id	sid	tid	token	lemma	pos
issue-652	1	1	baltic	baltic	PROPN
issue-652	1	2	journal	journal	PROPN
issue-652	1	3	of	of	ADP
issue-652	1	4	economic	economic	ADJ
issue-652	1	5	studies	study	NOUN
issue-652	1	6	184	184	NUM
issue-652	1	7	vol	vol	NOUN
issue-652	1	8	.	.	PROPN
issue-652	2	1	5	5	NUM
issue-652	2	2	,	,	PUNCT
issue-652	2	3	no	no	INTJ
issue-652	2	4	.	.	NOUN
issue-652	2	5	2	2	NUM
issue-652	2	6	,	,	PUNCT
issue-652	2	7	2019	2019	NUM
issue-652	2	8	corresponding	correspond	VERB
issue-652	2	9	author	author	NOUN
issue-652	2	10	:	:	PUNCT
issue-652	2	11	1	1	NUM
issue-652	2	12	kyiv	kyiv	PROPN
issue-652	2	13	national	national	PROPN
issue-652	2	14	university	university	PROPN
issue-652	2	15	of	of	ADP
issue-652	2	16	technologies	technology	NOUN
issue-652	2	17	and	and	CCONJ
issue-652	2	18	design	design	NOUN
issue-652	2	19	,	,	PUNCT
issue-652	2	20	ukraine	ukraine	NOUN
issue-652	2	21	.	.	PUNCT
issue-652	3	1	e	e	X
issue-652	3	2	-	-	NOUN
issue-652	3	3	mail	mail	NOUN
issue-652	3	4	:	:	PUNCT
issue-652	3	5	radionova_n@ukr.net	radionova_n@ukr.net	PROPN
issue-652	3	6	orcid	orcid	NOUN
issue-652	3	7	:	:	PUNCT
issue-652	3	8	https://orcid.org/0000-0002-8855-2963	https://orcid.org/0000-0002-8855-2963	PROPN
issue-652	3	9	2	2	NUM
issue-652	3	10	kyiv	kyiv	PROPN
issue-652	3	11	national	national	PROPN
issue-652	3	12	university	university	PROPN
issue-652	3	13	of	of	ADP
issue-652	3	14	technologies	technology	NOUN
issue-652	3	15	and	and	CCONJ
issue-652	3	16	design	design	NOUN
issue-652	3	17	,	,	PUNCT
issue-652	3	18	ukraine	ukraine	NOUN
issue-652	3	19	.	.	PUNCT
issue-652	4	1	e	e	X
issue-652	4	2	-	-	NOUN
issue-652	4	3	mail	mail	NOUN
issue-652	4	4	:	:	PUNCT
issue-652	4	5	margarita1111@ukr.net	margarita1111@ukr.net	NOUN
issue-652	4	6	orcid	orcid	NOUN
issue-652	4	7	:	:	PUNCT
issue-652	4	8	https://orcid.org/0000-0002-6205-0754	https://orcid.org/0000-0002-6205-0754	PROPN
issue-652	4	9	3	3	NUM
issue-652	4	10	kyiv	kyiv	PROPN
issue-652	4	11	national	national	PROPN
issue-652	4	12	university	university	PROPN
issue-652	4	13	of	of	ADP
issue-652	4	14	technologies	technology	NOUN
issue-652	4	15	and	and	CCONJ
issue-652	4	16	design	design	NOUN
issue-652	4	17	,	,	PUNCT
issue-652	4	18	ukraine	ukraine	NOUN
issue-652	4	19	.	.	PUNCT
issue-652	5	1	e	e	X
issue-652	5	2	-	-	NOUN
issue-652	5	3	mail	mail	NOUN
issue-652	5	4	:	:	PUNCT
issue-652	5	5	taya48@i.ua	taya48@i.ua	NOUN
issue-652	5	6	orcid	orcid	NOUN
issue-652	5	7	:	:	PUNCT
issue-652	5	8	https://orcid.org/0000-0002-8648-117x	https://orcid.org/0000-0002-8648-117x	PUNCT
issue-652	5	9	doi	doi	NOUN
issue-652	5	10	:	:	PUNCT
issue-652	5	11	https://doi.org/10.30525/2256-0742/2019-5-2-184-190	https://doi.org/10.30525/2256-0742/2019-5-2-184-190	ADJ
issue-652	5	12	dual	dual	ADJ
issue-652	5	13	nature	nature	NOUN
issue-652	5	14	of	of	ADP
issue-652	5	15	industrial	industrial	ADJ
issue-652	5	16	enterprise	enterprise	NOUN
issue-652	5	17	cost	cost	NOUN
issue-652	5	18	management	management	NOUN
issue-652	5	19	system	system	NOUN
issue-652	5	20	natalia	natalia	PROPN
issue-652	5	21	radionova1	radionova1	PROPN
issue-652	5	22	,	,	PUNCT
issue-652	5	23	margaryta	margaryta	PROPN
issue-652	5	24	skrypnyk2	skrypnyk2	PROPN
issue-652	5	25	,	,	PUNCT
issue-652	5	26	tayisiya	tayisiya	NOUN
issue-652	5	27	voronkova3	voronkova3	PROPN
issue-652	5	28	abstract	abstract	PROPN
issue-652	5	29	.	.	PUNCT
issue-652	6	1	the	the	DET
issue-652	6	2	research	research	NOUN
issue-652	6	3	subject	subject	NOUN
issue-652	6	4	is	be	AUX
issue-652	6	5	the	the	DET
issue-652	6	6	cost	cost	NOUN
issue-652	6	7	management	management	NOUN
issue-652	6	8	system	system	NOUN
issue-652	6	9	of	of	ADP
issue-652	6	10	an	an	DET
issue-652	6	11	industrial	industrial	ADJ
issue-652	6	12	enterprise	enterprise	NOUN
issue-652	6	13	.	.	PUNCT
issue-652	7	1	the	the	DET
issue-652	7	2	purpose	purpose	NOUN
issue-652	7	3	of	of	ADP
issue-652	7	4	the	the	DET
issue-652	7	5	article	article	NOUN
issue-652	7	6	is	be	AUX
issue-652	7	7	the	the	DET
issue-652	7	8	theoretical	theoretical	ADJ
issue-652	7	9	substantiation	substantiation	NOUN
issue-652	7	10	of	of	ADP
issue-652	7	11	the	the	DET
issue-652	7	12	methodical	methodical	ADJ
issue-652	7	13	aspects	aspect	NOUN
issue-652	7	14	of	of	ADP
issue-652	7	15	the	the	DET
issue-652	7	16	cost	cost	NOUN
issue-652	7	17	management	management	NOUN
issue-652	7	18	system	system	NOUN
issue-652	7	19	as	as	ADP
issue-652	7	20	a	a	DET
issue-652	7	21	part	part	NOUN
issue-652	7	22	of	of	ADP
issue-652	7	23	the	the	DET
issue-652	7	24	industrial	industrial	ADJ
issue-652	7	25	enterprise	enterprise	NOUN
issue-652	7	26	management	management	NOUN
issue-652	7	27	system	system	NOUN
issue-652	7	28	.	.	PUNCT
issue-652	8	1	each	each	DET
issue-652	8	2	company	company	NOUN
issue-652	8	3	pays	pay	VERB
issue-652	8	4	attention	attention	NOUN
issue-652	8	5	to	to	ADP
issue-652	8	6	the	the	DET
issue-652	8	7	formation	formation	NOUN
issue-652	8	8	of	of	ADP
issue-652	8	9	costs	cost	NOUN
issue-652	8	10	because	because	SCONJ
issue-652	8	11	they	they	PRON
issue-652	8	12	affect	affect	VERB
issue-652	8	13	the	the	DET
issue-652	8	14	financial	financial	ADJ
issue-652	8	15	results	result	NOUN
issue-652	8	16	.	.	PUNCT
issue-652	9	1	the	the	DET
issue-652	9	2	improvement	improvement	NOUN
issue-652	9	3	of	of	ADP
issue-652	9	4	the	the	DET
issue-652	9	5	enterprise	enterprise	NOUN
issue-652	9	6	management	management	NOUN
issue-652	9	7	system	system	NOUN
issue-652	9	8	in	in	ADP
issue-652	9	9	modern	modern	ADJ
issue-652	9	10	economic	economic	ADJ
issue-652	9	11	conditions	condition	NOUN
issue-652	9	12	will	will	AUX
issue-652	9	13	not	not	PART
issue-652	9	14	be	be	AUX
issue-652	9	15	effective	effective	ADJ
issue-652	9	16	without	without	ADP
issue-652	9	17	the	the	DET
issue-652	9	18	establishment	establishment	NOUN
issue-652	9	19	of	of	ADP
issue-652	9	20	a	a	DET
issue-652	9	21	functional	functional	ADJ
issue-652	9	22	efficient	efficient	ADJ
issue-652	9	23	cost	cost	NOUN
issue-652	9	24	management	management	NOUN
issue-652	9	25	system	system	NOUN
issue-652	9	26	,	,	PUNCT
issue-652	9	27	the	the	DET
issue-652	9	28	formation	formation	NOUN
issue-652	9	29	of	of	ADP
issue-652	9	30	which	which	PRON
issue-652	9	31	is	be	AUX
issue-652	9	32	advisable	advisable	ADJ
issue-652	9	33	to	to	PART
issue-652	9	34	implement	implement	VERB
issue-652	9	35	using	use	VERB
issue-652	9	36	both	both	CCONJ
issue-652	9	37	domestic	domestic	ADJ
issue-652	9	38	and	and	CCONJ
issue-652	9	39	international	international	ADJ
issue-652	9	40	practices	practice	NOUN
issue-652	9	41	.	.	PUNCT
issue-652	10	1	however	however	ADV
issue-652	10	2	,	,	PUNCT
issue-652	10	3	not	not	PART
issue-652	10	4	every	every	DET
issue-652	10	5	ukrainian	ukrainian	ADJ
issue-652	10	6	industrial	industrial	ADJ
issue-652	10	7	enterprise	enterprise	NOUN
issue-652	10	8	has	have	VERB
issue-652	10	9	an	an	DET
issue-652	10	10	efficient	efficient	ADJ
issue-652	10	11	cost	cost	NOUN
issue-652	10	12	management	management	NOUN
issue-652	10	13	system	system	NOUN
issue-652	10	14	that	that	PRON
issue-652	10	15	optimizes	optimize	VERB
issue-652	10	16	the	the	DET
issue-652	10	17	level	level	NOUN
issue-652	10	18	of	of	ADP
issue-652	10	19	costs	cost	NOUN
issue-652	10	20	.	.	PUNCT
issue-652	11	1	methodology	methodology	NOUN
issue-652	11	2	.	.	PUNCT
issue-652	12	1	the	the	DET
issue-652	12	2	empirical	empirical	ADJ
issue-652	12	3	and	and	CCONJ
issue-652	12	4	theoretical	theoretical	ADJ
issue-652	12	5	methods	method	NOUN
issue-652	12	6	such	such	ADJ
issue-652	12	7	as	as	ADP
issue-652	12	8	analysis	analysis	NOUN
issue-652	12	9	and	and	CCONJ
issue-652	12	10	synthesis	synthesis	NOUN
issue-652	12	11	,	,	PUNCT
issue-652	12	12	logical	logical	ADJ
issue-652	12	13	approach	approach	NOUN
issue-652	12	14	,	,	PUNCT
issue-652	12	15	interpretation	interpretation	NOUN
issue-652	12	16	,	,	PUNCT
issue-652	12	17	modelling	modelling	NOUN
issue-652	12	18	,	,	PUNCT
issue-652	12	19	and	and	CCONJ
issue-652	12	20	visual	visual	ADJ
issue-652	12	21	systematization	systematization	NOUN
issue-652	12	22	using	use	VERB
issue-652	12	23	the	the	DET
issue-652	12	24	graphical	graphical	ADJ
issue-652	12	25	method	method	NOUN
issue-652	12	26	have	have	AUX
issue-652	12	27	been	be	AUX
issue-652	12	28	used	use	VERB
issue-652	12	29	in	in	ADP
issue-652	12	30	the	the	DET
issue-652	12	31	work	work	NOUN
issue-652	12	32	.	.	PUNCT
issue-652	13	1	the	the	DET
issue-652	13	2	article	article	NOUN
issue-652	13	3	considers	consider	VERB
issue-652	13	4	the	the	DET
issue-652	13	5	place	place	NOUN
issue-652	13	6	of	of	ADP
issue-652	13	7	the	the	DET
issue-652	13	8	cost	cost	NOUN
issue-652	13	9	management	management	NOUN
issue-652	13	10	system	system	NOUN
issue-652	13	11	in	in	ADP
issue-652	13	12	the	the	DET
issue-652	13	13	management	management	NOUN
issue-652	13	14	system	system	NOUN
issue-652	13	15	of	of	ADP
issue-652	13	16	an	an	DET
issue-652	13	17	industrial	industrial	ADJ
issue-652	13	18	enterprise	enterprise	NOUN
issue-652	13	19	.	.	PUNCT
issue-652	14	1	there	there	PRON
issue-652	14	2	has	have	AUX
issue-652	14	3	been	be	AUX
issue-652	14	4	shown	show	VERB
issue-652	14	5	the	the	DET
issue-652	14	6	influence	influence	NOUN
issue-652	14	7	of	of	ADP
issue-652	14	8	the	the	DET
issue-652	14	9	cost	cost	NOUN
issue-652	14	10	management	management	NOUN
issue-652	14	11	system	system	NOUN
issue-652	14	12	on	on	ADP
issue-652	14	13	the	the	DET
issue-652	14	14	strategic	strategic	ADJ
issue-652	14	15	and	and	CCONJ
issue-652	14	16	tactical	tactical	ADJ
issue-652	14	17	purpose	purpose	NOUN
issue-652	14	18	of	of	ADP
issue-652	14	19	the	the	DET
issue-652	14	20	enterprise	enterprise	NOUN
issue-652	14	21	.	.	PUNCT
issue-652	15	1	subsystems	subsystem	NOUN
issue-652	15	2	of	of	ADP
issue-652	15	3	the	the	DET
issue-652	15	4	cost	cost	NOUN
issue-652	15	5	management	management	NOUN
issue-652	15	6	system	system	NOUN
issue-652	15	7	have	have	AUX
issue-652	15	8	been	be	AUX
issue-652	15	9	considered	consider	VERB
issue-652	15	10	and	and	CCONJ
issue-652	15	11	their	their	PRON
issue-652	15	12	components	component	NOUN
issue-652	15	13	have	have	AUX
issue-652	15	14	been	be	AUX
issue-652	15	15	disclosed	disclose	VERB
issue-652	15	16	.	.	PUNCT
issue-652	16	1	functions	function	NOUN
issue-652	16	2	of	of	ADP
issue-652	16	3	the	the	DET
issue-652	16	4	cost	cost	NOUN
issue-652	16	5	management	management	NOUN
issue-652	16	6	system	system	NOUN
issue-652	16	7	have	have	AUX
issue-652	16	8	been	be	AUX
issue-652	16	9	presented	present	VERB
issue-652	16	10	and	and	CCONJ
issue-652	16	11	the	the	DET
issue-652	16	12	value	value	NOUN
issue-652	16	13	of	of	ADP
issue-652	16	14	each	each	DET
issue-652	16	15	subsystem	subsystem	NOUN
issue-652	16	16	element	element	NOUN
issue-652	16	17	has	have	AUX
issue-652	16	18	been	be	AUX
issue-652	16	19	considered	consider	VERB
issue-652	16	20	.	.	PUNCT
issue-652	17	1	the	the	DET
issue-652	17	2	structure	structure	NOUN
issue-652	17	3	of	of	ADP
issue-652	17	4	the	the	DET
issue-652	17	5	cost	cost	NOUN
issue-652	17	6	management	management	NOUN
issue-652	17	7	system	system	NOUN
issue-652	17	8	in	in	ADP
issue-652	17	9	the	the	DET
issue-652	17	10	enterprise	enterprise	NOUN
issue-652	17	11	management	management	NOUN
issue-652	17	12	system	system	NOUN
issue-652	17	13	is	be	AUX
issue-652	17	14	clearly	clearly	ADV
issue-652	17	15	represented	represent	VERB
issue-652	17	16	.	.	PUNCT
issue-652	18	1	practical	practical	ADJ
issue-652	18	2	implications	implication	NOUN
issue-652	18	3	.	.	PUNCT
issue-652	19	1	an	an	DET
issue-652	19	2	efficiently	efficiently	ADV
issue-652	19	3	operating	operating	NOUN
issue-652	19	4	cost	cost	NOUN
issue-652	19	5	management	management	NOUN
issue-652	19	6	system	system	NOUN
issue-652	19	7	can	can	AUX
issue-652	19	8	not	not	PART
issue-652	19	9	only	only	ADV
issue-652	19	10	be	be	AUX
issue-652	19	11	aimed	aim	VERB
issue-652	19	12	at	at	ADP
issue-652	19	13	an	an	DET
issue-652	19	14	enterprise	enterprise	NOUN
issue-652	19	15	’s	’s	PART
issue-652	19	16	surviving	surviving	NOUN
issue-652	19	17	in	in	ADP
issue-652	19	18	today	today	NOUN
issue-652	19	19	’s	’s	PART
issue-652	19	20	market	market	NOUN
issue-652	19	21	conditions	condition	NOUN
issue-652	19	22	.	.	PUNCT
issue-652	20	1	it	it	PRON
issue-652	20	2	should	should	AUX
issue-652	20	3	facilitate	facilitate	VERB
issue-652	20	4	the	the	DET
issue-652	20	5	implementation	implementation	NOUN
issue-652	20	6	of	of	ADP
issue-652	20	7	tactical	tactical	ADJ
issue-652	20	8	and	and	CCONJ
issue-652	20	9	strategic	strategic	ADJ
issue-652	20	10	enterprise	enterprise	NOUN
issue-652	20	11	goals	goal	NOUN
issue-652	20	12	.	.	PUNCT
issue-652	21	1	as	as	ADP
issue-652	21	2	tactical	tactical	ADJ
issue-652	21	3	goals	goal	NOUN
issue-652	21	4	,	,	PUNCT
issue-652	21	5	we	we	PRON
issue-652	21	6	can	can	AUX
issue-652	21	7	note	note	VERB
issue-652	21	8	the	the	DET
issue-652	21	9	growth	growth	NOUN
issue-652	21	10	of	of	ADP
issue-652	21	11	enterprise	enterprise	NOUN
issue-652	21	12	profitability	profitability	NOUN
issue-652	21	13	.	.	PUNCT
issue-652	22	1	the	the	DET
issue-652	22	2	enterprise	enterprise	NOUN
issue-652	22	3	strategic	strategic	ADJ
issue-652	22	4	goal	goal	NOUN
issue-652	22	5	in	in	ADP
issue-652	22	6	a	a	DET
issue-652	22	7	market	market	NOUN
issue-652	22	8	environment	environment	NOUN
issue-652	22	9	is	be	AUX
issue-652	22	10	to	to	PART
issue-652	22	11	increase	increase	VERB
issue-652	22	12	its	its	PRON
issue-652	22	13	value	value	NOUN
issue-652	22	14	.	.	PUNCT
issue-652	23	1	however	however	ADV
issue-652	23	2	,	,	PUNCT
issue-652	23	3	the	the	DET
issue-652	23	4	efficient	efficient	ADJ
issue-652	23	5	cost	cost	NOUN
issue-652	23	6	management	management	NOUN
issue-652	23	7	is	be	AUX
issue-652	23	8	a	a	DET
issue-652	23	9	rather	rather	ADV
issue-652	23	10	complicated	complicated	ADJ
issue-652	23	11	process	process	NOUN
issue-652	23	12	,	,	PUNCT
issue-652	23	13	because	because	SCONJ
issue-652	23	14	costs	cost	NOUN
issue-652	23	15	are	be	AUX
issue-652	23	16	variable	variable	ADJ
issue-652	23	17	and	and	CCONJ
issue-652	23	18	consist	consist	VERB
issue-652	23	19	of	of	ADP
issue-652	23	20	numerous	numerous	ADJ
issue-652	23	21	elements	element	NOUN
issue-652	23	22	of	of	ADP
issue-652	23	23	different	different	ADJ
issue-652	23	24	content	content	NOUN
issue-652	23	25	and	and	CCONJ
issue-652	23	26	origin	origin	NOUN
issue-652	23	27	depending	depend	VERB
issue-652	23	28	on	on	ADP
issue-652	23	29	various	various	ADJ
issue-652	23	30	factors	factor	NOUN
issue-652	23	31	that	that	PRON
issue-652	23	32	are	be	AUX
issue-652	23	33	sensitive	sensitive	ADJ
issue-652	23	34	to	to	ADP
issue-652	23	35	the	the	DET
issue-652	23	36	external	external	ADJ
issue-652	23	37	environment	environment	NOUN
issue-652	23	38	,	,	PUNCT
issue-652	23	39	often	often	ADV
issue-652	23	40	have	have	AUX
issue-652	23	41	a	a	DET
issue-652	23	42	controversial	controversial	ADJ
issue-652	23	43	composition	composition	NOUN
issue-652	23	44	and	and	CCONJ
issue-652	23	45	are	be	AUX
issue-652	23	46	hardly	hardly	ADV
issue-652	23	47	subjected	subject	VERB
issue-652	23	48	to	to	ADP
issue-652	23	49	the	the	DET
issue-652	23	50	desired	desire	VERB
issue-652	23	51	regulation	regulation	NOUN
issue-652	23	52	.	.	PUNCT
issue-652	24	1	value	value	NOUN
issue-652	24	2	/	/	SYM
issue-652	24	3	originality	originality	NOUN
issue-652	24	4	.	.	PUNCT
issue-652	25	1	the	the	DET
issue-652	25	2	system	system	NOUN
issue-652	25	3	approach	approach	NOUN
issue-652	25	4	has	have	AUX
issue-652	25	5	revealed	reveal	VERB
issue-652	25	6	the	the	DET
issue-652	25	7	dual	dual	ADJ
issue-652	25	8	nature	nature	NOUN
issue-652	25	9	of	of	ADP
issue-652	25	10	the	the	DET
issue-652	25	11	company	company	NOUN
issue-652	25	12	’s	’s	PART
issue-652	25	13	cost	cost	NOUN
issue-652	25	14	management	management	NOUN
issue-652	25	15	system	system	NOUN
issue-652	25	16	.	.	PUNCT
issue-652	26	1	on	on	ADP
issue-652	26	2	the	the	DET
issue-652	26	3	one	one	NUM
issue-652	26	4	hand	hand	NOUN
issue-652	26	5	,	,	PUNCT
issue-652	26	6	the	the	DET
issue-652	26	7	enterprise	enterprise	NOUN
issue-652	26	8	cost	cost	NOUN
issue-652	26	9	management	management	NOUN
issue-652	26	10	system	system	NOUN
issue-652	26	11	is	be	AUX
issue-652	26	12	a	a	DET
issue-652	26	13	subsystem	subsystem	NOUN
issue-652	26	14	of	of	ADP
issue-652	26	15	the	the	DET
issue-652	26	16	enterprise	enterprise	NOUN
issue-652	26	17	management	management	NOUN
issue-652	26	18	system	system	NOUN
issue-652	26	19	.	.	PUNCT
issue-652	27	1	on	on	ADP
issue-652	27	2	the	the	DET
issue-652	27	3	other	other	ADJ
issue-652	27	4	hand	hand	NOUN
issue-652	27	5	,	,	PUNCT
issue-652	27	6	the	the	DET
issue-652	27	7	cost	cost	NOUN
issue-652	27	8	management	management	NOUN
issue-652	27	9	system	system	NOUN
issue-652	27	10	can	can	AUX
issue-652	27	11	be	be	AUX
issue-652	27	12	considered	consider	VERB
issue-652	27	13	as	as	ADP
issue-652	27	14	an	an	DET
issue-652	27	15	independent	independent	ADJ
issue-652	27	16	system	system	NOUN
issue-652	27	17	,	,	PUNCT
issue-652	27	18	which	which	PRON
issue-652	27	19	includes	include	VERB
issue-652	27	20	subsystems	subsystem	NOUN
issue-652	27	21	and	and	CCONJ
issue-652	27	22	a	a	DET
issue-652	27	23	set	set	NOUN
issue-652	27	24	of	of	ADP
issue-652	27	25	interconnected	interconnected	ADJ
issue-652	27	26	elements	element	NOUN
issue-652	27	27	that	that	PRON
issue-652	27	28	interact	interact	VERB
issue-652	27	29	with	with	ADP
issue-652	27	30	each	each	DET
issue-652	27	31	other	other	ADJ
issue-652	27	32	to	to	PART
issue-652	27	33	achieve	achieve	VERB
issue-652	27	34	a	a	DET
issue-652	27	35	high	high	ADJ
issue-652	27	36	economic	economic	ADJ
issue-652	27	37	performance	performance	NOUN
issue-652	27	38	of	of	ADP
issue-652	27	39	the	the	DET
issue-652	27	40	enterprise	enterprise	NOUN
issue-652	27	41	.	.	PUNCT
issue-652	28	1	among	among	ADP
issue-652	28	2	the	the	DET
issue-652	28	3	subsystems	subsystem	NOUN
issue-652	28	4	,	,	PUNCT
issue-652	28	5	there	there	PRON
issue-652	28	6	have	have	AUX
issue-652	28	7	been	be	AUX
issue-652	28	8	distinguished	distinguish	VERB
issue-652	28	9	economic	economic	ADJ
issue-652	28	10	and	and	CCONJ
issue-652	28	11	functional	functional	ADJ
issue-652	28	12	,	,	PUNCT
issue-652	28	13	organizational	organizational	ADJ
issue-652	28	14	and	and	CCONJ
issue-652	28	15	managerial	managerial	ADJ
issue-652	28	16	.	.	PUNCT
issue-652	29	1	for	for	ADP
issue-652	29	2	the	the	DET
issue-652	29	3	formation	formation	NOUN
issue-652	29	4	of	of	ADP
issue-652	29	5	the	the	DET
issue-652	29	6	economic	economic	ADJ
issue-652	29	7	and	and	CCONJ
issue-652	29	8	functional	functional	ADJ
issue-652	29	9	subsystem	subsystem	NOUN
issue-652	29	10	,	,	PUNCT
issue-652	29	11	m.	m.	NOUN
issue-652	29	12	porter	porter	NOUN
issue-652	29	13	’s	’s	PART
issue-652	29	14	approach	approach	NOUN
issue-652	29	15	to	to	ADP
issue-652	29	16	the	the	DET
issue-652	29	17	creation	creation	NOUN
issue-652	29	18	of	of	ADP
issue-652	29	19	the	the	DET
issue-652	29	20	value	value	NOUN
issue-652	29	21	chain	chain	NOUN
issue-652	29	22	of	of	ADP
issue-652	29	23	production	production	NOUN
issue-652	29	24	was	be	AUX
issue-652	29	25	used	use	VERB
issue-652	29	26	.	.	PUNCT
issue-652	30	1	moreover	moreover	ADV
issue-652	30	2	,	,	PUNCT
issue-652	30	3	the	the	DET
issue-652	30	4	value	value	NOUN
issue-652	30	5	chain	chain	NOUN
issue-652	30	6	for	for	ADP
issue-652	30	7	an	an	DET
issue-652	30	8	industrial	industrial	ADJ
issue-652	30	9	enterprise	enterprise	NOUN
issue-652	30	10	should	should	AUX
issue-652	30	11	start	start	VERB
issue-652	30	12	not	not	PART
issue-652	30	13	from	from	ADP
issue-652	30	14	the	the	DET
issue-652	30	15	material	material	NOUN
issue-652	30	16	and	and	CCONJ
issue-652	30	17	technical	technical	ADJ
issue-652	30	18	supply	supply	NOUN
issue-652	30	19	,	,	PUNCT
issue-652	30	20	as	as	SCONJ
issue-652	30	21	m.	m.	NOUN
issue-652	30	22	porter	porter	NOUN
issue-652	30	23	proposed	propose	VERB
issue-652	30	24	,	,	PUNCT
issue-652	30	25	but	but	CCONJ
issue-652	30	26	from	from	ADP
issue-652	30	27	the	the	DET
issue-652	30	28	study	study	NOUN
issue-652	30	29	of	of	ADP
issue-652	30	30	market	market	NOUN
issue-652	30	31	demand	demand	NOUN
issue-652	30	32	for	for	ADP
issue-652	30	33	products	product	NOUN
issue-652	30	34	.	.	PUNCT
issue-652	31	1	key	key	ADJ
issue-652	31	2	words	word	NOUN
issue-652	31	3	:	:	PUNCT
issue-652	31	4	enterprise	enterprise	NOUN
issue-652	31	5	management	management	NOUN
issue-652	31	6	system	system	NOUN
issue-652	31	7	,	,	PUNCT
issue-652	31	8	cost	cost	NOUN
issue-652	31	9	management	management	NOUN
issue-652	31	10	system	system	NOUN
issue-652	31	11	,	,	PUNCT
issue-652	31	12	cost	cost	NOUN
issue-652	31	13	optimization	optimization	NOUN
issue-652	31	14	,	,	PUNCT
issue-652	31	15	industrial	industrial	ADJ
issue-652	31	16	enterprise	enterprise	NOUN
issue-652	31	17	,	,	PUNCT
issue-652	31	18	value	value	NOUN
issue-652	31	19	chain	chain	NOUN
issue-652	31	20	.	.	PUNCT
issue-652	32	1	jel	jel	PROPN
issue-652	32	2	classification	classification	PROPN
issue-652	32	3	:	:	PUNCT
issue-652	32	4	d24	d24	PROPN
issue-652	32	5	,	,	PUNCT
issue-652	32	6	l11	l11	PROPN
issue-652	32	7	,	,	PUNCT
issue-652	32	8	m11	m11	NOUN
issue-652	32	9	,	,	PUNCT
issue-652	32	10	m31	m31	NOUN
issue-652	32	11	baltic	baltic	PROPN
issue-652	32	12	journal	journal	PROPN
issue-652	32	13	of	of	ADP
issue-652	32	14	economic	economic	ADJ
issue-652	32	15	studies	study	NOUN
issue-652	32	16	185	185	NUM
issue-652	32	17	vol	vol	NOUN
issue-652	32	18	.	.	PROPN
issue-652	33	1	5	5	NUM
