id	sid	tid	token	lemma	pos
issue-352	1	1	baltic	baltic	PROPN
issue-352	1	2	journal	journal	PROPN
issue-352	1	3	of	of	ADP
issue-352	1	4	economic	economic	ADJ
issue-352	1	5	studies	study	NOUN
issue-352	1	6	202	202	NUM
issue-352	1	7	vol	vol	NOUN
issue-352	1	8	.	.	PROPN
issue-352	2	1	4	4	NUM
issue-352	2	2	,	,	PUNCT
issue-352	2	3	no	no	INTJ
issue-352	2	4	.	.	NOUN
issue-352	2	5	1	1	NUM
issue-352	2	6	,	,	PUNCT
issue-352	2	7	2018	2018	NUM
issue-352	2	8	corresponding	correspond	VERB
issue-352	2	9	author	author	NOUN
issue-352	2	10	:	:	PUNCT
issue-352	2	11	1	1	NUM
issue-352	2	12	department	department	NOUN
issue-352	2	13	of	of	ADP
issue-352	2	14	accounting	accounting	NOUN
issue-352	2	15	and	and	CCONJ
issue-352	2	16	taxation	taxation	NOUN
issue-352	2	17	,	,	PUNCT
issue-352	2	18	volodymyr	volodymyr	PROPN
issue-352	2	19	dahl	dahl	PROPN
issue-352	2	20	east	east	PROPN
issue-352	2	21	ukrainian	ukrainian	PROPN
issue-352	2	22	national	national	PROPN
issue-352	2	23	university	university	PROPN
issue-352	2	24	.	.	PUNCT
issue-352	3	1	e	e	X
issue-352	3	2	-	-	NOUN
issue-352	3	3	mail	mail	NOUN
issue-352	3	4	:	:	PUNCT
issue-352	4	1	docentklus@gmail.com	docentklus@gmail.com	X
issue-352	4	2	doi	doi	PROPN
issue-352	4	3	:	:	PUNCT
issue-352	4	4	https://doi.org/10.30525/2256-0742/2018-4-1-202-207	https://doi.org/10.30525/2256-0742/2018-4-1-202-207	NOUN
issue-352	4	5	accounting	account	VERB
issue-352	4	6	and	and	CCONJ
issue-352	4	7	analytical	analytical	ADJ
issue-352	4	8	and	and	CCONJ
issue-352	4	9	management	management	NOUN
issue-352	4	10	tasks	task	NOUN
issue-352	4	11	for	for	ADP
issue-352	4	12	the	the	DET
issue-352	4	13	classification	classification	NOUN
issue-352	4	14	of	of	ADP
issue-352	4	15	industrial	industrial	ADJ
issue-352	4	16	enterprises	enterprise	NOUN
issue-352	4	17	yuliia	yuliia	VERB
issue-352	4	18	klius1	klius1	PROPN
issue-352	4	19	volodymyr	volodymyr	PROPN
issue-352	4	20	dahl	dahl	PROPN
issue-352	4	21	east	east	PROPN
issue-352	4	22	ukrainian	ukrainian	PROPN
issue-352	4	23	national	national	PROPN
issue-352	4	24	university	university	PROPN
issue-352	4	25	,	,	PUNCT
issue-352	4	26	ukraine	ukraine	PROPN
issue-352	4	27	abstract	abstract	NOUN
issue-352	4	28	.	.	PUNCT
issue-352	5	1	modern	modern	ADJ
issue-352	5	2	economic	economic	ADJ
issue-352	5	3	development	development	NOUN
issue-352	5	4	trends	trend	NOUN
issue-352	5	5	such	such	ADJ
issue-352	5	6	as	as	ADP
issue-352	5	7	globalization	globalization	NOUN
issue-352	5	8	of	of	ADP
issue-352	5	9	markets	market	NOUN
issue-352	5	10	,	,	PUNCT
issue-352	5	11	increasing	increase	VERB
issue-352	5	12	competition	competition	NOUN
issue-352	5	13	,	,	PUNCT
issue-352	5	14	changing	change	VERB
issue-352	5	15	consumer	consumer	NOUN
issue-352	5	16	demand	demand	NOUN
issue-352	5	17	,	,	PUNCT
issue-352	5	18	shortening	shorten	VERB
issue-352	5	19	life	life	NOUN
issue-352	5	20	cycle	cycle	NOUN
issue-352	5	21	of	of	ADP
issue-352	5	22	goods	good	NOUN
issue-352	5	23	and	and	CCONJ
issue-352	5	24	technologies	technology	NOUN
issue-352	5	25	,	,	PUNCT
issue-352	5	26	increasing	increase	VERB
issue-352	5	27	demands	demand	NOUN
issue-352	5	28	on	on	ADP
issue-352	5	29	their	their	PRON
issue-352	5	30	quality	quality	NOUN
issue-352	5	31	,	,	PUNCT
issue-352	5	32	and	and	CCONJ
issue-352	5	33	rising	rise	VERB
issue-352	5	34	costs	cost	NOUN
issue-352	5	35	of	of	ADP
issue-352	5	36	used	use	VERB
issue-352	5	37	resources	resource	NOUN
issue-352	5	38	require	require	VERB
issue-352	5	39	executives	executive	NOUN
issue-352	5	40	and	and	CCONJ
issue-352	5	41	managers	manager	NOUN
issue-352	5	42	to	to	PART
issue-352	5	43	find	find	VERB
issue-352	5	44	effective	effective	ADJ
issue-352	5	45	methods	method	NOUN
issue-352	5	46	for	for	ADP
issue-352	5	47	managing	manage	VERB
issue-352	5	48	the	the	DET
issue-352	5	49	enterprise	enterprise	NOUN
issue-352	5	50	activity	activity	NOUN
issue-352	5	51	.	.	PUNCT
issue-352	6	1	ensuring	ensure	VERB
issue-352	6	2	the	the	DET
issue-352	6	3	competitiveness	competitiveness	NOUN
issue-352	6	4	of	of	ADP
issue-352	6	5	enterprises	enterprise	NOUN
issue-352	6	6	under	under	ADP
issue-352	6	7	such	such	ADJ
issue-352	6	8	conditions	condition	NOUN
issue-352	6	9	is	be	AUX
issue-352	6	10	impossible	impossible	ADJ
issue-352	6	11	without	without	SCONJ
issue-352	6	12	the	the	DET
issue-352	6	13	introduction	introduction	NOUN
issue-352	6	14	of	of	ADP
issue-352	6	15	the	the	DET
issue-352	6	16	latest	late	ADJ
issue-352	6	17	management	management	NOUN
issue-352	6	18	concepts	concept	NOUN
issue-352	6	19	,	,	PUNCT
issue-352	6	20	which	which	PRON
issue-352	6	21	necessitates	necessitate	VERB
issue-352	6	22	changes	change	NOUN
issue-352	6	23	and	and	CCONJ
issue-352	6	24	development	development	NOUN
issue-352	6	25	of	of	ADP
issue-352	6	26	functional	functional	ADJ
issue-352	6	27	management	management	NOUN
issue-352	6	28	,	,	PUNCT
issue-352	6	29	one	one	NUM
issue-352	6	30	of	of	ADP
issue-352	6	31	which	which	PRON
issue-352	6	32	is	be	AUX
issue-352	6	33	cost	cost	NOUN
issue-352	6	34	management	management	NOUN
issue-352	6	35	based	base	VERB
issue-352	6	36	on	on	ADP
issue-352	6	37	the	the	DET
issue-352	6	38	definition	definition	NOUN
issue-352	6	39	of	of	ADP
issue-352	6	40	new	new	ADJ
issue-352	6	41	criteria	criterion	NOUN
issue-352	6	42	for	for	ADP
issue-352	6	43	their	their	PRON
issue-352	6	44	classification	classification	NOUN
issue-352	6	45	.	.	PUNCT
issue-352	7	1	classification	classification	NOUN
issue-352	7	2	of	of	ADP
issue-352	7	3	costs	cost	NOUN
issue-352	7	4	for	for	ADP
issue-352	7	5	management	management	NOUN
issue-352	7	6	purposes	purpose	NOUN
issue-352	7	7	should	should	AUX
issue-352	7	8	meet	meet	VERB
issue-352	7	9	the	the	DET
issue-352	7	10	main	main	ADJ
issue-352	7	11	requirement	requirement	NOUN
issue-352	7	12	–	–	PUNCT
issue-352	7	13	be	be	AUX
issue-352	7	14	based	base	VERB
issue-352	7	15	on	on	ADP
issue-352	7	16	signs	sign	NOUN
issue-352	7	17	that	that	PRON
issue-352	7	18	allow	allow	VERB
issue-352	7	19	differentiating	differentiate	VERB
issue-352	7	20	costs	cost	NOUN
issue-352	7	21	to	to	PART
issue-352	7	22	manage	manage	VERB
issue-352	7	23	them	they	PRON
issue-352	7	24	in	in	ADP
issue-352	7	25	various	various	ADJ
issue-352	7	26	aspects	aspect	NOUN
issue-352	7	27	.	.	PUNCT
issue-352	8	1	it	it	PRON
issue-352	8	2	creates	create	VERB
issue-352	8	3	preconditions	precondition	NOUN
issue-352	8	4	for	for	ADP
issue-352	8	5	determining	determine	VERB
issue-352	8	6	the	the	DET
issue-352	8	7	level	level	NOUN
issue-352	8	8	of	of	ADP
issue-352	8	9	costs	cost	NOUN
issue-352	8	10	by	by	ADP
issue-352	8	11	the	the	DET
issue-352	8	12	volume	volume	NOUN
issue-352	8	13	of	of	ADP
issue-352	8	14	management	management	NOUN
issue-352	8	15	,	,	PUNCT
issue-352	8	16	organization	organization	NOUN
issue-352	8	17	of	of	ADP
issue-352	8	18	planning	planning	NOUN
issue-352	8	19	,	,	PUNCT
issue-352	8	20	accounting	accounting	NOUN
issue-352	8	21	,	,	PUNCT
issue-352	8	22	control	control	NOUN
issue-352	8	23	,	,	PUNCT
issue-352	8	24	and	and	CCONJ
issue-352	8	25	analysis	analysis	NOUN
issue-352	8	26	.	.	PUNCT
issue-352	9	1	the	the	DET
issue-352	9	2	purpose	purpose	NOUN
issue-352	9	3	of	of	ADP
issue-352	9	4	the	the	DET
issue-352	9	5	article	article	NOUN
issue-352	9	6	is	be	AUX
issue-352	9	7	to	to	PART
issue-352	9	8	consider	consider	VERB
issue-352	9	9	accounting	accounting	NOUN
issue-352	9	10	and	and	CCONJ
issue-352	9	11	analytical	analytical	ADJ
issue-352	9	12	,	,	PUNCT
issue-352	9	13	and	and	CCONJ
issue-352	9	14	managerial	managerial	ADJ
issue-352	9	15	tasks	task	NOUN
issue-352	9	16	of	of	ADP
issue-352	9	17	the	the	DET
issue-352	9	18	classification	classification	NOUN
issue-352	9	19	of	of	ADP
issue-352	9	20	costs	cost	NOUN
issue-352	9	21	of	of	ADP
issue-352	9	22	industrial	industrial	ADJ
issue-352	9	23	enterprises	enterprise	NOUN
issue-352	9	24	and	and	CCONJ
issue-352	9	25	their	their	PRON
issue-352	9	26	improvement	improvement	NOUN
issue-352	9	27	.	.	PUNCT
issue-352	10	1	methodology	methodology	NOUN
issue-352	10	2	.	.	PUNCT
issue-352	11	1	the	the	DET
issue-352	11	2	methodological	methodological	ADJ
issue-352	11	3	basis	basis	NOUN
issue-352	11	4	of	of	ADP
issue-352	11	5	the	the	DET
issue-352	11	6	paper	paper	NOUN
issue-352	11	7	is	be	AUX
issue-352	11	8	a	a	DET
issue-352	11	9	set	set	NOUN
issue-352	11	10	of	of	ADP
issue-352	11	11	methods	method	NOUN
issue-352	11	12	and	and	CCONJ
issue-352	11	13	principles	principle	NOUN
issue-352	11	14	of	of	ADP
issue-352	11	15	scientific	scientific	ADJ
issue-352	11	16	knowledge	knowledge	NOUN
issue-352	11	17	,	,	PUNCT
issue-352	11	18	general	general	ADJ
issue-352	11	19	and	and	CCONJ
issue-352	11	20	special	special	ADJ
issue-352	11	21	methods	method	NOUN
issue-352	11	22	and	and	CCONJ
issue-352	11	23	techniques	technique	NOUN
issue-352	11	24	used	use	VERB
issue-352	11	25	in	in	ADP
issue-352	11	26	the	the	DET
issue-352	11	27	study	study	NOUN
issue-352	11	28	.	.	PUNCT
issue-352	12	1	the	the	DET
issue-352	12	2	theoretical	theoretical	ADJ
issue-352	12	3	basis	basis	NOUN
issue-352	12	4	of	of	ADP
issue-352	12	5	the	the	DET
issue-352	12	6	research	research	NOUN
issue-352	12	7	is	be	AUX
issue-352	12	8	scientific	scientific	ADJ
issue-352	12	9	works	work	NOUN
issue-352	12	10	of	of	ADP
issue-352	12	11	foreign	foreign	ADJ
issue-352	12	12	and	and	CCONJ
issue-352	12	13	domestic	domestic	ADJ
issue-352	12	14	scientists	scientist	NOUN
issue-352	12	15	on	on	ADP
issue-352	12	16	cost	cost	NOUN
issue-352	12	17	management	management	NOUN
issue-352	12	18	,	,	PUNCT
issue-352	12	19	organization	organization	NOUN
issue-352	12	20	of	of	ADP
issue-352	12	21	information	information	NOUN
issue-352	12	22	systems	system	NOUN
issue-352	12	23	,	,	PUNCT
issue-352	12	24	cost	cost	NOUN
issue-352	12	25	accounting	accounting	NOUN
issue-352	12	26	management	management	NOUN
issue-352	12	27	,	,	PUNCT
issue-352	12	28	cost	cost	NOUN
issue-352	12	29	management	management	NOUN
issue-352	12	30	methods	method	NOUN
issue-352	12	31	.	.	PUNCT
issue-352	13	1	the	the	DET
issue-352	13	2	legal	legal	ADJ
issue-352	13	3	basis	basis	NOUN
issue-352	13	4	for	for	ADP
issue-352	13	5	the	the	DET
issue-352	13	6	study	study	NOUN
issue-352	13	7	was	be	AUX
issue-352	13	8	the	the	DET
issue-352	13	9	current	current	ADJ
issue-352	13	10	legislative	legislative	ADJ
issue-352	13	11	and	and	CCONJ
issue-352	13	12	regulatory	regulatory	ADJ
issue-352	13	13	documents	document	NOUN
issue-352	13	14	governing	govern	VERB
issue-352	13	15	the	the	DET
issue-352	13	16	formation	formation	NOUN
issue-352	13	17	of	of	ADP
issue-352	13	18	costs	cost	NOUN
issue-352	13	19	of	of	ADP
issue-352	13	20	enterprises	enterprise	NOUN
issue-352	13	21	in	in	ADP
issue-352	13	22	ukraine	ukraine	NOUN
issue-352	13	23	.	.	PUNCT
issue-352	14	1	the	the	DET
issue-352	14	2	information	information	NOUN
issue-352	14	3	base	base	NOUN
issue-352	14	4	is	be	AUX
issue-352	14	5	official	official	ADJ
issue-352	14	6	statistics	statistic	NOUN
issue-352	14	7	,	,	PUNCT
issue-352	14	8	reporting	report	VERB
issue-352	14	9	and	and	CCONJ
issue-352	14	10	accounting	accounting	NOUN
issue-352	14	11	information	information	NOUN
issue-352	14	12	of	of	ADP
issue-352	14	13	enterprises	enterprise	NOUN
issue-352	14	14	,	,	PUNCT
issue-352	14	15	resources	resource	NOUN
issue-352	14	16	and	and	CCONJ
issue-352	14	17	publications	publication	NOUN
issue-352	14	18	of	of	ADP
issue-352	14	19	the	the	DET
issue-352	14	20	internet	internet	NOUN
issue-352	14	21	,	,	PUNCT
issue-352	14	22	results	result	NOUN
issue-352	14	23	of	of	ADP
issue-352	14	24	our	our	PRON
issue-352	14	25	own	own	ADJ
issue-352	14	26	research	research	NOUN
issue-352	14	27	.	.	PUNCT
issue-352	15	1	to	to	PART
issue-352	15	2	achieve	achieve	VERB
issue-352	15	3	this	this	DET
issue-352	15	4	purpose	purpose	NOUN
issue-352	15	5	,	,	PUNCT
issue-352	15	6	when	when	SCONJ
issue-352	15	7	writing	write	VERB
issue-352	15	8	the	the	DET
issue-352	15	9	article	article	NOUN
issue-352	15	10	,	,	PUNCT
issue-352	15	11	methods	method	NOUN
issue-352	15	12	of	of	ADP
issue-352	15	13	a	a	DET
issue-352	15	14	systematic	systematic	ADJ
issue-352	15	15	approach	approach	NOUN
issue-352	15	16	(	(	PUNCT
issue-352	15	17	for	for	ADP
issue-352	15	18	research	research	NOUN
issue-352	15	19	and	and	CCONJ
issue-352	15	20	characterization	characterization	NOUN
issue-352	15	21	of	of	ADP
issue-352	15	22	the	the	DET
issue-352	15	23	theoretical	theoretical	ADJ
issue-352	15	24	basis	basis	NOUN
issue-352	15	25	of	of	ADP
issue-352	15	26	cost	cost	NOUN
issue-352	15	27	classification	classification	NOUN
issue-352	15	28	)	)	PUNCT
issue-352	15	29	and	and	CCONJ
issue-352	15	30	structural	structural	ADJ
issue-352	15	31	and	and	CCONJ
issue-352	15	32	logical	logical	ADJ
issue-352	15	33	analysis	analysis	NOUN
issue-352	15	34	(	(	PUNCT
issue-352	15	35	for	for	ADP
issue-352	15	36	defining	define	VERB
issue-352	15	37	the	the	DET
issue-352	15	38	criteria	criterion	NOUN
issue-352	15	39	for	for	ADP
issue-352	15	40	classification	classification	NOUN
issue-352	15	41	of	of	ADP
issue-352	15	42	costs	cost	NOUN
issue-352	15	43	of	of	ADP
issue-352	15	44	an	an	DET
issue-352	15	45	industrial	industrial	ADJ
issue-352	15	46	enterprise	enterprise	NOUN
issue-352	15	47	)	)	PUNCT
issue-352	15	48	are	be	AUX
issue-352	15	49	used	use	VERB
issue-352	15	50	.	.	PUNCT
issue-352	16	1	practical	practical	ADJ
issue-352	16	2	implications	implication	NOUN
issue-352	16	3	.	.	PUNCT
issue-352	17	1	the	the	DET
issue-352	17	2	obtained	obtain	VERB
issue-352	17	3	results	result	NOUN
issue-352	17	4	and	and	CCONJ
issue-352	17	5	the	the	DET
issue-352	17	6	developed	develop	VERB
issue-352	17	7	recommendations	recommendation	NOUN
issue-352	17	8	constitute	constitute	VERB
issue-352	17	9	a	a	DET
issue-352	17	10	methodological	methodological	ADJ
issue-352	17	11	basis	basis	NOUN
issue-352	17	12	for	for	ADP
issue-352	17	13	improving	improve	VERB
issue-352	17	14	the	the	DET
issue-352	17	15	cost	cost	NOUN
issue-352	17	16	management	management	NOUN
issue-352	17	17	of	of	ADP
issue-352	17	18	industrial	industrial	ADJ
issue-352	17	19	enterprises	enterprise	NOUN
issue-352	17	20	based	base	VERB
issue-352	17	21	on	on	ADP
issue-352	17	22	the	the	DET
issue-352	17	23	definition	definition	NOUN
issue-352	17	24	of	of	ADP
issue-352	17	25	new	new	ADJ
issue-352	17	26	criteria	criterion	NOUN
issue-352	17	27	for	for	ADP
issue-352	17	28	their	their	PRON
issue-352	17	29	classification	classification	NOUN
issue-352	17	30	.	.	PUNCT
issue-352	18	1	results	result	NOUN
issue-352	18	2	of	of	ADP
issue-352	18	3	the	the	DET
issue-352	18	4	most	most	ADV
issue-352	18	5	practical	practical	ADJ
issue-352	18	6	significance	significance	NOUN
issue-352	18	7	include	include	VERB
issue-352	18	8	:	:	PUNCT
issue-352	18	9	common	common	ADJ
issue-352	18	10	features	feature	NOUN
issue-352	18	11	and	and	CCONJ
issue-352	18	12	differences	difference	NOUN
issue-352	18	13	in	in	ADP
issue-352	18	14	the	the	DET
issue-352	18	15	approaches	approach	NOUN
issue-352	18	16	to	to	ADP
issue-352	18	17	the	the	DET
issue-352	18	18	classification	classification	NOUN
issue-352	18	19	of	of	ADP
issue-352	18	20	industrial	industrial	ADJ
issue-352	18	21	enterprises	enterprise	NOUN
issue-352	18	22	’	'	PUNCT
issue-352	18	23	costs	cost	NOUN
issue-352	18	24	are	be	AUX
issue-352	18	25	determined	determine	VERB
issue-352	18	26	,	,	PUNCT
issue-352	18	27	the	the	DET
issue-352	18	28	objectives	objective	NOUN
issue-352	18	29	of	of	ADP
issue-352	18	30	cost	cost	NOUN
issue-352	18	31	classification	classification	NOUN
issue-352	18	32	are	be	AUX
issue-352	18	33	determined	determine	VERB
issue-352	18	34	,	,	PUNCT
issue-352	18	35	the	the	DET
issue-352	18	36	classification	classification	NOUN
issue-352	18	37	of	of	ADP
issue-352	18	38	costs	cost	NOUN
issue-352	18	39	by	by	ADP
issue-352	18	40	costing	cost	VERB
issue-352	18	41	articles	article	NOUN
issue-352	18	42	is	be	AUX
issue-352	18	43	considered	consider	VERB
issue-352	18	44	,	,	PUNCT
issue-352	18	45	the	the	DET
issue-352	18	46	necessity	necessity	NOUN
issue-352	18	47	of	of	ADP
issue-352	18	48	distinguishing	distinguish	VERB
issue-352	18	49	additional	additional	ADJ
issue-352	18	50	attributes	attribute	NOUN
issue-352	18	51	of	of	ADP
issue-352	18	52	cost	cost	NOUN
issue-352	18	53	classification	classification	NOUN
issue-352	18	54	is	be	AUX
issue-352	18	55	substantiated	substantiate	VERB
issue-352	18	56	.	.	PUNCT
issue-352	19	1	value	value	NOUN
issue-352	19	2	/	/	SYM
issue-352	19	3	originality	originality	NOUN
issue-352	19	4	.	.	PUNCT
issue-352	20	1	improved	improve	VERB
issue-352	20	2	classification	classification	NOUN
issue-352	20	3	of	of	ADP
issue-352	20	4	costs	cost	NOUN
issue-352	20	5	of	of	ADP
issue-352	20	6	an	an	DET
issue-352	20	7	industrial	industrial	ADJ
issue-352	20	8	enterprise	enterprise	NOUN
issue-352	20	9	,	,	PUNCT
issue-352	20	10	which	which	PRON
issue-352	20	11	is	be	AUX
issue-352	20	12	expanded	expand	VERB
issue-352	20	13	by	by	ADP
issue-352	20	14	additional	additional	ADJ
issue-352	20	15	criterion	criterion	NOUN
issue-352	20	16	features	feature	NOUN
issue-352	20	17	(	(	PUNCT
issue-352	20	18	the	the	DET
issue-352	20	19	possibility	possibility	NOUN
issue-352	20	20	of	of	ADP
issue-352	20	21	management	management	NOUN
issue-352	20	22	,	,	PUNCT
issue-352	20	23	reflection	reflection	NOUN
issue-352	20	24	in	in	ADP
issue-352	20	25	accounting	accounting	NOUN
issue-352	20	26	and	and	CCONJ
issue-352	20	27	reporting	reporting	NOUN
issue-352	20	28	,	,	PUNCT
issue-352	20	29	principle	principle	NOUN
issue-352	20	30	of	of	ADP
issue-352	20	31	accepted	accepted	ADJ
issue-352	20	32	commitments	commitment	NOUN
issue-352	20	33	,	,	PUNCT
issue-352	20	34	place	place	NOUN
issue-352	20	35	of	of	ADP
issue-352	20	36	formation	formation	NOUN
issue-352	20	37	,	,	PUNCT
issue-352	20	38	by	by	ADP
issue-352	20	39	the	the	DET
issue-352	20	40	factor	factor	NOUN
issue-352	20	41	of	of	ADP
issue-352	20	42	stability	stability	NOUN
issue-352	20	43	)	)	PUNCT
issue-352	20	44	,	,	PUNCT
issue-352	20	45	caused	cause	VERB
issue-352	20	46	by	by	ADP
issue-352	20	47	the	the	DET
issue-352	20	48	need	need	NOUN
issue-352	20	49	to	to	PART
issue-352	20	50	determine	determine	VERB
issue-352	20	51	the	the	DET
issue-352	20	52	relationship	relationship	NOUN
issue-352	20	53	between	between	ADP
issue-352	20	54	the	the	DET
issue-352	20	55	size	size	NOUN
issue-352	20	56	of	of	ADP
issue-352	20	57	the	the	DET
issue-352	20	58	enterprise	enterprise	NOUN
issue-352	20	59	costs	cost	NOUN
issue-352	20	60	and	and	CCONJ
issue-352	20	61	the	the	DET
issue-352	20	62	possibilities	possibility	NOUN
issue-352	20	63	of	of	ADP
issue-352	20	64	implementing	implement	VERB
issue-352	20	65	managerial	managerial	ADJ
issue-352	20	66	influence	influence	NOUN
issue-352	20	67	on	on	ADP
issue-352	20	68	them	they	PRON
issue-352	20	69	by	by	ADP
issue-352	20	70	managers	manager	NOUN
issue-352	20	71	of	of	ADP
issue-352	20	72	different	different	ADJ
issue-352	20	73	levels	level	NOUN
issue-352	20	74	,	,	PUNCT
issue-352	20	75	which	which	PRON
issue-352	20	76	enables	enable	VERB
issue-352	20	77	to	to	PART
issue-352	20	78	optimize	optimize	VERB
issue-352	20	79	cost	cost	NOUN
issue-352	20	80	composition	composition	NOUN
issue-352	20	81	and	and	CCONJ
issue-352	20	82	structure	structure	NOUN
issue-352	20	83	,	,	PUNCT
issue-352	20	84	which	which	PRON
issue-352	20	85	are	be	AUX
issue-352	20	86	reflected	reflect	VERB
issue-352	20	87	in	in	ADP
issue-352	20	88	different	different	ADJ
issue-352	20	89	methods	method	NOUN
issue-352	20	90	of	of	ADP
issue-352	20	91	cost	cost	NOUN
issue-352	20	92	management	management	NOUN
issue-352	20	93	and	and	CCONJ
issue-352	20	94	are	be	AUX
issue-352	20	95	the	the	DET
issue-352	20	96	basis	basis	NOUN
issue-352	20	97	for	for	ADP
issue-352	20	98	their	their	PRON
issue-352	20	99	choice	choice	NOUN
issue-352	20	100	of	of	ADP
issue-352	20	101	agreement	agreement	NOUN
issue-352	20	102	.	.	PUNCT
issue-352	21	1	key	key	ADJ
issue-352	21	2	words	word	NOUN
issue-352	21	3	:	:	PUNCT
issue-352	21	4	costs	cost	NOUN
issue-352	21	5	,	,	PUNCT
issue-352	21	6	classification	classification	NOUN
issue-352	21	7	,	,	PUNCT
issue-352	21	8	accounting	accounting	NOUN
issue-352	21	9	,	,	PUNCT
issue-352	21	10	analysis	analysis	NOUN
issue-352	21	11	,	,	PUNCT
issue-352	21	12	management	management	NOUN
issue-352	21	13	,	,	PUNCT
issue-352	21	14	enterprise	enterprise	NOUN
issue-352	21	15	.	.	PUNCT
issue-352	22	1	jel	jel	PROPN
issue-352	22	2	classification	classification	NOUN
issue-352	22	3	:	:	PUNCT
issue-352	22	4	m41	m41	NUM
issue-352	22	5	,	,	PUNCT
issue-352	22	6	м11	м11	NOUN
issue-352	22	7	,	,	PUNCT
issue-352	22	8	м21	м21	NOUN
issue-352	22	9	,	,	PUNCT
