ajfa-12606	7	2	results	result	NOUN
ajfa-12606	7	3	of	of	ADP
ajfa-12606	7	4	the	the	DET
ajfa-12606	7	5	survey	survey	NOUN
ajfa-12606	7	6	revealed	reveal	VERB
ajfa-12606	7	7	that	that	SCONJ
ajfa-12606	7	8	availability	availability	NOUN
ajfa-12606	7	9	of	of	ADP
ajfa-12606	7	10	the	the	DET
ajfa-12606	7	11	components	component	NOUN
ajfa-12606	7	12	of	of	ADP
ajfa-12606	7	13	application	application	NOUN
ajfa-12606	7	14	of	of	ADP
ajfa-12606	7	15	target	target	NOUN
ajfa-12606	7	16	cost	cost	NOUN
ajfa-12606	7	17	,	,	PUNCT
ajfa-12606	7	18	as	as	ADV
ajfa-12606	7	19	well	well	ADV
ajfa-12606	7	20	as	as	ADP
ajfa-12606	7	21	companies	company	NOUN
ajfa-12606	7	22	have	have	VERB
ajfa-12606	7	23	awareness	awareness	NOUN
ajfa-12606	7	24	,	,	PUNCT
ajfa-12606	7	25	concepts	concept	NOUN
ajfa-12606	7	26	,	,	PUNCT
ajfa-12606	7	27	principles	principle	NOUN
ajfa-12606	7	28	and	and	CCONJ
ajfa-12606	7	29	the	the	DET
ajfa-12606	7	30	importance	importance	NOUN
ajfa-12606	7	31	of	of	ADP
ajfa-12606	7	32	applying	apply	VERB
ajfa-12606	7	33	target	target	NOUN
ajfa-12606	7	34	costs	cost	NOUN
ajfa-12606	7	35	to	to	ADP
ajfa-12606	7	36	managing	manage	VERB
ajfa-12606	7	37	costs	cost	NOUN
ajfa-12606	7	38	so	so	SCONJ
ajfa-12606	7	39	as	as	SCONJ
ajfa-12606	7	40	to	to	PART
ajfa-12606	7	41	improve	improve	VERB
ajfa-12606	7	42	profitability	profitability	NOUN
ajfa-12606	7	43	,	,	PUNCT
ajfa-12606	7	44	and	and	CCONJ
ajfa-12606	7	45	the	the	DET
ajfa-12606	7	46	companies	company	NOUN
ajfa-12606	7	47	are	be	AUX
ajfa-12606	7	48	using	use	VERB
ajfa-12606	7	49	value	value	NOUN
ajfa-12606	7	50	engineering	engineering	NOUN
ajfa-12606	7	51	to	to	PART
ajfa-12606	7	52	achieve	achieve	VERB
ajfa-12606	7	53	a	a	DET
ajfa-12606	7	54	cost	cost	NOUN
ajfa-12606	7	55	to	to	PART
ajfa-12606	7	56	reach	reach	VERB
ajfa-12606	7	57	the	the	DET
ajfa-12606	7	58	target	target	NOUN
ajfa-12606	7	59	costs	cost	NOUN
ajfa-12606	7	60	.	.	PUNCT
ajfa-12606	8	1	the	the	DET
ajfa-12606	8	2	results	result	NOUN
ajfa-12606	8	3	also	also	ADV
ajfa-12606	8	4	showed	show	VERB
ajfa-12606	8	5	that	that	SCONJ
ajfa-12606	8	6	there	there	PRON
ajfa-12606	8	7	were	be	VERB
ajfa-12606	8	8	some	some	DET
ajfa-12606	8	9	difficulties	difficulty	NOUN
ajfa-12606	8	10	to	to	PART
ajfa-12606	8	11	hinder	hinder	VERB
ajfa-12606	8	12	the	the	DET
ajfa-12606	8	13	application	application	NOUN
ajfa-12606	8	14	of	of	ADP
ajfa-12606	8	15	target	target	NOUN
ajfa-12606	8	16	costs	cost	NOUN
ajfa-12606	8	17	and	and	CCONJ
ajfa-12606	8	18	value	value	NOUN
ajfa-12606	8	19	engineering	engineering	NOUN
ajfa-12606	8	20	in	in	ADP
ajfa-12606	8	21	jordanian	jordanian	ADJ
ajfa-12606	8	22	shareholding	shareholding	NOUN
ajfa-12606	8	23	companies	company	NOUN
ajfa-12606	8	24	for	for	ADP
ajfa-12606	8	25	food	food	NOUN
ajfa-12606	8	26	industries	industry	NOUN
ajfa-12606	8	27	.	.	PUNCT
ajfa-12606	9	1	the	the	DET
ajfa-12606	9	2	most	most	ADV
ajfa-12606	9	3	important	important	ADJ
ajfa-12606	9	4	difficulties	difficulty	NOUN
ajfa-12606	9	5	were	be	AUX
ajfa-12606	9	6	:	:	PUNCT
ajfa-12606	9	7	the	the	DET
ajfa-12606	9	8	lack	lack	NOUN
ajfa-12606	9	9	of	of	ADP
ajfa-12606	9	10	sufficient	sufficient	ADJ
ajfa-12606	9	11	knowledge	knowledge	NOUN
ajfa-12606	9	12	to	to	PART
ajfa-12606	9	13	manage	manage	VERB
ajfa-12606	9	14	the	the	DET
ajfa-12606	9	15	company	company	NOUN
ajfa-12606	9	16	on	on	ADP
ajfa-12606	9	17	how	how	SCONJ
ajfa-12606	9	18	to	to	PART
ajfa-12606	9	19	implement	implement	VERB
ajfa-12606	9	20	the	the	DET
ajfa-12606	9	21	target	target	NOUN
ajfa-12606	9	22	cost	cost	NOUN
ajfa-12606	9	23	and	and	CCONJ
ajfa-12606	9	24	value	value	NOUN
ajfa-12606	9	25	engineering	engineering	NOUN
ajfa-12606	9	26	.	.	PUNCT
ajfa-12606	10	1	the	the	DET
ajfa-12606	10	2	lack	lack	NOUN
ajfa-12606	10	3	of	of	ADP
ajfa-12606	10	4	research	research	NOUN
ajfa-12606	10	5	and	and	CCONJ
ajfa-12606	10	6	publication	publication	NOUN
ajfa-12606	10	7	related	relate	VERB
ajfa-12606	10	8	to	to	ADP
ajfa-12606	10	9	the	the	DET
ajfa-12606	10	10	benefits	benefit	NOUN
ajfa-12606	10	11	target	target	NOUN
ajfa-12606	10	12	cost	cost	NOUN
ajfa-12606	10	13	and	and	CCONJ
ajfa-12606	10	14	value	value	NOUN
ajfa-12606	10	15	engineering	engineering	NOUN
ajfa-12606	10	16	.	.	PUNCT
ajfa-12606	11	1	application	application	NOUN
ajfa-12606	11	2	costs	cost	VERB
ajfa-12606	11	3	greater	great	ADJ
ajfa-12606	11	4	than	than	ADP
ajfa-12606	11	5	the	the	DET
ajfa-12606	11	6	expected	expect	VERB
ajfa-12606	11	7	benefits	benefit	NOUN
ajfa-12606	11	8	.	.	PUNCT
ajfa-12606	12	1	keywords	keyword	NOUN
ajfa-12606	12	2	:	:	PUNCT
ajfa-12606	12	3	target	target	VERB
ajfa-12606	12	4	costs	cost	NOUN
ajfa-12606	12	5	,	,	PUNCT
ajfa-12606	12	6	value	value	NOUN
ajfa-12606	12	7	engineering	engineering	NOUN
ajfa-12606	12	8	,	,	PUNCT
ajfa-12606	12	9	management	management	NOUN
ajfa-12606	12	10	accounting	accounting	NOUN
ajfa-12606	12	11	,	,	PUNCT
ajfa-12606	12	12	the	the	DET
ajfa-12606	12	13	jordanian	jordanian	ADJ
ajfa-12606	12	14	shareholding	shareholding	NOUN
ajfa-12606	12	15	companies	company	NOUN
ajfa-12606	12	16	for	for	ADP
ajfa-12606	12	17	food	food	NOUN
ajfa-12606	12	18	industries	industry	NOUN
ajfa-12606	12	19	.	.	PUNCT
ajfa-12606	13	1	asian	asian	ADJ
ajfa-12606	13	2	journal	journal	PROPN
ajfa-12606	13	3	of	of	ADP
ajfa-12606	13	4	finance	finance	PROPN
ajfa-12606	13	5	&	&	CCONJ
ajfa-12606	13	6	accounting	accounting	PROPN
ajfa-12606	13	7	issn	issn	PROPN
ajfa-12606	13	8	1946	1946	NUM
ajfa-12606	13	9	-	-	PUNCT
ajfa-12606	13	10	052x	052x	NOUN
ajfa-12606	13	11	2018	2018	NUM
ajfa-12606	13	12	,	,	PUNCT
ajfa-12606	13	13	vol	vol	NOUN
ajfa-12606	13	14	.	.	PROPN
ajfa-12606	13	15	10	10	NUM
ajfa-12606	13	16	,	,	PUNCT
ajfa-12606	13	17	no	no	INTJ
ajfa-12606	13	18	.	.	NOUN
ajfa-12606	13	19	1	1	NUM
ajfa-12606	13	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	13	21	391	391	NUM
ajfa-12606	13	22	1	1	NUM
ajfa-12606	13	23	.	.	PUNCT
ajfa-12606	14	1	introduction	introduction	NOUN
ajfa-12606	14	2	the	the	DET
ajfa-12606	14	3	world	world	NOUN
ajfa-12606	14	4	is	be	AUX
ajfa-12606	14	5	witnessing	witness	VERB
ajfa-12606	14	6	huge	huge	ADJ
ajfa-12606	14	7	technological	technological	ADJ
ajfa-12606	14	8	developments	development	NOUN
ajfa-12606	14	9	in	in	ADP
ajfa-12606	14	10	the	the	DET
ajfa-12606	14	11	production	production	NOUN
ajfa-12606	14	12	on	on	ADP
ajfa-12606	14	13	and	and	CCONJ
ajfa-12606	14	14	management	management	NOUN
ajfa-12606	14	15	systems	system	NOUN
ajfa-12606	14	16	from	from	ADP
ajfa-12606	14	17	japanese	japanese	ADJ
ajfa-12606	14	18	companies	company	NOUN
ajfa-12606	14	19	and	and	CCONJ
ajfa-12606	14	20	most	most	ADJ
ajfa-12606	14	21	of	of	ADP
ajfa-12606	14	22	the	the	DET
ajfa-12606	14	23	major	major	ADJ
ajfa-12606	14	24	industrial	industrial	ADJ
ajfa-12606	14	25	companies	company	NOUN
ajfa-12606	14	26	in	in	ADP
ajfa-12606	14	27	most	most	ADJ
ajfa-12606	14	28	of	of	ADP
ajfa-12606	14	29	the	the	DET
ajfa-12606	14	30	developed	develop	VERB
ajfa-12606	14	31	countries	country	NOUN
ajfa-12606	14	32	,	,	PUNCT
ajfa-12606	14	33	also	also	ADV
ajfa-12606	14	34	,	,	PUNCT
ajfa-12606	14	35	these	these	PRON
ajfa-12606	14	36	have	have	AUX
ajfa-12606	14	37	achieved	achieve	VERB
ajfa-12606	14	38	remarkable	remarkable	ADJ
ajfa-12606	14	39	successes	success	NOUN
ajfa-12606	14	40	for	for	ADP
ajfa-12606	14	41	japanese	japanese	ADJ
ajfa-12606	14	42	companies	company	NOUN
ajfa-12606	14	43	,	,	PUNCT
ajfa-12606	14	44	making	make	VERB
ajfa-12606	14	45	them	they	PRON
ajfa-12606	14	46	the	the	DET
ajfa-12606	14	47	world	world	NOUN
ajfa-12606	14	48	’s	’s	PART
ajfa-12606	14	49	leading	lead	VERB
ajfa-12606	14	50	companies	company	NOUN
ajfa-12606	14	51	interims	interim	NOUN
ajfa-12606	14	52	of	of	ADP
ajfa-12606	14	53	cost	cost	NOUN
ajfa-12606	14	54	control	control	NOUN
ajfa-12606	14	55	and	and	CCONJ
ajfa-12606	14	56	high	high	ADJ
ajfa-12606	14	57	level	level	NOUN
ajfa-12606	14	58	of	of	ADP
ajfa-12606	14	59	quality	quality	NOUN
ajfa-12606	14	60	.	.	PUNCT
ajfa-12606	15	1	there	there	PRON
ajfa-12606	15	2	is	be	VERB
ajfa-12606	15	3	no	no	DET
ajfa-12606	15	4	doubt	doubt	NOUN
ajfa-12606	15	5	that	that	SCONJ
ajfa-12606	15	6	theses	these	VERB
ajfa-12606	15	7	development	development	NOUN
ajfa-12606	15	8	in	in	ADP
ajfa-12606	15	9	administrative	administrative	ADJ
ajfa-12606	15	10	thought	thought	NOUN
ajfa-12606	15	11	and	and	CCONJ
ajfa-12606	15	12	production	production	NOUN
ajfa-12606	15	13	technology	technology	NOUN
ajfa-12606	15	14	have	have	AUX
ajfa-12606	15	15	been	be	AUX
ajfa-12606	15	16	accounting	account	VERB
ajfa-12606	15	17	thought	think	VERB
ajfa-12606	15	18	,	,	PUNCT
ajfa-12606	15	19	especially	especially	ADV
ajfa-12606	15	20	in	in	ADP
ajfa-12606	15	21	the	the	DET
ajfa-12606	15	22	field	field	NOUN
ajfa-12606	15	23	of	of	ADP
ajfa-12606	15	24	managerial	managerial	ADJ
ajfa-12606	15	25	accounting	accounting	NOUN
ajfa-12606	15	26	and	and	CCONJ
ajfa-12606	15	27	information	information	NOUN
ajfa-12606	15	28	systems	system	NOUN
ajfa-12606	15	29	supporting	support	VERB
ajfa-12606	15	30	administrative	administrative	ADJ
ajfa-12606	15	31	decisions	decision	NOUN
ajfa-12606	15	32	.	.	PUNCT
ajfa-12606	16	1	the	the	DET
ajfa-12606	16	2	introduction	introduction	NOUN
ajfa-12606	16	3	of	of	ADP
ajfa-12606	16	4	target	target	NOUN
ajfa-12606	16	5	costing	costing	NOUN
ajfa-12606	16	6	and	and	CCONJ
ajfa-12606	16	7	value	value	NOUN
ajfa-12606	16	8	engineering	engineering	NOUN
ajfa-12606	16	9	has	have	AUX
ajfa-12606	16	10	emerged	emerge	VERB
ajfa-12606	16	11	as	as	ADP
ajfa-12606	16	12	one	one	NUM
ajfa-12606	16	13	of	of	ADP
ajfa-12606	16	14	the	the	DET
ajfa-12606	16	15	important	important	ADJ
ajfa-12606	16	16	approaches	approach	NOUN
ajfa-12606	16	17	in	in	ADP
ajfa-12606	16	18	marrying	marry	VERB
ajfa-12606	16	19	costs	cost	NOUN
ajfa-12606	16	20	through	through	ADP
ajfa-12606	16	21	reducing	reduce	VERB
ajfa-12606	16	22	them	they	PRON
ajfa-12606	16	23	,	,	PUNCT
ajfa-12606	16	24	while	while	SCONJ
ajfa-12606	16	25	maintaining	maintain	VERB
ajfa-12606	16	26	quality	quality	NOUN
ajfa-12606	16	27	.	.	PUNCT
ajfa-12606	17	1	due	due	ADP
ajfa-12606	17	2	to	to	ADP
ajfa-12606	17	3	the	the	DET
ajfa-12606	17	4	important	important	ADJ
ajfa-12606	17	5	of	of	ADP
ajfa-12606	17	6	target	target	NOUN
ajfa-12606	17	7	costs	cost	NOUN
ajfa-12606	17	8	and	and	CCONJ
ajfa-12606	17	9	value	value	NOUN
ajfa-12606	17	10	engineering	engineering	NOUN
ajfa-12606	17	11	in	in	ADP
ajfa-12606	17	12	reducing	reduce	VERB
ajfa-12606	17	13	costs	cost	NOUN
ajfa-12606	17	14	,	,	PUNCT
ajfa-12606	17	15	whether	whether	SCONJ
ajfa-12606	17	16	the	the	DET
ajfa-12606	17	17	shareholding	shareholding	NOUN
ajfa-12606	17	18	companies	company	NOUN
ajfa-12606	17	19	for	for	ADP
ajfa-12606	17	20	food	food	NOUN
ajfa-12606	17	21	industries	industry	NOUN
ajfa-12606	17	22	in	in	ADP
ajfa-12606	17	23	jordan	jordan	PROPN
ajfa-12606	17	24	have	have	AUX
ajfa-12606	17	25	begun	begin	VERB
ajfa-12606	17	26	to	to	PART
ajfa-12606	17	27	manage	manage	VERB
ajfa-12606	17	28	their	their	PRON
ajfa-12606	17	29	costs	cost	NOUN
ajfa-12606	17	30	through	through	ADP
ajfa-12606	17	31	their	their	PRON
ajfa-12606	17	32	use	use	NOUN
ajfa-12606	17	33	of	of	ADP
ajfa-12606	17	34	the	the	DET
ajfa-12606	17	35	target	target	NOUN
ajfa-12606	17	36	cost	cost	NOUN
ajfa-12606	17	37	approach	approach	NOUN
ajfa-12606	17	38	and	and	CCONJ
ajfa-12606	17	39	value	value	NOUN
ajfa-12606	17	40	engineering	engineering	NOUN
ajfa-12606	17	41	as	as	ADP
ajfa-12606	17	42	an	an	DET
ajfa-12606	17	43	entrance	entrance	NOUN
ajfa-12606	17	44	to	to	ADP
ajfa-12606	17	45	reducing	reduce	VERB
ajfa-12606	17	46	costs	cost	NOUN
ajfa-12606	17	47	.	.	PUNCT
ajfa-12606	18	1	2	2	X
ajfa-12606	18	2	.	.	X
ajfa-12606	18	3	the	the	DET
ajfa-12606	18	4	problem	problem	NOUN
ajfa-12606	18	5	of	of	ADP
ajfa-12606	18	6	study	study	NOUN
ajfa-12606	18	7	the	the	DET
ajfa-12606	18	8	problem	problem	NOUN
ajfa-12606	18	9	of	of	ADP
ajfa-12606	18	10	study	study	NOUN
ajfa-12606	18	11	is	be	AUX
ajfa-12606	18	12	to	to	PART
ajfa-12606	18	13	identify	identify	VERB
ajfa-12606	18	14	the	the	DET
ajfa-12606	18	15	extent	extent	NOUN
ajfa-12606	18	16	of	of	ADP
ajfa-12606	18	17	the	the	DET
ajfa-12606	18	18	implementation	implementation	NOUN
ajfa-12606	18	19	of	of	ADP
ajfa-12606	18	20	the	the	DET
ajfa-12606	18	21	target	target	NOUN
ajfa-12606	18	22	costs	cost	NOUN
ajfa-12606	18	23	of	of	ADP
ajfa-12606	18	24	the	the	DET
ajfa-12606	18	25	jordanian	jordanian	NOUN
ajfa-12606	18	26	as	as	ADP
ajfa-12606	18	27	entrance	entrance	NOUN
ajfa-12606	18	28	to	to	ADP
ajfa-12606	18	29	reducing	reduce	VERB
ajfa-12606	18	30	costs	cost	NOUN
ajfa-12606	18	31	of	of	ADP
ajfa-12606	18	32	the	the	DET
ajfa-12606	18	33	jordanian	jordanian	ADJ
ajfa-12606	18	34	shareholding	shareholding	NOUN
ajfa-12606	18	35	industrial	industrial	ADJ
ajfa-12606	18	36	companies	company	NOUN
ajfa-12606	18	37	.	.	PUNCT
ajfa-12606	19	1	3	3	X
ajfa-12606	19	2	.	.	X
ajfa-12606	19	3	the	the	DET
ajfa-12606	19	4	importance	importance	NOUN
ajfa-12606	19	5	of	of	ADP
ajfa-12606	19	6	the	the	DET
ajfa-12606	19	7	study	study	NOUN
ajfa-12606	19	8	the	the	DET
ajfa-12606	19	9	importance	importance	NOUN
ajfa-12606	19	10	of	of	ADP
ajfa-12606	19	11	this	this	DET
ajfa-12606	19	12	study	study	NOUN
ajfa-12606	19	13	comes	come	VERB
ajfa-12606	19	14	from	from	ADP
ajfa-12606	19	15	the	the	DET
ajfa-12606	19	16	importance	importance	NOUN
ajfa-12606	19	17	of	of	ADP
ajfa-12606	19	18	implementing	implement	VERB
ajfa-12606	19	19	the	the	DET
ajfa-12606	19	20	target	target	NOUN
ajfa-12606	19	21	costs	cost	NOUN
ajfa-12606	19	22	and	and	CCONJ
ajfa-12606	19	23	value	value	NOUN
ajfa-12606	19	24	engineering	engineering	NOUN
ajfa-12606	19	25	as	as	ADP
ajfa-12606	19	26	entrance	entrance	NOUN
ajfa-12606	19	27	to	to	ADP
ajfa-12606	19	28	reducing	reduce	VERB
ajfa-12606	19	29	costs	cost	NOUN
ajfa-12606	19	30	of	of	ADP
ajfa-12606	19	31	the	the	DET
ajfa-12606	19	32	shareholding	shareholding	NOUN
ajfa-12606	19	33	companies	company	NOUN
ajfa-12606	19	34	for	for	ADP
ajfa-12606	19	35	food	food	NOUN
ajfa-12606	19	36	industries	industry	NOUN
ajfa-12606	19	37	in	in	ADP
ajfa-12606	19	38	jordan	jordan	PROPN
ajfa-12606	19	39	.	.	PUNCT
ajfa-12606	20	1	4	4	X
ajfa-12606	20	2	.	.	NUM
ajfa-12606	20	3	purposes	purpose	NOUN
ajfa-12606	20	4	of	of	ADP
ajfa-12606	20	5	the	the	DET
ajfa-12606	20	6	study	study	NOUN
ajfa-12606	20	7	this	this	DET
ajfa-12606	20	8	study	study	NOUN
ajfa-12606	20	9	seeks	seek	VERB
ajfa-12606	20	10	to	to	PART
ajfa-12606	20	11	achieve	achieve	VERB
ajfa-12606	20	12	the	the	DET
ajfa-12606	20	13	following	follow	VERB
ajfa-12606	20	14	objective	objective	NOUN
ajfa-12606	20	15	:	:	PUNCT
ajfa-12606	20	16	1identify	1identify	NUM
ajfa-12606	20	17	the	the	DET
ajfa-12606	20	18	availability	availability	NOUN
ajfa-12606	20	19	of	of	ADP
ajfa-12606	20	20	the	the	DET
ajfa-12606	20	21	components	component	NOUN
ajfa-12606	20	22	of	of	ADP
ajfa-12606	20	23	implementing	implement	VERB
ajfa-12606	20	24	target	target	NOUN
ajfa-12606	20	25	costing	cost	VERB
ajfa-12606	20	26	entrance	entrance	NOUN
ajfa-12606	20	27	in	in	ADP
ajfa-12606	20	28	shareholding	shareholding	NOUN
ajfa-12606	20	29	companies	company	NOUN
ajfa-12606	20	30	for	for	ADP
ajfa-12606	20	31	food	food	NOUN
ajfa-12606	20	32	industries	industry	NOUN
ajfa-12606	20	33	in	in	ADP
ajfa-12606	20	34	jordan	jordan	PROPN
ajfa-12606	20	35	.	.	PUNCT
ajfa-12606	21	1	2identify	2identify	NUM
ajfa-12606	21	2	the	the	DET
ajfa-12606	21	3	extent	extent	NOUN
ajfa-12606	21	4	to	to	PART
ajfa-12606	21	5	which	which	PRON
ajfa-12606	21	6	jordanian	jordanian	ADJ
ajfa-12606	21	7	shareholding	shareholding	NOUN
ajfa-12606	21	8	companies	company	NOUN
ajfa-12606	21	9	for	for	ADP
ajfa-12606	21	10	food	food	NOUN
ajfa-12606	21	11	industries	industry	NOUN
ajfa-12606	21	12	are	be	AUX
ajfa-12606	21	13	aware	aware	ADJ
ajfa-12606	21	14	of	of	ADP
ajfa-12606	21	15	concepts	concept	NOUN
ajfa-12606	21	16	,	,	PUNCT
ajfa-12606	21	17	principles	principle	NOUN
ajfa-12606	21	18	and	and	CCONJ
ajfa-12606	21	19	importance	importance	NOUN
ajfa-12606	21	20	of	of	ADP
ajfa-12606	21	21	using	use	VERB
ajfa-12606	21	22	the	the	DET
ajfa-12606	21	23	target	target	NOUN
ajfa-12606	21	24	cost	cost	NOUN
ajfa-12606	21	25	approach	approach	NOUN
ajfa-12606	21	26	.	.	PUNCT
ajfa-12606	22	1	3the	3the	DET
ajfa-12606	22	2	extent	extent	NOUN
ajfa-12606	22	3	to	to	PART
ajfa-12606	22	4	which	which	PRON
ajfa-12606	22	5	jordanian	jordanian	ADJ
ajfa-12606	22	6	shareholding	shareholding	NOUN
ajfa-12606	22	7	for	for	ADP
ajfa-12606	22	8	food	food	NOUN
ajfa-12606	22	9	industries	industry	NOUN
ajfa-12606	22	10	companies	company	NOUN
ajfa-12606	22	11	use	use	VERB
ajfa-12606	22	12	the	the	DET
ajfa-12606	22	13	cost	cost	NOUN
ajfa-12606	22	14	target	target	NOUN
ajfa-12606	22	15	to	to	PART
ajfa-12606	22	16	manage	manage	VERB
ajfa-12606	22	17	their	their	PRON
ajfa-12606	22	18	costs	cost	NOUN
ajfa-12606	22	19	to	to	PART
ajfa-12606	22	20	improve	improve	VERB
ajfa-12606	22	21	profitability	profitability	NOUN
ajfa-12606	22	22	.	.	PUNCT
ajfa-12606	23	1	4the	4the	NUM
ajfa-12606	23	2	extent	extent	NOUN
ajfa-12606	23	3	to	to	PART
ajfa-12606	23	4	which	which	PRON
ajfa-12606	23	5	jordanian	jordanian	ADJ
ajfa-12606	23	6	shareholding	shareholding	NOUN
ajfa-12606	23	7	companies	company	NOUN
ajfa-12606	23	8	for	for	ADP
ajfa-12606	23	9	food	food	NOUN
ajfa-12606	23	10	industries	industry	NOUN
ajfa-12606	23	11	use	use	VERB
ajfa-12606	23	12	the	the	DET
ajfa-12606	23	13	value	value	NOUN
ajfa-12606	23	14	engineering	engineering	NOUN
ajfa-12606	23	15	to	to	PART
ajfa-12606	23	16	reduce	reduce	VERB
ajfa-12606	23	17	the	the	DET
ajfa-12606	23	18	cost	cost	NOUN
ajfa-12606	23	19	of	of	ADP
ajfa-12606	23	20	its	its	PRON
ajfa-12606	23	21	products	product	NOUN
ajfa-12606	23	22	to	to	PART
ajfa-12606	23	23	reach	reach	VERB
ajfa-12606	23	24	the	the	DET
ajfa-12606	23	25	target	target	NOUN
ajfa-12606	23	26	cost	cost	NOUN
ajfa-12606	23	27	.	.	PUNCT
ajfa-12606	24	1	5to	5to	NOUN
ajfa-12606	24	2	identify	identify	VERB
ajfa-12606	24	3	the	the	DET
ajfa-12606	24	4	difficulties	difficulty	NOUN
ajfa-12606	24	5	that	that	PRON
ajfa-12606	24	6	hinder	hinder	VERB
ajfa-12606	24	7	the	the	DET
ajfa-12606	24	8	adoption	adoption	NOUN
ajfa-12606	24	9	of	of	ADP
ajfa-12606	24	10	the	the	DET
ajfa-12606	24	11	target	target	NOUN
ajfa-12606	24	12	costing	costing	NOUN
ajfa-12606	24	13	and	and	CCONJ
ajfa-12606	24	14	value	value	NOUN
ajfa-12606	24	15	engineering	engineering	NOUN
ajfa-12606	24	16	in	in	ADP
ajfa-12606	24	17	jordanian	jordanian	ADJ
ajfa-12606	24	18	shareholding	shareholding	NOUN
ajfa-12606	24	19	companies	company	NOUN
ajfa-12606	24	20	for	for	ADP
ajfa-12606	24	21	food	food	NOUN
ajfa-12606	24	22	industries	industry	NOUN
ajfa-12606	24	23	in	in	ADP
ajfa-12606	24	24	jordan	jordan	PROPN
ajfa-12606	24	25	.	.	PUNCT
ajfa-12606	25	1	asian	asian	PROPN
ajfa-12606	25	2	journal	journal	PROPN
ajfa-12606	25	3	of	of	ADP
ajfa-12606	25	4	finance	finance	PROPN
ajfa-12606	25	5	&	&	CCONJ
ajfa-12606	25	6	accounting	accounting	PROPN
ajfa-12606	25	7	issn	issn	PROPN
ajfa-12606	25	8	1946	1946	NUM
ajfa-12606	25	9	-	-	PUNCT
ajfa-12606	25	10	052x	052x	NOUN
ajfa-12606	25	11	2018	2018	NUM
ajfa-12606	25	12	,	,	PUNCT
ajfa-12606	25	13	vol	vol	NOUN
ajfa-12606	25	14	.	.	PROPN
ajfa-12606	25	15	10	10	NUM
ajfa-12606	25	16	,	,	PUNCT
ajfa-12606	25	17	no	no	INTJ
ajfa-12606	25	18	.	.	NOUN
ajfa-12606	25	19	1	1	NUM
ajfa-12606	25	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	25	21	392	392	NUM
ajfa-12606	25	22	5	5	NUM
ajfa-12606	25	23	.	.	PUNCT
ajfa-12606	25	24	terminology	terminology	NOUN
ajfa-12606	25	25	of	of	ADP
ajfa-12606	25	26	study	study	NOUN
ajfa-12606	25	27	target	target	NOUN
ajfa-12606	25	28	costs	cost	NOUN
ajfa-12606	25	29	:	:	PUNCT
ajfa-12606	25	30	one	one	NUM
ajfa-12606	25	31	of	of	ADP
ajfa-12606	25	32	methods	method	NOUN
ajfa-12606	25	33	of	of	ADP
ajfa-12606	25	34	management	management	NOUN
ajfa-12606	25	35	accounting	account	VERB
ajfa-12606	25	36	for	for	ADP
ajfa-12606	25	37	cost	cost	NOUN
ajfa-12606	25	38	management	management	NOUN
ajfa-12606	25	39	,	,	PUNCT
ajfa-12606	25	40	which	which	PRON
ajfa-12606	25	41	aims	aim	VERB
ajfa-12606	25	42	to	to	PART
ajfa-12606	25	43	reduce	reduce	VERB
ajfa-12606	25	44	the	the	DET
ajfa-12606	25	45	cost	cost	NOUN
ajfa-12606	25	46	of	of	ADP
ajfa-12606	25	47	product	product	NOUN
ajfa-12606	25	48	during	during	ADP
ajfa-12606	25	49	the	the	DET
ajfa-12606	25	50	stages	stage	NOUN
ajfa-12606	25	51	of	of	ADP
ajfa-12606	25	52	planning	planning	NOUN
ajfa-12606	25	53	design	design	NOUN
ajfa-12606	25	54	and	and	CCONJ
ajfa-12606	25	55	product	product	NOUN
ajfa-12606	25	56	development	development	NOUN
ajfa-12606	25	57	with	with	ADP
ajfa-12606	25	58	high	high	ADJ
ajfa-12606	25	59	quality	quality	NOUN
ajfa-12606	25	60	to	to	PART
ajfa-12606	25	61	satisfy	satisfy	VERB
ajfa-12606	25	62	the	the	DET
ajfa-12606	25	63	desires	desire	NOUN
ajfa-12606	25	64	and	and	CCONJ
ajfa-12606	25	65	needs	need	NOUN
ajfa-12606	25	66	of	of	ADP
ajfa-12606	25	67	customers	customer	NOUN
ajfa-12606	25	68	and	and	CCONJ
ajfa-12606	25	69	reach	reach	VERB
ajfa-12606	25	70	a	a	DET
ajfa-12606	25	71	predefined	predefine	VERB
ajfa-12606	25	72	value	value	NOUN
ajfa-12606	25	73	of	of	ADP
ajfa-12606	25	74	cost	cost	NOUN
ajfa-12606	25	75	under	under	ADP
ajfa-12606	25	76	the	the	DET
ajfa-12606	25	77	market	market	NOUN
ajfa-12606	25	78	prices	price	NOUN
ajfa-12606	25	79	of	of	ADP
ajfa-12606	25	80	the	the	DET
ajfa-12606	25	81	product	product	NOUN
ajfa-12606	25	82	produced	produce	VERB
ajfa-12606	25	83	.	.	PUNCT
ajfa-12606	26	1	(	(	PUNCT
ajfa-12606	26	2	horngran	horngran	NOUN
ajfa-12606	26	3	.	.	PUNCT
ajfa-12606	26	4	etal,2011,p218	etal,2011,p218	NUM
ajfa-12606	26	5	)	)	PUNCT
ajfa-12606	26	6	.	.	PUNCT
ajfa-12606	27	1	value	value	NOUN
ajfa-12606	27	2	engineering	engineering	NOUN
ajfa-12606	27	3	is	be	AUX
ajfa-12606	27	4	searches	search	NOUN
ajfa-12606	27	5	to	to	ADP
ajfa-12606	27	6	potential	potential	ADJ
ajfa-12606	27	7	areas	area	NOUN
ajfa-12606	27	8	of	of	ADP
ajfa-12606	27	9	cost	cost	NOUN
ajfa-12606	27	10	reduction	reduction	NOUN
ajfa-12606	27	11	during	during	ADP
ajfa-12606	27	12	the	the	DET
ajfa-12606	27	13	product	product	NOUN
ajfa-12606	27	14	planning	planning	NOUN
ajfa-12606	27	15	design	design	NOUN
ajfa-12606	27	16	of	of	ADP
ajfa-12606	27	17	the	the	DET
ajfa-12606	27	18	product	product	NOUN
ajfa-12606	27	19	,	,	PUNCT
ajfa-12606	27	20	while	while	SCONJ
ajfa-12606	27	21	maintaining	maintain	VERB
ajfa-12606	27	22	the	the	DET
ajfa-12606	27	23	functional	functional	ADJ
ajfa-12606	27	24	status	status	NOUN
ajfa-12606	27	25	and	and	CCONJ
ajfa-12606	27	26	quality	quality	NOUN
ajfa-12606	27	27	of	of	ADP
ajfa-12606	27	28	product	product	NOUN
ajfa-12606	27	29	(	(	PUNCT
ajfa-12606	27	30	hilton	hilton	PROPN
ajfa-12606	27	31	,	,	PUNCT
ajfa-12606	27	32	2005	2005	NUM
ajfa-12606	27	33	,	,	PUNCT
ajfa-12606	27	34	p233	p233	NUM
ajfa-12606	27	35	)	)	PUNCT
ajfa-12606	27	36	.	.	PUNCT
ajfa-12606	28	1	6	6	X
ajfa-12606	28	2	.	.	X
ajfa-12606	28	3	literature	literature	NOUN
ajfa-12606	28	4	review	review	NOUN
ajfa-12606	28	5	in	in	ADP
ajfa-12606	28	6	the	the	DET
ajfa-12606	28	7	accounting	accounting	NOUN
ajfa-12606	28	8	literature	literature	NOUN
ajfa-12606	28	9	much	much	ADJ
ajfa-12606	28	10	has	have	AUX
ajfa-12606	28	11	been	be	AUX
ajfa-12606	28	12	written	write	VERB
ajfa-12606	28	13	about	about	ADP
ajfa-12606	28	14	the	the	DET
ajfa-12606	28	15	implementing	implement	VERB
ajfa-12606	28	16	target	target	NOUN
ajfa-12606	28	17	costing	costing	NOUN
ajfa-12606	28	18	and	and	CCONJ
ajfa-12606	28	19	value	value	NOUN
ajfa-12606	28	20	engineering	engineering	NOUN
ajfa-12606	28	21	entrance	entrance	NOUN
ajfa-12606	28	22	to	to	ADP
ajfa-12606	28	23	reducing	reduce	VERB
ajfa-12606	28	24	cost	cost	NOUN
ajfa-12606	28	25	,	,	PUNCT
ajfa-12606	28	26	the	the	DET
ajfa-12606	28	27	concept	concept	NOUN
ajfa-12606	28	28	of	of	ADP
ajfa-12606	28	29	target	target	NOUN
ajfa-12606	28	30	cost	cost	NOUN
ajfa-12606	28	31	was	be	AUX
ajfa-12606	28	32	introduced	introduce	VERB
ajfa-12606	28	33	in	in	ADP
ajfa-12606	28	34	1973	1973	NUM
ajfa-12606	28	35	in	in	ADP
ajfa-12606	28	36	japan	japan	PROPN
ajfa-12606	28	37	.	.	PUNCT
ajfa-12606	29	1	the	the	DET
ajfa-12606	29	2	association	association	NOUN
ajfa-12606	29	3	of	of	ADP
ajfa-12606	29	4	japanese	japanese	ADJ
ajfa-12606	29	5	accountants	accountant	NOUN
ajfa-12606	29	6	has	have	AUX
ajfa-12606	29	7	been	be	AUX
ajfa-12606	29	8	defined	define	VERB
ajfa-12606	29	9	target	target	NOUN
ajfa-12606	29	10	cost	cost	NOUN
ajfa-12606	29	11	as	as	ADP
ajfa-12606	29	12	a	a	DET
ajfa-12606	29	13	profit	profit	NOUN
ajfa-12606	29	14	management	management	NOUN
ajfa-12606	29	15	process	process	NOUN
ajfa-12606	29	16	by	by	ADP
ajfa-12606	29	17	determining	determine	VERB
ajfa-12606	29	18	the	the	DET
ajfa-12606	29	19	product	product	NOUN
ajfa-12606	29	20	quality	quality	NOUN
ajfa-12606	29	21	,	,	PUNCT
ajfa-12606	29	22	price	price	NOUN
ajfa-12606	29	23	,	,	PUNCT
ajfa-12606	29	24	distribution	distribution	NOUN
ajfa-12606	29	25	and	and	CCONJ
ajfa-12606	29	26	other	other	ADJ
ajfa-12606	29	27	product	product	NOUN
ajfa-12606	29	28	–	–	PUNCT
ajfa-12606	29	29	related	relate	VERB
ajfa-12606	29	30	objective	objective	NOUN
ajfa-12606	29	31	that	that	PRON
ajfa-12606	29	32	enable	enable	VERB
ajfa-12606	29	33	the	the	DET
ajfa-12606	29	34	company	company	NOUN
ajfa-12606	29	35	to	to	PART
ajfa-12606	29	36	achieve	achieve	VERB
ajfa-12606	29	37	its	its	PRON
ajfa-12606	29	38	profit	profit	NOUN
ajfa-12606	29	39	strategy	strategy	NOUN
ajfa-12606	29	40	,	,	PUNCT
ajfa-12606	29	41	this	this	PRON
ajfa-12606	29	42	is	be	AUX
ajfa-12606	29	43	achieved	achieve	VERB
ajfa-12606	29	44	during	during	ADP
ajfa-12606	29	45	the	the	DET
ajfa-12606	29	46	planning	planning	NOUN
ajfa-12606	29	47	design	design	NOUN
ajfa-12606	29	48	and	and	CCONJ
ajfa-12606	29	49	developing	develop	VERB
ajfa-12606	29	50	the	the	DET
ajfa-12606	29	51	product	product	NOUN
ajfa-12606	29	52	to	to	ADP
ajfa-12606	29	53	the	the	DET
ajfa-12606	29	54	level	level	NOUN
ajfa-12606	29	55	that	that	PRON
ajfa-12606	29	56	meets	meet	VERB
ajfa-12606	29	57	the	the	DET
ajfa-12606	29	58	needs	need	NOUN
ajfa-12606	29	59	of	of	ADP
ajfa-12606	29	60	customers	customer	NOUN
ajfa-12606	29	61	(	(	PUNCT
ajfa-12606	29	62	http://www.jps-dir.com	http://www.jps-dir.com	X
ajfa-12606	29	63	/forum	/forum	PUNCT
ajfa-12606	29	64	/uploads/13379	/uploads/13379	PROPN