issue-652	33	2	,	,	PUNCT
issue-652	33	3	no	no	INTJ
issue-652	33	4	.	.	NOUN
issue-652	33	5	2	2	NUM
issue-652	33	6	,	,	PUNCT
issue-652	33	7	2019	2019	NUM
issue-652	33	8	1	1	NUM
issue-652	33	9	.	.	PUNCT
issue-652	34	1	introduction	introduction	NOUN
issue-652	34	2	the	the	DET
issue-652	34	3	current	current	ADJ
issue-652	34	4	level	level	NOUN
issue-652	34	5	of	of	ADP
issue-652	34	6	the	the	DET
issue-652	34	7	economic	economic	ADJ
issue-652	34	8	condition	condition	NOUN
issue-652	34	9	of	of	ADP
issue-652	34	10	industrial	industrial	ADJ
issue-652	34	11	enterprises	enterprise	NOUN
issue-652	34	12	necessitates	necessitate	VERB
issue-652	34	13	not	not	PART
issue-652	34	14	only	only	ADV
issue-652	34	15	cost	cost	VERB
issue-652	34	16	management	management	NOUN
issue-652	34	17	but	but	CCONJ
issue-652	34	18	also	also	ADV
issue-652	34	19	the	the	DET
issue-652	34	20	development	development	NOUN
issue-652	34	21	of	of	ADP
issue-652	34	22	a	a	DET
issue-652	34	23	cost	cost	NOUN
issue-652	34	24	management	management	NOUN
issue-652	34	25	system	system	NOUN
issue-652	34	26	that	that	PRON
issue-652	34	27	would	would	AUX
issue-652	34	28	ensure	ensure	VERB
issue-652	34	29	that	that	SCONJ
issue-652	34	30	the	the	DET
issue-652	34	31	company	company	NOUN
issue-652	34	32	achieves	achieve	VERB
issue-652	34	33	its	its	PRON
issue-652	34	34	tactical	tactical	ADJ
issue-652	34	35	and	and	CCONJ
issue-652	34	36	strategic	strategic	ADJ
issue-652	34	37	goals	goal	NOUN
issue-652	34	38	.	.	PUNCT
issue-652	35	1	the	the	DET
issue-652	35	2	study	study	NOUN
issue-652	35	3	of	of	ADP
issue-652	35	4	the	the	DET
issue-652	35	5	research	research	NOUN
issue-652	35	6	subject	subject	NOUN
issue-652	35	7	on	on	ADP
issue-652	35	8	cost	cost	NOUN
issue-652	35	9	management	management	NOUN
issue-652	35	10	has	have	AUX
issue-652	35	11	led	lead	VERB
issue-652	35	12	to	to	ADP
issue-652	35	13	the	the	DET
issue-652	35	14	conclusion	conclusion	NOUN
issue-652	35	15	that	that	SCONJ
issue-652	35	16	,	,	PUNCT
issue-652	35	17	in	in	ADP
issue-652	35	18	general	general	ADJ
issue-652	35	19	,	,	PUNCT
issue-652	35	20	as	as	ADP
issue-652	35	21	a	a	DET
issue-652	35	22	system	system	NOUN
issue-652	35	23	,	,	PUNCT
issue-652	35	24	it	it	PRON
issue-652	35	25	is	be	AUX
issue-652	35	26	not	not	PART
issue-652	35	27	presented	present	VERB
issue-652	35	28	in	in	ADP
issue-652	35	29	the	the	DET
issue-652	35	30	economic	economic	ADJ
issue-652	35	31	literature	literature	NOUN
issue-652	35	32	.	.	PUNCT
issue-652	36	1	only	only	ADV
issue-652	36	2	separate	separate	ADJ
issue-652	36	3	elements	element	NOUN
issue-652	36	4	of	of	ADP
issue-652	36	5	the	the	DET
issue-652	36	6	cost	cost	NOUN
issue-652	36	7	management	management	NOUN
issue-652	36	8	system	system	NOUN
issue-652	36	9	,	,	PUNCT
issue-652	36	10	each	each	PRON
issue-652	36	11	of	of	ADP
issue-652	36	12	which	which	PRON
issue-652	36	13	achieves	achieve	VERB
issue-652	36	14	a	a	DET
issue-652	36	15	certain	certain	ADJ
issue-652	36	16	set	set	NOUN
issue-652	36	17	of	of	ADP
issue-652	36	18	goals	goal	NOUN
issue-652	36	19	and	and	CCONJ
issue-652	36	20	is	be	AUX
issue-652	36	21	practically	practically	ADV
issue-652	36	22	not	not	PART
issue-652	36	23	related	relate	VERB
issue-652	36	24	to	to	ADP
issue-652	36	25	others	other	NOUN
issue-652	36	26	,	,	PUNCT
issue-652	36	27	are	be	AUX
issue-652	36	28	elaborated	elaborate	VERB
issue-652	36	29	in	in	ADP
issue-652	36	30	detail	detail	NOUN
issue-652	36	31	.	.	PUNCT
issue-652	37	1	therefore	therefore	ADV
issue-652	37	2	,	,	PUNCT
issue-652	37	3	based	base	VERB
issue-652	37	4	on	on	ADP
issue-652	37	5	the	the	DET
issue-652	37	6	existing	exist	VERB
issue-652	37	7	theories	theory	NOUN
issue-652	37	8	,	,	PUNCT
issue-652	37	9	we	we	PRON
issue-652	37	10	give	give	VERB
issue-652	37	11	our	our	PRON
issue-652	37	12	vision	vision	NOUN
issue-652	37	13	of	of	ADP
issue-652	37	14	the	the	DET
issue-652	37	15	essence	essence	NOUN
issue-652	37	16	of	of	ADP
issue-652	37	17	the	the	DET
issue-652	37	18	enterprise	enterprise	NOUN
issue-652	37	19	cost	cost	NOUN
issue-652	37	20	management	management	NOUN
issue-652	37	21	system	system	NOUN
issue-652	37	22	.	.	PUNCT
issue-652	38	1	the	the	DET
issue-652	38	2	purpose	purpose	NOUN
issue-652	38	3	of	of	ADP
issue-652	38	4	the	the	DET
issue-652	38	5	article	article	NOUN
issue-652	38	6	is	be	AUX
issue-652	38	7	the	the	DET
issue-652	38	8	theoretical	theoretical	ADJ
issue-652	38	9	substantiation	substantiation	NOUN
issue-652	38	10	of	of	ADP
issue-652	38	11	the	the	DET
issue-652	38	12	methodical	methodical	ADJ
issue-652	38	13	aspects	aspect	NOUN
issue-652	38	14	of	of	ADP
issue-652	38	15	the	the	DET
issue-652	38	16	cost	cost	NOUN
issue-652	38	17	management	management	NOUN
issue-652	38	18	system	system	NOUN
issue-652	38	19	as	as	ADP
issue-652	38	20	a	a	DET
issue-652	38	21	part	part	NOUN
issue-652	38	22	of	of	ADP
issue-652	38	23	the	the	DET
issue-652	38	24	industrial	industrial	ADJ
issue-652	38	25	enterprise	enterprise	NOUN
issue-652	38	26	management	management	NOUN
issue-652	38	27	system	system	NOUN
issue-652	38	28	.	.	PUNCT
issue-652	39	1	scientific	scientific	ADJ
issue-652	39	2	works	work	NOUN
issue-652	39	3	investigation	investigation	NOUN
issue-652	39	4	allows	allow	VERB
issue-652	39	5	distinguishing	distinguish	VERB
issue-652	39	6	the	the	DET
issue-652	39	7	basic	basic	ADJ
issue-652	39	8	approaches	approach	NOUN
issue-652	39	9	to	to	ADP
issue-652	39	10	the	the	DET
issue-652	39	11	costs	cost	NOUN
issue-652	39	12	’	'	PUNCT
issue-652	39	13	interpretation	interpretation	NOUN
issue-652	39	14	as	as	ADP
issue-652	39	15	a	a	DET
issue-652	39	16	category	category	NOUN
issue-652	39	17	.	.	PUNCT
issue-652	40	1	for	for	ADP
issue-652	40	2	example	example	NOUN
issue-652	40	3	,	,	PUNCT
issue-652	40	4	m.	m.	NOUN
issue-652	40	5	g.	g.	PROPN
issue-652	40	6	chumachenko	chumachenko	PROPN
issue-652	40	7	and	and	CCONJ
issue-652	40	8	i.	i.	PROPN
issue-652	40	9	p.	p.	PROPN
issue-652	40	10	bilousova	bilousova	PROPN
issue-652	40	11	interpret	interpret	VERB
issue-652	40	12	costs	cost	NOUN
issue-652	40	13	from	from	ADP
issue-652	40	14	the	the	DET
issue-652	40	15	point	point	NOUN
issue-652	40	16	of	of	ADP
issue-652	40	17	view	view	NOUN
issue-652	40	18	of	of	ADP
issue-652	40	19	the	the	DET
issue-652	40	20	resources	resource	NOUN
issue-652	40	21	use	use	NOUN
issue-652	40	22	for	for	ADP
issue-652	40	23	the	the	DET
issue-652	40	24	enterprise	enterprise	NOUN
issue-652	40	25	’s	’s	PART
issue-652	40	26	work	work	NOUN
issue-652	40	27	(	(	PUNCT
issue-652	40	28	chumachenko	chumachenko	PROPN
issue-652	40	29	,	,	PUNCT
issue-652	40	30	bilousova	bilousova	X
issue-652	40	31	,	,	PUNCT
issue-652	40	32	2008	2008	NUM
issue-652	40	33	)	)	PUNCT
issue-652	40	34	.	.	PUNCT
issue-652	41	1	within	within	ADP
issue-652	41	2	the	the	DET
issue-652	41	3	economic	economic	ADJ
issue-652	41	4	approach	approach	NOUN
issue-652	41	5	,	,	PUNCT
issue-652	41	6	costs	cost	NOUN
issue-652	41	7	are	be	AUX
issue-652	41	8	interpreted	interpret	VERB
issue-652	41	9	from	from	ADP
issue-652	41	10	the	the	DET
issue-652	41	11	position	position	NOUN
issue-652	41	12	of	of	ADP
issue-652	41	13	cost	cost	NOUN
issue-652	41	14	factors	factor	NOUN
issue-652	41	15	,	,	PUNCT
issue-652	41	16	to	to	PART
issue-652	41	17	achieve	achieve	VERB
issue-652	41	18	the	the	DET
issue-652	41	19	financial	financial	ADJ
issue-652	41	20	result	result	NOUN
issue-652	41	21	(	(	PUNCT
issue-652	41	22	skrypnyk	skrypnyk	ADJ
issue-652	41	23	,	,	PUNCT
issue-652	41	24	2011	2011	NUM
issue-652	41	25	)	)	PUNCT
issue-652	41	26	.	.	PUNCT
issue-652	42	1	the	the	DET
issue-652	42	2	accounting	accounting	NOUN
issue-652	42	3	approach	approach	NOUN
issue-652	42	4	proposes	propose	VERB
issue-652	42	5	linking	link	VERB
issue-652	42	6	costs	cost	NOUN
issue-652	42	7	with	with	ADP
issue-652	42	8	the	the	DET
issue-652	42	9	enterprise	enterprise	NOUN
issue-652	42	10	’s	’s	PART
issue-652	42	11	assets	asset	NOUN
issue-652	42	12	and	and	CCONJ
issue-652	42	13	liabilities	liability	NOUN
issue-652	42	14	(	(	PUNCT
issue-652	42	15	deriy	deriy	ADJ
issue-652	42	16	,	,	PUNCT
issue-652	42	17	2015	2015	NUM
issue-652	42	18	)	)	PUNCT
issue-652	42	19	.	.	PUNCT
issue-652	43	1	v.	v.	PROPN
issue-652	43	2	kozak	kozak	PROPN
issue-652	43	3	asserts	assert	VERB
issue-652	43	4	that	that	SCONJ
issue-652	43	5	costs	cost	NOUN
issue-652	43	6	directly	directly	ADV
issue-652	43	7	influence	influence	NOUN
issue-652	43	8	management	management	NOUN
issue-652	43	9	decisions	decision	NOUN
issue-652	43	10	(	(	PUNCT
issue-652	43	11	kozak	kozak	PROPN
issue-652	43	12	,	,	PUNCT
issue-652	43	13	2019	2019	NUM
issue-652	43	14	)	)	PUNCT
issue-652	43	15	.	.	PUNCT
issue-652	44	1	the	the	DET
issue-652	44	2	marketing	marketing	NOUN
issue-652	44	3	approach	approach	NOUN
issue-652	44	4	considers	consider	VERB
issue-652	44	5	costs	cost	NOUN
issue-652	44	6	as	as	ADP
issue-652	44	7	a	a	DET
issue-652	44	8	factor	factor	NOUN
issue-652	44	9	affecting	affect	VERB
issue-652	44	10	the	the	DET
issue-652	44	11	products	product	NOUN
issue-652	44	12	price	price	NOUN
issue-652	44	13	(	(	PUNCT
issue-652	44	14	harkavenko	harkavenko	ADJ
issue-652	44	15	,	,	PUNCT
issue-652	44	16	2007	2007	NUM
issue-652	44	17	)	)	PUNCT
issue-652	44	18	.	.	PUNCT
issue-652	45	1	the	the	DET
issue-652	45	2	issues	issue	NOUN
issue-652	45	3	concerning	concern	VERB
issue-652	45	4	the	the	DET
issue-652	45	5	enterprise	enterprise	NOUN
issue-652	45	6	cost	cost	NOUN
issue-652	45	7	management	management	NOUN
issue-652	45	8	were	be	AUX
issue-652	45	9	highlighted	highlight	VERB
issue-652	45	10	in	in	ADP
issue-652	45	11	the	the	DET
issue-652	45	12	works	work	NOUN
issue-652	45	13	of	of	ADP
issue-652	45	14	ukrainian	ukrainian	ADJ
issue-652	45	15	and	and	CCONJ
issue-652	45	16	international	international	ADJ
issue-652	45	17	scholars	scholar	NOUN
issue-652	45	18	of	of	ADP
issue-652	45	19	economics	economic	NOUN
issue-652	45	20	,	,	PUNCT
issue-652	45	21	among	among	ADP
issue-652	45	22	them	they	PRON
issue-652	45	23	are	be	AUX
issue-652	45	24	a.	a.	NOUN
issue-652	45	25	a.	a.	PROPN
issue-652	45	26	balan	balan	PROPN
issue-652	45	27	,	,	PUNCT
issue-652	45	28	v.	v.	ADP
issue-652	45	29	a.	a.	PROPN
issue-652	45	30	deriy	deriy	PROPN
issue-652	45	31	,	,	PUNCT
issue-652	45	32	r.	r.	PROPN
issue-652	45	33	s.	s.	PROPN
issue-652	45	34	kaplan	kaplan	PROPN
issue-652	45	35	,	,	PUNCT
issue-652	45	36	v.	v.	PROPN
issue-652	45	37	h.	h.	PROPN
issue-652	45	38	kozak	kozak	PROPN
issue-652	45	39	,	,	PUNCT
issue-652	46	1	g.	g.	PROPN
issue-652	47	1	v.	v.	PROPN
issue-652	47	2	kozachenko	kozachenko	PROPN
issue-652	47	3	,	,	PUNCT
issue-652	47	4	yu	yu	PROPN
issue-652	47	5	.	.	PUNCT
issue-652	47	6	s.	s.	PROPN
issue-652	47	7	pogorelov	pogorelov	PROPN
issue-652	47	8	,	,	PUNCT
issue-652	47	9	g.	g.	PROPN
issue-652	47	10	a.	a.	PROPN
issue-652	47	11	makukhin	makukhin	PROPN
issue-652	47	12	,	,	PUNCT
issue-652	47	13	m.	m.	NOUN
issue-652	47	14	porter	porter	NOUN
issue-652	47	15	,	,	PUNCT
issue-652	47	16	m.	m.	NOUN
issue-652	47	17	i.	i.	PROPN
issue-652	47	18	skrypnik	skrypnik	PROPN
issue-652	47	19	,	,	PUNCT
issue-652	47	20	t.	t.	PROPN
issue-652	47	21	v.	v.	PROPN
issue-652	47	22	taler	taler	PROPN
issue-652	47	23	,	,	PUNCT
issue-652	47	24	a.	a.	PROPN
issue-652	47	25	v.	v.	PROPN
issue-652	47	26	cherep	cherep	PROPN
issue-652	47	27	,	,	PUNCT
issue-652	47	28	m.	m.	NOUN
issue-652	47	29	g.	g.	PROPN
issue-652	47	30	chumachenko	chumachenko	PROPN
issue-652	47	31	,	,	PUNCT
issue-652	47	32	i.	i.	PROPN
issue-652	47	33	p.	p.	PROPN
issue-652	47	34	bilousova	bilousova	PROPN
issue-652	47	35	,	,	PUNCT
issue-652	47	36	s.	s.	PROPN
issue-652	47	37	s.	s.	PROPN
issue-652	47	38	harkavenko	harkavenko	PROPN
issue-652	47	39	,	,	PUNCT
issue-652	47	40	m.	m.	NOUN
issue-652	47	41	i.	i.	PROPN
issue-652	47	42	yudina	yudina	PROPN
issue-652	47	43	.	.	PUNCT
issue-652	48	1	however	however	ADV
issue-652	48	2	,	,	PUNCT
issue-652	48	3	a	a	DET
issue-652	48	4	wide	wide	ADJ
issue-652	48	5	range	range	NOUN
issue-652	48	6	of	of	ADP
issue-652	48	7	theoretical	theoretical	ADJ
issue-652	48	8	,	,	PUNCT
issue-652	48	9	methodological	methodological	ADJ
issue-652	48	10	,	,	PUNCT
issue-652	48	11	and	and	CCONJ
issue-652	48	12	applied	apply	VERB
issue-652	48	13	issues	issue	NOUN
issue-652	48	14	related	relate	VERB
issue-652	48	15	to	to	ADP
issue-652	48	16	the	the	DET
issue-652	48	17	development	development	NOUN
issue-652	48	18	of	of	ADP
issue-652	48	19	the	the	DET
issue-652	48	20	cost	cost	NOUN
issue-652	48	21	management	management	NOUN
issue-652	48	22	system	system	NOUN
issue-652	48	23	at	at	ADP
issue-652	48	24	an	an	DET
issue-652	48	25	industrial	industrial	ADJ
issue-652	48	26	enterprise	enterprise	NOUN
issue-652	48	27	has	have	AUX
issue-652	48	28	not	not	PART
issue-652	48	29	received	receive	VERB
issue-652	48	30	a	a	DET
issue-652	48	31	sufficiently	sufficiently	ADV
issue-652	48	32	complete	complete	ADJ
issue-652	48	33	and	and	CCONJ
issue-652	48	34	systemic	systemic	ADJ
issue-652	48	35	solution	solution	NOUN
issue-652	48	36	in	in	ADP
issue-652	48	37	ukrainian	ukrainian	ADJ
issue-652	48	38	economy	economy	NOUN
issue-652	48	39	yet	yet	ADV
issue-652	48	40	and	and	CCONJ
issue-652	48	41	needs	need	VERB
issue-652	48	42	further	further	ADJ
issue-652	48	43	research	research	NOUN
issue-652	48	44	.	.	PUNCT
issue-652	49	1	2	2	X
issue-652	49	2	.	.	X
issue-652	49	3	a	a	DET
issue-652	49	4	comprehensive	comprehensive	ADJ
issue-652	49	5	approach	approach	NOUN
issue-652	49	6	to	to	PART
issue-652	49	7	cost	cost	VERB
issue-652	49	8	management	management	NOUN
issue-652	49	9	the	the	DET
issue-652	49	10	analysis	analysis	NOUN
issue-652	49	11	of	of	ADP
issue-652	49	12	scientific	scientific	ADJ
issue-652	49	13	literature	literature	NOUN
issue-652	49	14	shows	show	VERB
issue-652	49	15	that	that	SCONJ
issue-652	49	16	,	,	PUNCT
issue-652	49	17	according	accord	VERB
issue-652	49	18	to	to	ADP
issue-652	49	19	most	most	ADV
issue-652	49	20	national	national	ADJ
issue-652	49	21	and	and	CCONJ
issue-652	49	22	international	international	ADJ
issue-652	49	23	economists	economist	NOUN
issue-652	49	24	,	,	PUNCT
issue-652	49	25	cost	cost	NOUN
issue-652	49	26	management	management	NOUN
issue-652	49	27	is	be	AUX
issue-652	49	28	a	a	DET
issue-652	49	29	process	process	NOUN
issue-652	49	30	that	that	PRON
issue-652	49	31	represents	represent	VERB
issue-652	49	32	a	a	DET
issue-652	49	33	continuous	continuous	ADJ
issue-652	49	34	,	,	PUNCT
issue-652	49	35	integrated	integrated	ADJ
issue-652	49	36	impact	impact	NOUN
issue-652	49	37	of	of	ADP
issue-652	49	38	various	various	ADJ
issue-652	49	39	factors	factor	NOUN
issue-652	49	40	on	on	ADP
issue-652	49	41	the	the	DET
issue-652	49	42	costs	cost	NOUN
issue-652	49	43	of	of	ADP
issue-652	49	44	an	an	DET
issue-652	49	45	enterprise	enterprise	NOUN
issue-652	49	46	in	in	ADP
issue-652	49	47	order	order	NOUN
issue-652	49	48	to	to	PART
issue-652	49	49	ensure	ensure	VERB
issue-652	49	50	their	their	PRON
issue-652	49	51	optimum	optimum	ADJ
issue-652	49	52	level	level	NOUN
issue-652	49	53	,	,	PUNCT
issue-652	49	54	structure	structure	NOUN
issue-652	49	55	,	,	PUNCT
issue-652	49	56	and	and	CCONJ
issue-652	49	57	dynamics	dynamic	NOUN
issue-652	49	58	.	.	PUNCT
issue-652	50	1	we	we	PRON
issue-652	50	2	believe	believe	VERB
issue-652	50	3	that	that	SCONJ
issue-652	50	4	it	it	PRON
issue-652	50	5	is	be	AUX
issue-652	50	6	expedient	expedient	ADJ
issue-652	50	7	to	to	PART
issue-652	50	8	present	present	VERB
issue-652	50	9	the	the	DET
issue-652	50	10	cost	cost	NOUN
issue-652	50	11	management	management	NOUN
issue-652	50	12	process	process	NOUN
issue-652	50	13	as	as	ADP
issue-652	50	14	a	a	DET
issue-652	50	15	system	system	NOUN
issue-652	50	16	since	since	SCONJ
issue-652	50	17	the	the	DET
issue-652	50	18	cost	cost	NOUN
issue-652	50	19	management	management	NOUN
issue-652	50	20	process	process	NOUN
issue-652	50	21	should	should	AUX
issue-652	50	22	have	have	VERB
issue-652	50	23	an	an	DET
issue-652	50	24	integrated	integrated	ADJ
issue-652	50	25	approach	approach	NOUN
issue-652	50	26	,	,	PUNCT
issue-652	50	27	has	have	VERB
issue-652	50	28	to	to	PART
issue-652	50	29	be	be	AUX
issue-652	50	30	related	relate	VERB
issue-652	50	31	to	to	ADP
issue-652	50	32	all	all	DET
issue-652	50	33	areas	area	NOUN
issue-652	50	34	of	of	ADP
issue-652	50	35	the	the	DET
issue-652	50	36	enterprise	enterprise	NOUN
issue-652	50	37	,	,	PUNCT
issue-652	50	38	and	and	CCONJ
issue-652	50	39	be	be	AUX
issue-652	50	40	sensitive	sensitive	ADJ
issue-652	50	41	to	to	ADP
issue-652	50	42	changes	change	NOUN
issue-652	50	43	occurring	occur	VERB
issue-652	50	44	in	in	ADP
issue-652	50	45	the	the	DET
issue-652	50	46	external	external	ADJ
issue-652	50	47	and	and	CCONJ
issue-652	50	48	internal	internal	ADJ
issue-652	50	49	environment	environment	NOUN
issue-652	50	50	(	(	PUNCT
issue-652	50	51	figure	figure	NOUN
issue-652	50	52	1	1	NUM
issue-652	50	53	)	)	PUNCT
issue-652	50	54	.	.	PUNCT
issue-652	51	1	therefore	therefore	ADV
issue-652	51	2	,	,	PUNCT
issue-652	51	3	as	as	SCONJ
issue-652	51	4	we	we	PRON
issue-652	51	5	can	can	AUX
issue-652	51	6	see	see	VERB
issue-652	51	7	from	from	ADP
issue-652	51	8	figure	figure	NOUN
issue-652	51	9	1	1	NUM
issue-652	51	10	,	,	PUNCT
issue-652	51	11	the	the	DET
issue-652	51	12	enterprise	enterprise	NOUN
issue-652	51	13	management	management	NOUN
issue-652	51	14	is	be	AUX
issue-652	51	15	a	a	DET
issue-652	51	16	holistic	holistic	ADJ
issue-652	51	17	system	system	NOUN
issue-652	51	18	that	that	PRON
issue-652	51	19	has	have	VERB
issue-652	51	20	its	its	PRON
issue-652	51	21	own	own	ADJ
issue-652	51	22	subsystems	subsystem	NOUN
issue-652	51	23	(	(	PUNCT
issue-652	51	24	informational	informational	ADJ
issue-652	51	25	,	,	PUNCT
issue-652	51	26	technical	technical	ADJ
issue-652	51	27	and	and	CCONJ
issue-652	51	28	innovative	innovative	ADJ
issue-652	51	29	,	,	PUNCT
issue-652	51	30	economic	economic	ADJ
issue-652	51	31	,	,	PUNCT
issue-652	51	32	production	production	NOUN
issue-652	51	33	organization	organization	NOUN
issue-652	51	34	,	,	PUNCT
issue-652	51	35	and	and	CCONJ
issue-652	51	36	human	human	ADJ
issue-652	51	37	resources	resource	NOUN
issue-652	51	38	management	management	NOUN
issue-652	51	39	)	)	PUNCT
issue-652	51	40	.	.	PUNCT
issue-652	52	1	each	each	DET
issue-652	52	2	subsystem	subsystem	NOUN
issue-652	52	3	performs	perform	VERB
issue-652	52	4	its	its	PRON
issue-652	52	5	functions	function	NOUN
issue-652	52	6	and	and	CCONJ
issue-652	52	7	has	have	VERB
issue-652	52	8	its	its	PRON
issue-652	52	9	own	own	ADJ
issue-652	52	10	elements	element	NOUN
issue-652	52	11	.	.	PUNCT
issue-652	53	1	thus	thus	ADV
issue-652	53	2	,	,	PUNCT
issue-652	53	3	the	the	DET
issue-652	53	4	information	information	NOUN
issue-652	53	5	subsystem	subsystem	NOUN
issue-652	53	6	reflects	reflect	VERB
issue-652	53	7	the	the	DET
issue-652	53	8	aspects	aspect	NOUN
issue-652	53	9	of	of	ADP
issue-652	53	10	regulatory	regulatory	ADJ
issue-652	53	11	,	,	PUNCT
issue-652	53	12	legislative	legislative	ADJ
issue-652	53	13	,	,	PUNCT
issue-652	53	14	organizational	organizational	ADJ
issue-652	53	15	,	,	PUNCT
issue-652	53	16	methodological	methodological	ADJ
issue-652	53	17	,	,	PUNCT
issue-652	53	18	and	and	CCONJ
issue-652	53	19	analytical	analytical	ADJ
issue-652	53	20	support	support	NOUN
issue-652	53	21	of	of	ADP
issue-652	53	22	the	the	DET
issue-652	53	23	enterprise	enterprise	NOUN
issue-652	53	24	management	management	NOUN
issue-652	53	25	system	system	NOUN
issue-652	53	26	.	.	PUNCT
issue-652	54	1	the	the	DET
issue-652	54	2	technical	technical	ADJ
issue-652	54	3	and	and	CCONJ
issue-652	54	4	innovative	innovative	ADJ
issue-652	54	5	subsystem	subsystem	NOUN
issue-652	54	6	includes	include	VERB
issue-652	54	7	technological	technological	ADJ
issue-652	54	8	and	and	CCONJ
issue-652	54	9	material	material	NOUN
issue-652	54	10	support	support	NOUN
issue-652	54	11	for	for	ADP
issue-652	54	12	the	the	DET
issue-652	54	13	enterprise	enterprise	NOUN
issue-652	54	14	functioning	function	VERB
issue-652	54	15	and	and	CCONJ
issue-652	54	16	its	its	PRON
issue-652	54	17	development	development	NOUN
issue-652	54	18	on	on	ADP
issue-652	54	19	an	an	DET
issue-652	54	20	innovative	innovative	ADJ
issue-652	54	21	basis	basis	NOUN
issue-652	54	22	.	.	PUNCT
issue-652	55	1	the	the	DET
issue-652	55	2	subsystem	subsystem	NOUN
issue-652	55	3	of	of	ADP
issue-652	55	4	the	the	DET
issue-652	55	5	production	production	NOUN
issue-652	55	6	organization	organization	NOUN
issue-652	55	7	is	be	AUX
issue-652	55	8	responsible	responsible	ADJ
issue-652	55	9	for	for	ADP
issue-652	55	10	the	the	DET
issue-652	55	11	development	development	NOUN
issue-652	55	12	and	and	CCONJ
issue-652	55	13	coordination	coordination	NOUN
issue-652	55	14	of	of	ADP
issue-652	55	15	production	production	NOUN
issue-652	55	16	processes	process	NOUN
issue-652	55	17	,	,	PUNCT
issue-652	55	18	the	the	DET
issue-652	55	19	sequence	sequence	NOUN
issue-652	55	20	of	of	ADP
issue-652	55	21	the	the	DET
issue-652	55	22	enterprise	enterprise	NOUN
issue-652	55	23	technological	technological	ADJ
issue-652	55	24	operations	operation	NOUN
issue-652	55	25	.	.	PUNCT
issue-652	56	1	the	the	DET
issue-652	56	2	subsystem	subsystem	NOUN
issue-652	56	3	of	of	ADP
issue-652	56	4	human	human	ADJ
issue-652	56	5	resources	resource	NOUN
issue-652	56	6	management	management	NOUN
issue-652	56	7	includes	include	VERB
issue-652	56	8	issues	issue	NOUN
issue-652	56	9	of	of	ADP
issue-652	56	10	the	the	DET