issue-352	22	10	l53	l53	PROPN
issue-352	22	11	,	,	PUNCT
issue-352	22	12	о12	о12	PROPN
issue-352	22	13	1	1	NUM
issue-352	22	14	.	.	PUNCT
issue-352	23	1	introduction	introduction	NOUN
issue-352	23	2	one	one	NUM
issue-352	23	3	of	of	ADP
issue-352	23	4	the	the	DET
issue-352	23	5	methods	method	NOUN
issue-352	23	6	of	of	ADP
issue-352	23	7	research	research	NOUN
issue-352	23	8	of	of	ADP
issue-352	23	9	the	the	DET
issue-352	23	10	objects	object	NOUN
issue-352	23	11	under	under	ADP
issue-352	23	12	study	study	NOUN
issue-352	23	13	is	be	AUX
issue-352	23	14	classification	classification	NOUN
issue-352	23	15	,	,	PUNCT
issue-352	23	16	that	that	ADV
issue-352	23	17	is	is	ADV
issue-352	23	18	,	,	PUNCT
issue-352	23	19	division	division	NOUN
issue-352	23	20	into	into	ADP
issue-352	23	21	classes	class	NOUN
issue-352	23	22	on	on	ADP
issue-352	23	23	the	the	DET
issue-352	23	24	basis	basis	NOUN
issue-352	23	25	of	of	ADP
issue-352	23	26	certain	certain	ADJ
issue-352	23	27	general	general	ADJ
issue-352	23	28	features	feature	NOUN
issue-352	23	29	of	of	ADP
issue-352	23	30	objects	object	NOUN
issue-352	23	31	regular	regular	ADJ
issue-352	23	32	relations	relation	NOUN
issue-352	23	33	between	between	ADP
issue-352	23	34	them	they	PRON
issue-352	23	35	.	.	PUNCT
issue-352	24	1	the	the	DET
issue-352	24	2	classification	classification	NOUN
issue-352	24	3	of	of	ADP
issue-352	24	4	costs	cost	NOUN
issue-352	24	5	allows	allow	VERB
issue-352	24	6	identifying	identify	VERB
issue-352	24	7	objectively	objectively	ADV
issue-352	24	8	the	the	DET
issue-352	24	9	existing	exist	VERB
issue-352	24	10	cost	cost	NOUN
issue-352	24	11	groups	group	NOUN
issue-352	24	12	,	,	PUNCT
issue-352	24	13	processes	process	NOUN
issue-352	24	14	of	of	ADP
issue-352	24	15	cost	cost	NOUN
issue-352	24	16	formation	formation	NOUN
issue-352	24	17	,	,	PUNCT
issue-352	24	18	and	and	CCONJ
issue-352	24	19	interrelationships	interrelationship	NOUN
issue-352	24	20	between	between	ADP
issue-352	24	21	their	their	PRON
issue-352	24	22	individual	individual	ADJ
issue-352	24	23	parts	part	NOUN
issue-352	24	24	.	.	PUNCT
issue-352	25	1	the	the	DET
issue-352	25	2	complexity	complexity	NOUN
issue-352	25	3	of	of	ADP
issue-352	25	4	the	the	DET
issue-352	25	5	structure	structure	NOUN
issue-352	25	6	and	and	CCONJ
issue-352	25	7	the	the	DET
issue-352	25	8	variety	variety	NOUN
issue-352	25	9	of	of	ADP
issue-352	25	10	processes	process	NOUN
issue-352	25	11	in	in	ADP
issue-352	25	12	the	the	DET
issue-352	25	13	formation	formation	NOUN
issue-352	25	14	of	of	ADP
issue-352	25	15	costs	cost	NOUN
issue-352	25	16	involves	involve	VERB
issue-352	25	17	their	their	PRON
issue-352	25	18	subdivision	subdivision	NOUN
issue-352	25	19	by	by	ADP
issue-352	25	20	a	a	DET
issue-352	25	21	number	number	NOUN
issue-352	25	22	of	of	ADP
issue-352	25	23	features	feature	NOUN
issue-352	25	24	.	.	PUNCT
issue-352	26	1	depending	depend	VERB
issue-352	26	2	on	on	ADP
issue-352	26	3	goals	goal	NOUN
issue-352	26	4	and	and	CCONJ
issue-352	26	5	methodological	methodological	ADJ
issue-352	26	6	approaches	approach	NOUN
issue-352	26	7	,	,	PUNCT
issue-352	26	8	there	there	PRON
issue-352	26	9	are	be	VERB
issue-352	26	10	several	several	ADJ
issue-352	26	11	classifications	classification	NOUN
issue-352	26	12	of	of	ADP
issue-352	26	13	costs	cost	NOUN
issue-352	26	14	.	.	PUNCT
issue-352	27	1	the	the	DET
issue-352	27	2	baltic	baltic	PROPN
issue-352	27	3	journal	journal	PROPN
issue-352	27	4	of	of	ADP
issue-352	27	5	economic	economic	ADJ
issue-352	27	6	studies	study	NOUN
issue-352	27	7	203	203	NUM
issue-352	27	8	vol	vol	NOUN
issue-352	27	9	.	.	PROPN
issue-352	27	10	4	4	NUM
issue-352	27	11	,	,	PUNCT
issue-352	27	12	no	no	INTJ
issue-352	27	13	.	.	NOUN
issue-352	27	14	1	1	NUM
issue-352	27	15	,	,	PUNCT
issue-352	27	16	2018	2018	NUM
issue-352	27	17	more	more	ADV
issue-352	27	18	distinguished	distinguish	VERB
issue-352	27	19	the	the	DET
issue-352	27	20	signs	sign	NOUN
issue-352	27	21	of	of	ADP
issue-352	27	22	classification	classification	NOUN
issue-352	27	23	,	,	PUNCT
issue-352	27	24	the	the	PRON
issue-352	27	25	higher	high	ADJ
issue-352	27	26	the	the	DET
issue-352	27	27	degree	degree	NOUN
issue-352	27	28	of	of	ADP
issue-352	27	29	recognition	recognition	NOUN
issue-352	27	30	of	of	ADP
issue-352	27	31	objects	object	NOUN
issue-352	27	32	.	.	PUNCT
issue-352	28	1	cost	cost	NOUN
issue-352	28	2	classification	classification	NOUN
issue-352	28	3	for	for	ADP
issue-352	28	4	management	management	NOUN
issue-352	28	5	purposes	purpose	NOUN
issue-352	28	6	should	should	AUX
issue-352	28	7	respond	respond	VERB
issue-352	28	8	to	to	ADP
issue-352	28	9	the	the	DET
issue-352	28	10	main	main	ADJ
issue-352	28	11	requirement	requirement	NOUN
issue-352	28	12	–	–	PUNCT
issue-352	28	13	be	be	AUX
issue-352	28	14	based	base	VERB
issue-352	28	15	on	on	ADP
issue-352	28	16	features	feature	NOUN
issue-352	28	17	that	that	PRON
issue-352	28	18	allow	allow	VERB
issue-352	28	19	differentiating	differentiate	VERB
issue-352	28	20	costs	cost	NOUN
issue-352	28	21	for	for	ADP
issue-352	28	22	cost	cost	NOUN
issue-352	28	23	management	management	NOUN
issue-352	28	24	in	in	ADP
issue-352	28	25	different	different	ADJ
issue-352	28	26	aspects	aspect	NOUN
issue-352	28	27	.	.	PUNCT
issue-352	29	1	it	it	PRON
issue-352	29	2	creates	create	VERB
issue-352	29	3	preconditions	precondition	NOUN
issue-352	29	4	for	for	ADP
issue-352	29	5	determining	determine	VERB
issue-352	29	6	the	the	DET
issue-352	29	7	level	level	NOUN
issue-352	29	8	of	of	ADP
issue-352	29	9	costs	cost	NOUN
issue-352	29	10	of	of	ADP
issue-352	29	11	their	their	PRON
issue-352	29	12	management	management	NOUN
issue-352	29	13	objects	object	NOUN
issue-352	29	14	,	,	PUNCT
issue-352	29	15	an	an	DET
issue-352	29	16	organization	organization	NOUN
issue-352	29	17	of	of	ADP
issue-352	29	18	planning	planning	NOUN
issue-352	29	19	,	,	PUNCT
issue-352	29	20	accounting	accounting	NOUN
issue-352	29	21	,	,	PUNCT
issue-352	29	22	control	control	NOUN
issue-352	29	23	,	,	PUNCT
issue-352	29	24	and	and	CCONJ
issue-352	29	25	analysis	analysis	NOUN
issue-352	29	26	.	.	PUNCT
issue-352	30	1	issues	issue	NOUN
issue-352	30	2	of	of	ADP
issue-352	30	3	classification	classification	NOUN
issue-352	30	4	and	and	CCONJ
issue-352	30	5	grouping	grouping	NOUN
issue-352	30	6	of	of	ADP
issue-352	30	7	costs	cost	NOUN
issue-352	30	8	according	accord	VERB
issue-352	30	9	to	to	ADP
issue-352	30	10	various	various	ADJ
issue-352	30	11	features	feature	NOUN
issue-352	30	12	have	have	AUX
issue-352	30	13	been	be	AUX
issue-352	30	14	studied	study	VERB
issue-352	30	15	in	in	ADP
issue-352	30	16	detail	detail	NOUN
issue-352	30	17	by	by	ADP
issue-352	30	18	domestic	domestic	ADJ
issue-352	30	19	scientists	scientist	NOUN
issue-352	30	20	and	and	CCONJ
issue-352	30	21	foreign	foreign	ADJ
issue-352	30	22	researchers	researcher	NOUN
issue-352	30	23	.	.	PUNCT
issue-352	31	1	classification	classification	NOUN
issue-352	31	2	of	of	ADP
issue-352	31	3	production	production	NOUN
issue-352	31	4	costs	cost	NOUN
issue-352	31	5	reveals	reveal	VERB
issue-352	31	6	objectively	objectively	ADV
issue-352	31	7	existing	exist	VERB
issue-352	31	8	cost	cost	NOUN
issue-352	31	9	groups	group	NOUN
issue-352	31	10	,	,	PUNCT
issue-352	31	11	processes	process	NOUN
issue-352	31	12	of	of	ADP
issue-352	31	13	their	their	PRON
issue-352	31	14	formation	formation	NOUN
issue-352	31	15	,	,	PUNCT
issue-352	31	16	and	and	CCONJ
issue-352	31	17	interrelationships	interrelationship	NOUN
issue-352	31	18	between	between	ADP
issue-352	31	19	their	their	PRON
issue-352	31	20	separate	separate	ADJ
issue-352	31	21	parts	part	NOUN
issue-352	31	22	.	.	PUNCT
issue-352	32	1	without	without	ADP
issue-352	32	2	classifying	classify	VERB
issue-352	32	3	costs	cost	NOUN
issue-352	32	4	,	,	PUNCT
issue-352	32	5	it	it	PRON
issue-352	32	6	is	be	AUX
issue-352	32	7	impossible	impossible	ADJ
issue-352	32	8	to	to	PART
issue-352	32	9	solve	solve	VERB
issue-352	32	10	the	the	DET
issue-352	32	11	problem	problem	NOUN
issue-352	32	12	of	of	ADP
issue-352	32	13	managing	manage	VERB
issue-352	32	14	them	they	PRON
issue-352	32	15	in	in	ADP
issue-352	32	16	an	an	DET
issue-352	32	17	enterprise	enterprise	NOUN
issue-352	32	18	.	.	PUNCT
issue-352	33	1	the	the	DET
issue-352	33	2	complexity	complexity	NOUN
issue-352	33	3	of	of	ADP
issue-352	33	4	the	the	DET
issue-352	33	5	structure	structure	NOUN
issue-352	33	6	and	and	CCONJ
issue-352	33	7	the	the	DET
issue-352	33	8	variety	variety	NOUN
issue-352	33	9	of	of	ADP
issue-352	33	10	processes	process	NOUN
issue-352	33	11	in	in	ADP
issue-352	33	12	the	the	DET
issue-352	33	13	formation	formation	NOUN
issue-352	33	14	of	of	ADP
issue-352	33	15	costs	cost	NOUN
issue-352	33	16	involves	involve	VERB
issue-352	33	17	their	their	PRON
issue-352	33	18	subdivision	subdivision	NOUN
issue-352	33	19	by	by	ADP
issue-352	33	20	a	a	DET
issue-352	33	21	number	number	NOUN
issue-352	33	22	of	of	ADP
issue-352	33	23	features	feature	NOUN
issue-352	33	24	.	.	PUNCT
issue-352	34	1	to	to	PART
issue-352	34	2	organize	organize	VERB
issue-352	34	3	an	an	DET
issue-352	34	4	effective	effective	ADJ
issue-352	34	5	system	system	NOUN
issue-352	34	6	of	of	ADP
issue-352	34	7	enterprise	enterprise	NOUN
issue-352	34	8	management	management	NOUN
issue-352	34	9	,	,	PUNCT
issue-352	34	10	it	it	PRON
issue-352	34	11	is	be	AUX
issue-352	34	12	necessary	necessary	ADJ
issue-352	34	13	to	to	PART
issue-352	34	14	apply	apply	VERB
issue-352	34	15	an	an	DET
issue-352	34	16	economically	economically	ADV
issue-352	34	17	justified	justify	VERB
issue-352	34	18	cost	cost	NOUN
issue-352	34	19	classification	classification	NOUN
issue-352	34	20	on	on	ADP
issue-352	34	21	certain	certain	ADJ
issue-352	34	22	grounds	ground	NOUN
issue-352	34	23	.	.	PUNCT
issue-352	35	1	classification	classification	NOUN
issue-352	35	2	of	of	ADP
issue-352	35	3	costs	cost	NOUN
issue-352	35	4	implies	imply	VERB
issue-352	35	5	their	their	PRON
issue-352	35	6	integration	integration	NOUN
issue-352	35	7	into	into	ADP
issue-352	35	8	logical	logical	ADJ
issue-352	35	9	groups	group	NOUN
issue-352	35	10	.	.	PUNCT
issue-352	36	1	this	this	PRON
issue-352	36	2	helps	help	VERB
issue-352	36	3	not	not	PART
issue-352	36	4	only	only	ADV
issue-352	36	5	better	well	ADV
issue-352	36	6	predict	predict	VERB
issue-352	36	7	and	and	CCONJ
issue-352	36	8	take	take	VERB
issue-352	36	9	into	into	ADP
issue-352	36	10	account	account	NOUN
issue-352	36	11	costs	cost	NOUN
issue-352	36	12	but	but	CCONJ
issue-352	36	13	also	also	ADV
issue-352	36	14	establish	establish	VERB
issue-352	36	15	the	the	DET
issue-352	36	16	degree	degree	NOUN
issue-352	36	17	of	of	ADP
issue-352	36	18	their	their	PRON
issue-352	36	19	impact	impact	NOUN
issue-352	36	20	on	on	ADP
issue-352	36	21	the	the	DET
issue-352	36	22	level	level	NOUN
issue-352	36	23	of	of	ADP
issue-352	36	24	production	production	NOUN
issue-352	36	25	efficiency	efficiency	NOUN
issue-352	36	26	.	.	PUNCT
issue-352	37	1	thus	thus	ADV
issue-352	37	2	,	,	PUNCT
issue-352	37	3	the	the	DET
issue-352	37	4	purpose	purpose	NOUN
issue-352	37	5	of	of	ADP
issue-352	37	6	classifying	classify	VERB
issue-352	37	7	costs	cost	NOUN
issue-352	37	8	is	be	AUX
issue-352	37	9	to	to	PART
issue-352	37	10	allocate	allocate	VERB
issue-352	37	11	that	that	DET
issue-352	37	12	part	part	NOUN
issue-352	37	13	of	of	ADP
issue-352	37	14	costs	cost	NOUN
issue-352	37	15	that	that	PRON
issue-352	37	16	can	can	AUX
issue-352	37	17	be	be	AUX
issue-352	37	18	influenced	influence	VERB
issue-352	37	19	by	by	ADP
issue-352	37	20	specialists	specialist	NOUN
issue-352	37	21	of	of	ADP
issue-352	37	22	the	the	DET
issue-352	37	23	enterprise	enterprise	NOUN
issue-352	37	24	(	(	PUNCT
issue-352	37	25	organization	organization	NOUN
issue-352	37	26	)	)	PUNCT
issue-352	37	27	,	,	PUNCT
issue-352	37	28	managing	manage	VERB
issue-352	37	29	them	they	PRON
issue-352	37	30	,	,	PUNCT
issue-352	37	31	and	and	CCONJ
issue-352	37	32	to	to	PART
issue-352	37	33	satisfy	satisfy	VERB
issue-352	37	34	information	information	NOUN
issue-352	37	35	needs	need	NOUN
issue-352	37	36	of	of	ADP
issue-352	37	37	internal	internal	ADJ
issue-352	37	38	and	and	CCONJ
issue-352	37	39	external	external	ADJ
issue-352	37	40	users	user	NOUN
issue-352	37	41	.	.	PUNCT
issue-352	38	1	2	2	X
issue-352	38	2	.	.	X
issue-352	38	3	objectives	objective	NOUN
issue-352	38	4	of	of	ADP
issue-352	38	5	cost	cost	NOUN
issue-352	38	6	classification	classification	NOUN
issue-352	38	7	costs	cost	NOUN
issue-352	38	8	as	as	ADP
issue-352	38	9	an	an	DET
issue-352	38	10	object	object	NOUN
issue-352	38	11	of	of	ADP
issue-352	38	12	knowledge	knowledge	NOUN
issue-352	38	13	are	be	AUX
issue-352	38	14	well	well	ADV
issue-352	38	15	-	-	PUNCT
issue-352	38	16	studied	study	VERB
issue-352	38	17	in	in	ADP
issue-352	38	18	the	the	DET
issue-352	38	19	foreign	foreign	ADJ
issue-352	38	20	theory	theory	NOUN
issue-352	38	21	of	of	ADP
issue-352	38	22	accounting	accounting	NOUN
issue-352	38	23	and	and	CCONJ
issue-352	38	24	analysis	analysis	NOUN
issue-352	38	25	.	.	PUNCT
issue-352	39	1	however	however	ADV
issue-352	39	2	,	,	PUNCT
issue-352	39	3	in	in	ADP
issue-352	39	4	the	the	DET
issue-352	39	5	theory	theory	NOUN
issue-352	39	6	of	of	ADP
issue-352	39	7	domestic	domestic	ADJ
issue-352	39	8	literature	literature	NOUN
issue-352	39	9	,	,	PUNCT
issue-352	39	10	scientists	scientist	NOUN
issue-352	39	11	and	and	CCONJ
issue-352	39	12	economics	economic	NOUN
issue-352	39	13	-	-	PUNCT
issue-352	39	14	practitioners	practitioner	NOUN
issue-352	39	15	have	have	AUX
issue-352	39	16	not	not	PART
issue-352	39	17	yet	yet	ADV
issue-352	39	18	come	come	VERB
issue-352	39	19	to	to	ADP
issue-352	39	20	a	a	DET
issue-352	39	21	common	common	ADJ
issue-352	39	22	standpoint	standpoint	NOUN
issue-352	39	23	on	on	ADP
issue-352	39	24	what	what	DET
issue-352	39	25	signs	sign	NOUN
issue-352	39	26	could	could	AUX
issue-352	39	27	be	be	AUX
issue-352	39	28	used	use	VERB
issue-352	39	29	to	to	PART
issue-352	39	30	classify	classify	VERB
issue-352	39	31	production	production	NOUN
issue-352	39	32	costs	cost	NOUN
issue-352	39	33	and	and	CCONJ
issue-352	39	34	what	what	DET
issue-352	39	35	significance	significance	NOUN
issue-352	39	36	has	have	VERB
issue-352	39	37	a	a	DET
issue-352	39	38	particular	particular	ADJ
issue-352	39	39	sign	sign	NOUN
issue-352	39	40	of	of	ADP
issue-352	39	41	classification	classification	NOUN
issue-352	39	42	for	for	ADP
issue-352	39	43	the	the	DET
issue-352	39	44	solution	solution	NOUN
issue-352	39	45	of	of	ADP
issue-352	39	46	analytical	analytical	ADJ
issue-352	39	47	and	and	CCONJ
issue-352	39	48	administrative	administrative	ADJ
issue-352	39	49	tasks	task	NOUN
issue-352	39	50	.	.	PUNCT
issue-352	40	1	the	the	DET
issue-352	40	2	classification	classification	NOUN
issue-352	40	3	of	of	ADP
issue-352	40	4	costs	cost	NOUN
issue-352	40	5	has	have	VERB
issue-352	40	6	purposefulness	purposefulness	NOUN
issue-352	40	7	and	and	CCONJ
issue-352	40	8	is	be	AUX
issue-352	40	9	constantly	constantly	ADV
issue-352	40	10	changing	change	VERB
issue-352	40	11	under	under	ADP
issue-352	40	12	the	the	DET
issue-352	40	13	influence	influence	NOUN
issue-352	40	14	of	of	ADP
issue-352	40	15	practical	practical	ADJ
issue-352	40	16	management	management	NOUN
issue-352	40	17	needs	need	NOUN
issue-352	40	18	and	and	CCONJ
issue-352	40	19	theoretical	theoretical	ADJ
issue-352	40	20	research	research	NOUN
issue-352	40	21	.	.	PUNCT
issue-352	41	1	classification	classification	NOUN
issue-352	41	2	reveals	reveal	VERB
issue-352	41	3	objectively	objectively	ADV
issue-352	41	4	existing	exist	VERB
issue-352	41	5	cost	cost	NOUN
issue-352	41	6	groups	group	NOUN
issue-352	41	7	,	,	PUNCT
issue-352	41	8	cost	cost	VERB
issue-352	41	9	formation	formation	NOUN
issue-352	41	10	processes	process	NOUN
issue-352	41	11	,	,	PUNCT
issue-352	41	12	and	and	CCONJ
issue-352	41	13	relationships	relationship	NOUN
issue-352	41	14	between	between	ADP
issue-352	41	15	their	their	PRON
issue-352	41	16	separate	separate	ADJ
issue-352	41	17	parts	part	NOUN
issue-352	41	18	.	.	PUNCT
issue-352	42	1	at	at	ADP
issue-352	42	2	present	present	ADJ
issue-352	42	3	,	,	PUNCT
issue-352	42	4	in	in	ADP
issue-352	42	5	the	the	DET
issue-352	42	6	practical	practical	ADJ
issue-352	42	7	activity	activity	NOUN
issue-352	42	8	of	of	ADP
issue-352	42	9	the	the	DET
issue-352	42	10	enterprise	enterprise	NOUN
issue-352	42	11	,	,	PUNCT
issue-352	42	12	management	management	NOUN
issue-352	42	13	is	be	AUX
issue-352	42	14	provided	provide	VERB
issue-352	42	15	with	with	ADP
issue-352	42	16	information	information	NOUN
issue-352	42	17	on	on	ADP
issue-352	42	18	the	the	DET
issue-352	42	19	cost	cost	NOUN
issue-352	42	20	of	of	ADP
issue-352	42	21	production	production	NOUN
issue-352	42	22	in	in	ADP
issue-352	42	23	the	the	DET
issue-352	42	24	form	form	NOUN
issue-352	42	25	of	of	ADP
issue-352	42	26	segments	segment	NOUN
issue-352	42	27	of	of	ADP
issue-352	42	28	production	production	NOUN
issue-352	42	29	costs	cost	NOUN
issue-352	42	30	and	and	CCONJ
issue-352	42	31	cost	cost	NOUN
issue-352	42	32	accounting	accounting	NOUN
issue-352	42	33	articles	article	NOUN
issue-352	42	34	,	,	PUNCT
issue-352	42	35	which	which	PRON
issue-352	42	36	is	be	AUX
issue-352	42	37	clearly	clearly	ADV
issue-352	42	38	not	not	PART
issue-352	42	39	sufficient	sufficient	ADJ
issue-352	42	40	for	for	ADP
issue-352	42	41	the	the	DET
issue-352	42	42	organization	organization	NOUN
issue-352	42	43	of	of	ADP
issue-352	42	44	the	the	DET
issue-352	42	45	cost	cost	NOUN
issue-352	42	46	management	management	NOUN
issue-352	42	47	system	system	NOUN
issue-352	42	48	.	.	PUNCT
issue-352	43	1	to	to	PART
issue-352	43	2	manage	manage	VERB
issue-352	43	3	,	,	PUNCT
issue-352	43	4	managers	manager	NOUN
issue-352	43	5	need	need	VERB
issue-352	43	6	not	not	PART
issue-352	43	7	just	just	ADV
issue-352	43	8	costs	cost	NOUN
issue-352	43	9	,	,	PUNCT
issue-352	43	10	but	but	CCONJ
issue-352	43	11	information	information	NOUN
issue-352	43	12	about	about	ADP
issue-352	43	13	the	the	DET
issue-352	43	14	object	object	NOUN
issue-352	43	15	of	of	ADP
issue-352	43	16	costs	cost	NOUN
issue-352	43	17	–	–	PUNCT
issue-352	43	18	the	the	DET
issue-352	43	19	product	product	NOUN
issue-352	43	20	,	,	PUNCT
issue-352	43	21	the	the	DET
issue-352	43	22	work	work	NOUN
issue-352	43	23	,	,	PUNCT
issue-352	43	24	the	the	DET
issue-352	43	25	service	service	NOUN
issue-352	43	26	,	,	PUNCT
issue-352	43	27	or	or	CCONJ
issue-352	43	28	the	the	DET
issue-352	43	29	type	type	NOUN
issue-352	43	30	of	of	ADP
issue-352	43	31	activity	activity	NOUN
issue-352	43	32	of	of	ADP
issue-352	43	33	the	the	DET
issue-352	43	34	enterprise	enterprise	NOUN
issue-352	43	35	,	,	PUNCT
issue-352	43	36	which	which	PRON
issue-352	43	37	need	need	VERB
issue-352	43	38	to	to	PART
issue-352	43	39	be	be	AUX
issue-352	43	40	defined	define	VERB
issue-352	43	41	in	in	ADP
issue-352	43	42	relation	relation	NOUN
issue-352	43	43	to	to	ADP
issue-352	43	44	their	their	PRON
issue-352	43	45	cost	cost	NOUN
issue-352	43	46	production	production	NOUN
issue-352	43	47	(	(	PUNCT
issue-352	43	48	implementation	implementation	NOUN
issue-352	43	49	,	,	PUNCT
issue-352	43	50	provision	provision	NOUN
issue-352	43	51	)	)	PUNCT
issue-352	43	52	.	.	PUNCT
issue-352	44	1	cost	cost	NOUN
issue-352	44	2	classification	classification	NOUN
issue-352	44	3	is	be	AUX
issue-352	44	4	predominantly	predominantly	ADV
issue-352	44	5	purposeful	purposeful	ADJ
issue-352	44	6	.	.	PUNCT
issue-352	45	1	it	it	PRON
issue-352	45	2	is	be	AUX
issue-352	45	3	a	a	DET
issue-352	45	4	consequence	consequence	NOUN
issue-352	45	5	not	not	PART
issue-352	45	6	only	only	ADV
issue-352	45	7	of	of	ADP
issue-352	45	8	the	the	DET
issue-352	45	9	practical	practical	ADJ
issue-352	45	10	need	need	NOUN
issue-352	45	11	for	for	ADP
issue-352	45	12	cost	cost	NOUN
issue-352	45	13	management	management	NOUN
issue-352	45	14	but	but	CCONJ
issue-352	45	15	also	also	ADV
issue-352	45	16	one	one	NUM
issue-352	45	17	of	of	ADP
issue-352	45	18	the	the	DET
issue-352	45	19	tools	tool	NOUN
issue-352	45	20	of	of	ADP
issue-352	45	21	theoretical	theoretical	ADJ
issue-352	45	22	research	research	NOUN
issue-352	45	23	in	in	ADP
issue-352	45	24	this	this	DET
issue-352	45	25	field	field	NOUN
issue-352	45	26	.	.	PUNCT
issue-352	46	1	classification	classification	NOUN
issue-352	46	2	of	of	ADP
issue-352	46	3	costs	cost	NOUN
issue-352	46	4	is	be	AUX
issue-352	46	5	not	not	PART
issue-352	46	6	static	static	ADJ
issue-352	46	7	,	,	PUNCT
issue-352	46	8	constant	constant	ADJ
issue-352	46	9	.	.	PUNCT
issue-352	47	1	under	under	ADP
issue-352	47	2	the	the	DET
issue-352	47	3	influence	influence	NOUN
issue-352	47	4	of	of	ADP
