id	sid	tid	token	lemma	pos
ajfa-5291	1	1	microsoft	microsoft	PROPN
ajfa-5291	1	2	word	word	NOUN
ajfa-5291	1	3	5291-19174-1-sm-writer2-new.doc	5291-19174-1-sm-writer2-new.doc	NUM
ajfa-5291	1	4	asian	asian	ADJ
ajfa-5291	1	5	journal	journal	NOUN
ajfa-5291	1	6	of	of	ADP
ajfa-5291	1	7	finance	finance	PROPN
ajfa-5291	1	8	&	&	CCONJ
ajfa-5291	1	9	accounting	accounting	PROPN
ajfa-5291	1	10	issn	issn	PROPN
ajfa-5291	1	11	1946	1946	NUM
ajfa-5291	1	12	-	-	PUNCT
ajfa-5291	1	13	052x	052x	PROPN
ajfa-5291	1	14	2014	2014	NUM
ajfa-5291	1	15	,	,	PUNCT
ajfa-5291	1	16	vol	vol	NOUN
ajfa-5291	1	17	.	.	PROPN
ajfa-5291	1	18	6	6	NUM
ajfa-5291	1	19	,	,	PUNCT
ajfa-5291	1	20	no	no	INTJ
ajfa-5291	1	21	.	.	NOUN
ajfa-5291	1	22	1	1	NUM
ajfa-5291	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	1	24	249	249	NUM
ajfa-5291	1	25	impact	impact	NOUN
ajfa-5291	1	26	of	of	ADP
ajfa-5291	1	27	overhead	overhead	ADJ
ajfa-5291	1	28	costs	cost	NOUN
ajfa-5291	1	29	apportionment	apportionment	ADJ
ajfa-5291	1	30	on	on	ADP
ajfa-5291	1	31	selling	sell	VERB
ajfa-5291	1	32	price	price	NOUN
ajfa-5291	1	33	determination	determination	NOUN
ajfa-5291	1	34	in	in	ADP
ajfa-5291	1	35	malaysian	malaysian	ADJ
ajfa-5291	1	36	automobile	automobile	NOUN
ajfa-5291	1	37	manufacturing	manufacturing	NOUN
ajfa-5291	1	38	industry	industry	NOUN
ajfa-5291	1	39	kabiru	kabiru	NOUN
ajfa-5291	1	40	isa	isa	NOUN
ajfa-5291	1	41	dandago	dandago	NOUN
ajfa-5291	1	42	(	(	PUNCT
ajfa-5291	1	43	corresponding	correspond	VERB
ajfa-5291	1	44	author	author	NOUN
ajfa-5291	1	45	)	)	PUNCT
ajfa-5291	1	46	visiting	visit	VERB
ajfa-5291	1	47	professor	professor	NOUN
ajfa-5291	1	48	of	of	ADP
ajfa-5291	1	49	accounting	accounting	NOUN
ajfa-5291	1	50	,	,	PUNCT
ajfa-5291	1	51	school	school	NOUN
ajfa-5291	1	52	of	of	ADP
ajfa-5291	1	53	accountancy	accountancy	NOUN
ajfa-5291	1	54	,	,	PUNCT
ajfa-5291	1	55	college	college	NOUN
ajfa-5291	1	56	of	of	ADP
ajfa-5291	1	57	business	business	PROPN
ajfa-5291	1	58	universiti	universiti	PROPN
ajfa-5291	1	59	utara	utara	PROPN
ajfa-5291	1	60	malaysia	malaysia	PROPN
ajfa-5291	1	61	,	,	PUNCT
ajfa-5291	1	62	06010	06010	NUM
ajfa-5291	1	63	uum	uum	PROPN
ajfa-5291	1	64	sintok	sintok	ADJ
ajfa-5291	1	65	,	,	PUNCT
ajfa-5291	1	66	kedah	kedah	PROPN
ajfa-5291	1	67	darrul	darrul	PROPN
ajfa-5291	1	68	aman	aman	PROPN
ajfa-5291	1	69	,	,	PUNCT
ajfa-5291	1	70	malaysia	malaysia	PROPN
ajfa-5291	1	71	tel	tel	NOUN
ajfa-5291	1	72	:	:	PUNCT
ajfa-5291	1	73	60	60	NUM
ajfa-5291	1	74	-	-	SYM
ajfa-5291	1	75	14	14	NUM
ajfa-5291	1	76	-	-	PUNCT
ajfa-5291	1	77	303	303	NUM
ajfa-5291	1	78	-	-	SYM
ajfa-5291	1	79	2297	2297	NUM
ajfa-5291	1	80	e	e	NOUN
ajfa-5291	1	81	-	-	NOUN
ajfa-5291	1	82	mail	mail	NOUN
ajfa-5291	1	83	:	:	PUNCT
ajfa-5291	2	1	kidandago@gmail.com	kidandago@gmail.com	X
ajfa-5291	2	2	zulaikha	zulaikha	INTJ
ajfa-5291	2	3	rabitah	rabitah	PROPN
ajfa-5291	2	4	zaidi	zaidi	PROPN
ajfa-5291	2	5	school	school	PROPN
ajfa-5291	2	6	of	of	ADP
ajfa-5291	2	7	accountancy	accountancy	NOUN
ajfa-5291	2	8	,	,	PUNCT
ajfa-5291	2	9	college	college	NOUN
ajfa-5291	2	10	of	of	ADP
ajfa-5291	2	11	business	business	NOUN
ajfa-5291	2	12	,	,	PUNCT
ajfa-5291	2	13	universiti	universiti	PROPN
ajfa-5291	2	14	utara	utara	PROPN
ajfa-5291	2	15	malaysia	malaysia	PROPN
ajfa-5291	2	16	06010	06010	NUM
ajfa-5291	2	17	uum	uum	PROPN
ajfa-5291	2	18	sintok	sintok	ADJ
ajfa-5291	2	19	,	,	PUNCT
ajfa-5291	2	20	kedah	kedah	PROPN
ajfa-5291	2	21	darul	darul	PROPN
ajfa-5291	2	22	aman	aman	PROPN
ajfa-5291	2	23	,	,	PUNCT
ajfa-5291	2	24	malaysia	malaysia	PROPN
ajfa-5291	2	25	e	e	NOUN
ajfa-5291	2	26	-	-	NOUN
ajfa-5291	2	27	mail	mail	NOUN
ajfa-5291	2	28	:	:	PUNCT
ajfa-5291	2	29	zulaikharabitahzaidi@yahoo.com	zulaikharabitahzaidi@yahoo.com	X
ajfa-5291	2	30	received	receive	VERB
ajfa-5291	2	31	:	:	PUNCT
ajfa-5291	2	32	march	march	PROPN
ajfa-5291	2	33	15	15	NUM
ajfa-5291	2	34	,	,	PUNCT
ajfa-5291	2	35	2014	2014	NUM
ajfa-5291	2	36	accepted	accept	VERB
ajfa-5291	2	37	:	:	PUNCT
ajfa-5291	2	38	april	april	PROPN
ajfa-5291	2	39	28	28	NUM
ajfa-5291	2	40	,	,	PUNCT
ajfa-5291	2	41	2014	2014	NUM
ajfa-5291	2	42	published	publish	VERB
ajfa-5291	2	43	:	:	PUNCT
ajfa-5291	2	44	june	june	PROPN
ajfa-5291	2	45	1	1	NUM
ajfa-5291	2	46	,	,	PUNCT
ajfa-5291	2	47	2014	2014	NUM
ajfa-5291	2	48	doi:10.5296	doi:10.5296	NOUN
ajfa-5291	2	49	/	/	SYM
ajfa-5291	2	50	ajfa.v6i1.5291	ajfa.v6i1.5291	PROPN
ajfa-5291	2	51	url	url	PROPN
ajfa-5291	2	52	:	:	PUNCT
ajfa-5291	2	53	http://dx.doi.org/10.5296/ajfa.v6i1.5291	http://dx.doi.org/10.5296/ajfa.v6i1.5291	PROPN
ajfa-5291	2	54	abstract	abstract	ADJ
ajfa-5291	2	55	this	this	DET
ajfa-5291	2	56	study	study	NOUN
ajfa-5291	2	57	aims	aim	VERB
ajfa-5291	2	58	to	to	PART
ajfa-5291	2	59	examine	examine	VERB
ajfa-5291	2	60	the	the	DET
ajfa-5291	2	61	impact	impact	NOUN
ajfa-5291	2	62	of	of	ADP
ajfa-5291	2	63	overhead	overhead	ADJ
ajfa-5291	2	64	cost	cost	NOUN
ajfa-5291	2	65	apportionment	apportionment	NOUN
ajfa-5291	2	66	on	on	ADP
ajfa-5291	2	67	selling	sell	VERB
ajfa-5291	2	68	price	price	NOUN
ajfa-5291	2	69	determination	determination	NOUN
ajfa-5291	2	70	in	in	ADP
ajfa-5291	2	71	the	the	DET
ajfa-5291	2	72	malaysian	malaysian	ADJ
ajfa-5291	2	73	automobile	automobile	NOUN
ajfa-5291	2	74	manufacturing	manufacturing	NOUN
ajfa-5291	2	75	industry	industry	NOUN
ajfa-5291	2	76	.	.	PUNCT
ajfa-5291	3	1	specifically	specifically	ADV
ajfa-5291	3	2	,	,	PUNCT
ajfa-5291	3	3	the	the	DET
ajfa-5291	3	4	study	study	NOUN
ajfa-5291	3	5	looks	look	VERB
ajfa-5291	3	6	at	at	ADP
ajfa-5291	3	7	the	the	DET
ajfa-5291	3	8	treatment	treatment	NOUN
ajfa-5291	3	9	of	of	ADP
ajfa-5291	3	10	overhead	overhead	ADJ
ajfa-5291	3	11	costs	cost	NOUN
ajfa-5291	3	12	apportionment	apportionment	ADJ
ajfa-5291	3	13	from	from	ADP
ajfa-5291	3	14	the	the	DET
ajfa-5291	3	15	perspective	perspective	NOUN
ajfa-5291	3	16	of	of	ADP
ajfa-5291	3	17	the	the	DET
ajfa-5291	3	18	profit	profit	NOUN
ajfa-5291	3	19	making	making	NOUN
ajfa-5291	3	20	effort	effort	NOUN
ajfa-5291	3	21	of	of	ADP
ajfa-5291	3	22	automobile	automobile	NOUN
ajfa-5291	3	23	manufacturing	manufacturing	NOUN
ajfa-5291	3	24	firms	firm	NOUN
ajfa-5291	3	25	.	.	PUNCT
ajfa-5291	4	1	the	the	DET
ajfa-5291	4	2	methodology	methodology	NOUN
ajfa-5291	4	3	used	use	VERB
ajfa-5291	4	4	is	be	AUX
ajfa-5291	4	5	interview	interview	NOUN
ajfa-5291	4	6	with	with	ADP
ajfa-5291	4	7	staff	staff	NOUN
ajfa-5291	4	8	of	of	ADP
ajfa-5291	4	9	one	one	NUM
ajfa-5291	4	10	automobile	automobile	NOUN
ajfa-5291	4	11	manufacturing	manufacture	VERB
ajfa-5291	4	12	company	company	NOUN
ajfa-5291	4	13	in	in	ADP
ajfa-5291	4	14	malaysia	malaysia	PROPN
ajfa-5291	4	15	taken	take	VERB
ajfa-5291	4	16	as	as	ADP
ajfa-5291	4	17	a	a	DET
ajfa-5291	4	18	case	case	NOUN
ajfa-5291	4	19	study	study	NOUN
ajfa-5291	4	20	:	:	PUNCT
ajfa-5291	4	21	that	that	PRON
ajfa-5291	4	22	is	be	AUX
ajfa-5291	4	23	naza	naza	PROPN
ajfa-5291	4	24	automotive	automotive	ADJ
ajfa-5291	4	25	manufacturing	manufacture	VERB
ajfa-5291	4	26	sdn	sdn	PROPN
ajfa-5291	4	27	.	.	PUNCT
ajfa-5291	5	1	bhd	bhd	PROPN
ajfa-5291	5	2	.	.	PUNCT
ajfa-5291	6	1	the	the	DET
ajfa-5291	6	2	findings	finding	NOUN
ajfa-5291	6	3	of	of	ADP
ajfa-5291	6	4	this	this	DET
ajfa-5291	6	5	study	study	NOUN
ajfa-5291	6	6	show	show	VERB
ajfa-5291	6	7	that	that	SCONJ
ajfa-5291	6	8	overhead	overhead	ADJ
ajfa-5291	6	9	costs	cost	NOUN
ajfa-5291	6	10	apportionment	apportionment	NOUN
ajfa-5291	6	11	has	have	VERB
ajfa-5291	6	12	significant	significant	ADJ
ajfa-5291	6	13	impact	impact	NOUN
ajfa-5291	6	14	on	on	ADP
ajfa-5291	6	15	the	the	DET
ajfa-5291	6	16	determination	determination	NOUN
ajfa-5291	6	17	of	of	ADP
ajfa-5291	6	18	“	"	PUNCT
ajfa-5291	6	19	true	true	ADJ
ajfa-5291	6	20	and	and	CCONJ
ajfa-5291	6	21	fair	fair	ADJ
ajfa-5291	6	22	”	"	PUNCT
ajfa-5291	6	23	selling	sell	VERB
ajfa-5291	6	24	price	price	NOUN
ajfa-5291	6	25	of	of	ADP
ajfa-5291	6	26	an	an	DET
ajfa-5291	6	27	automobile	automobile	NOUN
ajfa-5291	6	28	manufacturing	manufacturing	NOUN
ajfa-5291	6	29	firm	firm	NOUN
ajfa-5291	6	30	,	,	PUNCT
ajfa-5291	6	31	especially	especially	ADV
ajfa-5291	6	32	as	as	SCONJ
ajfa-5291	6	33	service	service	NOUN
ajfa-5291	6	34	centres	centre	NOUN
ajfa-5291	6	35	are	be	AUX
ajfa-5291	6	36	considered	consider	VERB
ajfa-5291	6	37	in	in	ADP
ajfa-5291	6	38	primary	primary	ADJ
ajfa-5291	6	39	apportionment	apportionment	NOUN
ajfa-5291	6	40	before	before	SCONJ
ajfa-5291	6	41	their	their	PRON
ajfa-5291	6	42	shares	share	NOUN
ajfa-5291	6	43	are	be	AUX
ajfa-5291	6	44	re	re	VERB
ajfa-5291	6	45	-	-	VERB
ajfa-5291	6	46	apportioned	apportion	VERB
ajfa-5291	6	47	to	to	ADP
ajfa-5291	6	48	production	production	NOUN
ajfa-5291	6	49	centres	centre	NOUN
ajfa-5291	6	50	,	,	PUNCT
ajfa-5291	6	51	using	use	VERB
ajfa-5291	6	52	an	an	DET
ajfa-5291	6	53	appropriate	appropriate	ADJ
ajfa-5291	6	54	method	method	NOUN
ajfa-5291	6	55	.	.	PUNCT
ajfa-5291	7	1	this	this	DET
ajfa-5291	7	2	study	study	NOUN
ajfa-5291	7	3	,	,	PUNCT
ajfa-5291	7	4	therefore	therefore	ADV
ajfa-5291	7	5	,	,	PUNCT
ajfa-5291	7	6	recommends	recommend	VERB
ajfa-5291	7	7	that	that	SCONJ
ajfa-5291	7	8	automobile	automobile	NOUN
ajfa-5291	7	9	manufacturing	manufacturing	NOUN
ajfa-5291	7	10	firms	firm	NOUN
ajfa-5291	7	11	in	in	ADP
ajfa-5291	7	12	malaysia	malaysia	PROPN
ajfa-5291	7	13	should	should	AUX
ajfa-5291	7	14	adopt	adopt	VERB
ajfa-5291	7	15	the	the	DET
ajfa-5291	7	16	activity	activity	NOUN
ajfa-5291	7	17	based	base	VERB
ajfa-5291	7	18	costing	cost	VERB
ajfa-5291	7	19	method	method	NOUN
ajfa-5291	7	20	of	of	ADP
ajfa-5291	7	21	overhead	overhead	ADJ
ajfa-5291	7	22	costs	cost	NOUN
ajfa-5291	7	23	apportionment	apportionment	ADJ
ajfa-5291	7	24	as	as	SCONJ
ajfa-5291	7	25	it	it	PRON
ajfa-5291	7	26	considers	consider	VERB
ajfa-5291	7	27	service	service	NOUN
ajfa-5291	7	28	centres	centre	NOUN
ajfa-5291	7	29	of	of	ADP
ajfa-5291	7	30	the	the	DET
ajfa-5291	7	31	company	company	NOUN
ajfa-5291	7	32	together	together	ADV
ajfa-5291	7	33	with	with	ADP
ajfa-5291	7	34	production	production	NOUN
ajfa-5291	7	35	centres	centre	NOUN
ajfa-5291	7	36	in	in	ADP
ajfa-5291	7	37	fair	fair	ADJ
ajfa-5291	7	38	apportionment	apportionment	NOUN
ajfa-5291	7	39	of	of	ADP
ajfa-5291	7	40	overhead	overhead	ADJ
ajfa-5291	7	41	costs	cost	NOUN
ajfa-5291	7	42	,	,	PUNCT
ajfa-5291	7	43	taking	take	VERB
ajfa-5291	7	44	into	into	ADP
ajfa-5291	7	45	account	account	NOUN
ajfa-5291	7	46	the	the	DET
ajfa-5291	7	47	percentage	percentage	NOUN
ajfa-5291	7	48	of	of	ADP
ajfa-5291	7	49	services	service	NOUN
ajfa-5291	7	50	enjoyed	enjoy	VERB
ajfa-5291	7	51	by	by	ADP
ajfa-5291	7	52	the	the	DET
ajfa-5291	7	53	production	production	NOUN
ajfa-5291	7	54	centres	centre	NOUN
ajfa-5291	7	55	from	from	ADP
ajfa-5291	7	56	the	the	DET
ajfa-5291	7	57	service	service	NOUN
ajfa-5291	7	58	centres	centre	NOUN
ajfa-5291	7	59	.	.	PUNCT
ajfa-5291	8	1	this	this	PRON
ajfa-5291	8	2	would	would	AUX
ajfa-5291	8	3	allow	allow	VERB
ajfa-5291	8	4	room	room	NOUN
ajfa-5291	8	5	for	for	ADP
ajfa-5291	8	6	fairly	fairly	ADV
ajfa-5291	8	7	accurate	accurate	ADJ
ajfa-5291	8	8	asian	asian	ADJ
ajfa-5291	8	9	journal	journal	NOUN
ajfa-5291	8	10	of	of	ADP
ajfa-5291	8	11	finance	finance	PROPN
ajfa-5291	8	12	&	&	CCONJ
ajfa-5291	8	13	accounting	accounting	PROPN
ajfa-5291	8	14	issn	issn	PROPN
ajfa-5291	8	15	1946	1946	NUM
ajfa-5291	8	16	-	-	PUNCT
ajfa-5291	8	17	052x	052x	PROPN
ajfa-5291	8	18	2014	2014	NUM
ajfa-5291	8	19	,	,	PUNCT
ajfa-5291	8	20	vol	vol	NOUN
ajfa-5291	8	21	.	.	PROPN
ajfa-5291	8	22	6	6	NUM
ajfa-5291	8	23	,	,	PUNCT
ajfa-5291	8	24	no	no	INTJ
ajfa-5291	8	25	.	.	NOUN
ajfa-5291	8	26	1	1	NUM
ajfa-5291	8	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5291	8	28	250	250	NUM
ajfa-5291	8	29	determination	determination	NOUN
ajfa-5291	8	30	of	of	ADP
ajfa-5291	8	31	total	total	ADJ
ajfa-5291	8	32	cost	cost	NOUN
ajfa-5291	8	33	per	per	ADP
ajfa-5291	8	34	unit	unit	NOUN
ajfa-5291	8	35	of	of	ADP
ajfa-5291	8	36	their	their	PRON
ajfa-5291	8	37	products	product	NOUN
ajfa-5291	8	38	,	,	PUNCT
ajfa-5291	8	39	which	which	PRON
ajfa-5291	8	40	would	would	AUX
ajfa-5291	8	41	ultimately	ultimately	ADV
ajfa-5291	8	42	lead	lead	VERB
ajfa-5291	8	43	to	to	ADP
ajfa-5291	8	44	effective	effective	ADJ
ajfa-5291	8	45	pricing	pricing	NOUN
ajfa-5291	8	46	decision	decision	NOUN
ajfa-5291	8	47	.	.	PUNCT
ajfa-5291	9	1	keywords	keyword	NOUN
ajfa-5291	9	2	:	:	PUNCT
ajfa-5291	9	3	overhead	overhead	ADJ
ajfa-5291	9	4	costs	cost	NOUN
ajfa-5291	9	5	,	,	PUNCT
ajfa-5291	9	6	cost	cost	NOUN
ajfa-5291	9	7	apportionment	apportionment	NOUN
ajfa-5291	9	8	,	,	PUNCT
ajfa-5291	9	9	activity	activity	NOUN
ajfa-5291	9	10	based	base	VERB
ajfa-5291	9	11	costing	costing	NOUN
ajfa-5291	9	12	,	,	PUNCT
ajfa-5291	9	13	selling	sell	VERB
ajfa-5291	9	14	price	price	NOUN
ajfa-5291	9	15	,	,	PUNCT
ajfa-5291	9	16	automobile	automobile	NOUN
ajfa-5291	9	17	manufacturing	manufacturing	NOUN
ajfa-5291	9	18	industry	industry	NOUN
ajfa-5291	9	19	asian	asian	ADJ
ajfa-5291	9	20	journal	journal	NOUN
ajfa-5291	9	21	of	of	ADP
ajfa-5291	9	22	finance	finance	PROPN
ajfa-5291	9	23	&	&	CCONJ
ajfa-5291	9	24	accounting	accounting	PROPN
ajfa-5291	9	25	issn	issn	PROPN
ajfa-5291	9	26	1946	1946	NUM
ajfa-5291	9	27	-	-	PUNCT
ajfa-5291	9	28	052x	052x	PROPN
ajfa-5291	9	29	2014	2014	NUM
ajfa-5291	9	30	,	,	PUNCT
ajfa-5291	9	31	vol	vol	NOUN
ajfa-5291	9	32	.	.	PROPN
ajfa-5291	9	33	6	6	NUM
ajfa-5291	9	34	,	,	PUNCT
ajfa-5291	9	35	no	no	INTJ
ajfa-5291	9	36	.	.	NOUN
ajfa-5291	9	37	1	1	NUM
ajfa-5291	9	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5291	9	39	251	251	NUM
ajfa-5291	9	40	1	1	NUM
ajfa-5291	9	41	.	.	PUNCT
ajfa-5291	10	1	introduction	introduction	NOUN
ajfa-5291	10	2	there	there	PRON
ajfa-5291	10	3	are	be	VERB
ajfa-5291	10	4	two	two	NUM
ajfa-5291	10	5	major	major	ADJ
ajfa-5291	10	6	types	type	NOUN
ajfa-5291	10	7	of	of	ADP
ajfa-5291	10	8	costs	cost	NOUN
ajfa-5291	10	9	involved	involve	VERB
ajfa-5291	10	10	in	in	ADP
ajfa-5291	10	11	manufacturing	manufacturing	NOUN
ajfa-5291	10	12	firms	firm	NOUN
ajfa-5291	10	13	:	:	PUNCT
ajfa-5291	10	14	direct	direct	ADJ
ajfa-5291	10	15	costs	cost	NOUN
ajfa-5291	10	16	and	and	CCONJ
ajfa-5291	10	17	indirect	indirect	ADJ
ajfa-5291	10	18	costs	cost	NOUN
ajfa-5291	10	19	.	.	PUNCT
ajfa-5291	11	1	direct	direct	ADJ
ajfa-5291	11	2	costs	cost	NOUN
ajfa-5291	11	3	are	be	AUX
ajfa-5291	11	4	the	the	DET
ajfa-5291	11	5	costs	cost	NOUN
ajfa-5291	11	6	which	which	PRON
ajfa-5291	11	7	can	can	AUX
ajfa-5291	11	8	be	be	AUX
ajfa-5291	11	9	traceable	traceable	ADJ
ajfa-5291	11	10	physically	physically	ADV
ajfa-5291	11	11	and	and	CCONJ
ajfa-5291	11	12	directly	directly	ADV
ajfa-5291	11	13	to	to	ADP
ajfa-5291	11	14	a	a	DET
ajfa-5291	11	15	product	product	NOUN
ajfa-5291	11	16	or	or	CCONJ
ajfa-5291	11	17	service	service	NOUN
ajfa-5291	11	18	;	;	PUNCT
ajfa-5291	11	19	while	while	SCONJ
ajfa-5291	11	20	the	the	DET
ajfa-5291	11	21	reverse	reverse	NOUN
ajfa-5291	11	22	applies	apply	VERB
ajfa-5291	11	23	for	for	ADP
ajfa-5291	11	24	indirect	indirect	ADJ
ajfa-5291	11	25	costs	cost	NOUN
ajfa-5291	11	26	.	.	PUNCT
ajfa-5291	12	1	although	although	SCONJ
ajfa-5291	12	2	they	they	PRON
ajfa-5291	12	3	can	can	AUX
ajfa-5291	12	4	not	not	PART
ajfa-5291	12	5	be	be	AUX
ajfa-5291	12	6	traced	trace	VERB
ajfa-5291	12	7	directly	directly	ADV
ajfa-5291	12	8	to	to	ADP
ajfa-5291	12	9	the	the	DET
ajfa-5291	12	10	product	product	NOUN
ajfa-5291	12	11	or	or	CCONJ
ajfa-5291	12	12	service	service	NOUN
ajfa-5291	12	13	itself	itself	PRON
ajfa-5291	12	14	,	,	PUNCT
ajfa-5291	12	15	however	however	ADV
ajfa-5291	12	16	,	,	PUNCT
ajfa-5291	12	17	it	it	PRON
ajfa-5291	12	18	is	be	AUX
ajfa-5291	12	19	extremely	extremely	ADV
ajfa-5291	12	20	important	important	ADJ
ajfa-5291	12	21	to	to	PART
ajfa-5291	12	22	ensure	ensure	VERB
ajfa-5291	12	23	that	that	SCONJ
ajfa-5291	12	24	indirect	indirect	ADJ
ajfa-5291	12	25	costs	cost	NOUN
ajfa-5291	12	26	are	be	AUX
ajfa-5291	12	27	apportioned	apportion	VERB
ajfa-5291	12	28	accurately	accurately	ADV
ajfa-5291	12	29	,	,	PUNCT
ajfa-5291	12	30	as	as	SCONJ
ajfa-5291	12	31	the	the	DET
ajfa-5291	12	32	amount	amount	NOUN
ajfa-5291	12	33	significantly	significantly	ADV
ajfa-5291	12	34	impacts	impact	VERB
ajfa-5291	12	35	on	on	ADP
ajfa-5291	12	36	the	the	DET
ajfa-5291	12	37	pricing	pricing	NOUN
ajfa-5291	12	38	decision	decision	NOUN
ajfa-5291	12	39	of	of	ADP
ajfa-5291	12	40	a	a	DET
ajfa-5291	12	41	manufacturing	manufacturing	NOUN
ajfa-5291	12	42	business	business	NOUN
ajfa-5291	12	43	.	.	PUNCT
ajfa-5291	13	1	manufacturing	manufacturing	NOUN
ajfa-5291	13	2	has	have	AUX
ajfa-5291	13	3	been	be	AUX
ajfa-5291	13	4	defined	define	VERB
ajfa-5291	13	5	by	by	ADP
ajfa-5291	13	6	business	business	NOUN
ajfa-5291	13	7	dictionary	dictionary	NOUN
ajfa-5291	13	8	in	in	ADP
ajfa-5291	13	9	the	the	DET
ajfa-5291	13	10	website	website	NOUN
ajfa-5291	13	11	(	(	PUNCT
ajfa-5291	13	12	http://www.businessdictionary.com/definition/manufacturing.html	http://www.businessdictionary.com/definition/manufacturing.html	NOUN
ajfa-5291	13	13	)	)	PUNCT
ajfa-5291	13	14	as	as	ADP
ajfa-5291	13	15	“	"	PUNCT
ajfa-5291	13	16	the	the	DET
ajfa-5291	13	17	process	process	NOUN
ajfa-5291	13	18	of	of	ADP
ajfa-5291	13	19	converting	convert	VERB
ajfa-5291	13	20	raw	raw	ADJ
ajfa-5291	13	21	materials	material	NOUN
ajfa-5291	13	22	,	,	PUNCT
ajfa-5291	13	23	components	component	NOUN
ajfa-5291	13	24	,	,	PUNCT
ajfa-5291	13	25	or	or	CCONJ
ajfa-5291	13	26	parts	part	NOUN
ajfa-5291	13	27	into	into	ADP
ajfa-5291	13	28	finished	finished	ADJ
ajfa-5291	13	29	goods	good	NOUN
ajfa-5291	13	30	that	that	PRON
ajfa-5291	13	31	meet	meet	VERB
ajfa-5291	13	32	a	a	DET
ajfa-5291	13	33	customer	customer	NOUN
ajfa-5291	13	34	's	's	PART
ajfa-5291	13	35	expectations	expectation	NOUN
ajfa-5291	13	36	or	or	CCONJ
ajfa-5291	13	37	specifications	specification	NOUN
ajfa-5291	13	38	.	.	PUNCT
ajfa-5291	14	1	manufacturing	manufacture	VERB
ajfa-5291	14	2	commonly	commonly	ADV
ajfa-5291	14	3	employs	employ	VERB
ajfa-5291	14	4	a	a	DET
ajfa-5291	14	5	man	man	NOUN
ajfa-5291	14	6	-	-	PUNCT
ajfa-5291	14	7	machine	machine	NOUN
ajfa-5291	14	8	setup	setup	NOUN
ajfa-5291	14	9	with	with	ADP
ajfa-5291	14	10	division	division	NOUN
ajfa-5291	14	11	of	of	ADP
ajfa-5291	14	12	labor	labor	NOUN
ajfa-5291	14	13	in	in	ADP
ajfa-5291	14	14	a	a	DET
ajfa-5291	14	15	large	large	ADJ
ajfa-5291	14	16	scale	scale	NOUN
ajfa-5291	14	17	production	production	NOUN
ajfa-5291	14	18	”	"	PUNCT
ajfa-5291	14	19	.	.	PUNCT
ajfa-5291	15	1	thus	thus	ADV
ajfa-5291	15	2	,	,	PUNCT
ajfa-5291	15	3	producing	produce	VERB
ajfa-5291	15	4	automobiles	automobile	NOUN
ajfa-5291	15	5	is	be	AUX
ajfa-5291	15	6	a	a	DET
ajfa-5291	15	7	manufacturing	manufacturing	NOUN
ajfa-5291	15	8	activity	activity	NOUN
ajfa-5291	15	9	since	since	SCONJ
ajfa-5291	15	10	all	all	DET
ajfa-5291	15	11	the	the	DET
ajfa-5291	15	12	parts	part	NOUN
ajfa-5291	15	13	are	be	AUX
ajfa-5291	15	14	to	to	PART
ajfa-5291	15	15	be	be	AUX
ajfa-5291	15	16	combined	combine	VERB
ajfa-5291	15	17	by	by	ADP
ajfa-5291	15	18	machine	machine	NOUN
ajfa-5291	15	19	and	and	CCONJ
ajfa-5291	15	20	labor	labor	NOUN
ajfa-5291	15	21	;	;	PUNCT
ajfa-5291	15	22	passing	pass	VERB
ajfa-5291	15	23	through	through	ADP
ajfa-5291	15	24	a	a	DET
ajfa-5291	15	25	number	number	NOUN
ajfa-5291	15	26	of	of	ADP
ajfa-5291	15	27	stages	stage	NOUN
ajfa-5291	15	28	before	before	ADP
ajfa-5291	15	29	producing	produce	VERB
ajfa-5291	15	30	the	the	DET
ajfa-5291	15	31	finished	finish	VERB
ajfa-5291	15	32	goods	good	NOUN
ajfa-5291	15	33	in	in	ADP
ajfa-5291	15	34	the	the	DET
ajfa-5291	15	35	form	form	NOUN
ajfa-5291	15	36	of	of	ADP
ajfa-5291	15	37	completed	complete	VERB
ajfa-5291	15	38	vehicles	vehicle	NOUN
ajfa-5291	15	39	.	.	PUNCT
ajfa-5291	16	1	overhead	overhead	ADJ
ajfa-5291	16	2	costs	cost	NOUN
ajfa-5291	16	3	are	be	AUX
ajfa-5291	16	4	usually	usually	ADV
ajfa-5291	16	5	closely	closely	ADV
ajfa-5291	16	6	related	relate	VERB
ajfa-5291	16	7	to	to	ADP
ajfa-5291	16	8	the	the	DET
ajfa-5291	16	9	factory	factory	NOUN
ajfa-5291	16	10	or	or	CCONJ
ajfa-5291	16	11	production	production	NOUN
ajfa-5291	16	12	activities	activity	NOUN
ajfa-5291	16	13	out	out	ADP
ajfa-5291	16	14	of	of	ADP
ajfa-5291	16	15	which	which	PRON
ajfa-5291	16	16	goods	good	NOUN
ajfa-5291	16	17	are	be	AUX
ajfa-5291	16	18	produced	produce	VERB
ajfa-5291	16	19	.	.	PUNCT
ajfa-5291	17	1	but	but	CCONJ
ajfa-5291	17	2	service	service	NOUN
ajfa-5291	17	3	/	/	SYM
ajfa-5291	17	4	performance	performance	NOUN
ajfa-5291	17	5	centres	centre	NOUN
ajfa-5291	17	6	also	also	ADV
ajfa-5291	17	7	incur	incur	VERB
ajfa-5291	17	8	overhead	overhead	ADJ
ajfa-5291	17	9	cost	cost	NOUN
ajfa-5291	17	10	which	which	PRON
ajfa-5291	17	11	can	can	AUX
ajfa-5291	17	12	not	not	PART
ajfa-5291	17	13	be	be	AUX
ajfa-5291	17	14	directly	directly	ADV
ajfa-5291	17	15	attributed	attribute	VERB
ajfa-5291	17	16	to	to	ADP
ajfa-5291	17	17	a	a	DET
ajfa-5291	17	18	particular	particular	ADJ
ajfa-5291	17	19	product	product	NOUN
ajfa-5291	17	20	.	.	PUNCT
ajfa-5291	18	1	general	general	ADJ
ajfa-5291	18	2	overhead	overhead	ADJ
ajfa-5291	18	3	costs	cost	NOUN
ajfa-5291	18	4	incurred	incur	VERB
ajfa-5291	18	5	in	in	ADP
ajfa-5291	18	6	the	the	DET
ajfa-5291	18	7	course	course	NOUN
ajfa-5291	18	8	of	of	ADP
ajfa-5291	18	9	the	the	DET
ajfa-5291	18	10	activities	activity	NOUN
ajfa-5291	18	11	of	of	ADP
ajfa-5291	18	12	production	production	NOUN
ajfa-5291	18	13	and	and	CCONJ
ajfa-5291	18	14	service	service	NOUN
ajfa-5291	18	15	centres	centre	NOUN
ajfa-5291	18	16	in	in	ADP
ajfa-5291	18	17	a	a	DET
ajfa-5291	18	18	manufacturing	manufacturing	NOUN
ajfa-5291	18	19	firm	firm	NOUN
ajfa-5291	18	20	are	be	AUX
ajfa-5291	18	21	to	to	PART
ajfa-5291	18	22	be	be	AUX
ajfa-5291	18	23	summed	sum	VERB
ajfa-5291	18	24	up	up	ADP
ajfa-5291	18	25	for	for	ADP
ajfa-5291	18	26	fair	fair	ADJ
ajfa-5291	18	27	apportionment	apportionment	NOUN
ajfa-5291	18	28	to	to	ADP
ajfa-5291	18	29	all	all	DET
ajfa-5291	18	30	the	the	DET
ajfa-5291	18	31	centres	centre	NOUN
ajfa-5291	18	32	,	,	PUNCT
ajfa-5291	18	33	as	as	ADP
ajfa-5291	18	34	a	a	DET
ajfa-5291	18	35	first	first	ADJ
ajfa-5291	18	36	step	step	NOUN
ajfa-5291	18	37	,	,	PUNCT
ajfa-5291	18	38	and	and	CCONJ
ajfa-5291	18	39	then	then	ADV
ajfa-5291	18	40	the	the	DET
ajfa-5291	18	41	service	service	NOUN
ajfa-5291	18	42	centres	centre	NOUN
ajfa-5291	18	43	’	'	PUNCT
ajfa-5291	18	44	shares	share	NOUN
ajfa-5291	18	45	re	re	VERB
ajfa-5291	18	46	-	-	VERB
ajfa-5291	18	47	apportioned	apportion	VERB
ajfa-5291	18	48	to	to	ADP
ajfa-5291	18	49	the	the	DET
ajfa-5291	18	50	production	production	NOUN
ajfa-5291	18	51	centres	centre	NOUN
ajfa-5291	18	52	as	as	ADP
ajfa-5291	18	53	a	a	DET
ajfa-5291	18	54	second	second	ADJ
ajfa-5291	18	55	step	step	NOUN
ajfa-5291	18	56	,	,	PUNCT
ajfa-5291	18	57	using	use	VERB
ajfa-5291	18	58	appropriate	appropriate	ADJ
ajfa-5291	18	59	methods	method	NOUN
ajfa-5291	18	60	of	of	ADP
ajfa-5291	18	61	primary	primary	ADJ
ajfa-5291	18	62	and	and	CCONJ
ajfa-5291	18	63	secondary	secondary	ADJ
ajfa-5291	18	64	apportionment	apportionment	NOUN
ajfa-5291	18	65	of	of	ADP
ajfa-5291	18	66	overhead	overhead	ADJ
ajfa-5291	18	67	costs	cost	NOUN
ajfa-5291	18	68	.	.	PUNCT
ajfa-5291	19	1	examples	example	NOUN
ajfa-5291	19	2	of	of	ADP
ajfa-5291	19	3	overhead	overhead	ADJ
ajfa-5291	19	4	costs	cost	NOUN
ajfa-5291	19	5	are	be	AUX
ajfa-5291	19	6	water	water	NOUN
ajfa-5291	19	7	and	and	CCONJ
ajfa-5291	19	8	electricity	electricity	NOUN
ajfa-5291	19	9	bills	bill	NOUN
ajfa-5291	19	10	,	,	PUNCT
ajfa-5291	19	11	safety	safety	NOUN
ajfa-5291	19	12	and	and	CCONJ
ajfa-5291	19	13	environmental	environmental	ADJ
ajfa-5291	19	14	costs	cost	NOUN
ajfa-5291	19	15	,	,	PUNCT
ajfa-5291	19	16	and	and	CCONJ
ajfa-5291	19	17	insurance	insurance	NOUN
ajfa-5291	19	18	for	for	ADP
ajfa-5291	19	19	the	the	DET
ajfa-5291	19	20	machinery	machinery	NOUN
ajfa-5291	19	21	and	and	CCONJ
ajfa-5291	19	22	other	other	ADJ
ajfa-5291	19	23	fixed	fix	VERB
ajfa-5291	19	24	assets	asset	NOUN
ajfa-5291	19	25	used	use	VERB
ajfa-5291	19	26	in	in	ADP
ajfa-5291	19	27	production	production	NOUN
ajfa-5291	19	28	.	.	PUNCT
ajfa-5291	20	1	guy	guy	NOUN
ajfa-5291	20	2	(	(	PUNCT
ajfa-5291	20	3	1997	1997	NUM
ajfa-5291	20	4	:	:	PUNCT
ajfa-5291	20	5	228	228	NUM
ajfa-5291	20	6	)	)	PUNCT
ajfa-5291	20	7	explains	explain	VERB
ajfa-5291	20	8	that	that	SCONJ
ajfa-5291	20	9	,	,	PUNCT
ajfa-5291	20	10	“	"	PUNCT
ajfa-5291	20	11	choosing	choose	VERB
ajfa-5291	20	12	the	the	DET
ajfa-5291	20	13	best	good	ADJ
ajfa-5291	20	14	method	method	NOUN
ajfa-5291	20	15	of	of	ADP
ajfa-5291	20	16	overhead	overhead	ADJ
ajfa-5291	20	17	cost	cost	NOUN
ajfa-5291	20	18	apportionment	apportionment	NOUN
ajfa-5291	20	19	is	be	AUX
ajfa-5291	20	20	a	a	DET
ajfa-5291	20	21	topic	topic	NOUN
ajfa-5291	20	22	which	which	PRON
ajfa-5291	20	23	has	have	AUX
ajfa-5291	20	24	been	be	AUX
ajfa-5291	20	25	dealt	deal	VERB
ajfa-5291	20	26	with	with	ADP
ajfa-5291	20	27	many	many	ADJ
ajfa-5291	20	28	times	time	NOUN
ajfa-5291	20	29	in	in	ADP
ajfa-5291	20	30	management	management	NOUN
ajfa-5291	20	31	accounting	accounting	NOUN
ajfa-5291	20	32	discourse	discourse	NOUN
ajfa-5291	20	33	by	by	ADP
ajfa-5291	20	34	advocates	advocate	NOUN
ajfa-5291	20	35	of	of	ADP
ajfa-5291	20	36	different	different	ADJ
ajfa-5291	20	37	methods	method	NOUN
ajfa-5291	20	38	which	which	PRON
ajfa-5291	20	39	can	can	AUX
ajfa-5291	20	40	be	be	AUX
ajfa-5291	20	41	used	use	VERB
ajfa-5291	20	42	by	by	ADP
ajfa-5291	20	43	accountants	accountant	NOUN
ajfa-5291	20	44	and	and	CCONJ
ajfa-5291	20	45	controllers	controller	NOUN
ajfa-5291	20	46	to	to	PART
ajfa-5291	20	47	gauge	gauge	VERB
ajfa-5291	20	48	margins	margin	NOUN
ajfa-5291	20	49	and	and	CCONJ
ajfa-5291	20	50	profits	profit	NOUN
ajfa-5291	20	51	”	"	PUNCT
ajfa-5291	20	52	.	.	PUNCT
ajfa-5291	21	1	this	this	PRON
ajfa-5291	21	2	supports	support	VERB
ajfa-5291	21	3	the	the	DET
ajfa-5291	21	4	fact	fact	NOUN
ajfa-5291	21	5	that	that	SCONJ
ajfa-5291	21	6	the	the	DET
ajfa-5291	21	7	method	method	NOUN
ajfa-5291	21	8	used	use	VERB