ajfa-12606	29	65	/	/	PUNCT
ajfa-12606	29	66	what	what	PRON
ajfa-12606	29	67	target	target	VERB
ajfa-12606	29	68	cost	cost	NOUN
ajfa-12606	29	69	.	.	PUNCT
ajfa-12606	30	1	pdf).since	pdf).since	ADP
ajfa-12606	30	2	1995	1995	NUM
ajfa-12606	30	3	,	,	PUNCT
ajfa-12606	30	4	there	there	PRON
ajfa-12606	30	5	has	have	AUX
ajfa-12606	30	6	been	be	AUX
ajfa-12606	30	7	increased	increase	VERB
ajfa-12606	30	8	interest	interest	NOUN
ajfa-12606	30	9	in	in	ADP
ajfa-12606	30	10	studying	study	VERB
ajfa-12606	30	11	the	the	DET
ajfa-12606	30	12	implementing	implementing	NOUN
ajfa-12606	30	13	of	of	ADP
ajfa-12606	30	14	the	the	DET
ajfa-12606	30	15	target	target	NOUN
ajfa-12606	30	16	cost	cost	NOUN
ajfa-12606	30	17	after	after	SCONJ
ajfa-12606	30	18	the	the	DET
ajfa-12606	30	19	application	application	NOUN
ajfa-12606	30	20	showed	show	VERB
ajfa-12606	30	21	positive	positive	ADJ
ajfa-12606	30	22	results	result	NOUN
ajfa-12606	30	23	in	in	ADP
ajfa-12606	30	24	japan	japan	PROPN
ajfa-12606	30	25	.	.	PUNCT
ajfa-12606	31	1	researcher	researcher	PROPN
ajfa-12606	31	2	’s	’s	PART
ajfa-12606	31	3	opinions	opinion	NOUN
ajfa-12606	31	4	in	in	ADP
ajfa-12606	31	5	the	the	DET
ajfa-12606	31	6	target	target	NOUN
ajfa-12606	31	7	cost	cost	NOUN
ajfa-12606	31	8	field	field	NOUN
ajfa-12606	31	9	are	be	AUX
ajfa-12606	31	10	divided	divide	VERB
ajfa-12606	31	11	into	into	ADP
ajfa-12606	31	12	two	two	NUM
ajfa-12606	31	13	groups	group	NOUN
ajfa-12606	31	14	:	:	PUNCT
ajfa-12606	31	15	first	first	ADJ
ajfa-12606	31	16	groups	group	NOUN
ajfa-12606	31	17	see	see	VERB
ajfa-12606	31	18	the	the	DET
ajfa-12606	31	19	target	target	NOUN
ajfa-12606	31	20	cost	cost	NOUN
ajfa-12606	31	21	as	as	ADP
ajfa-12606	31	22	a	a	DET
ajfa-12606	31	23	cost	cost	NOUN
ajfa-12606	31	24	–	–	PUNCT
ajfa-12606	31	25	cutting	cut	VERB
ajfa-12606	31	26	tool	tool	NOUN
ajfa-12606	31	27	without	without	ADP
ajfa-12606	31	28	being	be	AUX
ajfa-12606	31	29	exposed	expose	VERB
ajfa-12606	31	30	to	to	ADP
ajfa-12606	31	31	its	its	PRON
ajfa-12606	31	32	impact	impact	NOUN
ajfa-12606	31	33	in	in	ADP
ajfa-12606	31	34	profitability	profitability	NOUN
ajfa-12606	31	35	planning	planning	NOUN
ajfa-12606	31	36	(	(	PUNCT
ajfa-12606	31	37	monden	monden	PROPN
ajfa-12606	31	38	&	&	CCONJ
ajfa-12606	31	39	hamad,1991,p16	hamad,1991,p16	NOUN
ajfa-12606	31	40	)	)	PUNCT
ajfa-12606	31	41	defined	define	VERB
ajfa-12606	31	42	target	target	NOUN
ajfa-12606	31	43	cost	cost	NOUN
ajfa-12606	31	44	as	as	ADP
ajfa-12606	31	45	a	a	DET
ajfa-12606	31	46	system	system	NOUN
ajfa-12606	31	47	that	that	PRON
ajfa-12606	31	48	helps	help	VERB
ajfa-12606	31	49	reduce	reduce	VERB
ajfa-12606	31	50	costs	cost	NOUN
ajfa-12606	31	51	in	in	ADP
ajfa-12606	31	52	the	the	DET
ajfa-12606	31	53	design	design	NOUN
ajfa-12606	31	54	of	of	ADP
ajfa-12606	31	55	the	the	DET
ajfa-12606	31	56	new	new	ADJ
ajfa-12606	31	57	product	product	NOUN
ajfa-12606	31	58	or	or	CCONJ
ajfa-12606	31	59	when	when	SCONJ
ajfa-12606	31	60	the	the	DET
ajfa-12606	31	61	design	design	NOUN
ajfa-12606	31	62	model	model	NOUN
ajfa-12606	31	63	of	of	ADP
ajfa-12606	31	64	the	the	DET
ajfa-12606	31	65	current	current	ADJ
ajfa-12606	31	66	product	product	NOUN
ajfa-12606	31	67	is	be	AUX
ajfa-12606	31	68	completely	completely	ADV
ajfa-12606	31	69	changed	change	VERB
ajfa-12606	31	70	or	or	CCONJ
ajfa-12606	31	71	the	the	DET
ajfa-12606	31	72	model	model	NOUN
ajfa-12606	31	73	is	be	AUX
ajfa-12606	31	74	partially	partially	ADV
ajfa-12606	31	75	modified	modify	VERB
ajfa-12606	31	76	.	.	PUNCT
ajfa-12606	32	1	(	(	PUNCT
ajfa-12606	32	2	lgangne	lgangne	PROPN
ajfa-12606	32	3	&	&	CCONJ
ajfa-12606	32	4	discenza	discenza	PROPN
ajfa-12606	32	5	,	,	PUNCT
ajfa-12606	32	6	1993	1993	NUM
ajfa-12606	32	7	,	,	PUNCT
ajfa-12606	32	8	p34	p34	NOUN
ajfa-12606	32	9	)	)	PUNCT
ajfa-12606	32	10	explained	explain	VERB
ajfa-12606	32	11	the	the	DET
ajfa-12606	32	12	concept	concept	NOUN
ajfa-12606	32	13	of	of	ADP
ajfa-12606	32	14	target	target	NOUN
ajfa-12606	32	15	cost	cost	NOUN
ajfa-12606	32	16	as	as	ADP
ajfa-12606	32	17	a	a	DET
ajfa-12606	32	18	method	method	NOUN
ajfa-12606	32	19	of	of	ADP
ajfa-12606	32	20	accounting	accounting	NOUN
ajfa-12606	32	21	management	management	NOUN
ajfa-12606	32	22	aimed	aim	VERB
ajfa-12606	32	23	at	at	ADP
ajfa-12606	32	24	cost	cost	NOUN
ajfa-12606	32	25	management	management	NOUN
ajfa-12606	32	26	during	during	ADP
ajfa-12606	32	27	the	the	DET
ajfa-12606	32	28	stage	stage	NOUN
ajfa-12606	32	29	of	of	ADP
ajfa-12606	32	30	planning	planning	NOUN
ajfa-12606	32	31	and	and	CCONJ
ajfa-12606	32	32	design	design	NOUN
ajfa-12606	32	33	of	of	ADP
ajfa-12606	32	34	product	product	NOUN
ajfa-12606	32	35	in	in	ADP
ajfa-12606	32	36	order	order	NOUN
ajfa-12606	32	37	to	to	PART
ajfa-12606	32	38	save	save	VERB
ajfa-12606	32	39	the	the	DET
ajfa-12606	32	40	ongoing	ongoing	ADJ
ajfa-12606	32	41	costs	cost	NOUN
ajfa-12606	32	42	using	use	VERB
ajfa-12606	32	43	various	various	ADJ
ajfa-12606	32	44	optimization	optimization	NOUN
ajfa-12606	32	45	tools	tool	NOUN
ajfa-12606	32	46	such	such	ADJ
ajfa-12606	32	47	as	as	ADP
ajfa-12606	32	48	value	value	NOUN
ajfa-12606	32	49	engineering	engineering	NOUN
ajfa-12606	32	50	.	.	PUNCT
ajfa-12606	33	1	(	(	PUNCT
ajfa-12606	33	2	kaplan	kaplan	PROPN
ajfa-12606	33	3	,	,	PUNCT
ajfa-12606	33	4	1998	1998	NUM
ajfa-12606	33	5	,	,	PUNCT
ajfa-12606	33	6	p61	p61	NUM
ajfa-12606	33	7	)	)	PUNCT
ajfa-12606	33	8	believes	believe	VERB
ajfa-12606	33	9	that	that	SCONJ
ajfa-12606	33	10	the	the	DET
ajfa-12606	33	11	target	target	NOUN
ajfa-12606	33	12	cost	cost	NOUN
ajfa-12606	33	13	is	be	AUX
ajfa-12606	33	14	the	the	DET
ajfa-12606	33	15	most	most	ADV
ajfa-12606	33	16	effective	effective	ADJ
ajfa-12606	33	17	way	way	NOUN
ajfa-12606	33	18	to	to	PART
ajfa-12606	33	19	support	support	VERB
ajfa-12606	33	20	competitive	competitive	ADJ
ajfa-12606	33	21	advantages	advantage	NOUN
ajfa-12606	33	22	in	in	ADP
ajfa-12606	33	23	order	order	NOUN
ajfa-12606	33	24	to	to	PART
ajfa-12606	33	25	reduce	reduce	VERB
ajfa-12606	33	26	cost	cost	NOUN
ajfa-12606	33	27	and	and	CCONJ
ajfa-12606	33	28	achieve	achieve	VERB
ajfa-12606	33	29	customer	customer	NOUN
ajfa-12606	33	30	satisfaction	satisfaction	NOUN
ajfa-12606	33	31	.	.	PUNCT
ajfa-12606	34	1	(	(	PUNCT
ajfa-12606	34	2	cooper	cooper	PROPN
ajfa-12606	34	3	&	&	CCONJ
ajfa-12606	34	4	salgmulder	salgmulder	PROPN
ajfa-12606	34	5	,	,	PUNCT
ajfa-12606	34	6	2003	2003	NUM
ajfa-12606	34	7	,	,	PUNCT
ajfa-12606	34	8	p60	p60	NOUN
ajfa-12606	34	9	)	)	PUNCT
ajfa-12606	34	10	said	say	VERB
ajfa-12606	34	11	that	that	SCONJ
ajfa-12606	34	12	the	the	DET
ajfa-12606	34	13	target	target	NOUN
ajfa-12606	34	14	cost	cost	NOUN
ajfa-12606	34	15	is	be	AUX
ajfa-12606	34	16	the	the	DET
ajfa-12606	34	17	most	most	ADV
ajfa-12606	34	18	effective	effective	ADJ
ajfa-12606	34	19	way	way	NOUN
ajfa-12606	34	20	to	to	PART
ajfa-12606	34	21	maintain	maintain	VERB
ajfa-12606	34	22	low	low	ADJ
ajfa-12606	34	23	-	-	PUNCT
ajfa-12606	34	24	cost	cost	NOUN
ajfa-12606	34	25	as	as	ADV
ajfa-12606	34	26	well	well	ADV
ajfa-12606	34	27	as	as	ADP
ajfa-12606	34	28	the	the	DET
ajfa-12606	34	29	manufacturing	manufacturing	NOUN
ajfa-12606	34	30	phase	phase	NOUN
ajfa-12606	34	31	of	of	ADP
ajfa-12606	34	32	the	the	DET
ajfa-12606	34	33	product	product	NOUN
ajfa-12606	34	34	life	life	NOUN
ajfa-12606	34	35	cycle	cycle	NOUN
ajfa-12606	34	36	.	.	PUNCT
ajfa-12606	35	1	in	in	ADP
ajfa-12606	35	2	the	the	DET
ajfa-12606	35	3	same	same	ADJ
ajfa-12606	35	4	vine	vine	NOUN
ajfa-12606	35	5	,	,	PUNCT
ajfa-12606	35	6	kazizen	kazizen	PROPN
ajfa-12606	35	7	sees	see	VERB
ajfa-12606	35	8	it	it	PRON
ajfa-12606	35	9	is	be	AUX
ajfa-12606	35	10	a	a	DET
ajfa-12606	35	11	cost	cost	NOUN
ajfa-12606	35	12	–	–	PUNCT
ajfa-12606	35	13	planning	planning	NOUN
ajfa-12606	35	14	and	and	CCONJ
ajfa-12606	35	15	design	design	NOUN
ajfa-12606	35	16	to	to	PART
ajfa-12606	35	17	reduce	reduce	VERB
ajfa-12606	35	18	cost	cost	NOUN
ajfa-12606	35	19	in	in	ADP
ajfa-12606	35	20	the	the	DET
ajfa-12606	35	21	manufacturing	manufacturing	NOUN
ajfa-12606	35	22	phase	phase	NOUN
ajfa-12606	35	23	to	to	ADP
ajfa-12606	35	24	the	the	DET
ajfa-12606	35	25	required	require	VERB
ajfa-12606	35	26	levels	level	NOUN
ajfa-12606	35	27	(	(	PUNCT
ajfa-12606	35	28	davies	davy	NOUN
ajfa-12606	35	29	&	&	CCONJ
ajfa-12606	35	30	boczko	boczko	PROPN
ajfa-12606	35	31	,	,	PUNCT
ajfa-12606	35	32	2005	2005	NUM
ajfa-12606	35	33	,	,	PUNCT
ajfa-12606	35	34	p437	p437	NUM
ajfa-12606	35	35	)	)	PUNCT
ajfa-12606	35	36	.	.	PUNCT
ajfa-12606	36	1	moreover	moreover	ADV
ajfa-12606	36	2	,	,	PUNCT
ajfa-12606	36	3	(	(	PUNCT
ajfa-12606	36	4	kee.r	kee.r	PROPN
ajfa-12606	36	5	&	&	CCONJ
ajfa-12606	36	6	matherly	matherly	ADV
ajfa-12606	36	7	2006	2006	NUM
ajfa-12606	36	8	,	,	PUNCT
ajfa-12606	36	9	p268	p268	PROPN
ajfa-12606	36	10	)	)	PUNCT
ajfa-12606	36	11	introduced	introduce	VERB
ajfa-12606	36	12	a	a	DET
ajfa-12606	36	13	definition	definition	NOUN
ajfa-12606	36	14	of	of	ADP
ajfa-12606	36	15	target	target	NOUN
ajfa-12606	36	16	cost	cost	NOUN
ajfa-12606	36	17	as	as	ADP
ajfa-12606	36	18	a	a	DET
ajfa-12606	36	19	cost	cost	NOUN
ajfa-12606	36	20	control	control	NOUN
ajfa-12606	36	21	tool	tool	NOUN
ajfa-12606	36	22	to	to	PART
ajfa-12606	36	23	help	help	VERB
ajfa-12606	36	24	control	control	VERB
ajfa-12606	36	25	the	the	DET
ajfa-12606	36	26	costs	cost	NOUN
ajfa-12606	36	27	that	that	PRON
ajfa-12606	36	28	occur	occur	VERB
ajfa-12606	36	29	during	during	ADP
ajfa-12606	36	30	the	the	DET
ajfa-12606	36	31	product	product	NOUN
ajfa-12606	36	32	life	life	NOUN
ajfa-12606	36	33	cycle	cycle	NOUN
ajfa-12606	36	34	from	from	ADP
ajfa-12606	36	35	the	the	DET
ajfa-12606	36	36	design	design	NOUN
ajfa-12606	36	37	stage	stage	NOUN
ajfa-12606	36	38	.	.	PUNCT
ajfa-12606	37	1	furthermore	furthermore	ADV
ajfa-12606	37	2	,	,	PUNCT
ajfa-12606	37	3	(	(	PUNCT
ajfa-12606	37	4	garrison	garrison	NOUN
ajfa-12606	37	5	,	,	PUNCT
ajfa-12606	37	6	etal	etal	NOUN
ajfa-12606	37	7	2011	2011	NUM
ajfa-12606	37	8	,	,	PUNCT
ajfa-12606	37	9	p723	p723	NUM
ajfa-12606	37	10	)	)	PUNCT
ajfa-12606	37	11	pointed	point	VERB
ajfa-12606	37	12	out	out	ADP
ajfa-12606	37	13	that	that	SCONJ
ajfa-12606	37	14	the	the	DET
ajfa-12606	37	15	target	target	NOUN
ajfa-12606	37	16	cost	cost	NOUN
ajfa-12606	37	17	process	process	NOUN
ajfa-12606	37	18	of	of	ADP
ajfa-12606	37	19	determining	determine	VERB
ajfa-12606	37	20	the	the	DET
ajfa-12606	37	21	maximum	maximum	ADJ
ajfa-12606	37	22	permitted	permit	VERB
ajfa-12606	37	23	costs	cost	NOUN
ajfa-12606	37	24	for	for	ADP
ajfa-12606	37	25	a	a	DET
ajfa-12606	37	26	new	new	ADJ
ajfa-12606	37	27	product	product	NOUN
ajfa-12606	37	28	and	and	CCONJ
ajfa-12606	37	29	through	through	ADP
ajfa-12606	37	30	the	the	DET
ajfa-12606	37	31	development	development	NOUN
ajfa-12606	37	32	of	of	ADP
ajfa-12606	37	33	an	an	DET
ajfa-12606	37	34	initial	initial	ADJ
ajfa-12606	37	35	model	model	NOUN
ajfa-12606	37	36	can	can	AUX
ajfa-12606	37	37	provide	provide	VERB
ajfa-12606	37	38	the	the	DET
ajfa-12606	37	39	maximum	maximum	ADJ
ajfa-12606	37	40	target	target	NOUN
ajfa-12606	37	41	cost	cost	NOUN
ajfa-12606	37	42	.	.	PUNCT
ajfa-12606	38	1	asian	asian	ADJ
ajfa-12606	38	2	journal	journal	PROPN
ajfa-12606	38	3	of	of	ADP
ajfa-12606	38	4	finance	finance	PROPN
ajfa-12606	38	5	&	&	CCONJ
ajfa-12606	38	6	accounting	accounting	PROPN
ajfa-12606	38	7	issn	issn	PROPN
ajfa-12606	38	8	1946	1946	NUM
ajfa-12606	38	9	-	-	PUNCT
ajfa-12606	38	10	052x	052x	NOUN
ajfa-12606	38	11	2018	2018	NUM
ajfa-12606	38	12	,	,	PUNCT
ajfa-12606	38	13	vol	vol	NOUN
ajfa-12606	38	14	.	.	PROPN
ajfa-12606	39	1	10	10	NUM
ajfa-12606	39	2	,	,	PUNCT
ajfa-12606	39	3	no	no	INTJ
ajfa-12606	39	4	.	.	NOUN
ajfa-12606	39	5	1	1	NUM
ajfa-12606	39	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	39	7	393	393	NUM
ajfa-12606	39	8	from	from	ADP
ajfa-12606	39	9	the	the	DET
ajfa-12606	39	10	point	point	NOUN
ajfa-12606	39	11	of	of	ADP
ajfa-12606	39	12	view	view	NOUN
ajfa-12606	39	13	of	of	ADP
ajfa-12606	39	14	the	the	DET
ajfa-12606	39	15	second	second	ADJ
ajfa-12606	39	16	group	group	NOUN
ajfa-12606	39	17	,	,	PUNCT
ajfa-12606	39	18	the	the	DET
ajfa-12606	39	19	target	target	NOUN
ajfa-12606	39	20	cost	cost	NOUN
ajfa-12606	39	21	approach	approach	NOUN
ajfa-12606	39	22	is	be	AUX
ajfa-12606	39	23	a	a	DET
ajfa-12606	39	24	method	method	NOUN
ajfa-12606	39	25	aimed	aim	VERB
ajfa-12606	39	26	at	at	ADP
ajfa-12606	39	27	improving	improve	VERB
ajfa-12606	39	28	the	the	DET
ajfa-12606	39	29	profitability	profitability	NOUN
ajfa-12606	39	30	of	of	ADP
ajfa-12606	39	31	the	the	DET
ajfa-12606	39	32	enterprise	enterprise	NOUN
ajfa-12606	39	33	and	and	CCONJ
ajfa-12606	39	34	reducing	reduce	VERB
ajfa-12606	39	35	costs	cost	NOUN
ajfa-12606	39	36	.	.	PUNCT
ajfa-12606	40	1	in	in	ADP
ajfa-12606	40	2	other	other	ADJ
ajfa-12606	40	3	words	word	NOUN
ajfa-12606	40	4	,	,	PUNCT
ajfa-12606	40	5	the	the	DET
ajfa-12606	40	6	target	target	NOUN
ajfa-12606	40	7	cost	cost	NOUN
ajfa-12606	40	8	is	be	AUX
ajfa-12606	40	9	a	a	DET
ajfa-12606	40	10	process	process	NOUN
ajfa-12606	40	11	aimed	aim	VERB
ajfa-12606	40	12	at	at	ADP
ajfa-12606	40	13	reaching	reach	VERB
ajfa-12606	40	14	the	the	DET
ajfa-12606	40	15	desired	desire	VERB
ajfa-12606	40	16	financial	financial	ADJ
ajfa-12606	40	17	results	result	NOUN
ajfa-12606	40	18	of	of	ADP
ajfa-12606	40	19	the	the	DET
ajfa-12606	40	20	product	product	NOUN
ajfa-12606	40	21	at	at	ADP
ajfa-12606	40	22	a	a	DET
ajfa-12606	40	23	given	give	VERB
ajfa-12606	40	24	time	time	NOUN
ajfa-12606	40	25	by	by	ADP
ajfa-12606	40	26	reducing	reduce	VERB
ajfa-12606	40	27	the	the	DET
ajfa-12606	40	28	cost	cost	NOUN
ajfa-12606	40	29	and	and	CCONJ
ajfa-12606	40	30	improving	improve	VERB
ajfa-12606	40	31	profitability	profitability	NOUN
ajfa-12606	40	32	(	(	PUNCT
ajfa-12606	40	33	the	the	DET
ajfa-12606	40	34	difference	difference	NOUN
ajfa-12606	40	35	between	between	ADP
ajfa-12606	40	36	the	the	DET
ajfa-12606	40	37	expected	expect	VERB
ajfa-12606	40	38	selling	selling	NOUN
ajfa-12606	40	39	price	price	NOUN
ajfa-12606	40	40	and	and	CCONJ
ajfa-12606	40	41	profit	profit	NOUN
ajfa-12606	40	42	ability	ability	NOUN
ajfa-12606	40	43	planned	plan	VERB
ajfa-12606	40	44	establishment	establishment	NOUN
ajfa-12606	40	45	)	)	PUNCT
ajfa-12606	40	46	.	.	PUNCT
ajfa-12606	41	1	(	(	PUNCT
ajfa-12606	41	2	castellano	castellano	PROPN
ajfa-12606	41	3	&	&	CCONJ
ajfa-12606	41	4	young,2003,p144	young,2003,p144	NUM
ajfa-12606	41	5	)	)	PUNCT
ajfa-12606	41	6	explained	explain	VERB
ajfa-12606	41	7	the	the	DET
ajfa-12606	41	8	target	target	NOUN
ajfa-12606	41	9	cost	cost	NOUN
ajfa-12606	41	10	as	as	ADP
ajfa-12606	41	11	a	a	DET
ajfa-12606	41	12	profit	profit	NOUN
ajfa-12606	41	13	planning	planning	NOUN
ajfa-12606	41	14	and	and	CCONJ
ajfa-12606	41	15	cost	cost	NOUN
ajfa-12606	41	16	management	management	NOUN
ajfa-12606	41	17	system	system	NOUN
ajfa-12606	41	18	based	base	VERB
ajfa-12606	41	19	on	on	ADP
ajfa-12606	41	20	sales	sale	NOUN
ajfa-12606	41	21	price	price	NOUN
ajfa-12606	41	22	,	,	PUNCT
ajfa-12606	41	23	costumer	costumer	NOUN
ajfa-12606	41	24	focus	focus	NOUN
ajfa-12606	41	25	,	,	PUNCT
ajfa-12606	41	26	product	product	NOUN
ajfa-12606	41	27	design	design	NOUN
ajfa-12606	41	28	and	and	CCONJ
ajfa-12606	41	29	an	an	DET
ajfa-12606	41	30	integrated	integrated	ADJ
ajfa-12606	41	31	team	team	NOUN
ajfa-12606	41	32	that	that	PRON
ajfa-12606	41	33	is	be	AUX
ajfa-12606	41	34	committed	commit	VERB
ajfa-12606	41	35	to	to	ADP
ajfa-12606	41	36	implementing	implement	VERB
ajfa-12606	41	37	the	the	DET
ajfa-12606	41	38	system	system	NOUN
ajfa-12606	41	39	.	.	PUNCT
ajfa-12606	42	1	in	in	ADP
ajfa-12606	42	2	this	this	DET
ajfa-12606	42	3	regards	regard	NOUN
ajfa-12606	42	4	,	,	PUNCT
ajfa-12606	42	5	(	(	PUNCT
ajfa-12606	42	6	hematfaret	hematfaret	PROPN
ajfa-12606	42	7	al	al	PROPN
ajfa-12606	42	8	,	,	PUNCT
ajfa-12606	42	9	2011	2011	NUM
ajfa-12606	42	10	,	,	PUNCT
ajfa-12606	42	11	p3	p3	PROPN
ajfa-12606	42	12	)	)	PUNCT
ajfa-12606	42	13	concluded	conclude	VERB
ajfa-12606	42	14	that	that	SCONJ
ajfa-12606	42	15	target	target	NOUN
ajfa-12606	42	16	cost	cost	NOUN
ajfa-12606	42	17	is	be	AUX
ajfa-12606	42	18	a	a	DET
ajfa-12606	42	19	process	process	NOUN
ajfa-12606	42	20	to	to	PART
ajfa-12606	42	21	determine	determine	VERB
ajfa-12606	42	22	the	the	DET
ajfa-12606	42	23	target	target	NOUN
ajfa-12606	42	24	cost	cost	NOUN
ajfa-12606	42	25	of	of	ADP
ajfa-12606	42	26	new	new	ADJ
ajfa-12606	42	27	products	product	NOUN
ajfa-12606	42	28	before	before	SCONJ
ajfa-12606	42	29	they	they	PRON
ajfa-12606	42	30	are	be	AUX
ajfa-12606	42	31	produced	produce	VERB
ajfa-12606	42	32	by	by	ADP
ajfa-12606	42	33	providing	provide	VERB
ajfa-12606	42	34	the	the	DET
ajfa-12606	42	35	cost	cost	NOUN
ajfa-12606	42	36	information	information	NOUN
ajfa-12606	42	37	intended	intend	VERB
ajfa-12606	42	38	for	for	ADP
ajfa-12606	42	39	design	design	NOUN
ajfa-12606	42	40	engineers	engineer	NOUN
ajfa-12606	42	41	to	to	PART
ajfa-12606	42	42	achieve	achieve	VERB
ajfa-12606	42	43	the	the	DET
ajfa-12606	42	44	application	application	NOUN
ajfa-12606	42	45	of	of	ADP
ajfa-12606	42	46	new	new	ADJ
ajfa-12606	42	47	cost	cost	NOUN
ajfa-12606	42	48	management	management	NOUN
ajfa-12606	42	49	in	in	ADP
ajfa-12606	42	50	order	order	NOUN
ajfa-12606	42	51	to	to	PART
ajfa-12606	42	52	ensure	ensure	VERB
ajfa-12606	42	53	the	the	DET
ajfa-12606	42	54	profitability	profitability	NOUN
ajfa-12606	42	55	of	of	ADP
ajfa-12606	42	56	the	the	DET
ajfa-12606	42	57	new	new	ADJ
ajfa-12606	42	58	product	product	NOUN
ajfa-12606	42	59	when	when	SCONJ
ajfa-12606	42	60	it	it	PRON
ajfa-12606	42	61	is	be	AUX
ajfa-12606	42	62	put	put	VERB
ajfa-12606	42	63	on	on	ADP
ajfa-12606	42	64	the	the	DET
ajfa-12606	42	65	market	market	NOUN
ajfa-12606	42	66	.	.	PUNCT
ajfa-12606	43	1	6.1	6.1	NUM
ajfa-12606	43	2	advantages	advantage	NOUN
ajfa-12606	43	3	of	of	ADP
ajfa-12606	43	4	target	target	NOUN
ajfa-12606	43	5	cost	cost	NOUN
ajfa-12606	43	6	nowadays	nowadays	ADV
ajfa-12606	43	7	,	,	PUNCT
ajfa-12606	43	8	companies	company	NOUN
ajfa-12606	43	9	face	face	VERB
ajfa-12606	43	10	severs	sever	NOUN
ajfa-12606	43	11	pressures	pressure	NOUN
ajfa-12606	43	12	from	from	ADP
ajfa-12606	43	13	different	different	ADJ
ajfa-12606	43	14	stakeholders	stakeholder	NOUN
ajfa-12606	43	15	to	to	PART
ajfa-12606	43	16	keep	keep	VERB
ajfa-12606	43	17	prices	price	NOUN
ajfa-12606	43	18	low	low	ADJ
ajfa-12606	43	19	and	and	CCONJ
ajfa-12606	43	20	to	to	PART
ajfa-12606	43	21	increase	increase	VERB
ajfa-12606	43	22	their	their	PRON
ajfa-12606	43	23	profit	profit	NOUN
ajfa-12606	43	24	at	at	ADP
ajfa-12606	43	25	the	the	DET
ajfa-12606	43	26	same	same	ADJ
ajfa-12606	43	27	time	time	NOUN
ajfa-12606	43	28	.	.	PUNCT
ajfa-12606	44	1	thus	thus	ADV
ajfa-12606	44	2	,	,	PUNCT
ajfa-12606	44	3	they	they	PRON
ajfa-12606	44	4	use	use	VERB
ajfa-12606	44	5	different	different	ADJ
ajfa-12606	44	6	strategies	strategy	NOUN
ajfa-12606	44	7	to	to	PART
ajfa-12606	44	8	increase	increase	VERB
ajfa-12606	44	9	profits	profit	NOUN
ajfa-12606	44	10	without	without	ADP
ajfa-12606	44	11	affecting	affect	VERB
ajfa-12606	44	12	price	price	NOUN
ajfa-12606	44	13	.	.	PUNCT
ajfa-12606	45	1	one	one	NUM
ajfa-12606	45	2	of	of	ADP
ajfa-12606	45	3	these	these	DET
ajfa-12606	45	4	strategies	strategy	NOUN
ajfa-12606	45	5	is	be	AUX
ajfa-12606	45	6	target	target	NOUN
ajfa-12606	45	7	costing	costing	NOUN
ajfa-12606	45	8	.	.	PUNCT
ajfa-12606	46	1	(	(	PUNCT
ajfa-12606	46	2	hilton	hilton	PROPN
ajfa-12606	46	3	,	,	PUNCT
ajfa-12606	46	4	2005	2005	NUM
ajfa-12606	46	5	,	,	PUNCT
ajfa-12606	46	6	p650	p650	NUM
ajfa-12606	46	7	)	)	PUNCT
ajfa-12606	46	8	(	(	PUNCT
ajfa-12606	46	9	ellarm	ellarm	NOUN
ajfa-12606	46	10	,	,	PUNCT
ajfa-12606	46	11	2001	2001	NUM
ajfa-12606	46	12	,	,	PUNCT
ajfa-12606	46	13	p11)(garrison	p11)(garrison	PROPN
ajfa-12606	46	14	&	&	CCONJ
ajfa-12606	46	15	etal	etal	PROPN
ajfa-12606	46	16	,	,	PUNCT
ajfa-12606	46	17	2001	2001	NUM
ajfa-12606	46	18	,	,	PUNCT
ajfa-12606	46	19	p720	p720	NUM
ajfa-12606	46	20	)	)	PUNCT
ajfa-12606	46	21	(	(	PUNCT
ajfa-12606	46	22	okana	okana	PROPN
ajfa-12606	46	23	&	&	CCONJ
ajfa-12606	46	24	suzk	suzk	PROPN
ajfa-12606	46	25	,	,	PUNCT
ajfa-12606	46	26	2007	2007	NUM
ajfa-12606	46	27	,	,	PUNCT
ajfa-12606	46	28	p176	p176	PROPN
ajfa-12606	46	29	)	)	PUNCT
ajfa-12606	46	30	(	(	PUNCT
ajfa-12606	46	31	collier	collier	NOUN
ajfa-12606	46	32	&	&	CCONJ
ajfa-12606	46	33	knight	knight	PROPN
ajfa-12606	46	34	,	,	PUNCT
ajfa-12606	46	35	2008,p	2008,p	NOUN
ajfa-12606	46	36	p	p	ADJ
ajfa-12606	46	37	7	7	NUM
ajfa-12606	46	38	-	-	SYM
ajfa-12606	46	39	8)	8)	NUM
ajfa-12606	46	40	(	(	PUNCT
ajfa-12606	46	41	bahar	bahar	PROPN
ajfa-12606	46	42	,	,	PUNCT
ajfa-12606	46	43	m.2012,p	m.2012,p	PROPN
ajfa-12606	46	44	p	p	PROPN
ajfa-12606	46	45	21	21	NUM
ajfa-12606	46	46	-	-	SYM
ajfa-12606	46	47	33	33	NUM
ajfa-12606	46	48	)	)	PUNCT
ajfa-12606	46	49	pointed	point	VERB
ajfa-12606	46	50	out	out	ADP
ajfa-12606	46	51	many	many	ADJ
ajfa-12606	46	52	advantages	advantage	NOUN
ajfa-12606	46	53	to	to	ADP
ajfa-12606	46	54	the	the	DET
ajfa-12606	46	55	target	target	NOUN
ajfa-12606	46	56	cost	cost	NOUN
ajfa-12606	46	57	,	,	PUNCT
ajfa-12606	46	58	include	include	VERB
ajfa-12606	46	59	;	;	PUNCT
ajfa-12606	46	60	contributes	contribute	VERB
ajfa-12606	46	61	to	to	ADP
ajfa-12606	46	62	the	the	DET
ajfa-12606	46	63	strategic	strategic	ADJ
ajfa-12606	46	64	management	management	NOUN
ajfa-12606	46	65	of	of	ADP
ajfa-12606	46	66	future	future	ADJ
ajfa-12606	46	67	profit	profit	NOUN
ajfa-12606	46	68	;	;	PUNCT
ajfa-12606	46	69	it	it	PRON
ajfa-12606	46	70	is	be	AUX
ajfa-12606	46	71	a	a	DET
ajfa-12606	46	72	tool	tool	NOUN
ajfa-12606	46	73	for	for	ADP
ajfa-12606	46	74	managing	manage	VERB
ajfa-12606	46	75	cost	cost	NOUN
ajfa-12606	46	76	and	and	CCONJ
ajfa-12606	46	77	profitability	profitability	NOUN
ajfa-12606	46	78	simultaneously	simultaneously	ADV
ajfa-12606	46	79	;	;	PUNCT
ajfa-12606	46	80	reduce	reduce	VERB
ajfa-12606	46	81	costs	cost	NOUN
ajfa-12606	46	82	from	from	ADP
ajfa-12606	46	83	product	product	NOUN
ajfa-12606	46	84	planning	planning	NOUN
ajfa-12606	46	85	and	and	CCONJ
ajfa-12606	46	86	design	design	NOUN
ajfa-12606	46	87	to	to	ADP
ajfa-12606	46	88	after	after	ADP
ajfa-12606	46	89	sales	sale	NOUN
ajfa-12606	46	90	;	;	PUNCT
ajfa-12606	46	91	important	important	ADJ
ajfa-12606	46	92	tool	tool	NOUN
ajfa-12606	46	93	to	to	PART
ajfa-12606	46	94	control	control	VERB
ajfa-12606	46	95	the	the	DET
ajfa-12606	46	96	promotion	promotion	NOUN
ajfa-12606	46	97	of	of	ADP
ajfa-12606	46	98	management	management	NOUN
ajfa-12606	46	99	awareness	awareness	NOUN
ajfa-12606	46	100	of	of	ADP
ajfa-12606	46	101	costs	cost	NOUN
ajfa-12606	46	102	;	;	PUNCT
ajfa-12606	46	103	cost	cost	NOUN
ajfa-12606	46	104	control	control	NOUN
ajfa-12606	46	105	by	by	ADP
ajfa-12606	46	106	comparing	compare	VERB
ajfa-12606	46	107	actual	actual	ADJ
ajfa-12606	46	108	costs	cost	NOUN
ajfa-12606	46	109	with	with	ADP
ajfa-12606	46	110	target	target	NOUN
ajfa-12606	46	111	costs	cost	NOUN
ajfa-12606	46	112	;	;	PUNCT
ajfa-12606	46	113	target	target	NOUN
ajfa-12606	46	114	costs	cost	NOUN
ajfa-12606	46	115	approach	approach	NOUN
ajfa-12606	46	116	works	work	VERB
ajfa-12606	46	117	;	;	PUNCT
ajfa-12606	46	118	target	target	NOUN
ajfa-12606	46	119	cost	cost	NOUN
ajfa-12606	46	120	encourages	encourage	VERB
ajfa-12606	46	121	team	team	NOUN
ajfa-12606	46	122	work	work	NOUN
ajfa-12606	46	123	;	;	PUNCT
ajfa-12606	46	124	achieves	achieve	VERB
ajfa-12606	46	125	continuous	continuous	ADJ
ajfa-12606	46	126	cost	cost	NOUN
ajfa-12606	46	127	reduction	reduction	NOUN
ajfa-12606	46	128	for	for	ADP
ajfa-12606	46	129	its	its	PRON
ajfa-12606	46	130	reliance	reliance	NOUN
ajfa-12606	46	131	on	on	ADP
ajfa-12606	46	132	continuous	continuous	ADJ
ajfa-12606	46	133	improvement	improvement	NOUN
ajfa-12606	46	134	as	as	ADP
ajfa-12606	46	135	a	a	DET
ajfa-12606	46	136	value	value	NOUN
ajfa-12606	46	137	engineering	engineering	NOUN
ajfa-12606	46	138	entry	entry	NOUN
ajfa-12606	46	139	;	;	PUNCT
ajfa-12606	46	140	and	and	CCONJ
ajfa-12606	46	141	achieves	achieve	VERB
ajfa-12606	46	142	positive	positive	ADJ
ajfa-12606	46	143	interaction	interaction	NOUN
ajfa-12606	46	144	between	between	ADP
ajfa-12606	46	145	the	the	DET
ajfa-12606	46	146	internal	internal	ADJ
ajfa-12606	46	147	environment	environment	NOUN
ajfa-12606	46	148	of	of	ADP
ajfa-12606	46	149	establishment	establishment	NOUN
ajfa-12606	46	150	and	and	CCONJ
ajfa-12606	46	151	the	the	DET
ajfa-12606	46	152	extranet	extranet	NOUN
ajfa-12606	46	153	environment	environment	NOUN
ajfa-12606	46	154	(	(	PUNCT
ajfa-12606	46	155	customers	customer	NOUN
ajfa-12606	46	156	and	and	CCONJ
ajfa-12606	46	157	suppliers	supplier	NOUN
ajfa-12606	46	158	)	)	PUNCT
ajfa-12606	46	159	.	.	PUNCT
ajfa-12606	47	1	6.2	6.2	NUM
ajfa-12606	47	2	components	component	NOUN
ajfa-12606	47	3	application	application	NOUN
ajfa-12606	47	4	of	of	ADP
ajfa-12606	47	5	target	target	NOUN
ajfa-12606	47	6	cost	cost	NOUN
ajfa-12606	47	7	approach	approach	NOUN
ajfa-12606	47	8	(	(	PUNCT
ajfa-12606	47	9	hilton	hilton	PROPN
ajfa-12606	47	10	,	,	PUNCT
ajfa-12606	47	11	2005	2005	NUM
ajfa-12606	47	12	,	,	PUNCT
ajfa-12606	47	13	p649	p649	NUM
ajfa-12606	47	14	)	)	PUNCT
ajfa-12606	47	15	(	(	PUNCT
ajfa-12606	47	16	yazdifar	yazdifar	ADV
ajfa-12606	47	17	&	&	CCONJ
ajfa-12606	47	18	askarony	askarony	ADJ
ajfa-12606	47	19	2011	2011	NUM
ajfa-12606	47	20	,	,	PUNCT
ajfa-12606	47	21	p	p	NOUN
ajfa-12606	47	22	p2	p2	NOUN
ajfa-12606	47	23	-	-	PUNCT
ajfa-12606	47	24	6	6	NUM
ajfa-12606	47	25	)	)	PUNCT
ajfa-12606	47	26	(	(	PUNCT
ajfa-12606	47	27	evera	evera	NOUN
ajfa-12606	47	28	,	,	PUNCT
ajfa-12606	47	29	et	et	PROPN
ajfa-12606	47	30	al	al	PROPN
ajfa-12606	47	31	.	.	PROPN
ajfa-12606	47	32	2006	2006	NUM
ajfa-12606	47	33	)	)	PUNCT
ajfa-12606	47	34	(	(	PUNCT
ajfa-12606	47	35	cima	cima	PROPN
ajfa-12606	47	36	,	,	PUNCT
ajfa-12606	47	37	2005	2005	NUM
ajfa-12606	47	38	,	,	PUNCT
ajfa-12606	47	39	p4	p4	ADJ
ajfa-12606	47	40	)	)	PUNCT
ajfa-12606	47	41	noted	note	VERB
ajfa-12606	47	42	that	that	SCONJ
ajfa-12606	47	43	the	the	DET
ajfa-12606	47	44	implementation	implementation	NOUN
ajfa-12606	47	45	of	of	ADP
ajfa-12606	47	46	target	target	NOUN
ajfa-12606	47	47	cost	cost	NOUN
ajfa-12606	47	48	approach	approach	NOUN
ajfa-12606	47	49	is	be	AUX
ajfa-12606	47	50	based	base	VERB
ajfa-12606	47	51	on	on	ADP
ajfa-12606	47	52	the	the	DET
ajfa-12606	47	53	following	follow	VERB
ajfa-12606	47	54	basic	basic	ADJ