issue-352	47	5	changes	change	NOUN
issue-352	47	6	in	in	ADP
issue-352	47	7	the	the	DET
issue-352	47	8	needs	need	NOUN
issue-352	47	9	for	for	ADP
issue-352	47	10	cost	cost	NOUN
issue-352	47	11	management	management	NOUN
issue-352	47	12	,	,	PUNCT
issue-352	47	13	the	the	DET
issue-352	47	14	development	development	NOUN
issue-352	47	15	of	of	ADP
issue-352	47	16	the	the	DET
issue-352	47	17	theory	theory	NOUN
issue-352	47	18	of	of	ADP
issue-352	47	19	costs	cost	NOUN
issue-352	47	20	and	and	CCONJ
issue-352	47	21	individual	individual	ADJ
issue-352	47	22	practical	practical	ADJ
issue-352	47	23	aspects	aspect	NOUN
issue-352	47	24	of	of	ADP
issue-352	47	25	their	their	PRON
issue-352	47	26	management	management	NOUN
issue-352	47	27	,	,	PUNCT
issue-352	47	28	the	the	DET
issue-352	47	29	classification	classification	NOUN
issue-352	47	30	of	of	ADP
issue-352	47	31	costs	cost	NOUN
issue-352	47	32	developed	develop	VERB
issue-352	47	33	all	all	DET
issue-352	47	34	the	the	DET
issue-352	47	35	time	time	NOUN
issue-352	47	36	,	,	PUNCT
issue-352	47	37	evolved	evolve	VERB
issue-352	47	38	through	through	ADP
issue-352	47	39	the	the	DET
issue-352	47	40	introduction	introduction	NOUN
issue-352	47	41	of	of	ADP
issue-352	47	42	new	new	ADJ
issue-352	47	43	criteria	criterion	NOUN
issue-352	47	44	.	.	PUNCT
issue-352	48	1	in	in	ADP
issue-352	48	2	our	our	PRON
issue-352	48	3	time	time	NOUN
issue-352	48	4	,	,	PUNCT
issue-352	48	5	a	a	DET
issue-352	48	6	large	large	ADJ
issue-352	48	7	number	number	NOUN
issue-352	48	8	of	of	ADP
issue-352	48	9	criteria	criterion	NOUN
issue-352	48	10	are	be	AUX
issue-352	48	11	used	use	VERB
issue-352	48	12	in	in	ADP
issue-352	48	13	the	the	DET
issue-352	48	14	classification	classification	NOUN
issue-352	48	15	of	of	ADP
issue-352	48	16	enterprise	enterprise	NOUN
issue-352	48	17	costs	cost	NOUN
issue-352	48	18	.	.	PUNCT
issue-352	49	1	some	some	PRON
issue-352	49	2	of	of	ADP
issue-352	49	3	them	they	PRON
issue-352	49	4	have	have	AUX
issue-352	49	5	long	long	ADV
issue-352	49	6	been	be	AUX
issue-352	49	7	used	use	VERB
issue-352	49	8	in	in	ADP
issue-352	49	9	cost	cost	NOUN
issue-352	49	10	planning	planning	NOUN
issue-352	49	11	and	and	CCONJ
issue-352	49	12	accounting	accounting	NOUN
issue-352	49	13	,	,	PUNCT
issue-352	49	14	since	since	SCONJ
issue-352	49	15	the	the	DET
issue-352	49	16	time	time	NOUN
issue-352	49	17	of	of	ADP
issue-352	49	18	the	the	DET
issue-352	49	19	administratively	administratively	ADV
issue-352	49	20	centralized	centralized	ADJ
issue-352	49	21	economy	economy	NOUN
issue-352	49	22	,	,	PUNCT
issue-352	49	23	others	other	NOUN
issue-352	49	24	have	have	AUX
issue-352	49	25	appeared	appear	VERB
issue-352	49	26	not	not	PART
issue-352	49	27	so	so	ADV
issue-352	49	28	long	long	ADV
issue-352	49	29	ago	ago	ADV
issue-352	49	30	in	in	ADP
issue-352	49	31	connection	connection	NOUN
issue-352	49	32	with	with	ADP
issue-352	49	33	the	the	DET
issue-352	49	34	development	development	NOUN
issue-352	49	35	of	of	ADP
issue-352	49	36	needs	need	NOUN
issue-352	49	37	for	for	ADP
issue-352	49	38	cost	cost	NOUN
issue-352	49	39	management	management	NOUN
issue-352	49	40	and	and	CCONJ
issue-352	49	41	,	,	PUNCT
issue-352	49	42	to	to	ADP
issue-352	49	43	a	a	DET
issue-352	49	44	certain	certain	ADJ
issue-352	49	45	extent	extent	NOUN
issue-352	49	46	,	,	PUNCT
issue-352	49	47	are	be	AUX
issue-352	49	48	borrowed	borrow	VERB
issue-352	49	49	from	from	ADP
issue-352	49	50	foreign	foreign	ADJ
issue-352	49	51	theories	theory	NOUN
issue-352	49	52	and	and	CCONJ
issue-352	49	53	practices	practice	NOUN
issue-352	49	54	.	.	PUNCT
issue-352	50	1	in	in	ADP
issue-352	50	2	economic	economic	ADJ
issue-352	50	3	literature	literature	NOUN
issue-352	50	4	,	,	PUNCT
issue-352	50	5	there	there	PRON
issue-352	50	6	are	be	VERB
issue-352	50	7	3	3	NUM
issue-352	50	8	to	to	PART
issue-352	50	9	12	12	NUM
issue-352	50	10	signs	sign	NOUN
issue-352	50	11	of	of	ADP
issue-352	50	12	the	the	DET
issue-352	50	13	classification	classification	NOUN
issue-352	50	14	of	of	ADP
issue-352	50	15	costs	cost	NOUN
issue-352	50	16	.	.	PUNCT
issue-352	51	1	in	in	ADP
issue-352	51	2	general	general	ADJ
issue-352	51	3	,	,	PUNCT
issue-352	51	4	the	the	DET
issue-352	51	5	full	full	ADJ
issue-352	51	6	classification	classification	NOUN
issue-352	51	7	of	of	ADP
issue-352	51	8	costs	cost	NOUN
issue-352	51	9	in	in	ADP
issue-352	51	10	ukrainian	ukrainian	ADJ
issue-352	51	11	systems	system	NOUN
issue-352	51	12	includes	include	VERB
issue-352	51	13	:	:	PUNCT
issue-352	51	14	calculation	calculation	NOUN
issue-352	51	15	(	(	PUNCT
issue-352	51	16	stock	stock	NOUN
issue-352	51	17	valuation	valuation	NOUN
issue-352	51	18	)	)	PUNCT
issue-352	51	19	,	,	PUNCT
issue-352	51	20	decision	decision	NOUN
issue-352	51	21	-	-	PUNCT
issue-352	51	22	making	making	NOUN
issue-352	51	23	,	,	PUNCT
issue-352	51	24	control	control	NOUN
issue-352	51	25	.	.	PUNCT
issue-352	52	1	according	accord	VERB
issue-352	52	2	to	to	ADP
issue-352	52	3	many	many	ADJ
issue-352	52	4	authors	author	NOUN
issue-352	52	5	,	,	PUNCT
issue-352	52	6	the	the	DET
issue-352	52	7	problem	problem	NOUN
issue-352	52	8	of	of	ADP
issue-352	52	9	classifying	classify	VERB
issue-352	52	10	costs	cost	NOUN
issue-352	52	11	is	be	AUX
issue-352	52	12	a	a	DET
issue-352	52	13	variety	variety	NOUN
issue-352	52	14	of	of	ADP
issue-352	52	15	features	feature	NOUN
issue-352	52	16	of	of	ADP
issue-352	52	17	classifications	classification	NOUN
issue-352	52	18	and	and	CCONJ
issue-352	52	19	the	the	DET
issue-352	52	20	absence	absence	NOUN
issue-352	52	21	of	of	ADP
issue-352	52	22	hierarchy	hierarchy	NOUN
issue-352	52	23	.	.	PUNCT
issue-352	53	1	table	table	NOUN
issue-352	53	2	1	1	NUM
issue-352	53	3	groups	group	NOUN
issue-352	53	4	features	feature	NOUN
issue-352	53	5	of	of	ADP
issue-352	53	6	the	the	DET
issue-352	53	7	classification	classification	NOUN
issue-352	53	8	of	of	ADP
issue-352	53	9	costs	cost	NOUN
issue-352	53	10	according	accord	VERB
issue-352	53	11	to	to	ADP
issue-352	53	12	their	their	PRON
issue-352	53	13	traditional	traditional	ADJ
issue-352	53	14	use	use	NOUN
issue-352	53	15	in	in	ADP
issue-352	53	16	the	the	DET
issue-352	53	17	domestic	domestic	ADJ
issue-352	53	18	and	and	CCONJ
issue-352	53	19	foreign	foreign	ADJ
issue-352	53	20	practice	practice	NOUN
issue-352	53	21	of	of	ADP
issue-352	53	22	accounting	accounting	NOUN
issue-352	53	23	and	and	CCONJ
issue-352	53	24	management	management	NOUN
issue-352	53	25	.	.	PUNCT
issue-352	54	1	in	in	ADP
issue-352	54	2	western	western	ADJ
issue-352	54	3	countries	country	NOUN
issue-352	54	4	with	with	ADP
issue-352	54	5	a	a	DET
issue-352	54	6	developed	develop	VERB
issue-352	54	7	market	market	NOUN
issue-352	54	8	economy	economy	NOUN
issue-352	54	9	,	,	PUNCT
issue-352	54	10	all	all	DET
issue-352	54	11	production	production	NOUN
issue-352	54	12	costs	cost	NOUN
issue-352	54	13	are	be	AUX
issue-352	54	14	usually	usually	ADV
issue-352	54	15	divided	divide	VERB
issue-352	54	16	into	into	ADP
issue-352	54	17	three	three	NUM
issue-352	54	18	elements	element	NOUN
issue-352	54	19	(	(	PUNCT
issue-352	54	20	as	as	SCONJ
issue-352	54	21	basically	basically	ADV
issue-352	54	22	there	there	PRON
issue-352	54	23	are	be	VERB
issue-352	54	24	no	no	DET
issue-352	54	25	detailed	detailed	ADJ
issue-352	54	26	classifications	classification	NOUN
issue-352	54	27	):	):	PUNCT
issue-352	54	28	1	1	X
issue-352	54	29	)	)	PUNCT
issue-352	54	30	direct	direct	ADJ
issue-352	54	31	costs	cost	NOUN
issue-352	54	32	for	for	ADP
issue-352	54	33	materials	material	NOUN
issue-352	54	34	;	;	PUNCT
issue-352	54	35	2	2	X
issue-352	54	36	)	)	PUNCT
issue-352	54	37	direct	direct	ADJ
issue-352	54	38	labour	labour	NOUN
issue-352	54	39	costs	cost	NOUN
issue-352	54	40	;	;	PUNCT
issue-352	54	41	3	3	X
issue-352	54	42	)	)	PUNCT
issue-352	54	43	indirect	indirect	ADJ
issue-352	54	44	costs	cost	NOUN
issue-352	54	45	(	(	PUNCT
issue-352	54	46	chyzh	chyzh	NOUN
issue-352	54	47	,	,	PUNCT
issue-352	54	48	2010	2010	NUM
issue-352	54	49	)	)	PUNCT
issue-352	54	50	.	.	PUNCT
issue-352	55	1	comparing	compare	VERB
issue-352	55	2	the	the	DET
issue-352	55	3	systems	system	NOUN
issue-352	55	4	of	of	ADP
issue-352	55	5	the	the	DET
issue-352	55	6	classification	classification	NOUN
issue-352	55	7	of	of	ADP
issue-352	55	8	costs	cost	NOUN
issue-352	55	9	,	,	PUNCT
issue-352	55	10	which	which	PRON
issue-352	55	11	are	be	AUX
issue-352	55	12	used	use	VERB
issue-352	55	13	in	in	ADP
issue-352	55	14	the	the	DET
issue-352	55	15	domestic	domestic	ADJ
issue-352	55	16	and	and	CCONJ
issue-352	55	17	foreign	foreign	ADJ
issue-352	55	18	accounting	accounting	NOUN
issue-352	55	19	,	,	PUNCT
issue-352	55	20	we	we	PRON
issue-352	55	21	can	can	AUX
issue-352	55	22	talk	talk	VERB
issue-352	55	23	about	about	ADP
issue-352	55	24	the	the	DET
issue-352	55	25	general	general	ADJ
issue-352	55	26	moments	moment	NOUN
issue-352	55	27	and	and	CCONJ
issue-352	55	28	differences	difference	NOUN
issue-352	55	29	.	.	PUNCT
issue-352	56	1	both	both	PRON
issue-352	56	2	in	in	ADP
issue-352	56	3	ukraine	ukraine	NOUN
issue-352	56	4	and	and	CCONJ
issue-352	56	5	abroad	abroad	ADV
issue-352	56	6	,	,	PUNCT
issue-352	56	7	there	there	PRON
issue-352	56	8	are	be	VERB
issue-352	56	9	classifications	classification	NOUN
issue-352	56	10	of	of	ADP
issue-352	56	11	costs	cost	NOUN
issue-352	56	12	into	into	ADP
issue-352	56	13	general	general	ADJ
issue-352	56	14	-	-	PUNCT
issue-352	56	15	overhead	overhead	NOUN
issue-352	56	16	,	,	PUNCT
issue-352	56	17	directindirect	directindirect	ADJ
issue-352	56	18	,	,	PUNCT
issue-352	56	19	variable	variable	NOUN
issue-352	56	20	-	-	PUNCT
issue-352	56	21	fixed	fix	VERB
issue-352	56	22	for	for	ADP
issue-352	56	23	the	the	DET
issue-352	56	24	cost	cost	NOUN
issue-352	56	25	management	management	NOUN
issue-352	56	26	.	.	PUNCT
issue-352	57	1	however	however	ADV
issue-352	57	2	,	,	PUNCT
issue-352	57	3	in	in	ADP
issue-352	57	4	foreign	foreign	ADJ
issue-352	57	5	countries	country	NOUN
issue-352	57	6	,	,	PUNCT
issue-352	57	7	each	each	DET
issue-352	57	8	organization	organization	NOUN
issue-352	57	9	in	in	ADP
issue-352	57	10	its	its	PRON
issue-352	57	11	system	system	NOUN
issue-352	57	12	of	of	ADP
issue-352	57	13	production	production	NOUN
issue-352	57	14	accounting	accounting	NOUN
issue-352	57	15	independently	independently	ADV
issue-352	57	16	develops	develop	VERB
issue-352	57	17	and	and	CCONJ
issue-352	57	18	uses	use	VERB
issue-352	57	19	its	its	PRON
issue-352	57	20	cost	cost	NOUN
issue-352	57	21	nomenclature	nomenclature	NOUN
issue-352	57	22	to	to	PART
issue-352	57	23	manage	manage	VERB
issue-352	57	24	costs	cost	NOUN
issue-352	57	25	.	.	PUNCT
issue-352	58	1	in	in	ADP
issue-352	58	2	the	the	DET
issue-352	58	3	domestic	domestic	ADJ
issue-352	58	4	practice	practice	NOUN
issue-352	58	5	,	,	PUNCT
issue-352	58	6	there	there	PRON
issue-352	58	7	is	be	VERB
issue-352	58	8	the	the	DET
issue-352	58	9	only	only	ADJ
issue-352	58	10	cost	cost	NOUN
issue-352	58	11	classification	classification	NOUN
issue-352	58	12	for	for	ADP
issue-352	58	13	all	all	DET
issue-352	58	14	branches	branch	NOUN
issue-352	58	15	of	of	ADP
issue-352	58	16	the	the	DET
issue-352	58	17	economy	economy	NOUN
issue-352	58	18	,	,	PUNCT
issue-352	58	19	which	which	PRON
issue-352	58	20	until	until	ADP
issue-352	58	21	now	now	ADV
issue-352	58	22	was	be	AUX
issue-352	58	23	considered	consider	VERB
issue-352	58	24	a	a	DET
issue-352	58	25	significant	significant	ADJ
issue-352	58	26	advantage	advantage	NOUN
issue-352	58	27	of	of	ADP
issue-352	58	28	domestic	domestic	ADJ
issue-352	58	29	accounting	accounting	NOUN
issue-352	58	30	in	in	ADP
issue-352	58	31	front	front	NOUN
issue-352	58	32	of	of	ADP
issue-352	58	33	the	the	DET
issue-352	58	34	west	west	NOUN
issue-352	58	35	.	.	PUNCT
issue-352	59	1	at	at	ADP
issue-352	59	2	the	the	DET
issue-352	59	3	same	same	ADJ
issue-352	59	4	time	time	NOUN
issue-352	59	5	,	,	PUNCT
issue-352	59	6	both	both	CCONJ
issue-352	59	7	in	in	ADP
issue-352	59	8	domestic	domestic	ADJ
issue-352	59	9	accounting	accounting	NOUN
issue-352	59	10	and	and	CCONJ
issue-352	59	11	abroad	abroad	ADV
issue-352	59	12	,	,	PUNCT
issue-352	59	13	the	the	DET
issue-352	59	14	classification	classification	NOUN
issue-352	59	15	of	of	ADP
issue-352	59	16	costs	cost	NOUN
issue-352	59	17	by	by	ADP
issue-352	59	18	certain	certain	ADJ
issue-352	59	19	signs	sign	NOUN
issue-352	59	20	is	be	AUX
issue-352	59	21	conditional	conditional	ADJ
issue-352	59	22	,	,	PUNCT
issue-352	59	23	often	often	ADV
issue-352	59	24	one	one	NUM
issue-352	59	25	concept	concept	NOUN
issue-352	59	26	is	be	AUX
issue-352	59	27	replaced	replace	VERB
issue-352	59	28	by	by	ADP
issue-352	59	29	another	another	PRON
issue-352	59	30	(	(	PUNCT
issue-352	59	31	for	for	ADP
issue-352	59	32	example	example	NOUN
issue-352	59	33	,	,	PUNCT
issue-352	59	34	indirect	indirect	ADJ
issue-352	59	35	and	and	CCONJ
issue-352	59	36	overhead	overhead	ADJ
issue-352	59	37	,	,	PUNCT
issue-352	59	38	general	general	ADJ
issue-352	59	39	and	and	CCONJ
issue-352	59	40	fixed	fix	VERB
issue-352	59	41	costs	cost	NOUN
issue-352	59	42	)	)	PUNCT
issue-352	59	43	.	.	PUNCT
issue-352	60	1	this	this	PRON
issue-352	60	2	can	can	AUX
issue-352	60	3	be	be	AUX
issue-352	60	4	explained	explain	VERB
issue-352	60	5	by	by	ADP
issue-352	60	6	the	the	DET
issue-352	60	7	pragmatism	pragmatism	NOUN
issue-352	60	8	of	of	ADP
issue-352	60	9	western	western	ADJ
issue-352	60	10	accounting	accounting	NOUN
issue-352	60	11	since	since	SCONJ
issue-352	60	12	everything	everything	PRON
issue-352	60	13	is	be	AUX
issue-352	60	14	aimed	aim	VERB
issue-352	60	15	at	at	ADP
issue-352	60	16	creating	create	VERB
issue-352	60	17	the	the	DET
issue-352	60	18	conditions	condition	NOUN
issue-352	60	19	for	for	ADP
issue-352	60	20	simplification	simplification	NOUN
issue-352	60	21	and	and	CCONJ
issue-352	60	22	practical	practical	ADJ
issue-352	60	23	application	application	NOUN
issue-352	60	24	,	,	PUNCT
issue-352	60	25	which	which	PRON
issue-352	60	26	sometimes	sometimes	ADV
issue-352	60	27	violates	violate	VERB
issue-352	60	28	a	a	DET
issue-352	60	29	harmonious	harmonious	ADJ
issue-352	60	30	system	system	NOUN
issue-352	60	31	or	or	CCONJ
issue-352	60	32	classification	classification	NOUN
issue-352	60	33	.	.	PUNCT
issue-352	61	1	in	in	ADP
issue-352	61	2	the	the	DET
issue-352	61	3	domestic	domestic	ADJ
issue-352	61	4	theory	theory	NOUN
issue-352	61	5	and	and	CCONJ
issue-352	61	6	practice	practice	NOUN
issue-352	61	7	,	,	PUNCT
issue-352	61	8	this	this	PRON
issue-352	61	9	is	be	AUX
issue-352	61	10	related	relate	VERB
issue-352	61	11	to	to	ADP
issue-352	61	12	the	the	DET
issue-352	61	13	dominant	dominant	ADJ
issue-352	61	14	idea	idea	NOUN
issue-352	61	15	of	of	ADP
issue-352	61	16	the	the	DET
issue-352	61	17	absolute	absolute	ADJ
issue-352	61	18	accuracy	accuracy	NOUN
issue-352	61	19	of	of	ADP
issue-352	61	20	the	the	DET
issue-352	61	21	accounting	accounting	NOUN
issue-352	61	22	records	record	NOUN
issue-352	61	23	and	and	CCONJ
issue-352	61	24	different	different	ADJ
issue-352	61	25	interpretations	interpretation	NOUN
issue-352	61	26	of	of	ADP
issue-352	61	27	the	the	DET
issue-352	61	28	same	same	ADJ
issue-352	61	29	costs	cost	NOUN
issue-352	61	30	in	in	ADP
issue-352	61	31	works	work	NOUN
issue-352	61	32	of	of	ADP
issue-352	61	33	many	many	ADJ
issue-352	61	34	authors	author	NOUN
issue-352	61	35	on	on	ADP
issue-352	61	36	this	this	DET
issue-352	61	37	issue	issue	NOUN
issue-352	61	38	,	,	PUNCT
issue-352	61	39	without	without	ADP
issue-352	61	40	taking	take	VERB
issue-352	61	41	into	into	ADP
issue-352	61	42	account	account	NOUN
issue-352	61	43	the	the	DET
issue-352	61	44	practical	practical	ADJ
issue-352	61	45	value	value	NOUN
issue-352	61	46	.	.	PUNCT
issue-352	62	1	baltic	baltic	PROPN
issue-352	62	2	journal	journal	PROPN
issue-352	62	3	of	of	ADP
issue-352	62	4	economic	economic	ADJ
issue-352	62	5	studies	study	NOUN
issue-352	62	6	204	204	NUM
issue-352	62	7	vol	vol	NOUN
issue-352	62	8	.	.	PUNCT
issue-352	63	1	4	4	NUM
issue-352	63	2	,	,	PUNCT
issue-352	63	3	no	no	INTJ
issue-352	63	4	.	.	NOUN
issue-352	63	5	1	1	NUM
issue-352	63	6	,	,	PUNCT
issue-352	63	7	2018	2018	NUM
issue-352	63	8	only	only	ADV
issue-352	63	9	system	system	NOUN
issue-352	63	10	accounting	accounting	NOUN
issue-352	63	11	of	of	ADP
issue-352	63	12	these	these	DET
issue-352	63	13	conditions	condition	NOUN
issue-352	63	14	can	can	AUX
issue-352	63	15	become	become	VERB
issue-352	63	16	the	the	DET
issue-352	63	17	main	main	ADJ
issue-352	63	18	stimulus	stimulus	NOUN
issue-352	63	19	for	for	ADP
issue-352	63	20	developing	develop	VERB
issue-352	63	21	a	a	DET
issue-352	63	22	holistic	holistic	ADJ
issue-352	63	23	theory	theory	NOUN
issue-352	63	24	of	of	ADP
issue-352	63	25	cost	cost	NOUN
issue-352	63	26	classification	classification	NOUN
issue-352	63	27	for	for	ADP
issue-352	63	28	practical	practical	ADJ
issue-352	63	29	necessity	necessity	NOUN
issue-352	63	30	.	.	PUNCT
issue-352	64	1	costs	cost	NOUN
issue-352	64	2	of	of	ADP
issue-352	64	3	an	an	DET
issue-352	64	4	enterprise	enterprise	NOUN
issue-352	64	5	are	be	AUX
issue-352	64	6	primarily	primarily	ADV
issue-352	64	7	divided	divide	VERB
issue-352	64	8	into	into	ADP
issue-352	64	9	two	two	NUM
issue-352	64	10	main	main	ADJ
issue-352	64	11	categories	category	NOUN
issue-352	64	12	that	that	PRON
issue-352	64	13	correspond	correspond	VERB
issue-352	64	14	to	to	ADP
issue-352	64	15	the	the	DET
issue-352	64	16	functional	functional	ADJ
issue-352	64	17	activities	activity	NOUN
issue-352	64	18	,	,	PUNCT
issue-352	64	19	with	with	ADP
issue-352	64	20	which	which	PRON
issue-352	64	21	they	they	PRON
issue-352	64	22	are	be	AUX
issue-352	64	23	related	relate	VERB
issue-352	64	24	:	:	PUNCT
issue-352	64	25	production	production	NOUN
issue-352	64	26	costs	cost	NOUN
issue-352	64	27	and	and	CCONJ
issue-352	64	28	non	non	NOUN
issue-352	64	29	-	-	NOUN
issue-352	64	30	production	production	NOUN
issue-352	64	31	(	(	PUNCT
issue-352	64	32	operating	operating	NOUN
issue-352	64	33	)	)	PUNCT
issue-352	64	34	costs	cost	NOUN
issue-352	64	35	.	.	PUNCT
issue-352	65	1	production	production	NOUN
issue-352	65	2	costs	cost	NOUN
issue-352	65	3	are	be	AUX
issue-352	65	4	those	those	PRON
issue-352	65	5	determined	determine	VERB
issue-352	65	6	by	by	ADP
issue-352	65	7	the	the	DET
issue-352	65	8	activity	activity	NOUN
issue-352	65	9	of	of	ADP
issue-352	65	10	the	the	DET
issue-352	65	11	enterprise	enterprise	NOUN
issue-352	65	12	and	and	CCONJ
issue-352	65	13	the	the	DET
issue-352	65	14	transformation	transformation	NOUN
issue-352	65	15	of	of	ADP
issue-352	65	16	physical	physical	ADJ
issue-352	65	17	and	and	CCONJ
issue-352	65	18	raw	raw	ADJ
issue-352	65	19	material	material	NOUN
issue-352	65	20	resources	resource	NOUN
issue-352	65	21	into	into	ADP
issue-352	65	22	the	the	DET
issue-352	65	23	finished	finished	ADJ
issue-352	65	24	product	product	NOUN
issue-352	65	25	with	with	ADP
issue-352	65	26	the	the	DET
issue-352	65	27	help	help	NOUN
issue-352	65	28	of	of	ADP
issue-352	65	29	the	the	DET
issue-352	65	30	labour	labour	NOUN
issue-352	65	31	of	of	ADP
issue-352	65	32	production	production	NOUN
issue-352	65	33	workers	worker	NOUN
issue-352	65	34	in	in	ADP
issue-352	65	35	the	the	DET
issue-352	65	36	use	use	NOUN
issue-352	65	37	of	of	ADP
issue-352	65	38	production	production	NOUN
issue-352	65	39	equipment	equipment	NOUN
issue-352	65	40	.	.	PUNCT
issue-352	66	1	they	they	PRON
issue-352	66	2	are	be	AUX
issue-352	66	3	subdivided	subdivide	VERB
issue-352	66	4	into	into	ADP
issue-352	66	5	three	three	NUM
issue-352	66	6	categories	category	NOUN
issue-352	66	7	:	:	PUNCT
issue-352	66	8	direct	direct	ADJ
issue-352	66	9	costs	cost	NOUN
issue-352	66	10	on	on	ADP
issue-352	66	11	materials	material	NOUN
issue-352	66	12	,	,	PUNCT
issue-352	66	13	direct	direct	ADJ
issue-352	66	14	labour	labour	NOUN
issue-352	66	15	costs	cost	NOUN
issue-352	66	16	,	,	PUNCT
issue-352	66	17	and	and	CCONJ
issue-352	66	18	total	total	ADJ
issue-352	66	19	overhead	overhead	ADJ
issue-352	66	20	costs	cost	NOUN
issue-352	66	21	.	.	PUNCT
issue-352	67	1	direct	direct	ADJ
issue-352	67	2	costs	cost	NOUN
issue-352	67	3	for	for	ADP
issue-352	67	4	the	the	DET
issue-352	67	5	materials	material	NOUN
issue-352	67	6	of	of	ADP
issue-352	67	7	the	the	DET
issue-352	67	8	enterprise	enterprise	NOUN
issue-352	67	9	include	include	VERB
issue-352	67	10	all	all	DET
issue-352	67	11	expenses	expense	NOUN
issue-352	67	12	for	for	ADP
issue-352	67	13	those	those	DET
issue-352	67	14	materials	material	NOUN
issue-352	67	15	that	that	PRON
issue-352	67	16	are	be	AUX
issue-352	67	17	a	a	DET
issue-352	67	18	part	part	NOUN
issue-352	67	19	of	of	ADP
issue-352	67	20	the	the	DET