ajfa-5291	21	9	to	to	PART
ajfa-5291	21	10	apportion	apportion	VERB
ajfa-5291	21	11	overhead	overhead	ADJ
ajfa-5291	21	12	costs	cost	NOUN
ajfa-5291	21	13	plays	play	VERB
ajfa-5291	21	14	a	a	DET
ajfa-5291	21	15	crucial	crucial	ADJ
ajfa-5291	21	16	role	role	NOUN
ajfa-5291	21	17	in	in	ADP
ajfa-5291	21	18	influencing	influence	VERB
ajfa-5291	21	19	the	the	DET
ajfa-5291	21	20	pricing	pricing	NOUN
ajfa-5291	21	21	decision	decision	NOUN
ajfa-5291	21	22	on	on	ADP
ajfa-5291	21	23	a	a	DET
ajfa-5291	21	24	product	product	NOUN
ajfa-5291	21	25	and	and	CCONJ
ajfa-5291	21	26	the	the	DET
ajfa-5291	21	27	overall	overall	ADJ
ajfa-5291	21	28	performance	performance	NOUN
ajfa-5291	21	29	of	of	ADP
ajfa-5291	21	30	a	a	DET
ajfa-5291	21	31	firm	firm	NOUN
ajfa-5291	21	32	,	,	PUNCT
ajfa-5291	21	33	specifically	specifically	ADV
ajfa-5291	21	34	a	a	DET
ajfa-5291	21	35	manufacturing	manufacture	VERB
ajfa-5291	21	36	firm	firm	NOUN
ajfa-5291	21	37	that	that	PRON
ajfa-5291	21	38	has	have	VERB
ajfa-5291	21	39	to	to	PART
ajfa-5291	21	40	consider	consider	VERB
ajfa-5291	21	41	all	all	DET
ajfa-5291	21	42	costs	cost	NOUN
ajfa-5291	21	43	incurred	incur	VERB
ajfa-5291	21	44	in	in	ADP
ajfa-5291	21	45	determining	determine	VERB
ajfa-5291	21	46	the	the	DET
ajfa-5291	21	47	selling	selling	NOUN
ajfa-5291	21	48	price	price	NOUN
ajfa-5291	21	49	per	per	ADP
ajfa-5291	21	50	unit	unit	NOUN
ajfa-5291	21	51	of	of	ADP
ajfa-5291	21	52	its	its	PRON
ajfa-5291	21	53	product	product	NOUN
ajfa-5291	21	54	.	.	PUNCT
ajfa-5291	22	1	overhead	overhead	ADJ
ajfa-5291	22	2	costs	cost	NOUN
ajfa-5291	22	3	apportionment	apportionment	ADJ
ajfa-5291	22	4	is	be	AUX
ajfa-5291	22	5	crucial	crucial	ADJ
ajfa-5291	22	6	for	for	ADP
ajfa-5291	22	7	manufacturing	manufacture	VERB
ajfa-5291	22	8	companies	company	NOUN
ajfa-5291	22	9	from	from	ADP
ajfa-5291	22	10	different	different	ADJ
ajfa-5291	22	11	perspective	perspective	NOUN
ajfa-5291	22	12	,	,	PUNCT
ajfa-5291	22	13	especially	especially	ADV
ajfa-5291	22	14	for	for	ADP
ajfa-5291	22	15	profit	profit	NOUN
ajfa-5291	22	16	determination	determination	NOUN
ajfa-5291	22	17	.	.	PUNCT
ajfa-5291	23	1	the	the	DET
ajfa-5291	23	2	challenge	challenge	NOUN
ajfa-5291	23	3	of	of	ADP
ajfa-5291	23	4	fairly	fairly	ADV
ajfa-5291	23	5	apportioning	apportion	VERB
ajfa-5291	23	6	overhead	overhead	ADJ
ajfa-5291	23	7	costs	cost	NOUN
ajfa-5291	23	8	has	have	AUX
ajfa-5291	23	9	become	become	VERB
ajfa-5291	23	10	very	very	ADV
ajfa-5291	23	11	important	important	ADJ
ajfa-5291	23	12	nowadays	nowadays	ADV
ajfa-5291	23	13	since	since	SCONJ
ajfa-5291	23	14	overhead	overhead	ADJ
ajfa-5291	23	15	cost	cost	NOUN
ajfa-5291	23	16	is	be	AUX
ajfa-5291	23	17	a	a	DET
ajfa-5291	23	18	major	major	ADJ
ajfa-5291	23	19	player	player	NOUN
ajfa-5291	23	20	in	in	ADP
ajfa-5291	23	21	determining	determine	VERB
ajfa-5291	23	22	the	the	DET
ajfa-5291	23	23	profitability	profitability	NOUN
ajfa-5291	23	24	level	level	NOUN
ajfa-5291	23	25	of	of	ADP
ajfa-5291	23	26	manufacturing	manufacturing	NOUN
ajfa-5291	23	27	firms	firm	NOUN
ajfa-5291	23	28	.	.	PUNCT
ajfa-5291	24	1	this	this	DET
ajfa-5291	24	2	challenge	challenge	NOUN
ajfa-5291	24	3	includes	include	VERB
ajfa-5291	24	4	adoption	adoption	NOUN
ajfa-5291	24	5	of	of	ADP
ajfa-5291	24	6	the	the	DET
ajfa-5291	24	7	most	most	ADV
ajfa-5291	24	8	suitable	suitable	ADJ
ajfa-5291	24	9	method	method	NOUN
ajfa-5291	24	10	to	to	PART
ajfa-5291	24	11	apportion	apportion	VERB
ajfa-5291	24	12	overhead	overhead	ADJ
ajfa-5291	24	13	costs	cost	NOUN
ajfa-5291	24	14	and	and	CCONJ
ajfa-5291	24	15	how	how	SCONJ
ajfa-5291	24	16	the	the	DET
ajfa-5291	24	17	apportionment	apportionment	NOUN
ajfa-5291	24	18	of	of	ADP
ajfa-5291	24	19	these	these	DET
ajfa-5291	24	20	costs	cost	NOUN
ajfa-5291	24	21	will	will	AUX
ajfa-5291	24	22	amount	amount	VERB
ajfa-5291	24	23	to	to	ADP
ajfa-5291	24	24	optimum	optimum	ADJ
ajfa-5291	24	25	pricing	pricing	NOUN
ajfa-5291	24	26	decision	decision	NOUN
ajfa-5291	24	27	and	and	CCONJ
ajfa-5291	24	28	enhance	enhance	VERB
ajfa-5291	24	29	the	the	DET
ajfa-5291	24	30	financial	financial	ADJ
ajfa-5291	24	31	performance	performance	NOUN
ajfa-5291	24	32	of	of	ADP
ajfa-5291	24	33	the	the	DET
ajfa-5291	24	34	firm	firm	NOUN
ajfa-5291	24	35	.	.	PUNCT
ajfa-5291	25	1	traditionally	traditionally	ADV
ajfa-5291	25	2	,	,	PUNCT
ajfa-5291	25	3	primary	primary	ADJ
ajfa-5291	25	4	apportionment	apportionment	NOUN
ajfa-5291	25	5	of	of	ADP
ajfa-5291	25	6	overhead	overhead	ADJ
ajfa-5291	25	7	costs	cost	NOUN
ajfa-5291	25	8	is	be	AUX
ajfa-5291	25	9	done	do	VERB
ajfa-5291	25	10	to	to	ADP
ajfa-5291	25	11	all	all	DET
ajfa-5291	25	12	the	the	DET
ajfa-5291	25	13	cost	cost	NOUN
ajfa-5291	25	14	centres	centre	NOUN
ajfa-5291	25	15	(	(	PUNCT
ajfa-5291	25	16	production	production	NOUN
ajfa-5291	25	17	and	and	CCONJ
ajfa-5291	25	18	service	service	NOUN
ajfa-5291	25	19	/	/	SYM
ajfa-5291	25	20	performance	performance	NOUN
ajfa-5291	25	21	centres	centre	NOUN
ajfa-5291	25	22	)	)	PUNCT
ajfa-5291	25	23	,	,	PUNCT
ajfa-5291	25	24	using	use	VERB
ajfa-5291	25	25	any	any	PRON
ajfa-5291	25	26	of	of	ADP
ajfa-5291	25	27	the	the	DET
ajfa-5291	25	28	numerous	numerous	ADJ
ajfa-5291	25	29	methods	method	NOUN
ajfa-5291	25	30	available	available	ADJ
ajfa-5291	25	31	.	.	PUNCT
ajfa-5291	26	1	for	for	SCONJ
ajfa-5291	26	2	fairness	fairness	NOUN
ajfa-5291	26	3	to	to	PART
ajfa-5291	26	4	be	be	AUX
ajfa-5291	26	5	ensured	ensure	VERB
ajfa-5291	26	6	,	,	PUNCT
ajfa-5291	26	7	the	the	DET
ajfa-5291	26	8	shares	share	NOUN
ajfa-5291	26	9	of	of	ADP
ajfa-5291	26	10	the	the	DET
ajfa-5291	26	11	service	service	NOUN
ajfa-5291	26	12	centres	centre	NOUN
ajfa-5291	26	13	overhead	overhead	ADJ
ajfa-5291	26	14	costs	cost	NOUN
ajfa-5291	26	15	are	be	AUX
ajfa-5291	26	16	to	to	PART
ajfa-5291	26	17	be	be	AUX
ajfa-5291	26	18	re	re	VERB
ajfa-5291	26	19	-	-	VERB
ajfa-5291	26	20	apportioned	apportion	VERB
ajfa-5291	26	21	to	to	ADP
ajfa-5291	26	22	the	the	DET
ajfa-5291	26	23	production	production	NOUN
ajfa-5291	26	24	centres	centre	NOUN
ajfa-5291	26	25	or	or	CCONJ
ajfa-5291	26	26	products	product	NOUN
ajfa-5291	26	27	based	base	VERB
ajfa-5291	26	28	on	on	ADP
ajfa-5291	26	29	the	the	DET
ajfa-5291	26	30	percentage	percentage	NOUN
ajfa-5291	26	31	services	service	NOUN
ajfa-5291	26	32	asian	asian	ADJ
ajfa-5291	26	33	journal	journal	NOUN
ajfa-5291	26	34	of	of	ADP
ajfa-5291	26	35	finance	finance	PROPN
ajfa-5291	26	36	&	&	CCONJ
ajfa-5291	26	37	accounting	accounting	PROPN
ajfa-5291	26	38	issn	issn	PROPN
ajfa-5291	26	39	1946	1946	NUM
ajfa-5291	26	40	-	-	PUNCT
ajfa-5291	26	41	052x	052x	PROPN
ajfa-5291	26	42	2014	2014	NUM
ajfa-5291	26	43	,	,	PUNCT
ajfa-5291	26	44	vol	vol	NOUN
ajfa-5291	26	45	.	.	PROPN
ajfa-5291	27	1	6	6	NUM
ajfa-5291	27	2	,	,	PUNCT
ajfa-5291	27	3	no	no	INTJ
ajfa-5291	27	4	.	.	NOUN
ajfa-5291	27	5	1	1	NUM
ajfa-5291	27	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5291	27	7	252	252	NUM
ajfa-5291	27	8	rendered	render	VERB
ajfa-5291	27	9	to	to	ADP
ajfa-5291	27	10	them	they	PRON
ajfa-5291	27	11	,	,	PUNCT
ajfa-5291	27	12	using	use	VERB
ajfa-5291	27	13	any	any	PRON
ajfa-5291	27	14	of	of	ADP
ajfa-5291	27	15	the	the	DET
ajfa-5291	27	16	secondary	secondary	ADJ
ajfa-5291	27	17	apportionment	apportionment	NOUN
ajfa-5291	27	18	methods	method	NOUN
ajfa-5291	27	19	like	like	ADP
ajfa-5291	27	20	direct	direct	ADJ
ajfa-5291	27	21	method	method	NOUN
ajfa-5291	27	22	,	,	PUNCT
ajfa-5291	27	23	continuous	continuous	ADJ
ajfa-5291	27	24	allotment	allotment	NOUN
ajfa-5291	27	25	method	method	NOUN
ajfa-5291	27	26	,	,	PUNCT
ajfa-5291	27	27	step	step	NOUN
ajfa-5291	27	28	method	method	NOUN
ajfa-5291	27	29	,	,	PUNCT
ajfa-5291	27	30	etc	etc	X
ajfa-5291	27	31	.	.	X
ajfa-5291	28	1	as	as	SCONJ
ajfa-5291	28	2	the	the	DET
ajfa-5291	28	3	indirect	indirect	ADJ
ajfa-5291	28	4	costs	cost	NOUN
ajfa-5291	28	5	are	be	AUX
ajfa-5291	28	6	fairly	fairly	ADV
ajfa-5291	28	7	apportioned	apportion	VERB
ajfa-5291	28	8	to	to	ADP
ajfa-5291	28	9	production	production	NOUN
ajfa-5291	28	10	centres	centre	NOUN
ajfa-5291	28	11	and	and	CCONJ
ajfa-5291	28	12	ultimately	ultimately	ADV
ajfa-5291	28	13	to	to	ADP
ajfa-5291	28	14	each	each	DET
ajfa-5291	28	15	unit	unit	NOUN
ajfa-5291	28	16	produced	produce	VERB
ajfa-5291	28	17	,	,	PUNCT
ajfa-5291	28	18	total	total	ADJ
ajfa-5291	28	19	cost	cost	NOUN
ajfa-5291	28	20	per	per	ADP
ajfa-5291	28	21	unit	unit	NOUN
ajfa-5291	28	22	can	can	AUX
ajfa-5291	28	23	now	now	ADV
ajfa-5291	28	24	be	be	AUX
ajfa-5291	28	25	determined	determine	VERB
ajfa-5291	28	26	since	since	SCONJ
ajfa-5291	28	27	material	material	NOUN
ajfa-5291	28	28	and	and	CCONJ
ajfa-5291	28	29	labour	labour	NOUN
ajfa-5291	28	30	costs	cost	NOUN
ajfa-5291	28	31	have	have	AUX
ajfa-5291	28	32	already	already	ADV
ajfa-5291	28	33	been	be	AUX
ajfa-5291	28	34	traced	trace	VERB
ajfa-5291	28	35	.	.	PUNCT
ajfa-5291	29	1	it	it	PRON
ajfa-5291	29	2	is	be	AUX
ajfa-5291	29	3	then	then	ADV
ajfa-5291	29	4	that	that	SCONJ
ajfa-5291	29	5	pricing	pricing	NOUN
ajfa-5291	29	6	decision	decision	NOUN
ajfa-5291	29	7	could	could	AUX
ajfa-5291	29	8	be	be	AUX
ajfa-5291	29	9	scientifically	scientifically	ADV
ajfa-5291	29	10	made	make	VERB
ajfa-5291	29	11	,	,	PUNCT
ajfa-5291	29	12	taking	take	VERB
ajfa-5291	29	13	into	into	ADP
ajfa-5291	29	14	account	account	NOUN
ajfa-5291	29	15	the	the	DET
ajfa-5291	29	16	target	target	NOUN
ajfa-5291	29	17	profit	profit	NOUN
ajfa-5291	29	18	to	to	PART
ajfa-5291	29	19	add	add	VERB
ajfa-5291	29	20	to	to	ADP
ajfa-5291	29	21	the	the	DET
ajfa-5291	29	22	total	total	ADJ
ajfa-5291	29	23	cost	cost	NOUN
ajfa-5291	29	24	per	per	ADP
ajfa-5291	29	25	unit	unit	NOUN
ajfa-5291	29	26	and	and	CCONJ
ajfa-5291	29	27	,	,	PUNCT
ajfa-5291	29	28	of	of	ADP
ajfa-5291	29	29	course	course	NOUN
ajfa-5291	29	30	,	,	PUNCT
ajfa-5291	29	31	the	the	DET
ajfa-5291	29	32	acceptance	acceptance	NOUN
ajfa-5291	29	33	of	of	ADP
ajfa-5291	29	34	the	the	DET
ajfa-5291	29	35	selling	selling	NOUN
ajfa-5291	29	36	price	price	NOUN
ajfa-5291	29	37	by	by	ADP
ajfa-5291	29	38	the	the	DET
ajfa-5291	29	39	market	market	NOUN
ajfa-5291	29	40	.	.	PUNCT
ajfa-5291	30	1	overhead	overhead	ADJ
ajfa-5291	30	2	costs	cost	NOUN
ajfa-5291	30	3	apportionment	apportionment	ADJ
ajfa-5291	30	4	,	,	PUNCT
ajfa-5291	30	5	therefore	therefore	ADV
ajfa-5291	30	6	,	,	PUNCT
ajfa-5291	30	7	needs	need	VERB
ajfa-5291	30	8	serious	serious	ADJ
ajfa-5291	30	9	attention	attention	NOUN
ajfa-5291	30	10	from	from	ADP
ajfa-5291	30	11	manufacturing	manufacture	VERB
ajfa-5291	30	12	firms	firm	NOUN
ajfa-5291	30	13	,	,	PUNCT
ajfa-5291	30	14	especially	especially	ADV
ajfa-5291	30	15	those	those	PRON
ajfa-5291	30	16	in	in	ADP
ajfa-5291	30	17	export	export	NOUN
ajfa-5291	30	18	-	-	PUNCT
ajfa-5291	30	19	oriented	orient	VERB
ajfa-5291	30	20	countries	country	NOUN
ajfa-5291	30	21	like	like	ADP
ajfa-5291	30	22	malaysia	malaysia	PROPN
ajfa-5291	30	23	.	.	PUNCT
ajfa-5291	31	1	naza	naza	PROPN
ajfa-5291	31	2	automotive	automotive	PROPN
ajfa-5291	31	3	manufacturing	manufacturing	PROPN
ajfa-5291	31	4	sdn	sdn	PROPN
ajfa-5291	31	5	.	.	PUNCT
ajfa-5291	32	1	bhd	bhd	PROPN
ajfa-5291	32	2	.	.	PROPN
ajfa-5291	32	3	was	be	AUX
ajfa-5291	32	4	selected	select	VERB
ajfa-5291	32	5	for	for	ADP
ajfa-5291	32	6	the	the	DET
ajfa-5291	32	7	study	study	NOUN
ajfa-5291	32	8	on	on	ADP
ajfa-5291	32	9	treatment	treatment	NOUN
ajfa-5291	32	10	of	of	ADP
ajfa-5291	32	11	overhead	overhead	ADJ
ajfa-5291	32	12	costs	cost	NOUN
ajfa-5291	32	13	apportionment	apportionment	ADJ
ajfa-5291	32	14	by	by	ADP
ajfa-5291	32	15	automobile	automobile	NOUN
ajfa-5291	32	16	manufacturing	manufacturing	NOUN
ajfa-5291	32	17	firms	firm	NOUN
ajfa-5291	32	18	in	in	ADP
ajfa-5291	32	19	malaysia	malaysia	PROPN
ajfa-5291	32	20	in	in	ADP
ajfa-5291	32	21	view	view	NOUN
ajfa-5291	32	22	of	of	ADP
ajfa-5291	32	23	the	the	DET
ajfa-5291	32	24	fact	fact	NOUN
ajfa-5291	32	25	that	that	SCONJ
ajfa-5291	32	26	the	the	DET
ajfa-5291	32	27	company	company	NOUN
ajfa-5291	32	28	bears	bear	VERB
ajfa-5291	32	29	all	all	DET
ajfa-5291	32	30	the	the	DET
ajfa-5291	32	31	characteristic	characteristic	ADJ
ajfa-5291	32	32	features	feature	NOUN
ajfa-5291	32	33	of	of	ADP
ajfa-5291	32	34	firms	firm	NOUN
ajfa-5291	32	35	operating	operate	VERB
ajfa-5291	32	36	in	in	ADP
ajfa-5291	32	37	that	that	DET
ajfa-5291	32	38	industry	industry	NOUN
ajfa-5291	32	39	.	.	PUNCT
ajfa-5291	33	1	it	it	PRON
ajfa-5291	33	2	is	be	AUX
ajfa-5291	33	3	hoped	hope	VERB
ajfa-5291	33	4	that	that	SCONJ
ajfa-5291	33	5	studying	study	VERB
ajfa-5291	33	6	the	the	DET
ajfa-5291	33	7	impact	impact	NOUN
ajfa-5291	33	8	of	of	ADP
ajfa-5291	33	9	overhead	overhead	ADJ
ajfa-5291	33	10	costs	cost	NOUN
ajfa-5291	33	11	apportionment	apportionment	ADJ
ajfa-5291	33	12	on	on	ADP
ajfa-5291	33	13	selling	sell	VERB
ajfa-5291	33	14	pricing	pricing	NOUN
ajfa-5291	33	15	decision	decision	NOUN
ajfa-5291	33	16	in	in	ADP
ajfa-5291	33	17	naza	naza	PROPN
ajfa-5291	33	18	automotive	automotive	ADJ
ajfa-5291	33	19	manufacturing	manufacturing	NOUN
ajfa-5291	33	20	firm	firm	NOUN
ajfa-5291	33	21	would	would	AUX
ajfa-5291	33	22	throw	throw	VERB
ajfa-5291	33	23	light	light	NOUN
ajfa-5291	33	24	on	on	ADP
ajfa-5291	33	25	how	how	SCONJ
ajfa-5291	33	26	overhead	overhead	ADJ
ajfa-5291	33	27	costs	cost	NOUN
ajfa-5291	33	28	are	be	AUX
ajfa-5291	33	29	apportioned	apportion	VERB
ajfa-5291	33	30	to	to	ADP
ajfa-5291	33	31	all	all	DET
ajfa-5291	33	32	cost	cost	NOUN
ajfa-5291	33	33	centres	centre	NOUN
ajfa-5291	33	34	in	in	ADP
ajfa-5291	33	35	the	the	DET
ajfa-5291	33	36	malaysian	malaysian	ADJ
ajfa-5291	33	37	automotive	automotive	ADJ
ajfa-5291	33	38	industry	industry	NOUN
ajfa-5291	33	39	.	.	PUNCT
ajfa-5291	34	1	this	this	PRON
ajfa-5291	34	2	would	would	AUX
ajfa-5291	34	3	give	give	VERB
ajfa-5291	34	4	room	room	NOUN
ajfa-5291	34	5	for	for	ADP
ajfa-5291	34	6	suggestion	suggestion	NOUN
ajfa-5291	34	7	on	on	ADP
ajfa-5291	34	8	the	the	DET
ajfa-5291	34	9	most	most	ADV
ajfa-5291	34	10	appropriate	appropriate	ADJ
ajfa-5291	34	11	treatment	treatment	NOUN
ajfa-5291	34	12	of	of	ADP
ajfa-5291	34	13	overhead	overhead	ADJ
ajfa-5291	34	14	costs	cost	NOUN
ajfa-5291	34	15	in	in	ADP
ajfa-5291	34	16	that	that	DET
ajfa-5291	34	17	industry	industry	NOUN
ajfa-5291	34	18	for	for	ADP
ajfa-5291	34	19	better	well	ADJ
ajfa-5291	34	20	pricing	pricing	NOUN
ajfa-5291	34	21	decision	decision	NOUN
ajfa-5291	34	22	.	.	PUNCT
ajfa-5291	35	1	this	this	DET
ajfa-5291	35	2	paper	paper	NOUN
ajfa-5291	35	3	specifically	specifically	ADV
ajfa-5291	35	4	examines	examine	VERB
ajfa-5291	35	5	the	the	DET
ajfa-5291	35	6	impact	impact	NOUN
ajfa-5291	35	7	of	of	ADP
ajfa-5291	35	8	overhead	overhead	ADJ
ajfa-5291	35	9	costs	cost	NOUN
ajfa-5291	35	10	apportionment	apportionment	ADJ
ajfa-5291	35	11	on	on	ADP
ajfa-5291	35	12	selling	sell	VERB
ajfa-5291	35	13	price	price	NOUN
ajfa-5291	35	14	determination	determination	NOUN
ajfa-5291	35	15	in	in	ADP
ajfa-5291	35	16	the	the	DET
ajfa-5291	35	17	malaysian	malaysian	ADJ
ajfa-5291	35	18	automotive	automotive	ADJ
ajfa-5291	35	19	industry	industry	NOUN
ajfa-5291	35	20	.	.	PUNCT
ajfa-5291	36	1	the	the	DET
ajfa-5291	36	2	paper	paper	NOUN
ajfa-5291	36	3	is	be	AUX
ajfa-5291	36	4	divided	divide	VERB
ajfa-5291	36	5	into	into	ADP
ajfa-5291	36	6	five	five	NUM
ajfa-5291	36	7	sections	section	NOUN
ajfa-5291	36	8	,	,	PUNCT
ajfa-5291	36	9	with	with	ADP
ajfa-5291	36	10	the	the	DET
ajfa-5291	36	11	introduction	introduction	NOUN
ajfa-5291	36	12	above	above	ADV
ajfa-5291	36	13	as	as	ADP
ajfa-5291	36	14	its	its	PRON
ajfa-5291	36	15	section	section	NOUN
ajfa-5291	36	16	1	1	NUM
ajfa-5291	36	17	.	.	PUNCT
ajfa-5291	36	18	section	section	NOUN
ajfa-5291	36	19	2	2	NUM
ajfa-5291	36	20	reviews	review	NOUN
ajfa-5291	36	21	related	relate	VERB
ajfa-5291	36	22	literature	literature	NOUN
ajfa-5291	36	23	.	.	PUNCT
ajfa-5291	37	1	section	section	NOUN
ajfa-5291	37	2	3	3	NUM
ajfa-5291	37	3	is	be	AUX
ajfa-5291	37	4	about	about	ADP
ajfa-5291	37	5	statement	statement	NOUN
ajfa-5291	37	6	of	of	ADP
ajfa-5291	37	7	the	the	DET
ajfa-5291	37	8	methodology	methodology	NOUN
ajfa-5291	37	9	used	use	VERB
ajfa-5291	37	10	in	in	ADP
ajfa-5291	37	11	the	the	DET
ajfa-5291	37	12	study	study	NOUN
ajfa-5291	37	13	.	.	PUNCT
ajfa-5291	38	1	section	section	NOUN
ajfa-5291	38	2	4	4	NUM
ajfa-5291	38	3	presents	present	VERB
ajfa-5291	38	4	and	and	CCONJ
ajfa-5291	38	5	discusses	discuss	VERB
ajfa-5291	38	6	the	the	DET
ajfa-5291	38	7	results	result	NOUN
ajfa-5291	38	8	obtained	obtain	VERB
ajfa-5291	38	9	,	,	PUNCT
ajfa-5291	38	10	while	while	SCONJ
ajfa-5291	38	11	section	section	NOUN
ajfa-5291	38	12	5	5	NUM
ajfa-5291	38	13	concludes	conclude	VERB
ajfa-5291	38	14	the	the	DET
ajfa-5291	38	15	paper	paper	NOUN
ajfa-5291	38	16	.	.	PUNCT
ajfa-5291	39	1	2	2	X
ajfa-5291	39	2	.	.	X
ajfa-5291	39	3	literature	literature	NOUN
ajfa-5291	39	4	review	review	VERB
ajfa-5291	39	5	2.1	2.1	NUM
ajfa-5291	39	6	conceptual	conceptual	ADJ
ajfa-5291	39	7	/	/	SYM
ajfa-5291	39	8	theoretical	theoretical	ADJ
ajfa-5291	39	9	framework	framework	NOUN
ajfa-5291	39	10	overhead	overhead	ADJ
ajfa-5291	39	11	cost	cost	NOUN
ajfa-5291	39	12	is	be	AUX
ajfa-5291	39	13	defined	define	VERB
ajfa-5291	39	14	as	as	ADP
ajfa-5291	39	15	indirect	indirect	ADJ
ajfa-5291	39	16	factory	factory	NOUN
ajfa-5291	39	17	-	-	PUNCT
ajfa-5291	39	18	related	relate	VERB
ajfa-5291	39	19	cost	cost	NOUN
ajfa-5291	39	20	.	.	PUNCT
ajfa-5291	40	1	it	it	PRON
ajfa-5291	40	2	is	be	AUX
ajfa-5291	40	3	a	a	DET
ajfa-5291	40	4	cost	cost	NOUN
ajfa-5291	40	5	that	that	PRON
ajfa-5291	40	6	is	be	AUX
ajfa-5291	40	7	difficult	difficult	ADJ
ajfa-5291	40	8	to	to	PART
ajfa-5291	40	9	trace	trace	VERB
ajfa-5291	40	10	into	into	ADP
ajfa-5291	40	11	the	the	DET
ajfa-5291	40	12	finished	finished	ADJ
ajfa-5291	40	13	products	product	NOUN
ajfa-5291	40	14	.	.	PUNCT
ajfa-5291	41	1	to	to	PART
ajfa-5291	41	2	exemplify	exemplify	VERB
ajfa-5291	41	3	overhead	overhead	ADJ
ajfa-5291	41	4	cost	cost	NOUN
ajfa-5291	41	5	,	,	PUNCT
ajfa-5291	41	6	the	the	DET
ajfa-5291	41	7	management	management	NOUN
ajfa-5291	41	8	accountancy	accountancy	NOUN
ajfa-5291	41	9	website	website	NOUN
ajfa-5291	41	10	(	(	PUNCT
ajfa-5291	41	11	http://www.managementaccountancy.com/2009/05/overhead-cost-allocation/	http://www.managementaccountancy.com/2009/05/overhead-cost-allocation/	PROPN
ajfa-5291	41	12	)	)	PUNCT
ajfa-5291	41	13	asks	ask	VERB
ajfa-5291	41	14	the	the	DET
ajfa-5291	41	15	question	question	NOUN
ajfa-5291	41	16	:	:	PUNCT
ajfa-5291	41	17	is	be	AUX
ajfa-5291	41	18	it	it	PRON
ajfa-5291	41	19	possible	possible	ADJ
ajfa-5291	41	20	to	to	PART
ajfa-5291	41	21	determine	determine	VERB
ajfa-5291	41	22	the	the	DET
ajfa-5291	41	23	costs	cost	NOUN
ajfa-5291	41	24	of	of	ADP
ajfa-5291	41	25	electricity	electricity	NOUN
ajfa-5291	41	26	used	use	VERB
ajfa-5291	41	27	to	to	PART
ajfa-5291	41	28	produce	produce	VERB
ajfa-5291	41	29	one	one	NUM
ajfa-5291	41	30	‘	'	PUNCT
ajfa-5291	41	31	can	can	AUX
ajfa-5291	41	32	’	'	PUNCT
ajfa-5291	41	33	of	of	ADP
ajfa-5291	41	34	soft	soft	ADJ
ajfa-5291	41	35	drink	drink	NOUN
ajfa-5291	41	36	?	?	PUNCT
ajfa-5291	42	1	but	but	CCONJ
ajfa-5291	42	2	each	each	DET
ajfa-5291	42	3	‘	'	PUNCT
ajfa-5291	42	4	can	can	AUX
ajfa-5291	42	5	’	'	PUNCT
ajfa-5291	42	6	of	of	ADP
ajfa-5291	42	7	soft	soft	ADJ
ajfa-5291	42	8	drink	drink	NOUN
ajfa-5291	42	9	deserves	deserve	VERB
ajfa-5291	42	10	some	some	DET
ajfa-5291	42	11	share	share	NOUN
ajfa-5291	42	12	of	of	ADP
ajfa-5291	42	13	the	the	DET
ajfa-5291	42	14	cost	cost	NOUN
ajfa-5291	42	15	of	of	ADP
ajfa-5291	42	16	electricity	electricity	NOUN
ajfa-5291	42	17	used	use	VERB
ajfa-5291	42	18	in	in	ADP
ajfa-5291	42	19	its	its	PRON
ajfa-5291	42	20	production	production	NOUN
ajfa-5291	42	21	!	!	PUNCT
ajfa-5291	43	1	overhead	overhead	ADJ
ajfa-5291	43	2	costs	cost	NOUN
ajfa-5291	43	3	,	,	PUNCT
ajfa-5291	43	4	therefore	therefore	ADV
ajfa-5291	43	5	,	,	PUNCT
ajfa-5291	43	6	need	need	VERB
ajfa-5291	43	7	to	to	PART
ajfa-5291	43	8	be	be	AUX
ajfa-5291	43	9	treated	treat	VERB
ajfa-5291	43	10	with	with	ADP
ajfa-5291	43	11	caution	caution	NOUN
ajfa-5291	43	12	and	and	CCONJ
ajfa-5291	43	13	seriousness	seriousness	NOUN
ajfa-5291	43	14	so	so	SCONJ
ajfa-5291	43	15	as	as	SCONJ
ajfa-5291	43	16	to	to	PART
ajfa-5291	43	17	avoid	avoid	VERB
ajfa-5291	43	18	wrong	wrong	ADJ
ajfa-5291	43	19	pricing	pricing	NOUN
ajfa-5291	43	20	decisions	decision	NOUN
ajfa-5291	43	21	.	.	PUNCT
ajfa-5291	44	1	these	these	DET
ajfa-5291	44	2	overhead	overhead	ADJ
ajfa-5291	44	3	costs	cost	NOUN
ajfa-5291	44	4	are	be	AUX
ajfa-5291	44	5	also	also	ADV
ajfa-5291	44	6	known	know	VERB
ajfa-5291	44	7	as	as	ADP
ajfa-5291	44	8	manufacturing	manufacturing	NOUN
ajfa-5291	44	9	overheads	overhead	NOUN
ajfa-5291	44	10	,	,	PUNCT
ajfa-5291	44	11	factory	factory	NOUN
ajfa-5291	44	12	overheads	overhead	NOUN
ajfa-5291	44	13	,	,	PUNCT
ajfa-5291	44	14	factory	factory	NOUN
ajfa-5291	44	15	burden	burden	NOUN
ajfa-5291	44	16	and	and	CCONJ
ajfa-5291	44	17	manufacturing	manufacturing	NOUN
ajfa-5291	44	18	support	support	NOUN
ajfa-5291	44	19	costs	cost	NOUN
ajfa-5291	44	20	.	.	PUNCT
ajfa-5291	45	1	to	to	PART
ajfa-5291	45	2	be	be	AUX
ajfa-5291	45	3	precise	precise	ADJ
ajfa-5291	45	4	,	,	PUNCT
ajfa-5291	45	5	manufacturing	manufacturing	NOUN
ajfa-5291	45	6	overheads	overhead	NOUN
ajfa-5291	45	7	are	be	AUX
ajfa-5291	45	8	the	the	DET
ajfa-5291	45	9	costs	cost	NOUN
ajfa-5291	45	10	which	which	PRON
ajfa-5291	45	11	the	the	DET
ajfa-5291	45	12	company	company	NOUN
ajfa-5291	45	13	incurs	incur	VERB
ajfa-5291	45	14	,	,	PUNCT
ajfa-5291	45	15	other	other	ADJ
ajfa-5291	45	16	than	than	ADP
ajfa-5291	45	17	the	the	DET
ajfa-5291	45	18	direct	direct	ADJ
ajfa-5291	45	19	costs	cost	NOUN
ajfa-5291	45	20	,	,	PUNCT
ajfa-5291	45	21	for	for	SCONJ
ajfa-5291	45	22	it	it	PRON
ajfa-5291	45	23	to	to	PART
ajfa-5291	45	24	produce	produce	VERB
ajfa-5291	45	25	the	the	DET
ajfa-5291	45	26	finished	finished	ADJ
ajfa-5291	45	27	products	product	NOUN
ajfa-5291	45	28	.	.	PUNCT
ajfa-5291	46	1	the	the	DET
ajfa-5291	46	2	costs	cost	NOUN
ajfa-5291	46	3	that	that	PRON
ajfa-5291	46	4	can	can	AUX
ajfa-5291	46	5	be	be	AUX
ajfa-5291	46	6	included	include	VERB
ajfa-5291	46	7	in	in	ADP
ajfa-5291	46	8	this	this	DET
ajfa-5291	46	9	group	group	NOUN
ajfa-5291	46	10	of	of	ADP
ajfa-5291	46	11	costs	cost	NOUN
ajfa-5291	46	12	are	be	AUX
ajfa-5291	46	13	handling	handle	VERB
ajfa-5291	46	14	and	and	CCONJ
ajfa-5291	46	15	setting	setting	NOUN
ajfa-5291	46	16	of	of	ADP
ajfa-5291	46	17	manufacturing	manufacturing	NOUN
ajfa-5291	46	18	equipment	equipment	NOUN
ajfa-5291	46	19	,	,	PUNCT
ajfa-5291	46	20	inspection	inspection	NOUN
ajfa-5291	46	21	of	of	ADP
ajfa-5291	46	22	the	the	DET
ajfa-5291	46	23	products	product	NOUN
ajfa-5291	46	24	,	,	PUNCT
ajfa-5291	46	25	maintenance	maintenance	NOUN
ajfa-5291	46	26	of	of	ADP
ajfa-5291	46	27	the	the	DET
ajfa-5291	46	28	machine	machine	NOUN
ajfa-5291	46	29	,	,	PUNCT
ajfa-5291	46	30	factory	factory	NOUN
ajfa-5291	46	31	cleanliness	cleanliness	NOUN
ajfa-5291	46	32	,	,	PUNCT
ajfa-5291	46	33	record	record	NOUN
ajfa-5291	46	34	keeping	keeping	NOUN
ajfa-5291	46	35	as	as	ADV
ajfa-5291	46	36	well	well	ADV
ajfa-5291	46	37	as	as	ADP
ajfa-5291	46	38	monitoring	monitoring	NOUN
ajfa-5291	46	39	and	and	CCONJ
ajfa-5291	46	40	maintenance	maintenance	NOUN
ajfa-5291	46	41	of	of	ADP
ajfa-5291	46	42	the	the	DET
ajfa-5291	46	43	production	production	NOUN
ajfa-5291	46	44	line	line	NOUN
ajfa-5291	46	45	.	.	PUNCT
ajfa-5291	47	1	mott	mott	PROPN
ajfa-5291	47	2	(	(	PUNCT
ajfa-5291	47	3	1991:6	1991:6	NUM
ajfa-5291	47	4	)	)	PUNCT
ajfa-5291	47	5	states	state	VERB
ajfa-5291	47	6	that	that	SCONJ
ajfa-5291	47	7	,	,	PUNCT
ajfa-5291	47	8	“	"	PUNCT
ajfa-5291	47	9	the	the	DET
ajfa-5291	47	10	easy	easy	ADJ
ajfa-5291	47	11	definition	definition	NOUN
ajfa-5291	47	12	of	of	ADP
ajfa-5291	47	13	indirect	indirect	ADJ
ajfa-5291	47	14	costs	cost	NOUN
ajfa-5291	47	15	is	be	AUX
ajfa-5291	47	16	to	to	PART
ajfa-5291	47	17	say	say	VERB
ajfa-5291	47	18	that	that	SCONJ
ajfa-5291	47	19	they	they	PRON
ajfa-5291	47	20	are	be	AUX
ajfa-5291	47	21	all	all	ADV
ajfa-5291	47	22	costs	cost	NOUN
ajfa-5291	47	23	which	which	PRON
ajfa-5291	47	24	can	can	AUX
ajfa-5291	47	25	not	not	PART
ajfa-5291	47	26	be	be	AUX
ajfa-5291	47	27	identified	identify	VERB
ajfa-5291	47	28	as	as	ADP
ajfa-5291	47	29	direct	direct	ADJ
ajfa-5291	47	30	costs	cost	NOUN
ajfa-5291	47	31	!	!	PUNCT
ajfa-5291	48	1	they	they	PRON
ajfa-5291	48	2	are	be	AUX
ajfa-5291	48	3	,	,	PUNCT
ajfa-5291	48	4	therefore	therefore	ADV
ajfa-5291	48	5	,	,	PUNCT
ajfa-5291	48	6	costs	cost	NOUN
ajfa-5291	48	7	which	which	PRON
ajfa-5291	48	8	can	can	AUX
ajfa-5291	48	9	not	not	PART
ajfa-5291	48	10	be	be	AUX
ajfa-5291	48	11	immediately	immediately	ADV
ajfa-5291	48	12	identified	identify	VERB
ajfa-5291	48	13	with	with	ADP
ajfa-5291	48	14	the	the	DET
ajfa-5291	48	15	end	end	NOUN
ajfa-5291	48	16	product	product	NOUN
ajfa-5291	48	17	going	go	VERB
ajfa-5291	48	18	to	to	ADP
ajfa-5291	48	19	customers	customer	NOUN
ajfa-5291	48	20	,	,	PUNCT
ajfa-5291	48	21	but	but	CCONJ
ajfa-5291	48	22	which	which	PRON
ajfa-5291	48	23	first	first	ADV
ajfa-5291	48	24	must	must	AUX
ajfa-5291	48	25	go	go	VERB
ajfa-5291	48	26	through	through	ADP
ajfa-5291	48	27	some	some	DET
ajfa-5291	48	28	intermediate	intermediate	ADJ
ajfa-5291	48	29	channelling	channelling	NOUN
ajfa-5291	48	30	process	process	NOUN
ajfa-5291	48	31	”	"	PUNCT
ajfa-5291	48	32	.	.	PUNCT
ajfa-5291	49	1	this	this	PRON
ajfa-5291	49	2	means	mean	VERB
ajfa-5291	49	3	that	that	SCONJ
ajfa-5291	49	4	overhead	overhead	ADJ
ajfa-5291	49	5	cost	cost	NOUN
ajfa-5291	49	6	is	be	AUX
ajfa-5291	49	7	the	the	DET
ajfa-5291	49	8	cost	cost	NOUN
ajfa-5291	49	9	asian	asian	ADJ
ajfa-5291	49	10	journal	journal	NOUN
ajfa-5291	49	11	of	of	ADP
ajfa-5291	49	12	finance	finance	PROPN
ajfa-5291	49	13	&	&	CCONJ
ajfa-5291	49	14	accounting	accounting	PROPN
ajfa-5291	49	15	issn	issn	PROPN
ajfa-5291	49	16	1946	1946	NUM
ajfa-5291	49	17	-	-	PUNCT