ajfa-12606	47	55	components	component	NOUN
ajfa-12606	47	56	:	:	PUNCT
ajfa-12606	47	57	1price	1price	NUM
ajfa-12606	47	58	–	–	PUNCT
ajfa-12606	47	59	led	lead	VERB
ajfa-12606	47	60	costing	costing	NOUN
ajfa-12606	47	61	:	:	PUNCT
ajfa-12606	47	62	target	target	NOUN
ajfa-12606	47	63	cost	cost	NOUN
ajfa-12606	47	64	=	=	SYM
ajfa-12606	47	65	target	target	NOUN
ajfa-12606	47	66	profit	profit	NOUN
ajfa-12606	47	67	–	–	PUNCT
ajfa-12606	47	68	target	target	NOUN
ajfa-12606	47	69	price	price	NOUN
ajfa-12606	47	70	.	.	PUNCT
ajfa-12606	48	1	2focus	2focus	NUM
ajfa-12606	48	2	on	on	ADP
ajfa-12606	48	3	the	the	DET
ajfa-12606	48	4	costumer	costumer	NOUN
ajfa-12606	48	5	:	:	PUNCT
ajfa-12606	48	6	management	management	NOUN
ajfa-12606	48	7	needs	need	VERB
ajfa-12606	48	8	to	to	PART
ajfa-12606	48	9	know	know	VERB
ajfa-12606	48	10	consumers	consumer	NOUN
ajfa-12606	48	11	preferences	preference	NOUN
ajfa-12606	48	12	about	about	ADP
ajfa-12606	48	13	the	the	DET
ajfa-12606	48	14	product	product	NOUN
ajfa-12606	48	15	and	and	CCONJ
ajfa-12606	48	16	the	the	DET
ajfa-12606	48	17	price	price	NOUN
ajfa-12606	48	18	that	that	PRON
ajfa-12606	48	19	suits	suit	VERB
ajfa-12606	48	20	them	they	PRON
ajfa-12606	48	21	.	.	PUNCT
ajfa-12606	49	1	3focus	3focus	NUM
ajfa-12606	49	2	on	on	ADP
ajfa-12606	49	3	product	product	NOUN
ajfa-12606	49	4	design	design	NOUN
ajfa-12606	49	5	:	:	PUNCT
ajfa-12606	49	6	this	this	PRON
ajfa-12606	49	7	means	mean	VERB
ajfa-12606	49	8	designing	design	VERB
ajfa-12606	49	9	the	the	DET
ajfa-12606	49	10	product	product	NOUN
ajfa-12606	49	11	in	in	ADP
ajfa-12606	49	12	a	a	DET
ajfa-12606	49	13	way	way	NOUN
ajfa-12606	49	14	that	that	PRON
ajfa-12606	49	15	can	can	AUX
ajfa-12606	49	16	be	be	AUX
ajfa-12606	49	17	produced	produce	VERB
ajfa-12606	49	18	without	without	ADP
ajfa-12606	49	19	exceeding	exceed	VERB
ajfa-12606	49	20	the	the	DET
ajfa-12606	49	21	target	target	NOUN
ajfa-12606	49	22	cost	cost	NOUN
ajfa-12606	49	23	.	.	PUNCT
ajfa-12606	50	1	4focus	4focus	NUM
ajfa-12606	50	2	on	on	ADP
ajfa-12606	50	3	process	process	NOUN
ajfa-12606	50	4	design	design	NOUN
ajfa-12606	50	5	:	:	PUNCT
ajfa-12606	50	6	this	this	PRON
ajfa-12606	50	7	requires	require	VERB
ajfa-12606	50	8	examining	examine	VERB
ajfa-12606	50	9	the	the	DET
ajfa-12606	50	10	aspects	aspect	NOUN
ajfa-12606	50	11	of	of	ADP
ajfa-12606	50	12	the	the	DET
ajfa-12606	50	13	production	production	NOUN
ajfa-12606	50	14	process	process	NOUN
ajfa-12606	50	15	to	to	PART
ajfa-12606	50	16	ensure	ensure	VERB
ajfa-12606	50	17	that	that	SCONJ
ajfa-12606	50	18	the	the	DET
ajfa-12606	50	19	product	product	NOUN
ajfa-12606	50	20	is	be	AUX
ajfa-12606	50	21	manufactured	manufacture	VERB
ajfa-12606	50	22	at	at	ADP
ajfa-12606	50	23	the	the	DET
ajfa-12606	50	24	highest	high	ADJ
ajfa-12606	50	25	possible	possible	ADJ
ajfa-12606	50	26	cost	cost	NOUN
ajfa-12606	50	27	.	.	PUNCT
ajfa-12606	51	1	5cross	5cross	NUM
ajfa-12606	51	2	–	–	PUNCT
ajfa-12606	51	3	functional	functional	ADJ
ajfa-12606	51	4	teams	team	NOUN
ajfa-12606	51	5	:	:	PUNCT
ajfa-12606	51	6	this	this	PRON
ajfa-12606	51	7	requires	require	VERB
ajfa-12606	51	8	the	the	DET
ajfa-12606	51	9	cooperation	cooperation	NOUN
ajfa-12606	51	10	of	of	ADP
ajfa-12606	51	11	all	all	DET
ajfa-12606	51	12	the	the	DET
ajfa-12606	51	13	different	different	ADJ
ajfa-12606	51	14	task	task	NOUN
ajfa-12606	51	15	forces	force	NOUN
ajfa-12606	51	16	in	in	ADP
ajfa-12606	51	17	the	the	DET
ajfa-12606	51	18	establishment	establishment	NOUN
ajfa-12606	51	19	.	.	PUNCT
ajfa-12606	52	1	asian	asian	ADJ
ajfa-12606	52	2	journal	journal	PROPN
ajfa-12606	52	3	of	of	ADP
ajfa-12606	52	4	finance	finance	PROPN
ajfa-12606	52	5	&	&	CCONJ
ajfa-12606	52	6	accounting	accounting	PROPN
ajfa-12606	52	7	issn	issn	PROPN
ajfa-12606	52	8	1946	1946	NUM
ajfa-12606	52	9	-	-	PUNCT
ajfa-12606	52	10	052x	052x	NOUN
ajfa-12606	52	11	2018	2018	NUM
ajfa-12606	52	12	,	,	PUNCT
ajfa-12606	52	13	vol	vol	NOUN
ajfa-12606	52	14	.	.	PROPN
ajfa-12606	52	15	10	10	NUM
ajfa-12606	52	16	,	,	PUNCT
ajfa-12606	52	17	no	no	INTJ
ajfa-12606	52	18	.	.	NOUN
ajfa-12606	52	19	1	1	NUM
ajfa-12606	52	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	52	21	394	394	NUM
ajfa-12606	52	22	6life	6life	NUM
ajfa-12606	52	23	cycle	cycle	NOUN
ajfa-12606	52	24	costs	cost	NOUN
ajfa-12606	52	25	:	:	PUNCT
ajfa-12606	52	26	taking	take	VERB
ajfa-12606	52	27	all	all	DET
ajfa-12606	52	28	costs	cost	NOUN
ajfa-12606	52	29	related	relate	VERB
ajfa-12606	52	30	to	to	ADP
ajfa-12606	52	31	the	the	DET
ajfa-12606	52	32	life	life	NOUN
ajfa-12606	52	33	cycle	cycle	NOUN
ajfa-12606	52	34	of	of	ADP
ajfa-12606	52	35	the	the	DET
ajfa-12606	52	36	product	product	NOUN
ajfa-12606	52	37	in	in	ADP
ajfa-12606	52	38	to	to	ADP
ajfa-12606	52	39	account	account	NOUN
ajfa-12606	52	40	.	.	PUNCT
ajfa-12606	53	1	7value	7value	NUM
ajfa-12606	53	2	chain	chain	NOUN
ajfa-12606	53	3	orientation	orientation	NOUN
ajfa-12606	53	4	:	:	PUNCT
ajfa-12606	53	5	cancel	cancel	VERB
ajfa-12606	53	6	all	all	DET
ajfa-12606	53	7	costs	cost	NOUN
ajfa-12606	53	8	that	that	PRON
ajfa-12606	53	9	do	do	AUX
ajfa-12606	53	10	n’t	not	PART
ajfa-12606	53	11	add	add	VERB
ajfa-12606	53	12	value	value	NOUN
ajfa-12606	53	13	in	in	ADP
ajfa-12606	53	14	order	order	NOUN
ajfa-12606	53	15	to	to	PART
ajfa-12606	53	16	reduce	reduce	VERB
ajfa-12606	53	17	the	the	DET
ajfa-12606	53	18	planned	plan	VERB
ajfa-12606	53	19	cost	cost	NOUN
ajfa-12606	53	20	.	.	PUNCT
ajfa-12606	54	1	the	the	DET
ajfa-12606	54	2	researcher	researcher	NOUN
ajfa-12606	54	3	believes	believe	VERB
ajfa-12606	54	4	that	that	SCONJ
ajfa-12606	54	5	the	the	DET
ajfa-12606	54	6	goal	goal	NOUN
ajfa-12606	54	7	of	of	ADP
ajfa-12606	54	8	the	the	DET
ajfa-12606	54	9	target	target	NOUN
ajfa-12606	54	10	cost	cost	NOUN
ajfa-12606	54	11	is	be	AUX
ajfa-12606	54	12	to	to	PART
ajfa-12606	54	13	reduce	reduce	VERB
ajfa-12606	54	14	costs	cost	NOUN
ajfa-12606	54	15	without	without	ADP
ajfa-12606	54	16	prejudice	prejudice	NOUN
ajfa-12606	54	17	to	to	ADP
ajfa-12606	54	18	specifications	specification	NOUN
ajfa-12606	54	19	of	of	ADP
ajfa-12606	54	20	the	the	DET
ajfa-12606	54	21	product	product	NOUN
ajfa-12606	54	22	and	and	CCONJ
ajfa-12606	54	23	maintain	maintain	VERB
ajfa-12606	54	24	the	the	DET
ajfa-12606	54	25	level	level	NOUN
ajfa-12606	54	26	of	of	ADP
ajfa-12606	54	27	feasibility	feasibility	NOUN
ajfa-12606	54	28	required	require	VERB
ajfa-12606	54	29	by	by	ADP
ajfa-12606	54	30	the	the	DET
ajfa-12606	54	31	client	client	NOUN
ajfa-12606	54	32	.	.	PUNCT
ajfa-12606	55	1	the	the	DET
ajfa-12606	55	2	cost	cost	NOUN
ajfa-12606	55	3	of	of	ADP
ajfa-12606	55	4	the	the	DET
ajfa-12606	55	5	product	product	NOUN
ajfa-12606	55	6	is	be	AUX
ajfa-12606	55	7	reduced	reduce	VERB
ajfa-12606	55	8	and	and	CCONJ
ajfa-12606	55	9	reached	reach	VERB
ajfa-12606	55	10	to	to	ADP
ajfa-12606	55	11	the	the	DET
ajfa-12606	55	12	target	target	NOUN
ajfa-12606	55	13	cost	cost	VERB
ajfa-12606	55	14	through	through	ADP
ajfa-12606	55	15	the	the	DET
ajfa-12606	55	16	following	following	ADJ
ajfa-12606	55	17	stages	stage	NOUN
ajfa-12606	55	18	:	:	PUNCT
ajfa-12606	55	19	(	(	PUNCT
ajfa-12606	55	20	hematfar	hematfar	PROPN
ajfa-12606	55	21	,	,	PUNCT
ajfa-12606	55	22	et	et	PROPN
ajfa-12606	55	23	al	al	PROPN
ajfa-12606	55	24	.	.	PUNCT
ajfa-12606	56	1	p	p	PROPN
ajfa-12606	56	2	p3	p3	PROPN
ajfa-12606	56	3	-	-	PUNCT
ajfa-12606	56	4	7	7	NUM
ajfa-12606	56	5	)	)	PUNCT
ajfa-12606	56	6	(	(	PUNCT
ajfa-12606	56	7	ansari	ansari	X
ajfa-12606	56	8	,	,	PUNCT
ajfa-12606	56	9	1997	1997	NUM
ajfa-12606	56	10	p10	p10	NOUN
ajfa-12606	56	11	)	)	PUNCT
ajfa-12606	56	12	(	(	PUNCT
ajfa-12606	56	13	williams	williams	PROPN
ajfa-12606	56	14	&	&	CCONJ
ajfa-12606	56	15	et	et	PROPN
ajfa-12606	56	16	al	al	PROPN
ajfa-12606	56	17	,	,	PUNCT
ajfa-12606	56	18	2005	2005	NUM
ajfa-12606	56	19	,	,	PUNCT
ajfa-12606	56	20	p811	p811	NUM
ajfa-12606	56	21	)	)	PUNCT
ajfa-12606	56	22	(	(	PUNCT
ajfa-12606	56	23	hilton	hilton	PROPN
ajfa-12606	56	24	2005	2005	NUM
ajfa-12606	56	25	p	p	NOUN
ajfa-12606	56	26	651	651	NUM
ajfa-12606	56	27	)	)	PUNCT
ajfa-12606	56	28	(	(	PUNCT
ajfa-12606	56	29	ibuski	ibuski	PROPN
ajfa-12606	56	30	&	&	CCONJ
ajfa-12606	56	31	kaminski	kaminski	PROPN
ajfa-12606	56	32	,	,	PUNCT
ajfa-12606	56	33	2007	2007	NUM
ajfa-12606	56	34	,	,	PUNCT
ajfa-12606	56	35	p459	p459	NUM
ajfa-12606	56	36	)	)	PUNCT
ajfa-12606	56	37	1planning	1planning	NUM
ajfa-12606	56	38	and	and	CCONJ
ajfa-12606	56	39	product	product	NOUN
ajfa-12606	56	40	design	design	NOUN
ajfa-12606	56	41	.	.	PUNCT
ajfa-12606	57	1	2cost	2cost	NUM
ajfa-12606	57	2	analysis	analysis	NOUN
ajfa-12606	57	3	phase	phase	NOUN
ajfa-12606	57	4	.	.	PUNCT
ajfa-12606	58	1	3value	3value	NUM
ajfa-12606	58	2	engineering	engineering	NOUN
ajfa-12606	58	3	phase	phase	NOUN
ajfa-12606	58	4	(	(	PUNCT
ajfa-12606	58	5	value	value	NOUN
ajfa-12606	58	6	analysis	analysis	NOUN
ajfa-12606	58	7	)	)	PUNCT
ajfa-12606	58	8	.	.	PUNCT
ajfa-12606	59	1	4production	4production	NUM
ajfa-12606	59	2	phase	phase	NOUN
ajfa-12606	59	3	(	(	PUNCT
ajfa-12606	59	4	final	final	ADJ
ajfa-12606	59	5	decision	decision	NOUN
ajfa-12606	59	6	)	)	PUNCT
ajfa-12606	59	7	.	.	PUNCT
ajfa-12606	60	1	6.3	6.3	NUM
ajfa-12606	60	2	use	use	VERB
ajfa-12606	60	3	the	the	DET
ajfa-12606	60	4	value	value	NOUN
ajfa-12606	60	5	engineering	engineering	NOUN
ajfa-12606	60	6	in	in	ADP
ajfa-12606	60	7	achieving	achieve	VERB
ajfa-12606	60	8	the	the	DET
ajfa-12606	60	9	target	target	NOUN
ajfa-12606	60	10	cost	cost	NOUN
ajfa-12606	60	11	:	:	PUNCT
ajfa-12606	60	12	the	the	DET
ajfa-12606	60	13	entrance	entrance	NOUN
ajfa-12606	60	14	of	of	ADP
ajfa-12606	60	15	value	value	NOUN
ajfa-12606	60	16	engineering	engineering	NOUN
ajfa-12606	60	17	is	be	AUX
ajfa-12606	60	18	one	one	NUM
ajfa-12606	60	19	of	of	ADP
ajfa-12606	60	20	the	the	DET
ajfa-12606	60	21	main	main	ADJ
ajfa-12606	60	22	tools	tool	NOUN
ajfa-12606	60	23	that	that	PRON
ajfa-12606	60	24	production	production	NOUN
ajfa-12606	60	25	designers	designer	NOUN
ajfa-12606	60	26	use	use	VERB
ajfa-12606	60	27	to	to	PART
ajfa-12606	60	28	achieve	achieve	VERB
ajfa-12606	60	29	their	their	PRON
ajfa-12606	60	30	target	target	NOUN
ajfa-12606	60	31	cost	cost	NOUN
ajfa-12606	60	32	.	.	PUNCT
ajfa-12606	61	1	the	the	DET
ajfa-12606	61	2	value	value	NOUN
ajfa-12606	61	3	engineering	engineering	NOUN
ajfa-12606	61	4	seeks	seek	VERB
ajfa-12606	61	5	to	to	PART
ajfa-12606	61	6	find	find	VERB
ajfa-12606	61	7	potential	potential	ADJ
ajfa-12606	61	8	areas	area	NOUN
ajfa-12606	61	9	for	for	ADP
ajfa-12606	61	10	cost	cost	NOUN
ajfa-12606	61	11	reduction	reduction	NOUN
ajfa-12606	61	12	during	during	ADP
ajfa-12606	61	13	the	the	DET
ajfa-12606	61	14	product	product	NOUN
ajfa-12606	61	15	design	design	NOUN
ajfa-12606	61	16	and	and	CCONJ
ajfa-12606	61	17	planning	planning	NOUN
ajfa-12606	61	18	phase	phase	NOUN
ajfa-12606	61	19	as	as	ADP
ajfa-12606	61	20	an	an	DET
ajfa-12606	61	21	integral	integral	ADJ
ajfa-12606	61	22	to	to	ADP
ajfa-12606	61	23	the	the	DET
ajfa-12606	61	24	target	target	NOUN
ajfa-12606	61	25	cost	cost	NOUN
ajfa-12606	61	26	approach	approach	NOUN
ajfa-12606	61	27	.	.	PUNCT
ajfa-12606	62	1	the	the	DET
ajfa-12606	62	2	important	important	ADJ
ajfa-12606	62	3	aspect	aspect	NOUN
ajfa-12606	62	4	of	of	ADP
ajfa-12606	62	5	value	value	NOUN
ajfa-12606	62	6	engineering	engineering	NOUN
ajfa-12606	62	7	is	be	AUX
ajfa-12606	62	8	to	to	PART
ajfa-12606	62	9	achieve	achieve	VERB
ajfa-12606	62	10	a	a	DET
ajfa-12606	62	11	certain	certain	ADJ
ajfa-12606	62	12	level	level	NOUN
ajfa-12606	62	13	of	of	ADP
ajfa-12606	62	14	cost	cost	NOUN
ajfa-12606	62	15	reduction	reduction	NOUN
ajfa-12606	62	16	.	.	PUNCT
ajfa-12606	63	1	in	in	ADP
ajfa-12606	63	2	other	other	ADJ
ajfa-12606	63	3	words	word	NOUN
ajfa-12606	63	4	,	,	PUNCT
ajfa-12606	63	5	value	value	NOUN
ajfa-12606	63	6	engineering	engineering	NOUN
ajfa-12606	63	7	aims	aim	VERB
ajfa-12606	63	8	at	at	ADP
ajfa-12606	63	9	reducing	reduce	VERB
ajfa-12606	63	10	the	the	DET
ajfa-12606	63	11	gap	gap	NOUN
ajfa-12606	63	12	between	between	ADP
ajfa-12606	63	13	the	the	DET
ajfa-12606	63	14	estimated	estimate	VERB
ajfa-12606	63	15	cost	cost	NOUN
ajfa-12606	63	16	of	of	ADP
ajfa-12606	63	17	the	the	DET
ajfa-12606	63	18	product	product	NOUN
ajfa-12606	63	19	and	and	CCONJ
ajfa-12606	63	20	the	the	DET
ajfa-12606	63	21	allowable	allowable	ADJ
ajfa-12606	63	22	cost	cost	NOUN
ajfa-12606	63	23	(	(	PUNCT
ajfa-12606	63	24	blocher	bloch	ADJ
ajfa-12606	63	25	.	.	PUNCT
ajfa-12606	64	1	et	et	PROPN
ajfa-12606	64	2	al	al	PROPN
ajfa-12606	64	3	,	,	PUNCT
ajfa-12606	64	4	2008	2008	NUM
ajfa-12606	64	5	,	,	PUNCT
ajfa-12606	64	6	p	p	PROPN
ajfa-12606	64	7	p362	p362	PROPN
ajfa-12606	64	8	-	-	PUNCT
ajfa-12606	64	9	365	365	NUM
ajfa-12606	64	10	)	)	PUNCT
ajfa-12606	64	11	.	.	PUNCT
ajfa-12606	65	1	6.4	6.4	NUM
ajfa-12606	65	2	the	the	DET
ajfa-12606	65	3	difficulties	difficulty	NOUN
ajfa-12606	65	4	that	that	PRON
ajfa-12606	65	5	facing	face	VERB
ajfa-12606	65	6	the	the	DET
ajfa-12606	65	7	adoption	adoption	NOUN
ajfa-12606	65	8	of	of	ADP
ajfa-12606	65	9	the	the	DET
ajfa-12606	65	10	target	target	NOUN
ajfa-12606	65	11	cost	cost	NOUN
ajfa-12606	65	12	approach	approach	NOUN
ajfa-12606	65	13	the	the	DET
ajfa-12606	65	14	difficulties	difficulty	NOUN
ajfa-12606	65	15	that	that	PRON
ajfa-12606	65	16	facing	face	VERB
ajfa-12606	65	17	the	the	DET
ajfa-12606	65	18	adoption	adoption	NOUN
ajfa-12606	65	19	of	of	ADP
ajfa-12606	65	20	the	the	DET
ajfa-12606	65	21	target	target	NOUN
ajfa-12606	65	22	cost	cost	VERB
ajfa-12606	65	23	approach:(yoshikawa	approach:(yoshikawa	PROPN
ajfa-12606	65	24	etal	etal	NOUN
ajfa-12606	65	25	,	,	PUNCT
ajfa-12606	65	26	1993	1993	NUM
ajfa-12606	65	27	pp.211	pp.211	ADV
ajfa-12606	65	28	-	-	SYM
ajfa-12606	65	29	214	214	NUM
ajfa-12606	65	30	)	)	PUNCT
ajfa-12606	65	31	pointed	point	VERB
ajfa-12606	65	32	out	out	ADP
ajfa-12606	65	33	that	that	SCONJ
ajfa-12606	65	34	there	there	PRON
ajfa-12606	65	35	are	be	VERB
ajfa-12606	65	36	a	a	DET
ajfa-12606	65	37	number	number	NOUN
ajfa-12606	65	38	of	of	ADP
ajfa-12606	65	39	difficulties	difficulty	NOUN
ajfa-12606	65	40	that	that	PRON
ajfa-12606	65	41	impede	impede	VERB
ajfa-12606	65	42	the	the	DET
ajfa-12606	65	43	adoption	adoption	NOUN
ajfa-12606	65	44	of	of	ADP
ajfa-12606	65	45	the	the	DET
ajfa-12606	65	46	target	target	NOUN
ajfa-12606	65	47	cost	cost	NOUN
ajfa-12606	65	48	approach	approach	NOUN
ajfa-12606	65	49	.	.	PUNCT
ajfa-12606	66	1	1the	1the	PRON
ajfa-12606	66	2	concept	concept	NOUN
ajfa-12606	66	3	of	of	ADP
ajfa-12606	66	4	the	the	DET
ajfa-12606	66	5	target	target	NOUN
ajfa-12606	66	6	costing	costing	NOUN
ajfa-12606	66	7	and	and	CCONJ
ajfa-12606	66	8	value	value	NOUN
ajfa-12606	66	9	engineering	engineering	NOUN
ajfa-12606	66	10	is	be	AUX
ajfa-12606	66	11	not	not	PART
ajfa-12606	66	12	clear	clear	ADJ
ajfa-12606	66	13	in	in	ADP
ajfa-12606	66	14	practice	practice	NOUN
ajfa-12606	66	15	in	in	ADP
ajfa-12606	66	16	many	many	ADJ
ajfa-12606	66	17	economic	economic	ADJ
ajfa-12606	66	18	units	unit	NOUN
ajfa-12606	66	19	.	.	PUNCT
ajfa-12606	67	1	2rapid	2rapid	NUM
ajfa-12606	67	2	technological	technological	ADJ
ajfa-12606	67	3	development	development	NOUN
ajfa-12606	67	4	.	.	PUNCT
ajfa-12606	68	1	3the	3the	DET
ajfa-12606	68	2	difficulty	difficulty	NOUN
ajfa-12606	68	3	of	of	ADP
ajfa-12606	68	4	predicting	predict	VERB
ajfa-12606	68	5	in	in	ADP
ajfa-12606	68	6	new	new	ADJ
ajfa-12606	68	7	competitors	competitor	NOUN
ajfa-12606	68	8	.	.	PUNCT
ajfa-12606	69	1	4the	4the	NUM
ajfa-12606	69	2	difficulty	difficulty	NOUN
ajfa-12606	69	3	of	of	ADP
ajfa-12606	69	4	managing	manage	VERB
ajfa-12606	69	5	the	the	DET
ajfa-12606	69	6	target	target	NOUN
ajfa-12606	69	7	cost	cost	NOUN
ajfa-12606	69	8	to	to	PART
ajfa-12606	69	9	achieve	achieve	VERB
ajfa-12606	69	10	the	the	DET
ajfa-12606	69	11	target	target	NOUN
ajfa-12606	69	12	cost	cost	NOUN
ajfa-12606	69	13	.	.	PUNCT
ajfa-12606	70	1	5the	5the	NUM
ajfa-12606	70	2	continuous	continuous	ADJ
ajfa-12606	70	3	rise	rise	NOUN
ajfa-12606	70	4	in	in	ADP
ajfa-12606	70	5	prices	price	NOUN
ajfa-12606	70	6	of	of	ADP
ajfa-12606	70	7	raw	raw	ADJ
ajfa-12606	70	8	materials	material	NOUN
ajfa-12606	70	9	.	.	PUNCT
ajfa-12606	71	1	6great	6great	NUM
ajfa-12606	71	2	pressure	pressure	NOUN
ajfa-12606	71	3	on	on	ADP
ajfa-12606	71	4	employees	employee	NOUN
ajfa-12606	71	5	to	to	PART
ajfa-12606	71	6	reach	reach	VERB
ajfa-12606	71	7	the	the	DET
ajfa-12606	71	8	target	target	NOUN
ajfa-12606	71	9	cost	cost	NOUN
ajfa-12606	71	10	within	within	ADP
ajfa-12606	71	11	a	a	DET
ajfa-12606	71	12	specified	specify	VERB
ajfa-12606	71	13	time	time	NOUN
ajfa-12606	71	14	frame	frame	NOUN
ajfa-12606	71	15	.	.	PUNCT
ajfa-12606	72	1	7lack	7lack	NUM
ajfa-12606	72	2	of	of	ADP
ajfa-12606	72	3	full	full	ADJ
ajfa-12606	72	4	product	product	NOUN
ajfa-12606	72	5	cost	cost	NOUN
ajfa-12606	72	6	information	information	NOUN
ajfa-12606	72	7	.	.	PUNCT
ajfa-12606	73	1	8the	8the	DET
ajfa-12606	73	2	unpredictability	unpredictability	NOUN
ajfa-12606	73	3	of	of	ADP
ajfa-12606	73	4	future	future	ADJ
ajfa-12606	73	5	customer	customer	NOUN
ajfa-12606	73	6	desires	desire	NOUN
ajfa-12606	73	7	.	.	PUNCT
ajfa-12606	74	1	asian	asian	ADJ
ajfa-12606	74	2	journal	journal	PROPN
ajfa-12606	74	3	of	of	ADP
ajfa-12606	74	4	finance	finance	PROPN
ajfa-12606	74	5	&	&	CCONJ
ajfa-12606	74	6	accounting	accounting	PROPN
ajfa-12606	74	7	issn	issn	PROPN
ajfa-12606	74	8	1946	1946	NUM
ajfa-12606	74	9	-	-	PUNCT
ajfa-12606	74	10	052x	052x	NOUN
ajfa-12606	74	11	2018	2018	NUM
ajfa-12606	74	12	,	,	PUNCT
ajfa-12606	74	13	vol	vol	NOUN
ajfa-12606	74	14	.	.	PROPN
ajfa-12606	74	15	10	10	NUM
ajfa-12606	74	16	,	,	PUNCT
ajfa-12606	74	17	no	no	INTJ
ajfa-12606	74	18	.	.	NOUN
ajfa-12606	74	19	1	1	NUM
ajfa-12606	74	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	74	21	395	395	NUM
ajfa-12606	74	22	6.5	6.5	NUM
ajfa-12606	74	23	previous	previous	ADJ
ajfa-12606	74	24	studies	study	NOUN
ajfa-12606	74	25	a	a	DET
ajfa-12606	74	26	number	number	NOUN
ajfa-12606	74	27	of	of	ADP
ajfa-12606	74	28	studies	study	NOUN
ajfa-12606	74	29	have	have	AUX
ajfa-12606	74	30	been	be	AUX
ajfa-12606	74	31	undertaken	undertake	VERB
ajfa-12606	74	32	about	about	ADP
ajfa-12606	74	33	the	the	DET
ajfa-12606	74	34	topic	topic	NOUN
ajfa-12606	74	35	of	of	ADP
ajfa-12606	74	36	the	the	DET
ajfa-12606	74	37	study	study	NOUN
ajfa-12606	74	38	;	;	PUNCT
ajfa-12606	74	39	particularly	particularly	ADV
ajfa-12606	74	40	the	the	DET
ajfa-12606	74	41	application	application	NOUN
ajfa-12606	74	42	of	of	ADP
ajfa-12606	74	43	the	the	DET
ajfa-12606	74	44	target	target	NOUN
ajfa-12606	74	45	cost	cost	NOUN
ajfa-12606	74	46	entrance	entrance	NOUN
ajfa-12606	74	47	to	to	ADP
ajfa-12606	74	48	reducing	reduce	VERB
ajfa-12606	74	49	costs	cost	NOUN
ajfa-12606	74	50	of	of	ADP
ajfa-12606	74	51	production	production	NOUN
ajfa-12606	74	52	.	.	PUNCT
ajfa-12606	75	1	(	(	PUNCT
ajfa-12606	75	2	ratlray	ratlray	NOUN
ajfa-12606	75	3	,	,	PUNCT
ajfa-12606	75	4	et	et	PROPN
ajfa-12606	75	5	al	al	PROPN
ajfa-12606	75	6	(	(	PUNCT
ajfa-12606	75	7	2007	2007	NUM
ajfa-12606	75	8	)	)	PUNCT
ajfa-12606	75	9	)	)	PUNCT
ajfa-12606	75	10	examined	examine	VERB
ajfa-12606	75	11	the	the	DET
ajfa-12606	75	12	extent	extent	NOUN
ajfa-12606	75	13	of	of	ADP
ajfa-12606	75	14	implementing	implement	VERB
ajfa-12606	75	15	target	target	NOUN
ajfa-12606	75	16	costing	costing	NOUN
ajfa-12606	75	17	in	in	ADP
ajfa-12606	75	18	new	new	PROPN
ajfa-12606	75	19	zealand	zealand	PROPN
ajfa-12606	75	20	manufacturing	manufacturing	NOUN
ajfa-12606	75	21	firms	firm	NOUN
ajfa-12606	75	22	.	.	PUNCT
ajfa-12606	76	1	the	the	DET
ajfa-12606	76	2	study	study	NOUN
ajfa-12606	76	3	was	be	AUX
ajfa-12606	76	4	conducted	conduct	VERB
ajfa-12606	76	5	on	on	ADP
ajfa-12606	76	6	(	(	PUNCT
ajfa-12606	76	7	80	80	NUM
ajfa-12606	76	8	)	)	PUNCT
ajfa-12606	76	9	industrial	industrial	ADJ
ajfa-12606	76	10	companies	company	NOUN
ajfa-12606	76	11	in	in	ADP
ajfa-12606	76	12	new	new	PROPN
ajfa-12606	76	13	zealand	zealand	PROPN
ajfa-12606	76	14	.	.	PUNCT
ajfa-12606	77	1	the	the	DET
ajfa-12606	77	2	study	study	NOUN
ajfa-12606	77	3	revealed	reveal	VERB
ajfa-12606	77	4	that	that	SCONJ
ajfa-12606	77	5	the	the	DET
ajfa-12606	77	6	production	production	NOUN
ajfa-12606	77	7	department	department	NOUN
ajfa-12606	77	8	contributes	contribute	VERB
ajfa-12606	77	9	effectively	effectively	ADV
ajfa-12606	77	10	to	to	ADP
ajfa-12606	77	11	achieving	achieve	VERB
ajfa-12606	77	12	the	the	DET
ajfa-12606	77	13	target	target	NOUN
ajfa-12606	77	14	cost	cost	VERB
ajfa-12606	77	15	through	through	ADP
ajfa-12606	77	16	the	the	DET
ajfa-12606	77	17	addition	addition	NOUN
ajfa-12606	77	18	of	of	ADP
ajfa-12606	77	19	improvements	improvement	NOUN
ajfa-12606	77	20	to	to	ADP
ajfa-12606	77	21	the	the	DET
ajfa-12606	77	22	product	product	NOUN
ajfa-12606	77	23	design	design	NOUN
ajfa-12606	77	24	and	and	CCONJ
ajfa-12606	77	25	modifications	modification	NOUN
ajfa-12606	77	26	to	to	ADP
ajfa-12606	77	27	the	the	DET
ajfa-12606	77	28	manufacturing	manufacturing	NOUN
ajfa-12606	77	29	methods	method	NOUN
ajfa-12606	77	30	,	,	PUNCT
ajfa-12606	77	31	which	which	PRON
ajfa-12606	77	32	led	lead	VERB
ajfa-12606	77	33	to	to	ADP
ajfa-12606	77	34	the	the	DET
ajfa-12606	77	35	reduction	reduction	NOUN
ajfa-12606	77	36	of	of	ADP
ajfa-12606	77	37	costs	cost	NOUN
ajfa-12606	77	38	to	to	PART
ajfa-12606	77	39	be	be	AUX
ajfa-12606	77	40	equal	equal	ADJ
ajfa-12606	77	41	to	to	ADP
ajfa-12606	77	42	the	the	DET
ajfa-12606	77	43	target	target	NOUN
ajfa-12606	77	44	cost	cost	NOUN
ajfa-12606	77	45	.	.	PUNCT
ajfa-12606	78	1	(	(	PUNCT
ajfa-12606	78	2	kocsoy	kocsoy	PROPN
ajfa-12606	78	3	,	,	PUNCT
ajfa-12606	78	4	et	et	PROPN
ajfa-12606	78	5	al	al	PROPN
ajfa-12606	78	6	,	,	PUNCT
ajfa-12606	78	7	(	(	PUNCT
ajfa-12606	78	8	2008	2008	NUM
ajfa-12606	78	9	)	)	PUNCT
ajfa-12606	78	10	)	)	PUNCT
ajfa-12606	79	1	the	the	DET
ajfa-12606	79	2	study	study	NOUN
ajfa-12606	79	3	aimed	aim	VERB
ajfa-12606	79	4	to	to	ADP
ajfa-12606	79	5	how	how	SCONJ
ajfa-12606	79	6	the	the	DET
ajfa-12606	79	7	turkish	turkish	ADJ
ajfa-12606	79	8	industrial	industrial	ADJ
ajfa-12606	79	9	projects	project	NOUN
ajfa-12606	79	10	benefit	benefit	VERB
ajfa-12606	79	11	from	from	ADP
ajfa-12606	79	12	modern	modern	ADJ
ajfa-12606	79	13	techniques	technique	NOUN
ajfa-12606	79	14	in	in	ADP
ajfa-12606	79	15	administrative	administrative	ADJ
ajfa-12606	79	16	accounting	accounting	NOUN
ajfa-12606	79	17	and	and	CCONJ
ajfa-12606	79	18	the	the	DET
ajfa-12606	79	19	most	most	ADV
ajfa-12606	79	20	important	important	ADJ
ajfa-12606	79	21	of	of	ADP
ajfa-12606	79	22	these	these	DET
ajfa-12606	79	23	methods	method	NOUN
ajfa-12606	79	24	is	be	AUX
ajfa-12606	79	25	the	the	DET
ajfa-12606	79	26	target	target	NOUN
ajfa-12606	79	27	cost	cost	VERB
ajfa-12606	79	28	the	the	DET
ajfa-12606	79	29	study	study	NOUN
ajfa-12606	79	30	showed	show	VERB
ajfa-12606	79	31	that	that	SCONJ
ajfa-12606	79	32	companies	company	NOUN
ajfa-12606	79	33	must	must	AUX
ajfa-12606	79	34	follow	follow	VERB
ajfa-12606	79	35	a	a	DET
ajfa-12606	79	36	parallel	parallel	ADJ
ajfa-12606	79	37	competitive	competitive	ADJ
ajfa-12606	79	38	strategy	strategy	NOUN
ajfa-12606	79	39	especially	especially	ADV
ajfa-12606	79	40	that	that	DET
ajfa-12606	79	41	majority	majority	NOUN
ajfa-12606	79	42	of	of	ADP
ajfa-12606	79	43	companies	company	NOUN
ajfa-12606	79	44	operate	operate	VERB
ajfa-12606	79	45	under	under	ADP
ajfa-12606	79	46	competitive	competitive	ADJ
ajfa-12606	79	47	market	market	NOUN
ajfa-12606	79	48	conditions	condition	NOUN
ajfa-12606	79	49	and	and	CCONJ
ajfa-12606	79	50	in	in	ADP
ajfa-12606	79	51	order	order	NOUN
ajfa-12606	79	52	for	for	SCONJ
ajfa-12606	79	53	companies	company	NOUN
ajfa-12606	79	54	to	to	PART
ajfa-12606	79	55	achieve	achieve	VERB
ajfa-12606	79	56	the	the	DET
ajfa-12606	79	57	expected	expect	VERB
ajfa-12606	79	58	benefits	benefit	NOUN
ajfa-12606	79	59	of	of	ADP
ajfa-12606	79	60	the	the	DET
ajfa-12606	79	61	target	target	NOUN
ajfa-12606	79	62	costs	cost	NOUN
ajfa-12606	79	63	,	,	PUNCT
ajfa-12606	79	64	they	they	PRON
ajfa-12606	79	65	must	must	AUX
ajfa-12606	79	66	pay	pay	VERB
ajfa-12606	79	67	great	great	ADJ
ajfa-12606	79	68	attention	attention	NOUN
ajfa-12606	79	69	to	to	ADP
ajfa-12606	79	70	customer	customer	NOUN
ajfa-12606	79	71	expectation	expectation	NOUN
ajfa-12606	79	72	before	before	ADP
ajfa-12606	79	73	designing	design	VERB
ajfa-12606	79	74	the	the	DET
ajfa-12606	79	75	product	product	NOUN
ajfa-12606	79	76	.	.	PUNCT
ajfa-12606	80	1	(	(	PUNCT
ajfa-12606	80	2	filomena	filomena	PROPN
ajfa-12606	80	3	&	&	CCONJ
ajfa-12606	80	4	et	et	PROPN
ajfa-12606	80	5	.	.	PUNCT
ajfa-12606	81	1	al	al	PROPN
ajfa-12606	81	2	(	(	PUNCT
ajfa-12606	81	3	2009)).this	2009)).this	NUM
ajfa-12606	81	4	study	study	NOUN
ajfa-12606	81	5	was	be	AUX
ajfa-12606	81	6	conducted	conduct	VERB
ajfa-12606	81	7	in	in	ADP
ajfa-12606	81	8	brazil	brazil	PROPN
ajfa-12606	81	9	and	and	CCONJ
ajfa-12606	81	10	aimed	aim	VERB
ajfa-12606	81	11	to	to	PART
ajfa-12606	81	12	activate	activate	VERB
ajfa-12606	81	13	the	the	DET
ajfa-12606	81	14	target	target	NOUN
ajfa-12606	81	15	cost	cost	VERB
ajfa-12606	81	16	through	through	ADP
ajfa-12606	81	17	product	product	NOUN
ajfa-12606	81	18	development	development	NOUN
ajfa-12606	81	19	as	as	ADP
ajfa-12606	81	20	a	a	DET
ajfa-12606	81	21	model	model	NOUN
ajfa-12606	81	22	for	for	ADP
ajfa-12606	81	23	implementing	implement	VERB
ajfa-12606	81	24	by	by	ADP
ajfa-12606	81	25	recognizing	recognize	VERB
ajfa-12606	81	26	the	the	DET
ajfa-12606	81	27	experience	experience	NOUN
ajfa-12606	81	28	of	of	ADP
ajfa-12606	81	29	the	the	DET
ajfa-12606	81	30	cost	cost	NOUN
ajfa-12606	81	31	of	of	ADP
ajfa-12606	81	32	product	product	NOUN
ajfa-12606	81	33	development	development	NOUN
ajfa-12606	81	34	at	at	ADP
ajfa-12606	81	35	any	any	DET
ajfa-12606	81	36	stage	stage	NOUN
ajfa-12606	81	37	in	in	ADP
ajfa-12606	81	38	medium	medium	ADJ
ajfa-12606	81	39	sized	sized	ADJ
ajfa-12606	81	40	brazilian	brazilian	ADJ
ajfa-12606	81	41	enterprises	enterprise	NOUN
ajfa-12606	81	42	by	by	ADP
ajfa-12606	81	43	applying	apply	VERB
ajfa-12606	81	44	the	the	DET
ajfa-12606	81	45	cost	cost	NOUN
ajfa-12606	81	46	target	target	NOUN
ajfa-12606	81	47	model	model	NOUN
ajfa-12606	81	48	.	.	PUNCT
ajfa-12606	82	1	the	the	DET
ajfa-12606	82	2	study	study	NOUN
ajfa-12606	82	3	concluded	conclude	VERB
ajfa-12606	82	4	that	that	SCONJ
ajfa-12606	82	5	the	the	DET
ajfa-12606	82	6	participants	participant	NOUN
ajfa-12606	82	7	in	in	ADP