issue-352	67	21	final	final	ADJ
issue-352	67	22	product	product	NOUN
issue-352	67	23	,	,	PUNCT
issue-352	67	24	making	make	VERB
issue-352	67	25	its	its	PRON
issue-352	67	26	basis	basis	NOUN
issue-352	67	27	.	.	PUNCT
issue-352	68	1	materials	material	NOUN
issue-352	68	2	used	use	VERB
issue-352	68	3	to	to	PART
issue-352	68	4	create	create	VERB
issue-352	68	5	conditions	condition	NOUN
issue-352	68	6	of	of	ADP
issue-352	68	7	production	production	NOUN
issue-352	68	8	or	or	CCONJ
issue-352	68	9	which	which	PRON
issue-352	68	10	can	can	AUX
issue-352	68	11	not	not	PART
issue-352	68	12	be	be	AUX
issue-352	68	13	linked	link	VERB
issue-352	68	14	to	to	ADP
issue-352	68	15	a	a	DET
issue-352	68	16	particular	particular	ADJ
issue-352	68	17	product	product	NOUN
issue-352	68	18	,	,	PUNCT
issue-352	68	19	are	be	AUX
issue-352	68	20	not	not	PART
issue-352	68	21	attributable	attributable	ADJ
issue-352	68	22	to	to	ADP
issue-352	68	23	direct	direct	ADJ
issue-352	68	24	costs	cost	NOUN
issue-352	68	25	but	but	CCONJ
issue-352	68	26	are	be	AUX
issue-352	68	27	included	include	VERB
issue-352	68	28	in	in	ADP
issue-352	68	29	the	the	DET
issue-352	68	30	production	production	NOUN
issue-352	68	31	overhead	overhead	ADV
issue-352	68	32	.	.	PUNCT
issue-352	69	1	direct	direct	ADJ
issue-352	69	2	labour	labour	NOUN
issue-352	69	3	costs	cost	NOUN
issue-352	69	4	represent	represent	VERB
issue-352	69	5	the	the	DET
issue-352	69	6	wages	wage	NOUN
issue-352	69	7	of	of	ADP
issue-352	69	8	workers	worker	NOUN
issue-352	69	9	directly	directly	ADV
issue-352	69	10	engaged	engage	VERB
issue-352	69	11	in	in	ADP
issue-352	69	12	product	product	NOUN
issue-352	69	13	manufacturing	manufacturing	NOUN
issue-352	69	14	,	,	PUNCT
issue-352	69	15	work	work	NOUN
issue-352	69	16	execution	execution	NOUN
issue-352	69	17	,	,	PUNCT
issue-352	69	18	or	or	CCONJ
issue-352	69	19	the	the	DET
issue-352	69	20	provision	provision	NOUN
issue-352	69	21	of	of	ADP
issue-352	69	22	services	service	NOUN
issue-352	69	23	that	that	PRON
issue-352	69	24	can	can	AUX
issue-352	69	25	be	be	AUX
issue-352	69	26	directly	directly	ADV
issue-352	69	27	attributed	attribute	VERB
issue-352	69	28	to	to	ADP
issue-352	69	29	a	a	DET
issue-352	69	30	specific	specific	ADJ
issue-352	69	31	cost	cost	NOUN
issue-352	69	32	object	object	NOUN
issue-352	69	33	.	.	PUNCT
issue-352	70	1	production	production	NOUN
issue-352	70	2	overhead	overhead	ADJ
issue-352	70	3	costs	cost	NOUN
issue-352	70	4	are	be	AUX
issue-352	70	5	the	the	DET
issue-352	70	6	costs	cost	NOUN
issue-352	70	7	associated	associate	VERB
issue-352	70	8	with	with	ADP
issue-352	70	9	the	the	DET
issue-352	70	10	production	production	NOUN
issue-352	70	11	process	process	NOUN
issue-352	70	12	,	,	PUNCT
issue-352	70	13	which	which	PRON
issue-352	70	14	can	can	AUX
issue-352	70	15	not	not	PART
issue-352	70	16	be	be	AUX
issue-352	70	17	attributed	attribute	VERB
issue-352	70	18	to	to	ADP
issue-352	70	19	a	a	DET
issue-352	70	20	specific	specific	ADJ
issue-352	70	21	cost	cost	NOUN
issue-352	70	22	object	object	NOUN
issue-352	70	23	in	in	ADP
issue-352	70	24	an	an	DET
issue-352	70	25	economically	economically	ADV
issue-352	70	26	feasible	feasible	ADJ
issue-352	70	27	way	way	NOUN
issue-352	70	28	.	.	PUNCT
issue-352	71	1	an	an	DET
issue-352	71	2	example	example	NOUN
issue-352	71	3	of	of	ADP
issue-352	71	4	these	these	DET
issue-352	71	5	costs	cost	NOUN
issue-352	71	6	can	can	AUX
issue-352	71	7	be	be	AUX
issue-352	71	8	indirect	indirect	ADJ
issue-352	71	9	wages	wage	NOUN
issue-352	71	10	,	,	PUNCT
issue-352	71	11	maintenance	maintenance	NOUN
issue-352	71	12	and	and	CCONJ
issue-352	71	13	repair	repair	NOUN
issue-352	71	14	costs	cost	NOUN
issue-352	71	15	of	of	ADP
issue-352	71	16	equipment	equipment	NOUN
issue-352	71	17	and	and	CCONJ
issue-352	71	18	production	production	NOUN
issue-352	71	19	facilities	facility	NOUN
issue-352	71	20	,	,	PUNCT
issue-352	71	21	depreciation	depreciation	NOUN
issue-352	71	22	and	and	CCONJ
issue-352	71	23	insurance	insurance	NOUN
issue-352	71	24	of	of	ADP
issue-352	71	25	fixed	fix	VERB
issue-352	71	26	assets	asset	NOUN
issue-352	71	27	,	,	PUNCT
issue-352	71	28	municipal	municipal	ADJ
issue-352	71	29	and	and	CCONJ
issue-352	71	30	rent	rent	NOUN
issue-352	71	31	payments	payment	NOUN
issue-352	71	32	.	.	PUNCT
issue-352	72	1	costs	cost	NOUN
issue-352	72	2	of	of	ADP
issue-352	72	3	direct	direct	ADJ
issue-352	72	4	materials	material	NOUN
issue-352	72	5	,	,	PUNCT
issue-352	72	6	together	together	ADV
issue-352	72	7	with	with	ADP
issue-352	72	8	the	the	DET
issue-352	72	9	cost	cost	NOUN
issue-352	72	10	of	of	ADP
issue-352	72	11	direct	direct	ADJ
issue-352	72	12	labour	labour	NOUN
issue-352	72	13	,	,	PUNCT
issue-352	72	14	form	form	VERB
issue-352	72	15	the	the	DET
issue-352	72	16	service	service	NOUN
issue-352	72	17	value	value	NOUN
issue-352	72	18	.	.	PUNCT
issue-352	73	1	direct	direct	ADJ
issue-352	73	2	labour	labour	NOUN
issue-352	73	3	costs	cost	NOUN
issue-352	73	4	and	and	CCONJ
issue-352	73	5	production	production	NOUN
issue-352	73	6	overhead	overhead	ADJ
issue-352	73	7	costs	cost	NOUN
issue-352	73	8	in	in	ADP
issue-352	73	9	amounts	amount	NOUN
issue-352	73	10	represent	represent	VERB
issue-352	73	11	conversion	conversion	NOUN
issue-352	73	12	costs	cost	NOUN
issue-352	73	13	,	,	PUNCT
issue-352	73	14	that	that	ADV
issue-352	73	15	is	is	ADV
issue-352	73	16	,	,	PUNCT
issue-352	73	17	costs	cost	NOUN
issue-352	73	18	of	of	ADP
issue-352	73	19	processing	process	VERB
issue-352	73	20	raw	raw	ADJ
issue-352	73	21	materials	material	NOUN
issue-352	73	22	for	for	ADP
issue-352	73	23	conversion	conversion	NOUN
issue-352	73	24	into	into	ADP
issue-352	73	25	the	the	DET
issue-352	73	26	finished	finished	ADJ
issue-352	73	27	product	product	NOUN
issue-352	73	28	.	.	PUNCT
issue-352	74	1	the	the	DET
issue-352	74	2	size	size	NOUN
issue-352	74	3	of	of	ADP
issue-352	74	4	production	production	NOUN
issue-352	74	5	costs	cost	NOUN
issue-352	74	6	directly	directly	ADV
issue-352	74	7	depends	depend	VERB
issue-352	74	8	on	on	ADP
issue-352	74	9	the	the	DET
issue-352	74	10	types	type	NOUN
issue-352	74	11	of	of	ADP
issue-352	74	12	work	work	NOUN
issue-352	74	13	and	and	CCONJ
issue-352	74	14	services	service	NOUN
issue-352	74	15	provided	provide	VERB
issue-352	74	16	to	to	ADP
issue-352	74	17	consumers	consumer	NOUN
issue-352	74	18	and	and	CCONJ
issue-352	74	19	technological	technological	ADJ
issue-352	74	20	processes	process	NOUN
issue-352	74	21	of	of	ADP
issue-352	74	22	their	their	PRON
issue-352	74	23	provision	provision	NOUN
issue-352	74	24	.	.	PUNCT
issue-352	75	1	management	management	NOUN
issue-352	75	2	of	of	ADP
issue-352	75	3	such	such	ADJ
issue-352	75	4	costs	cost	NOUN
issue-352	75	5	is	be	AUX
issue-352	75	6	possible	possible	ADJ
issue-352	75	7	only	only	ADV
issue-352	75	8	from	from	ADP
issue-352	75	9	the	the	DET
issue-352	75	10	position	position	NOUN
issue-352	75	11	of	of	ADP
issue-352	75	12	choice	choice	NOUN
issue-352	75	13	of	of	ADP
issue-352	75	14	an	an	DET
issue-352	75	15	assortment	assortment	NOUN
issue-352	75	16	of	of	ADP
issue-352	75	17	work	work	NOUN
issue-352	75	18	done	do	VERB
issue-352	75	19	and	and	CCONJ
issue-352	75	20	services	service	NOUN
issue-352	75	21	provided	provide	VERB
issue-352	75	22	by	by	ADP
issue-352	75	23	enterprises	enterprise	NOUN
issue-352	75	24	.	.	PUNCT
issue-352	76	1	non	non	ADJ
issue-352	76	2	-	-	ADJ
issue-352	76	3	productive	productive	ADJ
issue-352	76	4	costs	cost	NOUN
issue-352	76	5	include	include	VERB
issue-352	76	6	costs	cost	NOUN
issue-352	76	7	for	for	ADP
issue-352	76	8	management	management	NOUN
issue-352	76	9	,	,	PUNCT
issue-352	76	10	research	research	NOUN
issue-352	76	11	and	and	CCONJ
issue-352	76	12	development	development	NOUN
issue-352	76	13	,	,	PUNCT
issue-352	76	14	sales	sale	NOUN
issue-352	76	15	and	and	CCONJ
issue-352	76	16	other	other	ADJ
issue-352	76	17	business	business	NOUN
issue-352	76	18	functions	function	NOUN
issue-352	76	19	.	.	PUNCT
issue-352	77	1	according	accord	VERB
issue-352	77	2	to	to	ADP
issue-352	77	3	the	the	DET
issue-352	77	4	statutory	statutory	ADJ
issue-352	77	5	documents	document	NOUN
issue-352	77	6	in	in	ADP
issue-352	77	7	force	force	NOUN
issue-352	77	8	in	in	ADP
issue-352	77	9	ukraine	ukraine	ADJ
issue-352	77	10	,	,	PUNCT
issue-352	77	11	non	non	ADJ
issue-352	77	12	-	-	ADJ
issue-352	77	13	productive	productive	ADJ
issue-352	77	14	costs	cost	NOUN
issue-352	77	15	include	include	VERB
issue-352	77	16	administrative	administrative	ADJ
issue-352	77	17	costs	cost	NOUN
issue-352	77	18	,	,	PUNCT
issue-352	77	19	expenses	expense	NOUN
issue-352	77	20	for	for	ADP
issue-352	77	21	sales	sale	NOUN
issue-352	77	22	,	,	PUNCT
issue-352	77	23	and	and	CCONJ
issue-352	77	24	other	other	ADJ
issue-352	77	25	operating	operating	NOUN
issue-352	77	26	expenses	expense	NOUN
issue-352	77	27	.	.	PUNCT
issue-352	78	1	the	the	DET
issue-352	78	2	considered	consider	VERB
issue-352	78	3	features	feature	NOUN
issue-352	78	4	of	of	ADP
issue-352	78	5	cost	cost	NOUN
issue-352	78	6	classification	classification	NOUN
issue-352	78	7	are	be	AUX
issue-352	78	8	used	use	VERB
issue-352	78	9	to	to	PART
issue-352	78	10	calculate	calculate	VERB
issue-352	78	11	their	their	PRON
issue-352	78	12	size	size	NOUN
issue-352	78	13	in	in	ADP
issue-352	78	14	order	order	NOUN
issue-352	78	15	to	to	PART
issue-352	78	16	compile	compile	VERB
issue-352	78	17	financial	financial	ADJ
issue-352	78	18	statements	statement	NOUN
issue-352	78	19	of	of	ADP
issue-352	78	20	an	an	DET
issue-352	78	21	enterprise	enterprise	NOUN
issue-352	78	22	designed	design	VERB
issue-352	78	23	to	to	PART
issue-352	78	24	assess	assess	VERB
issue-352	78	25	its	its	PRON
issue-352	78	26	economic	economic	ADJ
issue-352	78	27	status	status	NOUN
issue-352	78	28	and	and	CCONJ
issue-352	78	29	make	make	VERB
issue-352	78	30	decisions	decision	NOUN
issue-352	78	31	on	on	ADP
issue-352	78	32	investing	investing	NOUN
issue-352	78	33	and	and	CCONJ
issue-352	78	34	lending	lending	NOUN
issue-352	78	35	to	to	ADP
issue-352	78	36	a	a	DET
issue-352	78	37	business	business	NOUN
issue-352	78	38	entity	entity	NOUN
issue-352	78	39	and	and	CCONJ
issue-352	78	40	developing	develop	VERB
issue-352	78	41	a	a	DET
issue-352	78	42	strategy	strategy	NOUN
issue-352	78	43	for	for	ADP
issue-352	78	44	further	further	ADJ
issue-352	78	45	development	development	NOUN
issue-352	78	46	.	.	PUNCT
issue-352	79	1	proceeding	proceed	VERB
issue-352	79	2	from	from	ADP
issue-352	79	3	the	the	DET
issue-352	79	4	possibility	possibility	NOUN
issue-352	79	5	of	of	ADP
issue-352	79	6	tracking	track	VERB
issue-352	79	7	the	the	DET
issue-352	79	8	movement	movement	NOUN
issue-352	79	9	of	of	ADP
issue-352	79	10	costs	cost	NOUN
issue-352	79	11	to	to	ADP
issue-352	79	12	a	a	DET
issue-352	79	13	particular	particular	ADJ
issue-352	79	14	object	object	NOUN
issue-352	79	15	of	of	ADP
issue-352	79	16	calculation	calculation	NOUN
issue-352	79	17	,	,	PUNCT
issue-352	79	18	they	they	PRON
issue-352	79	19	can	can	AUX
issue-352	79	20	be	be	AUX
issue-352	79	21	considered	consider	VERB
issue-352	79	22	as	as	ADP
issue-352	79	23	direct	direct	ADJ
issue-352	79	24	and	and	CCONJ
issue-352	79	25	indirect	indirect	ADJ
issue-352	79	26	.	.	PUNCT
issue-352	80	1	direct	direct	ADJ
issue-352	80	2	costs	cost	NOUN
issue-352	80	3	are	be	AUX
issue-352	80	4	costs	cost	NOUN
issue-352	80	5	that	that	PRON
issue-352	80	6	can	can	AUX
issue-352	80	7	be	be	AUX
issue-352	80	8	directly	directly	ADV
issue-352	80	9	attributed	attribute	VERB
issue-352	80	10	to	to	ADP
issue-352	80	11	a	a	DET
issue-352	80	12	specific	specific	ADJ
issue-352	80	13	cost	cost	NOUN
issue-352	80	14	object	object	NOUN
issue-352	80	15	.	.	PUNCT
issue-352	81	1	costs	cost	NOUN
issue-352	81	2	that	that	PRON
issue-352	81	3	can	can	AUX
issue-352	81	4	not	not	PART
issue-352	81	5	be	be	AUX
issue-352	81	6	identified	identify	VERB
issue-352	81	7	with	with	ADP
issue-352	81	8	the	the	DET
issue-352	81	9	specified	specify	VERB
issue-352	81	10	cost	cost	NOUN
issue-352	81	11	object	object	NOUN
issue-352	81	12	are	be	AUX
issue-352	81	13	indirect	indirect	ADJ
issue-352	81	14	costs	cost	NOUN
issue-352	81	15	.	.	PUNCT
issue-352	82	1	depending	depend	VERB
issue-352	82	2	on	on	ADP
issue-352	82	3	how	how	SCONJ
issue-352	82	4	necessary	necessary	ADJ
issue-352	82	5	the	the	DET
issue-352	82	6	costs	cost	NOUN
issue-352	82	7	are	be	AUX
issue-352	82	8	for	for	ADP
issue-352	82	9	the	the	DET
issue-352	82	10	production	production	NOUN
issue-352	82	11	,	,	PUNCT
issue-352	82	12	they	they	PRON
issue-352	82	13	are	be	AUX
issue-352	82	14	subdivided	subdivide	VERB
issue-352	82	15	into	into	ADP
issue-352	82	16	costs	cost	NOUN
issue-352	82	17	included	include	VERB
issue-352	82	18	in	in	ADP
issue-352	82	19	the	the	DET
issue-352	82	20	production	production	NOUN
issue-352	82	21	cost	cost	NOUN
issue-352	82	22	and	and	CCONJ
issue-352	82	23	period	period	NOUN
issue-352	82	24	costs	cost	NOUN
issue-352	82	25	.	.	PUNCT
issue-352	83	1	the	the	DET
issue-352	83	2	production	production	NOUN
issue-352	83	3	cost	cost	NOUN
issue-352	83	4	includes	include	VERB
issue-352	83	5	the	the	DET
issue-352	83	6	costs	cost	NOUN
issue-352	83	7	attributable	attributable	ADJ
issue-352	83	8	to	to	ADP
issue-352	83	9	the	the	DET
issue-352	83	10	cost	cost	NOUN
issue-352	83	11	of	of	ADP
issue-352	83	12	table	table	NOUN
issue-352	83	13	1	1	NUM
issue-352	83	14	cost	cost	NOUN
issue-352	83	15	classification	classification	NOUN
issue-352	83	16	signs	sign	NOUN
issue-352	83	17	of	of	ADP
issue-352	83	18	classification	classification	NOUN
issue-352	83	19	group	group	NOUN
issue-352	83	20	of	of	ADP
issue-352	83	21	costs	cost	NOUN
issue-352	83	22	domestic	domestic	ADJ
issue-352	83	23	accounting	accounting	NOUN
issue-352	83	24	by	by	ADP
issue-352	83	25	economic	economic	ADJ
issue-352	83	26	elements	element	NOUN
issue-352	83	27	economic	economic	ADJ
issue-352	83	28	elements	element	NOUN
issue-352	83	29	of	of	ADP
issue-352	83	30	costs	cost	NOUN
issue-352	83	31	:	:	PUNCT
issue-352	83	32	material	material	NOUN
issue-352	83	33	costs	cost	NOUN
issue-352	83	34	(	(	PUNCT
issue-352	83	35	minus	minus	ADP
issue-352	83	36	the	the	DET
issue-352	83	37	cost	cost	NOUN
issue-352	83	38	of	of	ADP
issue-352	83	39	returns	return	NOUN
issue-352	83	40	)	)	PUNCT
issue-352	83	41	;	;	PUNCT
issue-352	83	42	depreciation	depreciation	NOUN
issue-352	83	43	of	of	ADP
issue-352	83	44	fixed	fix	VERB
issue-352	83	45	assets	asset	NOUN
issue-352	83	46	;	;	PUNCT
issue-352	83	47	salary	salary	NOUN
issue-352	83	48	(	(	PUNCT
issue-352	83	49	basic	basic	ADJ
issue-352	83	50	and	and	CCONJ
issue-352	83	51	additional	additional	ADJ
issue-352	83	52	)	)	PUNCT
issue-352	83	53	;	;	PUNCT
issue-352	83	54	deductions	deduction	NOUN
issue-352	83	55	for	for	ADP
issue-352	83	56	social	social	ADJ
issue-352	83	57	insurance	insurance	NOUN
issue-352	83	58	;	;	PUNCT
issue-352	83	59	other	other	ADJ
issue-352	83	60	expenses	expense	NOUN
issue-352	83	61	by	by	ADP
issue-352	83	62	net	net	ADJ
issue-352	83	63	cost	cost	NOUN
issue-352	83	64	items	item	NOUN
issue-352	83	65	cost	cost	VERB
issue-352	83	66	accounting	accounting	NOUN
issue-352	83	67	items	item	NOUN
issue-352	83	68	by	by	ADP
issue-352	83	69	relation	relation	NOUN
issue-352	83	70	to	to	ADP
issue-352	83	71	the	the	DET
issue-352	83	72	technological	technological	ADJ
issue-352	83	73	process	process	NOUN
issue-352	83	74	general	general	ADJ
issue-352	83	75	,	,	PUNCT
issue-352	83	76	overhead	overhead	ADV
issue-352	83	77	by	by	ADP
issue-352	83	78	composition	composition	NOUN
issue-352	83	79	individual	individual	NOUN
issue-352	83	80	,	,	PUNCT
issue-352	83	81	composite	composite	NOUN
issue-352	83	82	by	by	ADP
issue-352	83	83	inclusion	inclusion	NOUN
issue-352	83	84	in	in	ADP
issue-352	83	85	the	the	DET
issue-352	83	86	cost	cost	NOUN
issue-352	83	87	of	of	ADP
issue-352	83	88	production	production	NOUN
issue-352	83	89	of	of	ADP
issue-352	83	90	goods	good	NOUN
issue-352	83	91	direct	direct	ADJ
issue-352	83	92	,	,	PUNCT
issue-352	83	93	indirect	indirect	ADJ
issue-352	83	94	by	by	ADP
issue-352	83	95	relation	relation	NOUN
issue-352	83	96	to	to	ADP
issue-352	83	97	the	the	DET
issue-352	83	98	finished	finished	ADJ
issue-352	83	99	product	product	NOUN
issue-352	83	100	costs	cost	NOUN
issue-352	83	101	for	for	ADP
issue-352	83	102	unfinished	unfinished	ADJ
issue-352	83	103	production	production	NOUN
issue-352	83	104	,	,	PUNCT
issue-352	83	105	costs	cost	NOUN
issue-352	83	106	for	for	ADP
issue-352	83	107	the	the	DET
issue-352	83	108	finished	finished	ADJ
issue-352	83	109	product	product	NOUN
issue-352	83	110	by	by	ADP
issue-352	83	111	roles	role	NOUN
issue-352	83	112	in	in	ADP
issue-352	83	113	the	the	DET
issue-352	83	114	production	production	NOUN
issue-352	83	115	process	process	NOUN
issue-352	83	116	production	production	NOUN
issue-352	83	117	,	,	PUNCT
issue-352	83	118	non	non	NOUN
issue-352	83	119	-	-	NOUN
issue-352	83	120	production	production	NOUN
issue-352	83	121	by	by	ADP
issue-352	83	122	possibility	possibility	NOUN
issue-352	83	123	of	of	ADP
issue-352	83	124	coverage	coverage	NOUN
issue-352	83	125	by	by	ADP
issue-352	83	126	plan	plan	NOUN
issue-352	83	127	planned	plan	VERB
issue-352	83	128	,	,	PUNCT
issue-352	83	129	unplanned	unplanned	ADJ
issue-352	83	130	foreign	foreign	ADJ
issue-352	83	131	accounting	accounting	NOUN
issue-352	83	132	by	by	ADP
issue-352	83	133	expediency	expediency	NOUN
issue-352	83	134	productive	productive	ADJ
issue-352	83	135	(	(	PUNCT
issue-352	83	136	effective	effective	ADJ
issue-352	83	137	)	)	PUNCT
issue-352	83	138	,	,	PUNCT
issue-352	83	139	non	non	ADJ
issue-352	83	140	-	-	ADJ
issue-352	83	141	productive	productive	ADJ
issue-352	83	142	(	(	PUNCT
issue-352	83	143	ineffective	ineffective	ADJ
issue-352	83	144	)	)	PUNCT
issue-352	83	145	by	by	ADP
issue-352	83	146	relation	relation	NOUN
issue-352	83	147	to	to	ADP
issue-352	83	148	the	the	DET
issue-352	83	149	production	production	NOUN
issue-352	83	150	volume	volume	NOUN
issue-352	83	151	variable	variable	NOUN
issue-352	83	152	,	,	PUNCT
issue-352	83	153	fixed	fix	VERB
issue-352	83	154	,	,	PUNCT
issue-352	83	155	mixed	mix	VERB
issue-352	83	156	by	by	ADP
issue-352	83	157	the	the	DET
issue-352	83	158	period	period	NOUN
issue-352	83	159	of	of	ADP
issue-352	83	160	occurrence	occurrence	NOUN
issue-352	83	161	current	current	ADJ
issue-352	83	162	,	,	PUNCT
issue-352	83	163	one	one	NUM
issue-352	83	164	-	-	PUNCT
issue-352	83	165	time	time	NOUN
issue-352	83	166	by	by	ADP
issue-352	83	167	degree	degree	NOUN
issue-352	83	168	of	of	ADP
issue-352	83	169	regulation	regulation	NOUN
issue-352	83	170	regulated	regulate	VERB
issue-352	83	171	,	,	PUNCT
issue-352	83	172	discretionary	discretionary	ADJ
issue-352	83	173	(	(	PUNCT
issue-352	83	174	partially	partially	ADV
issue-352	83	175	regulated	regulate	VERB
issue-352	83	176	)	)	PUNCT
issue-352	83	177	,	,	PUNCT
issue-352	83	178	poorly	poorly	ADV
issue-352	83	179	regulated	regulate	VERB
issue-352	83	180	(	(	PUNCT
issue-352	83	181	given	give	VERB
issue-352	83	182	)	)	PUNCT
issue-352	83	183	by	by	ADP
issue-352	83	184	centres	centre	NOUN
issue-352	83	185	of	of	ADP
issue-352	83	186	responsibility	responsibility	NOUN
issue-352	83	187	controlled	control	VERB
issue-352	83	188	,	,	PUNCT
issue-352	83	189	uncontrolled	uncontrolle	VERB
issue-352	83	190	by	by	ADP
issue-352	83	191	degree	degree	NOUN
issue-352	83	192	of	of	ADP
issue-352	83	193	change	change	NOUN
issue-352	83	194	in	in	ADP
issue-352	83	195	the	the	DET
issue-352	83	196	decision	decision	NOUN
issue-352	83	197	-	-	PUNCT
issue-352	83	198	making	make	VERB
issue-352	83	199	process	process	NOUN
issue-352	83	200	relevant	relevant	ADJ
issue-352	83	201	,	,	PUNCT
issue-352	83	202	irrecoverable	irrecoverable	ADJ
issue-352	83	203	,	,	PUNCT
issue-352	83	204	prescribed	prescribed	ADJ
issue-352	83	205	baltic	baltic	ADJ
issue-352	83	206	journal	journal	PROPN
issue-352	83	207	of	of	ADP
issue-352	83	208	economic	economic	ADJ
issue-352	83	209	studies	study	NOUN
issue-352	83	210	205	205	NUM
issue-352	83	211	vol	vol	NOUN
issue-352	83	212	.	.	PROPN
issue-352	84	1	4	4	NUM
issue-352	84	2	,	,	PUNCT
issue-352	84	3	no	no	INTJ
issue-352	84	4	.	.	NOUN
issue-352	84	5	1	1	NUM
issue-352	84	6	,	,	PUNCT
issue-352	84	7	2018	2018	NUM
issue-352	84	8	inventory	inventory	NOUN
issue-352	84	9	.	.	PUNCT
issue-352	85	1	such	such	ADJ
issue-352	85	2	costs	cost	NOUN
issue-352	85	3	are	be	AUX
issue-352	85	4	treated	treat	VERB
issue-352	85	5	as	as	ADP
issue-352	85	6	assets	asset	NOUN
issue-352	85	7	until	until	SCONJ
issue-352	85	8	the	the	DET
issue-352	85	9	goods	good	NOUN
issue-352	85	10	to	to	PART
issue-352	85	11	which	which	PRON
issue-352	85	12	they	they	PRON