ajfa-5291	49	18	052x	052x	PROPN
ajfa-5291	49	19	2014	2014	NUM
ajfa-5291	49	20	,	,	PUNCT
ajfa-5291	49	21	vol	vol	NOUN
ajfa-5291	49	22	.	.	PROPN
ajfa-5291	49	23	6	6	NUM
ajfa-5291	49	24	,	,	PUNCT
ajfa-5291	49	25	no	no	INTJ
ajfa-5291	49	26	.	.	NOUN
ajfa-5291	49	27	1	1	NUM
ajfa-5291	49	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	49	29	253	253	NUM
ajfa-5291	49	30	which	which	PRON
ajfa-5291	49	31	can	can	AUX
ajfa-5291	49	32	only	only	ADV
ajfa-5291	49	33	be	be	AUX
ajfa-5291	49	34	traced	trace	VERB
ajfa-5291	49	35	to	to	ADP
ajfa-5291	49	36	the	the	DET
ajfa-5291	49	37	finished	finished	ADJ
ajfa-5291	49	38	products	product	NOUN
ajfa-5291	49	39	using	use	VERB
ajfa-5291	49	40	suitable	suitable	ADJ
ajfa-5291	49	41	methods	method	NOUN
ajfa-5291	49	42	of	of	ADP
ajfa-5291	49	43	primary	primary	ADJ
ajfa-5291	49	44	and	and	CCONJ
ajfa-5291	49	45	secondary	secondary	ADJ
ajfa-5291	49	46	apportionment	apportionment	NOUN
ajfa-5291	49	47	.	.	PUNCT
ajfa-5291	50	1	according	accord	VERB
ajfa-5291	50	2	to	to	ADP
ajfa-5291	50	3	mott	mott	PROPN
ajfa-5291	50	4	(	(	PUNCT
ajfa-5291	50	5	1991:8	1991:8	NUM
ajfa-5291	50	6	)	)	PUNCT
ajfa-5291	50	7	,	,	PUNCT
ajfa-5291	50	8	“	"	PUNCT
ajfa-5291	50	9	when	when	SCONJ
ajfa-5291	50	10	a	a	DET
ajfa-5291	50	11	cost	cost	NOUN
ajfa-5291	50	12	can	can	AUX
ajfa-5291	50	13	be	be	AUX
ajfa-5291	50	14	charged	charge	VERB
ajfa-5291	50	15	in	in	ADP
ajfa-5291	50	16	total	total	NOUN
ajfa-5291	50	17	to	to	ADP
ajfa-5291	50	18	either	either	CCONJ
ajfa-5291	50	19	a	a	DET
ajfa-5291	50	20	cost	cost	NOUN
ajfa-5291	50	21	unit	unit	NOUN
ajfa-5291	50	22	or	or	CCONJ
ajfa-5291	50	23	a	a	DET
ajfa-5291	50	24	cost	cost	NOUN
ajfa-5291	50	25	centre	centre	NOUN
ajfa-5291	50	26	,	,	PUNCT
ajfa-5291	50	27	without	without	ADP
ajfa-5291	50	28	first	first	ADV
ajfa-5291	50	29	being	be	AUX
ajfa-5291	50	30	divided	divide	VERB
ajfa-5291	50	31	into	into	ADP
ajfa-5291	50	32	smaller	small	ADJ
ajfa-5291	50	33	parts	part	NOUN
ajfa-5291	50	34	,	,	PUNCT
ajfa-5291	50	35	we	we	PRON
ajfa-5291	50	36	say	say	VERB
ajfa-5291	50	37	it	it	PRON
ajfa-5291	50	38	is	be	AUX
ajfa-5291	50	39	allocated	allocate	VERB
ajfa-5291	50	40	”	"	PUNCT
ajfa-5291	50	41	.	.	PUNCT
ajfa-5291	51	1	costs	cost	NOUN
ajfa-5291	51	2	allocation	allocation	NOUN
ajfa-5291	51	3	also	also	ADV
ajfa-5291	51	4	can	can	AUX
ajfa-5291	51	5	be	be	AUX
ajfa-5291	51	6	defined	define	VERB
ajfa-5291	51	7	as	as	ADP
ajfa-5291	51	8	cost	cost	NOUN
ajfa-5291	51	9	assignment	assignment	NOUN
ajfa-5291	51	10	,	,	PUNCT
ajfa-5291	51	11	cost	cost	NOUN
ajfa-5291	51	12	apportionment	apportionment	NOUN
ajfa-5291	51	13	and	and	CCONJ
ajfa-5291	51	14	cost	cost	NOUN
ajfa-5291	51	15	distribution	distribution	NOUN
ajfa-5291	51	16	.	.	PUNCT
ajfa-5291	52	1	all	all	PRON
ajfa-5291	52	2	of	of	ADP
ajfa-5291	52	3	these	these	DET
ajfa-5291	52	4	terms	term	NOUN
ajfa-5291	52	5	explain	explain	VERB
ajfa-5291	52	6	the	the	DET
ajfa-5291	52	7	process	process	NOUN
ajfa-5291	52	8	of	of	ADP
ajfa-5291	52	9	taking	take	VERB
ajfa-5291	52	10	a	a	DET
ajfa-5291	52	11	given	give	VERB
ajfa-5291	52	12	common	common	ADJ
ajfa-5291	52	13	cost	cost	NOUN
ajfa-5291	52	14	and	and	CCONJ
ajfa-5291	52	15	dividing	divide	VERB
ajfa-5291	52	16	it	it	PRON
ajfa-5291	52	17	between	between	ADP
ajfa-5291	52	18	various	various	ADJ
ajfa-5291	52	19	cost	cost	NOUN
ajfa-5291	52	20	objects	object	NOUN
ajfa-5291	52	21	.	.	PUNCT
ajfa-5291	53	1	three	three	NUM
ajfa-5291	53	2	steps	step	NOUN
ajfa-5291	53	3	are	be	AUX
ajfa-5291	53	4	required	require	VERB
ajfa-5291	53	5	to	to	PART
ajfa-5291	53	6	allocate	allocate	VERB
ajfa-5291	53	7	costs	cost	NOUN
ajfa-5291	53	8	:	:	PUNCT
ajfa-5291	53	9	first	first	ADV
ajfa-5291	53	10	,	,	PUNCT
ajfa-5291	53	11	define	define	VERB
ajfa-5291	53	12	the	the	DET
ajfa-5291	53	13	cost	cost	NOUN
ajfa-5291	53	14	objects	object	NOUN
ajfa-5291	53	15	,	,	PUNCT
ajfa-5291	53	16	second	second	ADV
ajfa-5291	53	17	,	,	PUNCT
ajfa-5291	53	18	accumulate	accumulate	VERB
ajfa-5291	53	19	the	the	DET
ajfa-5291	53	20	common	common	ADJ
ajfa-5291	53	21	costs	cost	NOUN
ajfa-5291	53	22	to	to	PART
ajfa-5291	53	23	be	be	AUX
ajfa-5291	53	24	assigned	assign	VERB
ajfa-5291	53	25	to	to	ADP
ajfa-5291	53	26	the	the	DET
ajfa-5291	53	27	cost	cost	NOUN
ajfa-5291	53	28	objects	object	NOUN
ajfa-5291	53	29	and	and	CCONJ
ajfa-5291	53	30	third	third	ADV
ajfa-5291	53	31	,	,	PUNCT
ajfa-5291	53	32	choose	choose	VERB
ajfa-5291	53	33	a	a	DET
ajfa-5291	53	34	method	method	NOUN
ajfa-5291	53	35	for	for	ADP
ajfa-5291	53	36	allocating	allocate	VERB
ajfa-5291	53	37	common	common	ADJ
ajfa-5291	53	38	costs	cost	NOUN
ajfa-5291	53	39	accumulated	accumulate	VERB
ajfa-5291	53	40	in	in	ADP
ajfa-5291	53	41	step	step	NOUN
ajfa-5291	53	42	2	2	NUM
ajfa-5291	53	43	to	to	ADP
ajfa-5291	53	44	the	the	DET
ajfa-5291	53	45	cost	cost	NOUN
ajfa-5291	53	46	objects	object	NOUN
ajfa-5291	53	47	defined	define	VERB
ajfa-5291	53	48	in	in	ADP
ajfa-5291	53	49	step	step	NOUN
ajfa-5291	53	50	1	1	NUM
ajfa-5291	53	51	(	(	PUNCT
ajfa-5291	53	52	zimmerman	zimmerman	NOUN
ajfa-5291	53	53	,	,	PUNCT
ajfa-5291	53	54	2009:314	2009:314	NUM
ajfa-5291	53	55	)	)	PUNCT
ajfa-5291	53	56	.	.	PUNCT
ajfa-5291	54	1	again	again	ADV
ajfa-5291	54	2	,	,	PUNCT
ajfa-5291	54	3	zimmerman	zimmerman	PROPN
ajfa-5291	54	4	(	(	PUNCT
ajfa-5291	54	5	2009:316	2009:316	NUM
ajfa-5291	54	6	)	)	PUNCT
ajfa-5291	54	7	states	state	VERB
ajfa-5291	54	8	that	that	SCONJ
ajfa-5291	54	9	,	,	PUNCT
ajfa-5291	54	10	“	"	PUNCT
ajfa-5291	54	11	cost	cost	NOUN
ajfa-5291	54	12	allocations	allocation	NOUN
ajfa-5291	54	13	are	be	AUX
ajfa-5291	54	14	quite	quite	ADV
ajfa-5291	54	15	prevalent	prevalent	ADJ
ajfa-5291	54	16	in	in	ADP
ajfa-5291	54	17	manufacturing	manufacturing	NOUN
ajfa-5291	54	18	.	.	PUNCT
ajfa-5291	55	1	manufacturers	manufacturer	NOUN
ajfa-5291	55	2	can	can	AUX
ajfa-5291	55	3	not	not	PART
ajfa-5291	55	4	deduct	deduct	VERB
ajfa-5291	55	5	all	all	DET
ajfa-5291	55	6	their	their	PRON
ajfa-5291	55	7	manufacturing	manufacturing	NOUN
ajfa-5291	55	8	costs	cost	NOUN
ajfa-5291	55	9	for	for	ADP
ajfa-5291	55	10	financial	financial	ADJ
ajfa-5291	55	11	reporting	reporting	NOUN
ajfa-5291	55	12	and	and	CCONJ
ajfa-5291	55	13	tax	tax	NOUN
ajfa-5291	55	14	purposes	purpose	NOUN
ajfa-5291	55	15	.	.	PUNCT
ajfa-5291	56	1	rather	rather	ADV
ajfa-5291	56	2	,	,	PUNCT
ajfa-5291	56	3	they	they	PRON
ajfa-5291	56	4	must	must	AUX
ajfa-5291	56	5	trace	trace	VERB
ajfa-5291	56	6	their	their	PRON
ajfa-5291	56	7	direct	direct	ADJ
ajfa-5291	56	8	manufacturing	manufacturing	NOUN
ajfa-5291	56	9	costs	cost	NOUN
ajfa-5291	56	10	and	and	CCONJ
ajfa-5291	56	11	allocate	allocate	VERB
ajfa-5291	56	12	their	their	PRON
ajfa-5291	56	13	indirect	indirect	ADJ
ajfa-5291	56	14	manufacturing	manufacturing	NOUN
ajfa-5291	56	15	costs	cost	NOUN
ajfa-5291	56	16	between	between	ADP
ajfa-5291	56	17	units	unit	NOUN
ajfa-5291	56	18	sold	sell	VERB
ajfa-5291	56	19	and	and	CCONJ
ajfa-5291	56	20	units	unit	NOUN
ajfa-5291	56	21	remaining	remain	VERB
ajfa-5291	56	22	in	in	ADP
ajfa-5291	56	23	inventory	inventory	NOUN
ajfa-5291	56	24	”	"	PUNCT
ajfa-5291	56	25	.	.	PUNCT
ajfa-5291	57	1	hence	hence	ADV
ajfa-5291	57	2	,	,	PUNCT
ajfa-5291	57	3	for	for	ADP
ajfa-5291	57	4	calculating	calculate	VERB
ajfa-5291	57	5	cost	cost	NOUN
ajfa-5291	57	6	of	of	ADP
ajfa-5291	57	7	goods	good	NOUN
ajfa-5291	57	8	sold	sell	VERB
ajfa-5291	57	9	,	,	PUNCT
ajfa-5291	57	10	net	net	ADJ
ajfa-5291	57	11	income	income	NOUN
ajfa-5291	57	12	and	and	CCONJ
ajfa-5291	57	13	cost	cost	NOUN
ajfa-5291	57	14	of	of	ADP
ajfa-5291	57	15	closing	close	VERB
ajfa-5291	57	16	inventory	inventory	NOUN
ajfa-5291	57	17	,	,	PUNCT
ajfa-5291	57	18	financial	financial	ADJ
ajfa-5291	57	19	reporting	reporting	NOUN
ajfa-5291	57	20	standards	standard	NOUN
ajfa-5291	57	21	require	require	VERB
ajfa-5291	57	22	that	that	SCONJ
ajfa-5291	57	23	indirect	indirect	ADJ
ajfa-5291	57	24	manufacturing	manufacturing	NOUN
ajfa-5291	57	25	costs	cost	NOUN
ajfa-5291	57	26	are	be	AUX
ajfa-5291	57	27	to	to	PART
ajfa-5291	57	28	be	be	AUX
ajfa-5291	57	29	apportioned	apportion	VERB
ajfa-5291	57	30	.	.	PUNCT
ajfa-5291	58	1	cost	cost	NOUN
ajfa-5291	58	2	apportionment	apportionment	NOUN
ajfa-5291	58	3	issue	issue	NOUN
ajfa-5291	58	4	also	also	ADV
ajfa-5291	58	5	arises	arise	VERB
ajfa-5291	58	6	whenever	whenever	SCONJ
ajfa-5291	58	7	a	a	DET
ajfa-5291	58	8	firm	firm	NOUN
ajfa-5291	58	9	has	have	VERB
ajfa-5291	58	10	a	a	DET
ajfa-5291	58	11	cost	cost	NOUN
ajfa-5291	58	12	-	-	PUNCT
ajfa-5291	58	13	based	base	VERB
ajfa-5291	58	14	reimbursable	reimbursable	ADJ
ajfa-5291	58	15	contract	contract	NOUN
ajfa-5291	58	16	.	.	PUNCT
ajfa-5291	59	1	in	in	ADP
ajfa-5291	59	2	this	this	DET
ajfa-5291	59	3	case	case	NOUN
ajfa-5291	59	4	,	,	PUNCT
ajfa-5291	59	5	the	the	DET
ajfa-5291	59	6	firm	firm	NOUN
ajfa-5291	59	7	’s	’s	PART
ajfa-5291	59	8	revenues	revenue	NOUN
ajfa-5291	59	9	depend	depend	VERB
ajfa-5291	59	10	on	on	ADP
ajfa-5291	59	11	reported	report	VERB
ajfa-5291	59	12	costs	cost	NOUN
ajfa-5291	59	13	,	,	PUNCT
ajfa-5291	59	14	including	include	VERB
ajfa-5291	59	15	allocated	allocate	VERB
ajfa-5291	59	16	costs	cost	NOUN
ajfa-5291	59	17	.	.	PUNCT
ajfa-5291	60	1	this	this	PRON
ajfa-5291	60	2	shows	show	VERB
ajfa-5291	60	3	that	that	SCONJ
ajfa-5291	60	4	selling	sell	VERB
ajfa-5291	60	5	price	price	NOUN
ajfa-5291	60	6	of	of	ADP
ajfa-5291	60	7	a	a	DET
ajfa-5291	60	8	product	product	NOUN
ajfa-5291	60	9	depends	depend	VERB
ajfa-5291	60	10	to	to	ADP
ajfa-5291	60	11	a	a	DET
ajfa-5291	60	12	large	large	ADJ
ajfa-5291	60	13	extent	extent	NOUN
ajfa-5291	60	14	on	on	ADP
ajfa-5291	60	15	the	the	DET
ajfa-5291	60	16	overhead	overhead	ADJ
ajfa-5291	60	17	costs	cost	NOUN
ajfa-5291	60	18	apportioned	apportion	VERB
ajfa-5291	60	19	to	to	ADP
ajfa-5291	60	20	the	the	DET
ajfa-5291	60	21	product	product	NOUN
ajfa-5291	60	22	.	.	PUNCT
ajfa-5291	61	1	there	there	PRON
ajfa-5291	61	2	are	be	VERB
ajfa-5291	61	3	several	several	ADJ
ajfa-5291	61	4	methods	method	NOUN
ajfa-5291	61	5	of	of	ADP
ajfa-5291	61	6	allocating	allocate	VERB
ajfa-5291	61	7	overhead	overhead	ADJ
ajfa-5291	61	8	costs	cost	NOUN
ajfa-5291	61	9	to	to	PART
ajfa-5291	61	10	cost	cost	NOUN
ajfa-5291	61	11	centres	centre	NOUN
ajfa-5291	61	12	.	.	PUNCT
ajfa-5291	62	1	in	in	ADP
ajfa-5291	62	2	this	this	DET
ajfa-5291	62	3	study	study	NOUN
ajfa-5291	62	4	,	,	PUNCT
ajfa-5291	62	5	the	the	DET
ajfa-5291	62	6	examination	examination	NOUN
ajfa-5291	62	7	of	of	ADP
ajfa-5291	62	8	these	these	DET
ajfa-5291	62	9	methods	method	NOUN
ajfa-5291	62	10	is	be	AUX
ajfa-5291	62	11	restricted	restrict	VERB
ajfa-5291	62	12	to	to	ADP
ajfa-5291	62	13	activity	activity	NOUN
ajfa-5291	62	14	-	-	PUNCT
ajfa-5291	62	15	based	base	VERB
ajfa-5291	62	16	costing	costing	NOUN
ajfa-5291	62	17	(	(	PUNCT
ajfa-5291	62	18	abc	abc	PROPN
ajfa-5291	62	19	)	)	PUNCT
ajfa-5291	62	20	method	method	NOUN
ajfa-5291	62	21	of	of	ADP
ajfa-5291	62	22	total	total	ADJ
ajfa-5291	62	23	cost	cost	NOUN
ajfa-5291	62	24	determination	determination	NOUN
ajfa-5291	62	25	and	and	CCONJ
ajfa-5291	62	26	traditional	traditional	ADJ
ajfa-5291	62	27	methods	method	NOUN
ajfa-5291	62	28	of	of	ADP
ajfa-5291	62	29	overhead	overhead	ADJ
ajfa-5291	62	30	costs	cost	NOUN
ajfa-5291	62	31	apportionment	apportionment	ADJ
ajfa-5291	62	32	and	and	CCONJ
ajfa-5291	62	33	total	total	ADJ
ajfa-5291	62	34	cost	cost	NOUN
ajfa-5291	62	35	per	per	ADP
ajfa-5291	62	36	unit	unit	NOUN
ajfa-5291	62	37	determination	determination	NOUN
ajfa-5291	62	38	.	.	PUNCT
ajfa-5291	63	1	2.1.1	2.1.1	NUM
ajfa-5291	63	2	traditional	traditional	ADJ
ajfa-5291	63	3	overhead	overhead	ADJ
ajfa-5291	63	4	cost	cost	NOUN
ajfa-5291	63	5	apportionment	apportionment	NOUN
ajfa-5291	63	6	method	method	NOUN
ajfa-5291	63	7	a	a	DET
ajfa-5291	63	8	well	well	ADV
ajfa-5291	63	9	established	establish	VERB
ajfa-5291	63	10	method	method	NOUN
ajfa-5291	63	11	for	for	ADP
ajfa-5291	63	12	allocating	allocate	VERB
ajfa-5291	63	13	overhead	overhead	ADJ
ajfa-5291	63	14	costs	cost	NOUN
ajfa-5291	63	15	is	be	AUX
ajfa-5291	63	16	the	the	DET
ajfa-5291	63	17	traditional	traditional	ADJ
ajfa-5291	63	18	method	method	NOUN
ajfa-5291	63	19	.	.	PUNCT
ajfa-5291	64	1	horngren	horngren	PROPN
ajfa-5291	64	2	,	,	PUNCT
ajfa-5291	64	3	bhimani	bhimani	NOUN
ajfa-5291	64	4	,	,	PUNCT
ajfa-5291	64	5	foster	foster	ADJ
ajfa-5291	64	6	and	and	CCONJ
ajfa-5291	64	7	datar	datar	ADJ
ajfa-5291	64	8	(	(	PUNCT
ajfa-5291	64	9	1999	1999	NUM
ajfa-5291	64	10	)	)	PUNCT
ajfa-5291	64	11	are	be	AUX
ajfa-5291	64	12	of	of	ADP
ajfa-5291	64	13	the	the	DET
ajfa-5291	64	14	view	view	NOUN
ajfa-5291	64	15	that	that	SCONJ
ajfa-5291	64	16	the	the	DET
ajfa-5291	64	17	traditional	traditional	ADJ
ajfa-5291	64	18	approach	approach	NOUN
ajfa-5291	64	19	of	of	ADP
ajfa-5291	64	20	overhead	overhead	ADJ
ajfa-5291	64	21	cost	cost	NOUN
ajfa-5291	64	22	apportionment	apportionment	NOUN
ajfa-5291	64	23	often	often	ADV
ajfa-5291	64	24	uses	use	VERB
ajfa-5291	64	25	too	too	ADV
ajfa-5291	64	26	few	few	ADJ
ajfa-5291	64	27	pools	pool	NOUN
ajfa-5291	64	28	of	of	ADP
ajfa-5291	64	29	indirect	indirect	ADJ
ajfa-5291	64	30	costs	cost	NOUN
ajfa-5291	64	31	,	,	PUNCT
ajfa-5291	64	32	so	so	SCONJ
ajfa-5291	64	33	that	that	SCONJ
ajfa-5291	64	34	cost	cost	NOUN
ajfa-5291	64	35	allocations	allocation	NOUN
ajfa-5291	64	36	are	be	AUX
ajfa-5291	64	37	overly	overly	ADV
ajfa-5291	64	38	broad	broad	ADJ
ajfa-5291	64	39	averages	average	NOUN
ajfa-5291	64	40	.	.	PUNCT
ajfa-5291	65	1	the	the	DET
ajfa-5291	65	2	resulting	result	VERB
ajfa-5291	65	3	costs	cost	NOUN
ajfa-5291	65	4	may	may	AUX
ajfa-5291	65	5	lead	lead	VERB
ajfa-5291	65	6	managers	manager	NOUN
ajfa-5291	65	7	to	to	PART
ajfa-5291	65	8	make	make	VERB
ajfa-5291	65	9	erroneous	erroneous	ADJ
ajfa-5291	65	10	decisions	decision	NOUN
ajfa-5291	65	11	about	about	ADP
ajfa-5291	65	12	pricing	pricing	NOUN
ajfa-5291	65	13	or	or	CCONJ
ajfa-5291	65	14	product	product	NOUN
ajfa-5291	65	15	emphasis	emphasis	NOUN
ajfa-5291	65	16	.	.	PUNCT
ajfa-5291	66	1	this	this	PRON
ajfa-5291	66	2	shows	show	VERB
ajfa-5291	66	3	that	that	SCONJ
ajfa-5291	66	4	traditional	traditional	ADJ
ajfa-5291	66	5	method	method	NOUN
ajfa-5291	66	6	does	do	AUX
ajfa-5291	66	7	not	not	PART
ajfa-5291	66	8	emphasize	emphasize	VERB
ajfa-5291	66	9	on	on	ADP
ajfa-5291	66	10	the	the	DET
ajfa-5291	66	11	need	need	NOUN
ajfa-5291	66	12	to	to	PART
ajfa-5291	66	13	“	"	PUNCT
ajfa-5291	66	14	net	net	ADJ
ajfa-5291	66	15	”	"	PUNCT
ajfa-5291	66	16	all	all	DET
ajfa-5291	66	17	indirect	indirect	ADJ
ajfa-5291	66	18	cost	cost	NOUN
ajfa-5291	66	19	elements	element	NOUN
ajfa-5291	66	20	;	;	PUNCT
ajfa-5291	66	21	it	it	PRON
ajfa-5291	66	22	is	be	AUX
ajfa-5291	66	23	concerned	concern	VERB
ajfa-5291	66	24	only	only	ADV
ajfa-5291	66	25	with	with	ADP
ajfa-5291	66	26	the	the	DET
ajfa-5291	66	27	few	few	ADJ
ajfa-5291	66	28	prominent	prominent	ADJ
ajfa-5291	66	29	indirect	indirect	ADJ
ajfa-5291	66	30	costs	cost	NOUN
ajfa-5291	66	31	like	like	ADP
ajfa-5291	66	32	depreciation	depreciation	NOUN
ajfa-5291	66	33	,	,	PUNCT
ajfa-5291	66	34	electricity	electricity	NOUN
ajfa-5291	66	35	charges	charge	NOUN
ajfa-5291	66	36	,	,	PUNCT
ajfa-5291	66	37	water	water	NOUN
ajfa-5291	66	38	bills	bill	NOUN
ajfa-5291	66	39	,	,	PUNCT
ajfa-5291	66	40	salary	salary	NOUN
ajfa-5291	66	41	of	of	ADP
ajfa-5291	66	42	administrative	administrative	ADJ
ajfa-5291	66	43	staff	staff	NOUN
ajfa-5291	66	44	,	,	PUNCT
ajfa-5291	66	45	etc	etc	X
ajfa-5291	66	46	.	.	X
ajfa-5291	66	47	additionally	additionally	ADV
ajfa-5291	66	48	,	,	PUNCT
ajfa-5291	66	49	jamaliah	jamaliah	PROPN
ajfa-5291	66	50	and	and	CCONJ
ajfa-5291	66	51	maliah	maliah	PROPN
ajfa-5291	66	52	(	(	PUNCT
ajfa-5291	66	53	2008	2008	NUM
ajfa-5291	66	54	:	:	PUNCT
ajfa-5291	66	55	7	7	X
ajfa-5291	66	56	)	)	PUNCT
ajfa-5291	66	57	opined	opine	VERB
ajfa-5291	66	58	that	that	SCONJ
ajfa-5291	66	59	“	"	PUNCT
ajfa-5291	66	60	the	the	DET
ajfa-5291	66	61	traditional	traditional	ADJ
ajfa-5291	66	62	accounting	accounting	NOUN
ajfa-5291	66	63	approach	approach	NOUN
ajfa-5291	66	64	for	for	ADP
ajfa-5291	66	65	primary	primary	ADJ
ajfa-5291	66	66	apportionment	apportionment	NOUN
ajfa-5291	66	67	of	of	ADP
ajfa-5291	66	68	overhead	overhead	ADJ
ajfa-5291	66	69	costs	cost	NOUN
ajfa-5291	66	70	is	be	AUX
ajfa-5291	66	71	about	about	ADP
ajfa-5291	66	72	allocation	allocation	NOUN
ajfa-5291	66	73	based	base	VERB
ajfa-5291	66	74	on	on	ADP
ajfa-5291	66	75	labour	labour	ADJ
ajfa-5291	66	76	hours	hour	NOUN
ajfa-5291	66	77	or	or	CCONJ
ajfa-5291	66	78	machine	machine	NOUN
ajfa-5291	66	79	hours	hour	NOUN
ajfa-5291	66	80	”	"	PUNCT
ajfa-5291	66	81	.	.	PUNCT
ajfa-5291	67	1	the	the	DET
ajfa-5291	67	2	limitations	limitation	NOUN
ajfa-5291	67	3	of	of	ADP
ajfa-5291	67	4	this	this	DET
ajfa-5291	67	5	method	method	NOUN
ajfa-5291	67	6	,	,	PUNCT
ajfa-5291	67	7	according	accord	VERB
ajfa-5291	67	8	to	to	ADP
ajfa-5291	67	9	them	they	PRON
ajfa-5291	67	10	are	be	AUX
ajfa-5291	67	11	that	that	SCONJ
ajfa-5291	67	12	“	"	PUNCT
ajfa-5291	67	13	it	it	PRON
ajfa-5291	67	14	rarely	rarely	ADV
ajfa-5291	67	15	reflects	reflect	VERB
ajfa-5291	67	16	the	the	DET
ajfa-5291	67	17	true	true	ADJ
ajfa-5291	67	18	cause	cause	NOUN
ajfa-5291	67	19	and	and	CCONJ
ajfa-5291	67	20	effect	effect	NOUN
ajfa-5291	67	21	of	of	ADP
ajfa-5291	67	22	the	the	DET
ajfa-5291	67	23	relationship	relationship	NOUN
ajfa-5291	67	24	between	between	ADP
ajfa-5291	67	25	indirect	indirect	ADJ
ajfa-5291	67	26	costs	cost	NOUN
ajfa-5291	67	27	and	and	CCONJ
ajfa-5291	67	28	individual	individual	ADJ
ajfa-5291	67	29	products	product	NOUN
ajfa-5291	67	30	”	"	PUNCT
ajfa-5291	67	31	.	.	PUNCT
ajfa-5291	68	1	scholars	scholar	NOUN
ajfa-5291	68	2	like	like	ADP
ajfa-5291	68	3	bastl	bastl	NOUN
ajfa-5291	68	4	,	,	PUNCT
ajfa-5291	68	5	grubic	grubic	NOUN
ajfa-5291	68	6	,	,	PUNCT
ajfa-5291	68	7	templar	templar	ADJ
ajfa-5291	68	8	,	,	PUNCT
ajfa-5291	68	9	harrison	harrison	PROPN
ajfa-5291	68	10	and	and	CCONJ
ajfa-5291	68	11	fan	fan	PROPN
ajfa-5291	68	12	(	(	PUNCT
ajfa-5291	68	13	2010	2010	NUM
ajfa-5291	68	14	)	)	PUNCT
ajfa-5291	68	15	are	be	AUX
ajfa-5291	68	16	of	of	ADP
ajfa-5291	68	17	the	the	DET
ajfa-5291	68	18	view	view	NOUN
ajfa-5291	68	19	that	that	SCONJ
ajfa-5291	68	20	the	the	DET
ajfa-5291	68	21	traditional	traditional	ADJ
ajfa-5291	68	22	accounting	accounting	NOUN
ajfa-5291	68	23	practice	practice	NOUN
ajfa-5291	68	24	is	be	AUX
ajfa-5291	68	25	mainly	mainly	ADV
ajfa-5291	68	26	represented	represent	VERB
ajfa-5291	68	27	by	by	ADP
ajfa-5291	68	28	standard	standard	ADJ
ajfa-5291	68	29	costing	costing	NOUN
ajfa-5291	68	30	,	,	PUNCT
ajfa-5291	68	31	which	which	PRON
ajfa-5291	68	32	often	often	ADV
ajfa-5291	68	33	do	do	VERB
ajfa-5291	68	34	not	not	PART
ajfa-5291	68	35	asian	asian	ADJ
ajfa-5291	68	36	journal	journal	NOUN
ajfa-5291	68	37	of	of	ADP
ajfa-5291	68	38	finance	finance	PROPN
ajfa-5291	68	39	&	&	CCONJ
ajfa-5291	68	40	accounting	accounting	PROPN
ajfa-5291	68	41	issn	issn	PROPN
ajfa-5291	68	42	1946	1946	NUM
ajfa-5291	68	43	-	-	PUNCT
ajfa-5291	68	44	052x	052x	PROPN
ajfa-5291	68	45	2014	2014	NUM
ajfa-5291	68	46	,	,	PUNCT
ajfa-5291	68	47	vol	vol	NOUN
ajfa-5291	68	48	.	.	PROPN
ajfa-5291	68	49	6	6	NUM
ajfa-5291	68	50	,	,	PUNCT
ajfa-5291	68	51	no	no	INTJ
ajfa-5291	68	52	.	.	NOUN
ajfa-5291	68	53	1	1	NUM
ajfa-5291	68	54	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	68	55	254	254	NUM
ajfa-5291	68	56	fulfil	fulfil	NOUN
ajfa-5291	68	57	inter	inter	ADJ
ajfa-5291	68	58	-	-	ADJ
ajfa-5291	68	59	organisational	organisational	ADJ
ajfa-5291	68	60	roles	role	NOUN
ajfa-5291	68	61	well	well	ADV
ajfa-5291	68	62	enough	enough	ADV
ajfa-5291	68	63	to	to	PART
ajfa-5291	68	64	be	be	AUX
ajfa-5291	68	65	considered	consider	VERB
ajfa-5291	68	66	relevant	relevant	ADJ
ajfa-5291	68	67	for	for	ADP
ajfa-5291	68	68	decision	decision	NOUN
ajfa-5291	68	69	making	make	VERB
ajfa-5291	68	70	support	support	NOUN
ajfa-5291	68	71	.	.	PUNCT
ajfa-5291	69	1	other	other	ADJ
ajfa-5291	69	2	explanations	explanation	NOUN
ajfa-5291	69	3	regarding	regard	VERB
ajfa-5291	69	4	traditional	traditional	ADJ
ajfa-5291	69	5	apportionment	apportionment	NOUN
ajfa-5291	69	6	are	be	AUX
ajfa-5291	69	7	offered	offer	VERB
ajfa-5291	69	8	by	by	ADP
ajfa-5291	69	9	chan	chan	PROPN
ajfa-5291	69	10	and	and	CCONJ
ajfa-5291	69	11	lee	lee	PROPN
ajfa-5291	69	12	(	(	PUNCT
ajfa-5291	69	13	2003	2003	NUM
ajfa-5291	69	14	)	)	PUNCT
ajfa-5291	69	15	who	who	PRON
ajfa-5291	69	16	state	state	VERB
ajfa-5291	69	17	that	that	SCONJ
ajfa-5291	69	18	in	in	ADP
ajfa-5291	69	19	using	use	VERB
ajfa-5291	69	20	the	the	DET
ajfa-5291	69	21	traditional	traditional	ADJ
ajfa-5291	69	22	costing	cost	VERB
ajfa-5291	69	23	system	system	NOUN
ajfa-5291	69	24	,	,	PUNCT
ajfa-5291	69	25	the	the	DET
ajfa-5291	69	26	allocation	allocation	NOUN
ajfa-5291	69	27	basis	basis	NOUN
ajfa-5291	69	28	adopted	adopt	VERB
ajfa-5291	69	29	in	in	ADP
ajfa-5291	69	30	stage	stage	NOUN
ajfa-5291	69	31	two	two	NUM
ajfa-5291	69	32	(	(	PUNCT
ajfa-5291	69	33	secondary	secondary	ADJ
ajfa-5291	69	34	apportionment	apportionment	NOUN
ajfa-5291	69	35	)	)	PUNCT
ajfa-5291	69	36	tend	tend	VERB
ajfa-5291	69	37	to	to	PART
ajfa-5291	69	38	be	be	AUX
ajfa-5291	69	39	dominated	dominate	VERB
ajfa-5291	69	40	by	by	ADP
ajfa-5291	69	41	volume	volume	NOUN
ajfa-5291	69	42	-	-	PUNCT
ajfa-5291	69	43	related	relate	VERB
ajfa-5291	69	44	factors	factor	NOUN
ajfa-5291	69	45	,	,	PUNCT
ajfa-5291	69	46	such	such	ADJ
ajfa-5291	69	47	as	as	ADP
ajfa-5291	69	48	number	number	NOUN
ajfa-5291	69	49	of	of	ADP
ajfa-5291	69	50	direct	direct	ADJ
ajfa-5291	69	51	labour	labour	NOUN
ajfa-5291	69	52	hours	hour	NOUN
ajfa-5291	69	53	,	,	PUNCT
ajfa-5291	69	54	direct	direct	ADJ
ajfa-5291	69	55	labour	labour	NOUN
ajfa-5291	69	56	dollars	dollar	NOUN
ajfa-5291	69	57	and	and	CCONJ
ajfa-5291	69	58	number	number	NOUN
ajfa-5291	69	59	of	of	ADP
ajfa-5291	69	60	production	production	NOUN
ajfa-5291	69	61	units	unit	NOUN
ajfa-5291	69	62	.	.	PUNCT
ajfa-5291	70	1	however	however	ADV
ajfa-5291	70	2	,	,	PUNCT
ajfa-5291	70	3	these	these	DET
ajfa-5291	70	4	apportionment	apportionment	ADJ
ajfa-5291	70	5	methods	method	NOUN
ajfa-5291	70	6	often	often	ADV
ajfa-5291	70	7	do	do	AUX
ajfa-5291	70	8	not	not	PART
ajfa-5291	70	9	reflect	reflect	VERB
ajfa-5291	70	10	reality	reality	NOUN
ajfa-5291	70	11	.	.	PUNCT
ajfa-5291	71	1	chan	chan	PROPN
ajfa-5291	71	2	and	and	CCONJ
ajfa-5291	71	3	lee(2003	lee(2003	PROPN
ajfa-5291	71	4	)	)	PUNCT
ajfa-5291	71	5	are	be	AUX
ajfa-5291	71	6	,	,	PUNCT
ajfa-5291	71	7	therefore	therefore	ADV
ajfa-5291	71	8	,	,	PUNCT
ajfa-5291	71	9	uncomfortable	uncomfortable	ADJ
ajfa-5291	71	10	with	with	ADP
ajfa-5291	71	11	the	the	DET
ajfa-5291	71	12	use	use	NOUN
ajfa-5291	71	13	of	of	ADP
ajfa-5291	71	14	traditional	traditional	ADJ
ajfa-5291	71	15	method	method	NOUN
ajfa-5291	71	16	of	of	ADP
ajfa-5291	71	17	overhead	overhead	ADJ
ajfa-5291	71	18	cost	cost	NOUN
ajfa-5291	71	19	apportionment	apportionment	NOUN
ajfa-5291	71	20	,	,	PUNCT
ajfa-5291	71	21	especially	especially	ADV
ajfa-5291	71	22	using	use	VERB
ajfa-5291	71	23	any	any	DET
ajfa-5291	71	24	the	the	DET
ajfa-5291	71	25	methods	method	NOUN
ajfa-5291	71	26	of	of	ADP
ajfa-5291	71	27	secondary	secondary	ADJ
ajfa-5291	71	28	apportionment	apportionment	NOUN
ajfa-5291	71	29	.	.	PUNCT
ajfa-5291	72	1	to	to	ADP
ajfa-5291	72	2	them	they	PRON
ajfa-5291	72	3	the	the	DET
ajfa-5291	72	4	bases	basis	NOUN
ajfa-5291	72	5	used	use	VERB
ajfa-5291	72	6	are	be	AUX
ajfa-5291	72	7	mostly	mostly	ADV
ajfa-5291	72	8	subjective	subjective	ADJ
ajfa-5291	72	9	and	and	CCONJ
ajfa-5291	72	10	,	,	PUNCT
ajfa-5291	72	11	so	so	ADV
ajfa-5291	72	12	,	,	PUNCT
ajfa-5291	72	13	unreliable	unreliable	ADJ
ajfa-5291	72	14	.	.	PUNCT
ajfa-5291	73	1	since	since	SCONJ
ajfa-5291	73	2	,	,	PUNCT
ajfa-5291	73	3	the	the	DET
ajfa-5291	73	4	traditional	traditional	ADJ
ajfa-5291	73	5	method	method	NOUN
ajfa-5291	73	6	is	be	AUX
ajfa-5291	73	7	just	just	ADV
ajfa-5291	73	8	based	base	VERB
ajfa-5291	73	9	on	on	ADP
ajfa-5291	73	10	the	the	DET
ajfa-5291	73	11	number	number	NOUN
ajfa-5291	73	12	of	of	ADP
ajfa-5291	73	13	direct	direct	ADJ
ajfa-5291	73	14	labour	labour	NOUN
ajfa-5291	73	15	hours	hour	NOUN
ajfa-5291	73	16	,	,	PUNCT
ajfa-5291	73	17	direct	direct	ADJ
ajfa-5291	73	18	labour	labour	NOUN
ajfa-5291	73	19	dollars	dollar	NOUN
ajfa-5291	73	20	and	and	CCONJ
ajfa-5291	73	21	number	number	NOUN
ajfa-5291	73	22	of	of	ADP
ajfa-5291	73	23	production	production	NOUN
ajfa-5291	73	24	units	unit	NOUN
ajfa-5291	73	25	,	,	PUNCT
ajfa-5291	73	26	there	there	PRON
ajfa-5291	73	27	is	be	VERB
ajfa-5291	73	28	the	the	DET
ajfa-5291	73	29	danger	danger	NOUN
ajfa-5291	73	30	that	that	SCONJ
ajfa-5291	73	31	it	it	PRON
ajfa-5291	73	32	would	would	AUX
ajfa-5291	73	33	lead	lead	VERB
ajfa-5291	73	34	to	to	ADP
ajfa-5291	73	35	inaccurate	inaccurate	ADJ
ajfa-5291	73	36	and	and	CCONJ
ajfa-5291	73	37	unreliable	unreliable	ADJ
ajfa-5291	73	38	calculation	calculation	NOUN
ajfa-5291	73	39	of	of	ADP
ajfa-5291	73	40	the	the	DET
ajfa-5291	73	41	total	total	ADJ
ajfa-5291	73	42	cost	cost	NOUN
ajfa-5291	73	43	that	that	PRON
ajfa-5291	73	44	is	be	AUX
ajfa-5291	73	45	incurred	incur	VERB
ajfa-5291	73	46	to	to	PART
ajfa-5291	73	47	produce	produce	VERB
ajfa-5291	73	48	a	a	DET
ajfa-5291	73	49	unit	unit	NOUN
ajfa-5291	73	50	of	of	ADP
ajfa-5291	73	51	product	product	NOUN
ajfa-5291	73	52	.	.	PUNCT
ajfa-5291	74	1	thus	thus	ADV
ajfa-5291	74	2	,	,	PUNCT
ajfa-5291	74	3	it	it	PRON
ajfa-5291	74	4	is	be	AUX
ajfa-5291	74	5	bound	bind	VERB
ajfa-5291	74	6	to	to	PART
ajfa-5291	74	7	lead	lead	VERB
ajfa-5291	74	8	a	a	DET
ajfa-5291	74	9	manufacturer	manufacturer	NOUN
ajfa-5291	74	10	to	to	ADP
ajfa-5291	74	11	the	the	DET
ajfa-5291	74	12	determination	determination	NOUN
ajfa-5291	74	13	of	of	ADP
ajfa-5291	74	14	inaccurate	inaccurate	ADJ
ajfa-5291	74	15	and	and	CCONJ
ajfa-5291	74	16	wrong	wrong	ADJ
ajfa-5291	74	17	selling	selling	NOUN
ajfa-5291	74	18	price	price	NOUN
ajfa-5291	74	19	of	of	ADP
ajfa-5291	74	20	the	the	DET
ajfa-5291	74	21	product	product	NOUN