ajfa-12606	82	8	the	the	DET
ajfa-12606	82	9	procurement	procurement	NOUN
ajfa-12606	82	10	of	of	ADP
ajfa-12606	82	11	special	special	ADJ
ajfa-12606	82	12	engineers	engineer	NOUN
ajfa-12606	82	13	and	and	CCONJ
ajfa-12606	82	14	designers	designer	NOUN
ajfa-12606	82	15	are	be	AUX
ajfa-12606	82	16	more	more	ADV
ajfa-12606	82	17	the	the	DET
ajfa-12606	82	18	precisely	precisely	ADV
ajfa-12606	82	19	controlling	control	VERB
ajfa-12606	82	20	the	the	DET
ajfa-12606	82	21	cost	cost	NOUN
ajfa-12606	82	22	,	,	PUNCT
ajfa-12606	82	23	as	as	SCONJ
ajfa-12606	82	24	the	the	DET
ajfa-12606	82	25	study	study	NOUN
ajfa-12606	82	26	showed	show	VERB
ajfa-12606	82	27	that	that	SCONJ
ajfa-12606	82	28	there	there	PRON
ajfa-12606	82	29	were	be	VERB
ajfa-12606	82	30	limitations	limitation	NOUN
ajfa-12606	82	31	in	in	ADP
ajfa-12606	82	32	the	the	DET
ajfa-12606	82	33	lack	lack	NOUN
ajfa-12606	82	34	of	of	ADP
ajfa-12606	82	35	discussion	discussion	NOUN
ajfa-12606	82	36	of	of	ADP
ajfa-12606	82	37	the	the	DET
ajfa-12606	82	38	specific	specific	ADJ
ajfa-12606	82	39	cost	cost	NOUN
ajfa-12606	82	40	estimate	estimate	NOUN
ajfa-12606	82	41	and	and	CCONJ
ajfa-12606	82	42	cost	cost	NOUN
ajfa-12606	82	43	reduction	reduction	NOUN
ajfa-12606	82	44	techniques	technique	NOUN
ajfa-12606	82	45	.	.	PUNCT
ajfa-12606	83	1	(	(	PUNCT
ajfa-12606	83	2	yazdifor	yazdifor	PROPN
ajfa-12606	83	3	&	&	CCONJ
ajfa-12606	83	4	ashkarany	ashkarany	PROPN
ajfa-12606	83	5	(	(	PUNCT
ajfa-12606	83	6	2011	2011	NUM
ajfa-12606	83	7	)	)	PUNCT
ajfa-12606	83	8	)	)	PUNCT
ajfa-12606	84	1	the	the	DET
ajfa-12606	84	2	study	study	NOUN
ajfa-12606	84	3	aimed	aim	VERB
ajfa-12606	84	4	at	at	ADP
ajfa-12606	84	5	comparing	compare	VERB
ajfa-12606	84	6	the	the	DET
ajfa-12606	84	7	adoption	adoption	NOUN
ajfa-12606	84	8	and	and	CCONJ
ajfa-12606	84	9	application	application	NOUN
ajfa-12606	84	10	of	of	ADP
ajfa-12606	84	11	the	the	DET
ajfa-12606	84	12	target	target	NOUN
ajfa-12606	84	13	cost	cost	NOUN
ajfa-12606	84	14	in	in	ADP
ajfa-12606	84	15	the	the	DET
ajfa-12606	84	16	united	united	ADJ
ajfa-12606	84	17	kingdom	kingdom	PROPN
ajfa-12606	84	18	,	,	PUNCT
ajfa-12606	84	19	australia	australia	PROPN
ajfa-12606	84	20	and	and	CCONJ
ajfa-12606	84	21	new	new	PROPN
ajfa-12606	84	22	zealand	zealand	PROPN
ajfa-12606	84	23	by	by	ADP
ajfa-12606	84	24	applying	apply	VERB
ajfa-12606	84	25	them	they	PRON
ajfa-12606	84	26	to	to	ADP
ajfa-12606	84	27	qualified	qualified	ADJ
ajfa-12606	84	28	administrative	administrative	ADJ
ajfa-12606	84	29	accountants	accountant	NOUN
ajfa-12606	84	30	with	with	ADP
ajfa-12606	84	31	a	a	DET
ajfa-12606	84	32	legal	legal	ADJ
ajfa-12606	84	33	administrative	administrative	ADJ
ajfa-12606	84	34	accounting	accounting	NOUN
ajfa-12606	84	35	certificate	certificate	NOUN
ajfa-12606	84	36	who	who	PRON
ajfa-12606	84	37	work	work	VERB
ajfa-12606	84	38	in	in	ADP
ajfa-12606	84	39	the	the	DET
ajfa-12606	84	40	(	(	PUNCT
ajfa-12606	84	41	2041	2041	NUM
ajfa-12606	84	42	)	)	PUNCT
ajfa-12606	84	43	industrial	industrial	ADJ
ajfa-12606	84	44	and	and	CCONJ
ajfa-12606	84	45	service	service	NOUN
ajfa-12606	84	46	companies	company	NOUN
ajfa-12606	84	47	.	.	PUNCT
ajfa-12606	85	1	the	the	DET
ajfa-12606	85	2	researchers	researcher	NOUN
ajfa-12606	85	3	used	use	VERB
ajfa-12606	85	4	the	the	DET
ajfa-12606	85	5	survey	survey	NOUN
ajfa-12606	85	6	method	method	NOUN
ajfa-12606	85	7	in	in	ADP
ajfa-12606	85	8	their	their	PRON
ajfa-12606	85	9	study	study	NOUN
ajfa-12606	85	10	the	the	DET
ajfa-12606	85	11	distribution	distribution	NOUN
ajfa-12606	85	12	of	of	ADP
ajfa-12606	85	13	(	(	PUNCT
ajfa-12606	85	14	584	584	NUM
ajfa-12606	85	15	)	)	PUNCT
ajfa-12606	85	16	questionnaires	questionnaire	NOUN
ajfa-12606	85	17	.	.	PUNCT
ajfa-12606	86	1	the	the	DET
ajfa-12606	86	2	results	result	NOUN
ajfa-12606	86	3	of	of	ADP
ajfa-12606	86	4	the	the	DET
ajfa-12606	86	5	study	study	NOUN
ajfa-12606	86	6	showed	show	VERB
ajfa-12606	86	7	that	that	SCONJ
ajfa-12606	86	8	the	the	DET
ajfa-12606	86	9	prevalence	prevalence	NOUN
ajfa-12606	86	10	of	of	ADP
ajfa-12606	86	11	the	the	DET
ajfa-12606	86	12	use	use	NOUN
ajfa-12606	86	13	of	of	ADP
ajfa-12606	86	14	the	the	DET
ajfa-12606	86	15	target	target	NOUN
ajfa-12606	86	16	cost	cost	NOUN
ajfa-12606	86	17	approach	approach	NOUN
ajfa-12606	86	18	between	between	ADP
ajfa-12606	86	19	the	the	DET
ajfa-12606	86	20	industrial	industrial	ADJ
ajfa-12606	86	21	and	and	CCONJ
ajfa-12606	86	22	service	service	NOUN
ajfa-12606	86	23	companies	company	NOUN
ajfa-12606	86	24	in	in	ADP
ajfa-12606	86	25	the	the	DET
ajfa-12606	86	26	countries	country	NOUN
ajfa-12606	86	27	in	in	ADP
ajfa-12606	86	28	which	which	PRON
ajfa-12606	86	29	the	the	DET
ajfa-12606	86	30	study	study	NOUN
ajfa-12606	86	31	was	be	AUX
ajfa-12606	86	32	conducted	conduct	VERB
ajfa-12606	86	33	and	and	CCONJ
ajfa-12606	86	34	there	there	PRON
ajfa-12606	86	35	is	be	VERB
ajfa-12606	86	36	an	an	DET
ajfa-12606	86	37	increasing	increase	VERB
ajfa-12606	86	38	interest	interest	NOUN
ajfa-12606	86	39	of	of	ADP
ajfa-12606	86	40	companies	company	NOUN
ajfa-12606	86	41	in	in	ADP
ajfa-12606	86	42	testing	test	VERB
ajfa-12606	86	43	all	all	DET
ajfa-12606	86	44	the	the	DET
ajfa-12606	86	45	cost	cost	NOUN
ajfa-12606	86	46	reduction	reduction	NOUN
ajfa-12606	86	47	strategies	strategy	NOUN
ajfa-12606	86	48	at	at	ADP
ajfa-12606	86	49	the	the	DET
ajfa-12606	86	50	stage	stage	NOUN
ajfa-12606	86	51	of	of	ADP
ajfa-12606	86	52	plan	plan	NOUN
ajfa-12606	86	53	and	and	CCONJ
ajfa-12606	86	54	adopt	adopt	VERB
ajfa-12606	86	55	value	value	NOUN
ajfa-12606	86	56	engineering	engineering	NOUN
ajfa-12606	86	57	to	to	PART
ajfa-12606	86	58	integrate	integrate	VERB
ajfa-12606	86	59	customer	customer	NOUN
ajfa-12606	86	60	requirements	requirement	NOUN
ajfa-12606	86	61	rather	rather	ADV
ajfa-12606	86	62	than	than	ADP
ajfa-12606	86	63	to	to	PART
ajfa-12606	86	64	adopt	adopt	VERB
ajfa-12606	86	65	a	a	DET
ajfa-12606	86	66	cost	cost	NOUN
ajfa-12606	86	67	cutting	cutting	NOUN
ajfa-12606	86	68	strategy	strategy	NOUN
ajfa-12606	86	69	.	.	PUNCT
ajfa-12606	87	1	(	(	PUNCT
ajfa-12606	87	2	alkababji	alkababji	INTJ
ajfa-12606	87	3	(	(	PUNCT
ajfa-12606	87	4	2014	2014	NUM
ajfa-12606	87	5	)	)	PUNCT
ajfa-12606	87	6	)	)	PUNCT
ajfa-12606	88	1	this	this	DET
ajfa-12606	88	2	study	study	NOUN
ajfa-12606	88	3	was	be	AUX
ajfa-12606	88	4	conducted	conduct	VERB
ajfa-12606	88	5	in	in	ADP
ajfa-12606	88	6	palestine	palestine	PROPN
ajfa-12606	88	7	and	and	CCONJ
ajfa-12606	88	8	aimed	aim	VERB
ajfa-12606	88	9	at	at	ADP
ajfa-12606	88	10	the	the	DET
ajfa-12606	88	11	availability	availability	NOUN
ajfa-12606	88	12	of	of	ADP
ajfa-12606	88	13	components	component	NOUN
ajfa-12606	88	14	of	of	ADP
ajfa-12606	88	15	the	the	DET
ajfa-12606	88	16	application	application	NOUN
ajfa-12606	88	17	of	of	ADP
ajfa-12606	88	18	the	the	DET
ajfa-12606	88	19	target	target	NOUN
ajfa-12606	88	20	cost	cost	NOUN
ajfa-12606	88	21	entrance	entrance	NOUN
ajfa-12606	88	22	in	in	ADP
ajfa-12606	88	23	the	the	DET
ajfa-12606	88	24	industrial	industrial	ADJ
ajfa-12606	88	25	companies	company	NOUN
ajfa-12606	88	26	of	of	ADP
ajfa-12606	88	27	the	the	DET
ajfa-12606	88	28	palestinian	palestinian	PROPN
ajfa-12606	88	29	.	.	PUNCT
ajfa-12606	89	1	(	(	PUNCT
ajfa-12606	89	2	11	11	NUM
ajfa-12606	89	3	)	)	PUNCT
ajfa-12606	89	4	companies	company	NOUN
ajfa-12606	89	5	have	have	AUX
ajfa-12606	89	6	represented	represent	VERB
ajfa-12606	89	7	the	the	DET
ajfa-12606	89	8	study	study	NOUN
ajfa-12606	89	9	sample	sample	NOUN
ajfa-12606	89	10	,	,	PUNCT
ajfa-12606	89	11	(	(	PUNCT
ajfa-12606	89	12	9	9	X
ajfa-12606	89	13	)	)	PUNCT
ajfa-12606	89	14	industrial	industrial	ADJ
ajfa-12606	89	15	public	public	ADJ
ajfa-12606	89	16	shareholding	shareholding	NOUN
ajfa-12606	89	17	companies	company	NOUN
ajfa-12606	89	18	responded	respond	VERB
ajfa-12606	89	19	to	to	ADP
ajfa-12606	89	20	the	the	DET
ajfa-12606	89	21	researcher	researcher	NOUN
ajfa-12606	89	22	.	.	PUNCT
ajfa-12606	90	1	the	the	DET
ajfa-12606	90	2	study	study	NOUN
ajfa-12606	90	3	revealed	reveal	VERB
ajfa-12606	90	4	that	that	SCONJ
ajfa-12606	90	5	ingredients	ingredient	NOUN
ajfa-12606	90	6	of	of	ADP
ajfa-12606	90	7	implementing	implement	VERB
ajfa-12606	90	8	target	target	NOUN
ajfa-12606	90	9	costing	cost	VERB
ajfa-12606	90	10	entrance	entrance	NOUN
ajfa-12606	90	11	in	in	ADP
ajfa-12606	90	12	industrial	industrial	ADJ
ajfa-12606	90	13	companies	company	NOUN
ajfa-12606	90	14	,	,	PUNCT
ajfa-12606	90	15	which	which	PRON
ajfa-12606	90	16	means	mean	VERB
ajfa-12606	90	17	that	that	SCONJ
ajfa-12606	90	18	the	the	DET
ajfa-12606	90	19	palestinian	palestinian	ADJ
ajfa-12606	90	20	industrial	industrial	ADJ
ajfa-12606	90	21	companies	company	NOUN
ajfa-12606	90	22	have	have	VERB
ajfa-12606	90	23	appropriate	appropriate	ADJ
ajfa-12606	90	24	environment	environment	NOUN
ajfa-12606	90	25	for	for	ADP
ajfa-12606	90	26	using	use	VERB
ajfa-12606	90	27	the	the	DET
ajfa-12606	90	28	target	target	NOUN
ajfa-12606	90	29	costing	costing	NOUN
ajfa-12606	90	30	,	,	PUNCT
ajfa-12606	90	31	also	also	ADV
ajfa-12606	90	32	the	the	DET
ajfa-12606	90	33	results	result	NOUN
ajfa-12606	90	34	showed	show	VERB
ajfa-12606	90	35	that	that	PRON
ajfa-12606	90	36	were	be	AUX
ajfa-12606	90	37	some	some	DET
ajfa-12606	90	38	difficulties	difficulty	NOUN
ajfa-12606	90	39	which	which	PRON
ajfa-12606	90	40	could	could	AUX
ajfa-12606	90	41	hinder	hinder	VERB
ajfa-12606	90	42	the	the	DET
ajfa-12606	90	43	application	application	NOUN
ajfa-12606	90	44	.	.	PUNCT
ajfa-12606	91	1	(	(	PUNCT
ajfa-12606	91	2	norhafiza	norhafiza	NOUN
ajfa-12606	91	3	bashrudin	bashrudin	PROPN
ajfa-12606	91	4	&	&	CCONJ
ajfa-12606	91	5	ruzitajuson	ruzitajuson	PROPN
ajfa-12606	91	6	,	,	PUNCT
ajfa-12606	91	7	2015	2015	NUM
ajfa-12606	91	8	)	)	PUNCT
ajfa-12606	91	9	this	this	DET
ajfa-12606	91	10	study	study	NOUN
ajfa-12606	91	11	was	be	AUX
ajfa-12606	91	12	conducted	conduct	VERB
ajfa-12606	91	13	in	in	ADP
ajfa-12606	91	14	malaysia	malaysia	PROPN
ajfa-12606	91	15	.	.	PUNCT
ajfa-12606	92	1	the	the	DET
ajfa-12606	92	2	purpose	purpose	NOUN
ajfa-12606	92	3	of	of	ADP
ajfa-12606	92	4	the	the	DET
ajfa-12606	92	5	study	study	NOUN
ajfa-12606	92	6	is	be	AUX
ajfa-12606	92	7	to	to	PART
ajfa-12606	92	8	explore	explore	VERB
ajfa-12606	92	9	how	how	SCONJ
ajfa-12606	92	10	the	the	DET
ajfa-12606	92	11	target	target	NOUN
ajfa-12606	92	12	cost	cost	NOUN
ajfa-12606	92	13	method	method	NOUN
ajfa-12606	92	14	is	be	AUX
ajfa-12606	92	15	being	be	AUX
ajfa-12606	92	16	practiced	practice	VERB
ajfa-12606	92	17	and	and	CCONJ
ajfa-12606	92	18	what	what	PRON
ajfa-12606	92	19	the	the	DET
ajfa-12606	92	20	asian	asian	ADJ
ajfa-12606	92	21	journal	journal	NOUN
ajfa-12606	92	22	of	of	ADP
ajfa-12606	92	23	finance	finance	PROPN
ajfa-12606	92	24	&	&	CCONJ
ajfa-12606	92	25	accounting	accounting	PROPN
ajfa-12606	92	26	issn	issn	PROPN
ajfa-12606	92	27	1946	1946	NUM
ajfa-12606	92	28	-	-	PUNCT
ajfa-12606	92	29	052x	052x	NOUN
ajfa-12606	92	30	2018	2018	NUM
ajfa-12606	92	31	,	,	PUNCT
ajfa-12606	92	32	vol	vol	NOUN
ajfa-12606	92	33	.	.	PROPN
ajfa-12606	92	34	10	10	NUM
ajfa-12606	92	35	,	,	PUNCT
ajfa-12606	92	36	no	no	INTJ
ajfa-12606	92	37	.	.	NOUN
ajfa-12606	92	38	1	1	NUM
ajfa-12606	93	1	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	93	2	396	396	NUM
ajfa-12606	93	3	major	major	ADJ
ajfa-12606	93	4	factors	factor	NOUN
ajfa-12606	93	5	are	be	AUX
ajfa-12606	93	6	that	that	DET
ajfa-12606	93	7	influence	influence	NOUN
ajfa-12606	93	8	target	target	NOUN
ajfa-12606	93	9	cost	cost	NOUN
ajfa-12606	93	10	method	method	NOUN
ajfa-12606	93	11	in	in	ADP
ajfa-12606	93	12	non	non	ADJ
ajfa-12606	93	13	-	-	ADJ
ajfa-12606	93	14	japanese	japanese	ADJ
ajfa-12606	93	15	environment.according	environment.according	NOUN
ajfa-12606	93	16	to	to	ADP
ajfa-12606	93	17	the	the	DET
ajfa-12606	93	18	researchers	researcher	NOUN
ajfa-12606	93	19	the	the	DET
ajfa-12606	93	20	results	result	NOUN
ajfa-12606	93	21	of	of	ADP
ajfa-12606	93	22	the	the	DET
ajfa-12606	93	23	study	study	NOUN
ajfa-12606	93	24	showed	show	VERB
ajfa-12606	93	25	that	that	SCONJ
ajfa-12606	93	26	the	the	DET
ajfa-12606	93	27	fundamental	fundamental	ADJ
ajfa-12606	93	28	concept	concept	NOUN
ajfa-12606	93	29	of	of	ADP
ajfa-12606	93	30	target	target	NOUN
ajfa-12606	93	31	cost	cost	NOUN
ajfa-12606	93	32	practices	practice	NOUN
ajfa-12606	93	33	at	at	ADP
ajfa-12606	93	34	the	the	DET
ajfa-12606	93	35	case	case	NOUN
ajfa-12606	93	36	company	company	NOUN
ajfa-12606	93	37	was	be	AUX
ajfa-12606	93	38	similar	similar	ADJ
ajfa-12606	93	39	to	to	ADP
ajfa-12606	93	40	the	the	DET
ajfa-12606	93	41	japanese	japanese	ADJ
ajfa-12606	93	42	companies	company	NOUN
ajfa-12606	93	43	practices	practice	VERB
ajfa-12606	93	44	in	in	ADP
ajfa-12606	93	45	spite	spite	NOUN
ajfa-12606	93	46	of	of	ADP
ajfa-12606	93	47	the	the	PRON
ajfa-12606	93	48	were	be	AUX
ajfa-12606	93	49	some	some	DET
ajfa-12606	93	50	difference	difference	NOUN
ajfa-12606	93	51	in	in	ADP
ajfa-12606	93	52	details	detail	NOUN
ajfa-12606	93	53	.	.	PUNCT
ajfa-12606	94	1	the	the	DET
ajfa-12606	94	2	differences	difference	NOUN
ajfa-12606	94	3	were	be	AUX
ajfa-12606	94	4	due	due	ADJ
ajfa-12606	94	5	to	to	ADP
ajfa-12606	94	6	the	the	DET
ajfa-12606	94	7	case	case	NOUN
ajfa-12606	94	8	company	company	NOUN
ajfa-12606	94	9	coordinated	coordinate	VERB
ajfa-12606	94	10	and	and	CCONJ
ajfa-12606	94	11	reconfigured	reconfigure	VERB
ajfa-12606	94	12	its	its	PRON
ajfa-12606	94	13	resources	resource	NOUN
ajfa-12606	94	14	to	to	PART
ajfa-12606	94	15	adopt	adopt	VERB
ajfa-12606	94	16	with	with	ADP
ajfa-12606	94	17	the	the	DET
ajfa-12606	94	18	contextual	contextual	ADJ
ajfa-12606	94	19	constraints	constraint	NOUN
ajfa-12606	94	20	as	as	SCONJ
ajfa-12606	94	21	highlighted	highlight	VERB
ajfa-12606	94	22	in	in	ADP
ajfa-12606	94	23	four	four	NUM
ajfa-12606	94	24	propositions	proposition	NOUN
ajfa-12606	94	25	developed	develop	VERB
ajfa-12606	94	26	this	this	DET
ajfa-12606	94	27	study	study	NOUN
ajfa-12606	94	28	focused	focus	VERB
ajfa-12606	94	29	on	on	ADP
ajfa-12606	94	30	a	a	DET
ajfa-12606	94	31	single	single	ADJ
ajfa-12606	94	32	case	case	NOUN
ajfa-12606	94	33	study	study	NOUN
ajfa-12606	94	34	in	in	ADP
ajfa-12606	94	35	a	a	DET
ajfa-12606	94	36	single	single	ADJ
ajfa-12606	94	37	industry	industry	NOUN
ajfa-12606	94	38	.	.	PUNCT
ajfa-12606	95	1	(	(	PUNCT
ajfa-12606	95	2	talebnia	talebnia	NOUN
ajfa-12606	95	3	,	,	PUNCT
ajfa-12606	95	4	g.	g.	PROPN
ajfa-12606	95	5	et	et	PROPN
ajfa-12606	95	6	al	al	PROPN
ajfa-12606	95	7	,	,	PUNCT
ajfa-12606	95	8	2017	2017	NUM
ajfa-12606	95	9	)	)	PUNCT
ajfa-12606	95	10	studied	study	VERB
ajfa-12606	95	11	the	the	DET
ajfa-12606	95	12	linkages	linkage	NOUN
ajfa-12606	95	13	between	between	ADP
ajfa-12606	95	14	target	target	NOUN
ajfa-12606	95	15	costing	costing	NOUN
ajfa-12606	95	16	and	and	CCONJ
ajfa-12606	95	17	value	value	NOUN
ajfa-12606	95	18	engineering	engineering	NOUN
ajfa-12606	95	19	and	and	CCONJ
ajfa-12606	95	20	expected	expect	VERB
ajfa-12606	95	21	profit	profit	NOUN
ajfa-12606	95	22	and	and	CCONJ
ajfa-12606	95	23	kaizen	kaizen	NOUN
ajfa-12606	95	24	.	.	PUNCT
ajfa-12606	96	1	the	the	DET
ajfa-12606	96	2	results	result	NOUN
ajfa-12606	96	3	of	of	ADP
ajfa-12606	96	4	study	study	NOUN
ajfa-12606	96	5	showed	show	VERB
ajfa-12606	96	6	that	that	SCONJ
ajfa-12606	96	7	there	there	PRON
ajfa-12606	96	8	is	be	VERB
ajfa-12606	96	9	a	a	DET
ajfa-12606	96	10	relation	relation	NOUN
ajfa-12606	96	11	between	between	ADP
ajfa-12606	96	12	customer	customer	NOUN
ajfa-12606	96	13	orientations	orientation	NOUN
ajfa-12606	96	14	,	,	PUNCT
ajfa-12606	96	15	the	the	DET
ajfa-12606	96	16	product	product	NOUN
ajfa-12606	96	17	has	have	VERB
ajfa-12606	96	18	a	a	DET
ajfa-12606	96	19	direct	direct	ADJ
ajfa-12606	96	20	effect	effect	NOUN
ajfa-12606	96	21	on	on	ADP
ajfa-12606	96	22	target	target	NOUN
ajfa-12606	96	23	costing	costing	NOUN
ajfa-12606	96	24	and	and	CCONJ
ajfa-12606	96	25	product	product	NOUN
ajfa-12606	96	26	lifecycle	lifecycle	NOUN
ajfa-12606	96	27	costs	cost	NOUN
ajfa-12606	96	28	are	be	AUX
ajfa-12606	96	29	directly	directly	ADV
ajfa-12606	96	30	related	relate	VERB
ajfa-12606	96	31	to	to	ADP
ajfa-12606	96	32	the	the	DET
ajfa-12606	96	33	objectives	objective	NOUN
ajfa-12606	96	34	.	.	PUNCT
ajfa-12606	97	1	(	(	PUNCT
ajfa-12606	97	2	bock	bock	NOUN
ajfa-12606	97	3	,	,	PUNCT
ajfa-12606	97	4	s	s	NOUN
ajfa-12606	97	5	&	&	CCONJ
ajfa-12606	97	6	pütz	pütz	ADJ
ajfa-12606	97	7	,	,	PUNCT
ajfa-12606	97	8	m	m	PROPN
ajfa-12606	97	9	,	,	PUNCT
ajfa-12606	97	10	2017	2017	NUM
ajfa-12606	97	11	)	)	PUNCT
ajfa-12606	97	12	proposed	propose	VERB
ajfa-12606	97	13	new	new	ADJ
ajfa-12606	97	14	quality	quality	NOUN
ajfa-12606	97	15	-	-	PUNCT
ajfa-12606	97	16	oriented	orient	VERB
ajfa-12606	97	17	control	control	NOUN
ajfa-12606	97	18	approach	approach	NOUN
ajfa-12606	97	19	for	for	ADP
ajfa-12606	97	20	value	value	NOUN
ajfa-12606	97	21	engineering	engineering	NOUN
ajfa-12606	97	22	based	base	VERB
ajfa-12606	97	23	on	on	ADP
ajfa-12606	97	24	a	a	DET
ajfa-12606	97	25	discrete	discrete	ADJ
ajfa-12606	97	26	quality	quality	NOUN
ajfa-12606	97	27	measure	measure	NOUN
ajfa-12606	97	28	that	that	PRON
ajfa-12606	97	29	allows	allow	VERB
ajfa-12606	97	30	for	for	ADP
ajfa-12606	97	31	the	the	DET
ajfa-12606	97	32	mapping	mapping	NOUN
ajfa-12606	97	33	of	of	ADP
ajfa-12606	97	34	multidimensional	multidimensional	ADJ
ajfa-12606	97	35	dependencies	dependency	NOUN
ajfa-12606	97	36	.	.	PUNCT
ajfa-12606	98	1	they	they	PRON
ajfa-12606	98	2	found	find	VERB
ajfa-12606	98	3	that	that	SCONJ
ajfa-12606	98	4	understanding	understand	VERB
ajfa-12606	98	5	the	the	DET
ajfa-12606	98	6	decision	decision	NOUN
ajfa-12606	98	7	-	-	PUNCT
ajfa-12606	98	8	making	make	VERB
ajfa-12606	98	9	process	process	NOUN
ajfa-12606	98	10	in	in	ADP
ajfa-12606	98	11	sales	sale	NOUN
ajfa-12606	98	12	and	and	CCONJ
ajfa-12606	98	13	production	production	NOUN
ajfa-12606	98	14	departments	department	NOUN
ajfa-12606	98	15	,	,	PUNCT
ajfa-12606	98	16	and	and	CCONJ
ajfa-12606	98	17	their	their	PRON
ajfa-12606	98	18	frequent	frequent	ADJ
ajfa-12606	98	19	application	application	NOUN
ajfa-12606	98	20	provides	provide	VERB
ajfa-12606	98	21	systematic	systematic	ADJ
ajfa-12606	98	22	access	access	NOUN
ajfa-12606	98	23	to	to	ADP
ajfa-12606	98	24	controlled	control	VERB
ajfa-12606	98	25	operations	operation	NOUN
ajfa-12606	98	26	and	and	CCONJ
ajfa-12606	98	27	,	,	PUNCT
ajfa-12606	98	28	in	in	ADP
ajfa-12606	98	29	doing	do	VERB
ajfa-12606	98	30	so	so	ADV
ajfa-12606	98	31	,	,	PUNCT
ajfa-12606	98	32	supports	support	VERB
ajfa-12606	98	33	management	management	NOUN
ajfa-12606	98	34	-	-	PUNCT
ajfa-12606	98	35	oriented	orient	VERB
ajfa-12606	98	36	decision	decision	NOUN
ajfa-12606	98	37	-	-	PUNCT
ajfa-12606	98	38	making	making	NOUN
ajfa-12606	98	39	.	.	PUNCT
ajfa-12606	99	1	7	7	X
ajfa-12606	99	2	.	.	X
ajfa-12606	99	3	hypotheses	hypothesis	NOUN
ajfa-12606	99	4	of	of	ADP
ajfa-12606	99	5	the	the	DET
ajfa-12606	99	6	study	study	NOUN
ajfa-12606	99	7	h01	h01	NOUN
ajfa-12606	99	8	:	:	PUNCT
ajfa-12606	99	9	the	the	DET
ajfa-12606	99	10	jordanian	jordanian	ADJ
ajfa-12606	99	11	shareholding	shareholding	NOUN
ajfa-12606	99	12	companies	company	NOUN
ajfa-12606	99	13	for	for	ADP
ajfa-12606	99	14	food	food	NOUN
ajfa-12606	99	15	industries	industry	NOUN
ajfa-12606	99	16	do	do	AUX
ajfa-12606	99	17	n’t	not	PART
ajfa-12606	99	18	have	have	VERB
ajfa-12606	99	19	the	the	DET
ajfa-12606	99	20	ingredients	ingredient	NOUN
ajfa-12606	99	21	to	to	PART
ajfa-12606	99	22	implement	implement	VERB
ajfa-12606	99	23	the	the	DET
ajfa-12606	99	24	target	target	NOUN
ajfa-12606	99	25	cost	cost	NOUN
ajfa-12606	99	26	approach	approach	NOUN
ajfa-12606	99	27	.	.	PUNCT
ajfa-12606	100	1	h02	h02	NOUN
ajfa-12606	100	2	:	:	PUNCT
ajfa-12606	100	3	the	the	DET
ajfa-12606	100	4	jordanian	jordanian	ADJ
ajfa-12606	100	5	shareholding	shareholding	NOUN
ajfa-12606	100	6	companies	company	NOUN
ajfa-12606	100	7	for	for	ADP
ajfa-12606	100	8	food	food	NOUN
ajfa-12606	100	9	industries	industry	NOUN
ajfa-12606	100	10	do	do	AUX
ajfa-12606	100	11	not	not	PART
ajfa-12606	100	12	awareness	awareness	VERB
ajfa-12606	100	13	the	the	DET
ajfa-12606	100	14	concept	concept	NOUN
ajfa-12606	100	15	,	,	PUNCT
ajfa-12606	100	16	principles	principle	NOUN
ajfa-12606	100	17	and	and	CCONJ
ajfa-12606	100	18	importance	importance	NOUN
ajfa-12606	100	19	of	of	ADP
ajfa-12606	100	20	applying	apply	VERB
ajfa-12606	100	21	the	the	DET
ajfa-12606	100	22	target	target	NOUN
ajfa-12606	100	23	cost	cost	NOUN
ajfa-12606	100	24	approach	approach	NOUN
ajfa-12606	100	25	.	.	PUNCT
ajfa-12606	101	1	h03	h03	NOUN
ajfa-12606	101	2	:	:	PUNCT
ajfa-12606	101	3	the	the	DET
ajfa-12606	101	4	jordanian	jordanian	ADJ
ajfa-12606	101	5	shareholding	shareholding	NOUN
ajfa-12606	101	6	companies	company	NOUN
ajfa-12606	101	7	for	for	ADP
ajfa-12606	101	8	food	food	NOUN
ajfa-12606	101	9	industries	industry	NOUN
ajfa-12606	101	10	do	do	AUX
ajfa-12606	101	11	not	not	PART
ajfa-12606	101	12	use	use	VERB
ajfa-12606	101	13	the	the	DET
ajfa-12606	101	14	target	target	NOUN
ajfa-12606	101	15	cost	cost	NOUN
ajfa-12606	101	16	management	management	NOUN
ajfa-12606	101	17	to	to	PART
ajfa-12606	101	18	improve	improve	VERB
ajfa-12606	101	19	their	their	PRON
ajfa-12606	101	20	profitability	profitability	NOUN
ajfa-12606	101	21	.	.	PUNCT
ajfa-12606	102	1	h04	h04	PROPN
ajfa-12606	102	2	:	:	PUNCT
ajfa-12606	102	3	the	the	DET
ajfa-12606	102	4	use	use	NOUN
ajfa-12606	102	5	of	of	ADP
ajfa-12606	102	6	value	value	NOUN
ajfa-12606	102	7	engineering	engineering	NOUN
ajfa-12606	102	8	does	do	AUX
ajfa-12606	102	9	not	not	PART
ajfa-12606	102	10	reduce	reduce	VERB
ajfa-12606	102	11	costs	cost	NOUN
ajfa-12606	102	12	to	to	PART
ajfa-12606	102	13	reach	reach	VERB
ajfa-12606	102	14	the	the	DET
ajfa-12606	102	15	target	target	NOUN
ajfa-12606	102	16	cost	cost	NOUN
ajfa-12606	102	17	in	in	ADP
ajfa-12606	102	18	the	the	DET
ajfa-12606	102	19	jordanian	jordanian	ADJ
ajfa-12606	102	20	shareholding	shareholding	NOUN
ajfa-12606	102	21	companies	company	NOUN
ajfa-12606	102	22	for	for	ADP
ajfa-12606	102	23	food	food	NOUN
ajfa-12606	102	24	industries	industry	NOUN
ajfa-12606	102	25	.	.	PUNCT
ajfa-12606	103	1	h05	h05	PROPN
ajfa-12606	103	2	:	:	PUNCT
ajfa-12606	103	3	there	there	PRON
ajfa-12606	103	4	are	be	VERB
ajfa-12606	103	5	no	no	DET
ajfa-12606	103	6	difficulties	difficulty	NOUN
ajfa-12606	103	7	in	in	ADP
ajfa-12606	103	8	adopting	adopt	VERB
ajfa-12606	103	9	the	the	DET
ajfa-12606	103	10	cost	cost	NOUN
ajfa-12606	103	11	target	target	NOUN
ajfa-12606	103	12	and	and	CCONJ
ajfa-12606	103	13	value	value	NOUN
ajfa-12606	103	14	engineering	engineering	NOUN
ajfa-12606	103	15	in	in	ADP
ajfa-12606	103	16	jordanian	jordanian	ADJ
ajfa-12606	103	17	shareholding	shareholding	NOUN
ajfa-12606	103	18	companies	company	NOUN
ajfa-12606	103	19	for	for	ADP
ajfa-12606	103	20	food	food	NOUN
ajfa-12606	103	21	industries	industry	NOUN
ajfa-12606	103	22	.	.	PUNCT
ajfa-12606	104	1	8	8	X
ajfa-12606	104	2	.	.	X
ajfa-12606	104	3	methodology	methodology	NOUN
ajfa-12606	104	4	and	and	CCONJ
ajfa-12606	104	5	discussion	discussion	NOUN
ajfa-12606	104	6	of	of	ADP
ajfa-12606	104	7	results	result	NOUN
ajfa-12606	104	8	8.1	8.1	NUM
ajfa-12606	104	9	methodology	methodology	NOUN
ajfa-12606	104	10	the	the	DET
ajfa-12606	104	11	study	study	NOUN
ajfa-12606	104	12	reveals	reveal	VERB
ajfa-12606	104	13	the	the	DET
ajfa-12606	104	14	results	result	NOUN
ajfa-12606	104	15	of	of	ADP
ajfa-12606	104	16	a	a	DET
ajfa-12606	104	17	survey	survey	NOUN
ajfa-12606	104	18	of	of	ADP
ajfa-12606	104	19	accountants	accountant	NOUN
ajfa-12606	104	20	in	in	ADP
ajfa-12606	104	21	shareholding	shareholding	NOUN
ajfa-12606	104	22	companies	company	NOUN
ajfa-12606	104	23	for	for	ADP
ajfa-12606	104	24	food	food	NOUN
ajfa-12606	104	25	industries	industry	NOUN
ajfa-12606	104	26	in	in	ADP
ajfa-12606	104	27	jordan	jordan	PROPN
ajfa-12606	104	28	regarding	regard	VERB
ajfa-12606	104	29	the	the	DET
ajfa-12606	104	30	extent	extent	NOUN
ajfa-12606	104	31	of	of	ADP
ajfa-12606	104	32	implementing	implement	VERB
ajfa-12606	104	33	target	target	NOUN
ajfa-12606	104	34	costing	costing	NOUN
ajfa-12606	104	35	and	and	CCONJ
ajfa-12606	104	36	value	value	NOUN
ajfa-12606	104	37	engineering	engineering	NOUN
ajfa-12606	104	38	entrance	entrance	NOUN
ajfa-12606	104	39	to	to	ADP
ajfa-12606	104	40	reducing	reduce	VERB
ajfa-12606	104	41	costs	cost	NOUN
ajfa-12606	104	42	in	in	ADP
ajfa-12606	104	43	jordanian	jordanian	ADJ
ajfa-12606	104	44	shareholding	shareholding	NOUN
ajfa-12606	104	45	companies	company	NOUN
ajfa-12606	104	46	for	for	ADP
ajfa-12606	104	47	food	food	NOUN
ajfa-12606	104	48	industries	industry	NOUN
ajfa-12606	104	49	.	.	PUNCT
ajfa-12606	105	1	the	the	DET
ajfa-12606	105	2	questionnaire	questionnaire	NOUN
ajfa-12606	105	3	was	be	AUX
ajfa-12606	105	4	distributes	distribute	VERB
ajfa-12606	105	5	personally	personally	ADV
ajfa-12606	105	6	to	to	ADP
ajfa-12606	105	7	a	a	DET
ajfa-12606	105	8	random	random	ADJ
ajfa-12606	105	9	sample	sample	NOUN
ajfa-12606	105	10	of	of	ADP
ajfa-12606	105	11	145	145	NUM
ajfa-12606	105	12	accountants	accountant	NOUN
ajfa-12606	105	13	.	.	PUNCT
ajfa-12606	106	1	(	(	PUNCT
ajfa-12606	106	2	100	100	NUM
ajfa-12606	106	3	)	)	PUNCT
ajfa-12606	106	4	questionnaires	questionnaire	NOUN
ajfa-12606	106	5	were	be	AUX
ajfa-12606	106	6	returned	return	VERB
ajfa-12606	106	7	,	,	PUNCT
ajfa-12606	106	8	and	and	CCONJ
ajfa-12606	106	9	the	the	DET
ajfa-12606	106	10	response	response	NOUN
ajfa-12606	106	11	rate	rate	NOUN
ajfa-12606	106	12	of	of	ADP
ajfa-12606	106	13	which	which	PRON
ajfa-12606	106	14	was	be	AUX
ajfa-12606	106	15	69	69	NUM
ajfa-12606	106	16	%	%	NOUN
ajfa-12606	106	17	.	.	PUNCT
ajfa-12606	107	1	it	it	PRON
ajfa-12606	107	2	is	be	AUX
ajfa-12606	107	3	to	to	PART
ajfa-12606	107	4	be	be	AUX
ajfa-12606	107	5	noted	note	VERB
ajfa-12606	107	6	that	that	SCONJ
ajfa-12606	107	7	a	a	DET
ajfa-12606	107	8	majority	majority	NOUN
ajfa-12606	107	9	of	of	ADP
ajfa-12606	107	10	the	the	DET
ajfa-12606	107	11	respondent	respondent	NOUN
ajfa-12606	107	12	,	,	PUNCT
ajfa-12606	107	13	have	have	VERB
ajfa-12606	107	14	a	a	DET
ajfa-12606	107	15	bachelor	bachelor	NOUN
ajfa-12606	107	16	’s	’s	PART
ajfa-12606	107	17	degree	degree	NOUN
ajfa-12606	107	18	in	in	ADP
ajfa-12606	107	19	accounting	accounting	NOUN
ajfa-12606	107	20	,	,	PUNCT
ajfa-12606	107	21	as	as	ADV
ajfa-12606	107	22	well	well	ADV
ajfa-12606	107	23	as	as	ADP