issue-652	56	11	qualitative	qualitative	ADJ
issue-652	56	12	and	and	CCONJ
issue-652	56	13	quantitative	quantitative	ADJ
issue-652	56	14	composition	composition	NOUN
issue-652	56	15	of	of	ADP
issue-652	56	16	employees	employee	NOUN
issue-652	56	17	,	,	PUNCT
issue-652	56	18	their	their	PRON
issue-652	56	19	duties	duty	NOUN
issue-652	56	20	and	and	CCONJ
issue-652	56	21	relationships	relationship	NOUN
issue-652	56	22	.	.	PUNCT
issue-652	57	1	the	the	DET
issue-652	57	2	economic	economic	ADJ
issue-652	57	3	subsystem	subsystem	NOUN
issue-652	57	4	of	of	ADP
issue-652	57	5	the	the	DET
issue-652	57	6	enterprise	enterprise	NOUN
issue-652	57	7	management	management	NOUN
issue-652	57	8	system	system	NOUN
issue-652	57	9	,	,	PUNCT
issue-652	57	10	controlling	control	VERB
issue-652	57	11	the	the	DET
issue-652	57	12	use	use	NOUN
issue-652	57	13	efficiency	efficiency	NOUN
issue-652	57	14	of	of	ADP
issue-652	57	15	production	production	NOUN
issue-652	57	16	means	mean	NOUN
issue-652	57	17	and	and	CCONJ
issue-652	57	18	labour	labour	NOUN
issue-652	57	19	productivity	productivity	NOUN
issue-652	57	20	,	,	PUNCT
issue-652	57	21	is	be	AUX
issue-652	57	22	responsible	responsible	ADJ
issue-652	57	23	for	for	ADP
issue-652	57	24	not	not	PART
issue-652	57	25	only	only	ADV
issue-652	57	26	optimizing	optimize	VERB
issue-652	57	27	the	the	DET
issue-652	57	28	production	production	NOUN
issue-652	57	29	volume	volume	NOUN
issue-652	57	30	and	and	CCONJ
issue-652	57	31	sales	sale	NOUN
issue-652	57	32	but	but	CCONJ
issue-652	57	33	also	also	ADV
issue-652	57	34	for	for	ADP
issue-652	57	35	achieving	achieve	VERB
issue-652	57	36	the	the	DET
issue-652	57	37	tactical	tactical	ADJ
issue-652	57	38	and	and	CCONJ
issue-652	57	39	strategic	strategic	ADJ
issue-652	57	40	enterprise	enterprise	NOUN
issue-652	57	41	goals	goal	NOUN
issue-652	57	42	.	.	PUNCT
issue-652	58	1	the	the	DET
issue-652	58	2	first	first	ADJ
issue-652	58	3	goal	goal	NOUN
issue-652	58	4	includes	include	VERB
issue-652	58	5	economic	economic	ADJ
issue-652	58	6	viability	viability	NOUN
issue-652	58	7	,	,	PUNCT
issue-652	58	8	as	as	ADP
issue-652	58	9	a	a	DET
issue-652	58	10	complex	complex	ADJ
issue-652	58	11	concept	concept	NOUN
issue-652	58	12	,	,	PUNCT
issue-652	58	13	since	since	SCONJ
issue-652	58	14	two	two	NUM
issue-652	58	15	indicators	indicator	NOUN
issue-652	58	16	characterize	characterize	VERB
issue-652	58	17	the	the	DET
issue-652	58	18	enterprise	enterprise	NOUN
issue-652	58	19	economic	economic	ADJ
issue-652	58	20	viability	viability	NOUN
issue-652	58	21	:	:	PUNCT
issue-652	58	22	profit	profit	NOUN
issue-652	58	23	and	and	CCONJ
issue-652	58	24	profitability	profitability	NOUN
issue-652	58	25	.	.	PUNCT
issue-652	59	1	it	it	PRON
issue-652	59	2	is	be	AUX
issue-652	59	3	possible	possible	ADJ
issue-652	59	4	to	to	PART
issue-652	59	5	indicate	indicate	VERB
issue-652	59	6	an	an	DET
issue-652	59	7	increase	increase	NOUN
issue-652	59	8	in	in	ADP
issue-652	59	9	the	the	DET
issue-652	59	10	market	market	NOUN
issue-652	59	11	value	value	NOUN
issue-652	59	12	as	as	ADP
issue-652	59	13	a	a	DET
issue-652	59	14	strategic	strategic	ADJ
issue-652	59	15	goal	goal	NOUN
issue-652	59	16	of	of	ADP
issue-652	59	17	an	an	DET
issue-652	59	18	enterprise	enterprise	NOUN
issue-652	59	19	in	in	ADP
issue-652	59	20	a	a	DET
issue-652	59	21	market	market	NOUN
issue-652	59	22	environment	environment	NOUN
issue-652	59	23	.	.	PUNCT
issue-652	60	1	cost	cost	NOUN
issue-652	60	2	management	management	NOUN
issue-652	60	3	is	be	AUX
issue-652	60	4	an	an	DET
issue-652	60	5	element	element	NOUN
issue-652	60	6	of	of	ADP
issue-652	60	7	the	the	DET
issue-652	60	8	enterprise	enterprise	NOUN
issue-652	60	9	management	management	NOUN
issue-652	60	10	system	system	NOUN
issue-652	60	11	,	,	PUNCT
issue-652	60	12	which	which	PRON
issue-652	60	13	is	be	AUX
issue-652	60	14	interconnected	interconnect	VERB
issue-652	60	15	with	with	ADP
issue-652	60	16	all	all	DET
issue-652	60	17	its	its	PRON
issue-652	60	18	subsystems	subsystem	NOUN
issue-652	60	19	and	and	CCONJ
issue-652	60	20	has	have	VERB
issue-652	60	21	an	an	DET
issue-652	60	22	impact	impact	NOUN
issue-652	60	23	on	on	ADP
issue-652	60	24	the	the	DET
issue-652	60	25	tactical	tactical	ADJ
issue-652	60	26	and	and	CCONJ
issue-652	60	27	strategic	strategic	ADJ
issue-652	60	28	enterprise	enterprise	NOUN
issue-652	60	29	goal	goal	NOUN
issue-652	60	30	.	.	PUNCT
issue-652	61	1	3	3	X
issue-652	61	2	.	.	X
issue-652	61	3	subsystems	subsystem	NOUN
issue-652	61	4	of	of	ADP
issue-652	61	5	the	the	DET
issue-652	61	6	cost	cost	NOUN
issue-652	61	7	management	management	NOUN
issue-652	61	8	system	system	NOUN
issue-652	61	9	consequently	consequently	ADV
issue-652	61	10	,	,	PUNCT
issue-652	61	11	cost	cost	NOUN
issue-652	61	12	management	management	NOUN
issue-652	61	13	can	can	AUX
issue-652	61	14	be	be	AUX
issue-652	61	15	considered	consider	VERB
issue-652	61	16	as	as	ADP
issue-652	61	17	a	a	DET
issue-652	61	18	system	system	NOUN
issue-652	61	19	having	have	VERB
issue-652	61	20	its	its	PRON
issue-652	61	21	own	own	ADJ
issue-652	61	22	subsystems	subsystem	NOUN
issue-652	61	23	and	and	CCONJ
issue-652	61	24	elements	element	NOUN
issue-652	61	25	.	.	PUNCT
issue-652	62	1	the	the	DET
issue-652	62	2	cost	cost	NOUN
issue-652	62	3	management	management	NOUN
issue-652	62	4	system	system	NOUN
issue-652	62	5	,	,	PUNCT
issue-652	62	6	like	like	ADP
issue-652	62	7	any	any	DET
issue-652	62	8	other	other	ADJ
issue-652	62	9	system	system	NOUN
issue-652	62	10	,	,	PUNCT
issue-652	62	11	should	should	AUX
issue-652	62	12	consist	consist	VERB
issue-652	62	13	of	of	ADP
issue-652	62	14	four	four	NUM
issue-652	62	15	main	main	ADJ
issue-652	62	16	parts	part	NOUN
issue-652	62	17	,	,	PUNCT
issue-652	62	18	from	from	ADP
issue-652	62	19	the	the	DET
issue-652	62	20	morphological	morphological	ADJ
issue-652	62	21	point	point	NOUN
issue-652	62	22	of	of	ADP
issue-652	62	23	view	view	NOUN
issue-652	62	24	.	.	PUNCT
issue-652	63	1	the	the	DET
issue-652	63	2	first	first	ADJ
issue-652	63	3	part	part	NOUN
issue-652	63	4	is	be	AUX
issue-652	63	5	the	the	DET
issue-652	63	6	object	object	NOUN
issue-652	63	7	to	to	PART
issue-652	63	8	which	which	PRON
issue-652	63	9	the	the	DET
issue-652	63	10	action	action	NOUN
issue-652	63	11	of	of	ADP
issue-652	63	12	this	this	DET
issue-652	63	13	system	system	NOUN
issue-652	63	14	is	be	AUX
issue-652	63	15	directed	direct	VERB
issue-652	63	16	(	(	PUNCT
issue-652	63	17	in	in	ADP
issue-652	63	18	our	our	PRON
issue-652	63	19	case	case	NOUN
issue-652	63	20	,	,	PUNCT
issue-652	63	21	it	it	PRON
issue-652	63	22	is	be	AUX
issue-652	63	23	the	the	DET
issue-652	63	24	costs	cost	NOUN
issue-652	63	25	at	at	ADP
issue-652	63	26	different	different	ADJ
issue-652	63	27	stages	stage	NOUN
issue-652	63	28	of	of	ADP
issue-652	63	29	the	the	DET
issue-652	63	30	product	product	NOUN
issue-652	63	31	life	life	NOUN
issue-652	63	32	cycle	cycle	NOUN
issue-652	63	33	)	)	PUNCT
issue-652	63	34	.	.	PUNCT
issue-652	64	1	the	the	DET
issue-652	64	2	second	second	ADJ
issue-652	64	3	part	part	NOUN
issue-652	64	4	is	be	AUX
issue-652	64	5	cost	cost	NOUN
issue-652	64	6	management	management	NOUN
issue-652	64	7	functions	function	NOUN
issue-652	64	8	(	(	PUNCT
issue-652	64	9	solutions	solution	NOUN
issue-652	64	10	development	development	NOUN
issue-652	64	11	,	,	PUNCT
issue-652	64	12	implementation	implementation	NOUN
issue-652	64	13	of	of	ADP
issue-652	64	14	solutions	solution	NOUN
issue-652	64	15	,	,	PUNCT
issue-652	64	16	control	control	NOUN
issue-652	64	17	)	)	PUNCT
issue-652	64	18	.	.	PUNCT
issue-652	65	1	the	the	DET
issue-652	65	2	third	third	ADJ
issue-652	65	3	part	part	NOUN
issue-652	65	4	is	be	AUX
issue-652	65	5	a	a	DET
issue-652	65	6	sequence	sequence	NOUN
issue-652	65	7	of	of	ADP
issue-652	65	8	operations	operation	NOUN
issue-652	65	9	(	(	PUNCT
issue-652	65	10	algorithm	algorithm	NOUN
issue-652	65	11	,	,	PUNCT
issue-652	65	12	methodology	methodology	NOUN
issue-652	65	13	,	,	PUNCT
issue-652	65	14	etc	etc	X
issue-652	65	15	.	.	X
issue-652	65	16	)	)	PUNCT
issue-652	65	17	.	.	PUNCT
issue-652	66	1	the	the	DET
issue-652	66	2	fourth	fourth	ADJ
issue-652	66	3	part	part	NOUN
issue-652	66	4	includes	include	VERB
issue-652	66	5	the	the	DET
issue-652	66	6	entities	entity	NOUN
issue-652	66	7	that	that	PRON
issue-652	66	8	perform	perform	VERB
issue-652	66	9	all	all	DET
issue-652	66	10	these	these	DET
issue-652	66	11	operations	operation	NOUN
issue-652	66	12	,	,	PUNCT
issue-652	66	13	without	without	ADP
issue-652	66	14	which	which	PRON
issue-652	66	15	the	the	DET
issue-652	66	16	system	system	NOUN
issue-652	66	17	will	will	AUX
issue-652	66	18	not	not	PART
issue-652	66	19	be	be	AUX
issue-652	66	20	able	able	ADJ
issue-652	66	21	to	to	PART
issue-652	66	22	function	function	VERB
issue-652	66	23	.	.	PUNCT
issue-652	67	1	these	these	DET
issue-652	67	2	parts	part	NOUN
issue-652	67	3	,	,	PUNCT
issue-652	67	4	together	together	ADV
issue-652	67	5	with	with	ADP
issue-652	67	6	the	the	DET
issue-652	67	7	organizational	organizational	ADJ
issue-652	67	8	structures	structure	NOUN
issue-652	67	9	that	that	PRON
issue-652	67	10	will	will	AUX
issue-652	67	11	ensure	ensure	VERB
issue-652	67	12	their	their	PRON
issue-652	67	13	functioning	functioning	NOUN
issue-652	67	14	,	,	PUNCT
issue-652	67	15	constitute	constitute	VERB
issue-652	67	16	the	the	DET
issue-652	67	17	organizational	organizational	ADJ
issue-652	67	18	and	and	CCONJ
issue-652	67	19	managerial	managerial	ADJ
issue-652	67	20	subsystem	subsystem	NOUN
issue-652	67	21	of	of	ADP
issue-652	67	22	the	the	DET
issue-652	67	23	cost	cost	NOUN
issue-652	67	24	management	management	NOUN
issue-652	67	25	system	system	NOUN
issue-652	67	26	(	(	PUNCT
issue-652	67	27	skrypnyk	skrypnyk	ADJ
issue-652	67	28	,	,	PUNCT
issue-652	67	29	2011	2011	NUM
issue-652	67	30	)	)	PUNCT
issue-652	67	31	.	.	PUNCT
issue-652	68	1	from	from	ADP
issue-652	68	2	our	our	PRON
issue-652	68	3	point	point	NOUN
issue-652	68	4	of	of	ADP
issue-652	68	5	view	view	NOUN
issue-652	68	6	,	,	PUNCT
issue-652	68	7	the	the	DET
issue-652	68	8	cost	cost	NOUN
issue-652	68	9	management	management	NOUN
issue-652	68	10	system	system	NOUN
issue-652	68	11	has	have	VERB
issue-652	68	12	a	a	DET
issue-652	68	13	dual	dual	ADJ
issue-652	68	14	nature	nature	NOUN
issue-652	68	15	,	,	PUNCT
issue-652	68	16	on	on	ADP
issue-652	68	17	the	the	DET
issue-652	68	18	one	one	NUM
issue-652	68	19	hand	hand	NOUN
issue-652	68	20	,	,	PUNCT
issue-652	68	21	it	it	PRON
issue-652	68	22	is	be	AUX
issue-652	68	23	a	a	DET
issue-652	68	24	subsystem	subsystem	NOUN
issue-652	68	25	of	of	ADP
issue-652	68	26	baltic	baltic	ADJ
issue-652	68	27	journal	journal	PROPN
issue-652	68	28	of	of	ADP
issue-652	68	29	economic	economic	ADJ
issue-652	68	30	studies	study	NOUN
issue-652	68	31	186	186	NUM
issue-652	68	32	vol	vol	NOUN
issue-652	68	33	.	.	PROPN
issue-652	69	1	5	5	NUM
issue-652	69	2	,	,	PUNCT
issue-652	69	3	no	no	INTJ
issue-652	69	4	.	.	NOUN
issue-652	69	5	2	2	NUM
issue-652	69	6	,	,	PUNCT
issue-652	69	7	2019	2019	NUM
issue-652	69	8	e	e	NOUN
issue-652	69	9	nt	not	PART
issue-652	69	10	er	er	INTJ
issue-652	69	11	pr	pr	NOUN
issue-652	69	12	is	be	AUX
issue-652	69	13	e	e	NOUN
issue-652	69	14	m	m	VERB
issue-652	69	15	an	an	DET
issue-652	69	16	ag	ag	PROPN
issue-652	69	17	em	em	PRON
issue-652	69	18	en	en	PROPN
issue-652	69	19	t	t	PROPN
issue-652	69	20	s	s	X
issue-652	69	21	ys	ys	NOUN
issue-652	70	1	te	te	PROPN
issue-652	70	2	m	m	PROPN
issue-652	70	3	su	su	PROPN
issue-652	70	4	bs	bs	NOUN
issue-652	70	5	ys	ys	NOUN
issue-652	70	6	te	te	PROPN
issue-652	70	7	m	m	PROPN
issue-652	70	8	s	s	NOUN
issue-652	70	9	in	in	ADP
issue-652	70	10	fo	fo	ADP
issue-652	70	11	rm	rm	PROPN
issue-652	70	12	at	at	ADP
issue-652	70	13	io	io	PROPN
issue-652	70	14	na	na	ADP
issue-652	70	15	l	l	PROPN
issue-652	70	16	te	te	PROPN
issue-652	70	17	ch	ch	PROPN
issue-652	70	18	ni	ni	PROPN
issue-652	70	19	ca	ca	PROPN
issue-652	70	20	l	l	PROPN
issue-652	70	21	a	a	DET
issue-652	70	22	nd	nd	NOUN
issue-652	70	23	in	in	ADP
issue-652	70	24	no	no	DET
issue-652	70	25	va	va	NOUN
issue-652	70	26	tiv	tiv	PROPN
issue-652	70	27	e	e	PROPN
issue-652	70	28	pr	pr	NOUN
issue-652	70	29	od	od	NOUN
issue-652	70	30	uc	uc	PROPN
issue-652	70	31	tio	tio	PROPN
issue-652	70	32	n	n	PROPN
issue-652	70	33	or	or	CCONJ
issue-652	70	34	ga	ga	PROPN
issue-652	70	35	ni	ni	PROPN
issue-652	70	36	za	za	PROPN
issue-652	70	37	tio	tio	PROPN
issue-652	70	38	n	n	PRON
issue-652	70	39	ec	ec	PROPN
issue-652	70	40	on	on	ADP
issue-652	70	41	om	om	PROPN
issue-652	70	42	ic	ic	PROPN
issue-652	70	43	le	le	PROPN
issue-652	70	44	gi	gi	INTJ
issue-652	71	1	sl	sl	INTJ
issue-652	71	2	at	at	ADP
issue-652	71	3	iv	iv	NUM
issue-652	72	1	e	e	PROPN
issue-652	72	2	su	su	PROPN
issue-652	72	3	pp	pp	ADV
issue-652	72	4	or	or	CCONJ
issue-652	72	5	t	t	PROPN
issue-652	72	6	,	,	PUNCT
issue-652	72	7	or	or	CCONJ
issue-652	72	8	ga	ga	PROPN
issue-652	72	9	ni	ni	PROPN
issue-652	72	10	za	za	PROPN
issue-652	72	11	tio	tio	INTJ
issue-652	72	12	na	na	ADP
issue-652	72	13	l	l	NOUN
issue-652	72	14	an	an	DET
issue-652	72	15	d	d	X
issue-652	72	16	m	m	VERB
issue-652	72	17	et	et	NOUN
issue-652	72	18	ho	ho	PROPN
issue-652	72	19	di	di	PROPN
issue-652	72	20	ca	ca	PROPN
issue-652	72	21	l	l	PROPN
issue-652	72	22	,	,	PUNCT
issue-652	72	23	an	an	DET
issue-652	72	24	al	al	PROPN
issue-652	72	25	yt	yt	PROPN
issue-652	73	1	ic	ic	PROPN
issue-652	73	2	al	al	PROPN
issue-652	73	3	su	su	PROPN
issue-652	74	1	pp	pp	ADV
issue-652	74	2	or	or	CCONJ
issue-652	74	3	t	t	NOUN
issue-652	75	1	h	h	NOUN
issue-652	75	2	r	r	NOUN
issue-652	75	3	te	te	PROPN
issue-652	75	4	ch	ch	PROPN
issue-652	75	5	ni	ni	PROPN
issue-652	75	6	ca	ca	PROPN
issue-652	75	7	l	l	PROPN
issue-652	75	8	su	su	PROPN
issue-652	76	1	pp	pp	ADV
issue-652	76	2	or	or	CCONJ
issue-652	76	3	t	t	PROPN
issue-652	76	4	,	,	PUNCT
issue-652	76	5	m	m	VERB
issue-652	76	6	an	an	PRON
issue-652	76	7	uf	uf	PROPN
issue-652	76	8	ac	ac	PROPN
issue-652	76	9	tu	tu	PROPN
issue-652	76	10	rin	rin	PROPN
issue-652	77	1	g	g	PROPN
issue-652	77	2	te	te	PROPN
issue-652	77	3	ch	ch	NOUN
issue-652	78	1	no	no	INTJ
issue-652	78	2	lo	lo	NOUN
issue-652	78	3	gy	gy	NOUN
issue-652	78	4	m	m	NOUN
issue-652	78	5	at	at	ADP
issue-652	78	6	er	er	INTJ
issue-652	78	7	ia	ia	PROPN
issue-652	78	8	l	l	NOUN
issue-652	78	9	re	re	VERB
issue-652	78	10	so	so	ADV
issue-652	78	11	ur	ur	INTJ
issue-652	78	12	ce	ce	PROPN
issue-652	78	13	s	s	PROPN
issue-652	78	14	,	,	PUNCT
issue-652	78	15	in	in	ADP
issue-652	78	16	no	no	DET
issue-652	78	17	va	va	NOUN
issue-652	78	18	tio	tio	NOUN
issue-652	78	19	n	n	CCONJ
issue-652	78	20	de	de	PROPN
issue-652	78	21	ve	ve	VERB
issue-652	78	22	lo	lo	PROPN
issue-652	78	23	pm	pm	NOUN
issue-652	78	24	en	en	ADP
issue-652	78	25	t	t	X
issue-652	78	26	de	de	X
issue-652	78	27	ve	ve	VERB
issue-652	78	28	lo	lo	PROPN
issue-652	78	29	pm	pm	NOUN
issue-652	78	30	en	en	PROPN
issue-652	78	31	t	t	PROPN
issue-652	78	32	,	,	PUNCT
issue-652	78	33	us	us	PROPN
issue-652	78	34	e	e	NOUN
issue-652	78	35	,	,	PUNCT
issue-652	78	36	an	an	PRON
issue-652	79	1	d	d	X
issue-652	80	1	i	i	PRON
issue-652	80	2	m	m	VERB
issue-652	80	3	pr	pr	INTJ
issue-652	80	4	ov	ov	INTJ
issue-652	80	5	em	em	PRON
issue-652	80	6	en	en	PROPN
issue-652	80	7	t	t	PROPN
issue-652	80	8	of	of	ADP
issue-652	80	9	p	p	PROPN
issue-652	80	10	ro	ro	X
issue-652	80	11	du	du	PROPN
issue-652	80	12	ct	ct	PROPN
issue-652	80	13	io	io	PROPN
issue-652	81	1	n	n	AUX
issue-652	81	2	pr	pr	VERB
issue-652	81	3	oc	oc	ADP
issue-652	81	4	es	es	X
issue-652	81	5	se	se	PROPN
issue-652	81	6	s	s	PART
issue-652	81	7	qu	qu	PROPN
issue-652	81	8	al	al	PROPN
issue-652	81	9	ita	ita	PROPN
issue-652	81	10	tiv	tiv	PROPN
issue-652	81	11	e	e	PROPN
issue-652	81	12	co	co	NOUN
issue-652	81	13	m	m	PROPN
issue-652	81	14	po	po	NOUN
issue-652	81	15	si	si	PROPN
issue-652	81	16	tio	tio	PROPN
issue-652	81	17	n	n	PROPN
issue-652	81	18	qu	qu	PROPN
issue-652	81	19	an	an	DET
issue-652	81	20	tit	tit	NOUN
issue-652	81	21	at	at	ADP
issue-652	81	22	iv	iv	ADP
issue-652	81	23	e	e	NOUN
issue-652	81	24	c	c	NOUN
issue-652	81	25	om	om	PROPN
issue-652	81	26	po	po	PROPN
issue-652	81	27	si	si	PROPN
issue-652	81	28	tio	tio	PROPN
issue-652	81	29	n	n	PROPN
issue-652	81	30	jo	jo	PROPN
issue-652	81	31	b	b	PROPN
issue-652	81	32	re	re	AUX
issue-652	81	33	la	la	X
issue-652	81	34	tio	tio	NOUN
issue-652	81	35	ns	ns	INTJ
issue-652	81	36	in	in	ADP
issue-652	81	37	cr	cr	X
issue-652	81	38	ea	ea	X
issue-652	81	39	se	se	PROPN
issue-652	81	40	in	in	ADP
issue-652	81	41	th	th	NUM
issue-652	81	42	e	e	X
issue-652	81	43	en	en	X
issue-652	81	44	te	te	PROPN
issue-652	81	45	rp	rp	X
issue-652	81	46	ris	ris	PROPN
issue-652	81	47	e	e	PROPN
issue-652	81	48	va	va	PROPN
issue-652	81	49	lu	lu	PROPN
issue-652	82	1	e	e	PROPN
issue-652	82	2	g	g	PROPN
issue-652	82	3	ro	ro	PROPN
issue-652	82	4	w	w	PROPN
issue-652	82	5	th	th	X
issue-652	82	6	o	o	X
issue-652	83	1	f	f	X
issue-652	83	2	p	p	X
issue-652	83	3	ro	ro	INTJ
issue-652	83	4	fit	fit	PROPN
issue-652	83	5	ab	ab	PROPN
issue-652	83	6	ili	ili	PROPN
issue-652	84	1	ty	ty	INTJ
issue-652	84	2	c	c	PROPN
issue-652	85	1	os	os	NOUN
issue-652	85	2	t	t	PROPN
issue-652	85	3	m	m	VERB
issue-652	85	4	an	an	DET
issue-652	85	5	ag	ag	PROPN
issue-652	85	6	em	em	PRON
issue-652	85	7	en	en	PROPN
issue-652	85	8	t	t	PROPN
issue-652	85	9	s	s	X
issue-652	85	10	ys	ys	VERB
issue-652	85	11	te	te	INTJ
issue-652	85	12	m	m	PRON
issue-652	85	13	pr	pr	NOUN
issue-652	85	14	of	of	ADP
issue-652	85	15	ita	ita	PROPN
issue-652	85	16	bi	bi	PROPN
issue-652	85	17	lit	light	VERB
issue-652	85	18	y	y	PROPN
issue-652	85	19	su	su	NOUN
issue-652	85	20	bs	bs	NOUN
issue-652	86	1	ys	ys	NOUN
issue-652	86	2	te	te	PROPN
issue-652	86	3	m	m	PROPN
issue-652	86	4	s	s	NOUN
issue-652	86	5	o	o	X
issue-652	86	6	rg	rg	NOUN
issue-652	86	7	an	an	DET
issue-652	86	8	iz	iz	NOUN
issue-652	86	9	at	at	ADP
issue-652	86	10	io	io	PROPN
issue-652	86	11	na	na	X
issue-652	86	12	l	l	NOUN
issue-652	86	13	a	a	DET
issue-652	86	14	nd	nd	NOUN
issue-652	86	15	m	m	VERB
issue-652	86	16	an	an	DET
issue-652	86	17	ag	ag	PROPN
issue-652	86	18	er	er	INTJ
issue-652	86	19	ia	ia	PROPN
issue-652	86	20	l	l	PROPN
issue-652	86	21	ec	ec	PROPN
issue-652	86	22	on	on	ADP
issue-652	86	23	om	om	PROPN
issue-652	86	24	ic	ic	PROPN
issue-652	86	25	a	a	DET
issue-652	86	26	nd	nd	NOUN
issue-652	86	27	fu	fu	PROPN
issue-652	86	28	nc	nc	PROPN
issue-652	86	29	tio	tio	NOUN
issue-652	86	30	na	na	PROPN
issue-652	86	31	l	l	PROPN
issue-652	86	32	el	el	NOUN
issue-652	86	33	em	em	PRON
issue-652	86	34	en	en	INTJ
issue-652	86	35	ts	ts	ADP
issue-652	86	36	c	c	X
issue-652	86	37	os	os	NOUN
issue-652	86	38	ts	ts	ADP
issue-652	86	39	o	o	PROPN
issue-652	86	40	bj	bj	ADP
issue-652	86	41	ec	ec	PROPN
issue-652	86	42	t	t	PROPN
issue-652	86	43	fo	fo	INTJ
issue-652	86	44	re	re	PROPN
issue-652	86	45	ca	ca	AUX
issue-652	86	46	st	st	PROPN
issue-652	86	47	in	in	ADP
issue-652	86	48	g	g	PROPN
issue-652	86	49	pl	pl	PROPN
issue-652	86	50	an	an	DET
issue-652	86	51	ni	ni	PROPN
issue-652	86	52	ng	ng	PROPN
issue-652	86	53	n	n	PROPN
issue-652	86	54	or	or	CCONJ
issue-652	86	55	m	m	PROPN
issue-652	86	56	s	s	NOUN
issue-652	86	57	et	et	NOUN
issue-652	86	58	tin	tin	NOUN
issue-652	86	59	g	g	PROPN
issue-652	87	1	so	so	ADV
issue-652	87	2	lu	lu	NOUN
issue-652	87	3	tio	tio	NOUN
issue-652	87	4	ns	ns	NUM
issue-652	88	1	de	de	PROPN
issue-652	88	2	ve	ve	VERB
issue-652	88	3	lo	lo	PROPN
issue-652	88	4	pm	pm	NOUN
issue-652	88	5	en	en	PROPN
issue-652	88	6	t	t	PROPN
issue-652	88	7	fu	fu	PROPN
issue-652	88	8	nc	nc	PROPN
issue-652	88	9	tio	tio	PROPN
issue-652	88	10	ns	ns	NUM
issue-652	88	11	o	o	PROPN
issue-652	88	12	f	f	X
issue-652	89	1	c	c	X
issue-652	89	2	os	os	PROPN
issue-652	89	3	t	t	PROPN
issue-652	89	4	m	m	VERB
issue-652	89	5	an	an	DET
issue-652	89	6	ag	ag	PROPN
issue-652	89	7	em	em	PRON
issue-652	89	8	en	en	PROPN
issue-652	89	9	t	t	PROPN
issue-652	89	10	s	s	X
issue-652	89	11	ys	ys	NOUN
issue-652	89	12	te	te	PROPN
issue-652	89	13	m	m	PROPN
issue-652	89	14	i	i	PRON
issue-652	89	15	m	m	VERB
issue-652	89	16	pl	pl	VERB
issue-652	89	17	em	em	PRON
issue-652	89	18	en	en	INTJ
issue-652	89	19	ta	ta	X
issue-652	89	20	tio	tio	PROPN
issue-652	90	1	n	n	PROPN
issue-652	90	2	of	of	ADP
issue-652	90	3	so	so	ADV
issue-652	90	4	lu	lu	NOUN
issue-652	90	5	tio	tio	PROPN
issue-652	91	1	ns	ns	PROPN
issue-652	91	2	st	st	PROPN
issue-652	91	3	ra	ra	PROPN
issue-652	92	1	te	te	INTJ
issue-652	92	2	gi	gi	INTJ
issue-652	92	3	c	c	PROPN
issue-652	92	4	g	g	PROPN
issue-652	92	5	oa	oa	PROPN
issue-652	92	6	l	l	PROPN
issue-652	92	7	t	t	PROPN
issue-652	92	8	ac	ac	PROPN
issue-652	92	9	tic	tic	PROPN
issue-652	92	10	al	al	PROPN
issue-652	92	11	g	g	PROPN
issue-652	92	12	oa	oa	PROPN
issue-652	92	13	l	l	NOUN
issue-652	92	14	pr	pr	NOUN
issue-652	92	15	of	of	ADP
issue-652	92	16	it	it	PRON
issue-652	92	17	m	m	VERB
issue-652	92	18	et	et	NOUN
issue-652	92	19	ho	ho	PROPN
issue-652	92	20	ds	ds	PROPN
issue-652	92	21	a	a	DET
issue-652	92	22	b	b	NOUN
issue-652	92	23	c	c	NOUN
issue-652	92	24	m	m	VERB
issue-652	92	25	et	et	NOUN
issue-652	93	1	ho	ho	PROPN
issue-652	93	2	d	d	PROPN
issue-652	93	3	d	d	PROPN
issue-652	93	4	ire	ire	ADJ
issue-652	93	5	ct	ct	NOUN
issue-652	93	6	c	c	NOUN
issue-652	93	7	os	os	PROPN
issue-652	93	8	tin	tin	PROPN
issue-652	93	9	g	g	PROPN
issue-652	93	10	st	st	PROPN
issue-652	93	11	an	an	DET
issue-652	93	12	da	da	PROPN
issue-652	93	13	rd	rd	PROPN
issue-652	93	14	c	c	PROPN
issue-652	93	15	os	os	PROPN
issue-652	93	16	tin	tin	NOUN
issue-652	93	17	g	g	ADP
issue-652	93	18	a	a	DET
issue-652	93	19	bs	bs	NOUN