ajfa-5291	74	22	.	.	PUNCT
ajfa-5291	75	1	this	this	PRON
ajfa-5291	75	2	would	would	AUX
ajfa-5291	75	3	ultimately	ultimately	ADV
ajfa-5291	75	4	affect	affect	VERB
ajfa-5291	75	5	the	the	DET
ajfa-5291	75	6	overall	overall	ADJ
ajfa-5291	75	7	performance	performance	NOUN
ajfa-5291	75	8	of	of	ADP
ajfa-5291	75	9	the	the	DET
ajfa-5291	75	10	business	business	NOUN
ajfa-5291	75	11	in	in	ADP
ajfa-5291	75	12	the	the	DET
ajfa-5291	75	13	shortor	shortor	NOUN
ajfa-5291	75	14	long	long	ADV
ajfa-5291	75	15	-	-	PUNCT
ajfa-5291	75	16	run	run	VERB
ajfa-5291	75	17	.	.	PUNCT
ajfa-5291	76	1	2.1.2	2.1.2	NUM
ajfa-5291	76	2	activity	activity	NOUN
ajfa-5291	76	3	-	-	PUNCT
ajfa-5291	76	4	based	base	VERB
ajfa-5291	76	5	costing	costing	NOUN
ajfa-5291	76	6	method	method	NOUN
ajfa-5291	76	7	gunasekaran	gunasekaran	NOUN
ajfa-5291	76	8	,	,	PUNCT
ajfa-5291	76	9	marri	marri	NOUN
ajfa-5291	76	10	and	and	CCONJ
ajfa-5291	76	11	yusuf	yusuf	PROPN
ajfa-5291	76	12	(	(	PUNCT
ajfa-5291	76	13	1999:287	1999:287	PROPN
ajfa-5291	76	14	)	)	PUNCT
ajfa-5291	76	15	explain	explain	VERB
ajfa-5291	76	16	that	that	SCONJ
ajfa-5291	76	17	,	,	PUNCT
ajfa-5291	76	18	“	"	PUNCT
ajfa-5291	76	19	the	the	DET
ajfa-5291	76	20	ultimate	ultimate	ADJ
ajfa-5291	76	21	goal	goal	NOUN
ajfa-5291	76	22	of	of	ADP
ajfa-5291	76	23	abc	abc	PROPN
ajfa-5291	76	24	as	as	ADP
ajfa-5291	76	25	a	a	DET
ajfa-5291	76	26	cost	cost	NOUN
ajfa-5291	76	27	allocation	allocation	NOUN
ajfa-5291	76	28	system	system	NOUN
ajfa-5291	76	29	is	be	AUX
ajfa-5291	76	30	to	to	PART
ajfa-5291	76	31	trace	trace	VERB
ajfa-5291	76	32	the	the	DET
ajfa-5291	76	33	production	production	NOUN
ajfa-5291	76	34	costs	cost	NOUN
ajfa-5291	76	35	generated	generate	VERB
ajfa-5291	76	36	by	by	ADP
ajfa-5291	76	37	the	the	DET
ajfa-5291	76	38	production	production	NOUN
ajfa-5291	76	39	of	of	ADP
ajfa-5291	76	40	goods	good	NOUN
ajfa-5291	76	41	or	or	CCONJ
ajfa-5291	76	42	services	service	NOUN
ajfa-5291	76	43	,	,	PUNCT
ajfa-5291	76	44	as	as	ADV
ajfa-5291	76	45	accurately	accurately	ADV
ajfa-5291	76	46	as	as	SCONJ
ajfa-5291	76	47	desired	desire	VERB
ajfa-5291	76	48	,	,	PUNCT
ajfa-5291	76	49	to	to	ADP
ajfa-5291	76	50	the	the	DET
ajfa-5291	76	51	causing	cause	VERB
ajfa-5291	76	52	activities	activity	NOUN
ajfa-5291	76	53	”	"	PUNCT
ajfa-5291	76	54	.	.	PUNCT
ajfa-5291	77	1	this	this	PRON
ajfa-5291	77	2	means	mean	VERB
ajfa-5291	77	3	that	that	SCONJ
ajfa-5291	77	4	activities	activity	NOUN
ajfa-5291	77	5	are	be	AUX
ajfa-5291	77	6	the	the	DET
ajfa-5291	77	7	bases	basis	NOUN
ajfa-5291	77	8	of	of	ADP
ajfa-5291	77	9	incurring	incur	VERB
ajfa-5291	77	10	direct	direct	ADJ
ajfa-5291	77	11	and	and	CCONJ
ajfa-5291	77	12	indirect	indirect	ADJ
ajfa-5291	77	13	cost	cost	NOUN
ajfa-5291	77	14	,	,	PUNCT
ajfa-5291	77	15	leading	lead	VERB
ajfa-5291	77	16	to	to	ADP
ajfa-5291	77	17	the	the	DET
ajfa-5291	77	18	total	total	ADJ
ajfa-5291	77	19	cost	cost	NOUN
ajfa-5291	77	20	of	of	ADP
ajfa-5291	77	21	the	the	DET
ajfa-5291	77	22	activities	activity	NOUN
ajfa-5291	77	23	necessary	necessary	ADJ
ajfa-5291	77	24	for	for	ADP
ajfa-5291	77	25	the	the	DET
ajfa-5291	77	26	production	production	NOUN
ajfa-5291	77	27	of	of	ADP
ajfa-5291	77	28	a	a	DET
ajfa-5291	77	29	unit	unit	NOUN
ajfa-5291	77	30	of	of	ADP
ajfa-5291	77	31	product	product	NOUN
ajfa-5291	77	32	or	or	CCONJ
ajfa-5291	77	33	service	service	NOUN
ajfa-5291	77	34	.	.	PUNCT
ajfa-5291	78	1	synder	synder	NOUN
ajfa-5291	78	2	and	and	CCONJ
ajfa-5291	78	3	davenport	davenport	PROPN
ajfa-5291	78	4	(	(	PUNCT
ajfa-5291	78	5	1997	1997	NUM
ajfa-5291	78	6	)	)	PUNCT
ajfa-5291	78	7	,	,	PUNCT
ajfa-5291	78	8	define	define	VERB
ajfa-5291	78	9	abc	abc	PROPN
ajfa-5291	78	10	as	as	ADP
ajfa-5291	78	11	an	an	DET
ajfa-5291	78	12	attempt	attempt	NOUN
ajfa-5291	78	13	to	to	PART
ajfa-5291	78	14	allocate	allocate	VERB
ajfa-5291	78	15	overhead	overhead	ADJ
ajfa-5291	78	16	costs	cost	NOUN
ajfa-5291	78	17	based	base	VERB
ajfa-5291	78	18	on	on	ADP
ajfa-5291	78	19	the	the	DET
ajfa-5291	78	20	activities	activity	NOUN
ajfa-5291	78	21	that	that	PRON
ajfa-5291	78	22	cause	cause	VERB
ajfa-5291	78	23	overhead	overhead	ADJ
ajfa-5291	78	24	costs	cost	NOUN
ajfa-5291	78	25	to	to	PART
ajfa-5291	78	26	be	be	AUX
ajfa-5291	78	27	incurred	incur	VERB
ajfa-5291	78	28	,	,	PUNCT
ajfa-5291	78	29	rather	rather	ADV
ajfa-5291	78	30	than	than	ADP
ajfa-5291	78	31	arbitrarily	arbitrarily	ADV
ajfa-5291	78	32	assigning	assign	VERB
ajfa-5291	78	33	overhead	overhead	ADJ
ajfa-5291	78	34	costs	cost	NOUN
ajfa-5291	78	35	simply	simply	ADV
ajfa-5291	78	36	because	because	SCONJ
ajfa-5291	78	37	the	the	DET
ajfa-5291	78	38	organisation	organisation	NOUN
ajfa-5291	78	39	incurs	incur	VERB
ajfa-5291	78	40	them	they	PRON
ajfa-5291	78	41	.	.	PUNCT
ajfa-5291	79	1	this	this	DET
ajfa-5291	79	2	method	method	NOUN
ajfa-5291	79	3	is	be	AUX
ajfa-5291	79	4	simply	simply	ADV
ajfa-5291	79	5	about	about	ADP
ajfa-5291	79	6	allocating	allocate	VERB
ajfa-5291	79	7	overhead	overhead	ADJ
ajfa-5291	79	8	costs	cost	NOUN
ajfa-5291	79	9	based	base	VERB
ajfa-5291	79	10	on	on	ADP
ajfa-5291	79	11	the	the	DET
ajfa-5291	79	12	activities	activity	NOUN
ajfa-5291	79	13	leading	lead	VERB
ajfa-5291	79	14	to	to	ADP
ajfa-5291	79	15	the	the	DET
ajfa-5291	79	16	production	production	NOUN
ajfa-5291	79	17	of	of	ADP
ajfa-5291	79	18	goods	good	NOUN
ajfa-5291	79	19	or	or	CCONJ
ajfa-5291	79	20	services	service	NOUN
ajfa-5291	79	21	.	.	PUNCT
ajfa-5291	80	1	guy	guy	NOUN
ajfa-5291	80	2	(	(	PUNCT
ajfa-5291	80	3	1997	1997	NUM
ajfa-5291	80	4	)	)	PUNCT
ajfa-5291	80	5	is	be	AUX
ajfa-5291	80	6	of	of	ADP
ajfa-5291	80	7	the	the	DET
ajfa-5291	80	8	view	view	NOUN
ajfa-5291	80	9	that	that	SCONJ
ajfa-5291	80	10	abc	abc	PROPN
ajfa-5291	80	11	can	can	AUX
ajfa-5291	80	12	be	be	AUX
ajfa-5291	80	13	useful	useful	ADJ
ajfa-5291	80	14	in	in	ADP
ajfa-5291	80	15	avoiding	avoid	VERB
ajfa-5291	80	16	allocation	allocation	NOUN
ajfa-5291	80	17	of	of	ADP
ajfa-5291	80	18	charges	charge	NOUN
ajfa-5291	80	19	into	into	ADP
ajfa-5291	80	20	the	the	DET
ajfa-5291	80	21	cost	cost	NOUN
ajfa-5291	80	22	of	of	ADP
ajfa-5291	80	23	products	product	NOUN
ajfa-5291	80	24	that	that	PRON
ajfa-5291	80	25	are	be	AUX
ajfa-5291	80	26	not	not	PART
ajfa-5291	80	27	concerned	concern	VERB
ajfa-5291	80	28	with	with	ADP
ajfa-5291	80	29	those	those	DET
ajfa-5291	80	30	charges	charge	NOUN
ajfa-5291	80	31	.	.	PUNCT
ajfa-5291	81	1	according	accord	VERB
ajfa-5291	81	2	to	to	ADP
ajfa-5291	81	3	jamaliah	jamaliah	PROPN
ajfa-5291	81	4	and	and	CCONJ
ajfa-5291	81	5	maliah	maliah	PROPN
ajfa-5291	81	6	(	(	PUNCT
ajfa-5291	81	7	2008	2008	NUM
ajfa-5291	81	8	)	)	PUNCT
ajfa-5291	81	9	,	,	PUNCT
ajfa-5291	81	10	abc	abc	PROPN
ajfa-5291	81	11	is	be	AUX
ajfa-5291	81	12	a	a	DET
ajfa-5291	81	13	tool	tool	NOUN
ajfa-5291	81	14	to	to	PART
ajfa-5291	81	15	help	help	VERB
ajfa-5291	81	16	allocate	allocate	VERB
ajfa-5291	81	17	overheads	overhead	NOUN
ajfa-5291	81	18	with	with	ADP
ajfa-5291	81	19	a	a	DET
ajfa-5291	81	20	greater	great	ADJ
ajfa-5291	81	21	degree	degree	NOUN
ajfa-5291	81	22	of	of	ADP
ajfa-5291	81	23	accuracy	accuracy	NOUN
ajfa-5291	81	24	.	.	PUNCT
ajfa-5291	82	1	abc	abc	PROPN
ajfa-5291	82	2	has	have	AUX
ajfa-5291	82	3	been	be	AUX
ajfa-5291	82	4	defined	define	VERB
ajfa-5291	82	5	as	as	ADP
ajfa-5291	82	6	a	a	DET
ajfa-5291	82	7	method	method	NOUN
ajfa-5291	82	8	of	of	ADP
ajfa-5291	82	9	measuring	measure	VERB
ajfa-5291	82	10	cost	cost	NOUN
ajfa-5291	82	11	and	and	CCONJ
ajfa-5291	82	12	performance	performance	NOUN
ajfa-5291	82	13	of	of	ADP
ajfa-5291	82	14	activities	activity	NOUN
ajfa-5291	82	15	and	and	CCONJ
ajfa-5291	82	16	products	product	NOUN
ajfa-5291	82	17	(	(	PUNCT
ajfa-5291	82	18	gunasekaran	gunasekaran	NOUN
ajfa-5291	82	19	,	,	PUNCT
ajfa-5291	82	20	marri	marri	NOUN
ajfa-5291	82	21	and	and	CCONJ
ajfa-5291	82	22	yusuf	yusuf	PROPN
ajfa-5291	82	23	,	,	PUNCT
ajfa-5291	82	24	1999	1999	NUM
ajfa-5291	82	25	)	)	PUNCT
ajfa-5291	82	26	.	.	PUNCT
ajfa-5291	83	1	from	from	ADP
ajfa-5291	83	2	these	these	DET
ajfa-5291	83	3	explanations	explanation	NOUN
ajfa-5291	83	4	,	,	PUNCT
ajfa-5291	83	5	it	it	PRON
ajfa-5291	83	6	is	be	AUX
ajfa-5291	83	7	clear	clear	ADJ
ajfa-5291	83	8	that	that	SCONJ
ajfa-5291	83	9	abc	abc	PROPN
ajfa-5291	83	10	is	be	AUX
ajfa-5291	83	11	considered	consider	VERB
ajfa-5291	83	12	to	to	PART
ajfa-5291	83	13	be	be	AUX
ajfa-5291	83	14	relatively	relatively	ADV
ajfa-5291	83	15	accurate	accurate	ADJ
ajfa-5291	83	16	compared	compare	VERB
ajfa-5291	83	17	to	to	ADP
ajfa-5291	83	18	other	other	ADJ
ajfa-5291	83	19	methods	method	NOUN
ajfa-5291	83	20	of	of	ADP
ajfa-5291	83	21	overhead	overhead	ADJ
ajfa-5291	83	22	cost	cost	NOUN
ajfa-5291	83	23	apportionment	apportionment	NOUN
ajfa-5291	83	24	.	.	PUNCT
ajfa-5291	84	1	according	accord	VERB
ajfa-5291	84	2	to	to	ADP
ajfa-5291	84	3	horngren	horngren	PROPN
ajfa-5291	84	4	,	,	PUNCT
ajfa-5291	84	5	bhimani	bhimani	NOUN
ajfa-5291	84	6	,	,	PUNCT
ajfa-5291	84	7	foster	foster	ADJ
ajfa-5291	84	8	and	and	CCONJ
ajfa-5291	84	9	datar	datar	ADJ
ajfa-5291	84	10	(	(	PUNCT
ajfa-5291	84	11	1999	1999	NUM
ajfa-5291	84	12	)	)	PUNCT
ajfa-5291	84	13	,	,	PUNCT
ajfa-5291	84	14	abc	abc	PROPN
ajfa-5291	84	15	focuses	focus	VERB
ajfa-5291	84	16	on	on	ADP
ajfa-5291	84	17	activities	activity	NOUN
ajfa-5291	84	18	as	as	ADP
ajfa-5291	84	19	the	the	DET
ajfa-5291	84	20	fundamental	fundamental	ADJ
ajfa-5291	84	21	cost	cost	NOUN
ajfa-5291	84	22	objects	object	NOUN
ajfa-5291	84	23	.	.	PUNCT
ajfa-5291	85	1	an	an	DET
ajfa-5291	85	2	activity	activity	NOUN
ajfa-5291	85	3	is	be	AUX
ajfa-5291	85	4	an	an	DET
ajfa-5291	85	5	event	event	NOUN
ajfa-5291	85	6	,	,	PUNCT
ajfa-5291	85	7	task	task	NOUN
ajfa-5291	85	8	or	or	CCONJ
ajfa-5291	85	9	unit	unit	NOUN
ajfa-5291	85	10	or	or	CCONJ
ajfa-5291	85	11	work	work	VERB
ajfa-5291	85	12	with	with	ADP
ajfa-5291	85	13	a	a	DET
ajfa-5291	85	14	specified	specified	ADJ
ajfa-5291	85	15	purpose	purpose	NOUN
ajfa-5291	85	16	.	.	PUNCT
ajfa-5291	86	1	abc	abc	PROPN
ajfa-5291	86	2	uses	use	VERB
ajfa-5291	86	3	the	the	DET
ajfa-5291	86	4	cost	cost	NOUN
ajfa-5291	86	5	of	of	ADP
ajfa-5291	86	6	these	these	DET
ajfa-5291	86	7	activities	activity	NOUN
ajfa-5291	86	8	as	as	ADP
ajfa-5291	86	9	the	the	DET
ajfa-5291	86	10	basis	basis	NOUN
ajfa-5291	86	11	for	for	ADP
ajfa-5291	86	12	assigning	assign	VERB
ajfa-5291	86	13	costs	cost	NOUN
ajfa-5291	86	14	(	(	PUNCT
ajfa-5291	86	15	direct	direct	ADJ
ajfa-5291	86	16	and	and	CCONJ
ajfa-5291	86	17	indirect	indirect	ADJ
ajfa-5291	86	18	)	)	PUNCT
ajfa-5291	86	19	to	to	ADP
ajfa-5291	86	20	other	other	ADJ
ajfa-5291	86	21	cost	cost	NOUN
ajfa-5291	86	22	objects	object	NOUN
ajfa-5291	86	23	,	,	PUNCT
ajfa-5291	86	24	such	such	ADJ
ajfa-5291	86	25	as	as	ADP
ajfa-5291	86	26	products	product	NOUN
ajfa-5291	86	27	,	,	PUNCT
ajfa-5291	86	28	services	service	NOUN
ajfa-5291	86	29	or	or	CCONJ
ajfa-5291	86	30	customers	customer	NOUN
ajfa-5291	86	31	.	.	PUNCT
ajfa-5291	87	1	this	this	PRON
ajfa-5291	87	2	is	be	AUX
ajfa-5291	87	3	another	another	DET
ajfa-5291	87	4	powerful	powerful	ADJ
ajfa-5291	87	5	viewpoint	viewpoint	NOUN
ajfa-5291	87	6	in	in	ADP
ajfa-5291	87	7	support	support	NOUN
ajfa-5291	87	8	of	of	ADP
ajfa-5291	87	9	abc	abc	PROPN
ajfa-5291	87	10	method	method	PROPN
ajfa-5291	87	11	which	which	PRON
ajfa-5291	87	12	emphasizes	emphasize	VERB
ajfa-5291	87	13	on	on	ADP
ajfa-5291	87	14	allocating	allocate	VERB
ajfa-5291	87	15	overhead	overhead	ADJ
ajfa-5291	87	16	cost	cost	NOUN
ajfa-5291	87	17	to	to	ADP
ajfa-5291	87	18	the	the	DET
ajfa-5291	87	19	activities	activity	NOUN
ajfa-5291	87	20	that	that	PRON
ajfa-5291	87	21	incur	incur	VERB
ajfa-5291	87	22	them	they	PRON
ajfa-5291	87	23	in	in	ADP
ajfa-5291	87	24	the	the	DET
ajfa-5291	87	25	course	course	NOUN
ajfa-5291	87	26	of	of	ADP
ajfa-5291	87	27	producing	produce	VERB
ajfa-5291	87	28	products	product	NOUN
ajfa-5291	87	29	or	or	CCONJ
ajfa-5291	87	30	services	service	NOUN
ajfa-5291	87	31	.	.	PUNCT
ajfa-5291	88	1	asian	asian	ADJ
ajfa-5291	88	2	journal	journal	PROPN
ajfa-5291	88	3	of	of	ADP
ajfa-5291	88	4	finance	finance	PROPN
ajfa-5291	88	5	&	&	CCONJ
ajfa-5291	88	6	accounting	accounting	PROPN
ajfa-5291	88	7	issn	issn	PROPN
ajfa-5291	88	8	1946	1946	NUM
ajfa-5291	88	9	-	-	PUNCT
ajfa-5291	88	10	052x	052x	PROPN
ajfa-5291	88	11	2014	2014	NUM
ajfa-5291	88	12	,	,	PUNCT
ajfa-5291	88	13	vol	vol	NOUN
ajfa-5291	88	14	.	.	PROPN
ajfa-5291	89	1	6	6	NUM
ajfa-5291	89	2	,	,	PUNCT
ajfa-5291	89	3	no	no	INTJ
ajfa-5291	89	4	.	.	NOUN
ajfa-5291	89	5	1	1	NUM
ajfa-5291	89	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	89	7	255	255	NUM
ajfa-5291	89	8	marshall	marshall	PROPN
ajfa-5291	89	9	,	,	PUNCT
ajfa-5291	89	10	mccartney	mccartney	PROPN
ajfa-5291	89	11	,	,	PUNCT
ajfa-5291	89	12	van	van	PROPN
ajfa-5291	89	13	rhyn	rhyn	NOUN
ajfa-5291	89	14	,	,	PUNCT
ajfa-5291	89	15	mcmanus	mcmanus	PROPN
ajfa-5291	89	16	and	and	CCONJ
ajfa-5291	89	17	viele	viele	PROPN
ajfa-5291	89	18	(	(	PUNCT
ajfa-5291	89	19	2010	2010	NUM
ajfa-5291	89	20	:	:	PUNCT
ajfa-5291	89	21	450	450	NUM
ajfa-5291	89	22	)	)	PUNCT
ajfa-5291	89	23	are	be	AUX
ajfa-5291	89	24	of	of	ADP
ajfa-5291	89	25	the	the	DET
ajfa-5291	89	26	view	view	NOUN
ajfa-5291	89	27	that	that	SCONJ
ajfa-5291	89	28	abc	abc	PROPN
ajfa-5291	89	29	system	system	NOUN
ajfa-5291	89	30	has	have	AUX
ajfa-5291	89	31	led	lead	VERB
ajfa-5291	89	32	to	to	ADP
ajfa-5291	89	33	more	more	ADV
ajfa-5291	89	34	accurate	accurate	ADJ
ajfa-5291	89	35	costing	costing	NOUN
ajfa-5291	89	36	than	than	ADP
ajfa-5291	89	37	older	old	ADJ
ajfa-5291	89	38	overhead	overhead	ADJ
ajfa-5291	89	39	application	application	NOUN
ajfa-5291	89	40	methods	method	NOUN
ajfa-5291	89	41	and	and	CCONJ
ajfa-5291	89	42	has	have	AUX
ajfa-5291	89	43	supported	support	VERB
ajfa-5291	89	44	more	more	ADV
ajfa-5291	89	45	effective	effective	ADJ
ajfa-5291	89	46	management	management	NOUN
ajfa-5291	89	47	of	of	ADP
ajfa-5291	89	48	the	the	DET
ajfa-5291	89	49	production	production	NOUN
ajfa-5291	89	50	,	,	PUNCT
ajfa-5291	89	51	administrative	administrative	ADJ
ajfa-5291	89	52	and	and	CCONJ
ajfa-5291	89	53	marketing	marketing	NOUN
ajfa-5291	89	54	functions	function	NOUN
ajfa-5291	89	55	of	of	ADP
ajfa-5291	89	56	manufacturing	manufacturing	NOUN
ajfa-5291	89	57	firms	firm	NOUN
ajfa-5291	89	58	.	.	PUNCT
ajfa-5291	90	1	abc	abc	PROPN
ajfa-5291	90	2	method	method	PROPN
ajfa-5291	90	3	also	also	ADV
ajfa-5291	90	4	makes	make	VERB
ajfa-5291	90	5	it	it	PRON
ajfa-5291	90	6	easier	easy	ADJ
ajfa-5291	90	7	for	for	SCONJ
ajfa-5291	90	8	performance	performance	NOUN
ajfa-5291	90	9	/	/	SYM
ajfa-5291	90	10	service	service	NOUN
ajfa-5291	90	11	departments	department	NOUN
ajfa-5291	90	12	to	to	PART
ajfa-5291	90	13	ascertain	ascertain	VERB
ajfa-5291	90	14	their	their	PRON
ajfa-5291	90	15	running	run	VERB
ajfa-5291	90	16	cost	cost	NOUN
ajfa-5291	90	17	,	,	PUNCT
ajfa-5291	90	18	as	as	SCONJ
ajfa-5291	90	19	costing	cost	VERB
ajfa-5291	90	20	is	be	AUX
ajfa-5291	90	21	purely	purely	ADV
ajfa-5291	90	22	based	base	VERB
ajfa-5291	90	23	on	on	ADP
ajfa-5291	90	24	activities	activity	NOUN
ajfa-5291	90	25	undertaken	undertake	VERB
ajfa-5291	90	26	.	.	PUNCT
ajfa-5291	91	1	mott	mott	PROPN
ajfa-5291	91	2	(	(	PUNCT
ajfa-5291	91	3	1991	1991	NUM
ajfa-5291	91	4	)	)	PUNCT
ajfa-5291	91	5	suggests	suggest	VERB
ajfa-5291	91	6	that	that	SCONJ
ajfa-5291	91	7	a	a	DET
ajfa-5291	91	8	more	more	ADV
ajfa-5291	91	9	valid	valid	ADJ
ajfa-5291	91	10	approach	approach	NOUN
ajfa-5291	91	11	is	be	AUX
ajfa-5291	91	12	to	to	PART
ajfa-5291	91	13	accumulate	accumulate	VERB
ajfa-5291	91	14	overhead	overhead	ADJ
ajfa-5291	91	15	costs	cost	NOUN
ajfa-5291	91	16	not	not	PART
ajfa-5291	91	17	on	on	ADP
ajfa-5291	91	18	a	a	DET
ajfa-5291	91	19	departmental	departmental	ADJ
ajfa-5291	91	20	basis	basis	NOUN
ajfa-5291	91	21	but	but	CCONJ
ajfa-5291	91	22	on	on	ADP
ajfa-5291	91	23	an	an	DET
ajfa-5291	91	24	activity	activity	NOUN
ajfa-5291	91	25	basis	basis	NOUN
ajfa-5291	91	26	.	.	PUNCT
ajfa-5291	92	1	this	this	DET
ajfa-5291	92	2	approach	approach	NOUN
ajfa-5291	92	3	regards	regard	VERB
ajfa-5291	92	4	activities	activity	NOUN
ajfa-5291	92	5	as	as	ADP
ajfa-5291	92	6	incurring	incur	VERB
ajfa-5291	92	7	costs	cost	NOUN
ajfa-5291	92	8	and	and	CCONJ
ajfa-5291	92	9	products	product	NOUN
ajfa-5291	92	10	as	as	ADP
ajfa-5291	92	11	consuming	consume	VERB
ajfa-5291	92	12	those	those	DET
ajfa-5291	92	13	activities	activity	NOUN
ajfa-5291	92	14	.	.	PUNCT
ajfa-5291	93	1	this	this	DET
ajfa-5291	93	2	way	way	NOUN
ajfa-5291	93	3	,	,	PUNCT
ajfa-5291	93	4	overhead	overhead	ADJ
ajfa-5291	93	5	cost	cost	NOUN
ajfa-5291	93	6	apportionment	apportionment	NOUN
ajfa-5291	93	7	is	be	AUX
ajfa-5291	93	8	clearly	clearly	ADV
ajfa-5291	93	9	to	to	PART
ajfa-5291	93	10	be	be	AUX
ajfa-5291	93	11	consumer	consumer	NOUN
ajfa-5291	93	12	(	(	PUNCT
ajfa-5291	93	13	the	the	DET
ajfa-5291	93	14	relevant	relevant	ADJ
ajfa-5291	93	15	product	product	NOUN
ajfa-5291	93	16	)	)	PUNCT
ajfa-5291	93	17	and	and	CCONJ
ajfa-5291	93	18	,	,	PUNCT
ajfa-5291	93	19	so	so	ADV
ajfa-5291	93	20	,	,	PUNCT
ajfa-5291	93	21	total	total	ADJ
ajfa-5291	93	22	cost	cost	NOUN
ajfa-5291	93	23	per	per	ADP
ajfa-5291	93	24	unit	unit	NOUN
ajfa-5291	93	25	and	and	CCONJ
ajfa-5291	93	26	selling	sell	VERB
ajfa-5291	93	27	price	price	NOUN
ajfa-5291	93	28	determination	determination	NOUN
ajfa-5291	93	29	would	would	AUX
ajfa-5291	93	30	not	not	PART
ajfa-5291	93	31	pose	pose	VERB
ajfa-5291	93	32	any	any	DET
ajfa-5291	93	33	technical	technical	ADJ
ajfa-5291	93	34	problem	problem	NOUN
ajfa-5291	93	35	.	.	PUNCT
ajfa-5291	94	1	using	use	VERB
ajfa-5291	94	2	abc	abc	PROPN
ajfa-5291	94	3	method	method	NOUN
ajfa-5291	94	4	of	of	ADP
ajfa-5291	94	5	overhead	overhead	ADJ
ajfa-5291	94	6	cost	cost	NOUN
ajfa-5291	94	7	apportionment	apportionment	NOUN
ajfa-5291	94	8	,	,	PUNCT
ajfa-5291	94	9	a	a	DET
ajfa-5291	94	10	company	company	NOUN
ajfa-5291	94	11	is	be	AUX
ajfa-5291	94	12	bound	bind	VERB
ajfa-5291	94	13	to	to	PART
ajfa-5291	94	14	improve	improve	VERB
ajfa-5291	94	15	on	on	ADP
ajfa-5291	94	16	its	its	PRON
ajfa-5291	94	17	pricing	pricing	NOUN
ajfa-5291	94	18	decision	decision	NOUN
ajfa-5291	94	19	making	making	NOUN
ajfa-5291	94	20	.	.	PUNCT
ajfa-5291	95	1	this	this	PRON
ajfa-5291	95	2	is	be	AUX
ajfa-5291	95	3	supported	support	VERB
ajfa-5291	95	4	by	by	ADP
ajfa-5291	95	5	jamaliah	jamaliah	PROPN
ajfa-5291	95	6	and	and	CCONJ
ajfa-5291	95	7	maliah	maliah	PROPN
ajfa-5291	95	8	(	(	PUNCT
ajfa-5291	95	9	2008	2008	NUM
ajfa-5291	95	10	)	)	PUNCT
ajfa-5291	95	11	,	,	PUNCT
ajfa-5291	95	12	who	who	PRON
ajfa-5291	95	13	found	find	VERB
ajfa-5291	95	14	that	that	SCONJ
ajfa-5291	95	15	abc	abc	PROPN
ajfa-5291	95	16	adoption	adoption	NOUN
ajfa-5291	95	17	leads	lead	VERB
ajfa-5291	95	18	to	to	ADP
ajfa-5291	95	19	better	well	ADV
ajfa-5291	95	20	selling	sell	VERB
ajfa-5291	95	21	pricing	pricing	NOUN
ajfa-5291	95	22	decisions	decision	NOUN
ajfa-5291	95	23	and	and	CCONJ
ajfa-5291	95	24	eventually	eventually	ADV
ajfa-5291	95	25	to	to	ADP
ajfa-5291	95	26	an	an	DET
ajfa-5291	95	27	enhanced	enhanced	ADJ
ajfa-5291	95	28	bottom	bottom	ADJ
ajfa-5291	95	29	line	line	NOUN
ajfa-5291	95	30	for	for	ADP
ajfa-5291	95	31	a	a	DET
ajfa-5291	95	32	manufacturing	manufacturing	NOUN
ajfa-5291	95	33	or	or	CCONJ
ajfa-5291	95	34	service	service	NOUN
ajfa-5291	95	35	organization	organization	NOUN
ajfa-5291	95	36	.	.	PUNCT
ajfa-5291	96	1	other	other	ADJ
ajfa-5291	96	2	than	than	ADP
ajfa-5291	96	3	that	that	PRON
ajfa-5291	96	4	,	,	PUNCT
ajfa-5291	96	5	abc	abc	PROPN
ajfa-5291	96	6	leads	lead	VERB
ajfa-5291	96	7	to	to	ADP
ajfa-5291	96	8	the	the	DET
ajfa-5291	96	9	accurate	accurate	ADJ
ajfa-5291	96	10	calculation	calculation	NOUN
ajfa-5291	96	11	of	of	ADP
ajfa-5291	96	12	the	the	DET
ajfa-5291	96	13	cost	cost	NOUN
ajfa-5291	96	14	of	of	ADP
ajfa-5291	96	15	goods	good	NOUN
ajfa-5291	96	16	and	and	CCONJ
ajfa-5291	96	17	services	service	NOUN
ajfa-5291	96	18	as	as	ADP
ajfa-5291	96	19	per	per	ADP
ajfa-5291	96	20	the	the	DET
ajfa-5291	96	21	finding	finding	NOUN
ajfa-5291	96	22	of	of	ADP
ajfa-5291	96	23	synder	synder	NOUN
ajfa-5291	96	24	and	and	CCONJ
ajfa-5291	96	25	davenport	davenport	PROPN
ajfa-5291	96	26	(	(	PUNCT
ajfa-5291	96	27	1997	1997	NUM
ajfa-5291	96	28	)	)	PUNCT
ajfa-5291	96	29	that	that	SCONJ
ajfa-5291	96	30	,	,	PUNCT
ajfa-5291	96	31	the	the	DET
ajfa-5291	96	32	primary	primary	ADJ
ajfa-5291	96	33	benefit	benefit	NOUN
ajfa-5291	96	34	of	of	ADP
ajfa-5291	96	35	using	use	VERB
ajfa-5291	96	36	abc	abc	PROPN
ajfa-5291	96	37	is	be	AUX
ajfa-5291	96	38	that	that	SCONJ
ajfa-5291	96	39	it	it	PRON
ajfa-5291	96	40	ensures	ensure	VERB
ajfa-5291	96	41	more	more	ADV
ajfa-5291	96	42	accurate	accurate	ADJ
ajfa-5291	96	43	costing	costing	NOUN
ajfa-5291	96	44	and	and	CCONJ
ajfa-5291	96	45	that	that	SCONJ
ajfa-5291	96	46	the	the	DET
ajfa-5291	96	47	related	related	ADJ
ajfa-5291	96	48	benefit	benefit	NOUN
ajfa-5291	96	49	of	of	ADP
ajfa-5291	96	50	better	well	ADJ
ajfa-5291	96	51	costing	costing	NOUN
ajfa-5291	96	52	is	be	AUX
ajfa-5291	96	53	likely	likely	ADJ
ajfa-5291	96	54	to	to	PART
ajfa-5291	96	55	be	be	AUX
ajfa-5291	96	56	better	well	ADJ
ajfa-5291	96	57	managerial	managerial	ADJ
ajfa-5291	96	58	decisions	decision	NOUN
ajfa-5291	96	59	.	.	PUNCT
ajfa-5291	97	1	taking	take	VERB
ajfa-5291	97	2	into	into	ADP
ajfa-5291	97	3	account	account	NOUN
ajfa-5291	97	4	the	the	DET
ajfa-5291	97	5	supports	support	NOUN
ajfa-5291	97	6	abc	abc	PROPN
ajfa-5291	97	7	method	method	PROPN
ajfa-5291	97	8	enjoys	enjoy	VERB
ajfa-5291	97	9	from	from	ADP
ajfa-5291	97	10	scholars	scholar	NOUN
ajfa-5291	97	11	and	and	CCONJ
ajfa-5291	97	12	practitioners	practitioner	NOUN
ajfa-5291	97	13	,	,	PUNCT
ajfa-5291	97	14	whose	whose	DET
ajfa-5291	97	15	works	work	NOUN
ajfa-5291	97	16	are	be	AUX
ajfa-5291	97	17	reviewed	review	VERB
ajfa-5291	97	18	,	,	PUNCT
ajfa-5291	97	19	it	it	PRON
ajfa-5291	97	20	is	be	AUX
ajfa-5291	97	21	clear	clear	ADJ
ajfa-5291	97	22	that	that	SCONJ
ajfa-5291	97	23	activity	activity	NOUN
ajfa-5291	97	24	-	-	PUNCT
ajfa-5291	97	25	based	base	VERB
ajfa-5291	97	26	costing	costing	NOUN
ajfa-5291	97	27	is	be	AUX
ajfa-5291	97	28	the	the	DET
ajfa-5291	97	29	more	more	ADV
ajfa-5291	97	30	preferred	preferred	ADJ
ajfa-5291	97	31	method	method	NOUN
ajfa-5291	97	32	for	for	ADP
ajfa-5291	97	33	overhead	overhead	ADJ
ajfa-5291	97	34	cost	cost	NOUN
ajfa-5291	97	35	allocation	allocation	NOUN
ajfa-5291	97	36	/	/	SYM
ajfa-5291	97	37	apportionment	apportionment	NOUN
ajfa-5291	97	38	in	in	ADP
ajfa-5291	97	39	the	the	DET
ajfa-5291	97	40	existing	exist	VERB
ajfa-5291	97	41	literature	literature	NOUN
ajfa-5291	97	42	.	.	PUNCT
ajfa-5291	98	1	this	this	PRON
ajfa-5291	98	2	is	be	AUX
ajfa-5291	98	3	due	due	ADJ
ajfa-5291	98	4	to	to	ADP
ajfa-5291	98	5	the	the	DET
ajfa-5291	98	6	fairly	fairly	ADV
ajfa-5291	98	7	accurate	accurate	ADJ
ajfa-5291	98	8	results	result	NOUN
ajfa-5291	98	9	that	that	PRON
ajfa-5291	98	10	had	have	AUX
ajfa-5291	98	11	been	be	AUX
ajfa-5291	98	12	argued	argue	VERB
ajfa-5291	98	13	to	to	PART
ajfa-5291	98	14	be	be	AUX
ajfa-5291	98	15	obtained	obtain	VERB
ajfa-5291	98	16	using	use	VERB
ajfa-5291	98	17	abc	abc	PROPN
ajfa-5291	98	18	in	in	ADP
ajfa-5291	98	19	allocating	allocate	VERB
ajfa-5291	98	20	/	/	SYM
ajfa-5291	98	21	apportioning	apportion	VERB
ajfa-5291	98	22	total	total	ADJ
ajfa-5291	98	23	cost	cost	NOUN
ajfa-5291	98	24	to	to	ADP
ajfa-5291	98	25	units	unit	NOUN
ajfa-5291	98	26	produced	produce	VERB
ajfa-5291	98	27	.	.	PUNCT
ajfa-5291	99	1	the	the	DET
ajfa-5291	99	2	expected	expect	VERB
ajfa-5291	99	3	accuracy	accuracy	NOUN
ajfa-5291	99	4	in	in	ADP
ajfa-5291	99	5	total	total	ADJ
ajfa-5291	99	6	cost	cost	NOUN
ajfa-5291	99	7	per	per	ADP
ajfa-5291	99	8	unit	unit	NOUN
ajfa-5291	99	9	determination	determination	NOUN
ajfa-5291	99	10	will	will	AUX
ajfa-5291	99	11	lead	lead	VERB
ajfa-5291	99	12	to	to	ADP
ajfa-5291	99	13	convincing	convincing	ADJ
ajfa-5291	99	14	selling	sell	VERB
ajfa-5291	99	15	price	price	NOUN
ajfa-5291	99	16	determination	determination	NOUN
ajfa-5291	99	17	.	.	PUNCT
ajfa-5291	100	1	2.2	2.2	NUM
ajfa-5291	100	2	review	review	NOUN
ajfa-5291	100	3	of	of	ADP
ajfa-5291	100	4	empirical	empirical	ADJ
ajfa-5291	100	5	studies	study	NOUN
ajfa-5291	100	6	there	there	PRON
ajfa-5291	100	7	are	be	VERB
ajfa-5291	100	8	many	many	ADJ
ajfa-5291	100	9	significant	significant	ADJ
ajfa-5291	100	10	reasons	reason	NOUN
ajfa-5291	100	11	for	for	ADP
ajfa-5291	100	12	allocating	allocate	VERB
ajfa-5291	100	13	manufacturing	manufacturing	NOUN
ajfa-5291	100	14	overhead	overhead	ADJ
ajfa-5291	100	15	costs	cost	NOUN
ajfa-5291	100	16	to	to	ADP
ajfa-5291	100	17	products	product	NOUN
ajfa-5291	100	18	.	.	PUNCT
ajfa-5291	101	1	in	in	ADP
ajfa-5291	101	2	price	price	NOUN
ajfa-5291	101	3	-	-	PUNCT
ajfa-5291	101	4	setting	set	VERB
ajfa-5291	101	5	process	process	NOUN
ajfa-5291	101	6	of	of	ADP
ajfa-5291	101	7	manufactured	manufacture	VERB
ajfa-5291	101	8	products	product	NOUN
ajfa-5291	101	9	,	,	PUNCT
ajfa-5291	101	10	the	the	DET
ajfa-5291	101	11	price	price	NOUN
ajfa-5291	101	12	should	should	AUX
ajfa-5291	101	13	cover	cover	VERB
ajfa-5291	101	14	all	all	DET
ajfa-5291	101	15	the	the	DET
ajfa-5291	101	16	manufacturing	manufacturing	NOUN
ajfa-5291	101	17	costs	cost	NOUN
ajfa-5291	101	18	,	,	PUNCT
ajfa-5291	101	19	including	include	VERB
ajfa-5291	101	20	direct	direct	ADJ
ajfa-5291	101	21	and	and	CCONJ
ajfa-5291	101	22	indirect	indirect	ADJ
ajfa-5291	101	23	costs	cost	NOUN
ajfa-5291	101	24	.	.	PUNCT
ajfa-5291	102	1	this	this	PRON
ajfa-5291	102	2	indicates	indicate	VERB
ajfa-5291	102	3	that	that	SCONJ
ajfa-5291	102	4	overhead	overhead	ADJ
ajfa-5291	102	5	costs	cost	NOUN
ajfa-5291	102	6	must	must	AUX
ajfa-5291	102	7	be	be	AUX
ajfa-5291	102	8	apportioned	apportion	VERB
ajfa-5291	102	9	accurately	accurately	ADV
ajfa-5291	102	10	to	to	PART
ajfa-5291	102	11	determine	determine	VERB
ajfa-5291	102	12	a	a	DET
ajfa-5291	102	13	reasonable	reasonable	ADJ
ajfa-5291	102	14	and	and	CCONJ
ajfa-5291	102	15	competitive	competitive	ADJ