ajfa-12606	107	24	professional	professional	ADJ
ajfa-12606	107	25	qualification	qualification	NOUN
ajfa-12606	107	26	such	such	ADJ
ajfa-12606	107	27	as	as	ADP
ajfa-12606	107	28	cpa	cpa	NOUN
ajfa-12606	107	29	,	,	PUNCT
ajfa-12606	107	30	jcpa	jcpa	PROPN
ajfa-12606	107	31	.	.	PUNCT
ajfa-12606	108	1	average	average	ADJ
ajfa-12606	108	2	experiences	experience	NOUN
ajfa-12606	108	3	of	of	ADP
ajfa-12606	108	4	respondent	respondent	NOUN
ajfa-12606	108	5	were	be	AUX
ajfa-12606	108	6	about	about	ADP
ajfa-12606	108	7	(	(	PUNCT
ajfa-12606	108	8	10	10	NUM
ajfa-12606	108	9	)	)	PUNCT
ajfa-12606	108	10	years	year	NOUN
ajfa-12606	108	11	with	with	ADP
ajfa-12606	108	12	a	a	DET
ajfa-12606	108	13	maximum	maximum	NOUN
ajfa-12606	108	14	more	more	ADJ
ajfa-12606	108	15	than	than	ADP
ajfa-12606	108	16	(	(	PUNCT
ajfa-12606	108	17	15	15	NUM
ajfa-12606	108	18	)	)	PUNCT
ajfa-12606	108	19	years	year	NOUN
ajfa-12606	108	20	and	and	CCONJ
ajfa-12606	108	21	a	a	DET
ajfa-12606	108	22	minimum	minimum	NOUN
ajfa-12606	108	23	of	of	ADP
ajfa-12606	108	24	(	(	PUNCT
ajfa-12606	108	25	5	5	NUM
ajfa-12606	108	26	)	)	PUNCT
ajfa-12606	108	27	years	year	NOUN
ajfa-12606	108	28	at	at	ADP
ajfa-12606	108	29	asian	asian	ADJ
ajfa-12606	108	30	journal	journal	PROPN
ajfa-12606	108	31	of	of	ADP
ajfa-12606	108	32	finance	finance	PROPN
ajfa-12606	108	33	&	&	CCONJ
ajfa-12606	108	34	accounting	accounting	PROPN
ajfa-12606	108	35	issn	issn	PROPN
ajfa-12606	108	36	1946	1946	NUM
ajfa-12606	108	37	-	-	PUNCT
ajfa-12606	108	38	052x	052x	NOUN
ajfa-12606	108	39	2018	2018	NUM
ajfa-12606	108	40	,	,	PUNCT
ajfa-12606	108	41	vol	vol	NOUN
ajfa-12606	108	42	.	.	PROPN
ajfa-12606	108	43	10	10	NUM
ajfa-12606	108	44	,	,	PUNCT
ajfa-12606	108	45	no	no	INTJ
ajfa-12606	108	46	.	.	NOUN
ajfa-12606	108	47	1	1	NUM
ajfa-12606	108	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	108	49	397	397	NUM
ajfa-12606	108	50	the	the	DET
ajfa-12606	108	51	time	time	NOUN
ajfa-12606	108	52	of	of	ADP
ajfa-12606	108	53	conducted	conduct	VERB
ajfa-12606	108	54	this	this	DET
ajfa-12606	108	55	survey	survey	NOUN
ajfa-12606	108	56	.	.	PUNCT
ajfa-12606	109	1	the	the	DET
ajfa-12606	109	2	purpose	purpose	NOUN
ajfa-12606	109	3	of	of	ADP
ajfa-12606	109	4	the	the	DET
ajfa-12606	109	5	above	above	ADJ
ajfa-12606	109	6	analysis	analysis	NOUN
ajfa-12606	109	7	was	be	AUX
ajfa-12606	109	8	to	to	PART
ajfa-12606	109	9	ensure	ensure	VERB
ajfa-12606	109	10	that	that	SCONJ
ajfa-12606	109	11	accounting	accounting	NOUN
ajfa-12606	109	12	professional	professional	NOUN
ajfa-12606	109	13	who	who	PRON
ajfa-12606	109	14	have	have	VERB
ajfa-12606	109	15	experience	experience	NOUN
ajfa-12606	109	16	who	who	PRON
ajfa-12606	109	17	completed	complete	VERB
ajfa-12606	109	18	the	the	DET
ajfa-12606	109	19	survey	survey	NOUN
ajfa-12606	109	20	.	.	PUNCT
ajfa-12606	110	1	8.2	8.2	NUM
ajfa-12606	110	2	study	study	NOUN
ajfa-12606	110	3	tools	tool	NOUN
ajfa-12606	110	4	after	after	ADP
ajfa-12606	110	5	reviewing	review	VERB
ajfa-12606	110	6	the	the	DET
ajfa-12606	110	7	literature	literature	NOUN
ajfa-12606	110	8	of	of	ADP
ajfa-12606	110	9	accounting	accounting	NOUN
ajfa-12606	110	10	and	and	CCONJ
ajfa-12606	110	11	previous	previous	ADJ
ajfa-12606	110	12	studies	study	NOUN
ajfa-12606	110	13	that	that	SCONJ
ajfa-12606	110	14	relating	relate	VERB
ajfa-12606	110	15	to	to	PART
ajfa-12606	110	16	target	target	VERB
ajfa-12606	110	17	costing	costing	NOUN
ajfa-12606	110	18	and	and	CCONJ
ajfa-12606	110	19	value	value	NOUN
ajfa-12606	110	20	engineering	engineering	NOUN
ajfa-12606	110	21	entrance	entrance	NOUN
ajfa-12606	110	22	to	to	ADP
ajfa-12606	110	23	reducing	reduce	VERB
ajfa-12606	110	24	costs	cost	NOUN
ajfa-12606	110	25	.	.	PUNCT
ajfa-12606	111	1	the	the	DET
ajfa-12606	111	2	researcher	researcher	NOUN
ajfa-12606	111	3	developed	develop	VERB
ajfa-12606	111	4	a	a	DET
ajfa-12606	111	5	questionnaire	questionnaire	NOUN
ajfa-12606	111	6	which	which	PRON
ajfa-12606	111	7	consisted	consist	VERB
ajfa-12606	111	8	of	of	ADP
ajfa-12606	111	9	(	(	PUNCT
ajfa-12606	111	10	34	34	NUM
ajfa-12606	111	11	)	)	PUNCT
ajfa-12606	111	12	items	item	NOUN
ajfa-12606	111	13	regarding	regard	VERB
ajfa-12606	111	14	the	the	DET
ajfa-12606	111	15	adoption	adoption	NOUN
ajfa-12606	111	16	and	and	CCONJ
ajfa-12606	111	17	implementation	implementation	NOUN
ajfa-12606	111	18	of	of	ADP
ajfa-12606	111	19	target	target	NOUN
ajfa-12606	111	20	costing	costing	NOUN
ajfa-12606	111	21	and	and	CCONJ
ajfa-12606	111	22	value	value	NOUN
ajfa-12606	111	23	engineering	engineering	NOUN
ajfa-12606	111	24	entrance	entrance	NOUN
ajfa-12606	111	25	to	to	ADP
ajfa-12606	111	26	reducing	reduce	VERB
ajfa-12606	111	27	costs	cost	NOUN
ajfa-12606	111	28	in	in	ADP
ajfa-12606	111	29	the	the	DET
ajfa-12606	111	30	jordanian	jordanian	ADJ
ajfa-12606	111	31	shareholding	shareholding	NOUN
ajfa-12606	111	32	companies	company	NOUN
ajfa-12606	111	33	for	for	ADP
ajfa-12606	111	34	food	food	NOUN
ajfa-12606	111	35	industries	industry	NOUN
ajfa-12606	111	36	.	.	PUNCT
ajfa-12606	112	1	8.3	8.3	NUM
ajfa-12606	112	2	statistical	statistical	ADJ
ajfa-12606	112	3	tests	test	NOUN
ajfa-12606	112	4	statistical	statistical	ADJ
ajfa-12606	112	5	methods	method	NOUN
ajfa-12606	112	6	applied	apply	VERB
ajfa-12606	112	7	to	to	PART
ajfa-12606	112	8	analyze	analyze	VERB
ajfa-12606	112	9	data	datum	NOUN
ajfa-12606	112	10	are	be	AUX
ajfa-12606	112	11	means	mean	NOUN
ajfa-12606	112	12	,	,	PUNCT
ajfa-12606	112	13	standard	standard	ADJ
ajfa-12606	112	14	deviations	deviation	NOUN
ajfa-12606	112	15	and	and	CCONJ
ajfa-12606	112	16	percentages	percentage	NOUN
ajfa-12606	112	17	and	and	CCONJ
ajfa-12606	112	18	ttest	tt	ADJ
ajfa-12606	112	19	.	.	PUNCT
ajfa-12606	113	1	scale	scale	NOUN
ajfa-12606	113	2	likert	likert	ADJ
ajfa-12606	113	3	scale	scale	NOUN
ajfa-12606	113	4	was	be	AUX
ajfa-12606	113	5	adopted	adopt	VERB
ajfa-12606	113	6	,	,	PUNCT
ajfa-12606	113	7	which	which	PRON
ajfa-12606	113	8	consists	consist	VERB
ajfa-12606	113	9	of	of	ADP
ajfa-12606	113	10	five	five	NUM
ajfa-12606	113	11	degrees	degree	NOUN
ajfa-12606	113	12	to	to	PART
ajfa-12606	113	13	determine	determine	VERB
ajfa-12606	113	14	how	how	SCONJ
ajfa-12606	113	15	much	much	ADJ
ajfa-12606	113	16	the	the	DET
ajfa-12606	113	17	responders	responder	NOUN
ajfa-12606	113	18	agree	agree	VERB
ajfa-12606	113	19	or	or	CCONJ
ajfa-12606	113	20	disagree	disagree	VERB
ajfa-12606	113	21	with	with	ADP
ajfa-12606	113	22	each	each	DET
ajfa-12606	113	23	item	item	NOUN
ajfa-12606	113	24	in	in	ADP
ajfa-12606	113	25	the	the	DET
ajfa-12606	113	26	questionnaire	questionnaire	NOUN
ajfa-12606	113	27	as	as	ADP
ajfa-12606	113	28	how	how	SCONJ
ajfa-12606	113	29	in	in	ADP
ajfa-12606	113	30	table	table	NOUN
ajfa-12606	113	31	(	(	PUNCT
ajfa-12606	113	32	1	1	NUM
ajfa-12606	113	33	)	)	PUNCT
ajfa-12606	113	34	.	.	PUNCT
ajfa-12606	114	1	table	table	NOUN
ajfa-12606	114	2	1	1	NUM
ajfa-12606	114	3	.	.	PUNCT
ajfa-12606	115	1	likert	likert	ADJ
ajfa-12606	115	2	scale	scale	NOUN
ajfa-12606	115	3	scale	scale	NOUN
ajfa-12606	115	4	strongly	strongly	ADV
ajfa-12606	115	5	disagree	disagree	VERB
ajfa-12606	115	6	disagree	disagree	VERB
ajfa-12606	115	7	neutral	neutral	ADJ
ajfa-12606	115	8	agree	agree	VERB
ajfa-12606	115	9	strongly	strongly	ADV
ajfa-12606	115	10	agree	agree	VERB
ajfa-12606	115	11	degree	degree	NOUN
ajfa-12606	115	12	1	1	NUM
ajfa-12606	115	13	2	2	NUM
ajfa-12606	115	14	3	3	NUM
ajfa-12606	115	15	4	4	NUM
ajfa-12606	115	16	5	5	NUM
ajfa-12606	115	17	relative	relative	ADJ
ajfa-12606	115	18	weight	weight	NOUN
ajfa-12606	115	19	20	20	NUM
ajfa-12606	115	20	%	%	NOUN
ajfa-12606	115	21	40	40	NUM
ajfa-12606	115	22	%	%	NOUN
ajfa-12606	115	23	60	60	NUM
ajfa-12606	115	24	%	%	NOUN
ajfa-12606	115	25	80	80	NUM
ajfa-12606	115	26	%	%	NOUN
ajfa-12606	115	27	100	100	NUM
ajfa-12606	115	28	%	%	NOUN
ajfa-12606	115	29	8.4	8.4	NUM
ajfa-12606	115	30	results	result	VERB
ajfa-12606	115	31	analysis	analysis	NOUN
ajfa-12606	115	32	and	and	CCONJ
ajfa-12606	115	33	discussion	discussion	NOUN
ajfa-12606	115	34	asian	asian	ADJ
ajfa-12606	115	35	journal	journal	PROPN
ajfa-12606	115	36	of	of	ADP
ajfa-12606	115	37	finance	finance	PROPN
ajfa-12606	115	38	&	&	CCONJ
ajfa-12606	115	39	accounting	accounting	PROPN
ajfa-12606	115	40	issn	issn	PROPN
ajfa-12606	115	41	1946	1946	NUM
ajfa-12606	115	42	-	-	PUNCT
ajfa-12606	115	43	052x	052x	NOUN
ajfa-12606	115	44	2018	2018	NUM
ajfa-12606	115	45	,	,	PUNCT
ajfa-12606	115	46	vol	vol	NOUN
ajfa-12606	115	47	.	.	PROPN
ajfa-12606	116	1	10	10	NUM
ajfa-12606	116	2	,	,	PUNCT
ajfa-12606	116	3	no	no	INTJ
ajfa-12606	116	4	.	.	NOUN
ajfa-12606	116	5	1	1	NUM
ajfa-12606	116	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	116	7	398	398	NUM
ajfa-12606	116	8	table	table	NOUN
ajfa-12606	116	9	2	2	NUM
ajfa-12606	116	10	.	.	PUNCT
ajfa-12606	116	11	trends	trend	NOUN
ajfa-12606	116	12	of	of	ADP
ajfa-12606	116	13	the	the	DET
ajfa-12606	116	14	sample	sample	NOUN
ajfa-12606	116	15	of	of	ADP
ajfa-12606	116	16	the	the	DET
ajfa-12606	116	17	study	study	NOUN
ajfa-12606	116	18	on	on	ADP
ajfa-12606	116	19	the	the	DET
ajfa-12606	116	20	availability	availability	NOUN
ajfa-12606	116	21	of	of	ADP
ajfa-12606	116	22	components	component	NOUN
ajfa-12606	116	23	of	of	ADP
ajfa-12606	116	24	the	the	DET
ajfa-12606	116	25	application	application	NOUN
ajfa-12606	116	26	of	of	ADP
ajfa-12606	116	27	the	the	DET
ajfa-12606	116	28	target	target	NOUN
ajfa-12606	116	29	cost	cost	NOUN
ajfa-12606	116	30	in	in	ADP
ajfa-12606	116	31	jordanian	jordanian	ADJ
ajfa-12606	116	32	share	share	NOUN
ajfa-12606	116	33	holding	hold	VERB
ajfa-12606	116	34	companies	company	NOUN
ajfa-12606	116	35	for	for	ADP
ajfa-12606	116	36	food	food	NOUN
ajfa-12606	116	37	industries	industry	NOUN
ajfa-12606	116	38	.	.	PUNCT
ajfa-12606	117	1	no	no	DET
ajfa-12606	117	2	items	item	NOUN
ajfa-12606	117	3	mean	mean	VERB
ajfa-12606	117	4	standard	standard	ADJ
ajfa-12606	117	5	deviation	deviation	NOUN
ajfa-12606	117	6	percentage	percentage	NOUN
ajfa-12606	117	7	1	1	NUM
ajfa-12606	117	8	the	the	DET
ajfa-12606	117	9	company	company	NOUN
ajfa-12606	117	10	uses	use	VERB
ajfa-12606	117	11	a	a	DET
ajfa-12606	117	12	cost	cost	NOUN
ajfa-12606	117	13	accounting	accounting	NOUN
ajfa-12606	117	14	system	system	NOUN
ajfa-12606	117	15	that	that	PRON
ajfa-12606	117	16	is	be	AUX
ajfa-12606	117	17	commensurate	commensurate	ADJ
ajfa-12606	117	18	with	with	ADP
ajfa-12606	117	19	its	its	PRON
ajfa-12606	117	20	activity	activity	NOUN
ajfa-12606	117	21	4.84	4.84	NUM
ajfa-12606	117	22	0.51	0.51	NUM
ajfa-12606	117	23	96.80	96.80	NUM
ajfa-12606	117	24	%	%	NOUN
ajfa-12606	117	25	2	2	NUM
ajfa-12606	117	26	the	the	DET
ajfa-12606	117	27	management	management	NOUN
ajfa-12606	117	28	of	of	ADP
ajfa-12606	117	29	the	the	DET
ajfa-12606	117	30	company	company	NOUN
ajfa-12606	117	31	is	be	AUX
ajfa-12606	117	32	interested	interested	ADJ
ajfa-12606	117	33	in	in	ADP
ajfa-12606	117	34	managing	manage	VERB
ajfa-12606	117	35	its	its	PRON
ajfa-12606	117	36	costs	cost	NOUN
ajfa-12606	117	37	4.76	4.76	NUM
ajfa-12606	117	38	0.47	0.47	NUM
ajfa-12606	117	39	95.20	95.20	NUM
ajfa-12606	117	40	%	%	NOUN
ajfa-12606	117	41	3	3	NUM
ajfa-12606	117	42	the	the	DET
ajfa-12606	117	43	company	company	NOUN
ajfa-12606	117	44	determines	determine	VERB
ajfa-12606	117	45	the	the	DET
ajfa-12606	117	46	price	price	NOUN
ajfa-12606	117	47	at	at	ADP
ajfa-12606	117	48	which	which	PRON
ajfa-12606	117	49	the	the	DET
ajfa-12606	117	50	product	product	NOUN
ajfa-12606	117	51	can	can	AUX
ajfa-12606	117	52	be	be	AUX
ajfa-12606	117	53	sold	sell	VERB
ajfa-12606	117	54	by	by	ADP
ajfa-12606	117	55	subtracting	subtract	VERB
ajfa-12606	117	56	the	the	DET
ajfa-12606	117	57	price	price	NOUN
ajfa-12606	117	58	from	from	ADP
ajfa-12606	117	59	the	the	DET
ajfa-12606	117	60	target	target	NOUN
ajfa-12606	117	61	cost	cost	VERB
ajfa-12606	117	62	4.50	4.50	NUM
ajfa-12606	117	63	0.58	0.58	NUM
ajfa-12606	117	64	90	90	NUM
ajfa-12606	117	65	%	%	NOUN
ajfa-12606	117	66	4	4	NUM
ajfa-12606	117	67	the	the	DET
ajfa-12606	117	68	company	company	NOUN
ajfa-12606	117	69	determines	determine	VERB
ajfa-12606	117	70	the	the	DET
ajfa-12606	117	71	cost	cost	NOUN
ajfa-12606	117	72	of	of	ADP
ajfa-12606	117	73	its	its	PRON
ajfa-12606	117	74	product	product	NOUN
ajfa-12606	117	75	as	as	ADP
ajfa-12606	117	76	following	follow	VERB
ajfa-12606	117	77	(	(	PUNCT
ajfa-12606	117	78	expected	expect	VERB
ajfa-12606	117	79	selling	selling	NOUN
ajfa-12606	117	80	price	price	NOUN
ajfa-12606	117	81	–	–	PUNCT
ajfa-12606	117	82	profit	profit	NOUN
ajfa-12606	117	83	required	require	VERB
ajfa-12606	117	84	=	=	NOUN
ajfa-12606	117	85	target	target	NOUN
ajfa-12606	117	86	cost	cost	NOUN
ajfa-12606	117	87	)	)	PUNCT
ajfa-12606	117	88	4.42	4.42	NUM
ajfa-12606	117	89	0.56	0.56	NUM
ajfa-12606	117	90	88.40	88.40	NUM
ajfa-12606	117	91	%	%	NOUN
ajfa-12606	117	92	5	5	NUM
ajfa-12606	118	1	the	the	DET
ajfa-12606	118	2	company	company	NOUN
ajfa-12606	118	3	is	be	AUX
ajfa-12606	118	4	interested	interested	ADJ
ajfa-12606	118	5	in	in	ADP
ajfa-12606	118	6	the	the	DET
ajfa-12606	118	7	customers	customer	NOUN
ajfa-12606	118	8	desires	desire	NOUN
ajfa-12606	118	9	related	relate	VERB
ajfa-12606	118	10	to	to	ADP
ajfa-12606	118	11	the	the	DET
ajfa-12606	118	12	product	product	NOUN
ajfa-12606	118	13	and	and	CCONJ
ajfa-12606	118	14	price	price	VERB
ajfa-12606	118	15	4.31	4.31	NUM
ajfa-12606	118	16	0.78	0.78	NUM
ajfa-12606	118	17	86.20	86.20	NUM
ajfa-12606	118	18	%	%	NOUN
ajfa-12606	118	19	6	6	NUM
ajfa-12606	118	20	the	the	DET
ajfa-12606	118	21	company	company	NOUN
ajfa-12606	118	22	designs	design	VERB
ajfa-12606	118	23	it	it	PRON
ajfa-12606	118	24	’s	’	VERB
ajfa-12606	118	25	product	product	NOUN
ajfa-12606	118	26	according	accord	VERB
ajfa-12606	118	27	to	to	ADP
ajfa-12606	118	28	planned	plan	VERB
ajfa-12606	118	29	allowable	allowable	ADJ
ajfa-12606	118	30	and	and	CCONJ
ajfa-12606	118	31	eliminate	eliminate	VERB
ajfa-12606	118	32	costs	cost	NOUN
ajfa-12606	118	33	that	that	PRON
ajfa-12606	118	34	do	do	AUX
ajfa-12606	118	35	not	not	PART
ajfa-12606	118	36	add	add	VERB
ajfa-12606	118	37	value	value	NOUN
ajfa-12606	118	38	4.21	4.21	NUM
ajfa-12606	118	39	0.81	0.81	NUM
ajfa-12606	118	40	84.20	84.20	NUM
ajfa-12606	118	41	%	%	NOUN
ajfa-12606	118	42	7	7	NUM
ajfa-12606	118	43	the	the	DET
ajfa-12606	118	44	company	company	NOUN
ajfa-12606	118	45	manufactures	manufacture	VERB
ajfa-12606	118	46	its	its	PRON
ajfa-12606	118	47	products	product	NOUN
ajfa-12606	118	48	efficiently	efficiently	ADV
ajfa-12606	118	49	without	without	ADP
ajfa-12606	118	50	exceeding	exceed	VERB
ajfa-12606	118	51	the	the	DET
ajfa-12606	118	52	permitted	permit	VERB
ajfa-12606	118	53	cots	cot	NOUN
ajfa-12606	118	54	4.11	4.11	NUM
ajfa-12606	118	55	0.70	0.70	NUM
ajfa-12606	118	56	82.20	82.20	NUM
ajfa-12606	118	57	%	%	NOUN
ajfa-12606	118	58	8	8	NUM
ajfa-12606	118	59	the	the	DET
ajfa-12606	118	60	company	company	NOUN
ajfa-12606	118	61	is	be	AUX
ajfa-12606	118	62	composed	compose	VERB
ajfa-12606	118	63	of	of	ADP
ajfa-12606	118	64	teams	team	NOUN
ajfa-12606	118	65	from	from	ADP
ajfa-12606	118	66	various	various	ADJ
ajfa-12606	118	67	departments	department	NOUN
ajfa-12606	118	68	to	to	PART
ajfa-12606	118	69	achieve	achieve	VERB
ajfa-12606	118	70	the	the	DET
ajfa-12606	118	71	planned	plan	VERB
ajfa-12606	118	72	cost	cost	NOUN
ajfa-12606	119	1	4.04	4.04	NUM
ajfa-12606	119	2	0.63	0.63	NUM
ajfa-12606	119	3	81.10	81.10	NUM
ajfa-12606	119	4	%	%	NOUN
ajfa-12606	119	5	general	general	ADJ
ajfa-12606	119	6	average	average	ADJ
ajfa-12606	119	7	4.405	4.405	NUM
ajfa-12606	119	8	0.61	0.61	NUM
ajfa-12606	119	9	88.10	88.10	NUM
ajfa-12606	119	10	%	%	NOUN
ajfa-12606	119	11	table	table	NOUN
ajfa-12606	119	12	2	2	NUM
ajfa-12606	119	13	shows	show	VERB
ajfa-12606	119	14	that	that	SCONJ
ajfa-12606	119	15	the	the	DET
ajfa-12606	119	16	trends	trend	NOUN
ajfa-12606	119	17	of	of	ADP
ajfa-12606	119	18	the	the	DET
ajfa-12606	119	19	sample	sample	NOUN
ajfa-12606	119	20	of	of	ADP
ajfa-12606	119	21	the	the	DET
ajfa-12606	119	22	study	study	NOUN
ajfa-12606	119	23	are	be	AUX
ajfa-12606	119	24	positive	positive	ADJ
ajfa-12606	119	25	in	in	ADP
ajfa-12606	119	26	all	all	DET
ajfa-12606	119	27	items	item	NOUN
ajfa-12606	119	28	about	about	ADP
ajfa-12606	119	29	the	the	DET
ajfa-12606	119	30	availability	availability	NOUN
ajfa-12606	119	31	of	of	ADP
ajfa-12606	119	32	the	the	DET
ajfa-12606	119	33	ingredients	ingredient	NOUN
ajfa-12606	119	34	of	of	ADP
ajfa-12606	119	35	the	the	DET
ajfa-12606	119	36	implementation	implementation	NOUN
ajfa-12606	119	37	of	of	ADP
ajfa-12606	119	38	the	the	DET
ajfa-12606	119	39	target	target	NOUN
ajfa-12606	119	40	cost	cost	NOUN
ajfa-12606	119	41	in	in	ADP
ajfa-12606	119	42	the	the	DET
ajfa-12606	119	43	jordanian	jordanian	ADJ
ajfa-12606	119	44	shareholding	shareholding	NOUN
ajfa-12606	119	45	companies	company	NOUN
ajfa-12606	119	46	for	for	ADP
ajfa-12606	119	47	food	food	NOUN
ajfa-12606	119	48	industries	industry	NOUN
ajfa-12606	119	49	,	,	PUNCT
ajfa-12606	119	50	where	where	SCONJ
ajfa-12606	119	51	the	the	DET
ajfa-12606	119	52	general	general	ADJ
ajfa-12606	119	53	average	average	NOUN
ajfa-12606	119	54	(	(	PUNCT
ajfa-12606	119	55	4.405	4.405	NUM
ajfa-12606	119	56	)	)	PUNCT
ajfa-12606	119	57	is	be	AUX
ajfa-12606	119	58	greater	great	ADJ
ajfa-12606	119	59	than	than	ADP
ajfa-12606	119	60	the	the	DET
ajfa-12606	119	61	mean	mean	NOUN
ajfa-12606	119	62	of	of	ADP
ajfa-12606	119	63	the	the	DET
ajfa-12606	119	64	study	study	NOUN
ajfa-12606	119	65	tool	tool	NOUN
ajfa-12606	119	66	(	(	PUNCT
ajfa-12606	119	67	3),the	3),the	DET
ajfa-12606	119	68	standard	standard	ADJ
ajfa-12606	119	69	deviation	deviation	NOUN
ajfa-12606	119	70	(	(	PUNCT
ajfa-12606	119	71	0.61	0.61	NUM
ajfa-12606	119	72	)	)	PUNCT
ajfa-12606	119	73	and	and	CCONJ
ajfa-12606	119	74	the	the	DET
ajfa-12606	119	75	percentage	percentage	NOUN
ajfa-12606	119	76	(	(	PUNCT
ajfa-12606	119	77	88.10%),also	88.10%),also	NUM
ajfa-12606	119	78	,	,	PUNCT
ajfa-12606	119	79	the	the	DET
ajfa-12606	119	80	standard	standard	ADJ
ajfa-12606	119	81	deviation	deviation	NOUN
ajfa-12606	119	82	(	(	PUNCT
ajfa-12606	119	83	0.61	0.61	NUM
ajfa-12606	119	84	)	)	PUNCT
ajfa-12606	119	85	indicates	indicate	VERB
ajfa-12606	119	86	to	to	ADP
ajfa-12606	119	87	the	the	DET
ajfa-12606	119	88	agreement	agreement	NOUN
ajfa-12606	119	89	of	of	ADP
ajfa-12606	119	90	the	the	DET
ajfa-12606	119	91	sample	sample	NOUN
ajfa-12606	119	92	of	of	ADP
ajfa-12606	119	93	the	the	DET
ajfa-12606	119	94	study	study	NOUN
ajfa-12606	119	95	on	on	ADP
ajfa-12606	119	96	the	the	DET
ajfa-12606	119	97	availability	availability	NOUN
ajfa-12606	119	98	of	of	ADP
ajfa-12606	119	99	the	the	DET
ajfa-12606	119	100	target	target	NOUN
ajfa-12606	119	101	cost	cost	NOUN
ajfa-12606	119	102	in	in	ADP
ajfa-12606	119	103	jordanian	jordanian	ADJ
ajfa-12606	119	104	shareholding	shareholding	NOUN
ajfa-12606	119	105	companies	company	NOUN
ajfa-12606	119	106	for	for	ADP
ajfa-12606	119	107	food	food	NOUN
ajfa-12606	119	108	industries	industry	NOUN
ajfa-12606	119	109	and	and	CCONJ
ajfa-12606	119	110	the	the	DET
ajfa-12606	119	111	percentage	percentage	NOUN
ajfa-12606	119	112	(	(	PUNCT
ajfa-12606	119	113	88.10	88.10	NUM
ajfa-12606	119	114	%	%	NOUN
ajfa-12606	119	115	)	)	PUNCT
ajfa-12606	119	116	reinforce	reinforce	VERB
ajfa-12606	119	117	this	this	PRON
ajfa-12606	119	118	.	.	PUNCT
ajfa-12606	120	1	asian	asian	ADJ
ajfa-12606	120	2	journal	journal	PROPN
ajfa-12606	120	3	of	of	ADP
ajfa-12606	120	4	finance	finance	PROPN
ajfa-12606	120	5	&	&	CCONJ
ajfa-12606	120	6	accounting	accounting	PROPN
ajfa-12606	120	7	issn	issn	PROPN
ajfa-12606	120	8	1946	1946	NUM
ajfa-12606	120	9	-	-	PUNCT
ajfa-12606	120	10	052x	052x	NOUN
ajfa-12606	120	11	2018	2018	NUM
ajfa-12606	120	12	,	,	PUNCT
ajfa-12606	120	13	vol	vol	NOUN
ajfa-12606	120	14	.	.	PROPN
ajfa-12606	121	1	10	10	NUM
ajfa-12606	121	2	,	,	PUNCT
ajfa-12606	121	3	no	no	INTJ
ajfa-12606	121	4	.	.	NOUN
ajfa-12606	121	5	1	1	NUM
ajfa-12606	121	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	121	7	399	399	NUM
ajfa-12606	121	8	in	in	ADP
ajfa-12606	121	9	order	order	NOUN
ajfa-12606	121	10	to	to	PART
ajfa-12606	121	11	test	test	VERB
ajfa-12606	121	12	the	the	DET
ajfa-12606	121	13	hypotheses	hypothesis	NOUN
ajfa-12606	121	14	of	of	ADP
ajfa-12606	121	15	the	the	DET
ajfa-12606	121	16	study	study	NOUN
ajfa-12606	121	17	the	the	DET
ajfa-12606	121	18	t	t	NOUN
ajfa-12606	121	19	-	-	PUNCT
ajfa-12606	121	20	test	test	NOUN
ajfa-12606	121	21	was	be	AUX
ajfa-12606	121	22	performed	perform	VERB
ajfa-12606	121	23	at	at	ADP
ajfa-12606	121	24	a	a	DET
ajfa-12606	121	25	level	level	NOUN
ajfa-12606	121	26	of	of	ADP
ajfa-12606	121	27	(	(	PUNCT
ajfa-12606	121	28	0.05	0.05	NUM
ajfa-12606	121	29	)	)	PUNCT
ajfa-12606	121	30	according	accord	VERB
ajfa-12606	121	31	to	to	ADP
ajfa-12606	121	32	the	the	DET
ajfa-12606	121	33	rule	rule	NOUN
ajfa-12606	121	34	of	of	ADP
ajfa-12606	121	35	decision	decision	NOUN
ajfa-12606	121	36	:	:	PUNCT
ajfa-12606	121	37	the	the	DET
ajfa-12606	121	38	null	null	ADJ
ajfa-12606	121	39	hypothesis	hypothesis	NOUN
ajfa-12606	121	40	accepted	accept	VERB
ajfa-12606	121	41	if	if	SCONJ
ajfa-12606	121	42	the	the	DET
ajfa-12606	121	43	calculated	calculate	VERB
ajfa-12606	121	44	(	(	PUNCT
ajfa-12606	121	45	t	t	NOUN
ajfa-12606	121	46	)	)	PUNCT
ajfa-12606	121	47	is	be	AUX
ajfa-12606	121	48	less	less	ADJ
ajfa-12606	121	49	than	than	ADP
ajfa-12606	121	50	(	(	PUNCT
ajfa-12606	121	51	t	t	NOUN
ajfa-12606	121	52	)	)	PUNCT
ajfa-12606	121	53	value	value	NOUN
ajfa-12606	121	54	and	and	CCONJ
ajfa-12606	121	55	sig	sig	NOUN
ajfa-12606	121	56	value	value	NOUN
ajfa-12606	121	57	is	be	AUX
ajfa-12606	121	58	greater	great	ADJ
ajfa-12606	121	59	than	than	SCONJ
ajfa-12606	121	60	(	(	PUNCT
ajfa-12606	121	61	0.05).the	0.05).the	PRON
ajfa-12606	121	62	null	null	ADJ
ajfa-12606	121	63	hypothesis	hypothesis	NOUN
ajfa-12606	121	64	is	be	AUX
ajfa-12606	121	65	rejected	reject	VERB
ajfa-12606	121	66	if	if	SCONJ
ajfa-12606	121	67	the	the	DET
ajfa-12606	121	68	calculated	calculate	VERB
ajfa-12606	121	69	(	(	PUNCT
ajfa-12606	121	70	t	t	NOUN
ajfa-12606	121	71	)	)	PUNCT
ajfa-12606	121	72	value	value	NOUN
ajfa-12606	121	73	is	be	AUX
ajfa-12606	121	74	greater	great	ADJ
ajfa-12606	121	75	than	than	ADP
ajfa-12606	121	76	the	the	DET
ajfa-12606	121	77	(	(	PUNCT
ajfa-12606	121	78	t	t	NOUN
ajfa-12606	121	79	)	)	PUNCT
ajfa-12606	121	80	value	value	NOUN
ajfa-12606	121	81	and	and	CCONJ
ajfa-12606	121	82	the	the	DET
ajfa-12606	121	83	significant	significant	ADJ
ajfa-12606	121	84	value	value	NOUN
ajfa-12606	121	85	equal	equal	ADJ
ajfa-12606	121	86	or	or	CCONJ
ajfa-12606	121	87	less	less	ADJ
ajfa-12606	121	88	than	than	ADP
ajfa-12606	121	89	(	(	PUNCT
ajfa-12606	121	90	0.05	0.05	NUM
ajfa-12606	121	91	)	)	PUNCT
ajfa-12606	121	92	.	.	PUNCT
ajfa-12606	122	1	ho1	ho1	NOUN
ajfa-12606	122	2	:	:	PUNCT
ajfa-12606	122	3	the	the	DET
ajfa-12606	122	4	jordanian	jordanian	ADJ
ajfa-12606	122	5	shareholding	shareholding	NOUN
ajfa-12606	122	6	companies	company	NOUN
ajfa-12606	122	7	for	for	ADP
ajfa-12606	122	8	food	food	NOUN
ajfa-12606	122	9	industries	industry	NOUN
ajfa-12606	122	10	do	do	AUX
ajfa-12606	122	11	not	not	PART
ajfa-12606	122	12	have	have	VERB
ajfa-12606	122	13	the	the	DET
ajfa-12606	122	14	ingredients	ingredient	NOUN
ajfa-12606	122	15	to	to	ADP
ajfa-12606	122	16	implementing	implement	VERB
ajfa-12606	122	17	the	the	DET
ajfa-12606	122	18	target	target	NOUN
ajfa-12606	122	19	cost	cost	NOUN
ajfa-12606	122	20	approach	approach	NOUN
ajfa-12606	122	21	.	.	PUNCT
ajfa-12606	123	1	table	table	NOUN
ajfa-12606	123	2	3	3	NUM
ajfa-12606	123	3	.	.	PUNCT
ajfa-12606	123	4	results	result	NOUN
ajfa-12606	123	5	of	of	ADP
ajfa-12606	123	6	t.	t.	NOUN
ajfa-12606	123	7	test	test	NOUN
ajfa-12606	123	8	(	(	PUNCT
ajfa-12606	123	9	first	first	ADJ
ajfa-12606	123	10	hypothesis	hypothesis	NOUN
ajfa-12606	123	11	)	)	PUNCT
ajfa-12606	123	12	sig	sig	NOUN
ajfa-12606	123	13	calculated(t	calculated(t	NOUN
ajfa-12606	123	14	)	)	PUNCT
ajfa-12606	123	15	value	value	NOUN
ajfa-12606	123	16	tabulated	tabulate	VERB
ajfa-12606	123	17	(	(	PUNCT
ajfa-12606	123	18	t)value	t)value	NOUN
ajfa-12606	123	19	mean	mean	NOUN
ajfa-12606	123	20	standard	standard	ADJ
ajfa-12606	123	21	deviation	deviation	NOUN
ajfa-12606	123	22	results	result	VERB
ajfa-12606	123	23	0.00	0.00	NUM
ajfa-12606	123	24	14.680	14.680	NUM
ajfa-12606	123	25	1.9842	1.9842	NUM
ajfa-12606	123	26	4.405	4.405	NUM
ajfa-12606	123	27	0.61	0.61	NUM
ajfa-12606	123	28	reject	reject	PROPN
ajfa-12606	123	29	asian	asian	ADJ
ajfa-12606	123	30	journal	journal	PROPN
ajfa-12606	123	31	of	of	ADP
ajfa-12606	123	32	finance	finance	PROPN
ajfa-12606	123	33	&	&	CCONJ
ajfa-12606	123	34	accounting	accounting	PROPN
ajfa-12606	123	35	issn	issn	PROPN
ajfa-12606	123	36	1946	1946	NUM
ajfa-12606	123	37	-	-	PUNCT
ajfa-12606	123	38	052x	052x	NOUN
ajfa-12606	123	39	2018	2018	NUM
ajfa-12606	123	40	,	,	PUNCT
ajfa-12606	123	41	vol	vol	NOUN
ajfa-12606	123	42	.	.	PROPN
ajfa-12606	123	43	10	10	NUM
ajfa-12606	123	44	,	,	PUNCT
ajfa-12606	123	45	no	no	INTJ
ajfa-12606	123	46	.	.	NOUN
ajfa-12606	123	47	1	1	NUM
ajfa-12606	123	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	123	49	400	400	NUM
ajfa-12606	123	50	table	table	NOUN
ajfa-12606	123	51	4	4	NUM
ajfa-12606	123	52	.	.	PUNCT
ajfa-12606	123	53	trends	trend	NOUN
ajfa-12606	123	54	of	of	ADP
ajfa-12606	123	55	the	the	DET
ajfa-12606	123	56	sample	sample	NOUN
ajfa-12606	123	57	study	study	NOUN
ajfa-12606	123	58	on	on	ADP
ajfa-12606	123	59	the	the	DET
ajfa-12606	123	60	awareness	awareness	NOUN
ajfa-12606	123	61	of	of	ADP
ajfa-12606	123	62	jordanian	jordanian	ADJ
ajfa-12606	123	63	shareholding	shareholding	NOUN
ajfa-12606	123	64	for	for	ADP
ajfa-12606	123	65	food	food	NOUN
ajfa-12606	123	66	industries	industry	NOUN
ajfa-12606	123	67	for	for	ADP
ajfa-12606	123	68	the	the	DET
ajfa-12606	123	69	el	el	PROPN
ajfa-12606	123	70	concepts	concept	VERB
ajfa-12606	123	71	a	a	DET
ajfa-12606	123	72	principles	principle	NOUN
ajfa-12606	123	73	and	and	CCONJ
ajfa-12606	123	74	importance	importance	NOUN
ajfa-12606	123	75	of	of	ADP
ajfa-12606	123	76	applying	apply	VERB
ajfa-12606	123	77	the	the	DET
ajfa-12606	123	78	target	target	NOUN
ajfa-12606	123	79	cost	cost	NOUN
ajfa-12606	123	80	approach	approach	NOUN
ajfa-12606	123	81	in	in	ADP
ajfa-12606	123	82	managing	manage	VERB
ajfa-12606	123	83	their	their	PRON
ajfa-12606	123	84	costs	cost	NOUN