issue-652	93	20	or	or	CCONJ
issue-652	93	21	pt	pt	X
issue-652	93	22	io	io	PROPN
issue-652	93	23	n	n	PROPN
issue-652	93	24	co	co	PROPN
issue-652	93	25	st	st	PROPN
issue-652	93	26	in	in	ADP
issue-652	93	27	g	g	PROPN
issue-652	93	28	c	c	PROPN
issue-652	93	29	v	v	ADP
issue-652	93	30	p	p	NOUN
issue-652	93	31	an	an	DET
issue-652	93	32	al	al	PROPN
issue-652	93	33	ys	ys	PROPN
issue-652	93	34	is	be	AUX
issue-652	93	35	ta	ta	AUX
issue-652	93	36	rg	rg	PROPN
issue-652	93	37	et	et	PROPN
issue-652	93	38	co	co	PROPN
issue-652	93	39	st	st	PROPN
issue-652	93	40	in	in	ADP
issue-652	93	41	g	g	PROPN
issue-652	94	1	c	c	PROPN
issue-652	94	2	os	os	NOUN
issue-652	94	3	t	t	PROPN
issue-652	94	4	k	k	PROPN
issue-652	94	5	ill	ill	ADJ
issue-652	94	6	in	in	ADP
issue-652	94	7	g	g	PROPN
issue-652	94	8	lc	lc	PROPN
issue-652	94	9	c	c	PROPN
issue-652	94	10	a	a	DET
issue-652	94	11	na	na	NOUN
issue-652	94	12	ly	ly	X
issue-652	95	1	si	si	PROPN
issue-652	95	2	s	s	PROPN
issue-652	95	3	c	c	PROPN
issue-652	95	4	os	os	PROPN
issue-652	95	5	t	t	PROPN
issue-652	95	6	b	b	PROPN
issue-652	95	7	en	en	PROPN
issue-652	95	8	ch	ch	PROPN
issue-652	95	9	m	m	PROPN
issue-652	95	10	ar	ar	PROPN
issue-652	95	11	ki	ki	PROPN
issue-652	95	12	ng	ng	PROPN
issue-652	95	13	v	v	INTJ
issue-652	95	14	c	c	NOUN
issue-652	95	15	c	c	NOUN
issue-652	95	16	m	m	VERB
issue-652	95	17	et	et	NOUN
issue-652	95	18	ho	ho	PROPN
issue-652	96	1	d	d	PROPN
issue-652	96	2	k	k	PROPN
issue-652	96	3	ai	ai	VERB
issue-652	96	4	ze	ze	PROPN
issue-652	96	5	n	n	PROPN
issue-652	96	6	co	co	PROPN
issue-652	96	7	st	st	PROPN
issue-652	96	8	in	in	ADP
issue-652	96	9	g	g	PROPN
issue-652	96	10	с	с	PROPN
issue-652	96	11	в	в	PROPN
issue-652	96	12	м	м	X
issue-652	96	13	m	m	VERB
issue-652	97	1	et	et	NOUN
issue-652	97	2	ho	ho	PROPN
issue-652	97	3	d	d	PROPN
issue-652	97	4	r	r	NOUN
issue-652	97	5	es	es	X
issue-652	97	6	ea	ea	PROPN
issue-652	97	7	rc	rc	PROPN
issue-652	97	8	h	h	PROPN
issue-652	97	9	an	an	PROPN
issue-652	97	10	d	d	X
issue-652	97	11	de	de	ADP
issue-652	97	12	ve	ve	VERB
issue-652	97	13	lo	lo	PROPN
issue-652	97	14	pm	pm	NOUN
issue-652	97	15	en	en	INTJ
issue-652	97	16	t	t	X
issue-652	97	17	o	o	X
issue-652	98	1	rg	rg	INTJ
issue-652	98	2	an	an	DET
issue-652	98	3	iz	iz	INTJ
issue-652	98	4	at	at	ADP
issue-652	98	5	io	io	PROPN
issue-652	98	6	n	n	ADV
issue-652	98	7	a	a	DET
issue-652	98	8	cc	cc	NOUN
issue-652	98	9	ou	ou	NOUN
issue-652	98	10	nt	not	PART
issue-652	98	11	in	in	ADP
issue-652	98	12	g	g	PROPN
issue-652	98	13	m	m	VERB
issue-652	98	14	ot	ot	NOUN
issue-652	98	15	iv	iv	NUM
issue-652	98	16	at	at	ADP
issue-652	98	17	io	io	X
issue-652	98	18	n	n	CCONJ
issue-652	98	19	en	en	ADP
issue-652	98	20	vi	vi	PROPN
issue-652	98	21	ro	ro	X
issue-652	98	22	nm	nm	PROPN
issue-652	98	23	en	en	INTJ
issue-652	98	24	t	t	NOUN
issue-652	98	25	r	r	NOUN
issue-652	98	26	es	es	X
issue-652	98	27	ul	ul	INTJ
issue-652	98	28	ts	ts	X
issue-652	98	29	:	:	PUNCT
issue-652	98	30	c	c	X
issue-652	98	31	os	os	NOUN
issue-652	98	32	ts	ts	ADP
issue-652	98	33	m	m	PROPN
issue-652	98	34	ee	ee	PROPN
issue-652	98	35	t	t	PROPN
issue-652	98	36	t	t	PROPN
issue-652	99	1	he	he	PRON
issue-652	99	2	p	p	X
issue-652	99	3	ro	ro	INTJ
issue-652	99	4	du	du	PROPN
issue-652	99	5	ct	ct	PROPN
issue-652	99	6	io	io	PROPN
issue-652	99	7	n	n	PROPN
issue-652	99	8	ne	ne	PROPN
issue-652	99	9	ed	ed	PROPN
issue-652	99	10	s	s	PROPN
issue-652	99	11	;	;	PUNCT
issue-652	99	12	th	th	X
issue-652	99	13	e	e	X
issue-652	99	14	co	co	PROPN
issue-652	99	15	st	st	PROPN
issue-652	99	16	le	le	PROPN
issue-652	99	17	ve	ve	PROPN
issue-652	99	18	l	l	PROPN
issue-652	99	19	c	c	NOUN
issue-652	99	20	or	or	CCONJ
issue-652	99	21	re	re	ADP
issue-652	99	22	sp	sp	ADP
issue-652	99	23	on	on	ADP
issue-652	99	24	ds	ds	NOUN
issue-652	99	25	to	to	ADP
issue-652	99	26	th	th	ADP
issue-652	99	27	e	e	X
issue-652	99	28	co	co	X
issue-652	99	29	ns	ns	INTJ
issue-652	99	30	um	um	INTJ
issue-652	99	31	er	er	INTJ
issue-652	99	32	s	s	NOUN
issue-652	99	33	’	'	PUNCT
issue-652	99	34	in	in	ADP
issue-652	99	35	te	te	PROPN
issue-652	99	36	re	re	PROPN
issue-652	99	37	st	st	PROPN
issue-652	99	38	s	s	PROPN
issue-652	99	39	b	b	PROPN
issue-652	99	40	uy	uy	INTJ
issue-652	99	41	er	er	INTJ
issue-652	99	42	s	s	PROPN
issue-652	99	43	v	v	PROPN
issue-652	99	44	al	al	PROPN
issue-652	99	45	ue	ue	PROPN
issue-652	100	1	ch	ch	PROPN
issue-652	100	2	ai	ai	VERB
issue-652	100	3	n	n	ADV
issue-652	100	4	m	m	VERB
issue-652	100	5	at	at	ADP
issue-652	100	6	er	er	INTJ
issue-652	100	7	ia	ia	PROPN
issue-652	100	8	l	l	PROPN
issue-652	100	9	a	a	PRON
issue-652	100	10	nd	nd	INTJ
issue-652	100	11	te	te	PROPN
issue-652	100	12	ch	ch	PROPN
issue-652	100	13	ni	ni	PROPN
issue-652	100	14	ca	ca	PROPN
issue-652	101	1	l	l	PROPN
issue-652	101	2	su	su	PROPN
issue-652	102	1	pp	pp	ADV
issue-652	102	2	ly	ly	ADP
issue-652	102	3	c	c	NOUN
issue-652	102	4	on	on	ADP
issue-652	102	5	tro	tro	X
issue-652	102	6	l	l	X
issue-652	102	7	se	se	X
issue-652	102	8	qu	qu	PROPN
issue-652	102	9	en	en	PROPN
issue-652	102	10	ce	ce	PROPN
issue-652	103	1	o	o	PROPN
issue-652	104	1	f	f	X
issue-652	104	2	o	o	X
issue-652	104	3	pe	pe	INTJ
issue-652	104	4	ra	ra	PROPN
issue-652	104	5	tio	tio	INTJ
issue-652	104	6	ns	ns	INTJ
issue-652	104	7	a	a	PRON
issue-652	104	8	na	na	NOUN
issue-652	104	9	ly	ly	ADP
issue-652	104	10	si	si	PROPN
issue-652	104	11	s	s	PROPN
issue-652	104	12	se	se	PROPN
issue-652	104	13	ar	ar	PROPN
issue-652	104	14	ch	ch	PROPN
issue-652	104	15	fo	fo	ADP
issue-652	104	16	r	r	NOUN
issue-652	105	1	d	d	NOUN
issue-652	105	2	ow	ow	INTJ
issue-652	105	3	ns	ns	INTJ
issue-652	105	4	iz	iz	INTJ
issue-652	105	5	in	in	ADP
issue-652	105	6	g	g	PROPN
issue-652	105	7	re	re	X
issue-652	105	8	se	se	PROPN
issue-652	105	9	rv	rv	PROPN
issue-652	106	1	es	es	X
issue-652	106	2	c	c	PROPN
issue-652	106	3	oo	oo	INTJ
issue-652	106	4	rd	rd	PROPN
issue-652	106	5	in	in	ADV
issue-652	106	6	at	at	ADP
issue-652	106	7	io	io	PROPN
issue-652	106	8	n	n	ADP
issue-652	106	9	r	r	NOUN
issue-652	106	10	eg	eg	NOUN
issue-652	106	11	ul	ul	INTJ
issue-652	106	12	at	at	ADP
issue-652	106	13	io	io	PROPN
issue-652	106	14	n	n	PRON
issue-652	106	15	su	su	PROPN
issue-652	106	16	bj	bj	ADP
issue-652	106	17	ec	ec	PROPN
issue-652	106	18	ts	ts	ADP
issue-652	106	19	h	h	PROPN
issue-652	106	20	ea	ea	PROPN
issue-652	106	21	ds	ds	PROPN
issue-652	106	22	,	,	PUNCT
issue-652	106	23	m	m	VERB
issue-652	106	24	an	an	DET
issue-652	106	25	ag	ag	PROPN
issue-652	106	26	er	er	INTJ
issue-652	106	27	s	s	PROPN
issue-652	106	28	,	,	PUNCT
issue-652	106	29	a	a	DET
issue-652	106	30	cc	cc	NOUN
issue-652	106	31	ou	ou	NOUN
issue-652	106	32	nt	not	PART
issue-652	106	33	an	an	DET
issue-652	106	34	ts	ts	X
issue-652	106	35	,	,	PUNCT
issue-652	106	36	e	e	X
issue-652	106	37	co	co	NOUN
issue-652	106	38	no	no	INTJ
issue-652	106	39	m	m	VERB
issue-652	106	40	is	be	AUX
issue-652	106	41	ts	ts	ADJ
issue-652	106	42	,	,	PUNCT
issue-652	106	43	e	e	X
issue-652	106	44	xt	xt	NOUN
issue-652	106	45	er	er	INTJ
issue-652	106	46	na	na	INTJ
issue-652	106	47	l	l	NOUN
issue-652	106	48	co	co	ADJ
issue-652	106	49	ns	ns	PROPN
issue-652	106	50	ul	ul	INTJ
issue-652	106	51	ta	ta	AUX
issue-652	106	52	nt	not	PART
issue-652	106	53	s	s	VERB
issue-652	106	54	pr	pr	NOUN
issue-652	106	55	od	od	INTJ
issue-652	106	56	uc	uc	PROPN
issue-652	107	1	tio	tio	PROPN
issue-652	108	1	n	n	PROPN
issue-652	109	1	st	st	PROPN
issue-652	110	1	ud	ud	INTJ
issue-652	110	2	y	y	PROPN
issue-652	110	3	of	of	ADP
issue-652	110	4	d	d	X
issue-652	110	5	em	em	PRON
issue-652	111	1	an	an	DET
issue-652	111	2	d	d	X
issue-652	111	3	o	o	X
issue-652	111	4	rg	rg	NOUN
issue-652	111	5	an	an	DET
issue-652	111	6	iz	iz	INTJ
issue-652	111	7	atio	atio	NOUN
issue-652	111	8	na	na	PROPN
issue-652	111	9	l	l	PROPN
issue-652	111	10	st	st	PROPN
issue-652	112	1	ru	ru	PROPN
issue-652	112	2	ct	ct	INTJ
issue-652	112	3	ur	ur	PROPN
issue-652	113	1	e	e	PROPN
issue-652	113	2	sa	sa	PROPN
issue-652	113	3	le	le	PROPN
issue-652	113	4	c	c	PROPN
issue-652	114	1	os	os	PROPN
issue-652	114	2	t	t	PROPN
issue-652	114	3	m	m	VERB
issue-652	114	4	an	an	DET
issue-652	114	5	ag	ag	PROPN
issue-652	114	6	em	em	PRON
issue-652	114	7	en	en	PROPN
issue-652	114	8	t	t	PROPN
issue-652	114	9	m	m	PROPN
issue-652	114	10	et	et	NOUN
issue-652	114	11	ho	ho	PROPN
issue-652	115	1	do	do	AUX
issue-652	115	2	lo	lo	PROPN
issue-652	115	3	gy	gy	NOUN
issue-652	115	4	r	r	NOUN
issue-652	115	5	es	es	X
issue-652	115	6	po	po	NOUN
issue-652	115	7	ns	ns	NUM
issue-652	115	8	ib	ib	PROPN
issue-652	115	9	ili	ili	PROPN
issue-652	116	1	ty	ty	INTJ
issue-652	116	2	c	c	PROPN
issue-652	116	3	en	en	ADP
issue-652	116	4	tre	tre	PROPN
issue-652	116	5	s	s	PROPN
issue-652	116	6	st	st	PROPN
issue-652	116	7	or	or	CCONJ
issue-652	116	8	ag	ag	PROPN
issue-652	116	9	e	e	PROPN
issue-652	116	10	fi	fi	PROPN
issue-652	116	11	gu	gu	X
issue-652	116	12	re	re	PROPN
issue-652	116	13	1	1	NUM
issue-652	116	14	.	.	PUNCT
issue-652	117	1	th	th	PROPN
issue-652	117	2	e	e	PROPN
issue-652	117	3	st	st	PROPN
issue-652	117	4	ru	ru	PROPN
issue-652	117	5	ct	ct	PROPN
issue-652	117	6	ur	ur	INTJ
issue-652	117	7	e	e	PROPN
issue-652	117	8	of	of	ADP
issue-652	117	9	th	th	X
issue-652	117	10	e	e	PROPN
issue-652	117	11	co	co	PROPN
issue-652	117	12	st	st	PROPN
issue-652	117	13	m	m	PROPN
issue-652	117	14	an	an	DET
issue-652	117	15	ag	ag	PROPN
issue-652	117	16	em	em	PRON
issue-652	117	17	en	en	PROPN
issue-652	117	18	t	t	PROPN
issue-652	117	19	s	s	X
issue-652	117	20	ys	ys	VERB
issue-652	117	21	te	te	PROPN
issue-652	117	22	m	m	PROPN
issue-652	117	23	in	in	ADP
issue-652	117	24	th	th	X
issue-652	117	25	e	e	X
issue-652	117	26	en	en	X
issue-652	117	27	te	te	PROPN
issue-652	117	28	rp	rp	PROPN
issue-652	117	29	ri	ri	PROPN
issue-652	117	30	se	se	PROPN
issue-652	117	31	m	m	PROPN
issue-652	117	32	an	an	DET
issue-652	117	33	ag	ag	PROPN
issue-652	117	34	em	em	PRON
issue-652	117	35	en	en	PROPN
issue-652	117	36	t	t	PROPN
issue-652	117	37	s	s	X
issue-652	117	38	ys	ys	NOUN
issue-652	117	39	te	te	INTJ
issue-652	117	40	m	m	VERB
issue-652	117	41	so	so	ADV
issue-652	117	42	ur	ur	INTJ
issue-652	117	43	ce	ce	PROPN
issue-652	117	44	:	:	PUNCT
issue-652	118	1	o	o	X
issue-652	118	2	wn	wn	PROPN
issue-652	118	3	el	el	PROPN
issue-652	118	4	ab	ab	PROPN
issue-652	118	5	or	or	CCONJ
issue-652	118	6	at	at	ADP
issue-652	118	7	io	io	X
issue-652	118	8	n	n	PRON
issue-652	118	9	baltic	baltic	ADJ
issue-652	118	10	journal	journal	NOUN
issue-652	118	11	of	of	ADP
issue-652	118	12	economic	economic	ADJ
issue-652	118	13	studies	study	NOUN
issue-652	118	14	187	187	NUM
issue-652	118	15	vol	vol	NOUN
issue-652	118	16	.	.	PROPN
issue-652	119	1	5	5	NUM
issue-652	119	2	,	,	PUNCT
issue-652	119	3	no	no	INTJ
issue-652	119	4	.	.	NOUN
issue-652	119	5	2	2	NUM
issue-652	119	6	,	,	PUNCT
issue-652	119	7	2019	2019	NUM
issue-652	119	8	the	the	DET
issue-652	119	9	enterprise	enterprise	NOUN
issue-652	119	10	management	management	NOUN
issue-652	119	11	system	system	NOUN
issue-652	119	12	(	(	PUNCT
issue-652	119	13	as	as	ADP
issue-652	119	14	an	an	DET
issue-652	119	15	economic	economic	ADJ
issue-652	119	16	system	system	NOUN
issue-652	119	17	of	of	ADP
issue-652	119	18	the	the	DET
issue-652	119	19	higher	high	ADJ
issue-652	119	20	level	level	NOUN
issue-652	119	21	)	)	PUNCT
issue-652	119	22	,	,	PUNCT
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issue-652	119	24	is	be	AUX
issue-652	119	25	under	under	ADP
issue-652	119	26	the	the	DET
issue-652	119	27	influence	influence	NOUN
issue-652	119	28	of	of	ADP
issue-652	119	29	the	the	DET
issue-652	119	30	enterprise	enterprise	NOUN
issue-652	119	31	management	management	NOUN
issue-652	119	32	system	system	NOUN
issue-652	119	33	.	.	PUNCT
issue-652	120	1	on	on	ADP
issue-652	120	2	the	the	DET
issue-652	120	3	other	other	ADJ
issue-652	120	4	hand	hand	NOUN
issue-652	120	5	,	,	PUNCT
issue-652	120	6	it	it	PRON
issue-652	120	7	acts	act	VERB
issue-652	120	8	as	as	ADP
issue-652	120	9	an	an	DET
issue-652	120	10	independent	independent	ADJ
issue-652	120	11	hierarchical	hierarchical	ADJ
issue-652	120	12	system	system	NOUN
issue-652	120	13	(	(	PUNCT
issue-652	120	14	as	as	ADP
issue-652	120	15	an	an	DET
issue-652	120	16	economic	economic	ADJ
issue-652	120	17	system	system	NOUN
issue-652	120	18	of	of	ADP
issue-652	120	19	the	the	DET
issue-652	120	20	lower	low	ADJ
issue-652	120	21	level	level	NOUN
issue-652	120	22	)	)	PUNCT
issue-652	120	23	that	that	PRON
issue-652	120	24	has	have	VERB
issue-652	120	25	its	its	PRON
issue-652	120	26	own	own	ADJ
issue-652	120	27	subsystems	subsystem	NOUN
issue-652	120	28	,	,	PUNCT
issue-652	120	29	elements	element	NOUN
issue-652	120	30	,	,	PUNCT
issue-652	120	31	functions	function	NOUN
issue-652	120	32	,	,	PUNCT
issue-652	120	33	methods	method	NOUN
issue-652	120	34	,	,	PUNCT
issue-652	120	35	that	that	PRON
issue-652	120	36	regulates	regulate	VERB
issue-652	120	37	the	the	DET
issue-652	120	38	enterprise	enterprise	NOUN
issue-652	120	39	cost	cost	NOUN
issue-652	120	40	level	level	NOUN
issue-652	120	41	,	,	PUNCT
issue-652	120	42	taking	take	VERB
issue-652	120	43	into	into	ADP
issue-652	120	44	account	account	NOUN
issue-652	120	45	its	its	PRON
issue-652	120	46	strategic	strategic	ADJ
issue-652	120	47	and	and	CCONJ
issue-652	120	48	tactical	tactical	ADJ
issue-652	120	49	goals	goal	NOUN
issue-652	120	50	and	and	CCONJ
issue-652	120	51	technological	technological	ADJ
issue-652	120	52	and	and	CCONJ
issue-652	120	53	organizational	organizational	ADJ
issue-652	120	54	peculiarities	peculiarity	NOUN
issue-652	120	55	.	.	PUNCT
issue-652	121	1	in	in	ADP
issue-652	121	2	its	its	PRON
issue-652	121	3	turn	turn	NOUN
issue-652	121	4	,	,	PUNCT
issue-652	121	5	it	it	PRON
issue-652	121	6	affects	affect	VERB
issue-652	121	7	the	the	DET
issue-652	121	8	overall	overall	ADJ
issue-652	121	9	enterprise	enterprise	NOUN
issue-652	121	10	management	management	NOUN
issue-652	121	11	system	system	NOUN
issue-652	121	12	.	.	PUNCT
issue-652	122	1	in	in	ADP
issue-652	122	2	addition	addition	NOUN
issue-652	122	3	to	to	ADP
issue-652	122	4	the	the	DET
issue-652	122	5	organizational	organizational	ADJ
issue-652	122	6	and	and	CCONJ
issue-652	122	7	management	management	NOUN
issue-652	122	8	subsystem	subsystem	NOUN
issue-652	122	9	,	,	PUNCT
issue-652	122	10	we	we	PRON
issue-652	122	11	consider	consider	VERB
issue-652	122	12	it	it	PRON
issue-652	122	13	expedient	expedient	ADJ
issue-652	122	14	to	to	PART
issue-652	122	15	distinguish	distinguish	VERB
issue-652	122	16	an	an	DET
issue-652	122	17	economic	economic	ADJ
issue-652	122	18	and	and	CCONJ
issue-652	122	19	functional	functional	ADJ
issue-652	122	20	subsystem	subsystem	NOUN
issue-652	122	21	in	in	ADP
issue-652	122	22	the	the	DET
issue-652	122	23	cost	cost	NOUN
issue-652	122	24	management	management	NOUN
issue-652	122	25	system	system	NOUN
issue-652	122	26	.	.	PUNCT
issue-652	123	1	this	this	DET
issue-652	123	2	subsystem	subsystem	NOUN
issue-652	123	3	will	will	AUX
issue-652	123	4	provide	provide	VERB
issue-652	123	5	an	an	DET
issue-652	123	6	effective	effective	ADJ
issue-652	123	7	value	value	NOUN
issue-652	123	8	chain	chain	NOUN
issue-652	123	9	of	of	ADP
issue-652	123	10	production	production	NOUN
issue-652	123	11	.	.	PUNCT
issue-652	124	1	nowadays	nowadays	ADV
issue-652	124	2	,	,	PUNCT
issue-652	124	3	special	special	ADJ
issue-652	124	4	attention	attention	NOUN
issue-652	124	5	is	be	AUX
issue-652	124	6	paid	pay	VERB
issue-652	124	7	to	to	ADP
issue-652	124	8	the	the	DET
issue-652	124	9	formation	formation	NOUN
issue-652	124	10	of	of	ADP
issue-652	124	11	a	a	DET
issue-652	124	12	value	value	NOUN
issue-652	124	13	chain	chain	NOUN
issue-652	124	14	as	as	ADP
issue-652	124	15	a	a	DET
issue-652	124	16	means	means	NOUN
issue-652	124	17	of	of	ADP
issue-652	124	18	increasing	increase	VERB
issue-652	124	19	the	the	DET
issue-652	124	20	degree	degree	NOUN
issue-652	124	21	of	of	ADP
issue-652	124	22	consumers	consumer	NOUN
issue-652	124	23	’	'	PUNCT
issue-652	124	24	satisfaction	satisfaction	NOUN
issue-652	124	25	and	and	CCONJ
issue-652	124	26	more	more	ADV
issue-652	124	27	efficient	efficient	ADJ
issue-652	124	28	cost	cost	NOUN
issue-652	124	29	management	management	NOUN
issue-652	124	30	.	.	PUNCT
issue-652	125	1	normally	normally	ADV
issue-652	125	2	,	,	PUNCT
issue-652	125	3	a	a	DET
issue-652	125	4	value	value	NOUN
issue-652	125	5	chain	chain	NOUN
issue-652	125	6	is	be	AUX
issue-652	125	7	a	a	DET
issue-652	125	8	set	set	NOUN
issue-652	125	9	of	of	ADP
issue-652	125	10	activities	activity	NOUN
issue-652	125	11	that	that	PRON
issue-652	125	12	create	create	VERB
issue-652	125	13	value	value	NOUN
issue-652	125	14	,	,	PUNCT
issue-652	125	15	ranging	range	VERB
issue-652	125	16	from	from	ADP
issue-652	125	17	input	input	NOUN
issue-652	125	18	sources	source	NOUN
issue-652	125	19	of	of	ADP
issue-652	125	20	raw	raw	ADJ
issue-652	125	21	materials	material	NOUN
issue-652	125	22	(	(	PUNCT
issue-652	125	23	suppliers	supplier	NOUN
issue-652	125	24	)	)	PUNCT
issue-652	125	25	to	to	ADP
issue-652	125	26	the	the	DET
issue-652	125	27	manufacture	manufacture	NOUN
issue-652	125	28	of	of	ADP
issue-652	125	29	finished	finished	ADJ
issue-652	125	30	products	product	NOUN
issue-652	125	31	delivered	deliver	VERB
issue-652	125	32	to	to	ADP
issue-652	125	33	the	the	DET
issue-652	125	34	end	end	NOUN
issue-652	125	35	user	user	NOUN
issue-652	125	36	.	.	PUNCT
issue-652	126	1	we	we	PRON
issue-652	126	2	believe	believe	VERB
issue-652	126	3	that	that	SCONJ
issue-652	126	4	the	the	DET
issue-652	126	5	value	value	NOUN
issue-652	126	6	chain	chain	NOUN
issue-652	126	7	of	of	ADP
issue-652	126	8	a	a	DET
issue-652	126	9	garment	garment	NOUN
issue-652	126	10	business	business	NOUN
issue-652	126	11	should	should	AUX
issue-652	126	12	be	be	AUX
issue-652	126	13	created	create	VERB
issue-652	126	14	not	not	PART
issue-652	126	15	from	from	ADP
issue-652	126	16	suppliers	supplier	NOUN
issue-652	126	17	of	of	ADP
issue-652	126	18	raw	raw	ADJ
issue-652	126	19	materials	material	NOUN
issue-652	126	20	,	,	PUNCT
issue-652	126	21	as	as	SCONJ
issue-652	126	22	m.	m.	NOUN
issue-652	126	23	porter	porter	PROPN
issue-652	126	24	predicted	predict	VERB
issue-652	126	25	,	,	PUNCT
issue-652	126	26	but	but	CCONJ
issue-652	126	27	from	from	ADP
issue-652	126	28	market	market	NOUN
issue-652	126	29	research	research	NOUN
issue-652	126	30	on	on	ADP
issue-652	126	31	the	the	DET
issue-652	126	32	demand	demand	NOUN
issue-652	126	33	study	study	NOUN
issue-652	126	34	for	for	ADP
issue-652	126	35	finished	finished	ADJ
issue-652	126	36	products	product	NOUN
issue-652	126	37	(	(	PUNCT
issue-652	126	38	porter	porter	NOUN
issue-652	126	39	,	,	PUNCT
issue-652	126	40	2005	2005	NUM
issue-652	126	41	)	)	PUNCT
issue-652	126	42	.	.	PUNCT
issue-652	127	1	given	give	VERB
issue-652	127	2	that	that	SCONJ
issue-652	127	3	a	a	DET
issue-652	127	4	modern	modern	ADJ
issue-652	127	5	industrial	industrial	ADJ
issue-652	127	6	enterprise	enterprise	NOUN
issue-652	127	7	must	must	AUX
issue-652	127	8	implement	implement	VERB
issue-652	127	9	innovative	innovative	ADJ
issue-652	127	10	material	material	NOUN
issue-652	127	11	and	and	CCONJ
issue-652	127	12	technical	technical	ADJ
issue-652	127	13	support	support	NOUN
issue-652	127	14	,	,	PUNCT
issue-652	127	15	we	we	PRON
issue-652	127	16	propose	propose	VERB
issue-652	127	17	to	to	PART
issue-652	127	18	include	include	VERB
issue-652	127	19	the	the	DET
issue-652	127	20	research	research	NOUN
issue-652	127	21	and	and	CCONJ
issue-652	127	22	development	development	NOUN
issue-652	127	23	costs	cost	NOUN
issue-652	127	24	into	into	ADP
issue-652	127	25	the	the	DET
issue-652	127	26	value	value	NOUN
issue-652	127	27	chain	chain	NOUN
issue-652	127	28	.	.	PUNCT
issue-652	128	1	further	far	ADV
issue-652	128	2	,	,	PUNCT
issue-652	128	3	there	there	PRON
issue-652	128	4	are	be	VERB
issue-652	128	5	classical	classical	ADJ
issue-652	128	6	components	component	NOUN
issue-652	128	7	–	–	PUNCT
issue-652	128	8	material	material	NOUN
issue-652	128	9	and	and	CCONJ
issue-652	128	10	technical	technical	ADJ
issue-652	128	11	support	support	NOUN
issue-652	128	12	,	,	PUNCT
issue-652	128	13	production	production	NOUN
issue-652	128	14	,	,	PUNCT
issue-652	128	15	storage	storage	NOUN
issue-652	128	16	,	,	PUNCT
issue-652	128	17	realization	realization	NOUN
issue-652	128	18	.	.	PUNCT
issue-652	129	1	the	the	DET
issue-652	129	2	co	co	NOUN
issue-652	129	3	-	-	NOUN
issue-652	129	4	ordination	ordination	NOUN
issue-652	129	5	of	of	ADP
issue-652	129	6	separate	separate	ADJ
issue-652	129	7	components	component	NOUN
issue-652	129	8	of	of	ADP
issue-652	129	9	the	the	DET
issue-652	129	10	value	value	NOUN
issue-652	129	11	chain	chain	NOUN
issue-652	129	12	creates	create	VERB
issue-652	129	13	conditions	condition	NOUN
issue-652	129	14	for	for	ADP
issue-652	129	15	increasing	increase	VERB
issue-652	129	16	the	the	DET
issue-652	129	17	degree	degree	NOUN
issue-652	129	18	of	of	ADP
issue-652	129	19	consumer	consumer	NOUN
issue-652	129	20	satisfaction	satisfaction	NOUN
issue-652	129	21	with	with	ADP
issue-652	129	22	regard	regard	NOUN
issue-652	129	23	to	to	ADP
issue-652	129	24	price	price	NOUN
issue-652	129	25	,	,	PUNCT
issue-652	129	26	quality	quality	NOUN
issue-652	129	27	and	and	CCONJ
issue-652	129	28	range	range	NOUN
issue-652	129	29	and	and	CCONJ
issue-652	129	30	timely	timely	ADJ
issue-652	129	31	delivery	delivery	NOUN
issue-652	129	32	of	of	ADP
issue-652	129	33	products	product	NOUN
issue-652	129	34	.	.	PUNCT
issue-652	130	1	an	an	DET
issue-652	130	2	enterprise	enterprise	NOUN
issue-652	130	3	that	that	PRON