ajfa-5291	102	16	price	price	NOUN
ajfa-5291	102	17	.	.	PUNCT
ajfa-5291	103	1	furthermore	furthermore	ADV
ajfa-5291	103	2	,	,	PUNCT
ajfa-5291	103	3	the	the	DET
ajfa-5291	103	4	products	product	NOUN
ajfa-5291	103	5	which	which	PRON
ajfa-5291	103	6	are	be	AUX
ajfa-5291	103	7	yet	yet	ADV
ajfa-5291	103	8	to	to	PART
ajfa-5291	103	9	be	be	AUX
ajfa-5291	103	10	sold	sell	VERB
ajfa-5291	103	11	,	,	PUNCT
ajfa-5291	103	12	that	that	PRON
ajfa-5291	103	13	is	be	AUX
ajfa-5291	103	14	.	.	PUNCT
ajfa-5291	103	15	,	,	PUNCT
ajfa-5291	103	16	closing	close	VERB
ajfa-5291	103	17	inventory	inventory	NOUN
ajfa-5291	103	18	should	should	AUX
ajfa-5291	103	19	be	be	AUX
ajfa-5291	103	20	reported	report	VERB
ajfa-5291	103	21	on	on	ADP
ajfa-5291	103	22	the	the	DET
ajfa-5291	103	23	balance	balance	NOUN
ajfa-5291	103	24	sheet	sheet	NOUN
ajfa-5291	103	25	a	a	DET
ajfa-5291	103	26	part	part	NOUN
ajfa-5291	103	27	of	of	ADP
ajfa-5291	103	28	current	current	ADJ
ajfa-5291	103	29	assets	asset	NOUN
ajfa-5291	103	30	.	.	PUNCT
ajfa-5291	104	1	it	it	PRON
ajfa-5291	104	2	is	be	AUX
ajfa-5291	104	3	the	the	DET
ajfa-5291	104	4	requirement	requirement	NOUN
ajfa-5291	104	5	of	of	ADP
ajfa-5291	104	6	accounting	accounting	NOUN
ajfa-5291	104	7	principles	principle	NOUN
ajfa-5291	104	8	that	that	PRON
ajfa-5291	104	9	inventory	inventory	NOUN
ajfa-5291	104	10	costs	cost	NOUN
ajfa-5291	104	11	are	be	AUX
ajfa-5291	104	12	presented	present	VERB
ajfa-5291	104	13	in	in	ADP
ajfa-5291	104	14	the	the	DET
ajfa-5291	104	15	financial	financial	ADJ
ajfa-5291	104	16	statements	statement	NOUN
ajfa-5291	104	17	;	;	PUNCT
ajfa-5291	104	18	and	and	CCONJ
ajfa-5291	104	19	that	that	DET
ajfa-5291	104	20	closing	close	VERB
ajfa-5291	104	21	inventory	inventory	NOUN
ajfa-5291	104	22	,	,	PUNCT
ajfa-5291	104	23	as	as	ADP
ajfa-5291	104	24	a	a	DET
ajfa-5291	104	25	the	the	DET
ajfa-5291	104	26	balance	balance	NOUN
ajfa-5291	104	27	sheet	sheet	NOUN
ajfa-5291	104	28	item	item	NOUN
ajfa-5291	104	29	must	must	AUX
ajfa-5291	104	30	include	include	VERB
ajfa-5291	104	31	not	not	PART
ajfa-5291	104	32	only	only	ADV
ajfa-5291	104	33	the	the	DET
ajfa-5291	104	34	direct	direct	ADJ
ajfa-5291	104	35	costs	cost	NOUN
ajfa-5291	104	36	,	,	PUNCT
ajfa-5291	104	37	but	but	CCONJ
ajfa-5291	104	38	also	also	ADV
ajfa-5291	104	39	overhead	overhead	ADJ
ajfa-5291	104	40	costs	cost	NOUN
ajfa-5291	104	41	.	.	PUNCT
ajfa-5291	105	1	since	since	SCONJ
ajfa-5291	105	2	overhead	overhead	ADJ
ajfa-5291	105	3	costs	cost	NOUN
ajfa-5291	105	4	can	can	AUX
ajfa-5291	105	5	not	not	PART
ajfa-5291	105	6	be	be	AUX
ajfa-5291	105	7	traceable	traceable	ADJ
ajfa-5291	105	8	directly	directly	ADV
ajfa-5291	105	9	in	in	ADP
ajfa-5291	105	10	the	the	DET
ajfa-5291	105	11	products	product	NOUN
ajfa-5291	105	12	’	'	PUNCT
ajfa-5291	105	13	physical	physical	ADJ
ajfa-5291	105	14	appearance	appearance	NOUN
ajfa-5291	105	15	,	,	PUNCT
ajfa-5291	105	16	there	there	PRON
ajfa-5291	105	17	should	should	AUX
ajfa-5291	105	18	be	be	AUX
ajfa-5291	105	19	a	a	DET
ajfa-5291	105	20	special	special	ADJ
ajfa-5291	105	21	method	method	NOUN
ajfa-5291	105	22	to	to	PART
ajfa-5291	105	23	apportion	apportion	VERB
ajfa-5291	105	24	it	it	PRON
ajfa-5291	105	25	in	in	ADP
ajfa-5291	105	26	order	order	NOUN
ajfa-5291	105	27	to	to	PART
ajfa-5291	105	28	fairly	fairly	ADV
ajfa-5291	105	29	determine	determine	VERB
ajfa-5291	105	30	the	the	DET
ajfa-5291	105	31	cost	cost	NOUN
ajfa-5291	105	32	of	of	ADP
ajfa-5291	105	33	each	each	DET
ajfa-5291	105	34	product	product	NOUN
ajfa-5291	105	35	produced	produce	VERB
ajfa-5291	105	36	by	by	ADP
ajfa-5291	105	37	a	a	DET
ajfa-5291	105	38	reporting	reporting	NOUN
ajfa-5291	105	39	entity	entity	NOUN
ajfa-5291	105	40	.	.	PUNCT
ajfa-5291	106	1	synder	synder	NOUN
ajfa-5291	106	2	and	and	CCONJ
ajfa-5291	106	3	davenport	davenport	PROPN
ajfa-5291	106	4	(	(	PUNCT
ajfa-5291	106	5	1997	1997	NUM
ajfa-5291	106	6	:	:	PUNCT
ajfa-5291	106	7	159	159	NUM
ajfa-5291	106	8	)	)	PUNCT
ajfa-5291	106	9	argue	argue	VERB
ajfa-5291	106	10	that	that	SCONJ
ajfa-5291	106	11	:	:	PUNCT
ajfa-5291	106	12	“	"	PUNCT
ajfa-5291	106	13	there	there	PRON
ajfa-5291	106	14	are	be	VERB
ajfa-5291	106	15	two	two	NUM
ajfa-5291	106	16	basic	basic	ADJ
ajfa-5291	106	17	outcomes	outcome	NOUN
ajfa-5291	106	18	from	from	ADP
ajfa-5291	106	19	allocating	allocate	VERB
ajfa-5291	106	20	overhead	overhead	ADJ
ajfa-5291	106	21	cost	cost	NOUN
ajfa-5291	106	22	to	to	ADP
ajfa-5291	106	23	units	unit	NOUN
ajfa-5291	106	24	produced	produce	VERB
ajfa-5291	106	25	:	:	PUNCT
ajfa-5291	106	26	better	well	ADJ
ajfa-5291	106	27	economic	economic	ADJ
ajfa-5291	106	28	decisions	decision	NOUN
ajfa-5291	106	29	and	and	CCONJ
ajfa-5291	106	30	higher	high	ADJ
ajfa-5291	106	31	level	level	NOUN
ajfa-5291	106	32	of	of	ADP
ajfa-5291	106	33	managerial	managerial	ADJ
ajfa-5291	106	34	motivation	motivation	NOUN
ajfa-5291	106	35	”	"	PUNCT
ajfa-5291	106	36	.	.	PUNCT
ajfa-5291	107	1	horngren	horngren	PROPN
ajfa-5291	107	2	,	,	PUNCT
ajfa-5291	107	3	bhimani	bhimani	NOUN
ajfa-5291	107	4	,	,	PUNCT
ajfa-5291	107	5	foster	foster	ADJ
ajfa-5291	107	6	and	and	CCONJ
ajfa-5291	107	7	datar	datar	ADJ
ajfa-5291	107	8	(	(	PUNCT
ajfa-5291	107	9	1999:135	1999:135	NUM
ajfa-5291	107	10	)	)	PUNCT
ajfa-5291	107	11	mention	mention	VERB
ajfa-5291	107	12	four	four	NUM
ajfa-5291	107	13	purposes	purpose	NOUN
ajfa-5291	107	14	for	for	ADP
ajfa-5291	107	15	allocating	allocate	VERB
ajfa-5291	107	16	indirect	indirect	ADJ
ajfa-5291	107	17	costs	cost	NOUN
ajfa-5291	107	18	:	:	PUNCT
ajfa-5291	107	19	to	to	PART
ajfa-5291	107	20	provide	provide	VERB
ajfa-5291	107	21	information	information	NOUN
ajfa-5291	107	22	for	for	ADP
ajfa-5291	107	23	economic	economic	ADJ
ajfa-5291	107	24	decisions	decision	NOUN
ajfa-5291	107	25	,	,	PUNCT
ajfa-5291	107	26	to	to	PART
ajfa-5291	107	27	motivate	motivate	VERB
ajfa-5291	107	28	asian	asian	ADJ
ajfa-5291	107	29	journal	journal	NOUN
ajfa-5291	107	30	of	of	ADP
ajfa-5291	107	31	finance	finance	PROPN
ajfa-5291	107	32	&	&	CCONJ
ajfa-5291	107	33	accounting	accounting	PROPN
ajfa-5291	107	34	issn	issn	PROPN
ajfa-5291	107	35	1946	1946	NUM
ajfa-5291	107	36	-	-	PUNCT
ajfa-5291	107	37	052x	052x	PROPN
ajfa-5291	107	38	2014	2014	NUM
ajfa-5291	107	39	,	,	PUNCT
ajfa-5291	107	40	vol	vol	NOUN
ajfa-5291	107	41	.	.	PROPN
ajfa-5291	107	42	6	6	NUM
ajfa-5291	107	43	,	,	PUNCT
ajfa-5291	107	44	no	no	INTJ
ajfa-5291	107	45	.	.	NOUN
ajfa-5291	107	46	1	1	NUM
ajfa-5291	107	47	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	107	48	256	256	NUM
ajfa-5291	107	49	managers	manager	NOUN
ajfa-5291	107	50	and	and	CCONJ
ajfa-5291	107	51	employees	employee	NOUN
ajfa-5291	107	52	,	,	PUNCT
ajfa-5291	107	53	to	to	PART
ajfa-5291	107	54	justify	justify	VERB
ajfa-5291	107	55	costs	cost	NOUN
ajfa-5291	107	56	or	or	CCONJ
ajfa-5291	107	57	calculate	calculate	VERB
ajfa-5291	107	58	reimbursement	reimbursement	NOUN
ajfa-5291	107	59	and	and	CCONJ
ajfa-5291	107	60	to	to	PART
ajfa-5291	107	61	measure	measure	VERB
ajfa-5291	107	62	income	income	NOUN
ajfa-5291	107	63	and	and	CCONJ
ajfa-5291	107	64	assets	asset	NOUN
ajfa-5291	107	65	for	for	ADP
ajfa-5291	107	66	reporting	report	VERB
ajfa-5291	107	67	to	to	ADP
ajfa-5291	107	68	external	external	ADJ
ajfa-5291	107	69	parties	party	NOUN
ajfa-5291	107	70	.	.	PUNCT
ajfa-5291	108	1	according	accord	VERB
ajfa-5291	108	2	to	to	ADP
ajfa-5291	108	3	armistead	armistead	PROPN
ajfa-5291	108	4	,	,	PUNCT
ajfa-5291	108	5	bowman	bowman	PROPN
ajfa-5291	108	6	and	and	CCONJ
ajfa-5291	108	7	newton	newton	PROPN
ajfa-5291	108	8	(	(	PUNCT
ajfa-5291	108	9	1995	1995	NUM
ajfa-5291	108	10	)	)	PUNCT
ajfa-5291	108	11	,	,	PUNCT
ajfa-5291	108	12	the	the	DET
ajfa-5291	108	13	perception	perception	NOUN
ajfa-5291	108	14	of	of	ADP
ajfa-5291	108	15	the	the	DET
ajfa-5291	108	16	need	need	NOUN
ajfa-5291	108	17	to	to	PART
ajfa-5291	108	18	control	control	VERB
ajfa-5291	108	19	overhead	overhead	ADJ
ajfa-5291	108	20	costs	cost	NOUN
ajfa-5291	108	21	in	in	ADP
ajfa-5291	108	22	the	the	DET
ajfa-5291	108	23	different	different	ADJ
ajfa-5291	108	24	service	service	NOUN
ajfa-5291	108	25	and	and	CCONJ
ajfa-5291	108	26	manufacturing	manufacturing	NOUN
ajfa-5291	108	27	environments	environment	NOUN
ajfa-5291	108	28	may	may	AUX
ajfa-5291	108	29	depend	depend	VERB
ajfa-5291	108	30	more	more	ADJ
ajfa-5291	108	31	on	on	ADP
ajfa-5291	108	32	the	the	DET
ajfa-5291	108	33	accuracy	accuracy	NOUN
ajfa-5291	108	34	of	of	ADP
ajfa-5291	108	35	accounting	accounting	NOUN
ajfa-5291	108	36	systems	system	NOUN
ajfa-5291	108	37	to	to	PART
ajfa-5291	108	38	measure	measure	VERB
ajfa-5291	108	39	cost	cost	NOUN
ajfa-5291	108	40	of	of	ADP
ajfa-5291	108	41	unit	unit	NOUN
ajfa-5291	108	42	of	of	ADP
ajfa-5291	108	43	product	product	NOUN
ajfa-5291	108	44	than	than	ADP
ajfa-5291	108	45	on	on	ADP
ajfa-5291	108	46	the	the	DET
ajfa-5291	108	47	nature	nature	NOUN
ajfa-5291	108	48	of	of	ADP
ajfa-5291	108	49	the	the	DET
ajfa-5291	108	50	service	service	NOUN
ajfa-5291	108	51	or	or	CCONJ
ajfa-5291	108	52	manufacturing	manufacturing	NOUN
ajfa-5291	108	53	.	.	PUNCT
ajfa-5291	109	1	the	the	DET
ajfa-5291	109	2	two	two	NUM
ajfa-5291	109	3	are	be	AUX
ajfa-5291	109	4	,	,	PUNCT
ajfa-5291	109	5	however	however	ADV
ajfa-5291	109	6	,	,	PUNCT
ajfa-5291	109	7	linked	link	VERB
ajfa-5291	109	8	to	to	ADP
ajfa-5291	109	9	some	some	DET
ajfa-5291	109	10	extent	extent	NOUN
ajfa-5291	109	11	.	.	PUNCT
ajfa-5291	110	1	in	in	ADP
ajfa-5291	110	2	manufacturing	manufacturing	NOUN
ajfa-5291	110	3	companies	company	NOUN
ajfa-5291	110	4	,	,	PUNCT
ajfa-5291	110	5	the	the	DET
ajfa-5291	110	6	accounting	accounting	NOUN
ajfa-5291	110	7	systems	system	NOUN
ajfa-5291	110	8	are	be	AUX
ajfa-5291	110	9	usually	usually	ADV
ajfa-5291	110	10	designed	design	VERB
ajfa-5291	110	11	to	to	PART
ajfa-5291	110	12	measure	measure	VERB
ajfa-5291	110	13	cost	cost	NOUN
ajfa-5291	110	14	of	of	ADP
ajfa-5291	110	15	unit	unit	NOUN
ajfa-5291	110	16	of	of	ADP
ajfa-5291	110	17	product	product	NOUN
ajfa-5291	110	18	,	,	PUNCT
ajfa-5291	110	19	including	include	VERB
ajfa-5291	110	20	overhead	overhead	ADJ
ajfa-5291	110	21	cost	cost	NOUN
ajfa-5291	110	22	allocation	allocation	NOUN
ajfa-5291	110	23	.	.	PUNCT
ajfa-5291	111	1	while	while	SCONJ
ajfa-5291	111	2	there	there	PRON
ajfa-5291	111	3	is	be	VERB
ajfa-5291	111	4	debate	debate	NOUN
ajfa-5291	111	5	about	about	ADP
ajfa-5291	111	6	accuracy	accuracy	NOUN
ajfa-5291	111	7	of	of	ADP
ajfa-5291	111	8	the	the	DET
ajfa-5291	111	9	traditional	traditional	ADJ
ajfa-5291	111	10	accounting	accounting	NOUN
ajfa-5291	111	11	process	process	NOUN
ajfa-5291	111	12	to	to	PART
ajfa-5291	111	13	make	make	VERB
ajfa-5291	111	14	overhead	overhead	ADJ
ajfa-5291	111	15	cost	cost	NOUN
ajfa-5291	111	16	apportionment	apportionment	NOUN
ajfa-5291	111	17	as	as	ADV
ajfa-5291	111	18	fairly	fairly	ADV
ajfa-5291	111	19	as	as	ADP
ajfa-5291	111	20	possible	possible	ADJ
ajfa-5291	111	21	,	,	PUNCT
ajfa-5291	111	22	the	the	DET
ajfa-5291	111	23	process	process	NOUN
ajfa-5291	111	24	is	be	AUX
ajfa-5291	111	25	at	at	ADP
ajfa-5291	111	26	the	the	DET
ajfa-5291	111	27	heart	heart	NOUN
ajfa-5291	111	28	of	of	ADP
ajfa-5291	111	29	control	control	NOUN
ajfa-5291	111	30	systems	system	NOUN
ajfa-5291	111	31	in	in	ADP
ajfa-5291	111	32	manufacturing	manufacturing	NOUN
ajfa-5291	111	33	.	.	PUNCT
ajfa-5291	112	1	in	in	ADP
ajfa-5291	112	2	pure	pure	ADJ
ajfa-5291	112	3	services	service	NOUN
ajfa-5291	112	4	,	,	PUNCT
ajfa-5291	112	5	as	as	SCONJ
ajfa-5291	112	6	characterised	characterise	VERB
ajfa-5291	112	7	by	by	ADP
ajfa-5291	112	8	professional	professional	ADJ
ajfa-5291	112	9	services	service	NOUN
ajfa-5291	112	10	,	,	PUNCT
ajfa-5291	112	11	the	the	DET
ajfa-5291	112	12	cost	cost	NOUN
ajfa-5291	112	13	of	of	ADP
ajfa-5291	112	14	unit	unit	NOUN
ajfa-5291	112	15	of	of	ADP
ajfa-5291	112	16	product	product	NOUN
ajfa-5291	112	17	is	be	AUX
ajfa-5291	112	18	measured	measure	VERB
ajfa-5291	112	19	,	,	PUNCT
ajfa-5291	112	20	to	to	ADP
ajfa-5291	112	21	a	a	DET
ajfa-5291	112	22	lesser	less	ADJ
ajfa-5291	112	23	extent	extent	NOUN
ajfa-5291	112	24	,	,	PUNCT
ajfa-5291	112	25	by	by	ADP
ajfa-5291	112	26	including	include	VERB
ajfa-5291	112	27	the	the	DET
ajfa-5291	112	28	overhead	overhead	ADJ
ajfa-5291	112	29	allocation	allocation	NOUN
ajfa-5291	112	30	(	(	PUNCT
ajfa-5291	112	31	armistead	armistead	NOUN
ajfa-5291	112	32	,	,	PUNCT
ajfa-5291	112	33	bowman	bowman	PROPN
ajfa-5291	112	34	and	and	CCONJ
ajfa-5291	112	35	newton	newton	PROPN
ajfa-5291	112	36	,	,	PUNCT
ajfa-5291	112	37	1995	1995	NUM
ajfa-5291	112	38	)	)	PUNCT
ajfa-5291	112	39	.	.	PUNCT
ajfa-5291	113	1	the	the	DET
ajfa-5291	113	2	main	main	ADJ
ajfa-5291	113	3	control	control	NOUN
ajfa-5291	113	4	is	be	AUX
ajfa-5291	113	5	,	,	PUNCT
ajfa-5291	113	6	therefore	therefore	ADV
ajfa-5291	113	7	,	,	PUNCT
ajfa-5291	113	8	through	through	ADP
ajfa-5291	113	9	utilisation	utilisation	NOUN
ajfa-5291	113	10	of	of	ADP
ajfa-5291	113	11	professional	professional	ADJ
ajfa-5291	113	12	fee	fee	NOUN
ajfa-5291	113	13	earning	earning	NOUN
ajfa-5291	113	14	activity	activity	NOUN
ajfa-5291	113	15	.	.	PUNCT
ajfa-5291	114	1	mixed	mixed	ADJ
ajfa-5291	114	2	and	and	CCONJ
ajfa-5291	114	3	quasi	quasi	ADJ
ajfa-5291	114	4	-	-	ADJ
ajfa-5291	114	5	manufacturing	manufacturing	ADJ
ajfa-5291	114	6	service	service	NOUN
ajfa-5291	114	7	might	might	AUX
ajfa-5291	114	8	be	be	AUX
ajfa-5291	114	9	expected	expect	VERB
ajfa-5291	114	10	to	to	PART
ajfa-5291	114	11	lie	lie	VERB
ajfa-5291	114	12	somewhere	somewhere	ADV
ajfa-5291	114	13	between	between	ADP
ajfa-5291	114	14	the	the	DET
ajfa-5291	114	15	two	two	NUM
ajfa-5291	114	16	extremes	extreme	NOUN
ajfa-5291	114	17	of	of	ADP
ajfa-5291	114	18	manufacturing	manufacturing	NOUN
ajfa-5291	114	19	and	and	CCONJ
ajfa-5291	114	20	pure	pure	ADJ
ajfa-5291	114	21	service	service	NOUN
ajfa-5291	114	22	.	.	PUNCT
ajfa-5291	115	1	all	all	PRON
ajfa-5291	115	2	of	of	ADP
ajfa-5291	115	3	these	these	DET
ajfa-5291	115	4	statements	statement	NOUN
ajfa-5291	115	5	support	support	VERB
ajfa-5291	115	6	the	the	DET
ajfa-5291	115	7	importance	importance	NOUN
ajfa-5291	115	8	of	of	ADP
ajfa-5291	115	9	fair	fair	ADJ
ajfa-5291	115	10	apportionment	apportionment	NOUN
ajfa-5291	115	11	of	of	ADP
ajfa-5291	115	12	overhead	overhead	ADJ
ajfa-5291	115	13	costs	cost	NOUN
ajfa-5291	115	14	.	.	PUNCT
ajfa-5291	116	1	it	it	PRON
ajfa-5291	116	2	is	be	AUX
ajfa-5291	116	3	clear	clear	ADJ
ajfa-5291	116	4	that	that	SCONJ
ajfa-5291	116	5	overhead	overhead	ADJ
ajfa-5291	116	6	cost	cost	NOUN
ajfa-5291	116	7	apportionment	apportionment	NOUN
ajfa-5291	116	8	is	be	AUX
ajfa-5291	116	9	really	really	ADV
ajfa-5291	116	10	very	very	ADV
ajfa-5291	116	11	important	important	ADJ
ajfa-5291	116	12	towards	towards	ADP
ajfa-5291	116	13	the	the	DET
ajfa-5291	116	14	determination	determination	NOUN
ajfa-5291	116	15	of	of	ADP
ajfa-5291	116	16	“	"	PUNCT
ajfa-5291	116	17	true	true	ADJ
ajfa-5291	116	18	and	and	CCONJ
ajfa-5291	116	19	fair	fair	ADJ
ajfa-5291	116	20	”	"	PUNCT
ajfa-5291	116	21	selling	sell	VERB
ajfa-5291	116	22	price	price	NOUN
ajfa-5291	116	23	of	of	ADP
ajfa-5291	116	24	the	the	DET
ajfa-5291	116	25	products	product	NOUN
ajfa-5291	116	26	of	of	ADP
ajfa-5291	116	27	manufacturing	manufacturing	NOUN
ajfa-5291	116	28	firms	firm	NOUN
ajfa-5291	116	29	.	.	PUNCT
ajfa-5291	117	1	a	a	DET
ajfa-5291	117	2	manufacturing	manufacture	VERB
ajfa-5291	117	3	firm	firm	NOUN
ajfa-5291	117	4	should	should	AUX
ajfa-5291	117	5	,	,	PUNCT
ajfa-5291	117	6	therefore	therefore	ADV
ajfa-5291	117	7	,	,	PUNCT
ajfa-5291	117	8	chose	choose	VERB
ajfa-5291	117	9	the	the	DET
ajfa-5291	117	10	most	most	ADV
ajfa-5291	117	11	appropriate	appropriate	ADJ
ajfa-5291	117	12	methods	method	NOUN
ajfa-5291	117	13	of	of	ADP
ajfa-5291	117	14	overhead	overhead	ADJ
ajfa-5291	117	15	cost	cost	NOUN
ajfa-5291	117	16	apportionment	apportionment	NOUN
ajfa-5291	117	17	that	that	PRON
ajfa-5291	117	18	is	be	AUX
ajfa-5291	117	19	suitable	suitable	ADJ
ajfa-5291	117	20	for	for	ADP
ajfa-5291	117	21	its	its	PRON
ajfa-5291	117	22	circumstances	circumstance	NOUN
ajfa-5291	117	23	in	in	ADP
ajfa-5291	117	24	order	order	NOUN
ajfa-5291	117	25	to	to	PART
ajfa-5291	117	26	arrive	arrive	VERB
ajfa-5291	117	27	at	at	ADP
ajfa-5291	117	28	a	a	DET
ajfa-5291	117	29	fairly	fairly	ADV
ajfa-5291	117	30	accurate	accurate	ADJ
ajfa-5291	117	31	selling	selling	NOUN
ajfa-5291	117	32	pricing	pricing	NOUN
ajfa-5291	117	33	decision	decision	NOUN
ajfa-5291	117	34	,	,	PUNCT
ajfa-5291	117	35	so	so	SCONJ
ajfa-5291	117	36	as	as	SCONJ
ajfa-5291	117	37	to	to	PART
ajfa-5291	117	38	enhance	enhance	VERB
ajfa-5291	117	39	its	its	PRON
ajfa-5291	117	40	sales	sale	NOUN
ajfa-5291	117	41	as	as	ADV
ajfa-5291	117	42	well	well	ADV
ajfa-5291	117	43	as	as	ADP
ajfa-5291	117	44	overall	overall	ADJ
ajfa-5291	117	45	financial	financial	ADJ
ajfa-5291	117	46	performance	performance	NOUN
ajfa-5291	117	47	as	as	ADP
ajfa-5291	117	48	a	a	DET
ajfa-5291	117	49	business	business	NOUN
ajfa-5291	117	50	.	.	PUNCT
ajfa-5291	118	1	in	in	ADP
ajfa-5291	118	2	handling	handle	VERB
ajfa-5291	118	3	costing	cost	VERB
ajfa-5291	118	4	system	system	NOUN
ajfa-5291	118	5	,	,	PUNCT
ajfa-5291	118	6	a	a	DET
ajfa-5291	118	7	manufacturing	manufacture	VERB
ajfa-5291	118	8	firm	firm	NOUN
ajfa-5291	118	9	should	should	AUX
ajfa-5291	118	10	appoint	appoint	VERB
ajfa-5291	118	11	a	a	DET
ajfa-5291	118	12	dedicated	dedicated	ADJ
ajfa-5291	118	13	person	person	NOUN
ajfa-5291	118	14	or	or	CCONJ
ajfa-5291	118	15	team	team	NOUN
ajfa-5291	118	16	to	to	PART
ajfa-5291	118	17	be	be	AUX
ajfa-5291	118	18	in	in	ADP
ajfa-5291	118	19	charge	charge	NOUN
ajfa-5291	118	20	of	of	ADP
ajfa-5291	118	21	cost	cost	NOUN
ajfa-5291	118	22	centre	centre	NOUN
ajfa-5291	118	23	monitoring	monitoring	NOUN
ajfa-5291	118	24	and	and	CCONJ
ajfa-5291	118	25	to	to	PART
ajfa-5291	118	26	discharge	discharge	VERB
ajfa-5291	118	27	the	the	DET
ajfa-5291	118	28	responsibility	responsibility	NOUN
ajfa-5291	118	29	of	of	ADP
ajfa-5291	118	30	cost	cost	NOUN
ajfa-5291	118	31	management	management	NOUN
ajfa-5291	118	32	,	,	PUNCT
ajfa-5291	118	33	especially	especially	ADV
ajfa-5291	118	34	to	to	PART
ajfa-5291	118	35	accurately	accurately	ADV
ajfa-5291	118	36	overhead	overhead	VERB
ajfa-5291	118	37	cost	cost	NOUN
ajfa-5291	118	38	apportionment	apportionment	NOUN
ajfa-5291	118	39	to	to	ADP
ajfa-5291	118	40	cost	cost	NOUN
ajfa-5291	118	41	centres	centre	NOUN
ajfa-5291	118	42	and	and	CCONJ
ajfa-5291	118	43	ultimately	ultimately	ADV
ajfa-5291	118	44	to	to	PART
ajfa-5291	118	45	cost	cost	VERB
ajfa-5291	118	46	units	unit	NOUN
ajfa-5291	118	47	.	.	PUNCT
ajfa-5291	119	1	usually	usually	ADV
ajfa-5291	119	2	,	,	PUNCT
ajfa-5291	119	3	in	in	ADP
ajfa-5291	119	4	a	a	DET
ajfa-5291	119	5	manufacturing	manufacturing	NOUN
ajfa-5291	119	6	firm	firm	NOUN
ajfa-5291	119	7	,	,	PUNCT
ajfa-5291	119	8	the	the	DET
ajfa-5291	119	9	person	person	NOUN
ajfa-5291	119	10	involved	involve	VERB
ajfa-5291	119	11	in	in	ADP
ajfa-5291	119	12	overhead	overhead	ADJ
ajfa-5291	119	13	costs	cost	NOUN
ajfa-5291	119	14	apportionment	apportionment	ADJ
ajfa-5291	119	15	and	and	CCONJ
ajfa-5291	119	16	other	other	ADJ
ajfa-5291	119	17	cost	cost	NOUN
ajfa-5291	119	18	management	management	NOUN
ajfa-5291	119	19	functions	function	NOUN
ajfa-5291	119	20	is	be	AUX
ajfa-5291	119	21	designated	designate	VERB
ajfa-5291	119	22	cost	cost	NOUN
ajfa-5291	119	23	accountant	accountant	NOUN
ajfa-5291	119	24	or	or	CCONJ
ajfa-5291	119	25	management	management	NOUN
ajfa-5291	119	26	accountant	accountant	NOUN
ajfa-5291	119	27	.	.	PUNCT
ajfa-5291	120	1	according	accord	VERB
ajfa-5291	120	2	to	to	ADP
ajfa-5291	120	3	the	the	DET
ajfa-5291	120	4	goergetown	goergetown	ADJ
ajfa-5291	120	5	university	university	NOUN
ajfa-5291	120	6	website	website	NOUN
ajfa-5291	120	7	(	(	PUNCT
ajfa-5291	120	8	http://provost.georgetown.edu/mcfo/nav/finmanresponsibilities/costcenter/	http://provost.georgetown.edu/mcfo/nav/finmanresponsibilities/costcenter/	PROPN
ajfa-5291	120	9	)	)	PUNCT
ajfa-5291	120	10	,	,	PUNCT
ajfa-5291	120	11	the	the	DET
ajfa-5291	120	12	cost	cost	NOUN
ajfa-5291	120	13	manager	manager	NOUN
ajfa-5291	120	14	(	(	PUNCT
ajfa-5291	120	15	cost	cost	NOUN
ajfa-5291	120	16	accountant	accountant	NOUN
ajfa-5291	120	17	)	)	PUNCT
ajfa-5291	120	18	is	be	AUX
ajfa-5291	120	19	an	an	DET
ajfa-5291	120	20	individual	individual	NOUN
ajfa-5291	120	21	who	who	PRON
ajfa-5291	120	22	has	have	AUX
ajfa-5291	120	23	been	be	AUX
ajfa-5291	120	24	delegated	delegate	VERB
ajfa-5291	120	25	the	the	DET
ajfa-5291	120	26	responsibility	responsibility	NOUN
ajfa-5291	120	27	for	for	ADP
ajfa-5291	120	28	monitoring	monitor	VERB
ajfa-5291	120	29	and	and	CCONJ
ajfa-5291	120	30	reconciling	reconcile	VERB
ajfa-5291	120	31	the	the	DET
ajfa-5291	120	32	cost	cost	NOUN
ajfa-5291	120	33	centre	centre	NOUN
ajfa-5291	120	34	status	status	NOUN
ajfa-5291	120	35	reports	report	NOUN
ajfa-5291	120	36	(	(	PUNCT
ajfa-5291	120	37	ccsrs	ccsrs	NOUN
ajfa-5291	120	38	)	)	PUNCT
ajfa-5291	120	39	,	,	PUNCT
ajfa-5291	120	40	which	which	PRON
ajfa-5291	120	41	suggests	suggest	VERB
ajfa-5291	120	42	that	that	SCONJ
ajfa-5291	120	43	the	the	DET
ajfa-5291	120	44	person	person	NOUN
ajfa-5291	120	45	in	in	ADP
ajfa-5291	120	46	such	such	DET
ajfa-5291	120	47	a	a	DET
ajfa-5291	120	48	position	position	NOUN
ajfa-5291	120	49	has	have	VERB
ajfa-5291	120	50	huge	huge	ADJ
ajfa-5291	120	51	responsibilities	responsibility	NOUN
ajfa-5291	120	52	to	to	PART
ajfa-5291	120	53	discharge	discharge	VERB
ajfa-5291	120	54	including	include	VERB
ajfa-5291	120	55	overhead	overhead	ADJ
ajfa-5291	120	56	costs	cost	NOUN
ajfa-5291	120	57	apportionment	apportionment	NOUN
ajfa-5291	120	58	of	of	ADP
ajfa-5291	120	59	a	a	DET
ajfa-5291	120	60	manufacturing	manufacturing	NOUN
ajfa-5291	120	61	firm	firm	NOUN
ajfa-5291	120	62	.	.	PUNCT
ajfa-5291	121	1	3	3	X
ajfa-5291	121	2	.	.	X
ajfa-5291	121	3	statement	statement	NOUN
ajfa-5291	121	4	of	of	ADP
ajfa-5291	121	5	methodology	methodology	NOUN
ajfa-5291	121	6	the	the	DET
ajfa-5291	121	7	method	method	NOUN
ajfa-5291	121	8	of	of	ADP
ajfa-5291	121	9	data	datum	NOUN
ajfa-5291	121	10	collection	collection	NOUN
ajfa-5291	121	11	used	use	VERB
ajfa-5291	121	12	in	in	ADP
ajfa-5291	121	13	conducting	conduct	VERB
ajfa-5291	121	14	this	this	DET
ajfa-5291	121	15	study	study	NOUN
ajfa-5291	121	16	is	be	AUX
ajfa-5291	121	17	interview	interview	NOUN
ajfa-5291	121	18	.	.	PUNCT
ajfa-5291	122	1	the	the	DET
ajfa-5291	122	2	interview	interview	NOUN
ajfa-5291	122	3	was	be	AUX
ajfa-5291	122	4	conducted	conduct	VERB
ajfa-5291	122	5	with	with	ADP
ajfa-5291	122	6	the	the	DET
ajfa-5291	122	7	chief	chief	ADJ
ajfa-5291	122	8	internal	internal	ADJ
ajfa-5291	122	9	auditor	auditor	NOUN
ajfa-5291	122	10	of	of	ADP
ajfa-5291	122	11	naza	naza	PROPN
ajfa-5291	122	12	automotive	automotive	PROPN
ajfa-5291	122	13	manufacturing	manufacturing	NOUN
ajfa-5291	122	14	sdn	sdn	PROPN
ajfa-5291	122	15	.	.	PUNCT
ajfa-5291	123	1	bhd	bhd	PROPN
ajfa-5291	123	2	.	.	PUNCT
ajfa-5291	124	1	naza	naza	PROPN
ajfa-5291	124	2	,	,	PUNCT
ajfa-5291	124	3	as	as	ADP
ajfa-5291	124	4	an	an	DET
ajfa-5291	124	5	automotive	automotive	ADJ
ajfa-5291	124	6	manufacturing	manufacturing	NOUN
ajfa-5291	124	7	firm	firm	NOUN
ajfa-5291	124	8	,	,	PUNCT
ajfa-5291	124	9	was	be	AUX
ajfa-5291	124	10	sampled	sample	VERB
ajfa-5291	124	11	for	for	ADP
ajfa-5291	124	12	data	data	NOUN
ajfa-5291	124	13	collection	collection	NOUN
ajfa-5291	124	14	because	because	SCONJ
ajfa-5291	124	15	:	:	PUNCT
ajfa-5291	124	16	(	(	PUNCT
ajfa-5291	124	17	i	i	NOUN
ajfa-5291	124	18	)	)	PUNCT
ajfa-5291	124	19	it	it	PRON
ajfa-5291	124	20	is	be	AUX
ajfa-5291	124	21	a	a	DET
ajfa-5291	124	22	fair	fair	ADJ
ajfa-5291	124	23	sample	sample	NOUN
ajfa-5291	124	24	representing	represent	VERB
ajfa-5291	124	25	all	all	DET
ajfa-5291	124	26	the	the	DET
ajfa-5291	124	27	automotive	automotive	ADJ
ajfa-5291	124	28	manufacturing	manufacture	VERB
ajfa-5291	124	29	companies	company	NOUN
ajfa-5291	124	30	in	in	ADP
ajfa-5291	124	31	malaysia	malaysia	PROPN
ajfa-5291	124	32	;	;	PUNCT
ajfa-5291	124	33	(	(	PUNCT
ajfa-5291	124	34	ii	ii	X
ajfa-5291	124	35	)	)	PUNCT
ajfa-5291	124	36	it	it	PRON
ajfa-5291	124	37	is	be	AUX
ajfa-5291	124	38	a	a	DET
ajfa-5291	124	39	firm	firm	ADJ
ajfa-5291	124	40	producing	produce	VERB
ajfa-5291	124	41	motor	motor	NOUN
ajfa-5291	124	42	vehicle	vehicle	NOUN
ajfa-5291	124	43	as	as	ADP
ajfa-5291	124	44	a	a	DET
ajfa-5291	124	45	finished	finished	ADJ
ajfa-5291	124	46	product	product	NOUN
ajfa-5291	124	47	which	which	PRON
ajfa-5291	124	48	involves	involve	VERB
ajfa-5291	124	49	high	high	ADJ
ajfa-5291	124	50	overhead	overhead	ADJ
ajfa-5291	124	51	costs	cost	NOUN
ajfa-5291	124	52	;	;	PUNCT
ajfa-5291	124	53	and	and	CCONJ
ajfa-5291	124	54	(	(	PUNCT
ajfa-5291	124	55	iii	iii	X
ajfa-5291	124	56	)	)	PUNCT
ajfa-5291	124	57	it	it	PRON
ajfa-5291	124	58	takes	take	VERB
ajfa-5291	124	59	account	account	NOUN
ajfa-5291	124	60	of	of	ADP
ajfa-5291	124	61	all	all	DET
ajfa-5291	124	62	overhead	overhead	ADJ
ajfa-5291	124	63	costs	cost	NOUN
ajfa-5291	124	64	,	,	PUNCT
ajfa-5291	124	65	ranging	range	VERB
ajfa-5291	124	66	from	from	ADP
ajfa-5291	124	67	the	the	DET
ajfa-5291	124	68	costs	cost	NOUN
ajfa-5291	124	69	of	of	ADP
ajfa-5291	124	70	security	security	NOUN
ajfa-5291	124	71	guards	guard	NOUN
ajfa-5291	124	72	to	to	ADP
ajfa-5291	124	73	utilities	utility	NOUN
ajfa-5291	124	74	costs	cost	NOUN
ajfa-5291	124	75	.	.	PUNCT
ajfa-5291	125	1	asian	asian	ADJ
ajfa-5291	125	2	journal	journal	PROPN
ajfa-5291	125	3	of	of	ADP
ajfa-5291	125	4	finance	finance	PROPN
ajfa-5291	125	5	&	&	CCONJ
ajfa-5291	125	6	accounting	accounting	PROPN
ajfa-5291	125	7	issn	issn	PROPN
ajfa-5291	125	8	1946	1946	NUM
ajfa-5291	125	9	-	-	PUNCT
ajfa-5291	125	10	052x	052x	PROPN
ajfa-5291	125	11	2014	2014	NUM
ajfa-5291	125	12	,	,	PUNCT
ajfa-5291	125	13	vol	vol	NOUN
ajfa-5291	125	14	.	.	PROPN
ajfa-5291	125	15	6	6	NUM
ajfa-5291	125	16	,	,	PUNCT