issue-352	85	13	relate	relate	VERB
issue-352	85	14	will	will	AUX
issue-352	85	15	not	not	PART
issue-352	85	16	be	be	AUX
issue-352	85	17	sold	sell	VERB
issue-352	85	18	.	.	PUNCT
issue-352	86	1	at	at	ADP
issue-352	86	2	this	this	DET
issue-352	86	3	moment	moment	NOUN
issue-352	86	4	,	,	PUNCT
issue-352	86	5	these	these	DET
issue-352	86	6	costs	cost	NOUN
issue-352	86	7	become	become	VERB
issue-352	86	8	the	the	DET
issue-352	86	9	cost	cost	NOUN
issue-352	86	10	of	of	ADP
issue-352	86	11	realized	realize	VERB
issue-352	86	12	products	product	NOUN
issue-352	86	13	.	.	PUNCT
issue-352	87	1	period	period	NOUN
issue-352	87	2	costs	cost	NOUN
issue-352	87	3	are	be	AUX
issue-352	87	4	costs	cost	NOUN
issue-352	87	5	that	that	PRON
issue-352	87	6	are	be	AUX
issue-352	87	7	not	not	PART
issue-352	87	8	included	include	VERB
issue-352	87	9	in	in	ADP
issue-352	87	10	the	the	DET
issue-352	87	11	production	production	NOUN
issue-352	87	12	cost	cost	NOUN
issue-352	87	13	because	because	SCONJ
issue-352	87	14	they	they	PRON
issue-352	87	15	are	be	AUX
issue-352	87	16	not	not	PART
issue-352	87	17	necessary	necessary	ADJ
issue-352	87	18	for	for	ADP
issue-352	87	19	production	production	NOUN
issue-352	87	20	and	and	CCONJ
issue-352	87	21	are	be	AUX
issue-352	87	22	treated	treat	VERB
issue-352	87	23	as	as	ADP
issue-352	87	24	costs	cost	NOUN
issue-352	87	25	of	of	ADP
issue-352	87	26	the	the	DET
issue-352	87	27	period	period	NOUN
issue-352	87	28	in	in	ADP
issue-352	87	29	which	which	PRON
issue-352	87	30	they	they	PRON
issue-352	87	31	were	be	AUX
issue-352	87	32	incurred	incur	VERB
issue-352	87	33	.	.	PUNCT
issue-352	88	1	period	period	NOUN
issue-352	88	2	costs	cost	NOUN
issue-352	88	3	are	be	AUX
issue-352	88	4	administrative	administrative	ADJ
issue-352	88	5	expenses	expense	NOUN
issue-352	88	6	,	,	PUNCT
issue-352	88	7	expenses	expense	NOUN
issue-352	88	8	on	on	ADP
issue-352	88	9	sales	sale	NOUN
issue-352	88	10	,	,	PUNCT
issue-352	88	11	other	other	ADJ
issue-352	88	12	operating	operating	NOUN
issue-352	88	13	expenses	expense	NOUN
issue-352	88	14	.	.	PUNCT
issue-352	89	1	in	in	ADP
issue-352	89	2	order	order	NOUN
issue-352	89	3	to	to	PART
issue-352	89	4	provide	provide	VERB
issue-352	89	5	uniform	uniform	ADJ
issue-352	89	6	principles	principle	NOUN
issue-352	89	7	for	for	ADP
issue-352	89	8	the	the	DET
issue-352	89	9	formation	formation	NOUN
issue-352	89	10	of	of	ADP
issue-352	89	11	the	the	DET
issue-352	89	12	product	product	NOUN
issue-352	89	13	cost	cost	NOUN
issue-352	89	14	,	,	PUNCT
issue-352	89	15	the	the	DET
issue-352	89	16	costs	cost	NOUN
issue-352	89	17	are	be	AUX
issue-352	89	18	grouped	group	VERB
issue-352	89	19	according	accord	VERB
issue-352	89	20	to	to	ADP
issue-352	89	21	their	their	PRON
issue-352	89	22	intended	intend	VERB
issue-352	89	23	use	use	NOUN
issue-352	89	24	by	by	ADP
issue-352	89	25	economic	economic	ADJ
issue-352	89	26	elements	element	NOUN
issue-352	89	27	and	and	CCONJ
issue-352	89	28	calculations	calculation	NOUN
issue-352	89	29	.	.	PUNCT
issue-352	90	1	in	in	ADP
issue-352	90	2	the	the	DET
issue-352	90	3	process	process	NOUN
issue-352	90	4	of	of	ADP
issue-352	90	5	management	management	NOUN
issue-352	90	6	,	,	PUNCT
issue-352	90	7	estimates	estimate	NOUN
issue-352	90	8	are	be	AUX
issue-352	90	9	needed	need	VERB
issue-352	90	10	both	both	PRON
issue-352	90	11	for	for	ADP
issue-352	90	12	providing	provide	VERB
issue-352	90	13	cost	cost	NOUN
issue-352	90	14	saving	saving	NOUN
issue-352	90	15	by	by	ADP
issue-352	90	16	their	their	PRON
issue-352	90	17	elements	element	NOUN
issue-352	90	18	,	,	PUNCT
issue-352	90	19	and	and	CCONJ
issue-352	90	20	for	for	ADP
issue-352	90	21	the	the	DET
issue-352	90	22	preparation	preparation	NOUN
issue-352	90	23	of	of	ADP
issue-352	90	24	material	material	NOUN
issue-352	90	25	balances	balance	NOUN
issue-352	90	26	,	,	PUNCT
issue-352	90	27	and	and	CCONJ
issue-352	90	28	the	the	DET
issue-352	90	29	development	development	NOUN
issue-352	90	30	of	of	ADP
issue-352	90	31	financial	financial	ADJ
issue-352	90	32	plans	plan	NOUN
issue-352	90	33	.	.	PUNCT
issue-352	91	1	for	for	ADP
issue-352	91	2	industrial	industrial	ADJ
issue-352	91	3	enterprises	enterprise	NOUN
issue-352	91	4	,	,	PUNCT
issue-352	91	5	there	there	PRON
issue-352	91	6	is	be	VERB
issue-352	91	7	a	a	DET
issue-352	91	8	mandatory	mandatory	ADJ
issue-352	91	9	nomenclature	nomenclature	NOUN
issue-352	91	10	of	of	ADP
issue-352	91	11	production	production	NOUN
issue-352	91	12	costs	cost	NOUN
issue-352	91	13	for	for	ADP
issue-352	91	14	economic	economic	ADJ
issue-352	91	15	elements	element	NOUN
issue-352	91	16	:	:	PUNCT
issue-352	91	17	material	material	NOUN
issue-352	91	18	costs	cost	NOUN
issue-352	91	19	;	;	PUNCT
issue-352	91	20	labour	labour	NOUN
issue-352	91	21	costs	cost	NOUN
issue-352	91	22	;	;	PUNCT
issue-352	91	23	deductions	deduction	NOUN
issue-352	91	24	for	for	ADP
issue-352	91	25	social	social	ADJ
issue-352	91	26	events	event	NOUN
issue-352	91	27	;	;	PUNCT
issue-352	91	28	amortization	amortization	NOUN
issue-352	91	29	;	;	PUNCT
issue-352	91	30	other	other	ADJ
issue-352	91	31	expenses	expense	NOUN
issue-352	91	32	.	.	PUNCT
issue-352	92	1	3	3	X
issue-352	92	2	.	.	X
issue-352	92	3	cost	cost	NOUN
issue-352	92	4	classification	classification	NOUN
issue-352	92	5	by	by	ADP
issue-352	92	6	costing	cost	VERB
issue-352	92	7	items	item	NOUN
issue-352	92	8	the	the	DET
issue-352	92	9	grouping	grouping	NOUN
issue-352	92	10	of	of	ADP
issue-352	92	11	costs	cost	NOUN
issue-352	92	12	according	accord	VERB
issue-352	92	13	to	to	ADP
issue-352	92	14	costing	cost	VERB
issue-352	92	15	items	item	NOUN
issue-352	92	16	reflects	reflect	VERB
issue-352	92	17	their	their	PRON
issue-352	92	18	composition	composition	NOUN
issue-352	92	19	depending	depend	VERB
issue-352	92	20	on	on	ADP
issue-352	92	21	the	the	DET
issue-352	92	22	allocation	allocation	NOUN
issue-352	92	23	of	of	ADP
issue-352	92	24	costs	cost	NOUN
issue-352	92	25	and	and	CCONJ
issue-352	92	26	places	place	NOUN
issue-352	92	27	of	of	ADP
issue-352	92	28	their	their	PRON
issue-352	92	29	occurrence	occurrence	NOUN
issue-352	92	30	.	.	PUNCT
issue-352	93	1	enterprises	enterprise	NOUN
issue-352	93	2	form	form	VERB
issue-352	93	3	the	the	DET
issue-352	93	4	production	production	NOUN
issue-352	93	5	cost	cost	NOUN
issue-352	93	6	according	accord	VERB
issue-352	93	7	to	to	ADP
issue-352	93	8	the	the	DET
issue-352	93	9	following	follow	VERB
issue-352	93	10	costing	cost	VERB
issue-352	93	11	items	item	NOUN
issue-352	93	12	:	:	PUNCT
issue-352	93	13	raw	raw	ADJ
issue-352	93	14	and	and	CCONJ
issue-352	93	15	other	other	ADJ
issue-352	93	16	materials	material	NOUN
issue-352	93	17	;	;	PUNCT
issue-352	93	18	fuel	fuel	NOUN
issue-352	93	19	for	for	ADP
issue-352	93	20	technological	technological	ADJ
issue-352	93	21	needs	need	NOUN
issue-352	93	22	;	;	PUNCT
issue-352	93	23	power	power	NOUN
issue-352	93	24	for	for	ADP
issue-352	93	25	technological	technological	ADJ
issue-352	93	26	needs	need	NOUN
issue-352	93	27	;	;	PUNCT
issue-352	93	28	purchased	purchase	VERB
issue-352	93	29	resources	resource	NOUN
issue-352	93	30	,	,	PUNCT
issue-352	93	31	completing	complete	VERB
issue-352	93	32	products	product	NOUN
issue-352	93	33	,	,	PUNCT
issue-352	93	34	semifinished	semifinishe	VERB
issue-352	93	35	products	product	NOUN
issue-352	93	36	;	;	PUNCT
issue-352	93	37	costs	cost	NOUN
issue-352	93	38	of	of	ADP
issue-352	93	39	other	other	ADJ
issue-352	93	40	material	material	ADJ
issue-352	93	41	resources	resource	NOUN
issue-352	93	42	;	;	PUNCT
issue-352	93	43	works	work	NOUN
issue-352	93	44	and	and	CCONJ
issue-352	93	45	services	service	NOUN
issue-352	93	46	of	of	ADP
issue-352	93	47	production	production	NOUN
issue-352	93	48	character	character	NOUN
issue-352	93	49	of	of	ADP
issue-352	93	50	thirdparty	thirdparty	NOUN
issue-352	93	51	enterprises	enterprise	NOUN
issue-352	93	52	and	and	CCONJ
issue-352	93	53	organizations	organization	NOUN
issue-352	93	54	;	;	PUNCT
issue-352	93	55	basic	basic	ADJ
issue-352	93	56	wages	wage	NOUN
issue-352	93	57	of	of	ADP
issue-352	93	58	production	production	NOUN
issue-352	93	59	workers	worker	NOUN
issue-352	93	60	;	;	PUNCT
issue-352	93	61	additional	additional	ADJ
issue-352	93	62	wages	wage	NOUN
issue-352	93	63	of	of	ADP
issue-352	93	64	production	production	NOUN
issue-352	93	65	workers	worker	NOUN
issue-352	93	66	;	;	PUNCT
issue-352	93	67	other	other	ADJ
issue-352	93	68	incentive	incentive	NOUN
issue-352	93	69	and	and	CCONJ
issue-352	93	70	compensatory	compensatory	ADJ
issue-352	93	71	payments	payment	NOUN
issue-352	93	72	;	;	PUNCT
issue-352	93	73	deductions	deduction	NOUN
issue-352	93	74	for	for	ADP
issue-352	93	75	social	social	ADJ
issue-352	93	76	events	event	NOUN
issue-352	93	77	;	;	PUNCT
issue-352	93	78	total	total	ADJ
issue-352	93	79	production	production	NOUN
issue-352	93	80	costs	cost	NOUN
issue-352	93	81	;	;	PUNCT
issue-352	93	82	administrative	administrative	ADJ
issue-352	93	83	costs	cost	NOUN
issue-352	93	84	;	;	PUNCT
issue-352	93	85	sales	sale	NOUN
issue-352	93	86	costs	cost	NOUN
issue-352	93	87	;	;	PUNCT
issue-352	93	88	other	other	ADJ
issue-352	93	89	operating	operating	NOUN
issue-352	93	90	expenses	expense	NOUN
issue-352	93	91	.	.	PUNCT
issue-352	94	1	classification	classification	NOUN
issue-352	94	2	by	by	ADP
issue-352	94	3	items	item	NOUN
issue-352	94	4	is	be	AUX
issue-352	94	5	mixed	mixed	ADJ
issue-352	94	6	.	.	PUNCT
issue-352	95	1	it	it	PRON
issue-352	95	2	uses	use	VERB
issue-352	95	3	two	two	NUM
issue-352	95	4	different	different	ADJ
issue-352	95	5	identifiers	identifier	NOUN
issue-352	95	6	:	:	PUNCT
issue-352	95	7	the	the	DET
issue-352	95	8	direction	direction	NOUN
issue-352	95	9	of	of	ADP
issue-352	95	10	activity	activity	NOUN
issue-352	95	11	and	and	CCONJ
issue-352	95	12	its	its	PRON
issue-352	95	13	kind	kind	NOUN
issue-352	95	14	,	,	PUNCT
issue-352	95	15	which	which	PRON
issue-352	95	16	contradicts	contradict	VERB
issue-352	95	17	the	the	DET
issue-352	95	18	principles	principle	NOUN
issue-352	95	19	of	of	ADP
issue-352	95	20	constructing	construct	VERB
issue-352	95	21	classifications	classification	NOUN
issue-352	95	22	in	in	ADP
issue-352	95	23	general	general	ADJ
issue-352	95	24	.	.	PUNCT
issue-352	96	1	such	such	DET
issue-352	96	2	a	a	DET
issue-352	96	3	classification	classification	NOUN
issue-352	96	4	feature	feature	NOUN
issue-352	96	5	as	as	ADP
issue-352	96	6	the	the	DET
issue-352	96	7	frequency	frequency	NOUN
issue-352	96	8	of	of	ADP
issue-352	96	9	occurrence	occurrence	NOUN
issue-352	96	10	makes	make	VERB
issue-352	96	11	it	it	PRON
issue-352	96	12	possible	possible	ADJ
issue-352	96	13	to	to	PART
issue-352	96	14	characterize	characterize	VERB
issue-352	96	15	production	production	NOUN
issue-352	96	16	costs	cost	NOUN
issue-352	96	17	from	from	ADP
issue-352	96	18	the	the	DET
issue-352	96	19	position	position	NOUN
issue-352	96	20	of	of	ADP
issue-352	96	21	the	the	DET
issue-352	96	22	calendar	calendar	NOUN
issue-352	96	23	period	period	NOUN
issue-352	96	24	of	of	ADP
issue-352	96	25	their	their	PRON
issue-352	96	26	occurrence	occurrence	NOUN
issue-352	96	27	(	(	PUNCT
issue-352	96	28	current	current	ADJ
issue-352	96	29	and	and	CCONJ
issue-352	96	30	one	one	NUM
issue-352	96	31	-	-	PUNCT
issue-352	96	32	time	time	NOUN
issue-352	96	33	costs	cost	NOUN
issue-352	96	34	)	)	PUNCT
issue-352	96	35	.	.	PUNCT
issue-352	97	1	such	such	DET
issue-352	97	2	a	a	DET
issue-352	97	3	classification	classification	NOUN
issue-352	97	4	is	be	AUX
issue-352	97	5	important	important	ADJ
issue-352	97	6	for	for	ADP
issue-352	97	7	management	management	NOUN
issue-352	97	8	from	from	ADP
issue-352	97	9	the	the	DET
issue-352	97	10	point	point	NOUN
issue-352	97	11	of	of	ADP
issue-352	97	12	view	view	NOUN
issue-352	97	13	of	of	ADP
issue-352	97	14	cost	cost	NOUN
issue-352	97	15	recovery	recovery	NOUN
issue-352	97	16	:	:	PUNCT
issue-352	97	17	either	either	CCONJ
issue-352	97	18	they	they	PRON
issue-352	97	19	are	be	AUX
issue-352	97	20	repaid	repay	VERB
issue-352	97	21	immediately	immediately	ADV
issue-352	97	22	or	or	CCONJ
issue-352	97	23	by	by	ADP
issue-352	97	24	the	the	DET
issue-352	97	25	accrual	accrual	ADJ
issue-352	97	26	of	of	ADP
issue-352	97	27	depreciation	depreciation	NOUN
issue-352	97	28	.	.	PUNCT
issue-352	98	1	this	this	DET
issue-352	98	2	classification	classification	NOUN
issue-352	98	3	is	be	AUX
issue-352	98	4	also	also	ADV
issue-352	98	5	important	important	ADJ
issue-352	98	6	due	due	ADP
issue-352	98	7	to	to	ADP
issue-352	98	8	the	the	DET
issue-352	98	9	fact	fact	NOUN
issue-352	98	10	that	that	SCONJ
issue-352	98	11	there	there	PRON
issue-352	98	12	are	be	VERB
issue-352	98	13	different	different	ADJ
issue-352	98	14	methods	method	NOUN
issue-352	98	15	of	of	ADP
issue-352	98	16	managing	manage	VERB
issue-352	98	17	these	these	DET
issue-352	98	18	costs	cost	NOUN
issue-352	98	19	.	.	PUNCT
issue-352	99	1	current	current	ADJ
issue-352	99	2	cost	cost	NOUN
issue-352	99	3	management	management	NOUN
issue-352	99	4	refers	refer	VERB
issue-352	99	5	to	to	ADP
issue-352	99	6	operational	operational	ADJ
issue-352	99	7	tactical	tactical	ADJ
issue-352	99	8	management	management	NOUN
issue-352	99	9	and	and	CCONJ
issue-352	99	10	one	one	NUM
issue-352	99	11	-	-	PUNCT
issue-352	99	12	offs	off	NOUN
issue-352	99	13	to	to	ADP
issue-352	99	14	strategic	strategic	ADJ
issue-352	99	15	ones	one	NOUN
issue-352	99	16	.	.	PUNCT
issue-352	100	1	depending	depend	VERB
issue-352	100	2	on	on	ADP
issue-352	100	3	the	the	DET
issue-352	100	4	expediency	expediency	NOUN
issue-352	100	5	,	,	PUNCT
issue-352	100	6	costs	cost	NOUN
issue-352	100	7	in	in	ADP
issue-352	100	8	the	the	DET
issue-352	100	9	itemized	itemize	VERB
issue-352	100	10	section	section	NOUN
issue-352	100	11	are	be	AUX
issue-352	100	12	divided	divide	VERB
issue-352	100	13	into	into	ADP
issue-352	100	14	productive	productive	ADJ
issue-352	100	15	and	and	CCONJ
issue-352	100	16	non	non	ADJ
issue-352	100	17	-	-	ADJ
issue-352	100	18	productive	productive	ADJ
issue-352	100	19	.	.	PUNCT
issue-352	101	1	productive	productive	ADJ
issue-352	101	2	costs	cost	NOUN
issue-352	101	3	stem	stem	VERB
issue-352	101	4	from	from	ADP
issue-352	101	5	the	the	DET
issue-352	101	6	nature	nature	NOUN
issue-352	101	7	of	of	ADP
issue-352	101	8	the	the	DET
issue-352	101	9	enterprise	enterprise	NOUN
issue-352	101	10	’s	’s	PART
issue-352	101	11	production	production	NOUN
issue-352	101	12	activities	activity	NOUN
issue-352	101	13	and	and	CCONJ
issue-352	101	14	are	be	AUX
issue-352	101	15	projected	project	VERB
issue-352	101	16	by	by	ADP
issue-352	101	17	cost	cost	NOUN
issue-352	101	18	estimates	estimate	NOUN
issue-352	101	19	and	and	CCONJ
issue-352	101	20	business	business	NOUN
issue-352	101	21	plan	plan	NOUN
issue-352	101	22	.	.	PUNCT
issue-352	102	1	these	these	DET
issue-352	102	2	costs	cost	NOUN
issue-352	102	3	are	be	AUX
issue-352	102	4	included	include	VERB
issue-352	102	5	in	in	ADP
issue-352	102	6	the	the	DET
issue-352	102	7	cost	cost	NOUN
issue-352	102	8	of	of	ADP
issue-352	102	9	products	product	NOUN
issue-352	102	10	and	and	CCONJ
issue-352	102	11	services	service	NOUN
issue-352	102	12	.	.	PUNCT
issue-352	103	1	unproductive	unproductive	ADJ
issue-352	103	2	costs	cost	NOUN
issue-352	103	3	are	be	AUX
issue-352	103	4	not	not	PART
issue-352	103	5	economically	economically	ADV
issue-352	103	6	inevitable	inevitable	ADJ
issue-352	103	7	but	but	CCONJ
issue-352	103	8	occur	occur	VERB
issue-352	103	9	over	over	ADP
issue-352	103	10	the	the	DET
issue-352	103	11	lack	lack	NOUN
issue-352	103	12	of	of	ADP
issue-352	103	13	technology	technology	NOUN
issue-352	103	14	and	and	CCONJ
issue-352	103	15	organization	organization	NOUN
issue-352	103	16	of	of	ADP
issue-352	103	17	production	production	NOUN
issue-352	103	18	.	.	PUNCT
issue-352	104	1	it	it	PRON
issue-352	104	2	is	be	AUX
issue-352	104	3	a	a	DET
issue-352	104	4	loss	loss	NOUN
issue-352	104	5	.	.	PUNCT
issue-352	105	1	such	such	ADJ
issue-352	105	2	costs	cost	NOUN
issue-352	105	3	in	in	ADP
issue-352	105	4	the	the	DET
issue-352	105	5	activities	activity	NOUN
issue-352	105	6	of	of	ADP
issue-352	105	7	industrial	industrial	ADJ
issue-352	105	8	enterprises	enterprise	NOUN
issue-352	105	9	have	have	VERB
issue-352	105	10	a	a	DET
issue-352	105	11	significant	significant	ADJ
issue-352	105	12	proportion	proportion	NOUN
issue-352	105	13	.	.	PUNCT
issue-352	106	1	detection	detection	NOUN
issue-352	106	2	and	and	CCONJ
issue-352	106	3	elimination	elimination	NOUN
issue-352	106	4	of	of	ADP
issue-352	106	5	such	such	ADJ
issue-352	106	6	costs	cost	NOUN
issue-352	106	7	is	be	AUX
issue-352	106	8	an	an	DET
issue-352	106	9	important	important	ADJ
issue-352	106	10	reserve	reserve	NOUN
issue-352	106	11	for	for	ADP
issue-352	106	12	reducing	reduce	VERB
issue-352	106	13	the	the	DET
issue-352	106	14	company	company	NOUN
issue-352	106	15	’s	’s	PART
issue-352	106	16	costs	cost	NOUN
issue-352	106	17	.	.	PUNCT
issue-352	107	1	therefore	therefore	ADV
issue-352	107	2	,	,	PUNCT
issue-352	107	3	they	they	PRON
issue-352	107	4	should	should	AUX
issue-352	107	5	also	also	ADV
issue-352	107	6	be	be	AUX
issue-352	107	7	considered	consider	VERB
issue-352	107	8	on	on	ADP
issue-352	107	9	certain	certain	ADJ
issue-352	107	10	grounds	ground	NOUN
issue-352	107	11	,	,	PUNCT
issue-352	107	12	which	which	PRON
issue-352	107	13	will	will	AUX
issue-352	107	14	ensure	ensure	VERB
issue-352	107	15	control	control	NOUN
issue-352	107	16	over	over	ADP
issue-352	107	17	this	this	DET
issue-352	107	18	type	type	NOUN
issue-352	107	19	of	of	ADP
issue-352	107	20	expenditure	expenditure	NOUN
issue-352	107	21	.	.	PUNCT
issue-352	108	1	signs	sign	NOUN
issue-352	108	2	of	of	ADP
issue-352	108	3	the	the	DET
issue-352	108	4	classification	classification	NOUN
issue-352	108	5	of	of	ADP
issue-352	108	6	these	these	DET
issue-352	108	7	costs	cost	NOUN
issue-352	108	8	are	be	AUX
issue-352	108	9	:	:	PUNCT
issue-352	108	10	the	the	DET
issue-352	108	11	type	type	NOUN
issue-352	108	12	of	of	ADP
issue-352	108	13	resources	resource	NOUN
issue-352	108	14	lost	lose	VERB
issue-352	108	15	(	(	PUNCT
issue-352	108	16	materials	material	NOUN
issue-352	108	17	,	,	PUNCT
issue-352	108	18	raw	raw	ADJ
issue-352	108	19	materials	material	NOUN
issue-352	108	20	,	,	PUNCT
issue-352	108	21	finished	finished	ADJ
issue-352	108	22	products	product	NOUN
issue-352	108	23	,	,	PUNCT
issue-352	108	24	labour	labour	NOUN
issue-352	108	25	of	of	ADP
issue-352	108	26	workers	worker	NOUN
issue-352	108	27	,	,	PUNCT
issue-352	108	28	means	mean	NOUN
issue-352	108	29	of	of	ADP
issue-352	108	30	production	production	NOUN
issue-352	108	31	)	)	PUNCT
issue-352	108	32	;	;	PUNCT
issue-352	108	33	the	the	DET
issue-352	108	34	nature	nature	NOUN
issue-352	108	35	of	of	ADP
issue-352	108	36	losses	loss	NOUN
issue-352	108	37	(	(	PUNCT
issue-352	108	38	incomplete	incomplete	ADJ
issue-352	108	39	use	use	NOUN
issue-352	108	40	of	of	ADP
issue-352	108	41	resources	resource	NOUN
issue-352	108	42	,	,	PUNCT
issue-352	108	43	inappropriate	inappropriate	ADJ
issue-352	108	44	use	use	NOUN
issue-352	108	45	of	of	ADP
issue-352	108	46	resources	resource	NOUN
issue-352	108	47	)	)	PUNCT
issue-352	108	48	;	;	PUNCT
issue-352	108	49	stage	stage	NOUN
issue-352	108	50	of	of	ADP
issue-352	108	51	origin	origin	NOUN
issue-352	108	52	(	(	PUNCT
issue-352	108	53	processes	process	NOUN
issue-352	108	54	of	of	ADP
issue-352	108	55	production	production	NOUN
issue-352	108	56	,	,	PUNCT
issue-352	108	57	transportation	transportation	NOUN
issue-352	108	58	,	,	PUNCT
issue-352	108	59	circulation	circulation	NOUN
issue-352	108	60	)	)	PUNCT
issue-352	108	61	;	;	PUNCT
issue-352	108	62	sources	source	NOUN
issue-352	108	63	of	of	ADP
issue-352	108	64	cost	cost	NOUN
issue-352	108	65	coverage	coverage	NOUN
issue-352	108	66	(	(	PUNCT
issue-352	108	67	cost	cost	NOUN
issue-352	108	68	of	of	ADP
issue-352	108	69	works	work	NOUN
issue-352	108	70	and	and	CCONJ
issue-352	108	71	services	service	NOUN
issue-352	108	72	,	,	PUNCT
issue-352	108	73	net	net	ADJ
issue-352	108	74	profit	profit	NOUN
issue-352	108	75	of	of	ADP
issue-352	108	76	the	the	DET
issue-352	108	77	enterprise	enterprise	NOUN
issue-352	108	78	)	)	PUNCT
issue-352	108	79	.	.	PUNCT
issue-352	109	1	the	the	DET
issue-352	109	2	cost	cost	NOUN
issue-352	109	3	management	management	NOUN
issue-352	109	4	information	information	NOUN
issue-352	109	5	system	system	NOUN
issue-352	109	6	should	should	AUX
issue-352	109	7	identify	identify	VERB
issue-352	109	8	these	these	DET
issue-352	109	9	costs	cost	NOUN
issue-352	109	10	.	.	PUNCT
issue-352	110	1	unrecognized	unrecognize	VERB
issue-352	110	2	losses	loss	NOUN
issue-352	110	3	in	in	ADP
issue-352	110	4	the	the	DET