issue-652	130	4	performs	perform	VERB
issue-652	130	5	activities	activity	NOUN
issue-652	130	6	within	within	ADP
issue-652	130	7	the	the	DET
issue-652	130	8	value	value	NOUN
issue-652	130	9	chain	chain	NOUN
issue-652	130	10	works	work	VERB
issue-652	130	11	much	much	ADV
issue-652	130	12	more	more	ADV
issue-652	130	13	efficiently	efficiently	ADV
issue-652	130	14	and	and	CCONJ
issue-652	130	15	at	at	ADP
issue-652	130	16	a	a	DET
issue-652	130	17	lower	low	ADJ
issue-652	130	18	cost	cost	NOUN
issue-652	130	19	than	than	ADP
issue-652	130	20	comparable	comparable	ADJ
issue-652	130	21	manufacturers	manufacturer	NOUN
issue-652	130	22	of	of	ADP
issue-652	130	23	competing	compete	VERB
issue-652	130	24	products	product	NOUN
issue-652	130	25	since	since	SCONJ
issue-652	130	26	all	all	DET
issue-652	130	27	activities	activity	NOUN
issue-652	130	28	are	be	AUX
issue-652	130	29	not	not	PART
issue-652	130	30	a	a	DET
issue-652	130	31	set	set	NOUN
issue-652	130	32	of	of	ADP
issue-652	130	33	independent	independent	ADJ
issue-652	130	34	components	component	NOUN
issue-652	130	35	but	but	CCONJ
issue-652	130	36	constitute	constitute	VERB
issue-652	130	37	a	a	DET
issue-652	130	38	system	system	NOUN
issue-652	130	39	of	of	ADP
issue-652	130	40	interconnected	interconnected	ADJ
issue-652	130	41	steps	step	NOUN
issue-652	130	42	when	when	SCONJ
issue-652	130	43	the	the	DET
issue-652	130	44	results	result	NOUN
issue-652	130	45	of	of	ADP
issue-652	130	46	one	one	NUM
issue-652	130	47	affect	affect	VERB
issue-652	130	48	the	the	DET
issue-652	130	49	costs	cost	NOUN
issue-652	130	50	of	of	ADP
issue-652	130	51	others	other	NOUN
issue-652	130	52	.	.	PUNCT
issue-652	131	1	4	4	X
issue-652	131	2	.	.	X
issue-652	131	3	methods	method	NOUN
issue-652	131	4	of	of	ADP
issue-652	131	5	enterprise	enterprise	NOUN
issue-652	131	6	cost	cost	NOUN
issue-652	131	7	management	management	NOUN
issue-652	131	8	to	to	PART
issue-652	131	9	ensure	ensure	VERB
issue-652	131	10	the	the	DET
issue-652	131	11	functioning	functioning	NOUN
issue-652	131	12	of	of	ADP
issue-652	131	13	the	the	DET
issue-652	131	14	cost	cost	NOUN
issue-652	131	15	management	management	NOUN
issue-652	131	16	system	system	NOUN
issue-652	131	17	,	,	PUNCT
issue-652	131	18	there	there	PRON
issue-652	131	19	are	be	VERB
issue-652	131	20	a	a	DET
issue-652	131	21	large	large	ADJ
issue-652	131	22	number	number	NOUN
issue-652	131	23	of	of	ADP
issue-652	131	24	cost	cost	NOUN
issue-652	131	25	management	management	NOUN
issue-652	131	26	methods	method	NOUN
issue-652	131	27	(	(	PUNCT
issue-652	131	28	abc	abc	PROPN
issue-652	131	29	method	method	PROPN
issue-652	131	30	,	,	PUNCT
issue-652	131	31	direct	direct	ADJ
issue-652	131	32	costing	costing	NOUN
issue-652	131	33	,	,	PUNCT
issue-652	131	34	standard	standard	ADJ
issue-652	131	35	costing	costing	NOUN
issue-652	131	36	,	,	PUNCT
issue-652	131	37	absorption	absorption	NOUN
issue-652	131	38	costing	costing	NOUN
issue-652	131	39	,	,	PUNCT
issue-652	131	40	cvp	cvp	NOUN
issue-652	131	41	analysis	analysis	NOUN
issue-652	131	42	,	,	PUNCT
issue-652	131	43	target	target	NOUN
issue-652	131	44	costing	costing	NOUN
issue-652	131	45	,	,	PUNCT
issue-652	131	46	cost	cost	NOUN
issue-652	131	47	killing	killing	NOUN
issue-652	131	48	,	,	PUNCT
issue-652	131	49	lcc	lcc	PROPN
issue-652	131	50	analysis	analysis	NOUN
issue-652	131	51	,	,	PUNCT
issue-652	131	52	cost	cost	NOUN
issue-652	131	53	benchmarking	benchmarking	NOUN
issue-652	131	54	,	,	PUNCT
issue-652	131	55	vcc	vcc	NOUN
issue-652	131	56	method	method	NOUN
issue-652	131	57	,	,	PUNCT
issue-652	131	58	kaizen	kaizen	PROPN
issue-652	131	59	costing	costing	NOUN
issue-652	131	60	and	and	CCONJ
issue-652	131	61	others	other	NOUN
issue-652	131	62	)	)	PUNCT
issue-652	131	63	(	(	PUNCT
issue-652	131	64	kozachenko	kozachenko	PROPN
issue-652	131	65	,	,	PUNCT
issue-652	131	66	2007	2007	NUM
issue-652	131	67	)	)	PUNCT
issue-652	131	68	.	.	PUNCT
issue-652	132	1	it	it	PRON
issue-652	132	2	should	should	AUX
issue-652	132	3	be	be	AUX
issue-652	132	4	noted	note	VERB
issue-652	132	5	that	that	SCONJ
issue-652	132	6	each	each	PRON
issue-652	132	7	of	of	ADP
issue-652	132	8	the	the	DET
issue-652	132	9	existing	exist	VERB
issue-652	132	10	methods	method	NOUN
issue-652	132	11	is	be	AUX
issue-652	132	12	not	not	PART
issue-652	132	13	a	a	DET
issue-652	132	14	universal	universal	ADJ
issue-652	132	15	tool	tool	NOUN
issue-652	132	16	for	for	ADP
issue-652	132	17	solving	solve	VERB
issue-652	132	18	all	all	DET
issue-652	132	19	enterprise	enterprise	NOUN
issue-652	132	20	problems	problem	NOUN
issue-652	132	21	;	;	PUNCT
issue-652	132	22	each	each	DET
issue-652	132	23	method	method	NOUN
issue-652	132	24	has	have	VERB
issue-652	132	25	its	its	PRON
issue-652	132	26	advantages	advantage	NOUN
issue-652	132	27	and	and	CCONJ
issue-652	132	28	disadvantages	disadvantage	NOUN
issue-652	132	29	.	.	PUNCT
issue-652	133	1	we	we	PRON
issue-652	133	2	believe	believe	VERB
issue-652	133	3	that	that	SCONJ
issue-652	133	4	in	in	ADP
issue-652	133	5	order	order	NOUN
issue-652	133	6	to	to	PART
issue-652	133	7	obtain	obtain	VERB
issue-652	133	8	an	an	DET
issue-652	133	9	efficient	efficient	ADJ
issue-652	133	10	cost	cost	NOUN
issue-652	133	11	management	management	NOUN
issue-652	133	12	system	system	NOUN
issue-652	133	13	in	in	ADP
issue-652	133	14	modern	modern	ADJ
issue-652	133	15	conditions	condition	NOUN
issue-652	133	16	,	,	PUNCT
issue-652	133	17	it	it	PRON
issue-652	133	18	is	be	AUX
issue-652	133	19	necessary	necessary	ADJ
issue-652	133	20	to	to	PART
issue-652	133	21	apply	apply	VERB
issue-652	133	22	an	an	DET
issue-652	133	23	approach	approach	NOUN
issue-652	133	24	that	that	PRON
issue-652	133	25	will	will	AUX
issue-652	133	26	have	have	VERB
issue-652	133	27	the	the	DET
issue-652	133	28	tools	tool	NOUN
issue-652	133	29	necessary	necessary	ADJ
issue-652	133	30	for	for	SCONJ
issue-652	133	31	the	the	DET
issue-652	133	32	enterprise	enterprise	NOUN
issue-652	133	33	to	to	PART
issue-652	133	34	use	use	VERB
issue-652	133	35	different	different	ADJ
issue-652	133	36	concepts	concept	NOUN
issue-652	133	37	,	,	PUNCT
issue-652	133	38	combining	combine	VERB
issue-652	133	39	their	their	PRON
issue-652	133	40	individual	individual	ADJ
issue-652	133	41	elements	element	NOUN
issue-652	133	42	into	into	ADP
issue-652	133	43	one	one	NUM
issue-652	133	44	method	method	NOUN
issue-652	133	45	.	.	PUNCT
issue-652	134	1	the	the	DET
issue-652	134	2	existing	exist	VERB
issue-652	134	3	methods	method	NOUN
issue-652	134	4	of	of	ADP
issue-652	134	5	cost	cost	NOUN
issue-652	134	6	management	management	NOUN
issue-652	134	7	research	research	NOUN
issue-652	134	8	allowed	allow	VERB
issue-652	134	9	to	to	PART
issue-652	134	10	distinguish	distinguish	VERB
issue-652	134	11	classical	classical	ADJ
issue-652	134	12	and	and	CCONJ
issue-652	134	13	modern	modern	ADJ
issue-652	134	14	approaches	approach	NOUN
issue-652	134	15	that	that	PRON
issue-652	134	16	take	take	VERB
issue-652	134	17	into	into	ADP
issue-652	134	18	account	account	NOUN
issue-652	134	19	market	market	NOUN
issue-652	134	20	factors	factor	NOUN
issue-652	134	21	(	(	PUNCT
issue-652	134	22	comparison	comparison	NOUN
issue-652	134	23	with	with	ADP
issue-652	134	24	competitors	competitor	NOUN
issue-652	134	25	,	,	PUNCT
issue-652	134	26	management	management	NOUN
issue-652	134	27	of	of	ADP
issue-652	134	28	the	the	DET
issue-652	134	29	target	target	NOUN
issue-652	134	30	price	price	NOUN
issue-652	134	31	,	,	PUNCT
issue-652	134	32	taking	take	VERB
issue-652	134	33	into	into	ADP
issue-652	134	34	account	account	NOUN
issue-652	134	35	the	the	DET
issue-652	134	36	life	life	NOUN
issue-652	134	37	cycle	cycle	NOUN
issue-652	134	38	of	of	ADP
issue-652	134	39	products	product	NOUN
issue-652	134	40	,	,	PUNCT
issue-652	134	41	etc	etc	X
issue-652	134	42	.	.	X
issue-652	134	43	)	)	PUNCT
issue-652	134	44	,	,	PUNCT
issue-652	134	45	that	that	PRON
issue-652	134	46	is	be	AUX
issue-652	134	47	shown	show	VERB
issue-652	134	48	in	in	ADP
issue-652	134	49	table	table	NOUN
issue-652	134	50	1	1	NUM
issue-652	134	51	.	.	PUNCT
issue-652	134	52	to	to	PART
issue-652	134	53	improve	improve	VERB
issue-652	134	54	the	the	DET
issue-652	134	55	enterprise	enterprise	NOUN
issue-652	134	56	cost	cost	NOUN
issue-652	134	57	management	management	NOUN
issue-652	134	58	,	,	PUNCT
issue-652	134	59	we	we	PRON
issue-652	134	60	suggest	suggest	AUX
issue-652	134	61	applying	apply	VERB
issue-652	134	62	a	a	DET
issue-652	134	63	new	new	ADJ
issue-652	134	64	methodological	methodological	ADJ
issue-652	134	65	approach	approach	NOUN
issue-652	134	66	(	(	PUNCT
issue-652	134	67	cbm	cbm	PROPN
issue-652	134	68	method	method	PROPN
issue-652	134	69	)	)	PUNCT
issue-652	134	70	.	.	PUNCT
issue-652	135	1	the	the	DET
issue-652	135	2	cbm	cbm	PROPN
issue-652	135	3	method	method	NOUN
issue-652	135	4	has	have	VERB
issue-652	135	5	an	an	DET
issue-652	135	6	integrated	integrated	ADJ
issue-652	135	7	approach	approach	NOUN
issue-652	135	8	to	to	ADP
issue-652	135	9	solving	solve	VERB
issue-652	135	10	problems	problem	NOUN
issue-652	135	11	of	of	ADP
issue-652	135	12	the	the	DET
issue-652	135	13	industrial	industrial	ADJ
issue-652	135	14	enterprise	enterprise	NOUN
issue-652	135	15	cost	cost	NOUN
issue-652	135	16	management	management	NOUN
issue-652	135	17	because	because	SCONJ
issue-652	135	18	it	it	PRON
issue-652	135	19	takes	take	VERB
issue-652	135	20	into	into	ADP
issue-652	135	21	account	account	NOUN
issue-652	135	22	technological	technological	ADJ
issue-652	135	23	and	and	CCONJ
issue-652	135	24	organizational	organizational	ADJ
issue-652	135	25	factors	factor	NOUN
issue-652	135	26	of	of	ADP
issue-652	135	27	production	production	NOUN
issue-652	135	28	and	and	CCONJ
issue-652	135	29	allows	allow	VERB
issue-652	135	30	finding	find	VERB
issue-652	135	31	reserves	reserve	NOUN
issue-652	135	32	of	of	ADP
issue-652	135	33	cost	cost	NOUN
issue-652	135	34	optimization	optimization	NOUN
issue-652	135	35	at	at	ADP
issue-652	135	36	each	each	DET
issue-652	135	37	technological	technological	ADJ
issue-652	135	38	stage	stage	NOUN
issue-652	135	39	.	.	PUNCT
issue-652	136	1	table	table	NOUN
issue-652	136	2	1	1	NUM
issue-652	136	3	the	the	DET
issue-652	136	4	general	general	ADJ
issue-652	136	5	classification	classification	NOUN
issue-652	136	6	of	of	ADP
issue-652	136	7	cost	cost	NOUN
issue-652	136	8	management	management	NOUN
issue-652	136	9	methods	method	NOUN
issue-652	136	10	traditional	traditional	ADJ
issue-652	136	11	methods	method	NOUN
issue-652	136	12	market	market	NOUN
issue-652	136	13	methods	method	NOUN
issue-652	136	14	domestic	domestic	ADJ
issue-652	136	15	practice	practice	NOUN
issue-652	136	16	foreign	foreign	ADJ
issue-652	136	17	practice	practice	NOUN
issue-652	136	18	normative	normative	ADJ
issue-652	136	19	–	–	PUNCT
issue-652	136	20	the	the	DET
issue-652	136	21	method	method	NOUN
issue-652	136	22	of	of	ADP
issue-652	136	23	costs	cost	NOUN
issue-652	136	24	by	by	ADP
issue-652	136	25	norms	norm	NOUN
issue-652	136	26	and	and	CCONJ
issue-652	136	27	deviations	deviation	NOUN
issue-652	136	28	standard	standard	ADJ
issue-652	136	29	costing	cost	VERB
issue-652	136	30	system	system	NOUN
issue-652	136	31	–	–	PUNCT
issue-652	136	32	cost	cost	NOUN
issue-652	136	33	method	method	NOUN
issue-652	136	34	by	by	ADP
issue-652	136	35	norms	norm	NOUN
issue-652	136	36	and	and	CCONJ
issue-652	136	37	deviations	deviation	NOUN
issue-652	136	38	cost	cost	NOUN
issue-652	136	39	volume	volume	NOUN
issue-652	136	40	profit	profit	NOUN
issue-652	136	41	–	–	PUNCT
issue-652	136	42	distribution	distribution	NOUN
issue-652	136	43	analysis	analysis	NOUN
issue-652	136	44	procedure	procedure	NOUN
issue-652	136	45	–	–	PUNCT
issue-652	136	46	accounting	account	VERB
issue-652	136	47	by	by	ADP
issue-652	136	48	the	the	DET
issue-652	136	49	costs	cost	NOUN
issue-652	136	50	of	of	ADP
issue-652	136	51	individual	individual	ADJ
issue-652	136	52	processes	process	NOUN
issue-652	136	53	direct	direct	ADJ
issue-652	136	54	costing	costing	NOUN
issue-652	136	55	system	system	NOUN
issue-652	136	56	–	–	PUNCT
issue-652	136	57	incomplete	incomplete	ADJ
issue-652	136	58	costs	cost	NOUN
issue-652	136	59	method	method	NOUN
issue-652	136	60	target	target	NOUN
issue-652	136	61	costing	costing	NOUN
issue-652	136	62	–	–	PUNCT
issue-652	136	63	method	method	NOUN
issue-652	136	64	of	of	ADP
issue-652	136	65	target	target	NOUN
issue-652	136	66	price	price	NOUN
issue-652	136	67	management	management	NOUN
issue-652	136	68	preliminary	preliminary	ADJ
issue-652	136	69	–	–	PUNCT
issue-652	136	70	allocation	allocation	NOUN
issue-652	136	71	of	of	ADP
issue-652	136	72	costs	cost	NOUN
issue-652	136	73	for	for	ADP
issue-652	136	74	redistribution	redistribution	NOUN
issue-652	136	75	of	of	ADP
issue-652	136	76	production	production	NOUN
issue-652	136	77	activity	activity	NOUN
issue-652	136	78	based	base	VERB
issue-652	136	79	costing	costing	NOUN
issue-652	136	80	–	–	PUNCT
issue-652	136	81	calculation	calculation	NOUN
issue-652	136	82	by	by	ADP
issue-652	136	83	the	the	DET
issue-652	136	84	type	type	NOUN
issue-652	136	85	of	of	ADP
issue-652	136	86	activity	activity	NOUN
issue-652	136	87	life	life	NOUN
issue-652	136	88	cycle	cycle	NOUN
issue-652	136	89	costing	costing	NOUN
issue-652	136	90	–	–	PUNCT
issue-652	136	91	calculation	calculation	NOUN
issue-652	136	92	of	of	ADP
issue-652	136	93	expenses	expense	NOUN
issue-652	136	94	by	by	ADP
issue-652	136	95	the	the	DET
issue-652	136	96	stages	stage	NOUN
issue-652	136	97	of	of	ADP
issue-652	136	98	the	the	DET
issue-652	136	99	product	product	NOUN
issue-652	136	100	life	life	NOUN
issue-652	136	101	cycle	cycle	NOUN
issue-652	136	102	ordered	order	VERB
issue-652	136	103	–	–	PUNCT
issue-652	136	104	cost	cost	NOUN
issue-652	136	105	accounting	accounting	NOUN
issue-652	136	106	for	for	ADP
issue-652	136	107	individual	individual	ADJ
issue-652	136	108	orders	order	NOUN
issue-652	136	109	absorption	absorption	NOUN
issue-652	136	110	costing	costing	NOUN
issue-652	136	111	–	–	PUNCT
issue-652	136	112	distribution	distribution	NOUN
issue-652	136	113	of	of	ADP
issue-652	136	114	all	all	DET
issue-652	136	115	costs	cost	NOUN
issue-652	136	116	between	between	ADP
issue-652	136	117	sold	sell	VERB
issue-652	136	118	products	product	NOUN
issue-652	136	119	and	and	CCONJ
issue-652	136	120	product	product	NOUN
issue-652	136	121	balances	balance	NOUN
issue-652	136	122	benchmarking	benchmarke	VERB
issue-652	136	123	–	–	PUNCT
issue-652	136	124	comparison	comparison	NOUN
issue-652	136	125	of	of	ADP
issue-652	136	126	costs	cost	NOUN
issue-652	136	127	with	with	ADP
issue-652	136	128	leading	lead	VERB
issue-652	136	129	enterprises	enterprise	NOUN
issue-652	136	130	killing	kill	VERB
issue-652	136	131	costing	cost	VERB
issue-652	136	132	–	–	PUNCT
issue-652	136	133	maximum	maximum	ADJ
issue-652	136	134	cost	cost	NOUN
issue-652	136	135	reduction	reduction	NOUN
issue-652	136	136	method	method	NOUN
issue-652	136	137	value	value	NOUN
issue-652	136	138	chain	chain	NOUN
issue-652	136	139	costing	costing	NOUN
issue-652	136	140	–	–	PUNCT
issue-652	136	141	a	a	DET
issue-652	136	142	method	method	NOUN
issue-652	136	143	for	for	ADP
issue-652	136	144	managing	manage	VERB
issue-652	136	145	the	the	DET
issue-652	136	146	value	value	NOUN
issue-652	136	147	chain	chain	NOUN
issue-652	136	148	kaizen	kaizen	PROPN
issue-652	136	149	costing	cost	VERB
issue-652	136	150	–	–	PUNCT
issue-652	136	151	constant	constant	ADJ
issue-652	136	152	cost	cost	NOUN
issue-652	136	153	reduction	reduction	NOUN
issue-652	136	154	method	method	NOUN
issue-652	136	155	just	just	ADV
issue-652	136	156	-	-	PUNCT
issue-652	136	157	in	in	ADP
issue-652	136	158	-	-	PUNCT
issue-652	136	159	time	time	NOUN
issue-652	136	160	–	–	PUNCT
issue-652	136	161	the	the	DET
issue-652	136	162	cost	cost	NOUN
issue-652	136	163	of	of	ADP
issue-652	136	164	the	the	DET
issue-652	136	165	quantity	quantity	NOUN
issue-652	136	166	of	of	ADP
issue-652	136	167	products	product	NOUN
issue-652	136	168	that	that	PRON
issue-652	136	169	is	be	AUX
issue-652	136	170	needed	need	VERB
issue-652	136	171	at	at	ADP
issue-652	136	172	the	the	DET
issue-652	136	173	moment	moment	NOUN
issue-652	136	174	functional	functional	ADJ
issue-652	136	175	cost	cost	NOUN
issue-652	136	176	analysis	analysis	NOUN
issue-652	136	177	–	–	PUNCT
issue-652	136	178	providing	provide	VERB
issue-652	136	179	optimal	optimal	ADJ
issue-652	136	180	correlations	correlation	NOUN
issue-652	136	181	between	between	ADP
issue-652	136	182	quality	quality	NOUN
issue-652	136	183	and	and	CCONJ
issue-652	136	184	cost	cost	VERB
issue-652	136	185	strategic	strategic	ADJ
issue-652	136	186	cost	cost	NOUN
issue-652	136	187	analysis	analysis	NOUN
issue-652	136	188	–	–	PUNCT
issue-652	136	189	based	base	VERB
issue-652	136	190	on	on	ADP
issue-652	136	191	the	the	DET
issue-652	136	192	sequence	sequence	NOUN
issue-652	136	193	of	of	ADP
issue-652	136	194	operations	operation	NOUN
issue-652	136	195	to	to	PART
issue-652	136	196	create	create	VERB
issue-652	136	197	the	the	DET
issue-652	136	198	value	value	NOUN
issue-652	136	199	of	of	ADP
issue-652	136	200	the	the	DET
issue-652	136	201	product	product	NOUN
issue-652	136	202	source	source	NOUN
issue-652	136	203	:	:	PUNCT
issue-652	136	204	compiled	compile	VERB
issue-652	136	205	by	by	ADP
issue-652	136	206	the	the	DET
issue-652	136	207	authors	author	NOUN
issue-652	136	208	baltic	baltic	PROPN
issue-652	136	209	journal	journal	PROPN
issue-652	136	210	of	of	ADP
issue-652	136	211	economic	economic	ADJ
issue-652	136	212	studies	study	NOUN
issue-652	136	213	188	188	NUM
issue-652	136	214	vol	vol	NOUN
issue-652	136	215	.	.	PROPN
issue-652	137	1	5	5	NUM
issue-652	137	2	,	,	PUNCT
issue-652	137	3	no	no	INTJ
issue-652	137	4	.	.	NOUN
issue-652	137	5	2	2	NUM
issue-652	137	6	,	,	PUNCT
issue-652	137	7	2019	2019	NUM
issue-652	137	8	5	5	NUM
issue-652	137	9	.	.	PUNCT
issue-652	137	10	functions	function	NOUN
issue-652	137	11	of	of	ADP
issue-652	137	12	the	the	DET
issue-652	137	13	enterprise	enterprise	NOUN
issue-652	137	14	cost	cost	NOUN
issue-652	137	15	management	management	NOUN
issue-652	137	16	system	system	NOUN
issue-652	137	17	it	it	PRON
issue-652	137	18	should	should	AUX
issue-652	137	19	be	be	AUX
issue-652	137	20	noted	note	VERB
issue-652	137	21	that	that	SCONJ
issue-652	137	22	the	the	DET
issue-652	137	23	enterprise	enterprise	NOUN
issue-652	137	24	cost	cost	NOUN
issue-652	137	25	management	management	NOUN
issue-652	137	26	system	system	NOUN
issue-652	137	27	provides	provide	VERB
issue-652	137	28	fulfilling	fulfil	VERB
issue-652	137	29	all	all	DET
issue-652	137	30	functions	function	NOUN
issue-652	137	31	and	and	CCONJ
issue-652	137	32	the	the	DET
issue-652	137	33	availability	availability	NOUN
issue-652	137	34	of	of	ADP
issue-652	137	35	appropriate	appropriate	ADJ
issue-652	137	36	elements	element	NOUN
issue-652	137	37	that	that	PRON
issue-652	137	38	are	be	AUX
issue-652	137	39	inherent	inherent	ADJ
issue-652	137	40	in	in	ADP
issue-652	137	41	any	any	DET
issue-652	137	42	object	object	NOUN
issue-652	137	43	management	management	NOUN
issue-652	137	44	(	(	PUNCT
issue-652	137	45	balan	balan	PROPN
issue-652	137	46	,	,	PUNCT
issue-652	137	47	2014	2014	NUM
issue-652	137	48	)	)	PUNCT
issue-652	137	49	.	.	PUNCT
issue-652	138	1	the	the	DET
issue-652	138	2	cost	cost	NOUN
issue-652	138	3	management	management	NOUN
issue-652	138	4	starts	start	VERB
issue-652	138	5	with	with	ADP
issue-652	138	6	forecasting	forecasting	NOUN
issue-652	138	7	.	.	PUNCT
issue-652	139	1	forecasting	forecasting	NOUN
issue-652	139	2	is	be	AUX
issue-652	139	3	a	a	DET
issue-652	139	4	method	method	NOUN
issue-652	139	5	that	that	PRON
issue-652	139	6	uses	use	VERB
issue-652	139	7	both	both	DET
issue-652	139	8	experience	experience	NOUN
issue-652	139	9	and	and	CCONJ
issue-652	139	10	current	current	ADJ
issue-652	139	11	assumptions	assumption	NOUN
issue-652	139	12	about	about	ADP
issue-652	139	13	the	the	DET
issue-652	139	14	future	future	NOUN
issue-652	139	15	in	in	ADP
issue-652	139	16	order	order	NOUN
issue-652	139	17	to	to	PART
issue-652	139	18	determine	determine	VERB
issue-652	139	19	it	it	PRON
issue-652	139	20	.	.	PUNCT
issue-652	140	1	if	if	SCONJ
issue-652	140	2	the	the	DET
issue-652	140	3	forecasting	forecasting	NOUN
issue-652	140	4	is	be	AUX
issue-652	140	5	performed	perform	VERB
issue-652	140	6	well	well	ADV
issue-652	140	7	,	,	PUNCT
issue-652	140	8	the	the	DET
issue-652	140	9	result	result	NOUN
issue-652	140	10	will	will	AUX
issue-652	140	11	be	be	AUX
issue-652	140	12	a	a	DET
issue-652	140	13	picture	picture	NOUN
issue-652	140	14	of	of	ADP
issue-652	140	15	the	the	DET
issue-652	140	16	future	future	NOUN
issue-652	140	17	,	,	PUNCT
issue-652	140	18	which	which	PRON
issue-652	140	19	can	can	AUX
issue-652	140	20	be	be	AUX
issue-652	140	21	used	use	VERB
issue-652	140	22	as	as	ADP
issue-652	140	23	a	a	DET
issue-652	140	24	basis	basis	NOUN
issue-652	140	25	for	for	ADP
issue-652	140	26	planning	planning	NOUN
issue-652	140	27	(	(	PUNCT
issue-652	140	28	kaplan	kaplan	PROPN
issue-652	140	29	,	,	PUNCT
issue-652	140	30	1998	1998	NUM
issue-652	140	31	)	)	PUNCT
issue-652	140	32	.	.	PUNCT
issue-652	141	1	forecasting	forecasting	NOUN
issue-652	141	2	is	be	AUX
issue-652	141	3	inextricably	inextricably	ADV
issue-652	141	4	connected	connect	VERB
issue-652	141	5	with	with	ADP
issue-652	141	6	planning	planning	NOUN
issue-652	141	7	.	.	PUNCT
issue-652	142	1	the	the	DET