ajfa-12606	123	85	n	n	NOUN
ajfa-12606	123	86	o	o	NOUN
ajfa-12606	123	87	items	item	NOUN
ajfa-12606	123	88	mean	mean	VERB
ajfa-12606	123	89	standard	standard	ADJ
ajfa-12606	123	90	deviation	deviation	NOUN
ajfa-12606	123	91	percent	percent	NOUN
ajfa-12606	123	92	age	age	NOUN
ajfa-12606	123	93	1	1	NUM
ajfa-12606	124	1	the	the	DET
ajfa-12606	124	2	management	management	NOUN
ajfa-12606	124	3	of	of	ADP
ajfa-12606	124	4	the	the	DET
ajfa-12606	124	5	company	company	NOUN
ajfa-12606	124	6	is	be	AUX
ajfa-12606	124	7	concerned	concern	VERB
ajfa-12606	124	8	with	with	ADP
ajfa-12606	124	9	adopting	adopt	VERB
ajfa-12606	124	10	the	the	DET
ajfa-12606	124	11	target	target	NOUN
ajfa-12606	124	12	cost	cost	NOUN
ajfa-12606	124	13	approach	approach	NOUN
ajfa-12606	124	14	to	to	PART
ajfa-12606	124	15	reduce	reduce	VERB
ajfa-12606	124	16	their	their	PRON
ajfa-12606	124	17	cost	cost	NOUN
ajfa-12606	124	18	with	with	ADP
ajfa-12606	124	19	preservatives	preservative	NOUN
ajfa-12606	124	20	required	require	VERB
ajfa-12606	124	21	quality	quality	NOUN
ajfa-12606	124	22	4.34	4.34	NUM
ajfa-12606	124	23	0.934	0.934	NUM
ajfa-12606	124	24	86.80	86.80	NUM
ajfa-12606	124	25	%	%	NOUN
ajfa-12606	124	26	2	2	NUM
ajfa-12606	124	27	management	management	NOUN
ajfa-12606	124	28	company	company	NOUN
ajfa-12606	124	29	strives	strive	VERB
ajfa-12606	124	30	to	to	PART
ajfa-12606	124	31	know	know	VERB
ajfa-12606	124	32	the	the	DET
ajfa-12606	124	33	competitive	competitive	ADJ
ajfa-12606	124	34	price	price	NOUN
ajfa-12606	124	35	of	of	ADP
ajfa-12606	124	36	the	the	DET
ajfa-12606	124	37	product	product	NOUN
ajfa-12606	124	38	for	for	ADP
ajfa-12606	124	39	its	its	PRON
ajfa-12606	124	40	impact	impact	NOUN
ajfa-12606	124	41	in	in	ADP
ajfa-12606	124	42	calculating	calculate	VERB
ajfa-12606	124	43	the	the	DET
ajfa-12606	124	44	maximum	maximum	ADJ
ajfa-12606	124	45	allowable	allowable	ADJ
ajfa-12606	124	46	cost	cost	NOUN
ajfa-12606	124	47	4.31	4.31	NUM
ajfa-12606	124	48	0.775	0.775	NUM
ajfa-12606	124	49	86.20	86.20	NUM
ajfa-12606	124	50	%	%	NOUN
ajfa-12606	124	51	3	3	NUM
ajfa-12606	124	52	the	the	DET
ajfa-12606	124	53	management	management	NOUN
ajfa-12606	124	54	of	of	ADP
ajfa-12606	124	55	the	the	DET
ajfa-12606	124	56	company	company	NOUN
ajfa-12606	124	57	recognizes	recognize	VERB
ajfa-12606	124	58	the	the	DET
ajfa-12606	124	59	importance	importance	NOUN
ajfa-12606	124	60	of	of	ADP
ajfa-12606	124	61	desires	desire	NOUN
ajfa-12606	124	62	needs	need	NOUN
ajfa-12606	124	63	of	of	ADP
ajfa-12606	124	64	consumers	consumer	NOUN
ajfa-12606	124	65	and	and	CCONJ
ajfa-12606	124	66	their	their	PRON
ajfa-12606	124	67	tastes	taste	NOUN
ajfa-12606	124	68	in	in	ADP
ajfa-12606	124	69	terms	term	NOUN
ajfa-12606	124	70	of	of	ADP
ajfa-12606	124	71	price	price	NOUN
ajfa-12606	124	72	and	and	CCONJ
ajfa-12606	124	73	quality	quality	NOUN
ajfa-12606	124	74	when	when	SCONJ
ajfa-12606	124	75	reducing	reduce	VERB
ajfa-12606	124	76	the	the	DET
ajfa-12606	124	77	costs	cost	NOUN
ajfa-12606	124	78	to	to	PART
ajfa-12606	124	79	reach	reach	VERB
ajfa-12606	124	80	the	the	DET
ajfa-12606	124	81	target	target	NOUN
ajfa-12606	124	82	cost	cost	NOUN
ajfa-12606	124	83	according	accord	VERB
ajfa-12606	124	84	to	to	ADP
ajfa-12606	124	85	adopting	adopt	VERB
ajfa-12606	124	86	the	the	DET
ajfa-12606	124	87	cost	cost	NOUN
ajfa-12606	124	88	target	target	NOUN
ajfa-12606	124	89	approach	approach	NOUN
ajfa-12606	124	90	4.30	4.30	NUM
ajfa-12606	125	1	0.69	0.69	NUM
ajfa-12606	125	2	86	86	NUM
ajfa-12606	125	3	%	%	NOUN
ajfa-12606	125	4	4	4	NUM
ajfa-12606	125	5	the	the	DET
ajfa-12606	125	6	company	company	NOUN
ajfa-12606	125	7	urges	urge	VERB
ajfa-12606	125	8	all	all	DET
ajfa-12606	125	9	department	department	NOUN
ajfa-12606	125	10	towards	towards	ADP
ajfa-12606	125	11	reducing	reduce	VERB
ajfa-12606	125	12	costs	cost	NOUN
ajfa-12606	125	13	to	to	PART
ajfa-12606	125	14	reach	reach	VERB
ajfa-12606	125	15	the	the	DET
ajfa-12606	125	16	target	target	NOUN
ajfa-12606	125	17	cost	cost	NOUN
ajfa-12606	125	18	which	which	PRON
ajfa-12606	125	19	does	do	AUX
ajfa-12606	125	20	not	not	PART
ajfa-12606	125	21	affect	affect	VERB
ajfa-12606	125	22	the	the	DET
ajfa-12606	125	23	quality	quality	NOUN
ajfa-12606	125	24	of	of	ADP
ajfa-12606	125	25	product	product	NOUN
ajfa-12606	125	26	4.10	4.10	NUM
ajfa-12606	125	27	0.70	0.70	NUM
ajfa-12606	125	28	82	82	NUM
ajfa-12606	125	29	%	%	NOUN
ajfa-12606	125	30	5	5	NUM
ajfa-12606	125	31	the	the	DET
ajfa-12606	125	32	company	company	NOUN
ajfa-12606	125	33	is	be	AUX
ajfa-12606	125	34	aware	aware	ADJ
ajfa-12606	125	35	that	that	SCONJ
ajfa-12606	125	36	the	the	DET
ajfa-12606	125	37	cost	cost	NOUN
ajfa-12606	125	38	reducing	reducing	NOUN
ajfa-12606	125	39	of	of	ADP
ajfa-12606	125	40	the	the	DET
ajfa-12606	125	41	product	product	NOUN
ajfa-12606	125	42	is	be	AUX
ajfa-12606	125	43	during	during	ADP
ajfa-12606	125	44	the	the	DET
ajfa-12606	125	45	planning	planning	NOUN
ajfa-12606	125	46	and	and	CCONJ
ajfa-12606	125	47	design	design	NOUN
ajfa-12606	125	48	stages	stage	NOUN
ajfa-12606	125	49	4.24	4.24	NUM
ajfa-12606	125	50	0.71	0.71	NUM
ajfa-12606	125	51	84.80	84.80	NUM
ajfa-12606	125	52	%	%	NOUN
ajfa-12606	125	53	general	general	ADJ
ajfa-12606	125	54	average	average	NOUN
ajfa-12606	125	55	4.26	4.26	NUM
ajfa-12606	125	56	0.439	0.439	NUM
ajfa-12606	125	57	85.20	85.20	NUM
ajfa-12606	125	58	%	%	NOUN
ajfa-12606	125	59	table	table	NOUN
ajfa-12606	125	60	4	4	NUM
ajfa-12606	125	61	shows	show	VERB
ajfa-12606	125	62	the	the	DET
ajfa-12606	125	63	results	result	NOUN
ajfa-12606	125	64	of	of	ADP
ajfa-12606	125	65	the	the	DET
ajfa-12606	125	66	analysis	analysis	NOUN
ajfa-12606	125	67	show	show	VERB
ajfa-12606	125	68	that	that	SCONJ
ajfa-12606	125	69	jordanian	jordanian	ADJ
ajfa-12606	125	70	shareholding	shareholding	NOUN
ajfa-12606	125	71	companies	company	NOUN
ajfa-12606	125	72	for	for	ADP
ajfa-12606	125	73	food	food	NOUN
ajfa-12606	125	74	industries	industry	NOUN
ajfa-12606	125	75	realize	realize	VERB
ajfa-12606	125	76	the	the	DET
ajfa-12606	125	77	concepts	concept	NOUN
ajfa-12606	125	78	,	,	PUNCT
ajfa-12606	125	79	principles	principle	NOUN
ajfa-12606	125	80	,	,	PUNCT
ajfa-12606	125	81	and	and	CCONJ
ajfa-12606	125	82	importance	importance	NOUN
ajfa-12606	125	83	of	of	ADP
ajfa-12606	125	84	applying	apply	VERB
ajfa-12606	125	85	the	the	DET
ajfa-12606	125	86	target	target	NOUN
ajfa-12606	125	87	cost	cost	NOUN
ajfa-12606	125	88	to	to	PART
ajfa-12606	125	89	manage	manage	VERB
ajfa-12606	125	90	their	their	PRON
ajfa-12606	125	91	costs	cost	NOUN
ajfa-12606	125	92	.	.	PUNCT
ajfa-12606	126	1	this	this	PRON
ajfa-12606	126	2	is	be	AUX
ajfa-12606	126	3	evidenced	evidence	VERB
ajfa-12606	126	4	by	by	ADP
ajfa-12606	126	5	the	the	DET
ajfa-12606	126	6	general	general	ADJ
ajfa-12606	126	7	average	average	NOUN
ajfa-12606	126	8	of	of	ADP
ajfa-12606	126	9	(	(	PUNCT
ajfa-12606	126	10	4.26	4.26	NUM
ajfa-12606	126	11	)	)	PUNCT
ajfa-12606	126	12	as	as	SCONJ
ajfa-12606	126	13	it	it	PRON
ajfa-12606	126	14	is	be	AUX
ajfa-12606	126	15	larger	large	ADJ
ajfa-12606	126	16	than	than	ADP
ajfa-12606	126	17	the	the	DET
ajfa-12606	126	18	mean	mean	NOUN
ajfa-12606	126	19	of	of	ADP
ajfa-12606	126	20	the	the	DET
ajfa-12606	126	21	study	study	NOUN
ajfa-12606	126	22	tool	tool	NOUN
ajfa-12606	126	23	(	(	PUNCT
ajfa-12606	126	24	3	3	NUM
ajfa-12606	126	25	)	)	PUNCT
ajfa-12606	126	26	as	as	SCONJ
ajfa-12606	126	27	the	the	DET
ajfa-12606	126	28	standard	standard	ADJ
ajfa-12606	126	29	deviation	deviation	NOUN
ajfa-12606	126	30	of	of	ADP
ajfa-12606	126	31	(	(	PUNCT
ajfa-12606	126	32	0.439	0.439	NUM
ajfa-12606	126	33	)	)	PUNCT
ajfa-12606	126	34	indicates	indicate	VERB
ajfa-12606	126	35	the	the	DET
ajfa-12606	126	36	absence	absence	NOUN
ajfa-12606	126	37	of	of	ADP
ajfa-12606	126	38	a	a	DET
ajfa-12606	126	39	large	large	ADJ
ajfa-12606	126	40	dispersion	dispersion	NOUN
ajfa-12606	126	41	between	between	ADP
ajfa-12606	126	42	the	the	DET
ajfa-12606	126	43	study	study	NOUN
ajfa-12606	126	44	sample	sample	NOUN
ajfa-12606	126	45	opinions	opinion	NOUN
ajfa-12606	126	46	and	and	CCONJ
ajfa-12606	126	47	enhances	enhance	VERB
ajfa-12606	126	48	the	the	DET
ajfa-12606	126	49	approved	approve	VERB
ajfa-12606	126	50	level	level	NOUN
ajfa-12606	126	51	is	be	AUX
ajfa-12606	126	52	(	(	PUNCT
ajfa-12606	126	53	85.20	85.20	NUM
ajfa-12606	126	54	%	%	NOUN
ajfa-12606	126	55	)	)	PUNCT
ajfa-12606	126	56	.	.	PUNCT
ajfa-12606	127	1	ho2	ho2	PROPN
ajfa-12606	127	2	:	:	PUNCT
ajfa-12606	127	3	the	the	DET
ajfa-12606	127	4	jordanian	jordanian	ADJ
ajfa-12606	127	5	shareholding	shareholding	NOUN
ajfa-12606	127	6	companies	company	NOUN
ajfa-12606	127	7	for	for	ADP
ajfa-12606	127	8	food	food	NOUN
ajfa-12606	127	9	industries	industry	NOUN
ajfa-12606	127	10	do	do	AUX
ajfa-12606	127	11	not	not	PART
ajfa-12606	127	12	awareness	awareness	VERB
ajfa-12606	127	13	the	the	DET
ajfa-12606	127	14	concepts	concept	NOUN
ajfa-12606	127	15	,	,	PUNCT
ajfa-12606	127	16	principles	principle	NOUN
ajfa-12606	127	17	and	and	CCONJ
ajfa-12606	127	18	importance	importance	NOUN
ajfa-12606	127	19	of	of	ADP
ajfa-12606	127	20	using	use	VERB
ajfa-12606	127	21	the	the	DET
ajfa-12606	127	22	target	target	NOUN
ajfa-12606	127	23	cost	cost	NOUN
ajfa-12606	127	24	approach	approach	NOUN
ajfa-12606	127	25	.	.	PUNCT
ajfa-12606	128	1	asian	asian	ADJ
ajfa-12606	128	2	journal	journal	PROPN
ajfa-12606	128	3	of	of	ADP
ajfa-12606	128	4	finance	finance	PROPN
ajfa-12606	128	5	&	&	CCONJ
ajfa-12606	128	6	accounting	accounting	PROPN
ajfa-12606	128	7	issn	issn	PROPN
ajfa-12606	128	8	1946	1946	NUM
ajfa-12606	128	9	-	-	PUNCT
ajfa-12606	128	10	052x	052x	NOUN
ajfa-12606	128	11	2018	2018	NUM
ajfa-12606	128	12	,	,	PUNCT
ajfa-12606	128	13	vol	vol	NOUN
ajfa-12606	128	14	.	.	PROPN
ajfa-12606	129	1	10	10	NUM
ajfa-12606	129	2	,	,	PUNCT
ajfa-12606	129	3	no	no	INTJ
ajfa-12606	129	4	.	.	NOUN
ajfa-12606	129	5	1	1	NUM
ajfa-12606	129	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	129	7	401	401	NUM
ajfa-12606	129	8	table	table	NOUN
ajfa-12606	129	9	5	5	NUM
ajfa-12606	129	10	.	.	PUNCT
ajfa-12606	129	11	results	result	NOUN
ajfa-12606	129	12	of	of	ADP
ajfa-12606	129	13	t	t	NOUN
ajfa-12606	129	14	test	test	NOUN
ajfa-12606	129	15	(	(	PUNCT
ajfa-12606	129	16	second	second	ADJ
ajfa-12606	129	17	hypothesis	hypothesis	NOUN
ajfa-12606	129	18	)	)	PUNCT
ajfa-12606	129	19	sig	sig	NOUN
ajfa-12606	129	20	calculated	calculate	VERB
ajfa-12606	129	21	(	(	PUNCT
ajfa-12606	129	22	t)value	t)value	NOUN
ajfa-12606	129	23	tabulated(t	tabulated(t	NOUN
ajfa-12606	129	24	)	)	PUNCT
ajfa-12606	129	25	value	value	NOUN
ajfa-12606	129	26	standard	standard	ADJ
ajfa-12606	129	27	deviation	deviation	NOUN
ajfa-12606	129	28	mean	mean	VERB
ajfa-12606	129	29	results	result	VERB
ajfa-12606	129	30	0.000	0.000	NUM
ajfa-12606	129	31	12.170	12.170	NUM
ajfa-12606	129	32	1.9842	1.9842	NUM
ajfa-12606	129	33	0.439	0.439	NUM
ajfa-12606	129	34	4.26	4.26	NUM
ajfa-12606	129	35	rejects	reject	NOUN
ajfa-12606	129	36	table	table	NOUN
ajfa-12606	129	37	5	5	NUM
ajfa-12606	129	38	showed	show	VERB
ajfa-12606	129	39	that	that	SCONJ
ajfa-12606	129	40	the	the	DET
ajfa-12606	129	41	mean	mean	NOUN
ajfa-12606	129	42	of	of	ADP
ajfa-12606	129	43	the	the	DET
ajfa-12606	129	44	jordanian	jordanian	ADJ
ajfa-12606	129	45	shareholding	shareholding	NOUN
ajfa-12606	129	46	companies	company	NOUN
ajfa-12606	129	47	for	for	ADP
ajfa-12606	129	48	food	food	NOUN
ajfa-12606	129	49	industries	industry	NOUN
ajfa-12606	129	50	awareness	awareness	NOUN
ajfa-12606	129	51	of	of	ADP
ajfa-12606	129	52	the	the	DET
ajfa-12606	129	53	target	target	NOUN
ajfa-12606	129	54	cost	cost	NOUN
ajfa-12606	129	55	in	in	ADP
ajfa-12606	129	56	managing	manage	VERB
ajfa-12606	129	57	their	their	PRON
ajfa-12606	129	58	costs	cost	NOUN
ajfa-12606	129	59	is	be	AUX
ajfa-12606	129	60	greater	great	ADJ
ajfa-12606	129	61	than	than	ADP
ajfa-12606	129	62	the	the	DET
ajfa-12606	129	63	mean	mean	NOUN
ajfa-12606	129	64	of	of	ADP
ajfa-12606	129	65	the	the	DET
ajfa-12606	129	66	study	study	NOUN
ajfa-12606	129	67	tool	tool	NOUN
ajfa-12606	129	68	(	(	PUNCT
ajfa-12606	129	69	3	3	NUM
ajfa-12606	129	70	)	)	PUNCT
ajfa-12606	129	71	and	and	CCONJ
ajfa-12606	129	72	the	the	DET
ajfa-12606	129	73	difference	difference	NOUN
ajfa-12606	129	74	of	of	ADP
ajfa-12606	129	75	(	(	PUNCT
ajfa-12606	129	76	0.26	0.26	NUM
ajfa-12606	129	77	)	)	PUNCT
ajfa-12606	129	78	is	be	AUX
ajfa-12606	129	79	considered	consider	VERB
ajfa-12606	129	80	significant	significant	ADJ
ajfa-12606	129	81	based	base	VERB
ajfa-12606	129	82	on	on	ADP
ajfa-12606	129	83	the	the	DET
ajfa-12606	129	84	value	value	NOUN
ajfa-12606	129	85	of	of	ADP
ajfa-12606	129	86	sig	sig	NOUN
ajfa-12606	129	87	=	=	NOUN
ajfa-12606	129	88	6.000	6.000	NUM
ajfa-12606	129	89	which	which	PRON
ajfa-12606	129	90	is	be	AUX
ajfa-12606	129	91	less	less	ADJ
ajfa-12606	129	92	than	than	ADP
ajfa-12606	129	93	0.05	0.05	NUM
ajfa-12606	129	94	.	.	PUNCT
ajfa-12606	130	1	there	there	ADV
ajfa-12606	130	2	for	for	ADP
ajfa-12606	130	3	the	the	DET
ajfa-12606	130	4	researcher	researcher	NOUN
ajfa-12606	130	5	rejects	reject	VERB
ajfa-12606	130	6	the	the	DET
ajfa-12606	130	7	null	null	ADJ
ajfa-12606	130	8	hypothesis	hypothesis	NOUN
ajfa-12606	130	9	and	and	CCONJ
ajfa-12606	130	10	accepts	accept	VERB
ajfa-12606	130	11	the	the	DET
ajfa-12606	130	12	alternative	alternative	ADJ
ajfa-12606	130	13	hypothesis	hypothesis	NOUN
ajfa-12606	130	14	which	which	PRON
ajfa-12606	130	15	stipulates	stipulate	VERB
ajfa-12606	130	16	that	that	SCONJ
ajfa-12606	130	17	jordanian	jordanian	ADJ
ajfa-12606	130	18	shareholding	shareholding	NOUN
ajfa-12606	130	19	companies	company	NOUN
ajfa-12606	130	20	for	for	ADP
ajfa-12606	130	21	principles	principle	NOUN
ajfa-12606	130	22	and	and	CCONJ
ajfa-12606	130	23	importance	importance	NOUN
ajfa-12606	130	24	of	of	ADP
ajfa-12606	130	25	using	use	VERB
ajfa-12606	130	26	the	the	DET
ajfa-12606	130	27	target	target	NOUN
ajfa-12606	130	28	cost	cost	NOUN
ajfa-12606	130	29	in	in	ADP
ajfa-12606	130	30	managing	manage	VERB
ajfa-12606	130	31	their	their	PRON
ajfa-12606	130	32	cost	cost	NOUN
ajfa-12606	130	33	.	.	PUNCT
ajfa-12606	131	1	table	table	NOUN
ajfa-12606	131	2	6	6	NUM
ajfa-12606	131	3	.	.	PUNCT
ajfa-12606	132	1	trends	trend	NOUN
ajfa-12606	132	2	of	of	ADP
ajfa-12606	132	3	the	the	DET
ajfa-12606	132	4	sample	sample	NOUN
ajfa-12606	132	5	study	study	NOUN
ajfa-12606	132	6	on	on	ADP
ajfa-12606	132	7	the	the	DET
ajfa-12606	132	8	use	use	NOUN
ajfa-12606	132	9	of	of	ADP
ajfa-12606	132	10	the	the	DET
ajfa-12606	132	11	target	target	NOUN
ajfa-12606	132	12	cost	cost	NOUN
ajfa-12606	132	13	in	in	ADP
ajfa-12606	132	14	management	management	NOUN
ajfa-12606	132	15	of	of	ADP
ajfa-12606	132	16	their	their	PRON
ajfa-12606	132	17	cost	cost	NOUN
ajfa-12606	132	18	to	to	PART
ajfa-12606	132	19	improve	improve	VERB
ajfa-12606	132	20	profitability	profitability	NOUN
ajfa-12606	132	21	.	.	PUNCT
ajfa-12606	133	1	no	no	DET
ajfa-12606	133	2	items	item	NOUN
ajfa-12606	133	3	mean	mean	VERB
ajfa-12606	133	4	standard	standard	ADJ
ajfa-12606	133	5	deviation	deviation	NOUN
ajfa-12606	133	6	percent	percent	NOUN
ajfa-12606	133	7	age	age	NOUN
ajfa-12606	133	8	1	1	NUM
ajfa-12606	133	9	the	the	DET
ajfa-12606	133	10	target	target	NOUN
ajfa-12606	133	11	cost	cost	NOUN
ajfa-12606	133	12	approach	approach	NOUN
ajfa-12606	133	13	contributes	contribute	VERB
ajfa-12606	133	14	in	in	ADP
ajfa-12606	133	15	the	the	DET
ajfa-12606	133	16	strategic	strategic	ADJ
ajfa-12606	133	17	management	management	NOUN
ajfa-12606	133	18	to	to	ADP
ajfa-12606	133	19	the	the	DET
ajfa-12606	133	20	future	future	ADJ
ajfa-12606	133	21	profits	profit	NOUN
ajfa-12606	133	22	of	of	ADP
ajfa-12606	133	23	the	the	DET
ajfa-12606	133	24	company	company	NOUN
ajfa-12606	133	25	4.32	4.32	NUM
ajfa-12606	133	26	0.69	0.69	NUM
ajfa-12606	133	27	86.40	86.40	NUM
ajfa-12606	133	28	%	%	NOUN
ajfa-12606	133	29	2	2	NUM
ajfa-12606	133	30	the	the	DET
ajfa-12606	133	31	target	target	NOUN
ajfa-12606	133	32	cost	cost	NOUN
ajfa-12606	133	33	approach	approach	NOUN
ajfa-12606	133	34	contributes	contribute	VERB
ajfa-12606	133	35	to	to	ADP
ajfa-12606	133	36	giving	give	VERB
ajfa-12606	133	37	incentives	incentive	NOUN
ajfa-12606	133	38	to	to	ADP
ajfa-12606	133	39	the	the	DET
ajfa-12606	133	40	employees	employee	NOUN
ajfa-12606	133	41	which	which	PRON
ajfa-12606	133	42	leads	lead	VERB
ajfa-12606	133	43	to	to	ADP
ajfa-12606	133	44	increased	increase	VERB
ajfa-12606	133	45	productivity	productivity	NOUN
ajfa-12606	133	46	and	and	CCONJ
ajfa-12606	133	47	thus	thus	ADV
ajfa-12606	133	48	improved	improve	VERB
ajfa-12606	133	49	the	the	DET
ajfa-12606	133	50	level	level	NOUN
ajfa-12606	133	51	of	of	ADP
ajfa-12606	133	52	profits	profit	NOUN
ajfa-12606	133	53	4.24	4.24	NUM
ajfa-12606	133	54	0.75	0.75	NUM
ajfa-12606	133	55	84.80	84.80	NUM
ajfa-12606	133	56	%	%	NOUN
ajfa-12606	133	57	3	3	NUM
ajfa-12606	133	58	using	use	VERB
ajfa-12606	133	59	the	the	DET
ajfa-12606	133	60	target	target	NOUN
ajfa-12606	133	61	cost	cost	NOUN
ajfa-12606	133	62	approach	approach	NOUN
ajfa-12606	133	63	helps	help	VERB
ajfa-12606	133	64	in	in	ADP
ajfa-12606	133	65	minimize	minimize	VERB
ajfa-12606	133	66	waste	waste	NOUN
ajfa-12606	133	67	in	in	ADP
ajfa-12606	133	68	cost	cost	NOUN
ajfa-12606	133	69	elements	element	NOUN
ajfa-12606	133	70	to	to	ADP
ajfa-12606	133	71	the	the	DET
ajfa-12606	133	72	maximum	maximum	ADJ
ajfa-12606	133	73	extent	extent	NOUN
ajfa-12606	133	74	possible	possible	ADJ
ajfa-12606	133	75	4.21	4.21	NUM
ajfa-12606	133	76	0.64	0.64	NUM
ajfa-12606	133	77	84	84	NUM
ajfa-12606	133	78	%	%	NOUN
ajfa-12606	133	79	4	4	NUM
ajfa-12606	133	80	the	the	DET
ajfa-12606	133	81	company	company	NOUN
ajfa-12606	133	82	is	be	AUX
ajfa-12606	133	83	concerned	concern	VERB
ajfa-12606	133	84	with	with	ADP
ajfa-12606	133	85	the	the	DET
ajfa-12606	133	86	results	result	NOUN
ajfa-12606	133	87	of	of	ADP
ajfa-12606	133	88	analyzing	analyze	VERB
ajfa-12606	133	89	the	the	DET
ajfa-12606	133	90	desires	desire	NOUN
ajfa-12606	133	91	and	and	CCONJ
ajfa-12606	133	92	needs	need	NOUN
ajfa-12606	133	93	of	of	ADP
ajfa-12606	133	94	the	the	DET
ajfa-12606	133	95	target	target	NOUN
ajfa-12606	133	96	consumers	consumer	NOUN
ajfa-12606	133	97	when	when	SCONJ
ajfa-12606	133	98	planning	plan	VERB
ajfa-12606	133	99	and	and	CCONJ
ajfa-12606	133	100	designing	design	VERB
ajfa-12606	133	101	the	the	DET
ajfa-12606	133	102	product	product	NOUN
ajfa-12606	133	103	that	that	PRON
ajfa-12606	133	104	achieves	achieve	VERB
ajfa-12606	133	105	the	the	DET
ajfa-12606	133	106	target	target	NOUN
ajfa-12606	133	107	cost	cost	NOUN
ajfa-12606	133	108	and	and	CCONJ
ajfa-12606	133	109	profit	profit	NOUN
ajfa-12606	133	110	target	target	NOUN
ajfa-12606	133	111	4.20	4.20	NUM
ajfa-12606	133	112	0.65	0.65	NUM
ajfa-12606	133	113	82.40	82.40	NUM
ajfa-12606	133	114	%	%	NOUN
ajfa-12606	133	115	5	5	NUM
ajfa-12606	133	116	the	the	DET
ajfa-12606	133	117	company	company	NOUN
ajfa-12606	133	118	studies	study	VERB
ajfa-12606	133	119	the	the	DET
ajfa-12606	133	120	market	market	NOUN
ajfa-12606	133	121	to	to	PART
ajfa-12606	133	122	identify	identify	VERB
ajfa-12606	133	123	new	new	ADJ
ajfa-12606	133	124	competitive	competitive	ADJ
ajfa-12606	133	125	products	product	NOUN
ajfa-12606	133	126	and	and	CCONJ
ajfa-12606	133	127	competitors	competitor	NOUN
ajfa-12606	133	128	4.12	4.12	NUM
ajfa-12606	133	129	0.74	0.74	NUM
ajfa-12606	133	130	79.88	79.88	NUM
ajfa-12606	133	131	%	%	NOUN
ajfa-12606	133	132	6	6	NUM
ajfa-12606	133	133	the	the	DET
ajfa-12606	133	134	company	company	NOUN
ajfa-12606	133	135	determines	determine	VERB
ajfa-12606	133	136	the	the	DET
ajfa-12606	133	137	competitive	competitive	ADJ
ajfa-12606	133	138	price	price	NOUN
ajfa-12606	133	139	of	of	ADP
ajfa-12606	133	140	the	the	DET
ajfa-12606	133	141	product	product	NOUN
ajfa-12606	133	142	through	through	ADP
ajfa-12606	133	143	the	the	DET
ajfa-12606	133	144	study	study	NOUN
ajfa-12606	133	145	of	of	ADP
ajfa-12606	133	146	competitive	competitive	ADJ
ajfa-12606	133	147	prices	price	NOUN
ajfa-12606	133	148	in	in	ADP
ajfa-12606	133	149	the	the	DET
ajfa-12606	133	150	market	market	NOUN
ajfa-12606	133	151	3.99	3.99	NUM
ajfa-12606	133	152	0.97	0.97	NUM
ajfa-12606	133	153	79.80	79.80	NUM
ajfa-12606	133	154	%	%	NOUN
ajfa-12606	133	155	7	7	NUM
ajfa-12606	133	156	the	the	DET
ajfa-12606	133	157	company	company	NOUN
ajfa-12606	133	158	is	be	AUX
ajfa-12606	133	159	interested	interested	ADJ
ajfa-12606	133	160	in	in	ADP
ajfa-12606	133	161	applying	apply	VERB
ajfa-12606	133	162	total	total	ADJ
ajfa-12606	133	163	quality	quality	NOUN
ajfa-12606	133	164	management	management	NOUN
ajfa-12606	133	165	on	on	ADP
ajfa-12606	133	166	productivity	productivity	NOUN
ajfa-12606	133	167	stages	stage	NOUN
ajfa-12606	133	168	with	with	ADP
ajfa-12606	133	169	the	the	DET
ajfa-12606	133	170	aim	aim	NOUN
ajfa-12606	133	171	of	of	ADP
ajfa-12606	133	172	improving	improve	VERB
ajfa-12606	133	173	profitability	profitability	NOUN
ajfa-12606	133	174	3.95	3.95	NUM
ajfa-12606	133	175	0.99	0.99	NUM
ajfa-12606	133	176	79	79	NUM
ajfa-12606	133	177	%	%	NOUN
ajfa-12606	133	178	general	general	ADJ
ajfa-12606	133	179	average	average	NOUN
ajfa-12606	133	180	4.147	4.147	NUM
ajfa-12606	133	181	0.644	0.644	NUM
ajfa-12606	133	182	82.9	82.9	NUM
ajfa-12606	133	183	%	%	NOUN
ajfa-12606	133	184	asian	asian	ADJ
ajfa-12606	133	185	journal	journal	NOUN
ajfa-12606	133	186	of	of	ADP
ajfa-12606	133	187	finance	finance	PROPN
ajfa-12606	133	188	&	&	CCONJ
ajfa-12606	133	189	accounting	accounting	PROPN
ajfa-12606	133	190	issn	issn	PROPN
ajfa-12606	133	191	1946	1946	NUM
ajfa-12606	133	192	-	-	PUNCT
ajfa-12606	133	193	052x	052x	NOUN
ajfa-12606	133	194	2018	2018	NUM
ajfa-12606	133	195	,	,	PUNCT
ajfa-12606	133	196	vol	vol	NOUN
ajfa-12606	133	197	.	.	PROPN
ajfa-12606	133	198	10	10	NUM
ajfa-12606	133	199	,	,	PUNCT
ajfa-12606	133	200	no	no	INTJ
ajfa-12606	133	201	.	.	NOUN
ajfa-12606	133	202	1	1	NUM
ajfa-12606	133	203	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	133	204	402	402	NUM
ajfa-12606	133	205	table	table	NOUN
ajfa-12606	133	206	6shows	6shows	NUM
ajfa-12606	133	207	that	that	SCONJ
ajfa-12606	133	208	the	the	DET
ajfa-12606	133	209	trends	trend	NOUN
ajfa-12606	133	210	of	of	ADP
ajfa-12606	133	211	the	the	DET
ajfa-12606	133	212	study	study	NOUN
ajfa-12606	133	213	sample	sample	NOUN
ajfa-12606	133	214	on	on	ADP
ajfa-12606	133	215	all	all	DET
ajfa-12606	133	216	the	the	DET
ajfa-12606	133	217	items	item	NOUN
ajfa-12606	133	218	were	be	AUX
ajfa-12606	133	219	positive	positive	ADJ
ajfa-12606	133	220	and	and	CCONJ
ajfa-12606	133	221	ranged	range	VERB
ajfa-12606	133	222	between	between	ADP
ajfa-12606	133	223	(	(	PUNCT
ajfa-12606	133	224	4.32	4.32	NUM
ajfa-12606	133	225	-	-	NUM
ajfa-12606	133	226	3.95	3.95	NUM
ajfa-12606	133	227	)	)	PUNCT
ajfa-12606	133	228	the	the	DET
ajfa-12606	133	229	general	general	ADJ
ajfa-12606	133	230	average	average	NOUN
ajfa-12606	133	231	(	(	PUNCT
ajfa-12606	133	232	4.147	4.147	NUM
ajfa-12606	133	233	)	)	PUNCT
ajfa-12606	133	234	is	be	AUX
ajfa-12606	133	235	greater	great	ADJ
ajfa-12606	133	236	than	than	ADP
ajfa-12606	133	237	the	the	DET
ajfa-12606	133	238	mean	mean	NOUN
ajfa-12606	133	239	of	of	ADP
ajfa-12606	133	240	study	study	NOUN
ajfa-12606	133	241	tool	tool	NOUN
ajfa-12606	133	242	(	(	PUNCT
ajfa-12606	133	243	3	3	NUM
ajfa-12606	133	244	)	)	PUNCT
ajfa-12606	133	245	in	in	ADP
ajfa-12606	133	246	addition	addition	NOUN
ajfa-12606	133	247	to	to	ADP
ajfa-12606	133	248	the	the	DET
ajfa-12606	133	249	standard	standard	ADJ
ajfa-12606	133	250	deviation	deviation	NOUN
ajfa-12606	133	251	which	which	PRON
ajfa-12606	133	252	indicates	indicate	VERB
ajfa-12606	133	253	the	the	DET
ajfa-12606	133	254	absence	absence	NOUN
ajfa-12606	133	255	of	of	ADP
ajfa-12606	133	256	a	a	DET
ajfa-12606	133	257	large	large	ADJ
ajfa-12606	133	258	dispersion	dispersion	NOUN
ajfa-12606	133	259	between	between	ADP
ajfa-12606	133	260	the	the	DET
ajfa-12606	133	261	sample	sample	NOUN
ajfa-12606	133	262	study	study	NOUN
ajfa-12606	133	263	.	.	PUNCT
ajfa-12606	134	1	this	this	DET
ajfa-12606	134	2	result	result	NOUN
ajfa-12606	134	3	confirms	confirm	VERB
ajfa-12606	134	4	that	that	SCONJ
ajfa-12606	134	5	the	the	DET
ajfa-12606	134	6	jordanian	jordanian	ADJ
ajfa-12606	134	7	shareholding	shareholding	NOUN
ajfa-12606	134	8	companies	company	NOUN
ajfa-12606	134	9	for	for	ADP
ajfa-12606	134	10	food	food	NOUN
ajfa-12606	134	11	industries	industry	NOUN
ajfa-12606	134	12	are	be	AUX
ajfa-12606	134	13	using	use	VERB
ajfa-12606	134	14	the	the	DET
ajfa-12606	134	15	cost	cost	NOUN
ajfa-12606	134	16	target	target	NOUN
ajfa-12606	134	17	in	in	ADP
ajfa-12606	134	18	managing	manage	VERB
ajfa-12606	134	19	their	their	PRON
ajfa-12606	134	20	costs	cost	NOUN
ajfa-12606	134	21	to	to	PART
ajfa-12606	134	22	improve	improve	VERB
ajfa-12606	134	23	profitability	profitability	NOUN
ajfa-12606	134	24	with	with	ADP
ajfa-12606	134	25	a	a	DET
ajfa-12606	134	26	degree	degree	NOUN
ajfa-12606	134	27	of	of	ADP
ajfa-12606	134	28	approved	approve	VERB
ajfa-12606	134	29	82.90	82.90	NUM
ajfa-12606	134	30	%	%	NOUN
ajfa-12606	134	31	.	.	PUNCT
ajfa-12606	135	1	h03	h03	NOUN
ajfa-12606	135	2	:	:	PUNCT
ajfa-12606	135	3	the	the	DET
ajfa-12606	135	4	jordanian	jordanian	ADJ
ajfa-12606	135	5	shareholding	shareholding	NOUN
ajfa-12606	135	6	companies	company	NOUN
ajfa-12606	135	7	for	for	ADP
ajfa-12606	135	8	food	food	NOUN
ajfa-12606	135	9	industries	industry	NOUN
ajfa-12606	135	10	do	do	AUX
ajfa-12606	135	11	not	not	PART
ajfa-12606	135	12	use	use	VERB
ajfa-12606	135	13	the	the	DET
ajfa-12606	135	14	target	target	NOUN
ajfa-12606	135	15	cost	cost	NOUN
ajfa-12606	135	16	management	management	NOUN
ajfa-12606	135	17	to	to	PART
ajfa-12606	135	18	improve	improve	VERB
ajfa-12606	135	19	their	their	PRON
ajfa-12606	135	20	profitability	profitability	NOUN
ajfa-12606	135	21	.	.	PUNCT
ajfa-12606	136	1	table	table	NOUN
ajfa-12606	136	2	7	7	NUM
ajfa-12606	136	3	.	.	PUNCT
ajfa-12606	136	4	results	result	NOUN
ajfa-12606	136	5	of	of	ADP
ajfa-12606	136	6	t.	t.	NOUN
ajfa-12606	136	7	test	test	NOUN
ajfa-12606	136	8	(	(	PUNCT
ajfa-12606	136	9	third	third	ADJ
ajfa-12606	136	10	hypothesis	hypothesis	NOUN
ajfa-12606	136	11	)	)	PUNCT
ajfa-12606	136	12	sig	sig	NOUN
ajfa-12606	136	13	calculated	calculate	VERB
ajfa-12606	136	14	(	(	PUNCT
ajfa-12606	136	15	t	t	NOUN
ajfa-12606	136	16	)	)	PUNCT
ajfa-12606	136	17	value	value	NOUN
ajfa-12606	136	18	tabulated	tabulate	VERB