ajfa-5291	125	17	no	no	INTJ
ajfa-5291	125	18	.	.	NOUN
ajfa-5291	125	19	1	1	NUM
ajfa-5291	125	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5291	125	21	257	257	NUM
ajfa-5291	125	22	for	for	ADP
ajfa-5291	125	23	this	this	DET
ajfa-5291	125	24	study	study	NOUN
ajfa-5291	125	25	,	,	PUNCT
ajfa-5291	125	26	qualitative	qualitative	ADJ
ajfa-5291	125	27	accounting	accounting	NOUN
ajfa-5291	125	28	data	datum	NOUN
ajfa-5291	125	29	were	be	AUX
ajfa-5291	125	30	gathered	gather	VERB
ajfa-5291	125	31	from	from	ADP
ajfa-5291	125	32	the	the	DET
ajfa-5291	125	33	interview	interview	NOUN
ajfa-5291	125	34	with	with	ADP
ajfa-5291	125	35	the	the	DET
ajfa-5291	125	36	internal	internal	ADJ
ajfa-5291	125	37	auditor	auditor	NOUN
ajfa-5291	125	38	;	;	PUNCT
ajfa-5291	125	39	a	a	DET
ajfa-5291	125	40	senior	senior	ADJ
ajfa-5291	125	41	management	management	NOUN
ajfa-5291	125	42	staff	staff	NOUN
ajfa-5291	125	43	of	of	ADP
ajfa-5291	125	44	naza	naza	PROPN
ajfa-5291	125	45	automotive	automotive	ADJ
ajfa-5291	125	46	manufacturing	manufacturing	NOUN
ajfa-5291	125	47	sdn	sdn	PROPN
ajfa-5291	125	48	.	.	PUNCT
ajfa-5291	126	1	bhd	bhd	PROPN
ajfa-5291	126	2	.	.	PUNCT
ajfa-5291	127	1	an	an	DET
ajfa-5291	127	2	internal	internal	ADJ
ajfa-5291	127	3	auditor	auditor	NOUN
ajfa-5291	127	4	,	,	PUNCT
ajfa-5291	127	5	being	be	AUX
ajfa-5291	127	6	the	the	DET
ajfa-5291	127	7	custodian	custodian	NOUN
ajfa-5291	127	8	of	of	ADP
ajfa-5291	127	9	the	the	DET
ajfa-5291	127	10	internal	internal	ADJ
ajfa-5291	127	11	control	control	NOUN
ajfa-5291	127	12	system	system	NOUN
ajfa-5291	127	13	of	of	ADP
ajfa-5291	127	14	a	a	DET
ajfa-5291	127	15	firm	firm	NOUN
ajfa-5291	127	16	,	,	PUNCT
ajfa-5291	127	17	is	be	AUX
ajfa-5291	127	18	expected	expect	VERB
ajfa-5291	127	19	to	to	PART
ajfa-5291	127	20	be	be	AUX
ajfa-5291	127	21	very	very	ADV
ajfa-5291	127	22	knowledgeable	knowledgeable	ADJ
ajfa-5291	127	23	about	about	ADP
ajfa-5291	127	24	the	the	DET
ajfa-5291	127	25	cost	cost	NOUN
ajfa-5291	127	26	accounting	accounting	NOUN
ajfa-5291	127	27	system	system	NOUN
ajfa-5291	127	28	of	of	ADP
ajfa-5291	127	29	the	the	DET
ajfa-5291	127	30	firm	firm	NOUN
ajfa-5291	127	31	.	.	PUNCT
ajfa-5291	128	1	he	he	PRON
ajfa-5291	128	2	/	/	PUNCT
ajfa-5291	129	1	she	she	PRON
ajfa-5291	129	2	should	should	AUX
ajfa-5291	129	3	also	also	ADV
ajfa-5291	129	4	be	be	AUX
ajfa-5291	129	5	very	very	ADV
ajfa-5291	129	6	independent	independent	ADJ
ajfa-5291	129	7	in	in	ADP
ajfa-5291	129	8	commenting	comment	VERB
ajfa-5291	129	9	on	on	ADP
ajfa-5291	129	10	the	the	DET
ajfa-5291	129	11	working	working	NOUN
ajfa-5291	129	12	of	of	ADP
ajfa-5291	129	13	the	the	DET
ajfa-5291	129	14	system	system	NOUN
ajfa-5291	129	15	than	than	ADP
ajfa-5291	129	16	the	the	DET
ajfa-5291	129	17	cost	cost	NOUN
ajfa-5291	129	18	accountant	accountant	NOUN
ajfa-5291	129	19	who	who	PRON
ajfa-5291	129	20	operates	operate	VERB
ajfa-5291	129	21	the	the	DET
ajfa-5291	129	22	system	system	NOUN
ajfa-5291	129	23	.	.	PUNCT
ajfa-5291	130	1	this	this	PRON
ajfa-5291	130	2	is	be	AUX
ajfa-5291	130	3	the	the	DET
ajfa-5291	130	4	logic	logic	NOUN
ajfa-5291	130	5	behind	behind	ADP
ajfa-5291	130	6	the	the	DET
ajfa-5291	130	7	conduct	conduct	NOUN
ajfa-5291	130	8	of	of	ADP
ajfa-5291	130	9	the	the	DET
ajfa-5291	130	10	interview	interview	NOUN
ajfa-5291	130	11	with	with	ADP
ajfa-5291	130	12	the	the	DET
ajfa-5291	130	13	internal	internal	ADJ
ajfa-5291	130	14	auditor	auditor	NOUN
ajfa-5291	130	15	.	.	PUNCT
ajfa-5291	131	1	from	from	ADP
ajfa-5291	131	2	this	this	DET
ajfa-5291	131	3	interview	interview	NOUN
ajfa-5291	131	4	,	,	PUNCT
ajfa-5291	131	5	several	several	ADJ
ajfa-5291	131	6	important	important	ADJ
ajfa-5291	131	7	issues	issue	NOUN
ajfa-5291	131	8	were	be	AUX
ajfa-5291	131	9	discovered	discover	VERB
ajfa-5291	131	10	and	and	CCONJ
ajfa-5291	131	11	are	be	AUX
ajfa-5291	131	12	discussed	discuss	VERB
ajfa-5291	131	13	in	in	ADP
ajfa-5291	131	14	section	section	NOUN
ajfa-5291	131	15	4	4	NUM
ajfa-5291	131	16	.	.	NOUN
ajfa-5291	132	1	4	4	NUM
ajfa-5291	132	2	.	.	NOUN
ajfa-5291	132	3	results	result	NOUN
ajfa-5291	132	4	and	and	CCONJ
ajfa-5291	132	5	discussion	discussion	NOUN
ajfa-5291	132	6	an	an	DET
ajfa-5291	132	7	interview	interview	NOUN
ajfa-5291	132	8	session	session	NOUN
ajfa-5291	132	9	was	be	AUX
ajfa-5291	132	10	conducted	conduct	VERB
ajfa-5291	132	11	with	with	ADP
ajfa-5291	132	12	the	the	DET
ajfa-5291	132	13	internal	internal	ADJ
ajfa-5291	132	14	auditor	auditor	NOUN
ajfa-5291	132	15	of	of	ADP
ajfa-5291	132	16	naza	naza	PROPN
ajfa-5291	132	17	automotive	automotive	PROPN
ajfa-5291	132	18	manufacturing	manufacturing	NOUN
ajfa-5291	132	19	sdn	sdn	PROPN
ajfa-5291	132	20	.	.	PUNCT
ajfa-5291	133	1	bhd	bhd	PROPN
ajfa-5291	133	2	.	.	PUNCT
ajfa-5291	134	1	six	six	NUM
ajfa-5291	134	2	specific	specific	ADJ
ajfa-5291	134	3	questions	question	NOUN
ajfa-5291	134	4	were	be	AUX
ajfa-5291	134	5	asked	ask	VERB
ajfa-5291	134	6	during	during	ADP
ajfa-5291	134	7	the	the	DET
ajfa-5291	134	8	interview	interview	NOUN
ajfa-5291	134	9	session	session	NOUN
ajfa-5291	134	10	,	,	PUNCT
ajfa-5291	134	11	particularly	particularly	ADV
ajfa-5291	134	12	relating	relate	VERB
ajfa-5291	134	13	to	to	ADP
ajfa-5291	134	14	the	the	DET
ajfa-5291	134	15	impact	impact	NOUN
ajfa-5291	134	16	of	of	ADP
ajfa-5291	134	17	overhead	overhead	ADJ
ajfa-5291	134	18	costs	cost	NOUN
ajfa-5291	134	19	apportionment	apportionment	ADJ
ajfa-5291	134	20	on	on	ADP
ajfa-5291	134	21	the	the	DET
ajfa-5291	134	22	determination	determination	NOUN
ajfa-5291	134	23	of	of	ADP
ajfa-5291	134	24	selling	sell	VERB
ajfa-5291	134	25	price	price	NOUN
ajfa-5291	134	26	of	of	ADP
ajfa-5291	134	27	the	the	DET
ajfa-5291	134	28	automotive	automotive	ADJ
ajfa-5291	134	29	manufacturing	manufacturing	NOUN
ajfa-5291	134	30	firm	firm	NOUN
ajfa-5291	134	31	.	.	PUNCT
ajfa-5291	135	1	from	from	ADP
ajfa-5291	135	2	the	the	DET
ajfa-5291	135	3	responses	response	NOUN
ajfa-5291	135	4	in	in	ADP
ajfa-5291	135	5	the	the	DET
ajfa-5291	135	6	interview	interview	NOUN
ajfa-5291	135	7	,	,	PUNCT
ajfa-5291	135	8	several	several	ADJ
ajfa-5291	135	9	major	major	ADJ
ajfa-5291	135	10	issues	issue	NOUN
ajfa-5291	135	11	regarding	regard	VERB
ajfa-5291	135	12	the	the	DET
ajfa-5291	135	13	impact	impact	NOUN
ajfa-5291	135	14	of	of	ADP
ajfa-5291	135	15	overhead	overhead	ADJ
ajfa-5291	135	16	costs	cost	NOUN
ajfa-5291	135	17	apportionment	apportionment	ADJ
ajfa-5291	135	18	on	on	ADP
ajfa-5291	135	19	selling	sell	VERB
ajfa-5291	135	20	price	price	NOUN
ajfa-5291	135	21	determination	determination	NOUN
ajfa-5291	135	22	were	be	AUX
ajfa-5291	135	23	identified	identify	VERB
ajfa-5291	135	24	for	for	ADP
ajfa-5291	135	25	discussion	discussion	NOUN
ajfa-5291	135	26	.	.	PUNCT
ajfa-5291	136	1	4.1	4.1	NUM
ajfa-5291	136	2	about	about	ADP
ajfa-5291	136	3	the	the	DET
ajfa-5291	136	4	background	background	NOUN
ajfa-5291	136	5	of	of	ADP
ajfa-5291	136	6	naza	naza	PROPN
ajfa-5291	136	7	automotive	automotive	ADJ
ajfa-5291	136	8	manufacturing	manufacturing	NOUN
ajfa-5291	136	9	sdn	sdn	PROPN
ajfa-5291	136	10	.	.	PUNCT
ajfa-5291	137	1	bhd	bhd	PROPN
ajfa-5291	137	2	.	.	PUNCT
ajfa-5291	138	1	naza	naza	PROPN
ajfa-5291	138	2	automotive	automotive	PROPN
ajfa-5291	138	3	manufacturing	manufacturing	PROPN
ajfa-5291	138	4	sdn	sdn	PROPN
ajfa-5291	138	5	.	.	PUNCT
ajfa-5291	139	1	bhd	bhd	PROPN
ajfa-5291	139	2	is	be	AUX
ajfa-5291	139	3	a	a	DET
ajfa-5291	139	4	subsidiary	subsidiary	NOUN
ajfa-5291	139	5	of	of	ADP
ajfa-5291	139	6	naza	naza	PROPN
ajfa-5291	139	7	group	group	NOUN
ajfa-5291	139	8	of	of	ADP
ajfa-5291	139	9	companies	company	NOUN
ajfa-5291	139	10	,	,	PUNCT
ajfa-5291	139	11	based	base	VERB
ajfa-5291	139	12	in	in	ADP
ajfa-5291	139	13	seoul	seoul	PROPN
ajfa-5291	139	14	,	,	PUNCT
ajfa-5291	139	15	south	south	PROPN
ajfa-5291	139	16	korea	korea	PROPN
ajfa-5291	139	17	.	.	PUNCT
ajfa-5291	140	1	it	it	PRON
ajfa-5291	140	2	is	be	AUX
ajfa-5291	140	3	located	locate	VERB
ajfa-5291	140	4	in	in	ADP
ajfa-5291	140	5	gurun	gurun	NOUN
ajfa-5291	140	6	,	,	PUNCT
ajfa-5291	140	7	kedah	kedah	PROPN
ajfa-5291	140	8	and	and	CCONJ
ajfa-5291	140	9	was	be	AUX
ajfa-5291	140	10	established	establish	VERB
ajfa-5291	140	11	in	in	ADP
ajfa-5291	140	12	1996	1996	NUM
ajfa-5291	140	13	by	by	ADP
ajfa-5291	140	14	the	the	DET
ajfa-5291	140	15	late	late	PROPN
ajfa-5291	140	16	y.	y.	PROPN
ajfa-5291	140	17	bhg	bhg	PROPN
ajfa-5291	140	18	.	.	PROPN
ajfa-5291	141	1	tan	tan	PROPN
ajfa-5291	141	2	sri	sri	PROPN
ajfa-5291	141	3	dato	dato	PROPN
ajfa-5291	141	4	’	'	PUNCT
ajfa-5291	141	5	seri	seri	PROPN
ajfa-5291	141	6	utama	utama	PROPN
ajfa-5291	141	7	sm	sm	PROPN
ajfa-5291	141	8	nasimuddin	nasimuddin	PROPN
ajfa-5291	141	9	sm	sm	PROPN
ajfa-5291	141	10	amin	amin	PROPN
ajfa-5291	141	11	.	.	PUNCT
ajfa-5291	142	1	the	the	DET
ajfa-5291	142	2	philosophy	philosophy	NOUN
ajfa-5291	142	3	of	of	ADP
ajfa-5291	142	4	this	this	DET
ajfa-5291	142	5	company	company	NOUN
ajfa-5291	142	6	is	be	AUX
ajfa-5291	142	7	building	build	VERB
ajfa-5291	142	8	high	high	ADJ
ajfa-5291	142	9	value	value	NOUN
ajfa-5291	142	10	,	,	PUNCT
ajfa-5291	142	11	high	high	ADJ
ajfa-5291	142	12	quality	quality	NOUN
ajfa-5291	142	13	,	,	PUNCT
ajfa-5291	142	14	safe	safe	ADJ
ajfa-5291	142	15	and	and	CCONJ
ajfa-5291	142	16	dynamic	dynamic	ADJ
ajfa-5291	142	17	vehicles	vehicle	NOUN
ajfa-5291	142	18	in	in	ADP
ajfa-5291	142	19	accordance	accordance	NOUN
ajfa-5291	142	20	with	with	ADP
ajfa-5291	142	21	its	its	PRON
ajfa-5291	142	22	tagline	tagline	NOUN
ajfa-5291	142	23	;	;	PUNCT
ajfa-5291	142	24	"	"	PUNCT
ajfa-5291	142	25	the	the	DET
ajfa-5291	142	26	power	power	NOUN
ajfa-5291	142	27	to	to	PART
ajfa-5291	142	28	surprise	surprise	VERB
ajfa-5291	142	29	"	"	PUNCT
ajfa-5291	142	30	.	.	PUNCT
ajfa-5291	143	1	its	its	PRON
ajfa-5291	143	2	employees	employee	NOUN
ajfa-5291	143	3	consist	consist	VERB
ajfa-5291	143	4	of	of	ADP
ajfa-5291	143	5	management	management	NOUN
ajfa-5291	143	6	level	level	NOUN
ajfa-5291	143	7	staff	staff	NOUN
ajfa-5291	143	8	and	and	CCONJ
ajfa-5291	143	9	the	the	DET
ajfa-5291	143	10	labour	labour	NOUN
ajfa-5291	143	11	-	-	PUNCT
ajfa-5291	143	12	force	force	NOUN
ajfa-5291	143	13	drawn	draw	VERB
ajfa-5291	143	14	from	from	ADP
ajfa-5291	143	15	among	among	ADP
ajfa-5291	143	16	the	the	DET
ajfa-5291	143	17	local	local	ADJ
ajfa-5291	143	18	community	community	NOUN
ajfa-5291	143	19	(	(	PUNCT
ajfa-5291	143	20	malaysians	malaysians	PROPN
ajfa-5291	143	21	)	)	PUNCT
ajfa-5291	143	22	.	.	PUNCT
ajfa-5291	144	1	the	the	DET
ajfa-5291	144	2	factory	factory	NOUN
ajfa-5291	144	3	was	be	AUX
ajfa-5291	144	4	built	build	VERB
ajfa-5291	144	5	on	on	ADP
ajfa-5291	144	6	an	an	DET
ajfa-5291	144	7	area	area	NOUN
ajfa-5291	144	8	of	of	ADP
ajfa-5291	144	9	140	140	NUM
ajfa-5291	144	10	acres	acre	NOUN
ajfa-5291	144	11	,	,	PUNCT
ajfa-5291	144	12	consisting	consist	VERB
ajfa-5291	144	13	of	of	ADP
ajfa-5291	144	14	assembly	assembly	NOUN
ajfa-5291	144	15	plant	plant	NOUN
ajfa-5291	144	16	,	,	PUNCT
ajfa-5291	144	17	a	a	DET
ajfa-5291	144	18	two	two	NUM
ajfa-5291	144	19	-	-	PUNCT
ajfa-5291	144	20	storey	storey	NOUN
ajfa-5291	144	21	office	office	NOUN
ajfa-5291	144	22	,	,	PUNCT
ajfa-5291	144	23	a	a	DET
ajfa-5291	144	24	track	track	NOUN
ajfa-5291	144	25	for	for	ADP
ajfa-5291	144	26	testing	testing	NOUN
ajfa-5291	144	27	,	,	PUNCT
ajfa-5291	144	28	lots	lot	NOUN
ajfa-5291	144	29	for	for	ADP
ajfa-5291	144	30	vendors	vendor	NOUN
ajfa-5291	144	31	and	and	CCONJ
ajfa-5291	144	32	suppliers	supplier	NOUN
ajfa-5291	144	33	,	,	PUNCT
ajfa-5291	144	34	accommodation	accommodation	NOUN
ajfa-5291	144	35	for	for	ADP
ajfa-5291	144	36	staff	staff	NOUN
ajfa-5291	144	37	and	and	CCONJ
ajfa-5291	144	38	recreation	recreation	NOUN
ajfa-5291	144	39	facilities	facility	NOUN
ajfa-5291	144	40	.	.	PUNCT
ajfa-5291	145	1	this	this	DET
ajfa-5291	145	2	factory	factory	NOUN
ajfa-5291	145	3	is	be	AUX
ajfa-5291	145	4	equipped	equip	VERB
ajfa-5291	145	5	with	with	ADP
ajfa-5291	145	6	facilities	facility	NOUN
ajfa-5291	145	7	such	such	ADJ
ajfa-5291	145	8	as	as	ADP
ajfa-5291	145	9	body	body	NOUN
ajfa-5291	145	10	welding	welding	NOUN
ajfa-5291	145	11	and	and	CCONJ
ajfa-5291	145	12	painting	painting	NOUN
ajfa-5291	145	13	,	,	PUNCT
ajfa-5291	145	14	which	which	PRON
ajfa-5291	145	15	is	be	AUX
ajfa-5291	145	16	fully	fully	ADV
ajfa-5291	145	17	automated	automate	VERB
ajfa-5291	145	18	,	,	PUNCT
ajfa-5291	145	19	assembly	assembly	NOUN
ajfa-5291	145	20	and	and	CCONJ
ajfa-5291	145	21	pre	pre	ADJ
ajfa-5291	145	22	-	-	ADJ
ajfa-5291	145	23	delivery	delivery	ADJ
ajfa-5291	145	24	inspection	inspection	NOUN
ajfa-5291	145	25	of	of	ADP
ajfa-5291	145	26	the	the	DET
ajfa-5291	145	27	units	unit	NOUN
ajfa-5291	145	28	,	,	PUNCT
ajfa-5291	145	29	accessories	accessory	NOUN
ajfa-5291	145	30	,	,	PUNCT
ajfa-5291	145	31	the	the	DET
ajfa-5291	145	32	test	test	NOUN
ajfa-5291	145	33	and	and	CCONJ
ajfa-5291	145	34	simulation	simulation	NOUN
ajfa-5291	145	35	that	that	PRON
ajfa-5291	145	36	includes	include	VERB
ajfa-5291	145	37	equipment	equipment	NOUN
ajfa-5291	145	38	used	use	VERB
ajfa-5291	145	39	to	to	PART
ajfa-5291	145	40	assess	assess	VERB
ajfa-5291	145	41	performance	performance	NOUN
ajfa-5291	145	42	,	,	PUNCT
ajfa-5291	145	43	endurance	endurance	NOUN
ajfa-5291	145	44	and	and	CCONJ
ajfa-5291	145	45	quality	quality	NOUN
ajfa-5291	145	46	of	of	ADP
ajfa-5291	145	47	each	each	DET
ajfa-5291	145	48	unit	unit	NOUN
ajfa-5291	145	49	of	of	ADP
ajfa-5291	145	50	vehicle	vehicle	NOUN
ajfa-5291	145	51	.	.	PUNCT
ajfa-5291	146	1	this	this	DET
ajfa-5291	146	2	manufacturing	manufacture	VERB
ajfa-5291	146	3	firm	firm	NOUN
ajfa-5291	146	4	produces	produce	VERB
ajfa-5291	146	5	various	various	ADJ
ajfa-5291	146	6	types	type	NOUN
ajfa-5291	146	7	of	of	ADP
ajfa-5291	146	8	motor	motor	NOUN
ajfa-5291	146	9	vehicles	vehicle	NOUN
ajfa-5291	146	10	through	through	ADP
ajfa-5291	146	11	its	its	PRON
ajfa-5291	146	12	85	85	NUM
ajfa-5291	146	13	representative	representative	ADJ
ajfa-5291	146	14	branches	branch	NOUN
ajfa-5291	146	15	in	in	ADP
ajfa-5291	146	16	malaysia	malaysia	PROPN
ajfa-5291	146	17	(	(	PUNCT
ajfa-5291	146	18	www.nazakia.com.my).this	www.nazakia.com.my).this	ADJ
ajfa-5291	146	19	automotive	automotive	ADJ
ajfa-5291	146	20	manufacturing	manufacturing	NOUN
ajfa-5291	146	21	firm	firm	NOUN
ajfa-5291	146	22	is	be	AUX
ajfa-5291	146	23	fast	fast	ADV
ajfa-5291	146	24	becoming	become	VERB
ajfa-5291	146	25	a	a	DET
ajfa-5291	146	26	competitor	competitor	NOUN
ajfa-5291	146	27	to	to	ADP
ajfa-5291	146	28	local	local	ADJ
ajfa-5291	146	29	automotive	automotive	ADJ
ajfa-5291	146	30	manufacturers	manufacturer	NOUN
ajfa-5291	146	31	,	,	PUNCT
ajfa-5291	146	32	like	like	ADP
ajfa-5291	146	33	proton	proton	NOUN
ajfa-5291	146	34	and	and	CCONJ
ajfa-5291	146	35	perodua	perodua	PROPN
ajfa-5291	146	36	,	,	PUNCT
ajfa-5291	146	37	as	as	ADV
ajfa-5291	146	38	well	well	ADV
ajfa-5291	146	39	as	as	ADP
ajfa-5291	146	40	other	other	ADJ
ajfa-5291	146	41	automotive	automotive	ADJ
ajfa-5291	146	42	manufacturers	manufacturer	NOUN
ajfa-5291	146	43	in	in	ADP
ajfa-5291	146	44	malaysia	malaysia	PROPN
ajfa-5291	146	45	.	.	PUNCT
ajfa-5291	147	1	it	it	PRON
ajfa-5291	147	2	is	be	AUX
ajfa-5291	147	3	currently	currently	ADV
ajfa-5291	147	4	common	common	ADJ
ajfa-5291	147	5	to	to	PART
ajfa-5291	147	6	see	see	VERB
ajfa-5291	147	7	naza	naza	PROPN
ajfa-5291	147	8	produced	produce	VERB
ajfa-5291	147	9	motor	motor	NOUN
ajfa-5291	147	10	vehicles	vehicle	NOUN
ajfa-5291	147	11	throughout	throughout	ADP
ajfa-5291	147	12	the	the	DET
ajfa-5291	147	13	country	country	NOUN
ajfa-5291	147	14	.	.	PUNCT
ajfa-5291	148	1	4.2	4.2	NUM
ajfa-5291	148	2	method	method	NOUN
ajfa-5291	148	3	of	of	ADP
ajfa-5291	148	4	apportioning	apportion	VERB
ajfa-5291	148	5	overhead	overhead	ADJ
ajfa-5291	148	6	costs	cost	NOUN
ajfa-5291	148	7	to	to	ADP
ajfa-5291	148	8	products	product	NOUN
ajfa-5291	148	9	on	on	ADP
ajfa-5291	148	10	the	the	DET
ajfa-5291	148	11	method	method	NOUN
ajfa-5291	148	12	used	use	VERB
ajfa-5291	148	13	by	by	ADP
ajfa-5291	148	14	the	the	DET
ajfa-5291	148	15	company	company	NOUN
ajfa-5291	148	16	to	to	PART
ajfa-5291	148	17	apportion	apportion	VERB
ajfa-5291	148	18	overhead	overhead	ADJ
ajfa-5291	148	19	costs	cost	NOUN
ajfa-5291	148	20	to	to	ADP
ajfa-5291	148	21	products	product	NOUN
ajfa-5291	148	22	,	,	PUNCT
ajfa-5291	148	23	below	below	ADV
ajfa-5291	148	24	is	be	AUX
ajfa-5291	148	25	the	the	DET
ajfa-5291	148	26	discussion	discussion	NOUN
ajfa-5291	148	27	on	on	ADP
ajfa-5291	148	28	the	the	DET
ajfa-5291	148	29	internal	internal	ADJ
ajfa-5291	148	30	auditor	auditor	NOUN
ajfa-5291	148	31	’s	’s	PART
ajfa-5291	148	32	response	response	NOUN
ajfa-5291	148	33	:	:	PUNCT
ajfa-5291	148	34	the	the	DET
ajfa-5291	148	35	first	first	ADJ
ajfa-5291	148	36	question	question	NOUN
ajfa-5291	148	37	is	be	AUX
ajfa-5291	148	38	to	to	PART
ajfa-5291	148	39	look	look	VERB
ajfa-5291	148	40	at	at	ADP
ajfa-5291	148	41	the	the	DET
ajfa-5291	148	42	significance	significance	NOUN
ajfa-5291	148	43	of	of	ADP
ajfa-5291	148	44	choosing	choose	VERB
ajfa-5291	148	45	the	the	DET
ajfa-5291	148	46	method	method	NOUN
ajfa-5291	148	47	for	for	ADP
ajfa-5291	148	48	apportioning	apportion	VERB
ajfa-5291	148	49	overhead	overhead	ADJ
ajfa-5291	148	50	costs	cost	NOUN
ajfa-5291	148	51	.	.	PUNCT
ajfa-5291	149	1	this	this	PRON
ajfa-5291	149	2	is	be	AUX
ajfa-5291	149	3	because	because	SCONJ
ajfa-5291	149	4	this	this	DET
ajfa-5291	149	5	method	method	NOUN
ajfa-5291	149	6	influences	influence	VERB
ajfa-5291	149	7	the	the	DET
ajfa-5291	149	8	costing	cost	VERB
ajfa-5291	149	9	system	system	NOUN
ajfa-5291	149	10	of	of	ADP
ajfa-5291	149	11	a	a	DET
ajfa-5291	149	12	manufacturing	manufacturing	NOUN
ajfa-5291	149	13	firm	firm	NOUN
ajfa-5291	149	14	.	.	PUNCT
ajfa-5291	150	1	from	from	ADP
ajfa-5291	150	2	the	the	DET
ajfa-5291	150	3	interview	interview	NOUN
ajfa-5291	150	4	,	,	PUNCT
ajfa-5291	150	5	it	it	PRON
ajfa-5291	150	6	is	be	AUX
ajfa-5291	150	7	found	find	VERB
ajfa-5291	150	8	that	that	SCONJ
ajfa-5291	150	9	naza	naza	PROPN
ajfa-5291	150	10	,	,	PUNCT
ajfa-5291	150	11	as	as	ADP
ajfa-5291	150	12	an	an	DET
ajfa-5291	150	13	automotive	automotive	ADJ
ajfa-5291	150	14	manufacturing	manufacturing	NOUN
ajfa-5291	150	15	firm	firm	NOUN
ajfa-5291	150	16	,	,	PUNCT
ajfa-5291	150	17	uses	use	VERB
ajfa-5291	150	18	asian	asian	ADJ
ajfa-5291	150	19	journal	journal	NOUN
ajfa-5291	150	20	of	of	ADP
ajfa-5291	150	21	finance	finance	PROPN
ajfa-5291	150	22	&	&	CCONJ
ajfa-5291	150	23	accounting	accounting	PROPN
ajfa-5291	150	24	issn	issn	PROPN
ajfa-5291	150	25	1946	1946	NUM
ajfa-5291	150	26	-	-	PUNCT
ajfa-5291	150	27	052x	052x	PROPN
ajfa-5291	150	28	2014	2014	NUM
ajfa-5291	150	29	,	,	PUNCT
ajfa-5291	150	30	vol	vol	NOUN
ajfa-5291	150	31	.	.	PROPN
ajfa-5291	150	32	6	6	NUM
ajfa-5291	150	33	,	,	PUNCT
ajfa-5291	150	34	no	no	INTJ
ajfa-5291	150	35	.	.	NOUN
ajfa-5291	150	36	1	1	NUM
ajfa-5291	150	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	150	38	258	258	NUM
ajfa-5291	150	39	traditional	traditional	ADJ
ajfa-5291	150	40	method	method	NOUN
ajfa-5291	150	41	of	of	ADP
ajfa-5291	150	42	overhead	overhead	ADJ
ajfa-5291	150	43	cost	cost	NOUN
ajfa-5291	150	44	apportionment	apportionment	NOUN
ajfa-5291	150	45	.	.	PUNCT
ajfa-5291	151	1	the	the	DET
ajfa-5291	151	2	officer	officer	NOUN
ajfa-5291	151	3	clearly	clearly	ADV
ajfa-5291	151	4	stated	state	VERB
ajfa-5291	151	5	that	that	SCONJ
ajfa-5291	151	6	the	the	DET
ajfa-5291	151	7	direct	direct	ADJ
ajfa-5291	151	8	overhead	overhead	ADJ
ajfa-5291	151	9	costs	cost	NOUN
ajfa-5291	151	10	are	be	AUX
ajfa-5291	151	11	allocated	allocate	VERB
ajfa-5291	151	12	by	by	ADP
ajfa-5291	151	13	model	model	NOUN
ajfa-5291	151	14	and	and	CCONJ
ajfa-5291	151	15	according	accord	VERB
ajfa-5291	151	16	to	to	ADP
ajfa-5291	151	17	standard	standard	ADJ
ajfa-5291	151	18	hours	hour	NOUN
ajfa-5291	151	19	or	or	CCONJ
ajfa-5291	151	20	minutes	minute	NOUN
ajfa-5291	151	21	.	.	PUNCT
ajfa-5291	152	1	as	as	ADP
ajfa-5291	152	2	for	for	ADP
ajfa-5291	152	3	the	the	DET
ajfa-5291	152	4	indirect	indirect	ADJ
ajfa-5291	152	5	costs	cost	NOUN
ajfa-5291	152	6	,	,	PUNCT
ajfa-5291	152	7	the	the	DET
ajfa-5291	152	8	officer	officer	NOUN
ajfa-5291	152	9	mentioned	mention	VERB
ajfa-5291	152	10	that	that	SCONJ
ajfa-5291	152	11	they	they	PRON
ajfa-5291	152	12	are	be	AUX
ajfa-5291	152	13	apportioned	apportion	VERB
ajfa-5291	152	14	to	to	ADP
ajfa-5291	152	15	all	all	DET
ajfa-5291	152	16	the	the	DET
ajfa-5291	152	17	cost	cost	NOUN
ajfa-5291	152	18	centres	centre	NOUN
ajfa-5291	152	19	,	,	PUNCT
ajfa-5291	152	20	including	include	VERB
ajfa-5291	152	21	performance	performance	NOUN
ajfa-5291	152	22	/	/	SYM
ajfa-5291	152	23	service	service	NOUN
ajfa-5291	152	24	centres	centre	NOUN
ajfa-5291	152	25	,	,	PUNCT
ajfa-5291	152	26	as	as	ADP
ajfa-5291	152	27	a	a	DET
ajfa-5291	152	28	first	first	ADJ
ajfa-5291	152	29	step	step	NOUN
ajfa-5291	152	30	.	.	PUNCT
ajfa-5291	153	1	the	the	DET
ajfa-5291	153	2	service	service	NOUN
ajfa-5291	153	3	cost	cost	NOUN
ajfa-5291	153	4	centres	centre	NOUN
ajfa-5291	153	5	’	'	PUNCT
ajfa-5291	153	6	shares	share	NOUN
ajfa-5291	153	7	of	of	ADP
ajfa-5291	153	8	the	the	DET
ajfa-5291	153	9	indirect	indirect	ADJ
ajfa-5291	153	10	costs	cost	NOUN
ajfa-5291	153	11	are	be	AUX
ajfa-5291	153	12	thereafter	thereafter	ADV
ajfa-5291	153	13	re	re	VERB
ajfa-5291	153	14	-	-	VERB
ajfa-5291	153	15	apportioned	apportion	VERB
ajfa-5291	153	16	to	to	ADP
ajfa-5291	153	17	the	the	DET
ajfa-5291	153	18	production	production	NOUN
ajfa-5291	153	19	cost	cost	NOUN
ajfa-5291	153	20	centres	centre	NOUN
ajfa-5291	153	21	or	or	CCONJ
ajfa-5291	153	22	allocated	allocate	VERB
ajfa-5291	153	23	directly	directly	ADV
ajfa-5291	153	24	to	to	ADP
ajfa-5291	153	25	the	the	DET
ajfa-5291	153	26	units	unit	NOUN
ajfa-5291	153	27	of	of	ADP
ajfa-5291	153	28	vehicles	vehicle	NOUN
ajfa-5291	153	29	produced	produce	VERB
ajfa-5291	153	30	,	,	PUNCT
ajfa-5291	153	31	based	base	VERB
ajfa-5291	153	32	on	on	ADP
ajfa-5291	153	33	the	the	DET
ajfa-5291	153	34	percentage	percentage	NOUN
ajfa-5291	153	35	services	service	NOUN
ajfa-5291	153	36	rendered	render	VERB
ajfa-5291	153	37	to	to	ADP
ajfa-5291	153	38	them	they	PRON
ajfa-5291	153	39	by	by	ADP
ajfa-5291	153	40	the	the	DET
ajfa-5291	153	41	service	service	NOUN
ajfa-5291	153	42	cost	cost	NOUN
ajfa-5291	153	43	centres	centre	NOUN
ajfa-5291	153	44	.	.	PUNCT
ajfa-5291	154	1	from	from	ADP
ajfa-5291	154	2	this	this	DET
ajfa-5291	154	3	finding	finding	NOUN
ajfa-5291	154	4	,	,	PUNCT
ajfa-5291	154	5	it	it	PRON
ajfa-5291	154	6	shows	show	VERB
ajfa-5291	154	7	that	that	SCONJ
ajfa-5291	154	8	naza	naza	PROPN
ajfa-5291	154	9	automotive	automotive	ADJ
ajfa-5291	154	10	manufacturing	manufacturing	NOUN
ajfa-5291	154	11	firm	firm	NOUN
ajfa-5291	154	12	uses	use	VERB
ajfa-5291	154	13	traditional	traditional	ADJ
ajfa-5291	154	14	method	method	NOUN
ajfa-5291	154	15	of	of	ADP
ajfa-5291	154	16	apportioning	apportion	VERB
ajfa-5291	154	17	overhead	overhead	ADJ
ajfa-5291	154	18	costs	cost	NOUN
ajfa-5291	154	19	and	and	CCONJ
ajfa-5291	154	20	that	that	SCONJ
ajfa-5291	154	21	the	the	DET
ajfa-5291	154	22	traditional	traditional	ADJ
ajfa-5291	154	23	method	method	NOUN
ajfa-5291	154	24	is	be	AUX
ajfa-5291	154	25	still	still	ADV
ajfa-5291	154	26	relevant	relevant	ADJ
ajfa-5291	154	27	to	to	ADP
ajfa-5291	154	28	the	the	DET
ajfa-5291	154	29	malaysian	malaysian	ADJ
ajfa-5291	154	30	automotive	automotive	ADJ
ajfa-5291	154	31	manufacturing	manufacture	VERB
ajfa-5291	154	32	companies	company	NOUN
ajfa-5291	154	33	,	,	PUNCT
ajfa-5291	154	34	as	as	SCONJ
ajfa-5291	154	35	testified	testify	VERB
ajfa-5291	154	36	by	by	ADP
ajfa-5291	154	37	naza	naza	PROPN
ajfa-5291	154	38	automotive	automotive	PROPN
ajfa-5291	154	39	manufacturing	manufacturing	NOUN
ajfa-5291	154	40	sdn	sdn	PROPN
ajfa-5291	154	41	.	.	PUNCT
ajfa-5291	155	1	bhd	bhd	PROPN
ajfa-5291	155	2	.	.	PUNCT
ajfa-5291	156	1	it	it	PRON
ajfa-5291	156	2	also	also	ADV
ajfa-5291	156	3	shows	show	VERB
ajfa-5291	156	4	that	that	SCONJ
ajfa-5291	156	5	it	it	PRON
ajfa-5291	156	6	is	be	AUX
ajfa-5291	156	7	really	really	ADV
ajfa-5291	156	8	important	important	ADJ
ajfa-5291	156	9	for	for	SCONJ
ajfa-5291	156	10	the	the	DET
ajfa-5291	156	11	manufacturing	manufacturing	NOUN
ajfa-5291	156	12	firms	firm	NOUN
ajfa-5291	156	13	to	to	PART
ajfa-5291	156	14	select	select	VERB
ajfa-5291	156	15	an	an	DET
ajfa-5291	156	16	appropriate	appropriate	ADJ
ajfa-5291	156	17	method	method	NOUN
ajfa-5291	156	18	to	to	PART
ajfa-5291	156	19	apportion	apportion	VERB
ajfa-5291	156	20	overhead	overhead	ADJ
ajfa-5291	156	21	costs	cost	NOUN
ajfa-5291	156	22	to	to	ADP
ajfa-5291	156	23	all	all	DET
ajfa-5291	156	24	departments	department	NOUN
ajfa-5291	156	25	or	or	CCONJ
ajfa-5291	156	26	centres	centre	NOUN
ajfa-5291	156	27	,	,	PUNCT
ajfa-5291	156	28	including	include	VERB
ajfa-5291	156	29	performance	performance	NOUN
ajfa-5291	156	30	centres	centre	NOUN
ajfa-5291	156	31	,	,	PUNCT
ajfa-5291	156	32	and	and	CCONJ
ajfa-5291	156	33	that	that	SCONJ
ajfa-5291	156	34	the	the	DET
ajfa-5291	156	35	apportionment	apportionment	NOUN
ajfa-5291	156	36	of	of	ADP
ajfa-5291	156	37	overhead	overhead	ADJ
ajfa-5291	156	38	costs	cost	NOUN
ajfa-5291	156	39	is	be	AUX
ajfa-5291	156	40	not	not	PART
ajfa-5291	156	41	to	to	PART
ajfa-5291	156	42	be	be	AUX
ajfa-5291	156	43	done	do	VERB
ajfa-5291	156	44	arbitrarily	arbitrarily	ADV
ajfa-5291	156	45	.	.	PUNCT
ajfa-5291	157	1	the	the	DET
ajfa-5291	157	2	important	important	ADJ
ajfa-5291	157	3	thing	thing	NOUN
ajfa-5291	157	4	to	to	PART
ajfa-5291	157	5	note	note	VERB
ajfa-5291	157	6	here	here	ADV
ajfa-5291	157	7	is	be	AUX
ajfa-5291	157	8	that	that	SCONJ
ajfa-5291	157	9	various	various	ADJ
ajfa-5291	157	10	methods	method	NOUN
ajfa-5291	157	11	of	of	ADP
ajfa-5291	157	12	primary	primary	ADJ
ajfa-5291	157	13	and	and	CCONJ
ajfa-5291	157	14	secondary	secondary	ADJ
ajfa-5291	157	15	apportionment	apportionment	NOUN
ajfa-5291	157	16	of	of	ADP