issue-652	142	2	next	next	ADJ
issue-652	142	3	step	step	NOUN
issue-652	142	4	is	be	AUX
issue-652	142	5	to	to	PART
issue-652	142	6	develop	develop	VERB
issue-652	142	7	a	a	DET
issue-652	142	8	production	production	NOUN
issue-652	142	9	plan	plan	NOUN
issue-652	142	10	since	since	SCONJ
issue-652	142	11	it	it	PRON
issue-652	142	12	will	will	AUX
issue-652	142	13	determine	determine	VERB
issue-652	142	14	the	the	DET
issue-652	142	15	level	level	NOUN
issue-652	142	16	of	of	ADP
issue-652	142	17	planned	planned	ADJ
issue-652	142	18	and	and	CCONJ
issue-652	142	19	actual	actual	ADJ
issue-652	142	20	production	production	NOUN
issue-652	142	21	costs	cost	NOUN
issue-652	142	22	in	in	ADP
issue-652	142	23	the	the	DET
issue-652	142	24	future	future	NOUN
issue-652	142	25	.	.	PUNCT
issue-652	143	1	the	the	DET
issue-652	143	2	quality	quality	NOUN
issue-652	143	3	of	of	ADP
issue-652	143	4	this	this	DET
issue-652	143	5	question	question	NOUN
issue-652	143	6	solution	solution	NOUN
issue-652	143	7	depends	depend	VERB
issue-652	143	8	on	on	ADP
issue-652	143	9	the	the	DET
issue-652	143	10	extent	extent	NOUN
issue-652	143	11	to	to	PART
issue-652	143	12	which	which	PRON
issue-652	143	13	the	the	DET
issue-652	143	14	necessary	necessary	ADJ
issue-652	143	15	conditions	condition	NOUN
issue-652	143	16	and	and	CCONJ
issue-652	143	17	limitations	limitation	NOUN
issue-652	143	18	are	be	AUX
issue-652	143	19	fully	fully	ADV
issue-652	143	20	taken	take	VERB
issue-652	143	21	into	into	ADP
issue-652	143	22	account	account	NOUN
issue-652	143	23	.	.	PUNCT
issue-652	144	1	in	in	ADP
issue-652	144	2	our	our	PRON
issue-652	144	3	view	view	NOUN
issue-652	144	4	,	,	PUNCT
issue-652	144	5	during	during	ADP
issue-652	144	6	planning	planning	NOUN
issue-652	144	7	,	,	PUNCT
issue-652	144	8	it	it	PRON
issue-652	144	9	is	be	AUX
issue-652	144	10	necessary	necessary	ADJ
issue-652	144	11	to	to	PART
issue-652	144	12	take	take	VERB
issue-652	144	13	into	into	ADP
issue-652	144	14	account	account	NOUN
issue-652	144	15	the	the	DET
issue-652	144	16	availability	availability	NOUN
issue-652	144	17	of	of	ADP
issue-652	144	18	available	available	ADJ
issue-652	144	19	factors	factor	NOUN
issue-652	144	20	of	of	ADP
issue-652	144	21	production	production	NOUN
issue-652	144	22	;	;	PUNCT
issue-652	144	23	the	the	DET
issue-652	144	24	cost	cost	NOUN
issue-652	144	25	of	of	ADP
issue-652	144	26	material	material	ADJ
issue-652	144	27	resources	resource	NOUN
issue-652	144	28	;	;	PUNCT
issue-652	144	29	price	price	NOUN
issue-652	144	30	forecasts	forecast	NOUN
issue-652	144	31	for	for	ADP
issue-652	144	32	manufactured	manufacture	VERB
issue-652	144	33	products	product	NOUN
issue-652	144	34	and	and	CCONJ
issue-652	144	35	possible	possible	ADJ
issue-652	144	36	scope	scope	NOUN
issue-652	144	37	of	of	ADP
issue-652	144	38	its	its	PRON
issue-652	144	39	realization	realization	NOUN
issue-652	144	40	.	.	PUNCT
issue-652	145	1	the	the	DET
issue-652	145	2	task	task	NOUN
issue-652	145	3	of	of	ADP
issue-652	145	4	planning	plan	VERB
issue-652	145	5	a	a	DET
issue-652	145	6	production	production	NOUN
issue-652	145	7	program	program	NOUN
issue-652	145	8	can	can	AUX
issue-652	145	9	be	be	AUX
issue-652	145	10	solved	solve	VERB
issue-652	145	11	by	by	ADP
issue-652	145	12	means	mean	NOUN
issue-652	145	13	of	of	ADP
issue-652	145	14	known	know	VERB
issue-652	145	15	methods	method	NOUN
issue-652	145	16	of	of	ADP
issue-652	145	17	linear	linear	PROPN
issue-652	145	18	programming	programming	NOUN
issue-652	145	19	,	,	PUNCT
issue-652	145	20	with	with	ADP
issue-652	145	21	special	special	ADJ
issue-652	145	22	attention	attention	NOUN
issue-652	145	23	to	to	ADP
issue-652	145	24	the	the	DET
issue-652	145	25	choice	choice	NOUN
issue-652	145	26	of	of	ADP
issue-652	145	27	the	the	DET
issue-652	145	28	target	target	NOUN
issue-652	145	29	function	function	NOUN
issue-652	145	30	.	.	PUNCT
issue-652	146	1	the	the	DET
issue-652	146	2	cost	cost	NOUN
issue-652	146	3	planning	planning	NOUN
issue-652	146	4	is	be	AUX
issue-652	146	5	a	a	DET
issue-652	146	6	system	system	NOUN
issue-652	146	7	of	of	ADP
issue-652	146	8	technical	technical	ADJ
issue-652	146	9	and	and	CCONJ
issue-652	146	10	economic	economic	ADJ
issue-652	146	11	calculations	calculation	NOUN
issue-652	146	12	,	,	PUNCT
issue-652	146	13	the	the	DET
issue-652	146	14	purpose	purpose	NOUN
issue-652	146	15	of	of	ADP
issue-652	146	16	which	which	PRON
issue-652	146	17	is	be	AUX
issue-652	146	18	to	to	PART
issue-652	146	19	substantiate	substantiate	VERB
issue-652	146	20	economically	economically	ADV
issue-652	146	21	the	the	DET
issue-652	146	22	current	current	ADJ
issue-652	146	23	costs	cost	NOUN
issue-652	146	24	necessary	necessary	ADJ
issue-652	146	25	for	for	ADP
issue-652	146	26	the	the	DET
issue-652	146	27	production	production	NOUN
issue-652	146	28	and	and	CCONJ
issue-652	146	29	marketing	marketing	NOUN
issue-652	146	30	of	of	ADP
issue-652	146	31	enterprise	enterprise	NOUN
issue-652	146	32	industrial	industrial	ADJ
issue-652	146	33	products	product	NOUN
issue-652	146	34	in	in	ADP
issue-652	146	35	the	the	DET
issue-652	146	36	planned	plan	VERB
issue-652	146	37	period	period	NOUN
issue-652	146	38	,	,	PUNCT
issue-652	146	39	which	which	PRON
issue-652	146	40	meets	meet	VERB
issue-652	146	41	the	the	DET
issue-652	146	42	requirements	requirement	NOUN
issue-652	146	43	for	for	ADP
issue-652	146	44	the	the	DET
issue-652	146	45	quality	quality	NOUN
issue-652	146	46	of	of	ADP
issue-652	146	47	these	these	DET
issue-652	146	48	products	product	NOUN
issue-652	146	49	in	in	ADP
issue-652	146	50	the	the	DET
issue-652	146	51	conditions	condition	NOUN
issue-652	146	52	of	of	ADP
issue-652	146	53	market	market	NOUN
issue-652	146	54	relations	relation	NOUN
issue-652	146	55	(	(	PUNCT
issue-652	146	56	taler	taler	NOUN
issue-652	146	57	,	,	PUNCT
issue-652	146	58	2006	2006	NUM
issue-652	146	59	)	)	PUNCT
issue-652	146	60	.	.	PUNCT
issue-652	147	1	in	in	ADP
issue-652	147	2	particular	particular	ADJ
issue-652	147	3	,	,	PUNCT
issue-652	147	4	the	the	DET
issue-652	147	5	planned	plan	VERB
issue-652	147	6	cost	cost	NOUN
issue-652	147	7	calculations	calculation	NOUN
issue-652	147	8	are	be	AUX
issue-652	147	9	used	use	VERB
issue-652	147	10	in	in	ADP
issue-652	147	11	profit	profit	NOUN
issue-652	147	12	planning	planning	NOUN
issue-652	147	13	,	,	PUNCT
issue-652	147	14	determining	determine	VERB
issue-652	147	15	the	the	DET
issue-652	147	16	economic	economic	ADJ
issue-652	147	17	efficiency	efficiency	NOUN
issue-652	147	18	of	of	ADP
issue-652	147	19	some	some	DET
issue-652	147	20	organizational	organizational	ADJ
issue-652	147	21	and	and	CCONJ
issue-652	147	22	technical	technical	ADJ
issue-652	147	23	measures	measure	NOUN
issue-652	147	24	and	and	CCONJ
issue-652	147	25	production	production	NOUN
issue-652	147	26	in	in	ADP
issue-652	147	27	general	general	ADJ
issue-652	147	28	,	,	PUNCT
issue-652	147	29	in	in	ADP
issue-652	147	30	the	the	DET
issue-652	147	31	internal	internal	ADJ
issue-652	147	32	production	production	NOUN
issue-652	147	33	planning	planning	NOUN
issue-652	147	34	,	,	PUNCT
issue-652	147	35	in	in	ADP
issue-652	147	36	establishing	establish	VERB
issue-652	147	37	free	free	ADJ
issue-652	147	38	(	(	PUNCT
issue-652	147	39	market	market	NOUN
issue-652	147	40	)	)	PUNCT
issue-652	147	41	and	and	CCONJ
issue-652	147	42	government	government	NOUN
issue-652	147	43	regulated	regulate	VERB
issue-652	147	44	wholesale	wholesale	ADJ
issue-652	147	45	prices	price	NOUN
issue-652	147	46	for	for	ADP
issue-652	147	47	industrial	industrial	ADJ
issue-652	147	48	products	product	NOUN
issue-652	147	49	,	,	PUNCT
issue-652	147	50	as	as	ADV
issue-652	147	51	well	well	ADV
issue-652	147	52	as	as	ADP
issue-652	147	53	in	in	ADP
issue-652	147	54	determining	determine	VERB
issue-652	147	55	the	the	DET
issue-652	147	56	profitability	profitability	NOUN
issue-652	147	57	level	level	NOUN
issue-652	147	58	(	(	PUNCT
issue-652	147	59	cherep	cherep	PROPN
issue-652	147	60	,	,	PUNCT
issue-652	147	61	2005	2005	NUM
issue-652	147	62	)	)	PUNCT
issue-652	147	63	.	.	PUNCT
issue-652	148	1	the	the	DET
issue-652	148	2	next	next	ADJ
issue-652	148	3	step	step	NOUN
issue-652	148	4	in	in	ADP
issue-652	148	5	the	the	DET
issue-652	148	6	planning	planning	NOUN
issue-652	148	7	phase	phase	NOUN
issue-652	148	8	is	be	AUX
issue-652	148	9	defining	define	VERB
issue-652	148	10	the	the	DET
issue-652	148	11	planned	plan	VERB
issue-652	148	12	production	production	NOUN
issue-652	148	13	costs	cost	NOUN
issue-652	148	14	for	for	ADP
issue-652	148	15	all	all	DET
issue-652	148	16	types	type	NOUN
issue-652	148	17	of	of	ADP
issue-652	148	18	resources	resource	NOUN
issue-652	148	19	used	use	VERB
issue-652	148	20	by	by	ADP
issue-652	148	21	the	the	DET
issue-652	148	22	enterprise	enterprise	NOUN
issue-652	148	23	,	,	PUNCT
issue-652	148	24	based	base	VERB
issue-652	148	25	on	on	ADP
issue-652	148	26	cost	cost	NOUN
issue-652	148	27	centres	centre	NOUN
issue-652	148	28	.	.	PUNCT
issue-652	149	1	then	then	ADV
issue-652	149	2	the	the	DET
issue-652	149	3	planned	plan	VERB
issue-652	149	4	value	value	NOUN
issue-652	149	5	calculation	calculation	NOUN
issue-652	149	6	of	of	ADP
issue-652	149	7	the	the	DET
issue-652	149	8	production	production	NOUN
issue-652	149	9	cost	cost	NOUN
issue-652	149	10	is	be	AUX
issue-652	149	11	performed	perform	VERB
issue-652	149	12	and	and	CCONJ
issue-652	149	13	,	,	PUNCT
issue-652	149	14	in	in	ADP
issue-652	149	15	our	our	PRON
issue-652	149	16	opinion	opinion	NOUN
issue-652	149	17	,	,	PUNCT
issue-652	149	18	this	this	DET
issue-652	149	19	calculation	calculation	NOUN
issue-652	149	20	should	should	AUX
issue-652	149	21	be	be	AUX
issue-652	149	22	done	do	VERB
issue-652	149	23	in	in	ADP
issue-652	149	24	two	two	NUM
issue-652	149	25	alternative	alternative	ADJ
issue-652	149	26	options	option	NOUN
issue-652	149	27	–	–	PUNCT
issue-652	149	28	full	full	ADJ
issue-652	149	29	and	and	CCONJ
issue-652	149	30	subset	subset	NOUN
issue-652	149	31	.	.	PUNCT
issue-652	150	1	with	with	ADP
issue-652	150	2	elastic	elastic	ADJ
issue-652	150	3	demand	demand	NOUN
issue-652	150	4	for	for	ADP
issue-652	150	5	manufactured	manufacture	VERB
issue-652	150	6	products	product	NOUN
issue-652	150	7	,	,	PUNCT
issue-652	150	8	this	this	DET
issue-652	150	9	approach	approach	NOUN
issue-652	150	10	serves	serve	VERB
issue-652	150	11	for	for	ADP
issue-652	150	12	pricing	pricing	NOUN
issue-652	150	13	purposes	purpose	NOUN
issue-652	150	14	.	.	PUNCT
issue-652	151	1	there	there	PRON
issue-652	151	2	are	be	VERB
issue-652	151	3	different	different	ADJ
issue-652	151	4	types	type	NOUN
issue-652	151	5	of	of	ADP
issue-652	151	6	forecasting	forecasting	NOUN
issue-652	151	7	and	and	CCONJ
issue-652	151	8	cost	cost	NOUN
issue-652	151	9	planning	planning	NOUN
issue-652	151	10	used	use	VERB
issue-652	151	11	by	by	ADP
issue-652	151	12	enterprises	enterprise	NOUN
issue-652	151	13	.	.	PUNCT
issue-652	152	1	therefore	therefore	ADV
issue-652	152	2	,	,	PUNCT
issue-652	152	3	at	at	ADP
issue-652	152	4	the	the	DET
issue-652	152	5	stage	stage	NOUN
issue-652	152	6	of	of	ADP
issue-652	152	7	long	long	ADJ
issue-652	152	8	-	-	PUNCT
issue-652	152	9	term	term	NOUN
issue-652	152	10	planning	planning	NOUN
issue-652	152	11	,	,	PUNCT
issue-652	152	12	we	we	PRON
issue-652	152	13	resort	resort	VERB
issue-652	152	14	to	to	ADP
issue-652	152	15	long	long	ADJ
issue-652	152	16	-	-	PUNCT
issue-652	152	17	term	term	NOUN
issue-652	152	18	planning	planning	NOUN
issue-652	152	19	,	,	PUNCT
issue-652	152	20	and	and	CCONJ
issue-652	152	21	at	at	ADP
issue-652	152	22	the	the	DET
issue-652	152	23	stage	stage	NOUN
issue-652	152	24	of	of	ADP
issue-652	152	25	short	short	ADJ
issue-652	152	26	-	-	PUNCT
issue-652	152	27	term	term	NOUN
issue-652	152	28	planning	planning	NOUN
issue-652	152	29	–	–	PUNCT
issue-652	152	30	to	to	ADP
issue-652	152	31	the	the	DET
issue-652	152	32	current	current	ADJ
issue-652	152	33	one	one	NUM
issue-652	152	34	.	.	PUNCT
issue-652	153	1	short	short	ADJ
issue-652	153	2	-	-	PUNCT
issue-652	153	3	term	term	NOUN
issue-652	153	4	plans	plan	NOUN
issue-652	153	5	are	be	AUX
issue-652	153	6	made	make	VERB
issue-652	153	7	for	for	ADP
issue-652	153	8	a	a	DET
issue-652	153	9	month	month	NOUN
issue-652	153	10	,	,	PUNCT
issue-652	153	11	a	a	DET
issue-652	153	12	quarter	quarter	NOUN
issue-652	153	13	,	,	PUNCT
issue-652	153	14	a	a	DET
issue-652	153	15	year	year	NOUN
issue-652	153	16	;	;	PUNCT
issue-652	153	17	long	long	ADJ
issue-652	153	18	-	-	PUNCT
issue-652	153	19	term	term	NOUN
issue-652	153	20	(	(	PUNCT
issue-652	153	21	perspective	perspective	NOUN
issue-652	153	22	)	)	PUNCT
issue-652	153	23	plans	plan	NOUN
issue-652	153	24	determine	determine	VERB
issue-652	153	25	the	the	DET
issue-652	153	26	enterprise	enterprise	NOUN
issue-652	153	27	development	development	NOUN
issue-652	153	28	for	for	ADP
issue-652	153	29	3	3	NUM
issue-652	153	30	-	-	SYM
issue-652	153	31	5	5	NUM
issue-652	153	32	years	year	NOUN
issue-652	153	33	(	(	PUNCT
issue-652	153	34	for	for	ADP
issue-652	153	35	large	large	ADJ
issue-652	153	36	enterprises	enterprise	NOUN
issue-652	153	37	–	–	PUNCT
issue-652	153	38	for	for	ADP
issue-652	153	39	a	a	DET
issue-652	153	40	longer	long	ADJ
issue-652	153	41	period	period	NOUN
issue-652	153	42	)	)	PUNCT
issue-652	153	43	.	.	PUNCT
issue-652	154	1	the	the	DET
issue-652	154	2	task	task	NOUN
issue-652	154	3	of	of	ADP
issue-652	154	4	long	long	ADJ
issue-652	154	5	-	-	PUNCT
issue-652	154	6	term	term	NOUN
issue-652	154	7	planning	planning	NOUN
issue-652	154	8	is	be	AUX
issue-652	154	9	to	to	PART
issue-652	154	10	choose	choose	VERB
issue-652	154	11	an	an	DET
issue-652	154	12	adequate	adequate	ADJ
issue-652	154	13	variant	variant	NOUN
issue-652	154	14	of	of	ADP
issue-652	154	15	the	the	DET
issue-652	154	16	enterprise	enterprise	NOUN
issue-652	154	17	activities	activity	NOUN
issue-652	154	18	based	base	VERB
issue-652	154	19	on	on	ADP
issue-652	154	20	the	the	DET
issue-652	154	21	analysis	analysis	NOUN
issue-652	154	22	of	of	ADP
issue-652	154	23	the	the	DET
issue-652	154	24	chances	chance	NOUN
issue-652	154	25	and	and	CCONJ
issue-652	154	26	risks	risk	NOUN
issue-652	154	27	generated	generate	VERB
issue-652	154	28	by	by	ADP
issue-652	154	29	the	the	DET
issue-652	154	30	external	external	ADJ
issue-652	154	31	,	,	PUNCT
issue-652	154	32	macroeconomic	macroeconomic	ADJ
issue-652	154	33	environment	environment	NOUN
issue-652	154	34	,	,	PUNCT
issue-652	154	35	strengths	strength	NOUN
issue-652	154	36	and	and	CCONJ
issue-652	154	37	weaknesses	weakness	NOUN
issue-652	154	38	of	of	ADP
issue-652	154	39	the	the	DET
issue-652	154	40	enterprise	enterprise	NOUN
issue-652	154	41	.	.	PUNCT
issue-652	155	1	it	it	PRON
issue-652	155	2	is	be	AUX
issue-652	155	3	necessary	necessary	ADJ
issue-652	155	4	to	to	PART
issue-652	155	5	forecast	forecast	VERB
issue-652	155	6	the	the	DET
issue-652	155	7	expected	expect	VERB
issue-652	155	8	conditions	condition	NOUN
issue-652	155	9	and	and	CCONJ
issue-652	155	10	changes	change	NOUN
issue-652	155	11	in	in	ADP
issue-652	155	12	the	the	DET
issue-652	155	13	external	external	ADJ
issue-652	155	14	economic	economic	ADJ
issue-652	155	15	environment	environment	NOUN
issue-652	155	16	(	(	PUNCT
issue-652	155	17	to	to	PART
issue-652	155	18	calculate	calculate	VERB
issue-652	155	19	the	the	DET
issue-652	155	20	probability	probability	NOUN
issue-652	155	21	of	of	ADP
issue-652	155	22	recession	recession	NOUN
issue-652	155	23	,	,	PUNCT
issue-652	155	24	increased	increase	VERB
issue-652	155	25	competition	competition	NOUN
issue-652	155	26	,	,	PUNCT
issue-652	155	27	higher	high	ADJ
issue-652	155	28	inflation	inflation	NOUN
issue-652	155	29	,	,	PUNCT
issue-652	155	30	etc	etc	X
issue-652	155	31	.	.	X
issue-652	155	32	)	)	PUNCT
issue-652	155	33	.	.	PUNCT
issue-652	156	1	in	in	ADP
issue-652	156	2	a	a	DET
issue-652	156	3	market	market	NOUN
issue-652	156	4	environment	environment	NOUN
issue-652	156	5	,	,	PUNCT
issue-652	156	6	every	every	DET
issue-652	156	7	enterprise	enterprise	NOUN
issue-652	156	8	aspires	aspire	VERB
issue-652	156	9	for	for	ADP
issue-652	156	10	development	development	NOUN
issue-652	156	11	:	:	PUNCT
issue-652	156	12	it	it	PRON
issue-652	156	13	is	be	AUX
issue-652	156	14	necessary	necessary	ADJ
issue-652	156	15	to	to	PART
issue-652	156	16	develop	develop	VERB
issue-652	156	17	new	new	ADJ
issue-652	156	18	products	product	NOUN
issue-652	156	19	,	,	PUNCT
issue-652	156	20	to	to	PART
issue-652	156	21	improve	improve	VERB
issue-652	156	22	production	production	NOUN
issue-652	156	23	,	,	PUNCT
issue-652	156	24	or	or	CCONJ
issue-652	156	25	to	to	PART
issue-652	156	26	combine	combine	VERB
issue-652	156	27	both	both	PRON
issue-652	156	28	of	of	ADP
issue-652	156	29	these	these	DET
issue-652	156	30	directions	direction	NOUN
issue-652	156	31	.	.	PUNCT
issue-652	157	1	the	the	DET
issue-652	157	2	development	development	NOUN
issue-652	157	3	requires	require	VERB
issue-652	157	4	investment	investment	NOUN
issue-652	157	5	in	in	ADP
issue-652	157	6	new	new	ADJ
issue-652	157	7	products	product	NOUN
issue-652	157	8	development	development	NOUN
issue-652	157	9	,	,	PUNCT
issue-652	157	10	the	the	DET
issue-652	157	11	formation	formation	NOUN
issue-652	157	12	of	of	ADP
issue-652	157	13	sales	sale	NOUN
issue-652	157	14	markets	market	NOUN
issue-652	157	15	,	,	PUNCT
issue-652	157	16	creation	creation	NOUN
issue-652	157	17	of	of	ADP
issue-652	157	18	technical	technical	ADJ
issue-652	157	19	and	and	CCONJ
issue-652	157	20	human	human	ADJ
issue-652	157	21	resources	resource	NOUN
issue-652	157	22	,	,	PUNCT
issue-652	157	23	search	search	NOUN
issue-652	157	24	for	for	ADP
issue-652	157	25	suppliers	supplier	NOUN
issue-652	157	26	of	of	ADP
issue-652	157	27	material	material	NOUN
issue-652	157	28	and	and	CCONJ
issue-652	157	29	technical	technical	ADJ
issue-652	157	30	resources	resource	NOUN
issue-652	157	31	.	.	PUNCT
issue-652	158	1	choosing	choose	VERB
issue-652	158	2	a	a	DET
issue-652	158	3	certain	certain	ADJ
issue-652	158	4	way	way	NOUN
issue-652	158	5	of	of	ADP
issue-652	158	6	action	action	NOUN
issue-652	158	7	,	,	PUNCT
issue-652	158	8	especially	especially	ADV
issue-652	158	9	one	one	NUM
issue-652	158	10	that	that	PRON
issue-652	158	11	includes	include	VERB
issue-652	158	12	the	the	DET
issue-652	158	13	involvement	involvement	NOUN
issue-652	158	14	of	of	ADP
issue-652	158	15	resources	resource	NOUN
issue-652	158	16	in	in	ADP
issue-652	158	17	production	production	NOUN
issue-652	158	18	for	for	ADP
issue-652	158	19	a	a	DET
issue-652	158	20	long	long	ADJ
issue-652	158	21	period	period	NOUN
issue-652	158	22	,	,	PUNCT
issue-652	158	23	the	the	DET
issue-652	158	24	enterprise	enterprise	NOUN
issue-652	158	25	management	management	NOUN
issue-652	158	26	should	should	AUX
issue-652	158	27	have	have	VERB
issue-652	158	28	a	a	DET
issue-652	158	29	clear	clear	ADJ
issue-652	158	30	idea	idea	NOUN
issue-652	158	31	of	of	ADP
issue-652	158	32	the	the	DET
issue-652	158	33	amount	amount	NOUN
issue-652	158	34	of	of	ADP
issue-652	158	35	costs	cost	NOUN
issue-652	158	36	associated	associate	VERB
issue-652	158	37	with	with	ADP
issue-652	158	38	the	the	DET
issue-652	158	39	decision	decision	NOUN
issue-652	158	40	.	.	PUNCT
issue-652	159	1	each	each	DET
issue-652	159	2	considered	consider	VERB
issue-652	159	3	scenario	scenario	NOUN
issue-652	159	4	meets	meet	VERB
issue-652	159	5	certain	certain	ADJ
issue-652	159	6	costs	cost	NOUN
issue-652	159	7	,	,	PUNCT
issue-652	159	8	which	which	PRON
issue-652	159	9	should	should	AUX
issue-652	159	10	be	be	AUX
issue-652	159	11	calculated	calculate	VERB
issue-652	159	12	at	at	ADP
issue-652	159	13	the	the	DET
issue-652	159	14	long	long	ADJ
issue-652	159	15	-	-	PUNCT
issue-652	159	16	term	term	NOUN
issue-652	159	17	planning	planning	NOUN
issue-652	159	18	stage	stage	NOUN
issue-652	159	19	.	.	PUNCT
issue-652	160	1	with	with	ADP
issue-652	160	2	regard	regard	NOUN
issue-652	160	3	to	to	ADP
issue-652	160	4	short	short	ADJ
issue-652	160	5	-	-	PUNCT
issue-652	160	6	term	term	NOUN
issue-652	160	7	planning	planning	NOUN
issue-652	160	8	,	,	PUNCT
issue-652	160	9	current	current	ADJ
issue-652	160	10	plans	plan	NOUN
issue-652	160	11	specify	specify	VERB
issue-652	160	12	the	the	DET
issue-652	160	13	implementation	implementation	NOUN
issue-652	160	14	of	of	ADP
issue-652	160	15	long	long	ADJ
issue-652	160	16	-	-	PUNCT
issue-652	160	17	term	term	NOUN
issue-652	160	18	goals	goal	NOUN
issue-652	160	19	of	of	ADP
issue-652	160	20	the	the	DET
issue-652	160	21	enterprise	enterprise	NOUN
issue-652	160	22	.	.	PUNCT
issue-652	161	1	norm	norm	NOUN
issue-652	161	2	setting	set	VERB
issue-652	161	3	is	be	AUX
issue-652	161	4	a	a	DET
issue-652	161	5	process	process	NOUN
issue-652	161	6	of	of	ADP
issue-652	161	7	designing	design	VERB
issue-652	161	8	and	and	CCONJ
issue-652	161	9	approving	approve	VERB
issue-652	161	10	norms	norm	NOUN
issue-652	161	11	and	and	CCONJ
issue-652	161	12	standards	standard	NOUN
issue-652	161	13	that	that	PRON
issue-652	161	14	set	set	VERB
issue-652	161	15	limits	limit	NOUN
issue-652	161	16	on	on	ADP
issue-652	161	17	the	the	DET
issue-652	161	18	use	use	NOUN
issue-652	161	19	of	of	ADP
issue-652	161	20	resources	resource	NOUN
issue-652	161	21	necessary	necessary	ADJ
issue-652	161	22	to	to	PART
issue-652	161	23	ensure	ensure	VERB
issue-652	161	24	the	the	DET
issue-652	161	25	production	production	NOUN
issue-652	161	26	process	process	NOUN
issue-652	161	27	and	and	CCONJ