ajfa-12606	136	19	(	(	PUNCT
ajfa-12606	136	20	t	t	NOUN
ajfa-12606	136	21	)	)	PUNCT
ajfa-12606	136	22	value	value	NOUN
ajfa-12606	136	23	standard	standard	ADJ
ajfa-12606	136	24	deviation	deviation	NOUN
ajfa-12606	136	25	mean	mean	VERB
ajfa-12606	136	26	results	result	VERB
ajfa-12606	136	27	0.00	0.00	NUM
ajfa-12606	136	28	14.321	14.321	NUM
ajfa-12606	136	29	1.9842	1.9842	NUM
ajfa-12606	136	30	0.644	0.644	NUM
ajfa-12606	136	31	4.147	4.147	NUM
ajfa-12606	136	32	reject	reject	NOUN
ajfa-12606	136	33	table	table	NOUN
ajfa-12606	136	34	8	8	NUM
ajfa-12606	136	35	.	.	PUNCT
ajfa-12606	137	1	trends	trend	NOUN
ajfa-12606	137	2	of	of	ADP
ajfa-12606	137	3	the	the	DET
ajfa-12606	137	4	sample	sample	NOUN
ajfa-12606	137	5	of	of	ADP
ajfa-12606	137	6	the	the	DET
ajfa-12606	137	7	study	study	NOUN
ajfa-12606	137	8	on	on	ADP
ajfa-12606	137	9	the	the	DET
ajfa-12606	137	10	use	use	NOUN
ajfa-12606	137	11	of	of	ADP
ajfa-12606	137	12	the	the	DET
ajfa-12606	137	13	jordanian	jordanian	ADJ
ajfa-12606	137	14	shareholding	shareholding	NOUN
ajfa-12606	137	15	companies	company	NOUN
ajfa-12606	137	16	for	for	ADP
ajfa-12606	137	17	food	food	NOUN
ajfa-12606	137	18	industries	industry	NOUN
ajfa-12606	137	19	the	the	DET
ajfa-12606	137	20	value	value	NOUN
ajfa-12606	137	21	engineering	engineering	NOUN
ajfa-12606	137	22	to	to	PART
ajfa-12606	137	23	reach	reach	VERB
ajfa-12606	137	24	the	the	DET
ajfa-12606	137	25	target	target	NOUN
ajfa-12606	137	26	cost	cost	VERB
ajfa-12606	137	27	no	no	DET
ajfa-12606	137	28	items	item	NOUN
ajfa-12606	137	29	mean	mean	VERB
ajfa-12606	137	30	standard	standard	ADJ
ajfa-12606	137	31	deviation	deviation	NOUN
ajfa-12606	137	32	percentage	percentage	NOUN
ajfa-12606	137	33	1	1	NUM
ajfa-12606	137	34	the	the	DET
ajfa-12606	137	35	company	company	NOUN
ajfa-12606	137	36	determines	determine	VERB
ajfa-12606	137	37	the	the	DET
ajfa-12606	137	38	cost	cost	NOUN
ajfa-12606	137	39	of	of	ADP
ajfa-12606	137	40	its	its	PRON
ajfa-12606	137	41	products	product	NOUN
ajfa-12606	137	42	during	during	ADP
ajfa-12606	137	43	the	the	DET
ajfa-12606	137	44	planning	planning	NOUN
ajfa-12606	137	45	and	and	CCONJ
ajfa-12606	137	46	design	design	NOUN
ajfa-12606	137	47	stages	stage	NOUN
ajfa-12606	137	48	4.40	4.40	NUM
ajfa-12606	137	49	0.501	0.501	NUM
ajfa-12606	137	50	88.00	88.00	NUM
ajfa-12606	137	51	%	%	NOUN
ajfa-12606	137	52	2	2	NUM
ajfa-12606	137	53	the	the	DET
ajfa-12606	137	54	company	company	NOUN
ajfa-12606	137	55	has	have	VERB
ajfa-12606	137	56	a	a	DET
ajfa-12606	137	57	design	design	NOUN
ajfa-12606	137	58	team	team	NOUN
ajfa-12606	137	59	of	of	ADP
ajfa-12606	137	60	different	different	ADJ
ajfa-12606	137	61	departments	department	NOUN
ajfa-12606	137	62	to	to	PART
ajfa-12606	137	63	provide	provide	VERB
ajfa-12606	137	64	the	the	DET
ajfa-12606	137	65	best	good	ADJ
ajfa-12606	137	66	product	product	NOUN
ajfa-12606	137	67	design	design	NOUN
ajfa-12606	137	68	and	and	CCONJ
ajfa-12606	137	69	achieve	achieve	VERB
ajfa-12606	137	70	the	the	DET
ajfa-12606	137	71	target	target	NOUN
ajfa-12606	137	72	cost	cost	VERB
ajfa-12606	137	73	4.31	4.31	NUM
ajfa-12606	137	74	0.50	0.50	NUM
ajfa-12606	137	75	86.20	86.20	NUM
ajfa-12606	137	76	%	%	NOUN
ajfa-12606	137	77	3	3	NUM
ajfa-12606	137	78	the	the	DET
ajfa-12606	137	79	company	company	NOUN
ajfa-12606	137	80	cancels	cancel	VERB
ajfa-12606	137	81	activities	activity	NOUN
ajfa-12606	137	82	that	that	PRON
ajfa-12606	137	83	do	do	AUX
ajfa-12606	137	84	not	not	PART
ajfa-12606	137	85	add	add	VERB
ajfa-12606	137	86	value	value	NOUN
ajfa-12606	137	87	to	to	ADP
ajfa-12606	137	88	the	the	DET
ajfa-12606	137	89	product	product	NOUN
ajfa-12606	137	90	and	and	CCONJ
ajfa-12606	137	91	incorporate	incorporate	VERB
ajfa-12606	137	92	similar	similar	ADJ
ajfa-12606	137	93	activities	activity	NOUN
ajfa-12606	137	94	4.22	4.22	NUM
ajfa-12606	137	95	0.70	0.70	NUM
ajfa-12606	137	96	84.40	84.40	NUM
ajfa-12606	137	97	%	%	NOUN
ajfa-12606	137	98	4	4	NUM
ajfa-12606	137	99	the	the	DET
ajfa-12606	137	100	company	company	NOUN
ajfa-12606	137	101	uses	use	VERB
ajfa-12606	137	102	cost	cost	NOUN
ajfa-12606	137	103	tables	table	NOUN
ajfa-12606	137	104	that	that	PRON
ajfa-12606	137	105	include	include	VERB
ajfa-12606	137	106	cost	cost	NOUN
ajfa-12606	137	107	drives	drive	NOUN
ajfa-12606	137	108	to	to	PART
ajfa-12606	137	109	help	help	VERB
ajfa-12606	137	110	select	select	VERB
ajfa-12606	137	111	materials	material	NOUN
ajfa-12606	137	112	the	the	PRON
ajfa-12606	137	113	are	be	AUX
ajfa-12606	137	114	involved	involve	VERB
ajfa-12606	137	115	in	in	ADP
ajfa-12606	137	116	product	product	NOUN
ajfa-12606	137	117	manufacturing	manufacturing	NOUN
ajfa-12606	137	118	within	within	ADP
ajfa-12606	137	119	the	the	DET
ajfa-12606	137	120	target	target	NOUN
ajfa-12606	137	121	cost	cost	NOUN
ajfa-12606	137	122	level	level	NOUN
ajfa-12606	137	123	4.01	4.01	NUM
ajfa-12606	137	124	0.35	0.35	NUM
ajfa-12606	137	125	80.20	80.20	NUM
ajfa-12606	137	126	%	%	NOUN
ajfa-12606	137	127	5	5	NUM
ajfa-12606	137	128	the	the	DET
ajfa-12606	137	129	company	company	NOUN
ajfa-12606	137	130	encourages	encourage	VERB
ajfa-12606	137	131	teamwork	teamwork	NOUN
ajfa-12606	137	132	to	to	PART
ajfa-12606	137	133	reduce	reduce	VERB
ajfa-12606	137	134	waste	waste	NOUN
ajfa-12606	137	135	3.90	3.90	NUM
ajfa-12606	137	136	0.77	0.77	NUM
ajfa-12606	137	137	78.00	78.00	NUM
ajfa-12606	137	138	%	%	NOUN
ajfa-12606	137	139	6	6	NUM
ajfa-12606	137	140	the	the	DET
ajfa-12606	137	141	company	company	NOUN
ajfa-12606	137	142	is	be	AUX
ajfa-12606	137	143	interested	interested	ADJ
ajfa-12606	137	144	in	in	ADP
ajfa-12606	137	145	the	the	DET
ajfa-12606	137	146	quality	quality	NOUN
ajfa-12606	137	147	of	of	ADP
ajfa-12606	137	148	similar	similar	ADJ
ajfa-12606	137	149	parts	part	NOUN
ajfa-12606	137	150	used	use	VERB
ajfa-12606	137	151	in	in	ADP
ajfa-12606	137	152	two	two	NUM
ajfa-12606	137	153	or	or	CCONJ
ajfa-12606	137	154	more	more	ADJ
ajfa-12606	137	155	manufactures	manufacture	NOUN
ajfa-12606	137	156	to	to	PART
ajfa-12606	137	157	reduce	reduce	VERB
ajfa-12606	137	158	costs	cost	NOUN
ajfa-12606	137	159	3.84	3.84	NUM
ajfa-12606	137	160	0.67	0.67	NUM
ajfa-12606	137	161	76.80	76.80	NUM
ajfa-12606	137	162	%	%	NOUN
ajfa-12606	137	163	general	general	ADJ
ajfa-12606	137	164	average	average	NOUN
ajfa-12606	137	165	4.10	4.10	NUM
ajfa-12606	137	166	0.388	0.388	NUM
ajfa-12606	137	167	82.00	82.00	NUM
ajfa-12606	137	168	%	%	NOUN
ajfa-12606	137	169	table	table	NOUN
ajfa-12606	137	170	8	8	NUM
ajfa-12606	137	171	shows	show	VERB
ajfa-12606	137	172	that	that	SCONJ
ajfa-12606	137	173	the	the	DET
ajfa-12606	137	174	overall	overall	ADJ
ajfa-12606	137	175	mean	mean	ADJ
ajfa-12606	137	176	level	level	NOUN
ajfa-12606	137	177	of	of	ADP
ajfa-12606	137	178	all	all	DET
ajfa-12606	137	179	the	the	DET
ajfa-12606	137	180	paragraphs	paragraph	NOUN
ajfa-12606	137	181	was	be	AUX
ajfa-12606	137	182	(	(	PUNCT
ajfa-12606	137	183	4.10	4.10	NUM
ajfa-12606	137	184	)	)	PUNCT
ajfa-12606	137	185	with	with	ADP
ajfa-12606	137	186	the	the	DET
ajfa-12606	137	187	standard	standard	ADJ
ajfa-12606	137	188	deviation	deviation	NOUN
ajfa-12606	137	189	of	of	ADP
ajfa-12606	137	190	(	(	PUNCT
ajfa-12606	137	191	0.388	0.388	NUM
ajfa-12606	137	192	)	)	PUNCT
ajfa-12606	137	193	the	the	DET
ajfa-12606	137	194	mean	mean	NOUN
ajfa-12606	137	195	for	for	ADP
ajfa-12606	137	196	all	all	DET
ajfa-12606	137	197	the	the	DET
ajfa-12606	137	198	items	item	NOUN
ajfa-12606	137	199	ranged	range	VERB
ajfa-12606	137	200	between	between	ADP
ajfa-12606	137	201	(	(	PUNCT
ajfa-12606	137	202	4.40	4.40	NUM
ajfa-12606	137	203	-	-	SYM
ajfa-12606	137	204	3.84	3.84	NUM
ajfa-12606	137	205	)	)	PUNCT
ajfa-12606	137	206	.	.	PUNCT
ajfa-12606	138	1	the	the	DET
ajfa-12606	138	2	relative	relative	ADJ
ajfa-12606	138	3	importance	importance	NOUN
ajfa-12606	138	4	of	of	ADP
ajfa-12606	138	5	all	all	DET
ajfa-12606	138	6	items	item	NOUN
ajfa-12606	138	7	was	be	AUX
ajfa-12606	138	8	82	82	NUM
ajfa-12606	138	9	%	%	NOUN
ajfa-12606	138	10	.	.	PUNCT
ajfa-12606	139	1	asian	asian	ADJ
ajfa-12606	139	2	journal	journal	PROPN
ajfa-12606	139	3	of	of	ADP
ajfa-12606	139	4	finance	finance	PROPN
ajfa-12606	139	5	&	&	CCONJ
ajfa-12606	139	6	accounting	accounting	PROPN
ajfa-12606	139	7	issn	issn	PROPN
ajfa-12606	139	8	1946	1946	NUM
ajfa-12606	139	9	-	-	PUNCT
ajfa-12606	139	10	052x	052x	NOUN
ajfa-12606	139	11	2018	2018	NUM
ajfa-12606	139	12	,	,	PUNCT
ajfa-12606	139	13	vol	vol	NOUN
ajfa-12606	139	14	.	.	PROPN
ajfa-12606	140	1	10	10	NUM
ajfa-12606	140	2	,	,	PUNCT
ajfa-12606	140	3	no	no	INTJ
ajfa-12606	140	4	.	.	NOUN
ajfa-12606	140	5	1	1	NUM
ajfa-12606	140	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	140	7	403	403	NUM
ajfa-12606	140	8	h04	h04	NOUN
ajfa-12606	140	9	:	:	PUNCT
ajfa-12606	140	10	the	the	DET
ajfa-12606	140	11	use	use	NOUN
ajfa-12606	140	12	of	of	ADP
ajfa-12606	140	13	value	value	NOUN
ajfa-12606	140	14	engineering	engineering	NOUN
ajfa-12606	140	15	does	do	AUX
ajfa-12606	140	16	not	not	PART
ajfa-12606	140	17	reduce	reduce	VERB
ajfa-12606	140	18	costs	cost	NOUN
ajfa-12606	140	19	to	to	PART
ajfa-12606	140	20	reach	reach	VERB
ajfa-12606	140	21	the	the	DET
ajfa-12606	140	22	target	target	NOUN
ajfa-12606	140	23	cost	cost	NOUN
ajfa-12606	140	24	in	in	ADP
ajfa-12606	140	25	the	the	DET
ajfa-12606	140	26	jordanian	jordanian	ADJ
ajfa-12606	140	27	share	share	NOUN
ajfa-12606	140	28	holding	hold	VERB
ajfa-12606	140	29	companies	company	NOUN
ajfa-12606	140	30	for	for	ADP
ajfa-12606	140	31	food	food	NOUN
ajfa-12606	140	32	industries	industry	NOUN
ajfa-12606	140	33	.	.	PUNCT
ajfa-12606	141	1	table	table	NOUN
ajfa-12606	141	2	9	9	NUM
ajfa-12606	141	3	.	.	PUNCT
ajfa-12606	142	1	results	result	NOUN
ajfa-12606	142	2	of	of	ADP
ajfa-12606	142	3	t	t	NOUN
ajfa-12606	142	4	test	test	NOUN
ajfa-12606	142	5	(	(	PUNCT
ajfa-12606	142	6	forth	forth	ADP
ajfa-12606	142	7	hypothesis	hypothesis	NOUN
ajfa-12606	142	8	)	)	PUNCT
ajfa-12606	142	9	sig	sig	NOUN
ajfa-12606	142	10	calculated	calculate	VERB
ajfa-12606	142	11	(	(	PUNCT
ajfa-12606	142	12	t	t	NOUN
ajfa-12606	142	13	)	)	PUNCT
ajfa-12606	142	14	value	value	NOUN
ajfa-12606	142	15	tabulated	tabulate	VERB
ajfa-12606	142	16	(	(	PUNCT
ajfa-12606	142	17	t	t	NOUN
ajfa-12606	142	18	)	)	PUNCT
ajfa-12606	142	19	value	value	NOUN
ajfa-12606	142	20	standard	standard	ADJ
ajfa-12606	142	21	deviation	deviation	NOUN
ajfa-12606	142	22	mean	mean	VERB
ajfa-12606	142	23	result	result	VERB
ajfa-12606	142	24	0.00	0.00	NUM
ajfa-12606	142	25	17.051	17.051	NUM
ajfa-12606	142	26	1.9842	1.9842	NUM
ajfa-12606	142	27	3.88	3.88	NUM
ajfa-12606	142	28	4.10	4.10	NUM
ajfa-12606	142	29	reject	reject	NOUN
ajfa-12606	142	30	table	table	NOUN
ajfa-12606	142	31	10	10	NUM
ajfa-12606	142	32	.	.	PUNCT
ajfa-12606	143	1	trends	trend	NOUN
ajfa-12606	143	2	of	of	ADP
ajfa-12606	143	3	the	the	DET
ajfa-12606	143	4	study	study	NOUN
ajfa-12606	143	5	sample	sample	NOUN
ajfa-12606	143	6	on	on	ADP
ajfa-12606	143	7	the	the	DET
ajfa-12606	143	8	difficulties	difficulty	NOUN
ajfa-12606	143	9	that	that	PRON
ajfa-12606	143	10	facing	face	VERB
ajfa-12606	143	11	the	the	DET
ajfa-12606	143	12	adoption	adoption	NOUN
ajfa-12606	143	13	of	of	ADP
ajfa-12606	143	14	target	target	NOUN
ajfa-12606	143	15	costing	costing	NOUN
ajfa-12606	143	16	and	and	CCONJ
ajfa-12606	143	17	value	value	NOUN
ajfa-12606	143	18	engineering	engineering	NOUN
ajfa-12606	143	19	in	in	ADP
ajfa-12606	143	20	jordanian	jordanian	ADJ
ajfa-12606	143	21	shareholding	shareholding	NOUN
ajfa-12606	143	22	companies	company	NOUN
ajfa-12606	143	23	for	for	ADP
ajfa-12606	143	24	food	food	NOUN
ajfa-12606	143	25	industries	industry	NOUN
ajfa-12606	143	26	.	.	PUNCT
ajfa-12606	144	1	no	no	DET
ajfa-12606	144	2	items	item	NOUN
ajfa-12606	144	3	mean	mean	VERB
ajfa-12606	144	4	standard	standard	ADJ
ajfa-12606	144	5	deviation	deviation	NOUN
ajfa-12606	144	6	percentage	percentage	NOUN
ajfa-12606	144	7	1	1	NUM
ajfa-12606	144	8	lack	lack	NOUN
ajfa-12606	144	9	of	of	ADP
ajfa-12606	144	10	sufficient	sufficient	ADJ
ajfa-12606	144	11	knowledge	knowledge	NOUN
ajfa-12606	144	12	to	to	PART
ajfa-12606	144	13	manage	manage	VERB
ajfa-12606	144	14	the	the	DET
ajfa-12606	144	15	company	company	NOUN
ajfa-12606	144	16	on	on	ADP
ajfa-12606	144	17	how	how	SCONJ
ajfa-12606	144	18	to	to	PART
ajfa-12606	144	19	implement	implement	VERB
ajfa-12606	144	20	the	the	DET
ajfa-12606	144	21	target	target	NOUN
ajfa-12606	144	22	costing	costing	NOUN
ajfa-12606	144	23	and	and	CCONJ
ajfa-12606	144	24	value	value	NOUN
ajfa-12606	144	25	engineering	engineering	NOUN
ajfa-12606	144	26	approach	approach	NOUN
ajfa-12606	144	27	.	.	PUNCT
ajfa-12606	145	1	3.07	3.07	NUM
ajfa-12606	145	2	0.76	0.76	NUM
ajfa-12606	145	3	81.40	81.40	NUM
ajfa-12606	145	4	%	%	NOUN
ajfa-12606	145	5	2	2	NUM
ajfa-12606	145	6	lack	lack	NOUN
ajfa-12606	145	7	of	of	ADP
ajfa-12606	145	8	research	research	NOUN
ajfa-12606	145	9	and	and	CCONJ
ajfa-12606	145	10	publications	publication	NOUN
ajfa-12606	145	11	related	relate	VERB
ajfa-12606	145	12	to	to	ADP
ajfa-12606	145	13	the	the	DET
ajfa-12606	145	14	introduction	introduction	NOUN
ajfa-12606	145	15	of	of	ADP
ajfa-12606	145	16	the	the	DET
ajfa-12606	145	17	target	target	NOUN
ajfa-12606	145	18	cost	cost	NOUN
ajfa-12606	145	19	and	and	CCONJ
ajfa-12606	145	20	value	value	NOUN
ajfa-12606	145	21	engineering	engineering	NOUN
ajfa-12606	145	22	.	.	PUNCT
ajfa-12606	146	1	3.97	3.97	NUM
ajfa-12606	146	2	1.10	1.10	NUM
ajfa-12606	146	3	79.40	79.40	NUM
ajfa-12606	146	4	%	%	NOUN
ajfa-12606	146	5	3	3	NUM
ajfa-12606	146	6	application	application	NOUN
ajfa-12606	146	7	costs	cost	NOUN
ajfa-12606	146	8	increased	increase	VERB
ajfa-12606	146	9	the	the	DET
ajfa-12606	146	10	expected	expect	VERB
ajfa-12606	146	11	benefit	benefit	NOUN
ajfa-12606	146	12	3.85	3.85	NUM
ajfa-12606	146	13	0.96	0.96	NUM
ajfa-12606	146	14	77.80	77.80	NUM
ajfa-12606	146	15	%	%	NOUN
ajfa-12606	146	16	4	4	NUM
ajfa-12606	146	17	lack	lack	NOUN
ajfa-12606	146	18	of	of	ADP
ajfa-12606	146	19	clear	clear	ADJ
ajfa-12606	146	20	and	and	CCONJ
ajfa-12606	146	21	detailed	detailed	ADJ
ajfa-12606	146	22	information	information	NOUN
ajfa-12606	146	23	on	on	ADP
ajfa-12606	146	24	product	product	NOUN
ajfa-12606	146	25	cost	cost	VERB
ajfa-12606	146	26	3.41	3.41	NUM
ajfa-12606	146	27	0.87	0.87	NUM
ajfa-12606	146	28	68.20	68.20	NUM
ajfa-12606	146	29	%	%	NOUN
ajfa-12606	146	30	5	5	NUM
ajfa-12606	146	31	lack	lack	NOUN
ajfa-12606	146	32	of	of	ADP
ajfa-12606	146	33	training	training	NOUN
ajfa-12606	146	34	for	for	ADP
ajfa-12606	146	35	the	the	DET
ajfa-12606	146	36	employees	employee	NOUN
ajfa-12606	146	37	on	on	ADP
ajfa-12606	146	38	the	the	DET
ajfa-12606	146	39	implementation	implementation	NOUN
ajfa-12606	146	40	of	of	ADP
ajfa-12606	146	41	the	the	DET
ajfa-12606	146	42	target	target	NOUN
ajfa-12606	146	43	cost	cost	NOUN
ajfa-12606	146	44	and	and	CCONJ
ajfa-12606	146	45	value	value	NOUN
ajfa-12606	146	46	engineering	engineer	VERB
ajfa-12606	146	47	3.75	3.75	NUM
ajfa-12606	146	48	0.48	0.48	NUM
ajfa-12606	146	49	75.00	75.00	NUM
ajfa-12606	146	50	%	%	NOUN
ajfa-12606	146	51	6	6	NUM
ajfa-12606	146	52	the	the	DET
ajfa-12606	146	53	difficulty	difficulty	NOUN
ajfa-12606	146	54	of	of	ADP
ajfa-12606	146	55	predicting	predict	VERB
ajfa-12606	146	56	new	new	ADJ
ajfa-12606	146	57	competitors	competitor	NOUN
ajfa-12606	146	58	3.34	3.34	NUM
ajfa-12606	146	59	0.88	0.88	NUM
ajfa-12606	146	60	66.80	66.80	NUM
ajfa-12606	146	61	%	%	NOUN
ajfa-12606	146	62	general	general	ADJ
ajfa-12606	146	63	average	average	NOUN
ajfa-12606	146	64	3.75	3.75	NUM
ajfa-12606	146	65	0.319	0.319	NUM
ajfa-12606	146	66	75	75	NUM
ajfa-12606	146	67	%	%	NOUN
ajfa-12606	146	68	table	table	NOUN
ajfa-12606	146	69	10	10	NUM
ajfa-12606	146	70	indicates	indicate	VERB
ajfa-12606	146	71	that	that	SCONJ
ajfa-12606	146	72	the	the	DET
ajfa-12606	146	73	general	general	ADJ
ajfa-12606	146	74	average	average	NOUN
ajfa-12606	146	75	(	(	PUNCT
ajfa-12606	146	76	3.75	3.75	NUM
ajfa-12606	146	77	)	)	PUNCT
ajfa-12606	146	78	the	the	DET
ajfa-12606	146	79	standard	standard	ADJ
ajfa-12606	146	80	deviation	deviation	NOUN
ajfa-12606	146	81	(	(	PUNCT
ajfa-12606	146	82	0.931	0.931	NUM
ajfa-12606	146	83	)	)	PUNCT
ajfa-12606	146	84	and	and	CCONJ
ajfa-12606	146	85	the	the	DET
ajfa-12606	146	86	degree	degree	NOUN
ajfa-12606	146	87	of	of	ADP
ajfa-12606	146	88	approval	approval	NOUN
ajfa-12606	146	89	(	(	PUNCT
ajfa-12606	146	90	75	75	NUM
ajfa-12606	146	91	%	%	NOUN
ajfa-12606	146	92	)	)	PUNCT
ajfa-12606	146	93	this	this	PRON
ajfa-12606	146	94	means	mean	VERB
ajfa-12606	146	95	that	that	SCONJ
ajfa-12606	146	96	the	the	DET
ajfa-12606	146	97	average	average	ADJ
ajfa-12606	146	98	degree	degree	NOUN
ajfa-12606	146	99	of	of	ADP
ajfa-12606	146	100	difficulties	difficulty	NOUN
ajfa-12606	146	101	hindering	hinder	VERB
ajfa-12606	146	102	the	the	DET
ajfa-12606	146	103	adoption	adoption	NOUN
ajfa-12606	146	104	of	of	ADP
ajfa-12606	146	105	the	the	DET
ajfa-12606	146	106	target	target	NOUN
ajfa-12606	146	107	cost	cost	NOUN
ajfa-12606	146	108	and	and	CCONJ
ajfa-12606	146	109	the	the	DET
ajfa-12606	146	110	value	value	NOUN
ajfa-12606	146	111	engineering	engineering	NOUN
ajfa-12606	146	112	in	in	ADP
ajfa-12606	146	113	the	the	DET
ajfa-12606	146	114	shareholding	shareholding	NOUN
ajfa-12606	146	115	companies	company	NOUN
ajfa-12606	146	116	for	for	ADP
ajfa-12606	146	117	food	food	NOUN
ajfa-12606	146	118	industries	industry	NOUN
ajfa-12606	146	119	is	be	AUX
ajfa-12606	146	120	higher	high	ADJ
ajfa-12606	146	121	than	than	ADP
ajfa-12606	146	122	the	the	DET
ajfa-12606	146	123	mean	mean	NOUN
ajfa-12606	146	124	of	of	ADP
ajfa-12606	146	125	the	the	DET
ajfa-12606	146	126	study	study	NOUN
ajfa-12606	146	127	tool	tool	NOUN
ajfa-12606	146	128	(	(	PUNCT
ajfa-12606	146	129	3	3	NUM
ajfa-12606	146	130	)	)	PUNCT
ajfa-12606	146	131	also	also	ADV
ajfa-12606	146	132	the	the	DET
ajfa-12606	146	133	standard	standard	ADJ
ajfa-12606	146	134	deviation	deviation	NOUN
ajfa-12606	146	135	of	of	ADP
ajfa-12606	146	136	(	(	PUNCT
ajfa-12606	146	137	0.391	0.391	NUM
ajfa-12606	146	138	)	)	PUNCT
ajfa-12606	146	139	indicates	indicate	VERB
ajfa-12606	146	140	a	a	DET
ajfa-12606	146	141	sample	sample	NOUN
ajfa-12606	146	142	study	study	NOUN
ajfa-12606	146	143	agreement	agreement	NOUN
ajfa-12606	146	144	that	that	SCONJ
ajfa-12606	146	145	there	there	PRON
ajfa-12606	146	146	are	be	VERB
ajfa-12606	146	147	difficulties	difficulty	NOUN
ajfa-12606	146	148	impeding	impede	VERB
ajfa-12606	146	149	the	the	DET
ajfa-12606	146	150	adoption	adoption	NOUN
ajfa-12606	146	151	of	of	ADP
ajfa-12606	146	152	target	target	NOUN
ajfa-12606	146	153	asian	asian	ADJ
ajfa-12606	146	154	journal	journal	NOUN
ajfa-12606	146	155	of	of	ADP
ajfa-12606	146	156	finance	finance	PROPN
ajfa-12606	146	157	&	&	CCONJ
ajfa-12606	146	158	accounting	accounting	PROPN
ajfa-12606	146	159	issn	issn	PROPN
ajfa-12606	146	160	1946	1946	NUM
ajfa-12606	146	161	-	-	PUNCT
ajfa-12606	146	162	052x	052x	NOUN
ajfa-12606	146	163	2018	2018	NUM
ajfa-12606	146	164	,	,	PUNCT
ajfa-12606	146	165	vol	vol	NOUN
ajfa-12606	146	166	.	.	PROPN
ajfa-12606	147	1	10	10	NUM
ajfa-12606	147	2	,	,	PUNCT
ajfa-12606	147	3	no	no	INTJ
ajfa-12606	147	4	.	.	NOUN
ajfa-12606	147	5	1	1	NUM
ajfa-12606	147	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	147	7	404	404	NUM
ajfa-12606	147	8	costing	costing	NOUN
ajfa-12606	147	9	and	and	CCONJ
ajfa-12606	147	10	value	value	NOUN
ajfa-12606	147	11	engineering	engineering	NOUN
ajfa-12606	147	12	approach	approach	NOUN
ajfa-12606	147	13	in	in	ADP
ajfa-12606	147	14	jordanian	jordanian	ADJ
ajfa-12606	147	15	shareholding	shareholding	NOUN
ajfa-12606	147	16	companies	company	NOUN
ajfa-12606	147	17	for	for	ADP
ajfa-12606	147	18	food	food	NOUN
ajfa-12606	147	19	industries	industry	NOUN
ajfa-12606	147	20	.	.	PUNCT
ajfa-12606	148	1	h05	h05	PROPN
ajfa-12606	148	2	:	:	PUNCT
ajfa-12606	148	3	there	there	PRON
ajfa-12606	148	4	are	be	VERB
ajfa-12606	148	5	no	no	DET
ajfa-12606	148	6	difficulties	difficulty	NOUN
ajfa-12606	148	7	in	in	ADP
ajfa-12606	148	8	adopting	adopt	VERB
ajfa-12606	148	9	the	the	DET
ajfa-12606	148	10	cost	cost	NOUN
ajfa-12606	148	11	target	target	NOUN
ajfa-12606	148	12	and	and	CCONJ
ajfa-12606	148	13	value	value	NOUN
ajfa-12606	148	14	engineering	engineering	NOUN
ajfa-12606	148	15	in	in	ADP
ajfa-12606	148	16	jordanian	jordanian	ADJ
ajfa-12606	148	17	shareholding	shareholding	NOUN
ajfa-12606	148	18	companies	company	NOUN
ajfa-12606	148	19	for	for	ADP
ajfa-12606	148	20	food	food	NOUN
ajfa-12606	148	21	industries	industry	NOUN
ajfa-12606	148	22	.	.	PUNCT
ajfa-12606	149	1	table	table	NOUN
ajfa-12606	149	2	11	11	NUM
ajfa-12606	149	3	.	.	PUNCT
ajfa-12606	150	1	results	result	NOUN
ajfa-12606	150	2	of	of	ADP
ajfa-12606	150	3	t.	t.	NOUN
ajfa-12606	150	4	test	test	NOUN
ajfa-12606	150	5	(	(	PUNCT
ajfa-12606	150	6	fifth	fifth	ADJ
ajfa-12606	150	7	hypothesis	hypothesis	NOUN
ajfa-12606	150	8	)	)	PUNCT
ajfa-12606	150	9	sig	sig	NOUN
ajfa-12606	150	10	calculated	calculate	VERB
ajfa-12606	150	11	(	(	PUNCT
ajfa-12606	150	12	t	t	NOUN
ajfa-12606	150	13	)	)	PUNCT
ajfa-12606	150	14	value	value	NOUN
ajfa-12606	150	15	tabulated	tabulate	VERB
ajfa-12606	150	16	(	(	PUNCT
ajfa-12606	150	17	t	t	NOUN
ajfa-12606	150	18	)	)	PUNCT
ajfa-12606	150	19	value	value	NOUN
ajfa-12606	150	20	standard	standard	ADJ
ajfa-12606	150	21	deviation	deviation	NOUN
ajfa-12606	150	22	mean	mean	VERB
ajfa-12606	150	23	results	result	VERB
ajfa-12606	150	24	0.000	0.000	NUM
ajfa-12606	150	25	13.380	13.380	NUM
ajfa-12606	150	26	`	`	NUM
ajfa-12606	150	27	1.9842	1.9842	NUM
ajfa-12606	150	28	0.931	0.931	NUM
ajfa-12606	150	29	3.75	3.75	NUM
ajfa-12606	150	30	reject	reject	NOUN
ajfa-12606	150	31	9	9	NUM
ajfa-12606	150	32	.	.	PUNCT
ajfa-12606	150	33	conclusion	conclusion	NOUN
ajfa-12606	150	34	the	the	DET
ajfa-12606	150	35	results	result	NOUN
ajfa-12606	150	36	of	of	ADP
ajfa-12606	150	37	survey	survey	NOUN
ajfa-12606	150	38	revealed	reveal	VERB
ajfa-12606	150	39	that	that	SCONJ
ajfa-12606	150	40	there	there	PRON
ajfa-12606	150	41	is	be	VERB
ajfa-12606	150	42	agreement	agreement	NOUN
ajfa-12606	150	43	in	in	ADP
ajfa-12606	150	44	the	the	DET
ajfa-12606	150	45	opinion	opinion	NOUN
ajfa-12606	150	46	of	of	ADP
ajfa-12606	150	47	the	the	DET
ajfa-12606	150	48	study	study	NOUN
ajfa-12606	150	49	sample	sample	NOUN
ajfa-12606	150	50	on	on	ADP
ajfa-12606	150	51	the	the	DET
ajfa-12606	150	52	availability	availability	NOUN
ajfa-12606	150	53	of	of	ADP
ajfa-12606	150	54	the	the	DET
ajfa-12606	150	55	components	component	NOUN
ajfa-12606	150	56	of	of	ADP
ajfa-12606	150	57	the	the	DET
ajfa-12606	150	58	application	application	NOUN
ajfa-12606	150	59	of	of	ADP
ajfa-12606	150	60	the	the	DET
ajfa-12606	150	61	target	target	NOUN
ajfa-12606	150	62	costs	cost	NOUN
ajfa-12606	150	63	approach	approach	NOUN
ajfa-12606	150	64	,	,	PUNCT
ajfa-12606	150	65	as	as	ADV
ajfa-12606	150	66	well	well	ADV
ajfa-12606	150	67	as	as	ADP
ajfa-12606	150	68	on	on	ADP
ajfa-12606	150	69	the	the	DET
ajfa-12606	150	70	awareness	awareness	NOUN
ajfa-12606	150	71	of	of	ADP
ajfa-12606	150	72	the	the	DET
ajfa-12606	150	73	jordanian	jordanian	ADJ
ajfa-12606	150	74	shareholding	shareholding	NOUN
ajfa-12606	150	75	companies	company	NOUN
ajfa-12606	150	76	for	for	ADP
ajfa-12606	150	77	food	food	NOUN
ajfa-12606	150	78	industries	industry	NOUN
ajfa-12606	150	79	regarding	regard	VERB
ajfa-12606	150	80	their	their	PRON
ajfa-12606	150	81	costs	cost	NOUN
ajfa-12606	150	82	to	to	PART
ajfa-12606	150	83	improve	improve	VERB
ajfa-12606	150	84	profitability	profitability	NOUN
ajfa-12606	150	85	.	.	PUNCT
ajfa-12606	151	1	in	in	ADP
ajfa-12606	151	2	addition	addition	NOUN
ajfa-12606	151	3	,	,	PUNCT
ajfa-12606	151	4	the	the	DET
ajfa-12606	151	5	jordanian	jordanian	ADJ
ajfa-12606	151	6	shareholding	shareholding	NOUN
ajfa-12606	151	7	companies	company	NOUN
ajfa-12606	151	8	for	for	ADP
ajfa-12606	151	9	food	food	NOUN
ajfa-12606	151	10	industries	industry	NOUN
ajfa-12606	151	11	are	be	AUX
ajfa-12606	151	12	using	use	VERB
ajfa-12606	151	13	the	the	DET
ajfa-12606	151	14	value	value	NOUN
ajfa-12606	151	15	engineering	engineering	NOUN
ajfa-12606	151	16	approach	approach	NOUN
ajfa-12606	151	17	to	to	PART
ajfa-12606	151	18	achieve	achieve	VERB
ajfa-12606	151	19	a	a	DET
ajfa-12606	151	20	cost	cost	NOUN
ajfa-12606	151	21	reduction	reduction	NOUN
ajfa-12606	151	22	to	to	PART
ajfa-12606	151	23	reach	reach	VERB
ajfa-12606	151	24	the	the	DET
ajfa-12606	151	25	target	target	NOUN
ajfa-12606	151	26	cost	cost	NOUN
ajfa-12606	151	27	.	.	PUNCT
ajfa-12606	152	1	the	the	DET
ajfa-12606	152	2	results	result	NOUN
ajfa-12606	152	3	also	also	ADV
ajfa-12606	152	4	indicated	indicate	VERB
ajfa-12606	152	5	that	that	SCONJ
ajfa-12606	152	6	there	there	PRON
ajfa-12606	152	7	were	be	VERB
ajfa-12606	152	8	some	some	DET
ajfa-12606	152	9	difficulties	difficulty	NOUN
ajfa-12606	152	10	which	which	PRON
ajfa-12606	152	11	hider	hider	VERB
ajfa-12606	152	12	the	the	DET
ajfa-12606	152	13	application	application	NOUN
ajfa-12606	152	14	of	of	ADP
ajfa-12606	152	15	target	target	NOUN
ajfa-12606	152	16	costing	costing	NOUN
ajfa-12606	152	17	and	and	CCONJ
ajfa-12606	152	18	value	value	NOUN
ajfa-12606	152	19	engineering	engineering	NOUN
ajfa-12606	152	20	in	in	ADP
ajfa-12606	152	21	the	the	DET
ajfa-12606	152	22	jordanian	jordanian	ADJ
ajfa-12606	152	23	shareholding	shareholding	NOUN
ajfa-12606	152	24	companies	company	NOUN
ajfa-12606	152	25	for	for	ADP
ajfa-12606	152	26	food	food	NOUN
ajfa-12606	152	27	industries	industry	NOUN
ajfa-12606	152	28	.	.	PUNCT
ajfa-12606	153	1	the	the	DET
ajfa-12606	153	2	most	most	ADV
ajfa-12606	153	3	important	important	ADJ
ajfa-12606	153	4	difficulties	difficulty	NOUN
ajfa-12606	153	5	were	be	AUX
ajfa-12606	153	6	:	:	PUNCT
ajfa-12606	153	7	1the	1the	NUM
ajfa-12606	153	8	lack	lack	NOUN
ajfa-12606	153	9	of	of	ADP
ajfa-12606	153	10	sufficient	sufficient	ADJ
ajfa-12606	153	11	knowledge	knowledge	NOUN
ajfa-12606	153	12	to	to	PART
ajfa-12606	153	13	manage	manage	VERB
ajfa-12606	153	14	the	the	DET
ajfa-12606	153	15	company	company	NOUN
ajfa-12606	153	16	on	on	ADP
ajfa-12606	153	17	how	how	SCONJ
ajfa-12606	153	18	to	to	PART
ajfa-12606	153	19	implement	implement	VERB
ajfa-12606	153	20	the	the	DET
ajfa-12606	153	21	target	target	NOUN
ajfa-12606	153	22	cost	cost	NOUN
ajfa-12606	153	23	and	and	CCONJ
ajfa-12606	153	24	value	value	NOUN
ajfa-12606	153	25	engineering	engineering	NOUN
ajfa-12606	153	26	.	.	PUNCT