ajfa-5291	157	17	overhead	overhead	ADJ
ajfa-5291	157	18	costs	cost	NOUN
ajfa-5291	157	19	impact	impact	NOUN
ajfa-5291	157	20	differently	differently	ADV
ajfa-5291	157	21	on	on	ADP
ajfa-5291	157	22	the	the	DET
ajfa-5291	157	23	selling	selling	NOUN
ajfa-5291	157	24	price	price	NOUN
ajfa-5291	157	25	to	to	PART
ajfa-5291	157	26	be	be	AUX
ajfa-5291	157	27	determined	determine	VERB
ajfa-5291	157	28	for	for	ADP
ajfa-5291	157	29	the	the	DET
ajfa-5291	157	30	products	product	NOUN
ajfa-5291	157	31	of	of	ADP
ajfa-5291	157	32	the	the	DET
ajfa-5291	157	33	company	company	NOUN
ajfa-5291	157	34	.	.	PUNCT
ajfa-5291	158	1	4.3	4.3	NUM
ajfa-5291	158	2	price	price	NOUN
ajfa-5291	158	3	-	-	PUNCT
ajfa-5291	158	4	setting	set	VERB
ajfa-5291	158	5	the	the	DET
ajfa-5291	158	6	respondent	respondent	NOUN
ajfa-5291	158	7	was	be	AUX
ajfa-5291	158	8	also	also	ADV
ajfa-5291	158	9	asked	ask	VERB
ajfa-5291	158	10	on	on	ADP
ajfa-5291	158	11	how	how	SCONJ
ajfa-5291	158	12	the	the	DET
ajfa-5291	158	13	company	company	NOUN
ajfa-5291	158	14	arrives	arrive	VERB
ajfa-5291	158	15	at	at	ADP
ajfa-5291	158	16	the	the	DET
ajfa-5291	158	17	price	price	NOUN
ajfa-5291	158	18	per	per	ADP
ajfa-5291	158	19	unit	unit	NOUN
ajfa-5291	158	20	of	of	ADP
ajfa-5291	158	21	its	its	PRON
ajfa-5291	158	22	product	product	NOUN
ajfa-5291	158	23	.	.	PUNCT
ajfa-5291	159	1	below	below	ADV
ajfa-5291	159	2	is	be	AUX
ajfa-5291	159	3	the	the	DET
ajfa-5291	159	4	discussion	discussion	NOUN
ajfa-5291	159	5	on	on	ADP
ajfa-5291	159	6	the	the	DET
ajfa-5291	159	7	response	response	NOUN
ajfa-5291	159	8	to	to	ADP
ajfa-5291	159	9	the	the	DET
ajfa-5291	159	10	question	question	NOUN
ajfa-5291	159	11	:	:	PUNCT
ajfa-5291	159	12	price	price	NOUN
ajfa-5291	159	13	-	-	PUNCT
ajfa-5291	159	14	setting	setting	NOUN
ajfa-5291	159	15	is	be	AUX
ajfa-5291	159	16	very	very	ADV
ajfa-5291	159	17	important	important	ADJ
ajfa-5291	159	18	since	since	SCONJ
ajfa-5291	159	19	it	it	PRON
ajfa-5291	159	20	determines	determine	VERB
ajfa-5291	159	21	the	the	DET
ajfa-5291	159	22	revenue	revenue	NOUN
ajfa-5291	159	23	or	or	CCONJ
ajfa-5291	159	24	sales	sale	NOUN
ajfa-5291	159	25	of	of	ADP
ajfa-5291	159	26	a	a	DET
ajfa-5291	159	27	firm	firm	NOUN
ajfa-5291	159	28	.	.	PUNCT
ajfa-5291	160	1	it	it	PRON
ajfa-5291	160	2	also	also	ADV
ajfa-5291	160	3	leads	lead	VERB
ajfa-5291	160	4	to	to	ADP
ajfa-5291	160	5	the	the	DET
ajfa-5291	160	6	profit	profit	NOUN
ajfa-5291	160	7	performance	performance	NOUN
ajfa-5291	160	8	of	of	ADP
ajfa-5291	160	9	a	a	DET
ajfa-5291	160	10	manufacturing	manufacturing	NOUN
ajfa-5291	160	11	firm	firm	NOUN
ajfa-5291	160	12	and	and	CCONJ
ajfa-5291	160	13	helps	help	VERB
ajfa-5291	160	14	determine	determine	VERB
ajfa-5291	160	15	whether	whether	SCONJ
ajfa-5291	160	16	the	the	DET
ajfa-5291	160	17	firm	firm	NOUN
ajfa-5291	160	18	is	be	AUX
ajfa-5291	160	19	doing	do	VERB
ajfa-5291	160	20	well	well	ADV
ajfa-5291	160	21	or	or	CCONJ
ajfa-5291	160	22	not	not	PART
ajfa-5291	160	23	.	.	PUNCT
ajfa-5291	161	1	as	as	ADP
ajfa-5291	161	2	for	for	ADP
ajfa-5291	161	3	naza	naza	PROPN
ajfa-5291	161	4	automotive	automotive	ADJ
ajfa-5291	161	5	manufacturing	manufacture	VERB
ajfa-5291	161	6	company	company	NOUN
ajfa-5291	161	7	,	,	PUNCT
ajfa-5291	161	8	the	the	DET
ajfa-5291	161	9	price	price	NOUN
ajfa-5291	161	10	set	set	NOUN
ajfa-5291	161	11	for	for	ADP
ajfa-5291	161	12	its	its	PRON
ajfa-5291	161	13	product	product	NOUN
ajfa-5291	161	14	comprises	comprise	VERB
ajfa-5291	161	15	the	the	DET
ajfa-5291	161	16	total	total	ADJ
ajfa-5291	161	17	costs	cost	NOUN
ajfa-5291	161	18	of	of	ADP
ajfa-5291	161	19	material	material	NOUN
ajfa-5291	161	20	,	,	PUNCT
ajfa-5291	161	21	labour	labour	NOUN
ajfa-5291	161	22	,	,	PUNCT
ajfa-5291	161	23	overheads	overhead	NOUN
ajfa-5291	161	24	and	and	CCONJ
ajfa-5291	161	25	profit	profit	NOUN
ajfa-5291	161	26	margin	margin	NOUN
ajfa-5291	161	27	.	.	PUNCT
ajfa-5291	162	1	all	all	DET
ajfa-5291	162	2	the	the	DET
ajfa-5291	162	3	costs	cost	NOUN
ajfa-5291	162	4	elements	element	NOUN
ajfa-5291	162	5	are	be	AUX
ajfa-5291	162	6	critically	critically	ADV
ajfa-5291	162	7	identified	identify	VERB
ajfa-5291	162	8	and	and	CCONJ
ajfa-5291	162	9	calculated	calculate	VERB
ajfa-5291	162	10	first	first	ADV
ajfa-5291	162	11	in	in	ADP
ajfa-5291	162	12	order	order	NOUN
ajfa-5291	162	13	to	to	PART
ajfa-5291	162	14	avoid	avoid	VERB
ajfa-5291	162	15	losses	loss	NOUN
ajfa-5291	162	16	.	.	PUNCT
ajfa-5291	163	1	then	then	ADV
ajfa-5291	163	2	,	,	PUNCT
ajfa-5291	163	3	in	in	ADP
ajfa-5291	163	4	order	order	NOUN
ajfa-5291	163	5	to	to	PART
ajfa-5291	163	6	make	make	VERB
ajfa-5291	163	7	sure	sure	ADJ
ajfa-5291	163	8	that	that	SCONJ
ajfa-5291	163	9	the	the	DET
ajfa-5291	163	10	profit	profit	NOUN
ajfa-5291	163	11	of	of	ADP
ajfa-5291	163	12	the	the	DET
ajfa-5291	163	13	company	company	NOUN
ajfa-5291	163	14	is	be	AUX
ajfa-5291	163	15	increasing	increase	VERB
ajfa-5291	163	16	over	over	ADP
ajfa-5291	163	17	time	time	NOUN
ajfa-5291	163	18	,	,	PUNCT
ajfa-5291	163	19	naza	naza	PROPN
ajfa-5291	163	20	determines	determine	VERB
ajfa-5291	163	21	a	a	DET
ajfa-5291	163	22	reasonable	reasonable	ADJ
ajfa-5291	163	23	rate	rate	NOUN
ajfa-5291	163	24	for	for	ADP
ajfa-5291	163	25	profit	profit	NOUN
ajfa-5291	163	26	margin	margin	NOUN
ajfa-5291	163	27	according	accord	VERB
ajfa-5291	163	28	to	to	ADP
ajfa-5291	163	29	the	the	DET
ajfa-5291	163	30	quality	quality	NOUN
ajfa-5291	163	31	that	that	PRON
ajfa-5291	163	32	the	the	DET
ajfa-5291	163	33	company	company	NOUN
ajfa-5291	163	34	provides	provide	VERB
ajfa-5291	163	35	for	for	ADP
ajfa-5291	163	36	its	its	PRON
ajfa-5291	163	37	products	product	NOUN
ajfa-5291	163	38	.	.	PUNCT
ajfa-5291	164	1	this	this	PRON
ajfa-5291	164	2	is	be	AUX
ajfa-5291	164	3	also	also	ADV
ajfa-5291	164	4	to	to	PART
ajfa-5291	164	5	ensure	ensure	VERB
ajfa-5291	164	6	the	the	DET
ajfa-5291	164	7	sustainability	sustainability	NOUN
ajfa-5291	164	8	of	of	ADP
ajfa-5291	164	9	the	the	DET
ajfa-5291	164	10	manufacturing	manufacturing	NOUN
ajfa-5291	164	11	firm	firm	NOUN
ajfa-5291	164	12	.	.	PUNCT
ajfa-5291	165	1	the	the	DET
ajfa-5291	165	2	box	box	PROPN
ajfa-5291	165	3	below	below	ADV
ajfa-5291	165	4	illustrates	illustrate	VERB
ajfa-5291	165	5	how	how	SCONJ
ajfa-5291	165	6	naza	naza	PROPN
ajfa-5291	165	7	automotive	automotive	ADJ
ajfa-5291	165	8	manufacturing	manufacturing	NOUN
ajfa-5291	165	9	sdn	sdn	PROPN
ajfa-5291	165	10	.	.	PUNCT
ajfa-5291	166	1	bhd	bhd	PROPN
ajfa-5291	166	2	.	.	PUNCT
ajfa-5291	166	3	derives	derive	VERB
ajfa-5291	166	4	its	its	PRON
ajfa-5291	166	5	selling	selling	NOUN
ajfa-5291	166	6	prices	price	NOUN
ajfa-5291	166	7	for	for	ADP
ajfa-5291	166	8	each	each	PRON
ajfa-5291	166	9	of	of	ADP
ajfa-5291	166	10	its	its	PRON
ajfa-5291	166	11	products	product	NOUN
ajfa-5291	166	12	.	.	PUNCT
ajfa-5291	167	1	the	the	DET
ajfa-5291	167	2	overhead	overhead	ADJ
ajfa-5291	167	3	cost	cost	NOUN
ajfa-5291	167	4	component	component	NOUN
ajfa-5291	167	5	in	in	ADP
ajfa-5291	167	6	the	the	DET
ajfa-5291	167	7	selling	selling	NOUN
ajfa-5291	167	8	-	-	PUNCT
ajfa-5291	167	9	price	price	NOUN
ajfa-5291	167	10	determination	determination	NOUN
ajfa-5291	167	11	shows	show	VERB
ajfa-5291	167	12	that	that	SCONJ
ajfa-5291	167	13	overhead	overhead	ADJ
ajfa-5291	167	14	cost	cost	NOUN
ajfa-5291	167	15	is	be	AUX
ajfa-5291	167	16	really	really	ADV
ajfa-5291	167	17	important	important	ADJ
ajfa-5291	167	18	and	and	CCONJ
ajfa-5291	167	19	provides	provide	VERB
ajfa-5291	167	20	significant	significant	ADJ
ajfa-5291	167	21	impact	impact	NOUN
ajfa-5291	167	22	on	on	ADP
ajfa-5291	167	23	the	the	DET
ajfa-5291	167	24	determination	determination	NOUN
ajfa-5291	167	25	of	of	ADP
ajfa-5291	167	26	selling	selling	NOUN
ajfa-5291	167	27	-	-	PUNCT
ajfa-5291	167	28	price	price	NOUN
ajfa-5291	167	29	.	.	PUNCT
ajfa-5291	168	1	4.4	4.4	NUM
ajfa-5291	168	2	roles	role	NOUN
ajfa-5291	168	3	and	and	CCONJ
ajfa-5291	168	4	responsibility	responsibility	NOUN
ajfa-5291	168	5	of	of	ADP
ajfa-5291	168	6	costing	cost	VERB
ajfa-5291	168	7	department	department	NOUN
ajfa-5291	168	8	on	on	ADP
ajfa-5291	168	9	the	the	DET
ajfa-5291	168	10	officer(s	officer(s	NOUN
ajfa-5291	168	11	)	)	PUNCT
ajfa-5291	168	12	of	of	ADP
ajfa-5291	168	13	the	the	DET
ajfa-5291	168	14	company	company	NOUN
ajfa-5291	168	15	in	in	ADP
ajfa-5291	168	16	charge	charge	NOUN
ajfa-5291	168	17	of	of	ADP
ajfa-5291	168	18	overhead	overhead	ADJ
ajfa-5291	168	19	costs	cost	NOUN
ajfa-5291	168	20	apportionment	apportionment	ADJ
ajfa-5291	168	21	,	,	PUNCT
ajfa-5291	168	22	below	below	ADV
ajfa-5291	168	23	is	be	AUX
ajfa-5291	168	24	a	a	DET
ajfa-5291	168	25	discussion	discussion	NOUN
ajfa-5291	168	26	on	on	ADP
ajfa-5291	168	27	the	the	DET
ajfa-5291	168	28	internal	internal	ADJ
ajfa-5291	168	29	auditor	auditor	NOUN
ajfa-5291	168	30	’s	’s	PART
ajfa-5291	168	31	response	response	NOUN
ajfa-5291	168	32	:	:	PUNCT
ajfa-5291	168	33	the	the	DET
ajfa-5291	168	34	costing	cost	VERB
ajfa-5291	168	35	department	department	NOUN
ajfa-5291	168	36	is	be	AUX
ajfa-5291	168	37	extremely	extremely	ADV
ajfa-5291	168	38	important	important	ADJ
ajfa-5291	168	39	in	in	ADP
ajfa-5291	168	40	a	a	DET
ajfa-5291	168	41	manufacturing	manufacture	VERB
ajfa-5291	168	42	firm	firm	NOUN
ajfa-5291	168	43	since	since	SCONJ
ajfa-5291	168	44	its	its	PRON
ajfa-5291	168	45	major	major	ADJ
ajfa-5291	168	46	function	function	NOUN
ajfa-5291	168	47	is	be	AUX
ajfa-5291	168	48	to	to	PART
ajfa-5291	168	49	deal	deal	VERB
ajfa-5291	168	50	with	with	ADP
ajfa-5291	168	51	the	the	DET
ajfa-5291	168	52	core	core	NOUN
ajfa-5291	168	53	activities	activity	NOUN
ajfa-5291	168	54	and	and	CCONJ
ajfa-5291	168	55	business	business	NOUN
ajfa-5291	168	56	of	of	ADP
ajfa-5291	168	57	the	the	DET
ajfa-5291	168	58	firm	firm	NOUN
ajfa-5291	168	59	.	.	PUNCT
ajfa-5291	169	1	the	the	DET
ajfa-5291	169	2	performance	performance	NOUN
ajfa-5291	169	3	of	of	ADP
ajfa-5291	169	4	this	this	DET
ajfa-5291	169	5	selling	selling	NOUN
ajfa-5291	169	6	price	price	NOUN
ajfa-5291	169	7	=	=	SYM
ajfa-5291	169	8	material	material	NOUN
ajfa-5291	169	9	+	+	CCONJ
ajfa-5291	169	10	labour	labour	NOUN
ajfa-5291	169	11	+	+	CCONJ
ajfa-5291	169	12	overhead	overhead	ADJ
ajfa-5291	169	13	+	+	CCONJ
ajfa-5291	169	14	profit	profit	NOUN
ajfa-5291	169	15	asian	asian	ADJ
ajfa-5291	169	16	journal	journal	NOUN
ajfa-5291	169	17	of	of	ADP
ajfa-5291	169	18	finance	finance	PROPN
ajfa-5291	169	19	&	&	CCONJ
ajfa-5291	169	20	accounting	accounting	PROPN
ajfa-5291	169	21	issn	issn	PROPN
ajfa-5291	169	22	1946	1946	NUM
ajfa-5291	169	23	-	-	PUNCT
ajfa-5291	169	24	052x	052x	PROPN
ajfa-5291	169	25	2014	2014	NUM
ajfa-5291	169	26	,	,	PUNCT
ajfa-5291	169	27	vol	vol	NOUN
ajfa-5291	169	28	.	.	PROPN
ajfa-5291	169	29	6	6	NUM
ajfa-5291	169	30	,	,	PUNCT
ajfa-5291	169	31	no	no	INTJ
ajfa-5291	169	32	.	.	NOUN
ajfa-5291	169	33	1	1	NUM
ajfa-5291	169	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	169	35	259	259	NUM
ajfa-5291	169	36	department	department	NOUN
ajfa-5291	169	37	will	will	AUX
ajfa-5291	169	38	affect	affect	VERB
ajfa-5291	169	39	the	the	DET
ajfa-5291	169	40	performance	performance	NOUN
ajfa-5291	169	41	of	of	ADP
ajfa-5291	169	42	the	the	DET
ajfa-5291	169	43	firm	firm	NOUN
ajfa-5291	169	44	because	because	SCONJ
ajfa-5291	169	45	this	this	PRON
ajfa-5291	169	46	is	be	AUX
ajfa-5291	169	47	where	where	SCONJ
ajfa-5291	169	48	the	the	DET
ajfa-5291	169	49	overhead	overhead	NOUN
ajfa-5291	169	50	costs	cost	VERB
ajfa-5291	169	51	apportionment	apportionment	ADJ
ajfa-5291	169	52	process	process	NOUN
ajfa-5291	169	53	is	be	AUX
ajfa-5291	169	54	handled	handle	VERB
ajfa-5291	169	55	and	and	CCONJ
ajfa-5291	169	56	managed	manage	VERB
ajfa-5291	169	57	.	.	PUNCT
ajfa-5291	170	1	as	as	ADP
ajfa-5291	170	2	for	for	ADP
ajfa-5291	170	3	naza	naza	PROPN
ajfa-5291	170	4	automotive	automotive	ADJ
ajfa-5291	170	5	manufacturing	manufacturing	NOUN
ajfa-5291	170	6	sdn	sdn	PROPN
ajfa-5291	170	7	.	.	PUNCT
ajfa-5291	171	1	bhd	bhd	PROPN
ajfa-5291	171	2	.	.	PROPN
ajfa-5291	171	3	,	,	PUNCT
ajfa-5291	171	4	the	the	DET
ajfa-5291	171	5	persons	person	NOUN
ajfa-5291	171	6	in	in	ADP
ajfa-5291	171	7	charge	charge	NOUN
ajfa-5291	171	8	of	of	ADP
ajfa-5291	171	9	the	the	DET
ajfa-5291	171	10	overhead	overhead	ADJ
ajfa-5291	171	11	costs	cost	NOUN
ajfa-5291	171	12	are	be	AUX
ajfa-5291	171	13	the	the	DET
ajfa-5291	171	14	cost	cost	NOUN
ajfa-5291	171	15	centre	centre	NOUN
ajfa-5291	171	16	managers	manager	NOUN
ajfa-5291	171	17	.	.	PUNCT
ajfa-5291	172	1	these	these	DET
ajfa-5291	172	2	staffs	staff	NOUN
ajfa-5291	172	3	play	play	VERB
ajfa-5291	172	4	a	a	DET
ajfa-5291	172	5	crucial	crucial	ADJ
ajfa-5291	172	6	role	role	NOUN
ajfa-5291	172	7	in	in	ADP
ajfa-5291	172	8	this	this	DET
ajfa-5291	172	9	automotive	automotive	ADJ
ajfa-5291	172	10	manufacturing	manufacturing	NOUN
ajfa-5291	172	11	firm	firm	NOUN
ajfa-5291	172	12	since	since	SCONJ
ajfa-5291	172	13	the	the	DET
ajfa-5291	172	14	overhead	overhead	ADJ
ajfa-5291	172	15	costs	cost	NOUN
ajfa-5291	172	16	are	be	AUX
ajfa-5291	172	17	controlled	control	VERB
ajfa-5291	172	18	and	and	CCONJ
ajfa-5291	172	19	operated	operate	VERB
ajfa-5291	172	20	by	by	ADP
ajfa-5291	172	21	them	they	PRON
ajfa-5291	172	22	.	.	PUNCT
ajfa-5291	173	1	naza	naza	PROPN
ajfa-5291	173	2	accords	accords	PROPN
ajfa-5291	173	3	high	high	ADJ
ajfa-5291	173	4	priority	priority	NOUN
ajfa-5291	173	5	to	to	ADP
ajfa-5291	173	6	the	the	DET
ajfa-5291	173	7	role	role	NOUN
ajfa-5291	173	8	of	of	ADP
ajfa-5291	173	9	these	these	DET
ajfa-5291	173	10	personnel	personnel	NOUN
ajfa-5291	173	11	since	since	SCONJ
ajfa-5291	173	12	the	the	DET
ajfa-5291	173	13	decisions	decision	NOUN
ajfa-5291	173	14	they	they	PRON
ajfa-5291	173	15	make	make	VERB
ajfa-5291	173	16	in	in	ADP
ajfa-5291	173	17	allocating	allocate	VERB
ajfa-5291	173	18	costs	cost	NOUN
ajfa-5291	173	19	will	will	AUX
ajfa-5291	173	20	affect	affect	VERB
ajfa-5291	173	21	pricing	pricing	NOUN
ajfa-5291	173	22	decision	decision	NOUN
ajfa-5291	173	23	and	and	CCONJ
ajfa-5291	173	24	the	the	DET
ajfa-5291	173	25	overall	overall	ADJ
ajfa-5291	173	26	performance	performance	NOUN
ajfa-5291	173	27	of	of	ADP
ajfa-5291	173	28	the	the	DET
ajfa-5291	173	29	automotive	automotive	ADJ
ajfa-5291	173	30	manufacturing	manufacturing	NOUN
ajfa-5291	173	31	firm	firm	NOUN
ajfa-5291	173	32	.	.	PUNCT
ajfa-5291	174	1	4.5	4.5	NUM
ajfa-5291	174	2	maintaining	maintain	VERB
ajfa-5291	174	3	quality	quality	NOUN
ajfa-5291	174	4	of	of	ADP
ajfa-5291	174	5	the	the	DET
ajfa-5291	174	6	product	product	NOUN
ajfa-5291	174	7	on	on	ADP
ajfa-5291	174	8	how	how	SCONJ
ajfa-5291	174	9	naza	naza	PROPN
ajfa-5291	174	10	reduces	reduce	VERB
ajfa-5291	174	11	overhead	overhead	ADJ
ajfa-5291	174	12	costs	cost	NOUN
ajfa-5291	174	13	and	and	CCONJ
ajfa-5291	174	14	,	,	PUNCT
ajfa-5291	174	15	at	at	ADP
ajfa-5291	174	16	the	the	DET
ajfa-5291	174	17	same	same	ADJ
ajfa-5291	174	18	time	time	NOUN
ajfa-5291	174	19	,	,	PUNCT
ajfa-5291	174	20	maintains	maintain	VERB
ajfa-5291	174	21	the	the	DET
ajfa-5291	174	22	quality	quality	NOUN
ajfa-5291	174	23	of	of	ADP
ajfa-5291	174	24	its	its	PRON
ajfa-5291	174	25	products	product	NOUN
ajfa-5291	174	26	,	,	PUNCT
ajfa-5291	174	27	and	and	CCONJ
ajfa-5291	174	28	how	how	SCONJ
ajfa-5291	174	29	the	the	DET
ajfa-5291	174	30	two	two	NUM
ajfa-5291	174	31	aspects	aspect	NOUN
ajfa-5291	174	32	relate	relate	VERB
ajfa-5291	174	33	to	to	ADP
ajfa-5291	174	34	each	each	DET
ajfa-5291	174	35	other	other	ADJ
ajfa-5291	174	36	,	,	PUNCT
ajfa-5291	174	37	we	we	PRON
ajfa-5291	174	38	discuss	discuss	VERB
ajfa-5291	174	39	the	the	DET
ajfa-5291	174	40	response	response	NOUN
ajfa-5291	174	41	of	of	ADP
ajfa-5291	174	42	the	the	DET
ajfa-5291	174	43	internal	internal	ADJ
ajfa-5291	174	44	auditor	auditor	NOUN
ajfa-5291	174	45	below	below	ADV
ajfa-5291	174	46	:	:	PUNCT
ajfa-5291	174	47	naza	naza	PROPN
ajfa-5291	174	48	has	have	VERB
ajfa-5291	174	49	its	its	PRON
ajfa-5291	174	50	own	own	ADJ
ajfa-5291	174	51	system	system	NOUN
ajfa-5291	174	52	to	to	PART
ajfa-5291	174	53	cater	cater	VERB
ajfa-5291	174	54	for	for	ADP
ajfa-5291	174	55	this	this	PRON
ajfa-5291	174	56	.	.	PUNCT
ajfa-5291	175	1	overhead	overhead	ADJ
ajfa-5291	175	2	costs	cost	NOUN
ajfa-5291	175	3	can	can	AUX
ajfa-5291	175	4	be	be	AUX
ajfa-5291	175	5	reduced	reduce	VERB
ajfa-5291	175	6	by	by	ADP
ajfa-5291	175	7	close	close	ADJ
ajfa-5291	175	8	monitoring	monitoring	NOUN
ajfa-5291	175	9	on	on	ADP
ajfa-5291	175	10	the	the	DET
ajfa-5291	175	11	actual	actual	ADJ
ajfa-5291	175	12	amount	amount	NOUN
ajfa-5291	175	13	incurred	incur	VERB
ajfa-5291	175	14	by	by	ADP
ajfa-5291	175	15	every	every	DET
ajfa-5291	175	16	departmental	departmental	ADJ
ajfa-5291	175	17	head	head	NOUN
ajfa-5291	175	18	.	.	PUNCT
ajfa-5291	176	1	cost	cost	NOUN
ajfa-5291	176	2	reduction	reduction	NOUN
ajfa-5291	176	3	programme	programme	NOUN
ajfa-5291	176	4	is	be	AUX
ajfa-5291	176	5	one	one	NUM
ajfa-5291	176	6	of	of	ADP
ajfa-5291	176	7	the	the	DET
ajfa-5291	176	8	initiatives	initiative	NOUN
ajfa-5291	176	9	to	to	PART
ajfa-5291	176	10	evaluate	evaluate	VERB
ajfa-5291	176	11	the	the	DET
ajfa-5291	176	12	items	item	NOUN
ajfa-5291	176	13	/	/	SYM
ajfa-5291	176	14	areas	area	NOUN
ajfa-5291	176	15	that	that	PRON
ajfa-5291	176	16	impact	impact	VERB
ajfa-5291	176	17	overhead	overhead	ADJ
ajfa-5291	176	18	costs	cost	NOUN
ajfa-5291	176	19	.	.	PUNCT
ajfa-5291	177	1	action	action	NOUN
ajfa-5291	177	2	must	must	AUX
ajfa-5291	177	3	be	be	AUX
ajfa-5291	177	4	taken	take	VERB
ajfa-5291	177	5	to	to	PART
ajfa-5291	177	6	control	control	VERB
ajfa-5291	177	7	the	the	DET
ajfa-5291	177	8	impact	impact	NOUN
ajfa-5291	177	9	of	of	ADP
ajfa-5291	177	10	,	,	PUNCT
ajfa-5291	177	11	and	and	CCONJ
ajfa-5291	177	12	minimise	minimise	VERB
ajfa-5291	177	13	the	the	DET
ajfa-5291	177	14	increase	increase	NOUN
ajfa-5291	177	15	in	in	ADP
ajfa-5291	177	16	,	,	PUNCT
ajfa-5291	177	17	overhead	overhead	ADJ
ajfa-5291	177	18	costs	cost	NOUN
ajfa-5291	177	19	.	.	PUNCT
ajfa-5291	178	1	examples	example	NOUN
ajfa-5291	178	2	of	of	ADP
ajfa-5291	178	3	areas	area	NOUN
ajfa-5291	178	4	to	to	PART
ajfa-5291	178	5	assess	assess	VERB
ajfa-5291	178	6	are	be	AUX
ajfa-5291	178	7	overtime	overtime	NOUN
ajfa-5291	178	8	,	,	PUNCT
ajfa-5291	178	9	wastages	wastage	NOUN
ajfa-5291	178	10	and	and	CCONJ
ajfa-5291	178	11	utilities	utility	NOUN
ajfa-5291	178	12	,	,	PUNCT
ajfa-5291	178	13	etc	etc	X
ajfa-5291	178	14	.	.	X
ajfa-5291	179	1	quality	quality	NOUN
ajfa-5291	179	2	of	of	ADP
ajfa-5291	179	3	the	the	DET
ajfa-5291	179	4	product	product	NOUN
ajfa-5291	179	5	is	be	AUX
ajfa-5291	179	6	not	not	PART
ajfa-5291	179	7	directly	directly	ADV
ajfa-5291	179	8	related	relate	VERB
ajfa-5291	179	9	to	to	ADP
ajfa-5291	179	10	overhead	overhead	ADJ
ajfa-5291	179	11	costs	cost	NOUN
ajfa-5291	179	12	.	.	PUNCT
ajfa-5291	180	1	apart	apart	ADV
ajfa-5291	180	2	from	from	ADP
ajfa-5291	180	3	trimming	trim	VERB
ajfa-5291	180	4	the	the	DET
ajfa-5291	180	5	size	size	NOUN
ajfa-5291	180	6	of	of	ADP
ajfa-5291	180	7	labour	labour	NOUN
ajfa-5291	180	8	force	force	NOUN
ajfa-5291	180	9	and	and	CCONJ
ajfa-5291	180	10	its	its	PRON
ajfa-5291	180	11	costs	cost	NOUN
ajfa-5291	180	12	,	,	PUNCT
ajfa-5291	180	13	other	other	ADJ
ajfa-5291	180	14	procedures	procedure	NOUN
ajfa-5291	180	15	such	such	ADJ
ajfa-5291	180	16	as	as	ADP
ajfa-5291	180	17	increased	increase	VERB
ajfa-5291	180	18	supervision	supervision	NOUN
ajfa-5291	180	19	,	,	PUNCT
ajfa-5291	180	20	quality	quality	NOUN
ajfa-5291	180	21	control	control	NOUN
ajfa-5291	180	22	,	,	PUNCT
ajfa-5291	180	23	and	and	CCONJ
ajfa-5291	180	24	quality	quality	NOUN
ajfa-5291	180	25	of	of	ADP
ajfa-5291	180	26	raw	raw	ADJ
ajfa-5291	180	27	materials	material	NOUN
ajfa-5291	180	28	contribute	contribute	VERB
ajfa-5291	180	29	towards	towards	ADP
ajfa-5291	180	30	better	well	ADJ
ajfa-5291	180	31	quality	quality	NOUN
ajfa-5291	180	32	of	of	ADP
ajfa-5291	180	33	the	the	DET
ajfa-5291	180	34	products	product	NOUN
ajfa-5291	180	35	.	.	PUNCT
ajfa-5291	181	1	this	this	PRON
ajfa-5291	181	2	shows	show	VERB
ajfa-5291	181	3	that	that	SCONJ
ajfa-5291	181	4	overhead	overhead	ADJ
ajfa-5291	181	5	costs	cost	NOUN
ajfa-5291	181	6	apportionment	apportionment	ADJ
ajfa-5291	181	7	is	be	AUX
ajfa-5291	181	8	very	very	ADV
ajfa-5291	181	9	useful	useful	ADJ
ajfa-5291	181	10	in	in	ADP
ajfa-5291	181	11	fairly	fairly	ADV
ajfa-5291	181	12	determining	determine	VERB
ajfa-5291	181	13	total	total	ADJ
ajfa-5291	181	14	cost	cost	NOUN
ajfa-5291	181	15	per	per	ADP
ajfa-5291	181	16	unit	unit	NOUN
ajfa-5291	181	17	since	since	SCONJ
ajfa-5291	181	18	it	it	PRON
ajfa-5291	181	19	reduces	reduce	VERB
ajfa-5291	181	20	the	the	DET
ajfa-5291	181	21	risk	risk	NOUN
ajfa-5291	181	22	of	of	ADP
ajfa-5291	181	23	unfair	unfair	ADJ
ajfa-5291	181	24	allocation	allocation	NOUN
ajfa-5291	181	25	of	of	ADP
ajfa-5291	181	26	indirect	indirect	ADJ
ajfa-5291	181	27	cost	cost	NOUN
ajfa-5291	181	28	to	to	ADP
ajfa-5291	181	29	cost	cost	NOUN
ajfa-5291	181	30	units	unit	NOUN
ajfa-5291	181	31	,	,	PUNCT
ajfa-5291	181	32	thereby	thereby	ADV
ajfa-5291	181	33	reducing	reduce	VERB
ajfa-5291	181	34	the	the	DET
ajfa-5291	181	35	cost	cost	NOUN
ajfa-5291	181	36	that	that	PRON
ajfa-5291	181	37	might	might	AUX
ajfa-5291	181	38	be	be	AUX
ajfa-5291	181	39	unfairly	unfairly	ADV
ajfa-5291	181	40	allocated	allocate	VERB
ajfa-5291	181	41	to	to	ADP
ajfa-5291	181	42	a	a	DET
ajfa-5291	181	43	particular	particular	ADJ
ajfa-5291	181	44	product	product	NOUN
ajfa-5291	181	45	.	.	PUNCT
ajfa-5291	182	1	costs	cost	NOUN
ajfa-5291	182	2	reduction	reduction	NOUN
ajfa-5291	182	3	would	would	AUX
ajfa-5291	182	4	lead	lead	VERB
ajfa-5291	182	5	to	to	ADP
ajfa-5291	182	6	increased	increase	VERB
ajfa-5291	182	7	profits	profit	NOUN
ajfa-5291	182	8	of	of	ADP
ajfa-5291	182	9	individual	individual	ADJ
ajfa-5291	182	10	products	product	NOUN
ajfa-5291	182	11	and	and	CCONJ
ajfa-5291	182	12	this	this	PRON
ajfa-5291	182	13	would	would	AUX
ajfa-5291	182	14	enhance	enhance	VERB
ajfa-5291	182	15	the	the	DET
ajfa-5291	182	16	overall	overall	ADJ
ajfa-5291	182	17	performance	performance	NOUN
ajfa-5291	182	18	of	of	ADP
ajfa-5291	182	19	the	the	DET
ajfa-5291	182	20	company	company	NOUN
ajfa-5291	182	21	.	.	PUNCT
ajfa-5291	183	1	4.6	4.6	NUM
ajfa-5291	183	2	relationship	relationship	NOUN
ajfa-5291	183	3	between	between	ADP
ajfa-5291	183	4	overhead	overhead	ADJ
ajfa-5291	183	5	costs	cost	NOUN
ajfa-5291	183	6	apportionment	apportionment	ADJ
ajfa-5291	183	7	and	and	CCONJ
ajfa-5291	183	8	performance	performance	NOUN
ajfa-5291	183	9	of	of	ADP
ajfa-5291	183	10	the	the	DET
ajfa-5291	183	11	firm	firm	NOUN
ajfa-5291	183	12	on	on	ADP
ajfa-5291	183	13	whether	whether	SCONJ
ajfa-5291	183	14	or	or	CCONJ
ajfa-5291	183	15	not	not	PART
ajfa-5291	183	16	effective	effective	ADJ
ajfa-5291	183	17	overhead	overhead	ADJ
ajfa-5291	183	18	cost	cost	NOUN
ajfa-5291	183	19	apportionment	apportionment	NOUN
ajfa-5291	183	20	enhances	enhance	VERB
ajfa-5291	183	21	the	the	DET
ajfa-5291	183	22	performance	performance	NOUN
ajfa-5291	183	23	of	of	ADP
ajfa-5291	183	24	naza	naza	PROPN
ajfa-5291	183	25	as	as	ADP
ajfa-5291	183	26	a	a	DET
ajfa-5291	183	27	company	company	NOUN
ajfa-5291	183	28	,	,	PUNCT
ajfa-5291	183	29	it	it	PRON
ajfa-5291	183	30	is	be	AUX
ajfa-5291	183	31	found	find	VERB
ajfa-5291	183	32	that	that	SCONJ
ajfa-5291	183	33	:	:	PUNCT
ajfa-5291	183	34	effective	effective	ADJ
ajfa-5291	183	35	overhead	overhead	ADJ
ajfa-5291	183	36	costs	cost	NOUN
ajfa-5291	183	37	allocation	allocation	NOUN
ajfa-5291	183	38	definitely	definitely	ADV
ajfa-5291	183	39	enhances	enhance	VERB
ajfa-5291	183	40	the	the	DET
ajfa-5291	183	41	productivity	productivity	NOUN
ajfa-5291	183	42	and	and	CCONJ
ajfa-5291	183	43	profitability	profitability	NOUN
ajfa-5291	183	44	performance	performance	NOUN
ajfa-5291	183	45	of	of	ADP
ajfa-5291	183	46	the	the	DET
ajfa-5291	183	47	company	company	NOUN
ajfa-5291	183	48	.	.	PUNCT
ajfa-5291	184	1	the	the	DET
ajfa-5291	184	2	respondent	respondent	NOUN
ajfa-5291	184	3	mentioned	mention	VERB
ajfa-5291	184	4	that	that	SCONJ
ajfa-5291	184	5	effective	effective	ADJ
ajfa-5291	184	6	overhead	overhead	ADJ
ajfa-5291	184	7	cost	cost	NOUN
ajfa-5291	184	8	apportionment	apportionment	NOUN
ajfa-5291	184	9	leads	lead	VERB
ajfa-5291	184	10	to	to	ADP
ajfa-5291	184	11	accurate	accurate	ADJ
ajfa-5291	184	12	price	price	NOUN
ajfa-5291	184	13	-	-	PUNCT
ajfa-5291	184	14	setting	setting	NOUN
ajfa-5291	184	15	,	,	PUNCT
ajfa-5291	184	16	better	well	ADJ
ajfa-5291	184	17	decision	decision	NOUN
ajfa-5291	184	18	-	-	PUNCT
ajfa-5291	184	19	making	making	NOUN
ajfa-5291	184	20	and	and	CCONJ
ajfa-5291	184	21	higher	high	ADJ
ajfa-5291	184	22	maintenance	maintenance	NOUN
ajfa-5291	184	23	of	of	ADP
ajfa-5291	184	24	product	product	NOUN
ajfa-5291	184	25	quality	quality	NOUN
ajfa-5291	184	26	,	,	PUNCT
ajfa-5291	184	27	all	all	PRON
ajfa-5291	184	28	of	of	ADP
ajfa-5291	184	29	which	which	PRON
ajfa-5291	184	30	are	be	AUX
ajfa-5291	184	31	key	key	ADJ
ajfa-5291	184	32	elements	element	NOUN
ajfa-5291	184	33	in	in	ADP
ajfa-5291	184	34	enhancing	enhance	VERB
ajfa-5291	184	35	the	the	DET
ajfa-5291	184	36	performance	performance	NOUN
ajfa-5291	184	37	of	of	ADP
ajfa-5291	184	38	a	a	DET
ajfa-5291	184	39	manufacturing	manufacturing	NOUN
ajfa-5291	184	40	firm	firm	NOUN
ajfa-5291	184	41	,	,	PUNCT
ajfa-5291	184	42	like	like	ADP
ajfa-5291	184	43	naza	naza	PROPN
ajfa-5291	184	44	automotive	automotive	ADJ
ajfa-5291	184	45	manufacturing	manufacturing	PROPN
ajfa-5291	184	46	sdn	sdn	PROPN
ajfa-5291	184	47	bhd	bhd	PROPN
ajfa-5291	184	48	.	.	PUNCT
ajfa-5291	185	1	5	5	X
ajfa-5291	185	2	.	.	X
ajfa-5291	185	3	conclusion	conclusion	NOUN
ajfa-5291	185	4	naza	naza	PROPN
ajfa-5291	185	5	automotive	automotive	ADJ
ajfa-5291	185	6	manufacturing	manufacturing	NOUN
ajfa-5291	185	7	sdn	sdn	PROPN
ajfa-5291	185	8	.	.	PUNCT
ajfa-5291	186	1	bhd	bhd	PROPN
ajfa-5291	186	2	.	.	PUNCT
ajfa-5291	186	3	is	be	AUX
ajfa-5291	186	4	one	one	NUM