issue-652	161	28	sales	sale	NOUN
issue-652	161	29	of	of	ADP
issue-652	161	30	products	product	NOUN
issue-652	161	31	(	(	PUNCT
issue-652	161	32	works	work	NOUN
issue-652	161	33	,	,	PUNCT
issue-652	161	34	services	service	NOUN
issue-652	161	35	)	)	PUNCT
issue-652	161	36	.	.	PUNCT
issue-652	162	1	the	the	DET
issue-652	162	2	purpose	purpose	NOUN
issue-652	162	3	of	of	ADP
issue-652	162	4	cost	cost	NOUN
issue-652	162	5	regulation	regulation	NOUN
issue-652	162	6	is	be	AUX
issue-652	162	7	to	to	PART
issue-652	162	8	ensure	ensure	VERB
issue-652	162	9	the	the	DET
issue-652	162	10	efficient	efficient	ADJ
issue-652	162	11	use	use	NOUN
issue-652	162	12	of	of	ADP
issue-652	162	13	resources	resource	NOUN
issue-652	162	14	through	through	ADP
issue-652	162	15	comprehensive	comprehensive	ADJ
issue-652	162	16	efforts	effort	NOUN
issue-652	162	17	to	to	PART
issue-652	162	18	reduce	reduce	VERB
issue-652	162	19	the	the	DET
issue-652	162	20	total	total	ADJ
issue-652	162	21	cost	cost	NOUN
issue-652	162	22	of	of	ADP
issue-652	162	23	production	production	NOUN
issue-652	162	24	and	and	CCONJ
issue-652	162	25	sales	sale	NOUN
issue-652	162	26	of	of	ADP
issue-652	162	27	products	product	NOUN
issue-652	162	28	.	.	PUNCT
issue-652	163	1	this	this	PRON
issue-652	163	2	can	can	AUX
issue-652	163	3	be	be	AUX
issue-652	163	4	achieved	achieve	VERB
issue-652	163	5	if	if	SCONJ
issue-652	163	6	in	in	ADP
issue-652	163	7	norm	norm	NOUN
issue-652	163	8	-	-	PUNCT
issue-652	163	9	setting	set	VERB
issue-652	163	10	the	the	DET
issue-652	163	11	main	main	ADJ
issue-652	163	12	attention	attention	NOUN
issue-652	163	13	will	will	AUX
issue-652	163	14	be	be	AUX
issue-652	163	15	paid	pay	VERB
issue-652	163	16	to	to	ADP
issue-652	163	17	the	the	DET
issue-652	163	18	possibilities	possibility	NOUN
issue-652	163	19	of	of	ADP
issue-652	163	20	using	use	VERB
issue-652	163	21	modern	modern	ADJ
issue-652	163	22	high	high	ADJ
issue-652	163	23	technologies	technology	NOUN
issue-652	163	24	and	and	CCONJ
issue-652	163	25	equipment	equipment	NOUN
issue-652	163	26	and	and	CCONJ
issue-652	163	27	the	the	DET
issue-652	163	28	appropriate	appropriate	ADJ
issue-652	163	29	production	production	NOUN
issue-652	163	30	organization	organization	NOUN
issue-652	163	31	,	,	PUNCT
issue-652	163	32	labour	labour	NOUN
issue-652	163	33	,	,	PUNCT
issue-652	163	34	and	and	CCONJ
issue-652	163	35	management	management	NOUN
issue-652	163	36	,	,	PUNCT
issue-652	163	37	which	which	PRON
issue-652	163	38	would	would	AUX
issue-652	163	39	reduce	reduce	VERB
issue-652	163	40	the	the	DET
issue-652	163	41	cost	cost	NOUN
issue-652	163	42	of	of	ADP
issue-652	163	43	resources	resource	NOUN
issue-652	163	44	and	and	CCONJ
issue-652	163	45	timely	timely	ADV
issue-652	163	46	reflect	reflect	VERB
issue-652	163	47	this	this	DET
issue-652	163	48	decline	decline	NOUN
issue-652	163	49	in	in	ADP
issue-652	163	50	cost	cost	NOUN
issue-652	163	51	standards	standard	NOUN
issue-652	163	52	.	.	PUNCT
issue-652	164	1	the	the	DET
issue-652	164	2	organization	organization	NOUN
issue-652	164	3	is	be	AUX
issue-652	164	4	the	the	DET
issue-652	164	5	most	most	ADV
issue-652	164	6	important	important	ADJ
issue-652	164	7	element	element	NOUN
issue-652	164	8	of	of	ADP
issue-652	164	9	effective	effective	ADJ
issue-652	164	10	cost	cost	NOUN
issue-652	164	11	management	management	NOUN
issue-652	164	12	.	.	PUNCT
issue-652	165	1	at	at	ADP
issue-652	165	2	this	this	DET
issue-652	165	3	stage	stage	NOUN
issue-652	165	4	,	,	PUNCT
issue-652	165	5	it	it	PRON
issue-652	165	6	is	be	AUX
issue-652	165	7	possible	possible	ADJ
issue-652	165	8	to	to	PART
issue-652	165	9	establish	establish	VERB
issue-652	165	10	how	how	SCONJ
issue-652	165	11	the	the	DET
issue-652	165	12	enterprise	enterprise	NOUN
issue-652	165	13	manages	manage	VERB
issue-652	165	14	costs	cost	NOUN
issue-652	165	15	,	,	PUNCT
issue-652	165	16	that	that	ADV
issue-652	165	17	is	is	ADV
issue-652	165	18	,	,	PUNCT
issue-652	165	19	who	who	PRON
issue-652	165	20	does	do	VERB
issue-652	165	21	it	it	PRON
issue-652	165	22	,	,	PUNCT
issue-652	165	23	in	in	ADP
issue-652	165	24	what	what	DET
issue-652	165	25	period	period	NOUN
issue-652	165	26	,	,	PUNCT
issue-652	165	27	what	what	DET
issue-652	165	28	information	information	NOUN
issue-652	165	29	and	and	CCONJ
issue-652	165	30	documentation	documentation	NOUN
issue-652	165	31	are	be	AUX
issue-652	165	32	applied	apply	VERB
issue-652	165	33	,	,	PUNCT
issue-652	165	34	what	what	DET
issue-652	165	35	methods	method	NOUN
issue-652	165	36	are	be	AUX
issue-652	165	37	used	use	VERB
issue-652	165	38	.	.	PUNCT
issue-652	166	1	cost	cost	NOUN
issue-652	166	2	centres	centre	NOUN
issue-652	166	3	,	,	PUNCT
issue-652	166	4	cost	cost	NOUN
issue-652	166	5	places	place	NOUN
issue-652	166	6	,	,	PUNCT
issue-652	166	7	and	and	CCONJ
issue-652	166	8	responsibility	responsibility	NOUN
issue-652	166	9	centres	centre	NOUN
issue-652	166	10	for	for	ADP
issue-652	166	11	compliance	compliance	NOUN
issue-652	166	12	with	with	ADP
issue-652	166	13	cost	cost	NOUN
issue-652	166	14	guidelines	guideline	NOUN
issue-652	166	15	are	be	AUX
issue-652	166	16	determined	determine	VERB
issue-652	166	17	.	.	PUNCT
issue-652	167	1	a	a	DET
issue-652	167	2	hierarchical	hierarchical	ADJ
issue-652	167	3	system	system	NOUN
issue-652	167	4	of	of	ADP
issue-652	167	5	linear	linear	ADJ
issue-652	167	6	and	and	CCONJ
issue-652	167	7	functional	functional	ADJ
issue-652	167	8	relationships	relationship	NOUN
issue-652	167	9	between	between	ADP
issue-652	167	10	managers	manager	NOUN
issue-652	167	11	and	and	CCONJ
issue-652	167	12	specialists	specialist	NOUN
issue-652	167	13	involved	involve	VERB
issue-652	167	14	in	in	ADP
issue-652	167	15	cost	cost	NOUN
issue-652	167	16	management	management	NOUN
issue-652	167	17	is	be	AUX
issue-652	167	18	developed	develop	VERB
issue-652	167	19	.	.	PUNCT
issue-652	168	1	this	this	DET
issue-652	168	2	system	system	NOUN
issue-652	168	3	should	should	AUX
issue-652	168	4	be	be	AUX
issue-652	168	5	compatible	compatible	ADJ
issue-652	168	6	with	with	ADP
issue-652	168	7	the	the	DET
issue-652	168	8	organizational	organizational	ADJ
issue-652	168	9	and	and	CCONJ
issue-652	168	10	production	production	NOUN
issue-652	168	11	structure	structure	NOUN
issue-652	168	12	of	of	ADP
issue-652	168	13	the	the	DET
issue-652	168	14	enterprise	enterprise	NOUN
issue-652	168	15	.	.	PUNCT
issue-652	169	1	for	for	ADP
issue-652	169	2	the	the	DET
issue-652	169	3	management	management	NOUN
issue-652	169	4	process	process	NOUN
issue-652	169	5	,	,	PUNCT
issue-652	169	6	it	it	PRON
issue-652	169	7	is	be	AUX
issue-652	169	8	difficult	difficult	ADJ
issue-652	169	9	to	to	PART
issue-652	169	10	overestimate	overestimate	VERB
issue-652	169	11	the	the	DET
issue-652	169	12	accounting	accounting	NOUN
issue-652	169	13	value	value	NOUN
issue-652	169	14	,	,	PUNCT
issue-652	169	15	which	which	PRON
issue-652	169	16	serves	serve	VERB
issue-652	169	17	as	as	ADP
issue-652	169	18	a	a	DET
issue-652	169	19	link	link	NOUN
issue-652	169	20	between	between	ADP
issue-652	169	21	economic	economic	ADJ
issue-652	169	22	activity	activity	NOUN
issue-652	169	23	and	and	CCONJ
issue-652	169	24	enterprise	enterprise	NOUN
issue-652	169	25	management	management	NOUN
issue-652	169	26	(	(	PUNCT
issue-652	169	27	chumachenko	chumachenko	PROPN
issue-652	169	28	,	,	PUNCT
issue-652	169	29	bilousova	bilousova	X
issue-652	169	30	,	,	PUNCT
issue-652	169	31	2008	2008	NUM
issue-652	169	32	)	)	PUNCT
issue-652	169	33	.	.	PUNCT
issue-652	170	1	accounting	accounting	NOUN
issue-652	170	2	chronologically	chronologically	ADV
issue-652	170	3	organizes	organize	VERB
issue-652	170	4	and	and	CCONJ
issue-652	170	5	displays	display	VERB
issue-652	170	6	data	datum	NOUN
issue-652	170	7	on	on	ADP
issue-652	170	8	the	the	DET
issue-652	170	9	enterprise	enterprise	NOUN
issue-652	170	10	economic	economic	ADJ
issue-652	170	11	activity	activity	NOUN
issue-652	170	12	through	through	ADP
issue-652	170	13	their	their	PRON
issue-652	170	14	registration	registration	NOUN
issue-652	170	15	for	for	ADP
issue-652	170	16	further	further	ADJ
issue-652	170	17	use	use	NOUN
issue-652	170	18	.	.	PUNCT
issue-652	171	1	in	in	ADP
issue-652	171	2	accounting	accounting	NOUN
issue-652	171	3	procedures	procedure	NOUN
issue-652	171	4	,	,	PUNCT
issue-652	171	5	baltic	baltic	ADJ
issue-652	171	6	journal	journal	NOUN
issue-652	171	7	of	of	ADP
issue-652	171	8	economic	economic	ADJ
issue-652	171	9	studies	study	NOUN
issue-652	171	10	189	189	NUM
issue-652	171	11	vol	vol	NOUN
issue-652	171	12	.	.	PROPN
issue-652	172	1	5	5	NUM
issue-652	172	2	,	,	PUNCT
issue-652	172	3	no	no	INTJ
issue-652	172	4	.	.	NOUN
issue-652	172	5	2	2	NUM
issue-652	172	6	,	,	PUNCT
issue-652	172	7	2019	2019	NUM
issue-652	172	8	cost	cost	NOUN
issue-652	172	9	data	datum	NOUN
issue-652	172	10	are	be	AUX
issue-652	172	11	processed	process	VERB
issue-652	172	12	,	,	PUNCT
issue-652	172	13	stored	store	VERB
issue-652	172	14	up	up	ADP
issue-652	172	15	to	to	ADP
issue-652	172	16	the	the	DET
issue-652	172	17	right	right	ADJ
issue-652	172	18	moment	moment	NOUN
issue-652	172	19	,	,	PUNCT
issue-652	172	20	and	and	CCONJ
issue-652	172	21	then	then	ADV
issue-652	172	22	presented	present	VERB
issue-652	172	23	in	in	ADP
issue-652	172	24	such	such	DET
issue-652	172	25	a	a	DET
issue-652	172	26	way	way	NOUN
issue-652	172	27	that	that	PRON
issue-652	172	28	they	they	PRON
issue-652	172	29	become	become	VERB
issue-652	172	30	useful	useful	ADJ
issue-652	172	31	information	information	NOUN
issue-652	172	32	.	.	PUNCT
issue-652	173	1	information	information	NOUN
issue-652	173	2	in	in	ADP
issue-652	173	3	the	the	DET
issue-652	173	4	form	form	NOUN
issue-652	173	5	of	of	ADP
issue-652	173	6	reports	report	NOUN
issue-652	173	7	is	be	AUX
issue-652	173	8	transmitted	transmit	VERB
issue-652	173	9	to	to	ADP
issue-652	173	10	the	the	DET
issue-652	173	11	company	company	NOUN
issue-652	173	12	’s	’s	PART
issue-652	173	13	management	management	NOUN
issue-652	173	14	for	for	ADP
issue-652	173	15	making	make	VERB
issue-652	173	16	the	the	DET
issue-652	173	17	best	good	ADJ
issue-652	173	18	decisions	decision	NOUN
issue-652	173	19	.	.	PUNCT
issue-652	174	1	motivation	motivation	NOUN
issue-652	174	2	is	be	AUX
issue-652	174	3	intended	intend	VERB
issue-652	174	4	to	to	PART
issue-652	174	5	intensify	intensify	VERB
issue-652	174	6	and	and	CCONJ
issue-652	174	7	stimulate	stimulate	VERB
issue-652	174	8	research	research	NOUN
issue-652	174	9	into	into	ADP
issue-652	174	10	such	such	ADJ
issue-652	174	11	ways	way	NOUN
issue-652	174	12	of	of	ADP
issue-652	174	13	influencing	influence	VERB
issue-652	174	14	the	the	DET
issue-652	174	15	production	production	NOUN
issue-652	174	16	participants	participant	NOUN
issue-652	174	17	,	,	PUNCT
issue-652	174	18	which	which	PRON
issue-652	174	19	would	would	AUX
issue-652	174	20	encourage	encourage	VERB
issue-652	174	21	compliance	compliance	NOUN
issue-652	174	22	with	with	ADP
issue-652	174	23	the	the	DET
issue-652	174	24	established	establish	VERB
issue-652	174	25	cost	cost	NOUN
issue-652	174	26	plan	plan	NOUN
issue-652	174	27	and	and	CCONJ
issue-652	174	28	find	find	VERB
issue-652	174	29	ways	way	NOUN
issue-652	174	30	to	to	PART
issue-652	174	31	reduce	reduce	VERB
issue-652	174	32	them	they	PRON
issue-652	174	33	.	.	PUNCT
issue-652	175	1	for	for	ADP
issue-652	175	2	this	this	DET
issue-652	175	3	purpose	purpose	NOUN
issue-652	175	4	,	,	PUNCT
issue-652	175	5	both	both	CCONJ
issue-652	175	6	material	material	NOUN
issue-652	175	7	and	and	CCONJ
issue-652	175	8	moral	moral	ADJ
issue-652	175	9	factors	factor	NOUN
issue-652	175	10	of	of	ADP
issue-652	175	11	encouragement	encouragement	NOUN
issue-652	175	12	are	be	AUX
issue-652	175	13	applied	apply	VERB
issue-652	175	14	.	.	PUNCT
issue-652	176	1	the	the	DET
issue-652	176	2	cost	cost	NOUN
issue-652	176	3	analysis	analysis	NOUN
issue-652	176	4	is	be	AUX
issue-652	176	5	a	a	DET
issue-652	176	6	process	process	NOUN
issue-652	176	7	of	of	ADP
issue-652	176	8	reflecting	reflect	VERB
issue-652	176	9	the	the	DET
issue-652	176	10	use	use	NOUN
issue-652	176	11	of	of	ADP
issue-652	176	12	costs	cost	NOUN
issue-652	176	13	and	and	CCONJ
issue-652	176	14	results	result	NOUN
issue-652	176	15	of	of	ADP
issue-652	176	16	past	past	NOUN
issue-652	176	17	,	,	PUNCT
issue-652	176	18	present	present	ADJ
issue-652	176	19	,	,	PUNCT
issue-652	176	20	and	and	CCONJ
issue-652	176	21	future	future	ADJ
issue-652	176	22	production	production	NOUN
issue-652	176	23	activities	activity	NOUN
issue-652	176	24	of	of	ADP
issue-652	176	25	a	a	DET
issue-652	176	26	relevant	relevant	ADJ
issue-652	176	27	management	management	NOUN
issue-652	176	28	model	model	NOUN
issue-652	176	29	oriented	orient	VERB
issue-652	176	30	towards	towards	ADP
issue-652	176	31	the	the	DET
issue-652	176	32	main	main	ADJ
issue-652	176	33	goal	goal	NOUN
issue-652	176	34	of	of	ADP
issue-652	176	35	the	the	DET
issue-652	176	36	enterprise	enterprise	NOUN
issue-652	176	37	(	(	PUNCT
issue-652	176	38	yudina	yudina	NOUN
issue-652	176	39	,	,	PUNCT
issue-652	176	40	2013	2013	NUM
issue-652	176	41	)	)	PUNCT
issue-652	176	42	.	.	PUNCT
issue-652	177	1	such	such	DET
issue-652	177	2	an	an	DET
issue-652	177	3	analysis	analysis	NOUN
issue-652	177	4	as	as	ADP
issue-652	177	5	an	an	DET
issue-652	177	6	element	element	NOUN
issue-652	177	7	of	of	ADP
issue-652	177	8	cost	cost	NOUN
issue-652	177	9	management	management	NOUN
issue-652	177	10	is	be	AUX
issue-652	177	11	necessary	necessary	ADJ
issue-652	177	12	for	for	ADP
issue-652	177	13	information	information	NOUN
issue-652	177	14	preparation	preparation	NOUN
issue-652	177	15	in	in	ADP
issue-652	177	16	order	order	NOUN
issue-652	177	17	to	to	PART
issue-652	177	18	make	make	VERB
issue-652	177	19	effective	effective	ADJ
issue-652	177	20	business	business	NOUN
issue-652	177	21	decisions	decision	NOUN
issue-652	177	22	.	.	PUNCT
issue-652	178	1	for	for	ADP
issue-652	178	2	example	example	NOUN
issue-652	178	3	,	,	PUNCT
issue-652	178	4	in	in	ADP
issue-652	178	5	assessing	assess	VERB
issue-652	178	6	the	the	DET
issue-652	178	7	required	require	VERB
issue-652	178	8	amount	amount	NOUN
issue-652	178	9	of	of	ADP
issue-652	178	10	material	material	NOUN
issue-652	178	11	inventories	inventory	NOUN
issue-652	178	12	,	,	PUNCT
issue-652	178	13	future	future	ADJ
issue-652	178	14	costs	cost	NOUN
issue-652	178	15	are	be	AUX
issue-652	178	16	determined	determine	VERB
issue-652	178	17	by	by	ADP
issue-652	178	18	forecasting	forecast	VERB
issue-652	178	19	based	base	VERB
issue-652	178	20	on	on	ADP
issue-652	178	21	the	the	DET
issue-652	178	22	analysis	analysis	NOUN
issue-652	178	23	and	and	CCONJ
issue-652	178	24	the	the	DET
issue-652	178	25	information	information	NOUN
issue-652	178	26	on	on	ADP
issue-652	178	27	actual	actual	ADJ
issue-652	178	28	costs	cost	NOUN
issue-652	178	29	is	be	AUX
issue-652	178	30	provided	provide	VERB
issue-652	178	31	by	by	ADP
issue-652	178	32	accounting	account	VERB
issue-652	178	33	.	.	PUNCT
issue-652	179	1	the	the	DET
issue-652	179	2	cost	cost	NOUN
issue-652	179	3	analysis	analysis	NOUN
issue-652	179	4	,	,	PUNCT
issue-652	179	5	which	which	PRON
issue-652	179	6	forms	form	VERB
issue-652	179	7	an	an	DET
issue-652	179	8	element	element	NOUN
issue-652	179	9	of	of	ADP
issue-652	179	10	the	the	DET
issue-652	179	11	control	control	NOUN
issue-652	179	12	function	function	NOUN
issue-652	179	13	,	,	PUNCT
issue-652	179	14	helps	help	VERB
issue-652	179	15	to	to	PART
issue-652	179	16	assess	assess	VERB
issue-652	179	17	the	the	DET
issue-652	179	18	efficiency	efficiency	NOUN
issue-652	179	19	of	of	ADP
issue-652	179	20	utilizing	utilize	VERB
issue-652	179	21	all	all	DET
issue-652	179	22	enterprise	enterprise	NOUN
issue-652	179	23	resources	resource	NOUN
issue-652	179	24	,	,	PUNCT
issue-652	179	25	to	to	PART
issue-652	179	26	identify	identify	VERB
issue-652	179	27	reserves	reserve	NOUN
issue-652	179	28	for	for	ADP
issue-652	179	29	reducing	reduce	VERB
issue-652	179	30	production	production	NOUN
issue-652	179	31	costs	cost	NOUN
issue-652	179	32	,	,	PUNCT
issue-652	179	33	to	to	PART
issue-652	179	34	gather	gather	VERB
issue-652	179	35	information	information	NOUN
issue-652	179	36	for	for	ADP
issue-652	179	37	preparing	prepare	VERB
issue-652	179	38	plans	plan	NOUN
issue-652	179	39	and	and	CCONJ
issue-652	179	40	making	make	VERB
issue-652	179	41	sound	sound	ADJ
issue-652	179	42	management	management	NOUN
issue-652	179	43	decisions	decision	NOUN
issue-652	179	44	regarding	regard	VERB
issue-652	179	45	costs	cost	NOUN
issue-652	179	46	.	.	PUNCT
issue-652	180	1	the	the	DET
issue-652	180	2	search	search	NOUN
issue-652	180	3	for	for	ADP
issue-652	180	4	cost	cost	NOUN
issue-652	180	5	optimization	optimization	NOUN
issue-652	180	6	is	be	AUX
issue-652	180	7	aimed	aim	VERB
issue-652	180	8	at	at	ADP
issue-652	180	9	its	its	PRON
issue-652	180	10	rational	rational	ADJ
issue-652	180	11	reduction	reduction	NOUN
issue-652	180	12	in	in	ADP
issue-652	180	13	achieving	achieve	VERB
issue-652	180	14	the	the	DET
issue-652	180	15	optimal	optimal	ADJ
issue-652	180	16	combination	combination	NOUN
issue-652	180	17	of	of	ADP
issue-652	180	18	product	product	NOUN
issue-652	180	19	quality	quality	NOUN
issue-652	180	20	and	and	CCONJ
issue-652	180	21	the	the	DET
issue-652	180	22	level	level	NOUN
issue-652	180	23	of	of	ADP
issue-652	180	24	cost	cost	NOUN
issue-652	180	25	resources	resource	NOUN
issue-652	180	26	for	for	ADP
issue-652	180	27	its	its	PRON
issue-652	180	28	production	production	NOUN
issue-652	180	29	.	.	PUNCT
issue-652	181	1	the	the	DET
issue-652	181	2	main	main	ADJ
issue-652	181	3	reserves	reserve	NOUN
issue-652	181	4	or	or	CCONJ
issue-652	181	5	sources	source	NOUN
issue-652	181	6	of	of	ADP
issue-652	181	7	reduction	reduction	NOUN
issue-652	181	8	of	of	ADP
issue-652	181	9	operating	operating	NOUN
issue-652	181	10	costs	cost	NOUN
issue-652	181	11	are	be	AUX
issue-652	181	12	manifested	manifest	VERB
issue-652	181	13	in	in	ADP
issue-652	181	14	the	the	DET
issue-652	181	15	process	process	NOUN
issue-652	181	16	of	of	ADP
issue-652	181	17	more	more	ADV
issue-652	181	18	efficient	efficient	ADJ
issue-652	181	19	use	use	NOUN
issue-652	181	20	of	of	ADP
issue-652	181	21	instruments	instrument	NOUN
issue-652	181	22	of	of	ADP
issue-652	181	23	labour	labour	NOUN
issue-652	181	24	,	,	PUNCT
issue-652	181	25	material	material	NOUN
issue-652	181	26	and	and	CCONJ
issue-652	181	27	supplies	supply	NOUN
issue-652	181	28	and	and	CCONJ
issue-652	181	29	workforce	workforce	NOUN
issue-652	181	30	.	.	PUNCT
issue-652	182	1	the	the	DET
issue-652	182	2	main	main	ADJ
issue-652	182	3	reserves	reserve	NOUN
issue-652	182	4	of	of	ADP
issue-652	182	5	cost	cost	NOUN
issue-652	182	6	reduction	reduction	NOUN
issue-652	182	7	can	can	AUX
issue-652	182	8	be	be	AUX
issue-652	182	9	divided	divide	VERB
issue-652	182	10	into	into	ADP
issue-652	182	11	two	two	NUM
issue-652	182	12	categories	category	NOUN
issue-652	182	13	:	:	PUNCT
issue-652	182	14	internal	internal	ADJ
issue-652	182	15	and	and	CCONJ
issue-652	182	16	external	external	ADJ
issue-652	182	17	.	.	PUNCT
issue-652	183	1	the	the	DET
issue-652	183	2	internal	internal	ADJ
issue-652	183	3	factors	factor	NOUN
issue-652	183	4	can	can	AUX
issue-652	183	5	include	include	VERB
issue-652	183	6	:	:	PUNCT
issue-652	183	7	improvement	improvement	NOUN
issue-652	183	8	of	of	ADP
issue-652	183	9	the	the	DET
issue-652	183	10	use	use	NOUN
issue-652	183	11	of	of	ADP
issue-652	183	12	labour	labour	ADJ
issue-652	183	13	resources	resource	NOUN
issue-652	183	14	(	(	PUNCT
issue-652	183	15	improvement	improvement	NOUN
issue-652	183	16	of	of	ADP
issue-652	183	17	production	production	NOUN
issue-652	183	18	technology	technology	NOUN
issue-652	183	19	,	,	PUNCT
issue-652	183	20	optimal	optimal	ADJ
issue-652	183	21	use	use	NOUN
issue-652	183	22	of	of	ADP
issue-652	183	23	production	production	NOUN
issue-652	183	24	opportunities	opportunity	NOUN
issue-652	183	25	,	,	PUNCT
issue-652	183	26	mechanization	mechanization	NOUN
issue-652	183	27	and	and	CCONJ
issue-652	183	28	automation	automation	NOUN
issue-652	183	29	of	of	ADP
issue-652	183	30	production	production	NOUN
issue-652	183	31	processes	process	NOUN
issue-652	183	32	)	)	PUNCT
issue-652	183	33	;	;	PUNCT
issue-652	183	34	improvement	improvement	NOUN
issue-652	183	35	of	of	ADP
issue-652	183	36	the	the	DET
issue-652	183	37	production	production	NOUN
issue-652	183	38	organization	organization	NOUN
issue-652	183	39	,	,	PUNCT
issue-652	183	40	labour	labour	NOUN
issue-652	183	41	and	and	CCONJ
issue-652	183	42	management	management	NOUN
issue-652	183	43	(	(	PUNCT
issue-652	183	44	personnel	personnel	NOUN
issue-652	183	45	development	development	NOUN
issue-652	183	46	,	,	PUNCT
issue-652	183	47	optimization	optimization	NOUN
issue-652	183	48	of	of	ADP
issue-652	183	49	management	management	NOUN
issue-652	183	50	and	and	CCONJ
issue-652	183	51	labour	labour	NOUN
issue-652	183	52	,	,	PUNCT
issue-652	183	53	loss	loss	NOUN
issue-652	183	54	reduction	reduction	NOUN
issue-652	183	55	of	of	ADP
issue-652	183	56	working	working	NOUN
issue-652	183	57	time	time	NOUN
issue-652	183	58	,	,	PUNCT
issue-652	183	59	improving	improve	VERB
issue-652	183	60	the	the	DET
issue-652	183	61	labour	labour	ADJ
issue-652	183	62	norm	norm	NOUN
issue-652	183	63	setting	setting	NOUN
issue-652	183	64	and	and	CCONJ
issue-652	183	65	motivation	motivation	NOUN
issue-652	183	66	)	)	PUNCT
issue-652	183	67	;	;	PUNCT