issue-352	110	5	information	information	NOUN
issue-352	110	6	system	system	NOUN
issue-352	110	7	(	(	PUNCT
issue-352	110	8	occasional	occasional	ADJ
issue-352	110	9	losses	loss	NOUN
issue-352	110	10	)	)	PUNCT
issue-352	110	11	increase	increase	VERB
issue-352	110	12	the	the	DET
issue-352	110	13	cost	cost	NOUN
issue-352	110	14	of	of	ADP
issue-352	110	15	services	service	NOUN
issue-352	110	16	rendered	render	VERB
issue-352	110	17	and	and	CCONJ
issue-352	110	18	are	be	AUX
issue-352	110	19	untapped	untapped	ADJ
issue-352	110	20	opportunities	opportunity	NOUN
issue-352	110	21	to	to	PART
issue-352	110	22	reduce	reduce	VERB
issue-352	110	23	the	the	DET
issue-352	110	24	cost	cost	NOUN
issue-352	110	25	of	of	ADP
issue-352	110	26	the	the	DET
issue-352	110	27	enterprise	enterprise	NOUN
issue-352	110	28	.	.	PUNCT
issue-352	111	1	in	in	ADP
issue-352	111	2	resolving	resolve	VERB
issue-352	111	3	the	the	DET
issue-352	111	4	issue	issue	NOUN
issue-352	111	5	of	of	ADP
issue-352	111	6	reducing	reduce	VERB
issue-352	111	7	the	the	DET
issue-352	111	8	losses	loss	NOUN
issue-352	111	9	of	of	ADP
issue-352	111	10	industrial	industrial	ADJ
issue-352	111	11	enterprises	enterprise	NOUN
issue-352	111	12	,	,	PUNCT
issue-352	111	13	not	not	PART
issue-352	111	14	only	only	ADV
issue-352	111	15	the	the	DET
issue-352	111	16	introduction	introduction	NOUN
issue-352	111	17	of	of	ADP
issue-352	111	18	resource	resource	NOUN
issue-352	111	19	-	-	PUNCT
issue-352	111	20	saving	save	VERB
issue-352	111	21	technologies	technology	NOUN
issue-352	111	22	but	but	CCONJ
issue-352	111	23	also	also	ADV
issue-352	111	24	a	a	DET
issue-352	111	25	complete	complete	ADJ
issue-352	111	26	system	system	NOUN
issue-352	111	27	of	of	ADP
issue-352	111	28	information	information	NOUN
issue-352	111	29	support	support	NOUN
issue-352	111	30	for	for	ADP
issue-352	111	31	cost	cost	NOUN
issue-352	111	32	management	management	NOUN
issue-352	111	33	,	,	PUNCT
issue-352	111	34	which	which	PRON
issue-352	111	35	provides	provide	VERB
issue-352	111	36	centres	centre	NOUN
issue-352	111	37	of	of	ADP
issue-352	111	38	responsibility	responsibility	NOUN
issue-352	111	39	for	for	ADP
issue-352	111	40	losses	loss	NOUN
issue-352	111	41	at	at	ADP
issue-352	111	42	all	all	DET
issue-352	111	43	levels	level	NOUN
issue-352	111	44	of	of	ADP
issue-352	111	45	management	management	NOUN
issue-352	111	46	is	be	AUX
issue-352	111	47	of	of	ADP
issue-352	111	48	great	great	ADJ
issue-352	111	49	importance	importance	NOUN
issue-352	111	50	.	.	PUNCT
issue-352	112	1	in	in	ADP
issue-352	112	2	the	the	DET
issue-352	112	3	composition	composition	NOUN
issue-352	112	4	of	of	ADP
issue-352	112	5	the	the	DET
issue-352	112	6	item	item	NOUN
issue-352	112	7	,	,	PUNCT
issue-352	112	8	the	the	DET
issue-352	112	9	costs	cost	NOUN
issue-352	112	10	of	of	ADP
issue-352	112	11	industrial	industrial	ADJ
issue-352	112	12	enterprises	enterprise	NOUN
issue-352	112	13	can	can	AUX
issue-352	112	14	be	be	AUX
issue-352	112	15	homogeneous	homogeneous	ADJ
issue-352	112	16	(	(	PUNCT
issue-352	112	17	single	single	ADJ
issue-352	112	18	-	-	PUNCT
issue-352	112	19	element	element	NOUN
issue-352	112	20	)	)	PUNCT
issue-352	112	21	,	,	PUNCT
issue-352	112	22	consisting	consist	VERB
issue-352	112	23	of	of	ADP
issue-352	112	24	one	one	NUM
issue-352	112	25	element	element	NOUN
issue-352	112	26	of	of	ADP
issue-352	112	27	cost	cost	NOUN
issue-352	112	28	,	,	PUNCT
issue-352	112	29	or	or	CCONJ
issue-352	112	30	complex	complex	ADJ
issue-352	112	31	,	,	PUNCT
issue-352	112	32	consisting	consist	VERB
issue-352	112	33	of	of	ADP
issue-352	112	34	several	several	ADJ
issue-352	112	35	elements	element	NOUN
issue-352	112	36	.	.	PUNCT
issue-352	113	1	consideration	consideration	NOUN
issue-352	113	2	in	in	ADP
issue-352	113	3	the	the	DET
issue-352	113	4	management	management	NOUN
issue-352	113	5	of	of	ADP
issue-352	113	6	just	just	ADV
issue-352	113	7	one	one	NUM
issue-352	113	8	-	-	PUNCT
issue-352	113	9	element	element	NOUN
issue-352	113	10	costs	cost	NOUN
issue-352	113	11	increases	increase	VERB
issue-352	113	12	the	the	DET
issue-352	113	13	amount	amount	NOUN
issue-352	113	14	of	of	ADP
issue-352	113	15	information	information	NOUN
issue-352	113	16	in	in	ADP
issue-352	113	17	management	management	NOUN
issue-352	113	18	,	,	PUNCT
issue-352	113	19	which	which	PRON
issue-352	113	20	also	also	ADV
issue-352	113	21	negatively	negatively	ADV
issue-352	113	22	affects	affect	VERB
issue-352	113	23	the	the	DET
issue-352	113	24	cost	cost	NOUN
issue-352	113	25	-	-	PUNCT
issue-352	113	26	effectiveness	effectiveness	NOUN
issue-352	113	27	management	management	NOUN
issue-352	113	28	.	.	PUNCT
issue-352	114	1	from	from	ADP
issue-352	114	2	the	the	DET
issue-352	114	3	viewpoint	viewpoint	NOUN
issue-352	114	4	of	of	ADP
issue-352	114	5	management	management	NOUN
issue-352	114	6	,	,	PUNCT
issue-352	114	7	planning	planning	NOUN
issue-352	114	8	,	,	PUNCT
issue-352	114	9	and	and	CCONJ
issue-352	114	10	control	control	NOUN
issue-352	114	11	,	,	PUNCT
issue-352	114	12	the	the	DET
issue-352	114	13	most	most	ADV
issue-352	114	14	important	important	ADJ
issue-352	114	15	feature	feature	NOUN
issue-352	114	16	for	for	ADP
issue-352	114	17	cost	cost	NOUN
issue-352	114	18	classification	classification	NOUN
issue-352	114	19	is	be	AUX
issue-352	114	20	how	how	SCONJ
issue-352	114	21	their	their	PRON
issue-352	114	22	dynamics	dynamic	NOUN
issue-352	114	23	changes	change	NOUN
issue-352	114	24	,	,	PUNCT
issue-352	114	25	depending	depend	VERB
issue-352	114	26	on	on	ADP
issue-352	114	27	changes	change	NOUN
issue-352	114	28	in	in	ADP
issue-352	114	29	production	production	NOUN
issue-352	114	30	volume	volume	NOUN
issue-352	114	31	or	or	CCONJ
issue-352	114	32	other	other	ADJ
issue-352	114	33	performance	performance	NOUN
issue-352	114	34	indicators	indicator	NOUN
issue-352	114	35	.	.	PUNCT
issue-352	115	1	growth	growth	NOUN
issue-352	115	2	or	or	CCONJ
issue-352	115	3	decrease	decrease	NOUN
issue-352	115	4	in	in	ADP
issue-352	115	5	the	the	DET
issue-352	115	6	level	level	NOUN
issue-352	115	7	of	of	ADP
issue-352	115	8	activity	activity	NOUN
issue-352	115	9	of	of	ADP
issue-352	115	10	the	the	DET
issue-352	115	11	enterprise	enterprise	NOUN
issue-352	115	12	causes	cause	VERB
issue-352	115	13	a	a	DET
issue-352	115	14	corresponding	correspond	VERB
issue-352	115	15	change	change	NOUN
issue-352	115	16	in	in	ADP
issue-352	115	17	the	the	DET
issue-352	115	18	determined	determined	ADJ
issue-352	115	19	costs	cost	NOUN
issue-352	115	20	.	.	PUNCT
issue-352	116	1	at	at	ADP
issue-352	116	2	the	the	DET
issue-352	116	3	same	same	ADJ
issue-352	116	4	time	time	NOUN
issue-352	116	5	,	,	PUNCT
issue-352	116	6	other	other	ADJ
issue-352	116	7	costs	cost	NOUN
issue-352	116	8	remain	remain	VERB
issue-352	116	9	unchanged	unchanged	ADJ
issue-352	116	10	.	.	PUNCT
issue-352	117	1	by	by	ADP
issue-352	117	2	dynamics	dynamic	NOUN
issue-352	117	3	,	,	PUNCT
issue-352	117	4	costs	cost	NOUN
issue-352	117	5	are	be	AUX
issue-352	117	6	divided	divide	VERB
issue-352	117	7	into	into	ADP
issue-352	117	8	the	the	DET
issue-352	117	9	following	follow	VERB
issue-352	117	10	three	three	NUM
issue-352	117	11	main	main	ADJ
issue-352	117	12	categories	category	NOUN
issue-352	117	13	:	:	PUNCT
issue-352	117	14	variable	variable	ADJ
issue-352	117	15	,	,	PUNCT
issue-352	117	16	fixed	fix	VERB
issue-352	117	17	,	,	PUNCT
issue-352	117	18	mixed	mixed	ADJ
issue-352	117	19	costs	cost	NOUN
issue-352	117	20	.	.	PUNCT
issue-352	118	1	by	by	ADP
issue-352	118	2	describing	describe	VERB
issue-352	118	3	costs	cost	NOUN
issue-352	118	4	by	by	ADP
issue-352	118	5	this	this	DET
issue-352	118	6	criterion	criterion	NOUN
issue-352	118	7	,	,	PUNCT
issue-352	118	8	it	it	PRON
issue-352	118	9	is	be	AUX
issue-352	118	10	important	important	ADJ
issue-352	118	11	to	to	PART
issue-352	118	12	establish	establish	VERB
issue-352	118	13	not	not	PART
issue-352	118	14	only	only	ADV
issue-352	118	15	the	the	DET
issue-352	118	16	dependence	dependence	NOUN
issue-352	118	17	on	on	ADP
issue-352	118	18	the	the	DET
issue-352	118	19	change	change	NOUN
issue-352	118	20	in	in	ADP
issue-352	118	21	the	the	DET
issue-352	118	22	scope	scope	NOUN
issue-352	118	23	of	of	ADP
issue-352	118	24	activities	activity	NOUN
issue-352	118	25	but	but	CCONJ
issue-352	118	26	also	also	ADV
issue-352	118	27	the	the	DET
issue-352	118	28	speed	speed	NOUN
issue-352	118	29	of	of	ADP
issue-352	118	30	these	these	DET
issue-352	118	31	changes	change	NOUN
issue-352	118	32	.	.	PUNCT
issue-352	119	1	in	in	ADP
issue-352	119	2	order	order	NOUN
issue-352	119	3	to	to	PART
issue-352	119	4	make	make	VERB
issue-352	119	5	decisions	decision	NOUN
issue-352	119	6	on	on	ADP
issue-352	119	7	the	the	DET
issue-352	119	8	increase	increase	NOUN
issue-352	119	9	of	of	ADP
issue-352	119	10	production	production	NOUN
issue-352	119	11	volumes	volume	NOUN
issue-352	119	12	,	,	PUNCT
issue-352	119	13	it	it	PRON
issue-352	119	14	is	be	AUX
issue-352	119	15	necessary	necessary	ADJ
issue-352	119	16	to	to	PART
issue-352	119	17	determine	determine	VERB
issue-352	119	18	the	the	DET
issue-352	119	19	average	average	ADJ
issue-352	119	20	cost	cost	NOUN
issue-352	119	21	,	,	PUNCT
issue-352	119	22	which	which	PRON
issue-352	119	23	includes	include	VERB
issue-352	119	24	costs	cost	NOUN
issue-352	119	25	per	per	ADP
issue-352	119	26	unit	unit	NOUN
issue-352	119	27	of	of	ADP
issue-352	119	28	production	production	NOUN
issue-352	119	29	of	of	ADP
issue-352	119	30	services	service	NOUN
issue-352	119	31	.	.	PUNCT
issue-352	120	1	although	although	SCONJ
issue-352	120	2	the	the	DET
issue-352	120	3	average	average	ADJ
issue-352	120	4	aggregate	aggregate	ADJ
issue-352	120	5	costs	cost	NOUN
issue-352	120	6	give	give	VERB
issue-352	120	7	an	an	DET
issue-352	120	8	idea	idea	NOUN
issue-352	120	9	of	of	ADP
issue-352	120	10	the	the	DET
issue-352	120	11	cost	cost	NOUN
issue-352	120	12	of	of	ADP
issue-352	120	13	production	production	NOUN
issue-352	120	14	typical	typical	ADJ
issue-352	120	15	for	for	ADP
issue-352	120	16	the	the	DET
issue-352	120	17	enterprise	enterprise	NOUN
issue-352	120	18	unit	unit	NOUN
issue-352	120	19	,	,	PUNCT
issue-352	120	20	they	they	PRON
issue-352	120	21	do	do	AUX
issue-352	120	22	not	not	PART
issue-352	120	23	allow	allow	VERB
issue-352	120	24	judging	judge	VERB
issue-352	120	25	the	the	DET
issue-352	120	26	change	change	NOUN
issue-352	120	27	in	in	ADP
issue-352	120	28	total	total	ADJ
issue-352	120	29	costs	cost	NOUN
issue-352	120	30	of	of	ADP
issue-352	120	31	the	the	DET
issue-352	120	32	baltic	baltic	ADJ
issue-352	120	33	journal	journal	PROPN
issue-352	120	34	of	of	ADP
issue-352	120	35	economic	economic	ADJ
issue-352	120	36	studies	study	NOUN
issue-352	120	37	206	206	NUM
issue-352	120	38	vol	vol	NOUN
issue-352	120	39	.	.	PROPN
issue-352	121	1	4	4	NUM
issue-352	121	2	,	,	PUNCT
issue-352	121	3	no	no	INTJ
issue-352	121	4	.	.	NOUN
issue-352	121	5	1	1	NUM
issue-352	121	6	,	,	PUNCT
issue-352	121	7	2018	2018	NUM
issue-352	121	8	enterprise	enterprise	NOUN
issue-352	121	9	when	when	SCONJ
issue-352	121	10	the	the	DET
issue-352	121	11	volume	volume	NOUN
issue-352	121	12	of	of	ADP
issue-352	121	13	output	output	NOUN
issue-352	121	14	is	be	AUX
issue-352	121	15	changed	change	VERB
issue-352	121	16	.	.	PUNCT
issue-352	122	1	the	the	DET
issue-352	122	2	growth	growth	NOUN
issue-352	122	3	of	of	ADP
issue-352	122	4	total	total	ADJ
issue-352	122	5	costs	cost	NOUN
issue-352	122	6	of	of	ADP
issue-352	122	7	an	an	DET
issue-352	122	8	enterprise	enterprise	NOUN
issue-352	122	9	with	with	ADP
issue-352	122	10	an	an	DET
issue-352	122	11	increase	increase	NOUN
issue-352	122	12	in	in	ADP
issue-352	122	13	their	their	PRON
issue-352	122	14	output	output	NOUN
issue-352	122	15	per	per	ADP
issue-352	122	16	unit	unit	NOUN
issue-352	122	17	of	of	ADP
issue-352	122	18	production	production	NOUN
issue-352	122	19	is	be	AUX
issue-352	122	20	called	call	VERB
issue-352	122	21	marginal	marginal	ADJ
issue-352	122	22	costs	cost	NOUN
issue-352	122	23	.	.	PUNCT
issue-352	123	1	this	this	DET
issue-352	123	2	classification	classification	NOUN
issue-352	123	3	allows	allow	VERB
issue-352	123	4	judging	judge	VERB
issue-352	123	5	aggregate	aggregate	ADJ
issue-352	123	6	costs	cost	NOUN
issue-352	123	7	in	in	ADP
issue-352	123	8	a	a	DET
issue-352	123	9	different	different	ADJ
issue-352	123	10	form	form	NOUN
issue-352	123	11	.	.	PUNCT
issue-352	124	1	average	average	ADJ
issue-352	124	2	aggregate	aggregate	ADJ
issue-352	124	3	costs	cost	NOUN
issue-352	124	4	indicate	indicate	VERB
issue-352	124	5	the	the	DET
issue-352	124	6	costs	cost	NOUN
issue-352	124	7	of	of	ADP
issue-352	124	8	providing	provide	VERB
issue-352	124	9	a	a	DET
issue-352	124	10	typical	typical	ADJ
issue-352	124	11	service	service	NOUN
issue-352	124	12	unit	unit	NOUN
issue-352	124	13	since	since	SCONJ
issue-352	124	14	aggregate	aggregate	ADJ
issue-352	124	15	costs	cost	NOUN
issue-352	124	16	are	be	AUX
issue-352	124	17	shared	share	VERB
issue-352	124	18	equally	equally	ADV
issue-352	124	19	for	for	ADP
issue-352	124	20	each	each	DET
issue-352	124	21	unit	unit	NOUN
issue-352	124	22	of	of	ADP
issue-352	124	23	services	service	NOUN
issue-352	124	24	provided	provide	VERB
issue-352	124	25	or	or	CCONJ
issue-352	124	26	work	work	NOUN
issue-352	124	27	performed	perform	VERB
issue-352	124	28	.	.	PUNCT
issue-352	125	1	marginal	marginal	ADJ
issue-352	125	2	costs	cost	NOUN
issue-352	125	3	indicate	indicate	VERB
issue-352	125	4	an	an	DET
issue-352	125	5	increase	increase	NOUN
issue-352	125	6	in	in	ADP
issue-352	125	7	aggregate	aggregate	ADJ
issue-352	125	8	costs	cost	NOUN
issue-352	125	9	when	when	SCONJ
issue-352	125	10	providing	provide	VERB
issue-352	125	11	additional	additional	ADJ
issue-352	125	12	services	service	NOUN
issue-352	125	13	.	.	PUNCT
issue-352	126	1	classification	classification	NOUN
issue-352	126	2	of	of	ADP
issue-352	126	3	costs	cost	NOUN
issue-352	126	4	by	by	ADP
issue-352	126	5	costing	cost	VERB
issue-352	126	6	items	item	NOUN
issue-352	126	7	has	have	VERB
issue-352	126	8	significant	significant	ADJ
issue-352	126	9	differences	difference	NOUN
issue-352	126	10	in	in	ADP
issue-352	126	11	the	the	DET
issue-352	126	12	industries	industry	NOUN
issue-352	126	13	,	,	PUNCT
issue-352	126	14	reflecting	reflect	VERB
issue-352	126	15	their	their	PRON
issue-352	126	16	specifics	specific	NOUN
issue-352	126	17	.	.	PUNCT
issue-352	127	1	however	however	ADV
issue-352	127	2	,	,	PUNCT
issue-352	127	3	there	there	PRON
issue-352	127	4	is	be	VERB
issue-352	127	5	a	a	DET
issue-352	127	6	typical	typical	ADJ
issue-352	127	7	nomenclature	nomenclature	NOUN
issue-352	127	8	of	of	ADP
issue-352	127	9	items	item	NOUN
issue-352	127	10	.	.	PUNCT
issue-352	128	1	due	due	ADP
issue-352	128	2	to	to	ADP
issue-352	128	3	the	the	DET
issue-352	128	4	itemized	itemize	VERB
issue-352	128	5	classification	classification	NOUN
issue-352	128	6	,	,	PUNCT
issue-352	128	7	costs	cost	NOUN
issue-352	128	8	can	can	AUX
issue-352	128	9	be	be	AUX
issue-352	128	10	monitored	monitor	VERB
issue-352	128	11	in	in	ADP
issue-352	128	12	terms	term	NOUN
issue-352	128	13	of	of	ADP
issue-352	128	14	planning	planning	NOUN
issue-352	128	15	and	and	CCONJ
issue-352	128	16	accounting	accounting	NOUN
issue-352	128	17	at	at	ADP
issue-352	128	18	the	the	DET
issue-352	128	19	place	place	NOUN
issue-352	128	20	of	of	ADP
issue-352	128	21	their	their	PRON
issue-352	128	22	occurrence	occurrence	NOUN
issue-352	128	23	and	and	CCONJ
issue-352	128	24	for	for	ADP
issue-352	128	25	certain	certain	ADJ
issue-352	128	26	types	type	NOUN
issue-352	128	27	of	of	ADP
issue-352	128	28	products	product	NOUN
issue-352	128	29	.	.	PUNCT
issue-352	129	1	in	in	ADP
issue-352	129	2	addition	addition	NOUN
issue-352	129	3	,	,	PUNCT
issue-352	129	4	for	for	ADP
issue-352	129	5	each	each	DET
issue-352	129	6	cost	cost	NOUN
issue-352	129	7	item	item	NOUN
issue-352	129	8	,	,	PUNCT
issue-352	129	9	you	you	PRON
issue-352	129	10	can	can	AUX
issue-352	129	11	determine	determine	VERB
issue-352	129	12	the	the	DET
issue-352	129	13	degree	degree	NOUN
issue-352	129	14	of	of	ADP
issue-352	129	15	relation	relation	NOUN
issue-352	129	16	of	of	ADP
issue-352	129	17	costs	cost	NOUN
issue-352	129	18	and	and	CCONJ
issue-352	129	19	the	the	DET
issue-352	129	20	set	set	NOUN
issue-352	129	21	costing	cost	VERB
issue-352	129	22	item	item	NOUN
issue-352	129	23	.	.	PUNCT
issue-352	130	1	4	4	X
issue-352	130	2	.	.	X
issue-352	130	3	additional	additional	ADJ
issue-352	130	4	features	feature	NOUN
issue-352	130	5	of	of	ADP
issue-352	130	6	cost	cost	NOUN
issue-352	130	7	classification	classification	NOUN
issue-352	130	8	not	not	PART
issue-352	130	9	all	all	DET
issue-352	130	10	classification	classification	NOUN
issue-352	130	11	features	feature	NOUN
issue-352	130	12	proposed	propose	VERB
issue-352	130	13	in	in	ADP
issue-352	130	14	the	the	DET
issue-352	130	15	relevant	relevant	ADJ
issue-352	130	16	literature	literature	NOUN
issue-352	130	17	are	be	AUX
issue-352	130	18	used	use	VERB
issue-352	130	19	and	and	CCONJ
issue-352	130	20	applied	apply	VERB
issue-352	130	21	in	in	ADP
issue-352	130	22	national	national	ADJ
issue-352	130	23	cost	cost	NOUN
issue-352	130	24	management	management	NOUN
issue-352	130	25	practices	practice	NOUN
issue-352	130	26	since	since	SCONJ
issue-352	130	27	some	some	DET
issue-352	130	28	features	feature	NOUN
issue-352	130	29	are	be	AUX
issue-352	130	30	quite	quite	ADV
issue-352	130	31	similar	similar	ADJ
issue-352	130	32	in	in	ADP
issue-352	130	33	order	order	NOUN
issue-352	130	34	to	to	PART
issue-352	130	35	allocate	allocate	VERB
issue-352	130	36	costs	cost	NOUN
issue-352	130	37	to	to	ADP
issue-352	130	38	independent	independent	ADJ
issue-352	130	39	groups	group	NOUN
issue-352	130	40	.	.	PUNCT
issue-352	131	1	in	in	ADP
issue-352	131	2	this	this	DET
issue-352	131	3	regard	regard	NOUN
issue-352	131	4	,	,	PUNCT
issue-352	131	5	we	we	PRON
issue-352	131	6	distinguish	distinguish	VERB
issue-352	131	7	8	8	NUM
issue-352	131	8	classification	classification	NOUN
issue-352	131	9	criteria	criterion	NOUN
issue-352	131	10	for	for	ADP
issue-352	131	11	cost	cost	NOUN
issue-352	131	12	sharing	sharing	NOUN
issue-352	131	13	(	(	PUNCT
issue-352	131	14	which	which	PRON
issue-352	131	15	meet	meet	VERB
issue-352	131	16	the	the	DET
issue-352	131	17	current	current	ADJ
issue-352	131	18	requirements	requirement	NOUN
issue-352	131	19	table	table	VERB
issue-352	131	20	2	2	NUM
issue-352	131	21	additional	additional	ADJ
issue-352	131	22	attributes	attribute	NOUN
issue-352	131	23	of	of	ADP
issue-352	131	24	cost	cost	NOUN
issue-352	131	25	classification	classification	NOUN
issue-352	131	26	classification	classification	NOUN
issue-352	131	27	attribute	attribute	NOUN
issue-352	131	28	types	type	NOUN
issue-352	131	29	of	of	ADP
issue-352	131	30	costs	cost	NOUN
issue-352	131	31	characteristics	characteristic	VERB
issue-352	131	32	the	the	DET
issue-352	131	33	object	object	NOUN
issue-352	131	34	of	of	ADP
issue-352	131	35	management	management	NOUN
issue-352	131	36	1	1	NUM
issue-352	131	37	.	.	PUNCT
issue-352	131	38	ability	ability	NOUN
issue-352	131	39	to	to	PART
issue-352	131	40	control	control	VERB
issue-352	131	41	variable	variable	ADJ
issue-352	131	42	cost	cost	NOUN
issue-352	131	43	items	item	NOUN
issue-352	131	44	that	that	PRON
issue-352	131	45	can	can	AUX
issue-352	131	46	be	be	AUX
issue-352	131	47	sent	send	VERB
issue-352	131	48	at	at	ADP
issue-352	131	49	the	the	DET
issue-352	131	50	discretion	discretion	NOUN
issue-352	131	51	of	of	ADP
issue-352	131	52	the	the	DET
issue-352	131	53	department	department	NOUN
issue-352	131	54	head	head	NOUN
issue-352	131	55	managed	manage	VERB
issue-352	131	56	costs	cost	NOUN
issue-352	131	57	(	(	PUNCT
issue-352	131	58	control	control	NOUN
issue-352	131	59	over	over	ADP
issue-352	131	60	the	the	DET
issue-352	131	61	implementation	implementation	NOUN
issue-352	131	62	of	of	ADP
issue-352	131	63	planning	planning	NOUN
issue-352	131	64	,	,	PUNCT
issue-352	131	65	organization	organization	NOUN
issue-352	131	66	and	and	CCONJ
issue-352	131	67	regulation	regulation	NOUN
issue-352	131	68	functions	function	NOUN
issue-352	131	69	)	)	PUNCT
issue-352	131	70	are	be	AUX
issue-352	131	71	primarily	primarily	ADV
issue-352	131	72	subject	subject	ADJ
issue-352	131	73	to	to	ADP
issue-352	131	74	the	the	DET
issue-352	131	75	management	management	NOUN
issue-352	131	76	processinvariable	processinvariable	ADJ
issue-352	131	77	cost	cost	NOUN
issue-352	131	78	items	item	NOUN
issue-352	131	79	that	that	PRON
issue-352	131	80	can	can	AUX
issue-352	131	81	not	not	PART
issue-352	131	82	be	be	AUX
issue-352	131	83	managed	manage	VERB