ajfa-12606	154	1	2the	2the	DET
ajfa-12606	154	2	lack	lack	NOUN
ajfa-12606	154	3	of	of	ADP
ajfa-12606	154	4	research	research	NOUN
ajfa-12606	154	5	and	and	CCONJ
ajfa-12606	154	6	publication	publication	NOUN
ajfa-12606	154	7	related	relate	VERB
ajfa-12606	154	8	to	to	ADP
ajfa-12606	154	9	the	the	DET
ajfa-12606	154	10	benefits	benefit	NOUN
ajfa-12606	154	11	target	target	NOUN
ajfa-12606	154	12	cost	cost	NOUN
ajfa-12606	154	13	and	and	CCONJ
ajfa-12606	154	14	value	value	NOUN
ajfa-12606	154	15	engineering	engineering	NOUN
ajfa-12606	154	16	.	.	PUNCT
ajfa-12606	155	1	3application	3application	NUM
ajfa-12606	155	2	costs	cost	VERB
ajfa-12606	155	3	greater	great	ADJ
ajfa-12606	155	4	than	than	ADP
ajfa-12606	155	5	the	the	DET
ajfa-12606	155	6	expected	expect	VERB
ajfa-12606	155	7	benefits	benefit	NOUN
ajfa-12606	155	8	.	.	PUNCT
ajfa-12606	156	1	the	the	DET
ajfa-12606	156	2	results	result	NOUN
ajfa-12606	156	3	of	of	ADP
ajfa-12606	156	4	the	the	DET
ajfa-12606	156	5	survey	survey	NOUN
ajfa-12606	156	6	confirm	confirm	VERB
ajfa-12606	156	7	the	the	DET
ajfa-12606	156	8	results	result	NOUN
ajfa-12606	156	9	of	of	ADP
ajfa-12606	156	10	previous	previous	ADJ
ajfa-12606	156	11	studies	study	NOUN
ajfa-12606	156	12	such	such	ADJ
ajfa-12606	156	13	as	as	ADP
ajfa-12606	156	14	that	that	PRON
ajfa-12606	156	15	conducted	conduct	VERB
ajfa-12606	156	16	by	by	ADP
ajfa-12606	156	17	alkababji	alkababji	PROPN
ajfa-12606	156	18	(	(	PUNCT
ajfa-12606	156	19	2014).the	2014).the	DET
ajfa-12606	156	20	researcher	researcher	NOUN
ajfa-12606	156	21	believes	believe	VERB
ajfa-12606	156	22	that	that	SCONJ
ajfa-12606	156	23	jordanian	jordanian	ADJ
ajfa-12606	156	24	shareholding	shareholde	VERB
ajfa-12606	156	25	industrial	industrial	ADJ
ajfa-12606	156	26	companies	company	NOUN
ajfa-12606	156	27	which	which	PRON
ajfa-12606	156	28	do	do	AUX
ajfa-12606	156	29	not	not	PART
ajfa-12606	156	30	apply	apply	VERB
ajfa-12606	156	31	target	target	NOUN
ajfa-12606	156	32	costing	costing	NOUN
ajfa-12606	156	33	and	and	CCONJ
ajfa-12606	156	34	value	value	NOUN
ajfa-12606	156	35	engineering	engineering	NOUN
ajfa-12606	156	36	will	will	AUX
ajfa-12606	156	37	not	not	PART
ajfa-12606	156	38	be	be	AUX
ajfa-12606	156	39	able	able	ADJ
ajfa-12606	156	40	to	to	PART
ajfa-12606	156	41	fulfill	fulfill	VERB
ajfa-12606	156	42	the	the	DET
ajfa-12606	156	43	desires	desire	NOUN
ajfa-12606	156	44	and	and	CCONJ
ajfa-12606	156	45	expectations	expectation	NOUN
ajfa-12606	156	46	that	that	PRON
ajfa-12606	156	47	are	be	AUX
ajfa-12606	156	48	placed	place	VERB
ajfa-12606	156	49	upon	upon	SCONJ
ajfa-12606	156	50	them	they	PRON
ajfa-12606	156	51	by	by	ADP
ajfa-12606	156	52	customers	customer	NOUN
ajfa-12606	156	53	references	reference	NOUN
ajfa-12606	156	54	ansari	ansari	PROPN
ajfa-12606	156	55	,	,	PUNCT
ajfa-12606	156	56	s.	s.	PROPN
ajfa-12606	156	57	l.	l.	PROPN
ajfa-12606	156	58	,	,	PUNCT
ajfa-12606	156	59	&	&	CCONJ
ajfa-12606	156	60	bell	bell	PROPN
ajfa-12606	156	61	.	.	PUNCT
ajfa-12606	156	62	,	,	PUNCT
ajfa-12606	156	63	j.	j.	PROPN
ajfa-12606	156	64	(	(	PUNCT
ajfa-12606	156	65	1997	1997	NUM
ajfa-12606	156	66	)	)	PUNCT
ajfa-12606	156	67	.	.	PUNCT
ajfa-12606	157	1	target	target	NOUN
ajfa-12606	157	2	costing	costing	NOUN
ajfa-12606	157	3	:	:	PUNCT
ajfa-12606	157	4	the	the	DET
ajfa-12606	157	5	next	next	ADJ
ajfa-12606	157	6	frontier	frontier	NOUN
ajfa-12606	157	7	in	in	ADP
ajfa-12606	157	8	strategic	strategic	ADJ
ajfa-12606	157	9	cost	cost	NOUN
ajfa-12606	157	10	management	management	NOUN
ajfa-12606	157	11	.	.	PUNCT
ajfa-12606	158	1	new	new	PROPN
ajfa-12606	158	2	york	york	PROPN
ajfa-12606	158	3	:	:	PUNCT
ajfa-12606	158	4	megraw	megraw	PROPN
ajfa-12606	158	5	-	-	PUNCT
ajfa-12606	158	6	hill	hill	PROPN
ajfa-12606	158	7	.	.	PUNCT
ajfa-12606	159	1	bahar	bahar	PROPN
ajfa-12606	159	2	,	,	PUNCT
ajfa-12606	159	3	m.	m.	NOUN
ajfa-12606	159	4	(	(	PUNCT
ajfa-12606	159	5	2012	2012	NUM
ajfa-12606	159	6	)	)	PUNCT
ajfa-12606	159	7	.	.	PUNCT
ajfa-12606	160	1	conceptual	conceptual	ADJ
ajfa-12606	160	2	framework	framework	NOUN
ajfa-12606	160	3	for	for	ADP
ajfa-12606	160	4	launching	launch	VERB
ajfa-12606	160	5	and	and	CCONJ
ajfa-12606	160	6	implementing	implement	VERB
ajfa-12606	160	7	target	target	NOUN
ajfa-12606	160	8	costing	costing	NOUN
ajfa-12606	160	9	in	in	ADP
ajfa-12606	160	10	automotive	automotive	ADJ
ajfa-12606	160	11	industry	industry	NOUN
ajfa-12606	160	12	.	.	PUNCT
ajfa-12606	161	1	international	international	ADJ
ajfa-12606	161	2	journal	journal	PROPN
ajfa-12606	161	3	of	of	ADP
ajfa-12606	161	4	research	research	NOUN
ajfa-12606	161	5	in	in	ADP
ajfa-12606	161	6	it	it	PRON
ajfa-12606	161	7	&	&	CCONJ
ajfa-12606	161	8	management	management	NOUN
ajfa-12606	161	9	,	,	PUNCT
ajfa-12606	161	10	2(6	2(6	NUM
ajfa-12606	161	11	)	)	PUNCT
ajfa-12606	161	12	,	,	PUNCT
ajfa-12606	161	13	21	21	NUM
ajfa-12606	161	14	-	-	SYM
ajfa-12606	161	15	33	33	NUM
ajfa-12606	161	16	.	.	PUNCT
ajfa-12606	162	1	bhimani	bhimani	PROPN
ajfa-12606	162	2	,	,	PUNCT
ajfa-12606	162	3	a.	a.	PROPN
ajfa-12606	162	4	,	,	PUNCT
ajfa-12606	162	5	horngren	horngren	PROPN
ajfa-12606	162	6	,	,	PUNCT
ajfa-12606	162	7	c.	c.	PROPN
ajfa-12606	162	8	t.	t.	PROPN
ajfa-12606	162	9	,	,	PUNCT
ajfa-12606	162	10	sundem	sundem	PROPN
ajfa-12606	162	11	,	,	PUNCT
ajfa-12606	162	12	g.	g.	PROPN
ajfa-12606	162	13	l.	l.	PROPN
ajfa-12606	162	14	,	,	PUNCT
ajfa-12606	162	15	stratton	stratton	PROPN
ajfa-12606	162	16	,	,	PUNCT
ajfa-12606	162	17	w.	w.	PROPN
ajfa-12606	162	18	o.	o.	PROPN
ajfa-12606	162	19	,	,	PUNCT
ajfa-12606	162	20	schatzberg	schatzberg	PROPN
ajfa-12606	162	21	,	,	PUNCT
ajfa-12606	162	22	j.	j.	PROPN
ajfa-12606	162	23	,	,	PUNCT
ajfa-12606	162	24	&	&	CCONJ
ajfa-12606	162	25	burgstahler	burgstahler	NOUN
ajfa-12606	162	26	,	,	PUNCT
ajfa-12606	162	27	d.	d.	PROPN
ajfa-12606	162	28	(	(	PUNCT
ajfa-12606	162	29	2012	2012	NUM
ajfa-12606	162	30	)	)	PUNCT
ajfa-12606	162	31	.	.	PUNCT
ajfa-12606	163	1	introduction	introduction	NOUN
ajfa-12606	163	2	to	to	ADP
ajfa-12606	163	3	management	management	NOUN
ajfa-12606	163	4	accounting	accounting	NOUN
ajfa-12606	163	5	.	.	PUNCT
ajfa-12606	164	1	pearson	pearson	PROPN
ajfa-12606	164	2	asian	asian	PROPN
ajfa-12606	164	3	journal	journal	PROPN
ajfa-12606	164	4	of	of	ADP
ajfa-12606	164	5	finance	finance	PROPN
ajfa-12606	164	6	&	&	CCONJ
ajfa-12606	164	7	accounting	accounting	PROPN
ajfa-12606	164	8	issn	issn	PROPN
ajfa-12606	164	9	1946	1946	NUM
ajfa-12606	164	10	-	-	PUNCT
ajfa-12606	164	11	052x	052x	NOUN
ajfa-12606	164	12	2018	2018	NUM
ajfa-12606	164	13	,	,	PUNCT
ajfa-12606	164	14	vol	vol	NOUN
ajfa-12606	164	15	.	.	PROPN
ajfa-12606	164	16	10	10	NUM
ajfa-12606	164	17	,	,	PUNCT
ajfa-12606	164	18	no	no	INTJ
ajfa-12606	164	19	.	.	NOUN
ajfa-12606	164	20	1	1	NUM
ajfa-12606	165	1	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-12606	165	2	405	405	NUM
ajfa-12606	165	3	blocher	bloch	ADJ
ajfa-12606	165	4	,	,	PUNCT
ajfa-12606	165	5	e.	e.	PROPN
ajfa-12606	165	6	,	,	PUNCT
ajfa-12606	165	7	stout	stout	PROPN
ajfa-12606	165	8	,	,	PUNCT
ajfa-12606	165	9	d.	d.	PROPN
ajfa-12606	165	10	,	,	PUNCT
ajfa-12606	165	11	juras	juras	PROPN
ajfa-12606	165	12	,	,	PUNCT
ajfa-12606	165	13	p.	p.	PROPN
ajfa-12606	165	14	,	,	PUNCT
ajfa-12606	165	15	&	&	CCONJ
ajfa-12606	165	16	cokins	cokin	NOUN
ajfa-12606	165	17	,	,	PUNCT
ajfa-12606	165	18	g.	g.	PROPN
ajfa-12606	165	19	(	(	PUNCT
ajfa-12606	165	20	2016	2016	NUM
ajfa-12606	165	21	)	)	PUNCT
ajfa-12606	165	22	.	.	PUNCT
ajfa-12606	166	1	cost	cost	NOUN
ajfa-12606	166	2	management	management	NOUN
ajfa-12606	166	3	-	-	PUNCT
ajfa-12606	166	4	a	a	DET
ajfa-12606	166	5	strategic	strategic	ADJ
ajfa-12606	166	6	emphasis	emphasis	NOUN
ajfa-12606	166	7	,	,	PUNCT
ajfa-12606	166	8	megraw	megraw	NOUN
ajfa-12606	166	9	-	-	PUNCT
ajfa-12606	166	10	hill	hill	NOUN
ajfa-12606	166	11	irwin	irwin	PROPN
ajfa-12606	166	12	bock	bock	PROPN
ajfa-12606	166	13	,	,	PUNCT
ajfa-12606	166	14	s.	s.	PROPN
ajfa-12606	166	15	&	&	CCONJ
ajfa-12606	166	16	pütz	pütz	PROPN
ajfa-12606	166	17	,	,	PUNCT
ajfa-12606	166	18	m.	m.	NOUN
ajfa-12606	166	19	(	(	PUNCT
ajfa-12606	166	20	2017	2017	NUM
ajfa-12606	166	21	)	)	PUNCT
ajfa-12606	166	22	.	.	PUNCT
ajfa-12606	167	1	implementing	implement	VERB
ajfa-12606	167	2	value	value	NOUN
ajfa-12606	167	3	engineering	engineering	NOUN
ajfa-12606	167	4	based	base	VERB
ajfa-12606	167	5	on	on	ADP
ajfa-12606	167	6	a	a	DET
ajfa-12606	167	7	multidimensional	multidimensional	ADJ
ajfa-12606	167	8	quality	quality	NOUN
ajfa-12606	167	9	-	-	PUNCT
ajfa-12606	167	10	oriented	orient	VERB
ajfa-12606	167	11	control	control	NOUN
ajfa-12606	167	12	calculus	calculus	NOUN
ajfa-12606	167	13	within	within	ADP
ajfa-12606	167	14	a	a	DET
ajfa-12606	167	15	target	target	NOUN
ajfa-12606	167	16	costing	costing	NOUN
ajfa-12606	167	17	and	and	CCONJ
ajfa-12606	167	18	target	target	NOUN
ajfa-12606	167	19	pricing	pricing	NOUN
ajfa-12606	167	20	approach	approach	NOUN
ajfa-12606	167	21	.	.	PUNCT
ajfa-12606	168	1	international	international	ADJ
ajfa-12606	168	2	journal	journal	PROPN
ajfa-12606	168	3	of	of	ADP
ajfa-12606	168	4	production	production	NOUN
ajfa-12606	168	5	economics	economic	NOUN
ajfa-12606	168	6	,	,	PUNCT
ajfa-12606	168	7	183	183	NUM
ajfa-12606	168	8	,	,	PUNCT
ajfa-12606	168	9	146	146	NUM
ajfa-12606	168	10	-	-	SYM
ajfa-12606	168	11	158	158	NUM
ajfa-12606	168	12	.	.	PUNCT
ajfa-12606	169	1	https://doi.org/10.1016/j.ijpe.2016.09.007	https://doi.org/10.1016/j.ijpe.2016.09.007	PROPN
ajfa-12606	169	2	castellano	castellano	NOUN
ajfa-12606	169	3	,	,	PUNCT
ajfa-12606	169	4	f.	f.	PROPN
ajfa-12606	169	5	,	,	PUNCT
ajfa-12606	169	6	&	&	CCONJ
ajfa-12606	169	7	young	young	PROPN
ajfa-12606	169	8	,	,	PUNCT
ajfa-12606	169	9	s.	s.	PROPN
ajfa-12606	169	10	(	(	PUNCT
ajfa-12606	169	11	2003	2003	NUM
ajfa-12606	169	12	)	)	PUNCT
ajfa-12606	169	13	.	.	PUNCT
ajfa-12606	170	1	speed	speed	NOUN
ajfa-12606	170	2	splashier	splashier	ADV
ajfa-12606	170	3	:	:	PUNCT
ajfa-12606	170	4	an	an	DET
ajfa-12606	170	5	interactive	interactive	ADJ
ajfa-12606	170	6	,	,	PUNCT
ajfa-12606	170	7	team	team	NOUN
ajfa-12606	170	8	-	-	PUNCT
ajfa-12606	170	9	based	base	VERB
ajfa-12606	170	10	target	target	NOUN
ajfa-12606	170	11	costing	cost	VERB
ajfa-12606	170	12	exercise	exercise	NOUN
ajfa-12606	170	13	.	.	PUNCT
ajfa-12606	171	1	journal	journal	NOUN
ajfa-12606	171	2	of	of	ADP
ajfa-12606	171	3	accounting	accounting	NOUN
ajfa-12606	171	4	education	education	NOUN
ajfa-12606	171	5	,	,	PUNCT
ajfa-12606	171	6	84(2	84(2	NUM
ajfa-12606	171	7	)	)	PUNCT
ajfa-12606	171	8	,	,	PUNCT
ajfa-12606	171	9	293	293	NUM
ajfa-12606	171	10	-	-	SYM
ajfa-12606	171	11	305	305	NUM
ajfa-12606	171	12	.	.	PUNCT
ajfa-12606	172	1	cooper	cooper	PROPN
ajfa-12606	172	2	,	,	PUNCT
ajfa-12606	172	3	r.	r.	PROPN
ajfa-12606	172	4	&	&	CCONJ
ajfa-12606	172	5	slagmulder	slagmulder	PROPN
ajfa-12606	172	6	,	,	PUNCT
ajfa-12606	172	7	r.	r.	PROPN
ajfa-12606	172	8	(	(	PUNCT
ajfa-12606	172	9	1999	1999	NUM
ajfa-12606	172	10	)	)	PUNCT
ajfa-12606	172	11	.	.	PUNCT
ajfa-12606	173	1	develop	develop	VERB
ajfa-12606	173	2	profitable	profitable	ADJ
ajfa-12606	173	3	new	new	ADJ
ajfa-12606	173	4	products	product	NOUN
ajfa-12606	173	5	with	with	ADP
ajfa-12606	173	6	target	target	NOUN
ajfa-12606	173	7	costing	costing	NOUN
ajfa-12606	173	8	.	.	PUNCT
ajfa-12606	174	1	mit	mit	PROPN
ajfa-12606	174	2	sloan	sloan	PROPN
ajfa-12606	174	3	management	management	PROPN
ajfa-12606	174	4	review	review	PROPN
ajfa-12606	174	5	.	.	PUNCT
ajfa-12606	175	1	davies	davy	NOUN
ajfa-12606	175	2	,	,	PUNCT
ajfa-12606	175	3	t.	t.	PROPN
ajfa-12606	175	4	,	,	PUNCT
ajfa-12606	175	5	&	&	CCONJ
ajfa-12606	175	6	boczko	boczko	PROPN
ajfa-12606	175	7	,	,	PUNCT
ajfa-12606	175	8	t.	t.	PROPN
ajfa-12606	175	9	(	(	PUNCT
ajfa-12606	175	10	2005	2005	NUM
ajfa-12606	175	11	)	)	PUNCT
ajfa-12606	175	12	.	.	PUNCT
ajfa-12606	176	1	business	business	NOUN
ajfa-12606	176	2	accounting	accounting	NOUN
ajfa-12606	176	3	and	and	CCONJ
ajfa-12606	176	4	finance	finance	NOUN
ajfa-12606	176	5	,	,	PUNCT
ajfa-12606	176	6	mcgraw	mcgraw	PROPN
ajfa-12606	176	7	hill	hill	PROPN
ajfa-12606	176	8	higher	high	ADJ
ajfa-12606	176	9	education	education	NOUN
ajfa-12606	176	10	.	.	PUNCT
ajfa-12606	177	1	ellram	ellram	PROPN
ajfa-12606	177	2	,	,	PUNCT
ajfa-12606	177	3	l.	l.	PROPN
ajfa-12606	177	4	m.	m.	PROPN
ajfa-12606	177	5	(	(	PUNCT
ajfa-12606	177	6	2001	2001	NUM
ajfa-12606	177	7	)	)	PUNCT
ajfa-12606	177	8	.	.	PUNCT
ajfa-12606	178	1	the	the	DET
ajfa-12606	178	2	role	role	NOUN
ajfa-12606	178	3	of	of	ADP
ajfa-12606	178	4	supply	supply	NOUN
ajfa-12606	178	5	management	management	NOUN
ajfa-12606	178	6	in	in	ADP
ajfa-12606	178	7	target	target	NOUN
ajfa-12606	178	8	costing	costing	NOUN
ajfa-12606	178	9	.	.	PUNCT
ajfa-12606	179	1	arizona	arizona	PROPN
ajfa-12606	179	2	state	state	PROPN
ajfa-12606	179	3	university	university	PROPN
ajfa-12606	179	4	,	,	PUNCT
ajfa-12606	179	5	arizona	arizona	PROPN
ajfa-12606	179	6	.	.	PUNCT
ajfa-12606	180	1	evereat.p	evereat.p	PROPN
ajfa-12606	180	2	,	,	PUNCT
ajfa-12606	180	3	loosveld.s,.t	loosveld.s,.t	PROPN
ajfa-12606	180	4	,	,	PUNCT
ajfa-12606	180	5	a.	a.	NOUN
ajfa-12606	180	6	,	,	PUNCT
ajfa-12606	180	7	schollier.m	schollier.m	PROPN
ajfa-12606	180	8	,	,	PUNCT
ajfa-12606	180	9	&	&	CCONJ
ajfa-12606	180	10	sarens.g	sarens.g	PROPN
ajfa-12606	180	11	.	.	PUNCT
ajfa-12606	181	1	(	(	PUNCT
ajfa-12606	181	2	2006	2006	NUM
ajfa-12606	181	3	)	)	PUNCT
ajfa-12606	181	4	.	.	PUNCT
ajfa-12606	182	1	characteristics	characteristic	NOUN
ajfa-12606	182	2	of	of	ADP
ajfa-12606	182	3	target	target	NOUN
ajfa-12606	182	4	costing	costing	NOUN
ajfa-12606	182	5	:	:	PUNCT
ajfa-12606	182	6	theoretical	theoretical	ADJ
ajfa-12606	182	7	and	and	CCONJ
ajfa-12606	182	8	field	field	NOUN
ajfa-12606	182	9	study	study	NOUN
ajfa-12606	182	10	perspective	perspective	NOUN
ajfa-12606	182	11	.	.	PUNCT
ajfa-12606	183	1	qualitative	qualitative	ADJ
ajfa-12606	183	2	research	research	NOUN
ajfa-12606	183	3	in	in	ADP
ajfa-12606	183	4	accounting	accounting	NOUN
ajfa-12606	183	5	and	and	CCONJ
ajfa-12606	183	6	management	management	NOUN
ajfa-12606	183	7	,	,	PUNCT
ajfa-12606	183	8	3(3	3(3	NUM
ajfa-12606	183	9	)	)	PUNCT
ajfa-12606	183	10	,	,	PUNCT
ajfa-12606	183	11	236	236	NUM
ajfa-12606	183	12	-	-	SYM
ajfa-12606	183	13	263	263	NUM
ajfa-12606	183	14	.	.	PUNCT
ajfa-12606	184	1	https://doi.org/10.1108/11766090610705425	https://doi.org/10.1108/11766090610705425	NOUN
ajfa-12606	184	2	garrison	garrison	NOUN
ajfa-12606	184	3	,	,	PUNCT
ajfa-12606	184	4	r.	r.	PROPN
ajfa-12606	184	5	,	,	PUNCT
ajfa-12606	184	6	noreen	noreen	PROPN
ajfa-12606	184	7	,	,	PUNCT
ajfa-12606	184	8	e.	e.	PROPN
ajfa-12606	184	9	,	,	PUNCT
ajfa-12606	184	10	&	&	CCONJ
ajfa-12606	184	11	brewer	brewer	PROPN
ajfa-12606	184	12	,	,	PUNCT
ajfa-12606	184	13	p.	p.	NOUN
ajfa-12606	184	14	(	(	PUNCT
ajfa-12606	184	15	2011	2011	NUM
ajfa-12606	184	16	)	)	PUNCT
ajfa-12606	184	17	.	.	PUNCT
ajfa-12606	185	1	managerial	managerial	ADJ
ajfa-12606	185	2	accounting	accounting	NOUN
ajfa-12606	185	3	,	,	PUNCT
ajfa-12606	185	4	megraw	megraw	NOUN
ajfa-12606	185	5	-	-	PUNCT
ajfa-12606	185	6	hill	hill	NOUN
ajfa-12606	185	7	irwin	irwin	PROPN
ajfa-12606	185	8	.	.	PUNCT
ajfa-12606	186	1	hematfar	hematfar	PROPN
ajfa-12606	186	2	,	,	PUNCT
ajfa-12606	186	3	m.	m.	NOUN
ajfa-12606	186	4	,	,	PUNCT
ajfa-12606	186	5	sanati	sanati	NOUN
ajfa-12606	186	6	-	-	PUNCT
ajfa-12606	186	7	arasteh	arasteh	NOUN
ajfa-12606	186	8	,	,	PUNCT
ajfa-12606	186	9	a.	a.	NOUN
ajfa-12606	186	10	,	,	PUNCT
ajfa-12606	186	11	&	&	CCONJ
ajfa-12606	186	12	nooryan	nooryan	PROPN
ajfa-12606	186	13	,	,	PUNCT
ajfa-12606	186	14	s.	s.	PROPN
ajfa-12606	186	15	(	(	PUNCT
ajfa-12606	186	16	2009	2009	NUM
ajfa-12606	186	17	)	)	PUNCT
ajfa-12606	186	18	.	.	PUNCT
ajfa-12606	187	1	the	the	DET
ajfa-12606	187	2	steps	step	NOUN
ajfa-12606	187	3	of	of	ADP
ajfa-12606	187	4	implementing	implement	VERB
ajfa-12606	187	5	target	target	NOUN
ajfa-12606	187	6	costing	costing	NOUN
ajfa-12606	187	7	,	,	PUNCT
ajfa-12606	187	8	ssrn	ssrn	NOUN
ajfa-12606	187	9	.	.	PUNCT
ajfa-12606	188	1	available	available	ADJ
ajfa-12606	188	2	:	:	PUNCT
ajfa-12606	188	3	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1455184	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1455184	SCONJ
ajfa-12606	188	4	hilton	hilton	NOUN
ajfa-12606	188	5	,	,	PUNCT
ajfa-12606	188	6	r.	r.	PROPN
ajfa-12606	188	7	w.	w.	PROPN
ajfa-12606	188	8	(	(	PUNCT
ajfa-12606	188	9	2005	2005	NUM
ajfa-12606	188	10	)	)	PUNCT
ajfa-12606	188	11	.	.	PUNCT
ajfa-12606	189	1	managerial	managerial	ADJ
ajfa-12606	189	2	accounting	accounting	NOUN
ajfa-12606	189	3	:	:	PUNCT
ajfa-12606	189	4	creating	create	VERB
ajfa-12606	189	5	value	value	NOUN
ajfa-12606	189	6	in	in	ADP
ajfa-12606	189	7	a	a	DET
ajfa-12606	189	8	dynamic	dynamic	ADJ
ajfa-12606	189	9	business	business	NOUN
ajfa-12606	189	10	environment	environment	NOUN
ajfa-12606	189	11	.	.	PUNCT
ajfa-12606	190	1	new	new	PROPN
ajfa-12606	190	2	york	york	PROPN
ajfa-12606	190	3	:	:	PUNCT
ajfa-12606	190	4	megraw	megraw	PROPN
ajfa-12606	190	5	hill	hill	PROPN
ajfa-12606	190	6	.	.	PUNCT
ajfa-12606	191	1	ibusuki	ibusuki	PROPN
ajfa-12606	191	2	,	,	PUNCT
ajfa-12606	191	3	u.	u.	PROPN
ajfa-12606	191	4	,	,	PUNCT
ajfa-12606	191	5	&	&	CCONJ
ajfa-12606	191	6	kaminski	kaminski	PROPN
ajfa-12606	191	7	,	,	PUNCT
ajfa-12606	191	8	p.	p.	PROPN
ajfa-12606	191	9	c.	c.	PROPN
ajfa-12606	191	10	(	(	PUNCT
ajfa-12606	191	11	2007	2007	NUM
ajfa-12606	191	12	)	)	PUNCT
ajfa-12606	191	13	.	.	PUNCT
ajfa-12606	192	1	product	product	NOUN
ajfa-12606	192	2	development	development	NOUN
ajfa-12606	192	3	process	process	NOUN
ajfa-12606	192	4	with	with	ADP
ajfa-12606	192	5	focus	focus	NOUN
ajfa-12606	192	6	on	on	ADP
ajfa-12606	192	7	value	value	NOUN
ajfa-12606	192	8	engineering	engineering	NOUN
ajfa-12606	192	9	and	and	CCONJ
ajfa-12606	192	10	target	target	NOUN
ajfa-12606	192	11	-	-	PUNCT
ajfa-12606	192	12	costing	costing	NOUN
ajfa-12606	192	13	:	:	PUNCT
ajfa-12606	192	14	a	a	DET
ajfa-12606	192	15	case	case	NOUN
ajfa-12606	192	16	study	study	NOUN
ajfa-12606	192	17	in	in	ADP
ajfa-12606	192	18	an	an	DET
ajfa-12606	192	19	automotive	automotive	ADJ
ajfa-12606	192	20	company	company	NOUN
ajfa-12606	192	21	.	.	PUNCT
ajfa-12606	193	1	international	international	ADJ
ajfa-12606	193	2	journal	journal	PROPN
ajfa-12606	193	3	of	of	ADP
ajfa-12606	193	4	production	production	NOUN
ajfa-12606	193	5	economics	economic	NOUN
ajfa-12606	193	6	,	,	PUNCT
ajfa-12606	193	7	105(2	105(2	NUM
ajfa-12606	193	8	)	)	PUNCT
ajfa-12606	193	9	,	,	PUNCT
ajfa-12606	193	10	459	459	NUM
ajfa-12606	193	11	-	-	SYM
ajfa-12606	193	12	474	474	NUM
ajfa-12606	193	13	.	.	PUNCT
ajfa-12606	194	1	https://doi.org/10.1016/j.ijpe.2005.08.009	https://doi.org/10.1016/j.ijpe.2005.08.009	VERB
ajfa-12606	194	2	knight	knight	NOUN
ajfa-12606	194	3	,	,	PUNCT
ajfa-12606	194	4	k.	k.	PROPN
ajfa-12606	194	5	,	,	PUNCT
ajfa-12606	194	6	&	&	CCONJ
ajfa-12606	194	7	collier	collier	PROPN
ajfa-12606	194	8	,	,	PUNCT
ajfa-12606	194	9	p.	p.	NOUN
ajfa-12606	194	10	m.	m.	NOUN
ajfa-12606	194	11	(	(	PUNCT
ajfa-12606	194	12	2009	2009	NUM
ajfa-12606	194	13	)	)	PUNCT
ajfa-12606	194	14	.	.	PUNCT
ajfa-12606	195	1	target	target	NOUN
ajfa-12606	195	2	costing	cost	VERB
ajfa-12606	195	3	in	in	ADP
ajfa-12606	195	4	the	the	DET
ajfa-12606	195	5	automotive	automotive	ADJ
ajfa-12606	195	6	industry	industry	NOUN
ajfa-12606	195	7	:	:	PUNCT
ajfa-12606	195	8	a	a	DET
ajfa-12606	195	9	case	case	NOUN
ajfa-12606	195	10	study	study	NOUN
ajfa-12606	195	11	of	of	ADP
ajfa-12606	195	12	dynamic	dynamic	ADJ
ajfa-12606	195	13	capabilities	capability	NOUN
ajfa-12606	195	14	,	,	PUNCT
ajfa-12606	195	15	ssrn	ssrn	NOUN
ajfa-12606	195	16	.	.	PUNCT
ajfa-12606	196	1	lgagne	lgagne	PROPN
ajfa-12606	196	2	,	,	PUNCT
ajfa-12606	196	3	m.	m.	NOUN
ajfa-12606	196	4	,	,	PUNCT
ajfa-12606	196	5	&	&	CCONJ
ajfa-12606	196	6	discenza	discenza	PROPN
ajfa-12606	196	7	,	,	PUNCT
ajfa-12606	196	8	r.	r.	PROPN
ajfa-12606	196	9	(	(	PUNCT
ajfa-12606	196	10	1993	1993	NUM
ajfa-12606	196	11	)	)	PUNCT
ajfa-12606	196	12	.	.	PUNCT
ajfa-12606	197	1	new	new	ADJ
ajfa-12606	197	2	product	product	NOUN
ajfa-12606	197	3	costing	costing	NOUN
ajfa-12606	197	4	,	,	PUNCT
ajfa-12606	197	5	japanese	japanese	ADJ
ajfa-12606	197	6	style	style	NOUN
ajfa-12606	197	7	.	.	PUNCT
ajfa-12606	198	1	the	the	DET
ajfa-12606	198	2	cpa	cpa	PROPN
ajfa-12606	198	3	journal	journal	PROPN
ajfa-12606	198	4	online	online	ADV
ajfa-12606	198	5	:	:	PUNCT
ajfa-12606	199	1	pp	pp	ADJ
ajfa-12606	199	2	.	.	PUNCT
ajfa-12606	200	1	68	68	NUM
ajfa-12606	200	2	-	-	SYM
ajfa-12606	200	3	71	71	NUM
ajfa-12606	200	4	.	.	PUNCT
ajfa-12606	201	1	majdi	majdi	NOUN
ajfa-12606	201	2	,	,	PUNCT
ajfa-12606	201	3	a.	a.	NOUN
ajfa-12606	201	4	(	(	PUNCT
ajfa-12606	201	5	2014	2014	NUM
ajfa-12606	201	6	)	)	PUNCT
ajfa-12606	201	7	.	.	PUNCT
ajfa-12606	202	1	the	the	DET
ajfa-12606	202	2	extent	extent	NOUN
ajfa-12606	202	3	of	of	ADP
ajfa-12606	202	4	implementing	implement	VERB
ajfa-12606	202	5	target	target	NOUN
ajfa-12606	202	6	costing	costing	NOUN
ajfa-12606	202	7	and	and	CCONJ
ajfa-12606	202	8	value	value	NOUN
ajfa-12606	202	9	engineering	engineering	NOUN
ajfa-12606	202	10	entrance	entrance	NOUN
ajfa-12606	202	11	to	to	ADP
ajfa-12606	202	12	reducing	reduce	VERB
ajfa-12606	202	13	costs	cost	NOUN
ajfa-12606	202	14	of	of	ADP
ajfa-12606	202	15	palestinian	palestinian	ADJ
ajfa-12606	202	16	shareholding	shareholding	NOUN
ajfa-12606	202	17	industrial	industrial	ADJ
ajfa-12606	202	18	companies	company	NOUN
ajfa-12606	202	19	.	.	PUNCT
ajfa-12606	203	1	dirasat	dirasat	PROPN
ajfa-12606	203	2	:	:	PUNCT
ajfa-12606	203	3	administrative	administrative	ADJ
ajfa-12606	203	4	sciences	sciences	PROPN
ajfa-12606	203	5	,	,	PUNCT
ajfa-12606	203	6	41(2	41(2	NUM
ajfa-12606	203	7	)	)	PUNCT
ajfa-12606	203	8	,	,	PUNCT
ajfa-12606	203	9	170	170	NUM
ajfa-12606	203	10	-	-	SYM
ajfa-12606	203	11	190	190	NUM
ajfa-12606	203	12	.	.	PUNCT
ajfa-12606	204	1	mansour	mansour	PROPN
ajfa-12606	204	2	,	,	PUNCT
ajfa-12606	204	3	m.	m.	NOUN
ajfa-12606	204	4	what	what	PRON
ajfa-12606	204	5	target	target	NOUN
ajfa-12606	204	6	cost	cost	NOUN
ajfa-12606	204	7	is	be	AUX
ajfa-12606	204	8	?	?	PUNCT
ajfa-12606	205	1	available	available	ADJ
ajfa-12606	205	2	:	:	PUNCT
ajfa-12606	205	3	http://www.jps-dir.com/forum/uploads/13379/what_target_cost.pdf	http://www.jps-dir.com/forum/uploads/13379/what_target_cost.pdf	NUM
ajfa-12606	205	4	asian	asian	ADJ
ajfa-12606	205	5	journal	journal	NOUN
ajfa-12606	205	6	of	of	ADP
ajfa-12606	205	7	finance	finance	PROPN
ajfa-12606	205	8	&	&	CCONJ
ajfa-12606	205	9	accounting	accounting	PROPN
ajfa-12606	205	10	issn	issn	PROPN
ajfa-12606	205	11	1946	1946	NUM
ajfa-12606	205	12	-	-	PUNCT
ajfa-12606	205	13	052x	052x	NOUN
ajfa-12606	205	14	2018	2018	NUM
ajfa-12606	205	15	,	,	PUNCT
ajfa-12606	205	16	vol	vol	NOUN
ajfa-12606	205	17	.	.	PROPN
ajfa-12606	205	18	10	10	NUM
ajfa-12606	205	19	,	,	PUNCT
ajfa-12606	205	20	no	no	INTJ
ajfa-12606	205	21	.	.	NOUN
ajfa-12606	205	22	1	1	NUM
ajfa-12606	205	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12606	205	24	406	406	NUM
ajfa-12606	205	25	pascoal	pascoal	NOUN
ajfa-12606	205	26	,	,	PUNCT
ajfa-12606	205	27	t.	t.	PROPN
ajfa-12606	205	28	,	,	PUNCT
ajfa-12606	205	29	filomena	filomena	PROPN
ajfa-12606	205	30	,	,	PUNCT
ajfa-12606	205	31	netob	netob	PROPN
ajfa-12606	205	32	,	,	PUNCT
ajfa-12606	205	33	f.	f.	PROPN
ajfa-12606	205	34	j.	j.	PROPN
ajfa-12606	205	35	k.	k.	PROPN
ajfa-12606	205	36	,	,	PUNCT
ajfa-12606	205	37	&	&	CCONJ
ajfa-12606	205	38	duffey	duffey	PROPN
ajfa-12606	205	39	,	,	PUNCT
ajfa-12606	205	40	m.	m.	PROPN
ajfa-12606	205	41	r.	r.	PROPN
ajfa-12606	205	42	(	(	PUNCT
ajfa-12606	205	43	2009	2009	NUM
ajfa-12606	205	44	)	)	PUNCT
ajfa-12606	205	45	.	.	PUNCT
ajfa-12606	206	1	target	target	NOUN
ajfa-12606	206	2	costing	cost	VERB
ajfa-12606	206	3	operationalization	operationalization	NOUN
ajfa-12606	206	4	during	during	ADP
ajfa-12606	206	5	product	product	NOUN
ajfa-12606	206	6	development	development	NOUN
ajfa-12606	206	7	:	:	PUNCT
ajfa-12606	206	8	model	model	NOUN
ajfa-12606	206	9	and	and	CCONJ
ajfa-12606	206	10	application	application	NOUN
ajfa-12606	206	11	.	.	PUNCT
ajfa-12606	207	1	international	international	ADJ
ajfa-12606	207	2	journal	journal	PROPN
ajfa-12606	207	3	of	of	ADP
ajfa-12606	207	4	production	production	NOUN
ajfa-12606	207	5	economics	economic	NOUN
ajfa-12606	207	6	,	,	PUNCT
ajfa-12606	207	7	118(2	118(2	NUM
ajfa-12606	207	8	)	)	PUNCT
ajfa-12606	207	9	,	,	PUNCT
ajfa-12606	207	10	398	398	NUM
ajfa-12606	207	11	-	-	SYM
ajfa-12606	207	12	409	409	NUM
ajfa-12606	207	13	.	.	PUNCT
ajfa-12606	208	1	https://doi.org/10.1016/j.ijpe.2008.12.007	https://doi.org/10.1016/j.ijpe.2008.12.007	NUM
ajfa-12606	208	2	talebnia	talebnia	NOUN
ajfa-12606	208	3	,	,	PUNCT
ajfa-12606	208	4	g.	g.	PROPN
ajfa-12606	208	5	,	,	PUNCT
ajfa-12606	208	6	baghiyan	baghiyan	PROPN
ajfa-12606	208	7	,	,	PUNCT
ajfa-12606	208	8	f.	f.	PROPN
ajfa-12606	208	9	,	,	PUNCT
ajfa-12606	208	10	baghiyan	baghiyan	PROPN
ajfa-12606	208	11	,	,	PUNCT
ajfa-12606	208	12	z.	z.	PROPN
ajfa-12606	208	13	,	,	PUNCT
ajfa-12606	208	14	moussavi	moussavi	PROPN
ajfa-12606	208	15	,	,	PUNCT
ajfa-12606	208	16	f.	f.	PROPN
ajfa-12606	208	17	,	,	PUNCT
ajfa-12606	208	18	&	&	CCONJ
ajfa-12606	208	19	abadi	abadi	PROPN
ajfa-12606	208	20	,	,	PUNCT
ajfa-12606	208	21	n.	n.	NOUN
ajfa-12606	208	22	(	(	PUNCT
ajfa-12606	208	23	2017	2017	NUM
ajfa-12606	208	24	)	)	PUNCT
ajfa-12606	208	25	.	.	PUNCT
ajfa-12606	209	1	target	target	NOUN
ajfa-12606	209	2	costing	costing	NOUN
ajfa-12606	209	3	,	,	PUNCT
ajfa-12606	209	4	the	the	DET
ajfa-12606	209	5	linkages	linkage	NOUN
ajfa-12606	209	6	between	between	ADP
ajfa-12606	209	7	target	target	NOUN
ajfa-12606	209	8	costing	costing	NOUN
ajfa-12606	209	9	and	and	CCONJ
ajfa-12606	209	10	value	value	NOUN
ajfa-12606	209	11	engineering	engineering	NOUN
ajfa-12606	209	12	and	and	CCONJ
ajfa-12606	209	13	expected	expect	VERB
ajfa-12606	209	14	profit	profit	NOUN
ajfa-12606	209	15	and	and	CCONJ
ajfa-12606	209	16	kaizen	kaizen	NOUN
ajfa-12606	209	17	.	.	PROPN
ajfa-12606	209	18	international	international	PROPN
ajfa-12606	209	19	journal	journal	PROPN
ajfa-12606	209	20	of	of	ADP
ajfa-12606	209	21	engineering	engineering	NOUN
ajfa-12606	209	22	management	management	NOUN
ajfa-12606	209	23	,	,	PUNCT
ajfa-12606	209	24	1(1	1(1	NUM
ajfa-12606	209	25	)	)	PUNCT
ajfa-12606	209	26	,	,	PUNCT
ajfa-12606	209	27	11	11	NUM
ajfa-12606	209	28	-	-	SYM
ajfa-12606	209	29	15	15	NUM
ajfa-12606	209	30	.	.	PUNCT