ajfa-5291	186	5	of	of	ADP
ajfa-5291	186	6	the	the	DET
ajfa-5291	186	7	productive	productive	ADJ
ajfa-5291	186	8	automotive	automotive	ADJ
ajfa-5291	186	9	manufacturing	manufacturing	NOUN
ajfa-5291	186	10	firms	firm	NOUN
ajfa-5291	186	11	in	in	ADP
ajfa-5291	186	12	malaysia	malaysia	PROPN
ajfa-5291	186	13	and	and	CCONJ
ajfa-5291	186	14	the	the	DET
ajfa-5291	186	15	firm	firm	NOUN
ajfa-5291	186	16	shows	show	VERB
ajfa-5291	186	17	that	that	SCONJ
ajfa-5291	186	18	overhead	overhead	ADJ
ajfa-5291	186	19	costs	cost	NOUN
ajfa-5291	186	20	apportionment	apportionment	ADJ
ajfa-5291	186	21	is	be	AUX
ajfa-5291	186	22	highly	highly	ADV
ajfa-5291	186	23	relevant	relevant	ADJ
ajfa-5291	186	24	to	to	ADP
ajfa-5291	186	25	its	its	PRON
ajfa-5291	186	26	selling	sell	VERB
ajfa-5291	186	27	price	price	NOUN
ajfa-5291	186	28	determination	determination	NOUN
ajfa-5291	186	29	and	and	CCONJ
ajfa-5291	186	30	enhancement	enhancement	NOUN
ajfa-5291	186	31	of	of	ADP
ajfa-5291	186	32	its	its	PRON
ajfa-5291	186	33	overall	overall	ADJ
ajfa-5291	186	34	performance	performance	NOUN
ajfa-5291	186	35	.	.	PUNCT
ajfa-5291	187	1	the	the	DET
ajfa-5291	187	2	method	method	NOUN
ajfa-5291	187	3	best	well	ADV
ajfa-5291	187	4	suited	suit	VERB
ajfa-5291	187	5	to	to	ADP
ajfa-5291	187	6	the	the	DET
ajfa-5291	187	7	company	company	NOUN
ajfa-5291	187	8	’s	’s	PART
ajfa-5291	187	9	needs	need	NOUN
ajfa-5291	187	10	must	must	AUX
ajfa-5291	187	11	be	be	AUX
ajfa-5291	187	12	selected	select	VERB
ajfa-5291	187	13	since	since	SCONJ
ajfa-5291	187	14	overhead	overhead	ADJ
ajfa-5291	187	15	costs	cost	NOUN
ajfa-5291	187	16	involve	involve	VERB
ajfa-5291	187	17	a	a	DET
ajfa-5291	187	18	huge	huge	ADJ
ajfa-5291	187	19	amount	amount	NOUN
ajfa-5291	187	20	of	of	ADP
ajfa-5291	187	21	money	money	NOUN
ajfa-5291	187	22	towards	towards	ADP
ajfa-5291	187	23	the	the	DET
ajfa-5291	187	24	production	production	NOUN
ajfa-5291	187	25	of	of	ADP
ajfa-5291	187	26	finished	finished	ADJ
ajfa-5291	187	27	vehicles	vehicle	NOUN
ajfa-5291	187	28	in	in	ADP
ajfa-5291	187	29	the	the	DET
ajfa-5291	187	30	firm	firm	NOUN
ajfa-5291	187	31	.	.	PUNCT
ajfa-5291	188	1	the	the	DET
ajfa-5291	188	2	profit	profit	NOUN
ajfa-5291	188	3	of	of	ADP
ajfa-5291	188	4	the	the	DET
ajfa-5291	188	5	firm	firm	NOUN
ajfa-5291	188	6	will	will	AUX
ajfa-5291	188	7	be	be	AUX
ajfa-5291	188	8	negatively	negatively	ADV
ajfa-5291	188	9	affected	affect	VERB
ajfa-5291	188	10	if	if	SCONJ
ajfa-5291	188	11	the	the	DET
ajfa-5291	188	12	overhead	overhead	ADJ
ajfa-5291	188	13	costs	cost	NOUN
ajfa-5291	188	14	are	be	AUX
ajfa-5291	188	15	apportioned	apportion	VERB
ajfa-5291	188	16	inaccurately	inaccurately	ADV
ajfa-5291	188	17	.	.	PUNCT
ajfa-5291	189	1	the	the	DET
ajfa-5291	189	2	asian	asian	ADJ
ajfa-5291	189	3	journal	journal	PROPN
ajfa-5291	189	4	of	of	ADP
ajfa-5291	189	5	finance	finance	PROPN
ajfa-5291	189	6	&	&	CCONJ
ajfa-5291	189	7	accounting	accounting	PROPN
ajfa-5291	189	8	issn	issn	PROPN
ajfa-5291	189	9	1946	1946	NUM
ajfa-5291	189	10	-	-	PUNCT
ajfa-5291	189	11	052x	052x	PROPN
ajfa-5291	189	12	2014	2014	NUM
ajfa-5291	189	13	,	,	PUNCT
ajfa-5291	189	14	vol	vol	NOUN
ajfa-5291	189	15	.	.	PROPN
ajfa-5291	189	16	6	6	NUM
ajfa-5291	189	17	,	,	PUNCT
ajfa-5291	189	18	no	no	INTJ
ajfa-5291	189	19	.	.	NOUN
ajfa-5291	189	20	1	1	NUM
ajfa-5291	189	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	189	22	260	260	NUM
ajfa-5291	189	23	total	total	ADJ
ajfa-5291	189	24	cost	cost	NOUN
ajfa-5291	189	25	per	per	ADP
ajfa-5291	189	26	unit	unit	NOUN
ajfa-5291	189	27	of	of	ADP
ajfa-5291	189	28	the	the	DET
ajfa-5291	189	29	vehicle	vehicle	NOUN
ajfa-5291	189	30	produced	produce	VERB
ajfa-5291	189	31	by	by	ADP
ajfa-5291	189	32	the	the	DET
ajfa-5291	189	33	firm	firm	NOUN
ajfa-5291	189	34	is	be	AUX
ajfa-5291	189	35	affected	affect	VERB
ajfa-5291	189	36	by	by	ADP
ajfa-5291	189	37	the	the	DET
ajfa-5291	189	38	method	method	NOUN
ajfa-5291	189	39	chosen	choose	VERB
ajfa-5291	189	40	for	for	ADP
ajfa-5291	189	41	overhead	overhead	ADJ
ajfa-5291	189	42	costs	cost	NOUN
ajfa-5291	189	43	apportionment	apportionment	ADJ
ajfa-5291	189	44	,	,	PUNCT
ajfa-5291	189	45	like	like	ADP
ajfa-5291	189	46	wise	wise	VERB
ajfa-5291	189	47	its	its	PRON
ajfa-5291	189	48	price	price	NOUN
ajfa-5291	189	49	setting	setting	NOUN
ajfa-5291	189	50	.	.	PUNCT
ajfa-5291	190	1	it	it	PRON
ajfa-5291	190	2	is	be	AUX
ajfa-5291	190	3	the	the	DET
ajfa-5291	190	4	responsibility	responsibility	NOUN
ajfa-5291	190	5	of	of	ADP
ajfa-5291	190	6	the	the	DET
ajfa-5291	190	7	costing	cost	VERB
ajfa-5291	190	8	department	department	NOUN
ajfa-5291	190	9	of	of	ADP
ajfa-5291	190	10	an	an	DET
ajfa-5291	190	11	automobile	automobile	NOUN
ajfa-5291	190	12	manufacturing	manufacture	VERB
ajfa-5291	190	13	company	company	NOUN
ajfa-5291	190	14	to	to	PART
ajfa-5291	190	15	ensure	ensure	VERB
ajfa-5291	190	16	that	that	SCONJ
ajfa-5291	190	17	an	an	DET
ajfa-5291	190	18	appropriate	appropriate	ADJ
ajfa-5291	190	19	method	method	NOUN
ajfa-5291	190	20	of	of	ADP
ajfa-5291	190	21	overhead	overhead	ADJ
ajfa-5291	190	22	costs	cost	NOUN
ajfa-5291	190	23	apportionment	apportionment	NOUN
ajfa-5291	190	24	is	be	AUX
ajfa-5291	190	25	adopted	adopt	VERB
ajfa-5291	190	26	to	to	PART
ajfa-5291	190	27	do	do	VERB
ajfa-5291	190	28	accurate	accurate	ADJ
ajfa-5291	190	29	apportionment	apportionment	NOUN
ajfa-5291	190	30	that	that	PRON
ajfa-5291	190	31	would	would	AUX
ajfa-5291	190	32	ensure	ensure	VERB
ajfa-5291	190	33	accurate	accurate	ADJ
ajfa-5291	190	34	selling	selling	NOUN
ajfa-5291	190	35	price	price	NOUN
ajfa-5291	190	36	determination	determination	NOUN
ajfa-5291	190	37	,	,	PUNCT
ajfa-5291	190	38	so	so	SCONJ
ajfa-5291	190	39	that	that	SCONJ
ajfa-5291	190	40	the	the	DET
ajfa-5291	190	41	overall	overall	ADJ
ajfa-5291	190	42	performance	performance	NOUN
ajfa-5291	190	43	of	of	ADP
ajfa-5291	190	44	the	the	DET
ajfa-5291	190	45	company	company	NOUN
ajfa-5291	190	46	could	could	AUX
ajfa-5291	190	47	be	be	AUX
ajfa-5291	190	48	enhanced	enhance	VERB
ajfa-5291	190	49	.	.	PUNCT
ajfa-5291	191	1	the	the	DET
ajfa-5291	191	2	recommendation	recommendation	NOUN
ajfa-5291	191	3	that	that	PRON
ajfa-5291	191	4	can	can	AUX
ajfa-5291	191	5	be	be	AUX
ajfa-5291	191	6	made	make	VERB
ajfa-5291	191	7	to	to	ADP
ajfa-5291	191	8	naza	naza	PROPN
ajfa-5291	191	9	automotive	automotive	ADJ
ajfa-5291	191	10	manufacturing	manufacturing	NOUN
ajfa-5291	191	11	sdn	sdn	PROPN
ajfa-5291	191	12	.	.	PUNCT
ajfa-5291	192	1	bhd	bhd	PROPN
ajfa-5291	192	2	.	.	PUNCT
ajfa-5291	193	1	and	and	CCONJ
ajfa-5291	193	2	other	other	ADJ
ajfa-5291	193	3	malaysian	malaysian	ADJ
ajfa-5291	193	4	automobile	automobile	NOUN
ajfa-5291	193	5	firms	firm	NOUN
ajfa-5291	193	6	is	be	AUX
ajfa-5291	193	7	that	that	SCONJ
ajfa-5291	193	8	they	they	PRON
ajfa-5291	193	9	should	should	AUX
ajfa-5291	193	10	learn	learn	VERB
ajfa-5291	193	11	to	to	PART
ajfa-5291	193	12	change	change	VERB
ajfa-5291	193	13	their	their	PRON
ajfa-5291	193	14	overhead	overhead	ADJ
ajfa-5291	193	15	costs	cost	NOUN
ajfa-5291	193	16	apportionment	apportionment	ADJ
ajfa-5291	193	17	system	system	NOUN
ajfa-5291	193	18	from	from	ADP
ajfa-5291	193	19	the	the	DET
ajfa-5291	193	20	traditional	traditional	ADJ
ajfa-5291	193	21	method	method	NOUN
ajfa-5291	193	22	to	to	ADP
ajfa-5291	193	23	the	the	DET
ajfa-5291	193	24	abc	abc	PROPN
ajfa-5291	193	25	method	method	NOUN
ajfa-5291	193	26	in	in	ADP
ajfa-5291	193	27	order	order	NOUN
ajfa-5291	193	28	to	to	PART
ajfa-5291	193	29	have	have	AUX
ajfa-5291	193	30	accurate	accurate	ADJ
ajfa-5291	193	31	calculation	calculation	NOUN
ajfa-5291	193	32	of	of	ADP
ajfa-5291	193	33	the	the	DET
ajfa-5291	193	34	total	total	ADJ
ajfa-5291	193	35	costs	cost	NOUN
ajfa-5291	193	36	per	per	ADP
ajfa-5291	193	37	unit	unit	NOUN
ajfa-5291	193	38	of	of	ADP
ajfa-5291	193	39	their	their	PRON
ajfa-5291	193	40	products	product	NOUN
ajfa-5291	193	41	.	.	PUNCT
ajfa-5291	194	1	furthermore	furthermore	ADV
ajfa-5291	194	2	,	,	PUNCT
ajfa-5291	194	3	overhead	overhead	ADJ
ajfa-5291	194	4	apportionment	apportionment	NOUN
ajfa-5291	194	5	using	use	VERB
ajfa-5291	194	6	abc	abc	PROPN
ajfa-5291	194	7	method	method	NOUN
ajfa-5291	194	8	would	would	AUX
ajfa-5291	194	9	enhance	enhance	VERB
ajfa-5291	194	10	the	the	DET
ajfa-5291	194	11	overall	overall	ADJ
ajfa-5291	194	12	performance	performance	NOUN
ajfa-5291	194	13	of	of	ADP
ajfa-5291	194	14	the	the	DET
ajfa-5291	194	15	firms	firm	NOUN
ajfa-5291	194	16	,	,	PUNCT
ajfa-5291	194	17	as	as	SCONJ
ajfa-5291	194	18	the	the	DET
ajfa-5291	194	19	selling	selling	NOUN
ajfa-5291	194	20	prices	price	NOUN
ajfa-5291	194	21	of	of	ADP
ajfa-5291	194	22	their	their	PRON
ajfa-5291	194	23	products	product	NOUN
ajfa-5291	194	24	would	would	AUX
ajfa-5291	194	25	be	be	AUX
ajfa-5291	194	26	determined	determine	VERB
ajfa-5291	194	27	more	more	ADV
ajfa-5291	194	28	accurately	accurately	ADV
ajfa-5291	194	29	and	and	CCONJ
ajfa-5291	194	30	more	more	ADV
ajfa-5291	194	31	reliably	reliably	ADV
ajfa-5291	194	32	.	.	PUNCT
ajfa-5291	195	1	references	reference	NOUN
ajfa-5291	195	2	armistead	armistead	VERB
ajfa-5291	195	3	,	,	PUNCT
ajfa-5291	195	4	c.	c.	PROPN
ajfa-5291	195	5	,	,	PUNCT
ajfa-5291	195	6	bowman	bowman	PROPN
ajfa-5291	195	7	,	,	PUNCT
ajfa-5291	195	8	c.	c.	PROPN
ajfa-5291	195	9	,	,	PUNCT
ajfa-5291	195	10	&	&	CCONJ
ajfa-5291	195	11	newton	newton	PROPN
ajfa-5291	195	12	,	,	PUNCT
ajfa-5291	195	13	j.	j.	PROPN
ajfa-5291	195	14	(	(	PUNCT
ajfa-5291	195	15	1995	1995	NUM
ajfa-5291	195	16	)	)	PUNCT
ajfa-5291	195	17	.	.	PUNCT
ajfa-5291	196	1	managers	manager	NOUN
ajfa-5291	196	2	'	'	PART
ajfa-5291	196	3	perceptions	perception	NOUN
ajfa-5291	196	4	of	of	ADP
ajfa-5291	196	5	the	the	DET
ajfa-5291	196	6	importance	importance	NOUN
ajfa-5291	196	7	of	of	ADP
ajfa-5291	196	8	supply	supply	NOUN
ajfa-5291	196	9	,	,	PUNCT
ajfa-5291	196	10	overhead	overhead	ADV
ajfa-5291	196	11	and	and	CCONJ
ajfa-5291	196	12	operating	operating	NOUN
ajfa-5291	196	13	costs	cost	NOUN
ajfa-5291	196	14	.	.	PUNCT
ajfa-5291	197	1	international	international	ADJ
ajfa-5291	197	2	journal	journal	PROPN
ajfa-5291	197	3	of	of	ADP
ajfa-5291	197	4	operations	operation	NOUN
ajfa-5291	197	5	&	&	CCONJ
ajfa-5291	197	6	production	production	NOUN
ajfa-5291	197	7	management	management	NOUN
ajfa-5291	197	8	,	,	PUNCT
ajfa-5291	197	9	15(3	15(3	NUM
ajfa-5291	197	10	)	)	PUNCT
ajfa-5291	197	11	,	,	PUNCT
ajfa-5291	197	12	16	16	NUM
ajfa-5291	197	13	-	-	SYM
ajfa-5291	197	14	28	28	NUM
ajfa-5291	197	15	.	.	PUNCT
ajfa-5291	198	1	http://dx.doi.org/10.1108/01443579510080526	http://dx.doi.org/10.1108/01443579510080526	PROPN
ajfa-5291	198	2	bastl	bastl	PROPN
ajfa-5291	198	3	,	,	PUNCT
ajfa-5291	198	4	m.	m.	NOUN
ajfa-5291	198	5	,	,	PUNCT
ajfa-5291	198	6	grubic	grubic	NOUN
ajfa-5291	198	7	,	,	PUNCT
ajfa-5291	198	8	t.	t.	PROPN
ajfa-5291	198	9	,	,	PUNCT
ajfa-5291	198	10	templar	templar	PROPN
ajfa-5291	198	11	,	,	PUNCT
ajfa-5291	198	12	s.	s.	PROPN
ajfa-5291	198	13	,	,	PUNCT
ajfa-5291	198	14	harrison	harrison	PROPN
ajfa-5291	198	15	,	,	PUNCT
ajfa-5291	198	16	a.	a.	PROPN
ajfa-5291	198	17	,	,	PUNCT
ajfa-5291	198	18	&	&	CCONJ
ajfa-5291	198	19	fan	fan	PROPN
ajfa-5291	198	20	,	,	PUNCT
ajfa-5291	198	21	i.	i.	PROPN
ajfa-5291	198	22	s.	s.	PROPN
ajfa-5291	198	23	(	(	PUNCT
ajfa-5291	198	24	2010	2010	NUM
ajfa-5291	198	25	)	)	PUNCT
ajfa-5291	198	26	.	.	PUNCT
ajfa-5291	199	1	inter	inter	ADJ
ajfa-5291	199	2	-	-	ADJ
ajfa-5291	199	3	organizational	organizational	ADJ
ajfa-5291	199	4	costing	costing	NOUN
ajfa-5291	199	5	approaches	approach	NOUN
ajfa-5291	199	6	:	:	PUNCT
ajfa-5291	199	7	the	the	DET
ajfa-5291	199	8	inhibiting	inhibit	VERB
ajfa-5291	199	9	factors	factor	NOUN
ajfa-5291	199	10	,	,	PUNCT
ajfa-5291	199	11	the	the	DET
ajfa-5291	199	12	international	international	ADJ
ajfa-5291	199	13	journal	journal	NOUN
ajfa-5291	199	14	of	of	ADP
ajfa-5291	199	15	logistics	logistic	NOUN
ajfa-5291	199	16	management	management	NOUN
ajfa-5291	199	17	,	,	PUNCT
ajfa-5291	199	18	21(1	21(1	NUM
ajfa-5291	199	19	)	)	PUNCT
ajfa-5291	199	20	,	,	PUNCT
ajfa-5291	199	21	65	65	NUM
ajfa-5291	199	22	-	-	SYM
ajfa-5291	199	23	88	88	NUM
ajfa-5291	199	24	.	.	PUNCT
ajfa-5291	200	1	http://dx.doi.org/10.1108/09574091011042188	http://dx.doi.org/10.1108/09574091011042188	NOUN
ajfa-5291	200	2	chan	chan	PROPN
ajfa-5291	200	3	,	,	PUNCT
ajfa-5291	200	4	s.	s.	PROPN
ajfa-5291	200	5	y.	y.	PROPN
ajfa-5291	200	6	,	,	PUNCT
ajfa-5291	200	7	&	&	CCONJ
ajfa-5291	200	8	lee	lee	PROPN
ajfa-5291	200	9	,	,	PUNCT
ajfa-5291	200	10	d.	d.	PROPN
ajfa-5291	200	11	s.	s.	PROPN
ajfa-5291	200	12	y.	y.	PROPN
ajfa-5291	200	13	(	(	PUNCT
ajfa-5291	200	14	2003	2003	NUM
ajfa-5291	200	15	)	)	PUNCT
ajfa-5291	200	16	.	.	PUNCT
ajfa-5291	201	1	an	an	DET
ajfa-5291	201	2	empirical	empirical	ADJ
ajfa-5291	201	3	investigation	investigation	NOUN
ajfa-5291	201	4	of	of	ADP
ajfa-5291	201	5	symptoms	symptom	NOUN
ajfa-5291	201	6	of	of	ADP
ajfa-5291	201	7	obsolete	obsolete	ADJ
ajfa-5291	201	8	costing	cost	VERB
ajfa-5291	201	9	systems	system	NOUN
ajfa-5291	201	10	and	and	CCONJ
ajfa-5291	201	11	overhead	overhead	ADJ
ajfa-5291	201	12	cost	cost	NOUN
ajfa-5291	201	13	structure	structure	NOUN
ajfa-5291	201	14	.	.	PUNCT
ajfa-5291	202	1	managerial	managerial	ADJ
ajfa-5291	202	2	auditing	auditing	NOUN
ajfa-5291	202	3	journal	journal	NOUN
ajfa-5291	202	4	,	,	PUNCT
ajfa-5291	202	5	18(2	18(2	NUM
ajfa-5291	202	6	)	)	PUNCT
ajfa-5291	202	7	,	,	PUNCT
ajfa-5291	202	8	81–89	81–89	NUM
ajfa-5291	202	9	.	.	PUNCT
ajfa-5291	203	1	http://dx.doi.org/10.1108/02686900310455065	http://dx.doi.org/10.1108/02686900310455065	ADJ
ajfa-5291	203	2	gunasekaran	gunasekaran	NOUN
ajfa-5291	203	3	,	,	PUNCT
ajfa-5291	203	4	a.	a.	NOUN
ajfa-5291	203	5	,	,	PUNCT
ajfa-5291	203	6	marri	marri	X
ajfa-5291	203	7	,	,	PUNCT
ajfa-5291	203	8	h.b	h.b	PROPN
ajfa-5291	203	9	.	.	PROPN
ajfa-5291	203	10	,	,	PUNCT
ajfa-5291	203	11	&	&	CCONJ
ajfa-5291	203	12	yusuf	yusuf	PROPN
ajfa-5291	203	13	,	,	PUNCT
ajfa-5291	203	14	y.y	y.y	PROPN
ajfa-5291	203	15	.	.	PROPN
ajfa-5291	203	16	(	(	PUNCT
ajfa-5291	203	17	1999	1999	NUM
ajfa-5291	203	18	)	)	PUNCT
ajfa-5291	203	19	.	.	PUNCT
ajfa-5291	204	1	application	application	NOUN
ajfa-5291	204	2	of	of	ADP
ajfa-5291	204	3	activity	activity	NOUN
ajfa-5291	204	4	-	-	PUNCT
ajfa-5291	204	5	based	base	VERB
ajfa-5291	204	6	costing	costing	NOUN
ajfa-5291	204	7	:	:	PUNCT
ajfa-5291	204	8	some	some	DET
ajfa-5291	204	9	case	case	NOUN
ajfa-5291	204	10	experiences	experience	NOUN
ajfa-5291	204	11	.	.	PUNCT
ajfa-5291	205	1	managerial	managerial	ADJ
ajfa-5291	205	2	auditing	auditing	NOUN
ajfa-5291	205	3	journal	journal	NOUN
ajfa-5291	205	4	,	,	PUNCT
ajfa-5291	205	5	14(6	14(6	NOUN
ajfa-5291	205	6	)	)	PUNCT
ajfa-5291	205	7	,	,	PUNCT
ajfa-5291	205	8	286–293	286–293	NUM
ajfa-5291	205	9	.	.	PUNCT
ajfa-5291	206	1	http://dx.doi.org/10.1108/02686909910280217	http://dx.doi.org/10.1108/02686909910280217	PROPN
ajfa-5291	206	2	guy	guy	NOUN
ajfa-5291	206	3	,	,	PUNCT
ajfa-5291	206	4	g.	g.	PROPN
ajfa-5291	206	5	e.	e.	PROPN
ajfa-5291	206	6	(	(	PUNCT
ajfa-5291	206	7	1997	1997	NUM
ajfa-5291	206	8	)	)	PUNCT
ajfa-5291	206	9	.	.	PUNCT
ajfa-5291	207	1	using	use	VERB
ajfa-5291	207	2	improper	improper	ADJ
ajfa-5291	207	3	costing	cost	VERB
ajfa-5291	207	4	methods	method	NOUN
ajfa-5291	207	5	may	may	AUX
ajfa-5291	207	6	lead	lead	VERB
ajfa-5291	207	7	to	to	ADP
ajfa-5291	207	8	losses	loss	NOUN
ajfa-5291	207	9	.	.	PUNCT
ajfa-5291	208	1	the	the	DET
ajfa-5291	208	2	tqm	tqm	PROPN
ajfa-5291	208	3	magazine	magazine	NOUN
ajfa-5291	208	4	,	,	PUNCT
ajfa-5291	208	5	9(3	9(3	NUM
ajfa-5291	208	6	)	)	PUNCT
ajfa-5291	208	7	,	,	PUNCT
ajfa-5291	208	8	228–230	228–230	NUM
ajfa-5291	208	9	.	.	PUNCT
ajfa-5291	208	10	horngren	horngren	PROPN
ajfa-5291	208	11	,	,	PUNCT
ajfa-5291	208	12	c.	c.	PROPN
ajfa-5291	208	13	t.	t.	PROPN
ajfa-5291	208	14	,	,	PUNCT
ajfa-5291	208	15	bhimani	bhimani	PROPN
ajfa-5291	208	16	,	,	PUNCT
ajfa-5291	208	17	a.	a.	NOUN
ajfa-5291	208	18	,	,	PUNCT
ajfa-5291	208	19	foster	foster	NOUN
ajfa-5291	208	20	,	,	PUNCT
ajfa-5291	208	21	g.	g.	PROPN
ajfa-5291	208	22	,	,	PUNCT
ajfa-5291	208	23	&	&	CCONJ
ajfa-5291	208	24	datar	datar	PROPN
ajfa-5291	208	25	,	,	PUNCT
ajfa-5291	208	26	s.	s.	PROPN
ajfa-5291	208	27	m.	m.	PROPN
ajfa-5291	208	28	(	(	PUNCT
ajfa-5291	208	29	1999	1999	NUM
ajfa-5291	208	30	)	)	PUNCT
ajfa-5291	208	31	.	.	PUNCT
ajfa-5291	209	1	management	management	NOUN
ajfa-5291	209	2	and	and	CCONJ
ajfa-5291	209	3	cost	cost	NOUN
ajfa-5291	209	4	accounting	accounting	NOUN
ajfa-5291	209	5	(	(	PUNCT
ajfa-5291	209	6	10th	10th	ADJ
ajfa-5291	209	7	ed	ed	NOUN
ajfa-5291	209	8	.	.	PUNCT
ajfa-5291	209	9	)	)	PUNCT
ajfa-5291	209	10	.	.	PUNCT
ajfa-5291	210	1	new	new	PROPN
ajfa-5291	210	2	jersey	jersey	PROPN
ajfa-5291	210	3	:	:	PUNCT
ajfa-5291	210	4	prentice	prentice	PROPN
ajfa-5291	210	5	hall	hall	PROPN
ajfa-5291	210	6	europe	europe	PROPN
ajfa-5291	210	7	jamaliah	jamaliah	PROPN
ajfa-5291	210	8	,	,	PUNCT
ajfa-5291	210	9	a.	a.	NOUN
ajfa-5291	210	10	m.	m.	NOUN
ajfa-5291	210	11	,	,	PUNCT
ajfa-5291	210	12	&	&	CCONJ
ajfa-5291	210	13	maliah	maliah	PROPN
ajfa-5291	210	14	,	,	PUNCT
ajfa-5291	210	15	s.	s.	PROPN
ajfa-5291	210	16	(	(	PUNCT
ajfa-5291	210	17	2008	2008	NUM
ajfa-5291	210	18	)	)	PUNCT
ajfa-5291	210	19	.	.	PUNCT
ajfa-5291	211	1	implementation	implementation	NOUN
ajfa-5291	211	2	of	of	ADP
ajfa-5291	211	3	activity	activity	NOUN
ajfa-5291	211	4	based	base	VERB
ajfa-5291	211	5	costing	cost	VERB
ajfa-5291	211	6	in	in	ADP
ajfa-5291	211	7	malaysia	malaysia	PROPN
ajfa-5291	211	8	:	:	PUNCT
ajfa-5291	211	9	a	a	DET
ajfa-5291	211	10	case	case	NOUN
ajfa-5291	211	11	study	study	NOUN
ajfa-5291	211	12	of	of	ADP
ajfa-5291	211	13	two	two	NUM
ajfa-5291	211	14	companies	company	NOUN
ajfa-5291	211	15	.	.	PUNCT
ajfa-5291	212	1	asian	asian	ADJ
ajfa-5291	212	2	review	review	NOUN
ajfa-5291	212	3	of	of	ADP
ajfa-5291	212	4	accounting	accounting	NOUN
ajfa-5291	212	5	,	,	PUNCT
ajfa-5291	212	6	16(1	16(1	NUM
ajfa-5291	212	7	)	)	PUNCT
ajfa-5291	212	8	,	,	PUNCT
ajfa-5291	212	9	39–55	39–55	NUM
ajfa-5291	212	10	marshall	marshall	PROPN
ajfa-5291	212	11	,	,	PUNCT
ajfa-5291	212	12	d.	d.	PROPN
ajfa-5291	212	13	h.	h.	PROPN
ajfa-5291	212	14	,	,	PUNCT
ajfa-5291	212	15	mccartney	mccartney	PROPN
ajfa-5291	212	16	,	,	PUNCT
ajfa-5291	212	17	j.	j.	PROPN
ajfa-5291	212	18	,	,	PUNCT
ajfa-5291	212	19	rhyn	rhyn	PROPN
ajfa-5291	212	20	,	,	PUNCT
ajfa-5291	212	21	d.	d.	PROPN
ajfa-5291	212	22	v.	v.	PROPN
ajfa-5291	212	23	,	,	PUNCT
ajfa-5291	212	24	mcmanus	mcmanus	PROPN
ajfa-5291	212	25	,	,	PUNCT
ajfa-5291	212	26	w.	w.	PROPN
ajfa-5291	212	27	,	,	PUNCT
ajfa-5291	212	28	&	&	CCONJ
ajfa-5291	212	29	viele	viele	PROPN
ajfa-5291	212	30	,	,	PUNCT
ajfa-5291	212	31	d.	d.	PROPN
ajfa-5291	212	32	f.	f.	PROPN
ajfa-5291	212	33	(	(	PUNCT
ajfa-5291	212	34	2010	2010	NUM
ajfa-5291	212	35	)	)	PUNCT
ajfa-5291	212	36	.	.	PUNCT
ajfa-5291	213	1	accounting	accounting	NOUN
ajfa-5291	213	2	:	:	PUNCT
ajfa-5291	213	3	what	what	PRON
ajfa-5291	213	4	the	the	DET
ajfa-5291	213	5	numbers	number	NOUN
ajfa-5291	213	6	mean	mean	VERB
ajfa-5291	213	7	(	(	PUNCT
ajfa-5291	213	8	2nd	2nd	ADJ
ajfa-5291	213	9	ed	ed	NOUN
ajfa-5291	213	10	)	)	PUNCT
ajfa-5291	213	11	.	.	PUNCT
ajfa-5291	214	1	australia	australia	PROPN
ajfa-5291	214	2	:	:	PUNCT
ajfa-5291	214	3	mcgraw	mcgraw	PROPN
ajfa-5291	214	4	-	-	PUNCT
ajfa-5291	214	5	hill	hill	PROPN
ajfa-5291	214	6	australia	australia	PROPN
ajfa-5291	214	7	pty	pty	PROPN
ajfa-5291	214	8	ltd	ltd	PROPN
ajfa-5291	214	9	mott	mott	PROPN
ajfa-5291	214	10	,	,	PUNCT
ajfa-5291	214	11	g.	g.	PROPN
ajfa-5291	214	12	(	(	PUNCT
ajfa-5291	214	13	1991	1991	NUM
ajfa-5291	214	14	)	)	PUNCT
ajfa-5291	214	15	.	.	PUNCT
ajfa-5291	215	1	management	management	NOUN
ajfa-5291	215	2	accounting	account	VERB
ajfa-5291	215	3	for	for	ADP
ajfa-5291	215	4	decision	decision	NOUN
ajfa-5291	215	5	makers	maker	NOUN
ajfa-5291	215	6	(	(	PUNCT
ajfa-5291	215	7	2nd	2nd	ADJ
ajfa-5291	215	8	ed	ed	NOUN
ajfa-5291	215	9	)	)	PUNCT
ajfa-5291	215	10	.	.	PUNCT
ajfa-5291	216	1	london	london	PROPN
ajfa-5291	216	2	:	:	PUNCT
ajfa-5291	216	3	pitman	pitman	NOUN
ajfa-5291	216	4	publishing	publishing	NOUN
ajfa-5291	216	5	.	.	PUNCT
ajfa-5291	217	1	retrieved	retrieve	VERB
ajfa-5291	217	2	oct	oct	PROPN
ajfa-5291	217	3	11	11	NUM
ajfa-5291	217	4	,	,	PUNCT
ajfa-5291	217	5	2012	2012	NUM
ajfa-5291	217	6	,	,	PUNCT
ajfa-5291	217	7	from	from	ADP
ajfa-5291	217	8	world	world	NOUN
ajfa-5291	217	9	wide	wide	ADJ
ajfa-5291	217	10	web	web	NOUN
ajfa-5291	217	11	:	:	PUNCT
ajfa-5291	217	12	http://www.managementaccountancy.com/2009/05/overhead-cost-allocation/	http://www.managementaccountancy.com/2009/05/overhead-cost-allocation/	PROPN
ajfa-5291	217	13	asian	asian	PROPN
ajfa-5291	217	14	journal	journal	PROPN
ajfa-5291	217	15	of	of	ADP
ajfa-5291	217	16	finance	finance	PROPN
ajfa-5291	217	17	&	&	CCONJ
ajfa-5291	217	18	accounting	accounting	PROPN
ajfa-5291	217	19	issn	issn	PROPN
ajfa-5291	217	20	1946	1946	NUM
ajfa-5291	217	21	-	-	PUNCT
ajfa-5291	217	22	052x	052x	PROPN
ajfa-5291	217	23	2014	2014	NUM
ajfa-5291	217	24	,	,	PUNCT
ajfa-5291	217	25	vol	vol	NOUN
ajfa-5291	217	26	.	.	PROPN
ajfa-5291	218	1	6	6	NUM
ajfa-5291	218	2	,	,	PUNCT
ajfa-5291	218	3	no	no	INTJ
ajfa-5291	218	4	.	.	NOUN
ajfa-5291	218	5	1	1	NUM
ajfa-5291	218	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5291	218	7	261	261	NUM
ajfa-5291	218	8	retrieved	retrieve	VERB
ajfa-5291	218	9	oct	oct	PROPN
ajfa-5291	218	10	12	12	NUM
ajfa-5291	218	11	,	,	PUNCT
ajfa-5291	218	12	2012	2012	NUM
ajfa-5291	218	13	,	,	PUNCT
ajfa-5291	218	14	from	from	ADP
ajfa-5291	218	15	world	world	NOUN
ajfa-5291	218	16	wide	wide	ADJ
ajfa-5291	218	17	web	web	NOUN
ajfa-5291	218	18	:	:	PUNCT
ajfa-5291	218	19	http://blog.accountingcoach.com/manufacturing-overhead-allocated/	http://blog.accountingcoach.com/manufacturing-overhead-allocated/	PROPN
ajfa-5291	218	20	retrieved	retrieve	VERB
ajfa-5291	218	21	oct	oct	PROPN
ajfa-5291	218	22	.	.	PROPN
ajfa-5291	218	23	20	20	NUM
ajfa-5291	218	24	,	,	PUNCT
ajfa-5291	218	25	2012	2012	NUM
ajfa-5291	218	26	,	,	PUNCT
ajfa-5291	218	27	from	from	ADP
ajfa-5291	218	28	the	the	DET
ajfa-5291	218	29	world	world	NOUN
ajfa-5291	218	30	wide	wide	ADJ
ajfa-5291	218	31	web	web	NOUN
ajfa-5291	218	32	:	:	PUNCT
ajfa-5291	218	33	www.nazakia.com.my	www.nazakia.com.my	NOUN
ajfa-5291	218	34	retrieved	retrieve	VERB
ajfa-5291	218	35	oct	oct	PROPN
ajfa-5291	218	36	31	31	NUM
ajfa-5291	218	37	,	,	PUNCT
ajfa-5291	218	38	2012	2012	NUM
ajfa-5291	218	39	,	,	PUNCT
ajfa-5291	218	40	from	from	ADP
ajfa-5291	218	41	the	the	DET
ajfa-5291	218	42	world	world	NOUN
ajfa-5291	218	43	wide	wide	ADJ
ajfa-5291	218	44	web	web	NOUN
ajfa-5291	218	45	:	:	PUNCT
ajfa-5291	218	46	http://provost.georgetown.edu/mcfo/nav/finmanresponsibilities/costcenter/	http://provost.georgetown.edu/mcfo/nav/finmanresponsibilities/costcenter/	VERB
ajfa-5291	218	47	retrieved	retrieve	VERB
ajfa-5291	218	48	nov	nov	PROPN
ajfa-5291	218	49	29	29	NUM
ajfa-5291	218	50	,	,	PUNCT
ajfa-5291	218	51	2012	2012	NUM
ajfa-5291	218	52	,	,	PUNCT
ajfa-5291	218	53	from	from	ADP
ajfa-5291	218	54	the	the	DET
ajfa-5291	218	55	world	world	NOUN
ajfa-5291	218	56	wide	wide	ADJ
ajfa-5291	218	57	web	web	NOUN
ajfa-5291	218	58	:	:	PUNCT
ajfa-5291	218	59	http://www.businessdictionary.com/definition/manufacturing.html	http://www.businessdictionary.com/definition/manufacturing.html	PUNCT
ajfa-5291	218	60	roslina	roslina	PROPN
ajfa-5291	218	61	,	,	PUNCT
ajfa-5291	218	62	s.	s.	PROPN
ajfa-5291	218	63	(	(	PUNCT
ajfa-5291	218	64	2012	2012	NUM
ajfa-5291	218	65	,	,	PUNCT
ajfa-5291	218	66	october	october	PROPN
ajfa-5291	218	67	19	19	NUM
ajfa-5291	218	68	)	)	PUNCT
ajfa-5291	218	69	.	.	PUNCT
ajfa-5291	219	1	interviewed	interview	VERB
ajfa-5291	219	2	by	by	ADP
ajfa-5291	219	3	zulaikha	zulaikha	PROPN
ajfa-5291	219	4	.	.	PUNCT
ajfa-5291	220	1	gurun	gurun	NOUN
ajfa-5291	220	2	:	:	PUNCT
ajfa-5291	220	3	naza	naza	PROPN
ajfa-5291	220	4	automotive	automotive	PROPN
ajfa-5291	220	5	manufacturing	manufacturing	PROPN
ajfa-5291	220	6	sdn	sdn	PROPN
ajfa-5291	220	7	bhd	bhd	PROPN
ajfa-5291	220	8	(	(	PUNCT
ajfa-5291	220	9	nam	nam	PROPN
ajfa-5291	220	10	)	)	PUNCT
ajfa-5291	220	11	snyder	snyder	PROPN
ajfa-5291	220	12	,	,	PUNCT
ajfa-5291	220	13	h.	h.	PROPN
ajfa-5291	220	14	,	,	PUNCT
ajfa-5291	220	15	&	&	CCONJ
ajfa-5291	220	16	davenport	davenport	PROPN
ajfa-5291	220	17	,	,	PUNCT
ajfa-5291	220	18	e.	e.	PROPN
ajfa-5291	220	19	(	(	PUNCT
ajfa-5291	220	20	1997	1997	NUM
ajfa-5291	220	21	)	)	PUNCT
ajfa-5291	220	22	.	.	PUNCT
ajfa-5291	221	1	what	what	PRON
ajfa-5291	221	2	does	do	AUX
ajfa-5291	221	3	it	it	PRON
ajfa-5291	221	4	really	really	ADV
ajfa-5291	221	5	cost	cost	VERB
ajfa-5291	221	6	?	?	PUNCT
ajfa-5291	222	1	allocating	allocate	VERB
ajfa-5291	222	2	indirect	indirect	ADJ
ajfa-5291	222	3	costs	cost	NOUN
ajfa-5291	222	4	.	.	PUNCT
ajfa-5291	223	1	asian	asian	ADJ
ajfa-5291	223	2	libraries	library	NOUN
ajfa-5291	223	3	,	,	PUNCT
ajfa-5291	223	4	6(3	6(3	NUM
ajfa-5291	223	5	)	)	PUNCT
ajfa-5291	223	6	,	,	PUNCT
ajfa-5291	223	7	205–214	205–214	NUM
ajfa-5291	223	8	.	.	PUNCT
ajfa-5291	224	1	http://dx.doi.org/10.1108/10176749710368389	http://dx.doi.org/10.1108/10176749710368389	PROPN
ajfa-5291	224	2	zimmerman	zimmerman	PROPN
ajfa-5291	224	3	,	,	PUNCT
ajfa-5291	224	4	j.	j.	PROPN
ajfa-5291	224	5	l.	l.	PROPN
ajfa-5291	224	6	(	(	PUNCT
ajfa-5291	224	7	2009	2009	NUM
ajfa-5291	224	8	)	)	PUNCT
ajfa-5291	224	9	.	.	PUNCT
ajfa-5291	225	1	accounting	account	VERB
ajfa-5291	225	2	for	for	ADP
ajfa-5291	225	3	decision	decision	NOUN
ajfa-5291	225	4	making	making	NOUN
ajfa-5291	225	5	and	and	CCONJ
ajfa-5291	225	6	control	control	NOUN
ajfa-5291	225	7	(	(	PUNCT
ajfa-5291	225	8	6th	6th	ADJ
ajfa-5291	225	9	ed	ed	NOUN
ajfa-5291	225	10	)	)	PUNCT
ajfa-5291	225	11	.	.	PUNCT
ajfa-5291	226	1	new	new	PROPN
ajfa-5291	226	2	york	york	PROPN
ajfa-5291	226	3	:	:	PUNCT
ajfa-5291	226	4	mcgraw	mcgraw	PROPN
ajfa-5291	226	5	-	-	PUNCT
ajfa-5291	226	6	hill	hill	PROPN
ajfa-5291	226	7	/	/	SYM
ajfa-5291	226	8	irwin	irwin	PROPN