issue-352	131	84	and	and	CCONJ
issue-352	131	85	which	which	PRON
issue-352	131	86	do	do	AUX
issue-352	131	87	not	not	PART
issue-352	131	88	depend	depend	VERB
issue-352	131	89	on	on	ADP
issue-352	131	90	the	the	DET
issue-352	131	91	department	department	NOUN
issue-352	131	92	manager	manager	NOUN
issue-352	131	93	2	2	NUM
issue-352	131	94	.	.	PUNCT
issue-352	131	95	reflection	reflection	NOUN
issue-352	131	96	in	in	ADP
issue-352	131	97	the	the	DET
issue-352	131	98	accounting	accounting	NOUN
issue-352	131	99	and	and	CCONJ
issue-352	131	100	report	report	NOUN
issue-352	131	101	took	take	VERB
issue-352	131	102	place	place	NOUN
issue-352	131	103	and	and	CCONJ
issue-352	131	104	are	be	AUX
issue-352	131	105	reflected	reflect	VERB
issue-352	131	106	in	in	ADP
issue-352	131	107	the	the	DET
issue-352	131	108	register	register	NOUN
issue-352	131	109	and	and	CCONJ
issue-352	131	110	the	the	DET
issue-352	131	111	report	report	NOUN
issue-352	131	112	actually	actually	ADV
issue-352	131	113	incurred	incur	VERB
issue-352	131	114	costs	cost	NOUN
issue-352	131	115	reflected	reflect	VERB
issue-352	131	116	in	in	ADP
issue-352	131	117	accounting	accounting	NOUN
issue-352	131	118	and	and	CCONJ
issue-352	131	119	management	management	NOUN
issue-352	131	120	reporting	reporting	NOUN
issue-352	131	121	in	in	ADP
issue-352	131	122	the	the	DET
issue-352	131	123	course	course	NOUN
issue-352	131	124	of	of	ADP
issue-352	131	125	the	the	DET
issue-352	131	126	cost	cost	NOUN
issue-352	131	127	management	management	NOUN
issue-352	131	128	process	process	NOUN
issue-352	131	129	,	,	PUNCT
issue-352	131	130	first	first	ADV
issue-352	131	131	and	and	CCONJ
issue-352	131	132	foremost	foremost	ADV
issue-352	131	133	,	,	PUNCT
issue-352	131	134	the	the	DET
issue-352	131	135	second	second	ADJ
issue-352	131	136	and	and	CCONJ
issue-352	131	137	third	third	ADJ
issue-352	131	138	group	group	NOUN
issue-352	131	139	of	of	ADP
issue-352	131	140	costs	cost	NOUN
issue-352	131	141	should	should	AUX
issue-352	131	142	be	be	AUX
issue-352	131	143	identified	identify	VERB
issue-352	131	144	,	,	PUNCT
issue-352	131	145	since	since	SCONJ
issue-352	131	146	their	their	PRON
issue-352	131	147	availability	availability	NOUN
issue-352	131	148	can	can	AUX
issue-352	131	149	significantly	significantly	ADV
issue-352	131	150	distort	distort	VERB
issue-352	131	151	the	the	DET
issue-352	131	152	value	value	NOUN
issue-352	131	153	of	of	ADP
issue-352	131	154	the	the	DET
issue-352	131	155	product	product	NOUN
issue-352	131	156	cost	cost	NOUN
issue-352	131	157	of	of	ADP
issue-352	131	158	the	the	DET
issue-352	131	159	product	product	NOUN
issue-352	131	160	,	,	PUNCT
issue-352	131	161	and	and	CCONJ
issue-352	131	162	question	question	VERB
issue-352	131	163	the	the	DET
issue-352	131	164	reliability	reliability	NOUN
issue-352	131	165	of	of	ADP
issue-352	131	166	the	the	DET
issue-352	131	167	entire	entire	ADJ
issue-352	131	168	accounting	accounting	NOUN
issue-352	131	169	had	have	VERB
issue-352	131	170	a	a	DET
issue-352	131	171	place	place	NOUN
issue-352	131	172	but	but	CCONJ
issue-352	131	173	are	be	AUX
issue-352	131	174	not	not	PART
issue-352	131	175	reflected	reflect	VERB
issue-352	131	176	in	in	ADP
issue-352	131	177	the	the	DET
issue-352	131	178	accounting	accounting	NOUN
issue-352	131	179	and	and	CCONJ
issue-352	131	180	reporting	report	VERB
issue-352	131	181	actually	actually	ADV
issue-352	131	182	incurred	incur	VERB
issue-352	131	183	costs	cost	NOUN
issue-352	131	184	that	that	PRON
issue-352	131	185	are	be	AUX
issue-352	131	186	not	not	PART
issue-352	131	187	reflected	reflect	VERB
issue-352	131	188	in	in	ADP
issue-352	131	189	the	the	DET
issue-352	131	190	accounting	accounting	NOUN
issue-352	131	191	and	and	CCONJ
issue-352	131	192	management	management	NOUN
issue-352	131	193	reports	report	NOUN
issue-352	131	194	did	do	AUX
issue-352	131	195	not	not	PART
issue-352	131	196	have	have	VERB
issue-352	131	197	a	a	DET
issue-352	131	198	place	place	NOUN
issue-352	131	199	,	,	PUNCT
issue-352	131	200	but	but	CCONJ
issue-352	131	201	are	be	AUX
issue-352	131	202	reflected	reflect	VERB
issue-352	131	203	in	in	ADP
issue-352	131	204	the	the	DET
issue-352	131	205	accounting	accounting	NOUN
issue-352	131	206	and	and	CCONJ
issue-352	131	207	reporting	report	VERB
issue-352	131	208	unavailable	unavailable	ADJ
issue-352	131	209	expenses	expense	NOUN
issue-352	131	210	,	,	PUNCT
issue-352	131	211	reflected	reflect	VERB
issue-352	131	212	in	in	ADP
issue-352	131	213	the	the	DET
issue-352	131	214	accounting	accounting	NOUN
issue-352	131	215	and	and	CCONJ
issue-352	131	216	reporting	report	VERB
issue-352	131	217	з	з	SYM
issue-352	131	218	.	.	NOUN
issue-352	131	219	principle	principle	NOUN
issue-352	131	220	of	of	ADP
issue-352	131	221	accepted	accept	VERB
issue-352	131	222	commitments	commitment	NOUN
issue-352	131	223	obligatory	obligatory	ADJ
issue-352	131	224	are	be	AUX
issue-352	131	225	the	the	DET
issue-352	131	226	consequence	consequence	NOUN
issue-352	131	227	of	of	ADP
issue-352	131	228	earlier	early	ADJ
issue-352	131	229	commitments	commitment	NOUN
issue-352	131	230	.	.	PUNCT
issue-352	132	1	in	in	ADP
issue-352	132	2	the	the	DET
issue-352	132	3	near	near	ADJ
issue-352	132	4	future	future	NOUN
issue-352	132	5	,	,	PUNCT
issue-352	132	6	nondiscretionary	nondiscretionary	ADJ
issue-352	132	7	expenses	expense	NOUN
issue-352	132	8	are	be	AUX
issue-352	132	9	fixed	fix	VERB
issue-352	132	10	,	,	PUNCT
issue-352	132	11	they	they	PRON
issue-352	132	12	can	can	AUX
issue-352	132	13	only	only	ADV
issue-352	132	14	be	be	AUX
issue-352	132	15	changed	change	VERB
issue-352	132	16	after	after	ADP
issue-352	132	17	the	the	DET
issue-352	132	18	expiration	expiration	NOUN
issue-352	132	19	of	of	ADP
issue-352	132	20	the	the	DET
issue-352	132	21	deadline	deadline	NOUN
issue-352	132	22	for	for	ADP
issue-352	132	23	the	the	DET
issue-352	132	24	accepted	accept	VERB
issue-352	132	25	commitments	commitment	NOUN
issue-352	132	26	management	management	NOUN
issue-352	132	27	and	and	CCONJ
issue-352	132	28	forecasting	forecasting	NOUN
issue-352	132	29	,	,	PUNCT
issue-352	132	30	in	in	ADP
issue-352	132	31	the	the	DET
issue-352	132	32	first	first	ADJ
issue-352	132	33	place	place	NOUN
issue-352	132	34	,	,	PUNCT
issue-352	132	35	must	must	AUX
issue-352	132	36	be	be	AUX
issue-352	132	37	subject	subject	ADJ
issue-352	132	38	to	to	ADP
issue-352	132	39	obligatory	obligatory	ADJ
issue-352	132	40	costs	cost	NOUN
issue-352	132	41	,	,	PUNCT
issue-352	132	42	because	because	SCONJ
issue-352	132	43	when	when	SCONJ
issue-352	132	44	circumstances	circumstance	NOUN
issue-352	132	45	change	change	VERB
issue-352	132	46	in	in	ADP
issue-352	132	47	the	the	DET
issue-352	132	48	future	future	NOUN
issue-352	132	49	,	,	PUNCT
issue-352	132	50	the	the	DET
issue-352	132	51	costs	cost	NOUN
issue-352	132	52	caused	cause	VERB
issue-352	132	53	by	by	ADP
issue-352	132	54	these	these	DET
issue-352	132	55	circumstances	circumstance	NOUN
issue-352	132	56	are	be	AUX
issue-352	132	57	retained	retain	VERB
issue-352	132	58	.	.	PUNCT
issue-352	133	1	both	both	DET
issue-352	133	2	cost	cost	NOUN
issue-352	133	3	groups	group	NOUN
issue-352	133	4	are	be	AUX
issue-352	133	5	without	without	ADP
issue-352	133	6	returning	return	VERB
issue-352	133	7	,	,	PUNCT
issue-352	133	8	that	that	ADV
issue-352	133	9	is	is	ADV
issue-352	133	10	,	,	PUNCT
issue-352	133	11	ineffective	ineffective	ADJ
issue-352	133	12	,	,	PUNCT
issue-352	133	13	and	and	CCONJ
issue-352	133	14	therefore	therefore	ADV
issue-352	133	15	should	should	AUX
issue-352	133	16	be	be	AUX
issue-352	133	17	subject	subject	ADJ
issue-352	133	18	to	to	ADP
issue-352	133	19	mandatory	mandatory	ADJ
issue-352	133	20	control	control	NOUN
issue-352	133	21	and	and	CCONJ
issue-352	133	22	managementnon	managementnon	NOUN
issue-352	133	23	-	-	PUNCT
issue-352	133	24	obligatory	obligatory	ADJ
issue-352	133	25	are	be	AUX
issue-352	133	26	subject	subject	ADJ
issue-352	133	27	to	to	ADP
issue-352	133	28	earlier	early	ADJ
issue-352	133	29	obligations	obligation	NOUN
issue-352	133	30	,	,	PUNCT
issue-352	133	31	but	but	CCONJ
issue-352	133	32	may	may	AUX
issue-352	133	33	change	change	VERB
issue-352	133	34	immediately	immediately	ADV
issue-352	133	35	after	after	ADP
issue-352	133	36	changes	change	NOUN
issue-352	133	37	in	in	ADP
issue-352	133	38	the	the	DET
issue-352	133	39	obligations	obligation	NOUN
issue-352	133	40	of	of	ADP
issue-352	133	41	the	the	DET
issue-352	133	42	parties	party	NOUN
issue-352	133	43	4	4	NUM
issue-352	133	44	.	.	PUNCT
issue-352	133	45	place	place	NOUN
issue-352	133	46	of	of	ADP
issue-352	133	47	formation	formation	NOUN
issue-352	133	48	own	own	ADJ
issue-352	133	49	costs	cost	NOUN
issue-352	133	50	are	be	AUX
issue-352	133	51	made	make	VERB
issue-352	133	52	in	in	ADP
issue-352	133	53	this	this	DET
issue-352	133	54	subdivision	subdivision	NOUN
issue-352	133	55	this	this	DET
issue-352	133	56	division	division	NOUN
issue-352	133	57	allows	allow	VERB
issue-352	133	58	,	,	PUNCT
issue-352	133	59	in	in	ADP
issue-352	133	60	terms	term	NOUN
issue-352	133	61	of	of	ADP
issue-352	133	62	management	management	NOUN
issue-352	133	63	,	,	PUNCT
issue-352	133	64	to	to	PART
issue-352	133	65	further	far	ADV
issue-352	133	66	differentially	differentially	ADV
issue-352	133	67	allocate	allocate	VERB
issue-352	133	68	costs	cost	NOUN
issue-352	133	69	,	,	PUNCT
issue-352	133	70	paying	pay	VERB
issue-352	133	71	a	a	DET
issue-352	133	72	particular	particular	ADJ
issue-352	133	73	attention	attention	NOUN
issue-352	133	74	to	to	ADP
issue-352	133	75	its	its	PRON
issue-352	133	76	own	own	ADJ
issue-352	133	77	costs	cost	NOUN
issue-352	133	78	,	,	PUNCT
issue-352	133	79	and	and	CCONJ
issue-352	133	80	is	be	AUX
issue-352	133	81	designed	design	VERB
issue-352	133	82	to	to	PART
issue-352	133	83	address	address	VERB
issue-352	133	84	the	the	DET
issue-352	133	85	following	following	ADJ
issue-352	133	86	tasks	task	NOUN
issue-352	133	87	:	:	PUNCT
issue-352	133	88	ensuring	ensure	VERB
issue-352	133	89	the	the	DET
issue-352	133	90	possibility	possibility	NOUN
issue-352	133	91	of	of	ADP
issue-352	133	92	managing	manage	VERB
issue-352	133	93	the	the	DET
issue-352	133	94	costeffectiveness	costeffectiveness	NOUN
issue-352	133	95	of	of	ADP
issue-352	133	96	individual	individual	ADJ
issue-352	133	97	units	unit	NOUN
issue-352	133	98	;	;	PUNCT
issue-352	133	99	increasing	increase	VERB
issue-352	133	100	the	the	DET
issue-352	133	101	accuracy	accuracy	NOUN
issue-352	133	102	and	and	CCONJ
issue-352	133	103	degree	degree	NOUN
issue-352	133	104	of	of	ADP
issue-352	133	105	detail	detail	NOUN
issue-352	133	106	of	of	ADP
issue-352	133	107	the	the	DET
issue-352	133	108	calculation	calculation	NOUN
issue-352	133	109	of	of	ADP
issue-352	133	110	production	production	NOUN
issue-352	133	111	cost	cost	NOUN
issue-352	133	112	,	,	PUNCT
issue-352	133	113	especially	especially	ADV
issue-352	133	114	for	for	ADP
issue-352	133	115	complex	complex	ADJ
issue-352	133	116	,	,	PUNCT
issue-352	133	117	heterogeneous	heterogeneous	ADJ
issue-352	133	118	production	production	NOUN
issue-352	133	119	,	,	PUNCT
issue-352	133	120	producing	produce	VERB
issue-352	133	121	a	a	DET
issue-352	133	122	large	large	ADJ
issue-352	133	123	assortment	assortment	NOUN
issue-352	133	124	of	of	ADP
issue-352	133	125	products	product	NOUN
issue-352	133	126	not	not	PART
issue-352	133	127	own	own	ADJ
issue-352	133	128	costs	cost	NOUN
issue-352	133	129	incurred	incur	VERB
issue-352	133	130	by	by	ADP
issue-352	133	131	another	another	DET
issue-352	133	132	subdivision	subdivision	NOUN
issue-352	133	133	6	6	NUM
issue-352	133	134	.	.	PUNCT
issue-352	133	135	by	by	ADP
issue-352	133	136	factor	factor	NOUN
issue-352	133	137	of	of	ADP
issue-352	133	138	stability	stability	NOUN
issue-352	133	139	fixed	fix	VERB
issue-352	133	140	for	for	ADP
issue-352	133	141	a	a	DET
issue-352	133	142	long	long	ADJ
issue-352	133	143	time	time	NOUN
issue-352	133	144	costs	cost	NOUN
issue-352	133	145	that	that	PRON
issue-352	133	146	are	be	AUX
issue-352	133	147	not	not	PART
issue-352	133	148	subject	subject	ADJ
issue-352	133	149	to	to	ADP
issue-352	133	150	change	change	NOUN
issue-352	133	151	over	over	ADP
issue-352	133	152	a	a	DET
issue-352	133	153	long	long	ADJ
issue-352	133	154	period	period	NOUN
issue-352	133	155	of	of	ADP
issue-352	133	156	time	time	NOUN
issue-352	133	157	the	the	DET
issue-352	133	158	object	object	NOUN
issue-352	133	159	of	of	ADP
issue-352	133	160	management	management	NOUN
issue-352	133	161	,	,	PUNCT
issue-352	133	162	first	first	ADV
issue-352	133	163	of	of	ADP
issue-352	133	164	all	all	PRON
issue-352	133	165	,	,	PUNCT
issue-352	133	166	must	must	AUX
issue-352	133	167	be	be	AUX
issue-352	133	168	often	often	ADV
issue-352	133	169	variable	variable	ADJ
issue-352	133	170	costs	cost	NOUN
issue-352	133	171	,	,	PUNCT
issue-352	133	172	the	the	DET
issue-352	133	173	level	level	NOUN
issue-352	133	174	of	of	ADP
issue-352	133	175	which	which	PRON
issue-352	133	176	is	be	AUX
issue-352	133	177	determined	determine	VERB
issue-352	133	178	annually	annually	ADV
issue-352	133	179	in	in	ADP
issue-352	133	180	the	the	DET
issue-352	133	181	planning	planning	NOUN
issue-352	133	182	process	process	NOUN
issue-352	133	183	(	(	PUNCT
issue-352	133	184	control	control	NOUN
issue-352	133	185	over	over	ADP
issue-352	133	186	the	the	DET
issue-352	133	187	implementation	implementation	NOUN
issue-352	133	188	of	of	ADP
issue-352	133	189	planning	planning	NOUN
issue-352	133	190	,	,	PUNCT
issue-352	133	191	regulation	regulation	NOUN
issue-352	133	192	,	,	PUNCT
issue-352	133	193	and	and	CCONJ
issue-352	133	194	analysis	analysis	NOUN
issue-352	133	195	functions	function	NOUN
issue-352	133	196	)	)	PUNCT
issue-352	133	197	often	often	ADV
issue-352	133	198	variable	variable	ADJ
issue-352	133	199	costs	cost	NOUN
issue-352	133	200	that	that	PRON
issue-352	133	201	vary	vary	VERB
issue-352	133	202	with	with	ADP
issue-352	133	203	a	a	DET
issue-352	133	204	high	high	ADJ
issue-352	133	205	degree	degree	NOUN
issue-352	133	206	of	of	ADP
issue-352	133	207	periodicity	periodicity	NOUN
issue-352	133	208	baltic	baltic	ADJ
issue-352	133	209	journal	journal	PROPN
issue-352	133	210	of	of	ADP
issue-352	133	211	economic	economic	ADJ
issue-352	133	212	studies	study	NOUN
issue-352	133	213	207	207	NUM
issue-352	133	214	vol	vol	NOUN
issue-352	133	215	.	.	PUNCT
issue-352	134	1	4	4	NUM
issue-352	134	2	,	,	PUNCT
issue-352	134	3	no	no	INTJ
issue-352	134	4	.	.	NOUN
issue-352	134	5	1	1	NUM
issue-352	134	6	,	,	PUNCT
issue-352	134	7	2018	2018	NUM
issue-352	134	8	for	for	ADP
issue-352	134	9	the	the	DET
issue-352	134	10	transition	transition	NOUN
issue-352	134	11	to	to	ADP
issue-352	134	12	the	the	DET
issue-352	134	13	international	international	ADJ
issue-352	134	14	accounting	accounting	NOUN
issue-352	134	15	system	system	NOUN
issue-352	134	16	)	)	PUNCT
issue-352	134	17	,	,	PUNCT
issue-352	134	18	in	in	ADP
issue-352	134	19	our	our	PRON
issue-352	134	20	opinion	opinion	NOUN
issue-352	134	21	,	,	PUNCT
issue-352	134	22	the	the	DET
issue-352	134	23	most	most	ADV
issue-352	134	24	objective	objective	ADJ
issue-352	134	25	and	and	CCONJ
issue-352	134	26	useful	useful	ADJ
issue-352	134	27	for	for	ADP
issue-352	134	28	the	the	DET
issue-352	134	29	organization	organization	NOUN
issue-352	134	30	of	of	ADP
issue-352	134	31	accounting	accounting	NOUN
issue-352	134	32	,	,	PUNCT
issue-352	134	33	control	control	NOUN
issue-352	134	34	,	,	PUNCT
issue-352	134	35	analysis	analysis	NOUN
issue-352	134	36	,	,	PUNCT
issue-352	134	37	and	and	CCONJ
issue-352	134	38	cost	cost	NOUN
issue-352	134	39	management	management	NOUN
issue-352	134	40	:	:	PUNCT
issue-352	134	41	by	by	ADP
issue-352	134	42	economic	economic	ADJ
issue-352	134	43	content	content	NOUN
issue-352	134	44	;	;	PUNCT
issue-352	134	45	by	by	ADP
issue-352	134	46	relation	relation	NOUN
issue-352	134	47	to	to	ADP
issue-352	134	48	the	the	DET
issue-352	134	49	technological	technological	ADJ
issue-352	134	50	process	process	NOUN
issue-352	134	51	;	;	PUNCT
issue-352	134	52	by	by	ADP
issue-352	134	53	net	net	ADJ
issue-352	134	54	cost	cost	NOUN
issue-352	134	55	items	item	NOUN
issue-352	134	56	;	;	PUNCT
issue-352	134	57	by	by	ADP
issue-352	134	58	types	type	NOUN
issue-352	134	59	of	of	ADP
issue-352	134	60	products	product	NOUN
issue-352	134	61	,	,	PUNCT
issue-352	134	62	works	work	NOUN
issue-352	134	63	,	,	PUNCT
issue-352	134	64	and	and	CCONJ
issue-352	134	65	services	service	NOUN
issue-352	134	66	;	;	PUNCT
issue-352	134	67	by	by	ADP
issue-352	134	68	the	the	DET
issue-352	134	69	method	method	NOUN
issue-352	134	70	of	of	ADP
issue-352	134	71	distribution	distribution	NOUN
issue-352	134	72	to	to	ADP
issue-352	134	73	the	the	DET
issue-352	134	74	object	object	NOUN
issue-352	134	75	of	of	ADP
issue-352	134	76	production	production	NOUN
issue-352	134	77	(	(	PUNCT
issue-352	134	78	accounting	accounting	NOUN
issue-352	134	79	)	)	PUNCT
issue-352	134	80	;	;	PUNCT
issue-352	134	81	by	by	ADP
issue-352	134	82	relation	relation	NOUN
issue-352	134	83	to	to	ADP
issue-352	134	84	the	the	DET
issue-352	134	85	volume	volume	NOUN
issue-352	134	86	of	of	ADP
issue-352	134	87	production	production	NOUN
issue-352	134	88	;	;	PUNCT
issue-352	134	89	by	by	ADP
issue-352	134	90	the	the	DET
issue-352	134	91	duration	duration	NOUN
issue-352	134	92	of	of	ADP
issue-352	134	93	action	action	NOUN
issue-352	134	94	(	(	PUNCT
issue-352	134	95	periodicity	periodicity	NOUN
issue-352	134	96	of	of	ADP
issue-352	134	97	occurrence	occurrence	NOUN
issue-352	134	98	)	)	PUNCT
issue-352	134	99	;	;	PUNCT
issue-352	134	100	by	by	ADP
issue-352	134	101	relation	relation	NOUN
issue-352	134	102	to	to	ADP
issue-352	134	103	the	the	DET
issue-352	134	104	plan	plan	NOUN
issue-352	134	105	.	.	PUNCT
issue-352	135	1	the	the	DET
issue-352	135	2	classification	classification	NOUN
issue-352	135	3	of	of	ADP
issue-352	135	4	costs	cost	NOUN
issue-352	135	5	is	be	AUX
issue-352	135	6	a	a	DET
issue-352	135	7	fairly	fairly	ADV
issue-352	135	8	dynamic	dynamic	ADJ
issue-352	135	9	and	and	CCONJ
issue-352	135	10	open	open	ADJ
issue-352	135	11	system	system	NOUN
issue-352	135	12	,	,	PUNCT
issue-352	135	13	and	and	CCONJ
issue-352	135	14	the	the	DET
issue-352	135	15	emergence	emergence	NOUN
issue-352	135	16	of	of	ADP
issue-352	135	17	new	new	ADJ
issue-352	135	18	criteria	criterion	NOUN
issue-352	135	19	not	not	PART
issue-352	135	20	prevent	prevent	VERB
issue-352	135	21	the	the	DET
issue-352	135	22	use	use	NOUN
issue-352	135	23	of	of	ADP
issue-352	135	24	previously	previously	ADV
issue-352	135	25	proposed	propose	VERB
issue-352	135	26	,	,	PUNCT
issue-352	135	27	nor	nor	CCONJ
issue-352	135	28	give	give	VERB
issue-352	135	29	users	user	NOUN
issue-352	135	30	the	the	DET
issue-352	135	31	opportunity	opportunity	NOUN
issue-352	135	32	to	to	PART
issue-352	135	33	select	select	VERB
issue-352	135	34	and	and	CCONJ
issue-352	135	35	manage	manage	VERB
issue-352	135	36	new	new	ADJ
issue-352	135	37	types	type	NOUN
issue-352	135	38	of	of	ADP
issue-352	135	39	costs	cost	NOUN
issue-352	135	40	,	,	PUNCT
issue-352	135	41	depending	depend	VERB
issue-352	135	42	on	on	ADP
issue-352	135	43	the	the	DET
issue-352	135	44	needs	need	NOUN
issue-352	135	45	and	and	CCONJ
issue-352	135	46	capabilities	capability	NOUN
issue-352	135	47	of	of	ADP
issue-352	135	48	the	the	DET
issue-352	135	49	management	management	NOUN
issue-352	135	50	system	system	NOUN
issue-352	135	51	.	.	PUNCT
issue-352	136	1	all	all	DET
issue-352	136	2	types	type	NOUN
issue-352	136	3	of	of	ADP
issue-352	136	4	costs	cost	NOUN
issue-352	136	5	,	,	PUNCT
issue-352	136	6	distinguished	distinguish	VERB
issue-352	136	7	by	by	ADP
issue-352	136	8	the	the	DET
issue-352	136	9	criteria	criterion	NOUN
issue-352	136	10	considered	consider	VERB
issue-352	136	11	,	,	PUNCT
issue-352	136	12	are	be	AUX
issue-352	136	13	used	use	VERB
issue-352	136	14	in	in	ADP
issue-352	136	15	the	the	DET
issue-352	136	16	management	management	NOUN
issue-352	136	17	of	of	ADP
issue-352	136	18	costs	cost	NOUN
issue-352	136	19	of	of	ADP
issue-352	136	20	the	the	DET
issue-352	136	21	enterprise	enterprise	NOUN
issue-352	136	22	.	.	PUNCT
issue-352	137	1	the	the	DET
issue-352	137	2	given	give	VERB
issue-352	137	3	multiplicity	multiplicity	NOUN
issue-352	137	4	of	of	ADP
issue-352	137	5	types	type	NOUN
issue-352	137	6	of	of	ADP
issue-352	137	7	expenses	expense	NOUN
issue-352	137	8	should	should	AUX
issue-352	137	9	be	be	AUX
issue-352	137	10	applied	apply	VERB
issue-352	137	11	at	at	ADP
issue-352	137	12	large	large	ADJ
issue-352	137	13	enterprises	enterprise	NOUN
issue-352	137	14	since	since	SCONJ
issue-352	137	15	the	the	DET
issue-352	137	16	division	division	NOUN
issue-352	137	17	of	of	ADP
issue-352	137	18	the	the	DET
issue-352	137	19	whole	whole	ADJ
issue-352	137	20	value	value	NOUN
issue-352	137	21	of	of	ADP
issue-352	137	22	costs	cost	NOUN
issue-352	137	23	of	of	ADP
issue-352	137	24	certain	certain	ADJ
issue-352	137	25	types	type	NOUN
issue-352	137	26	by	by	ADP
issue-352	137	27	means	mean	NOUN
issue-352	137	28	of	of	ADP
issue-352	137	29	the	the	DET
issue-352	137	30	considered	consider	VERB
issue-352	137	31	criteria	criterion	NOUN
issue-352	137	32	to	to	ADP
issue-352	137	33	some	some	DET
issue-352	137	34	extent	extent	NOUN
issue-352	137	35	simplifies	simplify	VERB
issue-352	137	36	the	the	DET
issue-352	137	37	managerial	managerial	ADJ
issue-352	137	38	influence	influence	NOUN
issue-352	137	39	on	on	ADP
issue-352	137	40	them	they	PRON
issue-352	137	41	and	and	CCONJ
issue-352	137	42	thus	thus	ADV
issue-352	137	43	contributes	contribute	VERB
issue-352	137	44	to	to	ADP
issue-352	137	45	their	their	PRON
issue-352	137	46	reduction	reduction	NOUN
issue-352	137	47	.	.	PUNCT
issue-352	138	1	thus	thus	ADV
issue-352	138	2	,	,	PUNCT
issue-352	138	3	the	the	DET
issue-352	138	4	classification	classification	NOUN
issue-352	138	5	of	of	ADP
issue-352	138	6	costs	cost	NOUN
issue-352	138	7	affects	affect	VERB
issue-352	138	8	the	the	DET
issue-352	138	9	choice	choice	NOUN
issue-352	138	10	and	and	CCONJ
issue-352	138	11	further	further	ADJ
issue-352	138	12	application	application	NOUN
issue-352	138	13	of	of	ADP
issue-352	138	14	cost	cost	NOUN
issue-352	138	15	management	management	NOUN
issue-352	138	16	methods	method	NOUN
issue-352	138	17	as	as	ADP
issue-352	138	18	tools	tool	NOUN
issue-352	138	19	of	of	ADP
issue-352	138	20	management	management	NOUN
issue-352	138	21	influence	influence	NOUN
issue-352	138	22	.	.	PUNCT
issue-352	139	1	but	but	CCONJ
issue-352	139	2	there	there	PRON
issue-352	139	3	are	be	VERB
issue-352	139	4	other	other	ADJ
issue-352	139	5	prerequisites	prerequisite	NOUN
issue-352	139	6	for	for	ADP
issue-352	139	7	such	such	DET
issue-352	139	8	an	an	DET
issue-352	139	9	option	option	NOUN
issue-352	139	10	that	that	PRON
issue-352	139	11	require	require	VERB
issue-352	139	12	appropriate	appropriate	ADJ
issue-352	139	13	research	research	NOUN
issue-352	139	14	.	.	PUNCT
issue-352	140	1	the	the	DET
issue-352	140	2	listed	list	VERB
issue-352	140	3	classification	classification	NOUN
issue-352	140	4	features	feature	NOUN
issue-352	140	5	are	be	AUX
issue-352	140	6	the	the	DET
issue-352	140	7	basis	basis	NOUN
issue-352	140	8	for	for	ADP
issue-352	140	9	the	the	DET
issue-352	140	10	formation	formation	NOUN
issue-352	140	11	of	of	ADP
issue-352	140	12	the	the	DET
issue-352	140	13	system	system	NOUN
issue-352	140	14	of	of	ADP
issue-352	140	15	classification	classification	NOUN
issue-352	140	16	and	and	CCONJ
issue-352	140	17	choice	choice	NOUN
issue-352	140	18	of	of	ADP
issue-352	140	19	management	management	NOUN
issue-352	140	20	accounting	accounting	NOUN
issue-352	140	21	methods	method	NOUN
issue-352	140	22	that	that	PRON
issue-352	140	23	can	can	AUX
issue-352	140	24	be	be	AUX
issue-352	140	25	used	use	VERB
issue-352	140	26	in	in	ADP
issue-352	140	27	various	various	ADJ
issue-352	140	28	enterprises	enterprise	NOUN
issue-352	140	29	taking	take	VERB
issue-352	140	30	into	into	ADP
issue-352	140	31	account	account	NOUN
issue-352	140	32	business	business	NOUN
issue-352	140	33	peculiarities	peculiarity	NOUN
issue-352	140	34	,	,	PUNCT
issue-352	140	35	including	include	VERB
issue-352	140	36	those	those	PRON
issue-352	140	37	of	of	ADP
issue-352	140	38	machine	machine	NOUN
issue-352	140	39	-	-	PUNCT
issue-352	140	40	building	building	NOUN
issue-352	140	41	enterprises	enterprise	NOUN
issue-352	140	42	.	.	PUNCT
issue-352	141	1	at	at	ADP
issue-352	141	2	the	the	DET
issue-352	141	3	same	same	ADJ
issue-352	141	4	time	time	NOUN
issue-352	141	5	,	,	PUNCT
issue-352	141	6	it	it	PRON
issue-352	141	7	is	be	AUX
issue-352	141	8	considered	consider	VERB
issue-352	141	9	possible	possible	ADJ
issue-352	141	10	for	for	SCONJ
issue-352	141	11	an	an	DET
issue-352	141	12	enterprise	enterprise	NOUN
issue-352	141	13	to	to	PART
issue-352	141	14	independently	independently	ADV
issue-352	141	15	select	select	VERB
issue-352	141	16	those	those	DET
issue-352	141	17	classification	classification	NOUN
issue-352	141	18	characteristics	characteristic	NOUN
issue-352	141	19	of	of	ADP
issue-352	141	20	the	the	DET
issue-352	141	21	grouping	grouping	NOUN
issue-352	141	22	of	of	ADP
issue-352	141	23	costs	cost	NOUN
issue-352	141	24	that	that	PRON
issue-352	141	25	are	be	AUX
issue-352	141	26	used	use	VERB
issue-352	141	27	by	by	ADP
issue-352	141	28	it	it	PRON
issue-352	141	29	for	for	ADP
issue-352	141	30	further	further	ADJ
issue-352	141	31	study	study	NOUN
issue-352	141	32	and	and	CCONJ
issue-352	141	33	analysis	analysis	NOUN
issue-352	141	34	of	of	ADP
issue-352	141	35	the	the	DET
issue-352	141	36	behaviour	behaviour	NOUN
issue-352	141	37	of	of	ADP
issue-352	141	38	costs	cost	NOUN
issue-352	141	39	in	in	ADP
issue-352	141	40	a	a	DET
issue-352	141	41	competitive	competitive	ADJ
issue-352	141	42	enterprise	enterprise	NOUN
issue-352	141	43	,	,	PUNCT
issue-352	141	44	taking	take	VERB
issue-352	141	45	into	into	ADP
issue-352	141	46	account	account	NOUN
issue-352	141	47	the	the	DET
issue-352	141	48	specifics	specific	NOUN
issue-352	141	49	of	of	ADP
issue-352	141	50	production	production	NOUN
issue-352	141	51	.	.	PUNCT
issue-352	142	1	the	the	DET
issue-352	142	2	above	above	ADJ
issue-352	142	3	features	feature	NOUN
issue-352	142	4	of	of	ADP
issue-352	142	5	the	the	DET
issue-352	142	6	classification	classification	NOUN
issue-352	142	7	of	of	ADP
issue-352	142	8	costs	cost	NOUN
issue-352	142	9	are	be	AUX
issue-352	142	10	directed	direct	VERB
issue-352	142	11	to	to	ADP
issue-352	142	12	the	the	DET
issue-352	142	13	choice	choice	NOUN
issue-352	142	14	of	of	ADP
issue-352	142	15	the	the	DET
issue-352	142	16	object	object	NOUN
issue-352	142	17	of	of	ADP
issue-352	142	18	control	control	NOUN
issue-352	142	19	in	in	ADP
issue-352	142	20	the	the	DET
issue-352	142	21	production	production	NOUN
issue-352	142	22	process	process	NOUN
issue-352	142	23	but	but	CCONJ
issue-352	142	24	do	do	AUX
issue-352	142	25	not	not	PART
issue-352	142	26	take	take	VERB
issue-352	142	27	into	into	ADP
issue-352	142	28	account	account	NOUN
issue-352	142	29	the	the	DET
issue-352	142	30	factor	factor	NOUN
issue-352	142	31	of	of	ADP
issue-352	142	32	the	the	DET
issue-352	142	33	possibility	possibility	NOUN
issue-352	142	34	of	of	ADP
issue-352	142	35	the	the	DET
issue-352	142	36	impact	impact	NOUN
issue-352	142	37	of	of	ADP
issue-352	142	38	each	each	DET
issue-352	142	39	subject	subject	NOUN
issue-352	142	40	on	on	ADP
issue-352	142	41	specific	specific	ADJ
issue-352	142	42	costs	cost	NOUN
issue-352	142	43	,	,	PUNCT
issue-352	142	44	that	that	ADV
issue-352	142	45	is	is	ADV
issue-352	142	46	,	,	PUNCT
issue-352	142	47	do	do	AUX
issue-352	142	48	not	not	PART
issue-352	142	49	allow	allow	VERB
issue-352	142	50	fully	fully	ADV
issue-352	142	51	realizing	realize	VERB
issue-352	142	52	the	the	DET
issue-352	142	53	functions	function	NOUN
issue-352	142	54	of	of	ADP
issue-352	142	55	cost	cost	NOUN
issue-352	142	56	management	management	NOUN
issue-352	142	57	.	.	PUNCT
issue-352	143	1	therefore	therefore	ADV
issue-352	143	2	,	,	PUNCT
issue-352	143	3	in	in	ADP
issue-352	143	4	our	our	PRON
issue-352	143	5	opinion	opinion	NOUN
issue-352	143	6	,	,	PUNCT
issue-352	143	7	it	it	PRON
issue-352	143	8	is	be	AUX
issue-352	143	9	necessary	necessary	ADJ
issue-352	143	10	to	to	PART
issue-352	143	11	introduce	introduce	VERB
issue-352	143	12	additional	additional	ADJ
issue-352	143	13	signs	sign	NOUN
issue-352	143	14	of	of	ADP
issue-352	143	15	classification	classification	NOUN
issue-352	143	16	(	(	PUNCT
issue-352	143	17	table	table	NOUN
issue-352	143	18	2	2	NUM
issue-352	143	19	)	)	PUNCT
issue-352	143	20	.	.	PUNCT
issue-352	144	1	the	the	DET
issue-352	144	2	variety	variety	NOUN
issue-352	144	3	of	of	ADP
issue-352	144	4	classification	classification	NOUN
issue-352	144	5	cost	cost	NOUN
issue-352	144	6	indicators	indicator	NOUN
issue-352	144	7	allows	allow	VERB
issue-352	144	8	accumulating	accumulate	VERB
issue-352	144	9	information	information	NOUN
issue-352	144	10	about	about	ADP
issue-352	144	11	them	they	PRON
issue-352	144	12	and	and	CCONJ
issue-352	144	13	using	use	VERB
issue-352	144	14	data	datum	NOUN
issue-352	144	15	for	for	ADP
issue-352	144	16	various	various	ADJ
issue-352	144	17	purposes	purpose	NOUN
issue-352	144	18	in	in	ADP
issue-352	144	19	management	management	NOUN
issue-352	144	20	production	production	NOUN
issue-352	144	21	to	to	PART
issue-352	144	22	improve	improve	VERB
issue-352	144	23	the	the	DET
issue-352	144	24	efficiency	efficiency	NOUN
issue-352	144	25	of	of	ADP
issue-352	144	26	the	the	DET
issue-352	144	27	enterprise	enterprise	NOUN
issue-352	144	28	.	.	PUNCT
issue-352	145	1	5	5	X
issue-352	145	2	.	.	X
issue-352	145	3	conclusion	conclusion	NOUN
issue-352	145	4	cost	cost	NOUN
issue-352	145	5	management	management	NOUN
issue-352	145	6	is	be	AUX
issue-352	145	7	not	not	PART
issue-352	145	8	an	an	DET
issue-352	145	9	end	end	NOUN
issue-352	145	10	in	in	ADP
issue-352	145	11	itself	itself	PRON
issue-352	145	12	,	,	PUNCT
issue-352	145	13	it	it	PRON
issue-352	145	14	is	be	AUX
issue-352	145	15	absolutely	absolutely	ADV
issue-352	145	16	necessary	necessary	ADJ
issue-352	145	17	for	for	SCONJ
issue-352	145	18	the	the	DET
issue-352	145	19	company	company	NOUN
issue-352	145	20	to	to	PART
issue-352	145	21	achieve	achieve	VERB
issue-352	145	22	a	a	DET
issue-352	145	23	certain	certain	ADJ
issue-352	145	24	economic	economic	ADJ
issue-352	145	25	result	result	NOUN
issue-352	145	26	,	,	PUNCT
issue-352	145	27	increase	increase	VERB
issue-352	145	28	the	the	DET
issue-352	145	29	efficiency	efficiency	NOUN
issue-352	145	30	of	of	ADP
issue-352	145	31	work	work	NOUN
issue-352	145	32	.	.	PUNCT
issue-352	146	1	functions	function	NOUN
issue-352	146	2	of	of	ADP
issue-352	146	3	cost	cost	NOUN
issue-352	146	4	management	management	NOUN
issue-352	146	5	are	be	AUX
issue-352	146	6	primary	primary	ADJ
issue-352	146	7	in	in	ADP
issue-352	146	8	relation	relation	NOUN
issue-352	146	9	to	to	ADP
issue-352	146	10	production	production	NOUN
issue-352	146	11	,	,	PUNCT
issue-352	146	12	that	that	ADV
issue-352	146	13	is	is	ADV
issue-352	146	14	,	,	PUNCT
issue-352	146	15	in	in	ADP
issue-352	146	16	order	order	NOUN
issue-352	146	17	to	to	PART
issue-352	146	18	achieve	achieve	VERB
issue-352	146	19	a	a	DET
issue-352	146	20	certain	certain	ADJ
issue-352	146	21	production	production	NOUN
issue-352	146	22	,	,	PUNCT
issue-352	146	23	economic	economic	ADJ
issue-352	146	24	,	,	PUNCT
issue-352	146	25	technical	technical	ADJ
issue-352	146	26	or	or	CCONJ
issue-352	146	27	another	another	DET
issue-352	146	28	result	result	NOUN
issue-352	146	29	,	,	PUNCT
issue-352	146	30	firstly	firstly	ADV
issue-352	146	31	it	it	PRON
issue-352	146	32	is	be	AUX
issue-352	146	33	necessary	necessary	ADJ
issue-352	146	34	to	to	PART
issue-352	146	35	incur	incur	VERB
issue-352	146	36	the	the	DET
issue-352	146	37	costs	cost	NOUN
issue-352	146	38	.	.	PUNCT
issue-352	147	1	the	the	DET
issue-352	147	2	study	study	NOUN
issue-352	147	3	proved	prove	VERB
issue-352	147	4	that	that	SCONJ
issue-352	147	5	the	the	DET
issue-352	147	6	prerequisite	prerequisite	NOUN
issue-352	147	7	for	for	ADP
issue-352	147	8	effective	effective	ADJ
issue-352	147	9	cost	cost	NOUN
issue-352	147	10	management	management	NOUN
issue-352	147	11	is	be	AUX
issue-352	147	12	their	their	PRON
issue-352	147	13	classification	classification	NOUN
issue-352	147	14	,	,	PUNCT
issue-352	147	15	on	on	ADP
issue-352	147	16	the	the	DET
issue-352	147	17	basis	basis	NOUN
issue-352	147	18	of	of	ADP
issue-352	147	19	which	which	PRON
issue-352	147	20	it	it	PRON
issue-352	147	21	becomes	become	VERB
issue-352	147	22	possible	possible	ADJ
issue-352	147	23	to	to	PART
issue-352	147	24	carry	carry	VERB
issue-352	147	25	out	out	ADP
issue-352	147	26	targeted	target	VERB
issue-352	147	27	managerial	managerial	ADJ
issue-352	147	28	influences	influence	NOUN
issue-352	147	29	on	on	ADP
issue-352	147	30	the	the	DET
issue-352	147	31	corresponding	corresponding	ADJ
issue-352	147	32	types	type	NOUN
issue-352	147	33	of	of	ADP
issue-352	147	34	costs	cost	NOUN
issue-352	147	35	,	,	PUNCT
issue-352	147	36	the	the	DET
issue-352	147	37	process	process	NOUN
issue-352	147	38	of	of	ADP
issue-352	147	39	their	their	PRON
issue-352	147	40	formation	formation	NOUN
issue-352	147	41	,	,	PUNCT
issue-352	147	42	and	and	CCONJ
issue-352	147	43	take	take	VERB
issue-352	147	44	into	into	ADP
issue-352	147	45	account	account	NOUN
issue-352	147	46	the	the	DET
issue-352	147	47	interaction	interaction	NOUN
issue-352	147	48	between	between	ADP
issue-352	147	49	individual	individual	ADJ
issue-352	147	50	types	type	NOUN
issue-352	147	51	of	of	ADP
issue-352	147	52	costs	cost	NOUN
issue-352	147	53	.	.	PUNCT
issue-352	148	1	the	the	DET
issue-352	148	2	study	study	NOUN
issue-352	148	3	of	of	ADP
issue-352	148	4	approaches	approach	NOUN
issue-352	148	5	to	to	PART
issue-352	148	6	cost	cost	VERB
issue-352	148	7	classification	classification	NOUN
issue-352	148	8	allows	allow	VERB
issue-352	148	9	asserting	assert	VERB
issue-352	148	10	that	that	SCONJ
issue-352	148	11	the	the	DET
issue-352	148	12	existing	exist	VERB
issue-352	148	13	features	feature	NOUN
issue-352	148	14	of	of	ADP
issue-352	148	15	cost	cost	NOUN
issue-352	148	16	classification	classification	NOUN
issue-352	148	17	are	be	AUX
issue-352	148	18	directed	direct	VERB
issue-352	148	19	to	to	ADP
issue-352	148	20	the	the	DET
issue-352	148	21	choice	choice	NOUN
issue-352	148	22	of	of	ADP
issue-352	148	23	the	the	DET
issue-352	148	24	object	object	NOUN
issue-352	148	25	of	of	ADP
issue-352	148	26	management	management	NOUN
issue-352	148	27	in	in	ADP
issue-352	148	28	the	the	DET
issue-352	148	29	production	production	NOUN
issue-352	148	30	process	process	NOUN
issue-352	148	31	,	,	PUNCT
issue-352	148	32	but	but	CCONJ
issue-352	148	33	do	do	AUX
issue-352	148	34	not	not	PART
issue-352	148	35	take	take	VERB
issue-352	148	36	into	into	ADP
issue-352	148	37	account	account	NOUN
issue-352	148	38	the	the	DET
issue-352	148	39	factor	factor	NOUN
issue-352	148	40	of	of	ADP
issue-352	148	41	the	the	DET
issue-352	148	42	possibility	possibility	NOUN
issue-352	148	43	of	of	ADP
issue-352	148	44	each	each	DET
issue-352	148	45	subject	subject	NOUN
issue-352	148	46	’s	’s	PART
issue-352	148	47	impact	impact	NOUN
issue-352	148	48	on	on	ADP
issue-352	148	49	specific	specific	ADJ
issue-352	148	50	costs	cost	NOUN
issue-352	148	51	,	,	PUNCT
issue-352	148	52	that	that	ADV
issue-352	148	53	is	is	ADV
issue-352	148	54	,	,	PUNCT
issue-352	148	55	they	they	PRON
issue-352	148	56	do	do	AUX
issue-352	148	57	not	not	PART
issue-352	148	58	allow	allow	VERB
issue-352	148	59	fully	fully	ADV
issue-352	148	60	implementing	implement	VERB
issue-352	148	61	functions	function	NOUN
issue-352	148	62	of	of	ADP
issue-352	148	63	cost	cost	NOUN
issue-352	148	64	management	management	NOUN
issue-352	148	65	.	.	PUNCT
issue-352	149	1	therefore	therefore	ADV
issue-352	149	2	,	,	PUNCT
issue-352	149	3	it	it	PRON
issue-352	149	4	is	be	AUX
issue-352	149	5	proposed	propose	VERB
issue-352	149	6	to	to	PART
issue-352	149	7	introduce	introduce	VERB
issue-352	149	8	new	new	ADJ
issue-352	149	9	features	feature	NOUN
issue-352	149	10	of	of	ADP
issue-352	149	11	the	the	DET
issue-352	149	12	classification	classification	NOUN
issue-352	149	13	,	,	PUNCT
issue-352	149	14	which	which	PRON
issue-352	149	15	allows	allow	VERB
issue-352	149	16	establishing	establish	VERB
issue-352	149	17	a	a	DET
issue-352	149	18	link	link	NOUN
issue-352	149	19	between	between	ADP
issue-352	149	20	the	the	DET
issue-352	149	21	level	level	NOUN
issue-352	149	22	of	of	ADP
issue-352	149	23	costs	cost	NOUN
issue-352	149	24	and	and	CCONJ
issue-352	149	25	a	a	DET
issue-352	149	26	certain	certain	ADJ
issue-352	149	27	management	management	NOUN
issue-352	149	28	function	function	NOUN
issue-352	149	29	.	.	PUNCT
issue-352	150	1	references	reference	NOUN
issue-352	150	2	:	:	PUNCT
issue-352	150	3	krumwiede	krumwiede	PROPN
issue-352	150	4	kip	kip	PROPN
issue-352	150	5	,	,	PUNCT
issue-352	150	6	r.	r.	PROPN
issue-352	150	7	(	(	PUNCT
issue-352	150	8	1998	1998	NUM
issue-352	150	9	)	)	PUNCT
issue-352	150	10	abc	abc	PROPN
issue-352	150	11	:	:	PUNCT
issue-352	150	12	why	why	SCONJ
issue-352	150	13	it	it	PRON
issue-352	150	14	’s	’s	AUX
issue-352	150	15	tried	try	VERB
issue-352	150	16	and	and	CCONJ
issue-352	150	17	how	how	SCONJ
issue-352	150	18	it	it	PRON
issue-352	150	19	succeeds	succeed	VERB
issue-352	150	20	.	.	PUNCT
issue-352	151	1	management	management	NOUN
issue-352	151	2	accounting	accounting	NOUN
issue-352	151	3	:	:	PUNCT
issue-352	151	4	32	32	NUM
issue-352	151	5	.	.	PUNCT
issue-352	152	1	persiy	persiy	PROPN
issue-352	152	2	,	,	PUNCT
issue-352	152	3	y.	y.	NOUN
issue-352	152	4	(	(	PUNCT
issue-352	152	5	2017	2017	NUM
issue-352	152	6	)	)	PUNCT
issue-352	152	7	recommendations	recommendation	NOUN
issue-352	152	8	for	for	ADP
issue-352	152	9	the	the	DET
issue-352	152	10	classification	classification	NOUN
issue-352	152	11	of	of	ADP
issue-352	152	12	costs	cost	NOUN
issue-352	152	13	as	as	ADP
issue-352	152	14	a	a	DET
issue-352	152	15	prerequisite	prerequisite	NOUN
issue-352	152	16	for	for	ADP
issue-352	152	17	managing	manage	VERB
issue-352	152	18	them	they	PRON
issue-352	152	19	.	.	PUNCT
issue-352	153	1	science	science	NOUN
issue-352	153	2	and	and	CCONJ
issue-352	153	3	society	society	NOUN
issue-352	153	4	,	,	PUNCT
issue-352	153	5	1	1	NUM
issue-352	153	6	:	:	SYM
issue-352	153	7	112	112	NUM
issue-352	153	8	-	-	SYM
issue-352	153	9	117	117	NUM
issue-352	153	10	.	.	PUNCT
issue-352	154	1	oliinyk	oliinyk	ADV
issue-352	154	2	,	,	PUNCT
issue-352	154	3	o.	o.	PROPN
issue-352	154	4	(	(	PUNCT
issue-352	154	5	2001	2001	NUM
issue-352	154	6	)	)	PUNCT
issue-352	154	7	classification	classification	NOUN
issue-352	154	8	of	of	ADP
issue-352	154	9	enterprise	enterprise	NOUN
issue-352	154	10	costs	cost	NOUN
issue-352	154	11	.	.	PUNCT
issue-352	155	1	the	the	DET
issue-352	155	2	journal	journal	NOUN
issue-352	155	3	of	of	ADP
issue-352	155	4	zhytomyr	zhytomyr	PROPN
issue-352	155	5	state	state	PROPN
issue-352	155	6	technological	technological	PROPN
issue-352	155	7	institute	institute	NOUN
issue-352	155	8	,	,	PUNCT
issue-352	155	9	14	14	NUM
issue-352	155	10	:	:	SYM
issue-352	155	11	146	146	NUM
issue-352	155	12	-	-	SYM
issue-352	155	13	152	152	NUM
issue-352	155	14	.	.	PUNCT
issue-352	156	1	pohorelov	pohorelov	PROPN
issue-352	156	2	,	,	PUNCT
issue-352	156	3	yu	yu	PROPN
issue-352	156	4	.	.	PUNCT
issue-352	156	5	(	(	PUNCT
issue-352	156	6	2015	2015	NUM
issue-352	156	7	)	)	PUNCT
issue-352	156	8	using	use	VERB
issue-352	156	9	cost	cost	NOUN
issue-352	156	10	management	management	NOUN
issue-352	156	11	methods	method	NOUN
issue-352	156	12	:	:	PUNCT
issue-352	156	13	principle	principle	NOUN
issue-352	156	14	approaches	approach	NOUN
issue-352	156	15	.	.	PUNCT
issue-352	157	1	herald	herald	PROPN
issue-352	157	2	of	of	ADP
issue-352	157	3	khmelnytskyi	khmelnytskyi	PROPN
issue-352	157	4	national	national	PROPN
issue-352	157	5	university	university	PROPN
issue-352	157	6	,	,	PUNCT
issue-352	157	7	3	3	NUM
issue-352	157	8	:	:	SYM
issue-352	157	9	18	18	NUM
issue-352	157	10	-	-	SYM
issue-352	157	11	24	24	NUM
issue-352	157	12	.	.	PUNCT
issue-352	157	13	chyzh	chyzh	NOUN
issue-352	157	14	,	,	PUNCT
issue-352	157	15	v.	v.	CCONJ
issue-352	157	16	(	(	PUNCT
issue-352	157	17	2010	2010	NUM
issue-352	157	18	)	)	PUNCT
issue-352	157	19	classification	classification	NOUN
issue-352	157	20	of	of	ADP
issue-352	157	21	costs	cost	NOUN
issue-352	157	22	in	in	ADP
issue-352	157	23	managerial	managerial	ADJ
issue-352	157	24	accounting	accounting	NOUN
issue-352	157	25	for	for	ADP
issue-352	157	26	information	information	NOUN
issue-352	157	27	management	management	NOUN
issue-352	157	28	needs	need	NOUN
issue-352	157	29	.	.	PUNCT
issue-352	158	1	proceedings	proceeding	NOUN
issue-352	158	2	of	of	ADP
issue-352	158	3	scientific	scientific	ADJ
issue-352	158	4	works	work	NOUN
issue-352	158	5	of	of	ADP
issue-352	158	6	cherkasy	cherkasy	PROPN
issue-352	158	7	state	state	PROPN
issue-352	158	8	technological	technological	ADJ
issue-352	158	9	university	university	NOUN
issue-352	158	10	,	,	PUNCT
issue-352	158	11	23	23	NUM
issue-352	158	12	:	:	SYM
issue-352	158	13	48	48	NUM
issue-352	158	14	-	-	SYM
issue-352	158	15	54	54	NUM
issue-352	158	16	.	.	PUNCT