issue-652	183	68	improvement	improvement	NOUN
issue-652	183	69	of	of	ADP
issue-652	183	70	the	the	DET
issue-652	183	71	use	use	NOUN
issue-652	183	72	of	of	ADP
issue-652	183	73	material	material	NOUN
issue-652	183	74	and	and	CCONJ
issue-652	183	75	supplies	supply	NOUN
issue-652	183	76	(	(	PUNCT
issue-652	183	77	computerization	computerization	NOUN
issue-652	183	78	of	of	ADP
issue-652	183	79	accounting	accounting	NOUN
issue-652	183	80	,	,	PUNCT
issue-652	183	81	loss	loss	NOUN
issue-652	183	82	prevention	prevention	NOUN
issue-652	183	83	from	from	ADP
issue-652	183	84	defective	defective	ADJ
issue-652	183	85	articles	article	NOUN
issue-652	183	86	,	,	PUNCT
issue-652	183	87	standardization	standardization	NOUN
issue-652	183	88	improvement	improvement	NOUN
issue-652	183	89	of	of	ADP
issue-652	183	90	material	material	NOUN
issue-652	183	91	costs	cost	NOUN
issue-652	183	92	,	,	PUNCT
issue-652	183	93	savings	saving	NOUN
issue-652	183	94	of	of	ADP
issue-652	183	95	material	material	ADJ
issue-652	183	96	resources	resource	NOUN
issue-652	183	97	)	)	PUNCT
issue-652	183	98	.	.	PUNCT
issue-652	184	1	the	the	DET
issue-652	184	2	external	external	ADJ
issue-652	184	3	factors	factor	NOUN
issue-652	184	4	include	include	VERB
issue-652	184	5	:	:	PUNCT
issue-652	184	6	inflation	inflation	NOUN
issue-652	184	7	processes	process	NOUN
issue-652	184	8	in	in	ADP
issue-652	184	9	macroeconomics	macroeconomic	NOUN
issue-652	184	10	;	;	PUNCT
issue-652	184	11	prices	price	NOUN
issue-652	184	12	for	for	ADP
issue-652	184	13	consumed	consume	VERB
issue-652	184	14	resources	resource	NOUN
issue-652	184	15	;	;	PUNCT
issue-652	184	16	the	the	DET
issue-652	184	17	tax	tax	NOUN
issue-652	184	18	burden	burden	NOUN
issue-652	184	19	on	on	ADP
issue-652	184	20	the	the	DET
issue-652	184	21	enterprise	enterprise	NOUN
issue-652	184	22	;	;	PUNCT
issue-652	184	23	specialization	specialization	NOUN
issue-652	184	24	and	and	CCONJ
issue-652	184	25	cooperation	cooperation	NOUN
issue-652	184	26	in	in	ADP
issue-652	184	27	the	the	DET
issue-652	184	28	conditions	condition	NOUN
issue-652	184	29	of	of	ADP
issue-652	184	30	globalization	globalization	NOUN
issue-652	184	31	and	and	CCONJ
issue-652	184	32	competition	competition	NOUN
issue-652	184	33	.	.	PUNCT
issue-652	185	1	the	the	DET
issue-652	185	2	cost	cost	NOUN
issue-652	185	3	systematic	systematic	ADJ
issue-652	185	4	reduction	reduction	NOUN
issue-652	185	5	ensures	ensure	VERB
issue-652	185	6	not	not	PART
issue-652	185	7	only	only	ADV
issue-652	185	8	increase	increase	NOUN
issue-652	185	9	of	of	ADP
issue-652	185	10	the	the	DET
issue-652	185	11	enterprise	enterprise	NOUN
issue-652	185	12	profitability	profitability	NOUN
issue-652	185	13	but	but	CCONJ
issue-652	185	14	also	also	ADV
issue-652	185	15	gives	give	VERB
issue-652	185	16	additional	additional	ADJ
issue-652	185	17	means	mean	NOUN
issue-652	185	18	for	for	ADP
issue-652	185	19	further	further	ADJ
issue-652	185	20	development	development	NOUN
issue-652	185	21	.	.	PUNCT
issue-652	186	1	the	the	DET
issue-652	186	2	next	next	ADJ
issue-652	186	3	stage	stage	NOUN
issue-652	186	4	is	be	AUX
issue-652	186	5	control	control	NOUN
issue-652	186	6	over	over	ADP
issue-652	186	7	the	the	DET
issue-652	186	8	process	process	NOUN
issue-652	186	9	of	of	ADP
issue-652	186	10	cost	cost	NOUN
issue-652	186	11	formation	formation	NOUN
issue-652	186	12	,	,	PUNCT
issue-652	186	13	which	which	PRON
issue-652	186	14	means	mean	VERB
issue-652	186	15	the	the	DET
issue-652	186	16	comparison	comparison	NOUN
issue-652	186	17	of	of	ADP
issue-652	186	18	the	the	DET
issue-652	186	19	planned	planned	ADJ
issue-652	186	20	and	and	CCONJ
issue-652	186	21	actual	actual	ADJ
issue-652	186	22	indicators	indicator	NOUN
issue-652	186	23	.	.	PUNCT
issue-652	187	1	in	in	ADP
issue-652	187	2	case	case	NOUN
issue-652	187	3	of	of	ADP
issue-652	187	4	deviations	deviation	NOUN
issue-652	187	5	,	,	PUNCT
issue-652	187	6	a	a	DET
issue-652	187	7	regulation	regulation	NOUN
issue-652	187	8	is	be	AUX
issue-652	187	9	made	make	VERB
issue-652	187	10	,	,	PUNCT
issue-652	187	11	because	because	SCONJ
issue-652	187	12	of	of	ADP
issue-652	187	13	which	which	PRON
issue-652	187	14	plans	plan	NOUN
issue-652	187	15	are	be	AUX
issue-652	187	16	changed	change	VERB
issue-652	187	17	,	,	PUNCT
issue-652	187	18	or	or	CCONJ
issue-652	187	19	there	there	PRON
issue-652	187	20	is	be	VERB
issue-652	187	21	an	an	DET
issue-652	187	22	effect	effect	NOUN
issue-652	187	23	on	on	ADP
issue-652	187	24	the	the	DET
issue-652	187	25	situation	situation	NOUN
issue-652	187	26	in	in	ADP
issue-652	187	27	order	order	NOUN
issue-652	187	28	to	to	PART
issue-652	187	29	bring	bring	VERB
issue-652	187	30	it	it	PRON
issue-652	187	31	closer	close	ADV
issue-652	187	32	to	to	ADP
issue-652	187	33	the	the	DET
issue-652	187	34	planned	plan	VERB
issue-652	187	35	indicators	indicator	NOUN
issue-652	187	36	.	.	PUNCT
issue-652	188	1	in	in	ADP
issue-652	188	2	this	this	DET
issue-652	188	3	case	case	NOUN
issue-652	188	4	,	,	PUNCT
issue-652	188	5	the	the	DET
issue-652	188	6	regulation	regulation	NOUN
issue-652	188	7	effectiveness	effectiveness	NOUN
issue-652	188	8	indicator	indicator	NOUN
issue-652	188	9	is	be	AUX
issue-652	188	10	the	the	DET
issue-652	188	11	magnitude	magnitude	NOUN
issue-652	188	12	of	of	ADP
issue-652	188	13	the	the	DET
issue-652	188	14	cost	cost	NOUN
issue-652	188	15	deviation	deviation	NOUN
issue-652	188	16	for	for	ADP
issue-652	188	17	each	each	DET
issue-652	188	18	resource	resource	NOUN
issue-652	188	19	.	.	PUNCT
issue-652	189	1	the	the	PRON
issue-652	189	2	closer	close	ADV
issue-652	189	3	the	the	DET
issue-652	189	4	size	size	NOUN
issue-652	189	5	of	of	ADP
issue-652	189	6	actual	actual	ADJ
issue-652	189	7	costs	cost	NOUN
issue-652	189	8	to	to	ADP
issue-652	189	9	the	the	DET
issue-652	189	10	target	target	NOUN
issue-652	189	11	,	,	PUNCT
issue-652	189	12	the	the	PRON
issue-652	189	13	closer	close	ADV
issue-652	189	14	the	the	DET
issue-652	189	15	actual	actual	ADJ
issue-652	189	16	cost	cost	NOUN
issue-652	189	17	to	to	ADP
issue-652	189	18	the	the	DET
issue-652	189	19	planned	plan	VERB
issue-652	189	20	,	,	PUNCT
issue-652	189	21	taking	take	VERB
issue-652	189	22	into	into	ADP
issue-652	189	23	account	account	NOUN
issue-652	189	24	the	the	DET
issue-652	189	25	actual	actual	ADJ
issue-652	189	26	performance	performance	NOUN
issue-652	189	27	of	of	ADP
issue-652	189	28	the	the	DET
issue-652	189	29	production	production	NOUN
issue-652	189	30	program	program	NOUN
issue-652	189	31	.	.	PUNCT
issue-652	190	1	the	the	DET
issue-652	190	2	control	control	NOUN
issue-652	190	3	effectiveness	effectiveness	NOUN
issue-652	190	4	is	be	AUX
issue-652	190	5	conditioned	condition	VERB
issue-652	190	6	by	by	ADP
issue-652	190	7	corrective	corrective	ADJ
issue-652	190	8	management	management	NOUN
issue-652	190	9	actions	action	NOUN
issue-652	190	10	aimed	aim	VERB
issue-652	190	11	at	at	ADP
issue-652	190	12	bringing	bring	VERB
issue-652	190	13	actual	actual	ADJ
issue-652	190	14	costs	cost	NOUN
issue-652	190	15	in	in	ADP
issue-652	190	16	line	line	NOUN
issue-652	190	17	with	with	ADP
issue-652	190	18	planned	planned	ADJ
issue-652	190	19	or	or	CCONJ
issue-652	190	20	refined	refined	ADJ
issue-652	190	21	plans	plan	NOUN
issue-652	190	22	if	if	SCONJ
issue-652	190	23	these	these	PRON
issue-652	190	24	can	can	AUX
issue-652	190	25	not	not	PART
issue-652	190	26	be	be	AUX
issue-652	190	27	met	meet	VERB
issue-652	190	28	because	because	SCONJ
issue-652	190	29	of	of	ADP
issue-652	190	30	objective	objective	ADJ
issue-652	190	31	changes	change	NOUN
issue-652	190	32	in	in	ADP
issue-652	190	33	the	the	DET
issue-652	190	34	production	production	NOUN
issue-652	190	35	conditions	condition	NOUN
issue-652	190	36	.	.	PUNCT
issue-652	191	1	the	the	DET
issue-652	191	2	timely	timely	ADJ
issue-652	191	3	coordination	coordination	NOUN
issue-652	191	4	and	and	CCONJ
issue-652	191	5	cost	cost	NOUN
issue-652	191	6	management	management	NOUN
issue-652	191	7	allow	allow	VERB
issue-652	191	8	the	the	DET
issue-652	191	9	company	company	NOUN
issue-652	191	10	to	to	PART
issue-652	191	11	avoid	avoid	VERB
issue-652	191	12	a	a	DET
issue-652	191	13	major	major	ADJ
issue-652	191	14	breakdown	breakdown	NOUN
issue-652	191	15	in	in	ADP
issue-652	191	16	accomplishing	accomplish	VERB
issue-652	191	17	the	the	DET
issue-652	191	18	planned	plan	VERB
issue-652	191	19	economic	economic	ADJ
issue-652	191	20	performance	performance	NOUN
issue-652	191	21	.	.	PUNCT
issue-652	192	1	6	6	X
issue-652	192	2	.	.	X
issue-652	192	3	conclusions	conclusion	NOUN
issue-652	192	4	costs	cost	NOUN
issue-652	192	5	are	be	AUX
issue-652	192	6	an	an	DET
issue-652	192	7	important	important	ADJ
issue-652	192	8	aspect	aspect	NOUN
issue-652	192	9	of	of	ADP
issue-652	192	10	each	each	DET
issue-652	192	11	manufacturing	manufacturing	NOUN
issue-652	192	12	enterprise	enterprise	NOUN
issue-652	192	13	.	.	PUNCT
issue-652	193	1	costs	cost	NOUN
issue-652	193	2	form	form	VERB
issue-652	193	3	the	the	DET
issue-652	193	4	products	product	NOUN
issue-652	193	5	price	price	NOUN
issue-652	193	6	and	and	CCONJ
issue-652	193	7	have	have	VERB
issue-652	193	8	a	a	DET
issue-652	193	9	direct	direct	ADJ
issue-652	193	10	influence	influence	NOUN
issue-652	193	11	on	on	ADP
issue-652	193	12	the	the	DET
issue-652	193	13	financial	financial	ADJ
issue-652	193	14	results	result	NOUN
issue-652	193	15	of	of	ADP
issue-652	193	16	the	the	DET
issue-652	193	17	enterprise	enterprise	NOUN
issue-652	193	18	’s	’s	PART
issue-652	193	19	work	work	NOUN
issue-652	193	20	.	.	PUNCT
issue-652	194	1	with	with	ADP
issue-652	194	2	the	the	DET
issue-652	194	3	same	same	ADJ
issue-652	194	4	income	income	NOUN
issue-652	194	5	level	level	NOUN
issue-652	194	6	,	,	PUNCT
issue-652	194	7	the	the	DET
issue-652	194	8	enterprise	enterprise	NOUN
issue-652	194	9	may	may	AUX
issue-652	194	10	have	have	VERB
issue-652	194	11	a	a	DET
issue-652	194	12	profit	profit	NOUN
issue-652	194	13	or	or	CCONJ
issue-652	194	14	loss	loss	NOUN
issue-652	194	15	,	,	PUNCT
issue-652	194	16	depending	depend	VERB
issue-652	194	17	on	on	ADP
issue-652	194	18	the	the	DET
issue-652	194	19	costs	cost	NOUN
issue-652	194	20	’	'	PUNCT
issue-652	194	21	amount	amount	NOUN
issue-652	194	22	.	.	PUNCT
issue-652	195	1	therefore	therefore	ADV
issue-652	195	2	,	,	PUNCT
issue-652	195	3	effective	effective	ADJ
issue-652	195	4	cost	cost	NOUN
issue-652	195	5	management	management	NOUN
issue-652	195	6	is	be	AUX
issue-652	195	7	relevant	relevant	ADJ
issue-652	195	8	to	to	ADP
issue-652	195	9	each	each	DET
issue-652	195	10	manufacturing	manufacturing	NOUN
issue-652	195	11	enterprise	enterprise	NOUN
issue-652	195	12	.	.	PUNCT
issue-652	196	1	the	the	DET
issue-652	196	2	relevance	relevance	NOUN
issue-652	196	3	of	of	ADP
issue-652	196	4	the	the	DET
issue-652	196	5	research	research	NOUN
issue-652	196	6	topic	topic	NOUN
issue-652	196	7	causes	cause	VERB
issue-652	196	8	a	a	DET
issue-652	196	9	significant	significant	ADJ
issue-652	196	10	amount	amount	NOUN
issue-652	196	11	of	of	ADP
issue-652	196	12	scientific	scientific	ADJ
issue-652	196	13	work	work	NOUN
issue-652	196	14	on	on	ADP
issue-652	196	15	cost	cost	NOUN
issue-652	196	16	management	management	NOUN
issue-652	196	17	.	.	PUNCT
issue-652	197	1	costs	cost	NOUN
issue-652	197	2	are	be	AUX
issue-652	197	3	considered	consider	VERB
issue-652	197	4	by	by	ADP
issue-652	197	5	scientists	scientist	NOUN
issue-652	197	6	from	from	ADP
issue-652	197	7	the	the	DET
issue-652	197	8	position	position	NOUN
issue-652	197	9	of	of	ADP
issue-652	197	10	different	different	ADJ
issue-652	197	11	approaches	approach	NOUN
issue-652	197	12	:	:	PUNCT
issue-652	197	13	resource	resource	NOUN
issue-652	197	14	,	,	PUNCT
issue-652	197	15	economic	economic	ADJ
issue-652	197	16	,	,	PUNCT
issue-652	197	17	accounting	accounting	NOUN
issue-652	197	18	,	,	PUNCT
issue-652	197	19	management	management	NOUN
issue-652	197	20	,	,	PUNCT
issue-652	197	21	and	and	CCONJ
issue-652	197	22	marketing	marketing	NOUN
issue-652	197	23	.	.	PUNCT
issue-652	198	1	there	there	PRON
issue-652	198	2	are	be	VERB
issue-652	198	3	different	different	ADJ
issue-652	198	4	cost	cost	NOUN
issue-652	198	5	management	management	NOUN
issue-652	198	6	methods	method	NOUN
issue-652	198	7	that	that	PRON
issue-652	198	8	can	can	AUX
issue-652	198	9	be	be	AUX
issue-652	198	10	classified	classify	VERB
issue-652	198	11	as	as	ADP
issue-652	198	12	traditional	traditional	ADJ
issue-652	198	13	and	and	CCONJ
issue-652	198	14	market	market	NOUN
issue-652	198	15	-	-	PUNCT
issue-652	198	16	based	base	VERB
issue-652	198	17	.	.	PUNCT
issue-652	199	1	for	for	ADP
issue-652	199	2	rational	rational	ADJ
issue-652	199	3	cost	cost	NOUN
issue-652	199	4	management	management	NOUN
issue-652	199	5	at	at	ADP
issue-652	199	6	the	the	DET
issue-652	199	7	enterprise	enterprise	NOUN
issue-652	199	8	,	,	PUNCT
issue-652	199	9	a	a	DET
issue-652	199	10	cost	cost	NOUN
issue-652	199	11	management	management	NOUN
issue-652	199	12	system	system	NOUN
issue-652	199	13	must	must	AUX
issue-652	199	14	be	be	AUX
issue-652	199	15	established	establish	VERB
issue-652	199	16	.	.	PUNCT
issue-652	200	1	the	the	DET
issue-652	200	2	cost	cost	NOUN
issue-652	200	3	management	management	NOUN
issue-652	200	4	system	system	NOUN
issue-652	200	5	should	should	AUX
issue-652	200	6	be	be	AUX
issue-652	200	7	aimed	aim	VERB
issue-652	200	8	not	not	PART
issue-652	200	9	only	only	ADV
issue-652	200	10	at	at	ADP
issue-652	200	11	the	the	DET
issue-652	200	12	survival	survival	NOUN
issue-652	200	13	of	of	ADP
issue-652	200	14	the	the	DET
issue-652	200	15	enterprise	enterprise	NOUN
issue-652	200	16	but	but	CCONJ
issue-652	200	17	also	also	ADV
issue-652	200	18	at	at	ADP
issue-652	200	19	the	the	DET
issue-652	200	20	implementation	implementation	NOUN
issue-652	200	21	of	of	ADP
issue-652	200	22	its	its	PRON
issue-652	200	23	tactical	tactical	ADJ
issue-652	200	24	and	and	CCONJ
issue-652	200	25	strategic	strategic	ADJ
issue-652	200	26	goals	goal	NOUN
issue-652	200	27	.	.	PUNCT
issue-652	201	1	the	the	DET
issue-652	201	2	cost	cost	NOUN
issue-652	201	3	management	management	NOUN
issue-652	201	4	,	,	PUNCT
issue-652	201	5	which	which	PRON
issue-652	201	6	will	will	AUX
issue-652	201	7	be	be	AUX
issue-652	201	8	aimed	aim	VERB
issue-652	201	9	at	at	ADP
issue-652	201	10	achieving	achieve	VERB
issue-652	201	11	the	the	DET
issue-652	201	12	above	above	ADJ
issue-652	201	13	goals	goal	NOUN
issue-652	201	14	,	,	PUNCT
issue-652	201	15	is	be	AUX
issue-652	201	16	a	a	DET
issue-652	201	17	rather	rather	ADV
issue-652	201	18	complex	complex	ADJ
issue-652	201	19	process	process	NOUN
issue-652	201	20	,	,	PUNCT
issue-652	201	21	because	because	SCONJ
issue-652	201	22	costs	cost	NOUN
issue-652	201	23	are	be	AUX
issue-652	201	24	variable	variable	ADJ
issue-652	201	25	and	and	CCONJ
issue-652	201	26	consist	consist	VERB
issue-652	201	27	of	of	ADP
issue-652	201	28	numerous	numerous	ADJ
issue-652	201	29	elements	element	NOUN
issue-652	201	30	of	of	ADP
issue-652	201	31	different	different	ADJ
issue-652	201	32	content	content	NOUN
issue-652	201	33	and	and	CCONJ
issue-652	201	34	origin	origin	NOUN
issue-652	201	35	,	,	PUNCT
issue-652	201	36	depend	depend	VERB
issue-652	201	37	on	on	ADP
issue-652	201	38	various	various	ADJ
issue-652	201	39	factors	factor	NOUN
issue-652	201	40	,	,	PUNCT
issue-652	201	41	are	be	AUX
issue-652	201	42	sensitive	sensitive	ADJ
issue-652	201	43	to	to	ADP
issue-652	201	44	the	the	DET
issue-652	201	45	external	external	ADJ
issue-652	201	46	environment	environment	NOUN
issue-652	201	47	,	,	PUNCT
issue-652	201	48	often	often	ADV
issue-652	201	49	have	have	AUX
issue-652	201	50	a	a	DET
issue-652	201	51	controversial	controversial	ADJ
issue-652	201	52	composition	composition	NOUN
issue-652	201	53	and	and	CCONJ
issue-652	201	54	are	be	AUX
issue-652	201	55	difficult	difficult	ADJ
issue-652	201	56	to	to	PART
issue-652	201	57	adjust	adjust	VERB
issue-652	201	58	to	to	ADP
issue-652	201	59	desired	desire	VERB
issue-652	201	60	regulation	regulation	NOUN
issue-652	201	61	.	.	PUNCT
issue-652	202	1	summing	sum	VERB
issue-652	202	2	up	up	ADP
issue-652	202	3	,	,	PUNCT
issue-652	202	4	we	we	PRON
issue-652	202	5	should	should	AUX
issue-652	202	6	note	note	VERB
issue-652	202	7	that	that	SCONJ
issue-652	202	8	the	the	DET
issue-652	202	9	cost	cost	NOUN
issue-652	202	10	management	management	NOUN
issue-652	202	11	system	system	NOUN
issue-652	202	12	has	have	VERB
issue-652	202	13	a	a	DET
issue-652	202	14	dual	dual	ADJ
issue-652	202	15	nature	nature	NOUN
issue-652	202	16	and	and	CCONJ
issue-652	202	17	can	can	AUX
issue-652	202	18	be	be	AUX
issue-652	202	19	considered	consider	VERB
issue-652	202	20	as	as	ADP
issue-652	202	21	an	an	DET
issue-652	202	22	independent	independent	ADJ
issue-652	202	23	system	system	NOUN
issue-652	202	24	that	that	PRON
issue-652	202	25	includes	include	VERB
issue-652	202	26	subsystems	subsystem	NOUN
issue-652	202	27	and	and	CCONJ
issue-652	202	28	a	a	DET
issue-652	202	29	set	set	NOUN
issue-652	202	30	of	of	ADP
issue-652	202	31	interrelated	interrelated	ADJ
issue-652	202	32	elements	element	NOUN
issue-652	202	33	that	that	PRON
issue-652	202	34	interact	interact	VERB
issue-652	202	35	with	with	ADP
issue-652	202	36	each	each	DET
issue-652	202	37	other	other	ADJ
issue-652	202	38	to	to	PART
issue-652	202	39	achieve	achieve	VERB
issue-652	202	40	a	a	DET
issue-652	202	41	high	high	ADJ
issue-652	202	42	economic	economic	ADJ
issue-652	202	43	performance	performance	NOUN
issue-652	202	44	of	of	ADP
issue-652	202	45	the	the	DET
issue-652	202	46	enterprise	enterprise	NOUN
issue-652	202	47	.	.	PUNCT
issue-652	203	1	the	the	DET
issue-652	203	2	improvement	improvement	NOUN
issue-652	203	3	of	of	ADP
issue-652	203	4	the	the	DET
issue-652	203	5	enterprise	enterprise	NOUN
issue-652	203	6	management	management	NOUN
issue-652	203	7	system	system	NOUN
issue-652	203	8	in	in	ADP
issue-652	203	9	modern	modern	ADJ
issue-652	203	10	economic	economic	ADJ
issue-652	203	11	conditions	condition	NOUN
issue-652	203	12	will	will	AUX
issue-652	203	13	not	not	PART
issue-652	203	14	be	be	AUX
issue-652	203	15	effective	effective	ADJ
issue-652	203	16	without	without	ADP
issue-652	203	17	establishing	establish	VERB
issue-652	203	18	an	an	DET
issue-652	203	19	efficient	efficient	ADJ
issue-652	203	20	cost	cost	NOUN
issue-652	203	21	management	management	NOUN
issue-652	203	22	system	system	NOUN
issue-652	203	23	,	,	PUNCT
issue-652	203	24	the	the	DET
issue-652	203	25	creation	creation	NOUN
issue-652	203	26	of	of	ADP
issue-652	203	27	which	which	PRON
issue-652	203	28	is	be	AUX
issue-652	203	29	advisable	advisable	ADJ
issue-652	203	30	to	to	PART
issue-652	203	31	implement	implement	VERB
issue-652	203	32	using	use	VERB
issue-652	203	33	both	both	CCONJ
issue-652	203	34	national	national	ADJ
issue-652	203	35	and	and	CCONJ
issue-652	203	36	international	international	ADJ
issue-652	203	37	practice	practice	NOUN
issue-652	203	38	.	.	PUNCT
issue-652	204	1	baltic	baltic	PROPN
issue-652	204	2	journal	journal	PROPN
issue-652	204	3	of	of	ADP
issue-652	204	4	economic	economic	ADJ
issue-652	204	5	studies	study	NOUN
issue-652	204	6	190	190	NUM
issue-652	204	7	vol	vol	NOUN
issue-652	204	8	.	.	PROPN
issue-652	205	1	5	5	NUM
issue-652	205	2	,	,	PUNCT
issue-652	205	3	no	no	INTJ
issue-652	205	4	.	.	NOUN
issue-652	205	5	2	2	NUM
issue-652	205	6	,	,	PUNCT
issue-652	205	7	2019	2019	NUM
issue-652	205	8	references	reference	NOUN
issue-652	205	9	:	:	PUNCT
issue-652	205	10	balan	balan	PROPN
issue-652	205	11	,	,	PUNCT
issue-652	205	12	a.	a.	NOUN
issue-652	205	13	a.	a.	PROPN
issue-652	205	14	(	(	PUNCT
issue-652	205	15	2014	2014	NUM
issue-652	205	16	)	)	PUNCT
issue-652	205	17	.	.	PUNCT
issue-652	206	1	systema	systema	PROPN
issue-652	206	2	upravlinnya	upravlinnya	PROPN
issue-652	206	3	vytratamy	vytratamy	NOUN
issue-652	206	4	na	na	PART
issue-652	206	5	promyslovomu	promyslovomu	VERB
issue-652	206	6	pidpryyemstvi	pidpryyemstvi	NOUN
issue-652	206	7	[	[	X
issue-652	206	8	cost	cost	NOUN
issue-652	206	9	management	management	NOUN
issue-652	206	10	system	system	NOUN
issue-652	206	11	in	in	ADP
issue-652	206	12	industrial	industrial	ADJ
issue-652	206	13	enterprises	enterprise	NOUN
issue-652	206	14	]	]	PUNCT
issue-652	206	15	.	.	PUNCT
issue-652	207	1	ekonomika	ekonomika	PROPN
issue-652	207	2	:	:	PUNCT
issue-652	207	3	realiyi	realiyi	PROPN
issue-652	207	4	chasu	chasu	PROPN
issue-652	207	5	,	,	PUNCT
issue-652	207	6	3(13	3(13	NUM
issue-652	207	7	)	)	PUNCT
issue-652	207	8	,	,	PUNCT
issue-652	207	9	43–49	43–49	PROPN
issue-652	207	10	.	.	PUNCT
issue-652	208	1	harkavenko	harkavenko	PROPN
issue-652	208	2	,	,	PUNCT
issue-652	208	3	s.	s.	PROPN
issue-652	208	4	s.	s.	PROPN
issue-652	208	5	(	(	PUNCT
issue-652	208	6	2007	2007	NUM
issue-652	208	7	)	)	PUNCT
issue-652	208	8	.	.	PUNCT
issue-652	209	1	marketynh	marketynh	PROPN
issue-652	210	1	[	[	X
issue-652	210	2	marketing	marketing	NOUN
issue-652	210	3	]	]	PUNCT
issue-652	210	4	.	.	PUNCT
issue-652	211	1	kyiv	kyiv	ADJ
issue-652	211	2	:	:	PUNCT
issue-652	211	3	libra	libra	PROPN
issue-652	211	4	.	.	PUNCT
issue-652	212	1	(	(	PUNCT
issue-652	212	2	in	in	ADP
issue-652	212	3	ukrainian	ukrainian	ADJ
issue-652	212	4	)	)	PUNCT
issue-652	212	5	deriy	deriy	ADJ
issue-652	212	6	,	,	PUNCT
issue-652	212	7	v.	v.	ADP
issue-652	212	8	a.	a.	NOUN
issue-652	212	9	(	(	PUNCT
issue-652	212	10	2015	2015	NUM
issue-652	212	11	)	)	PUNCT
issue-652	212	12	.	.	PUNCT
issue-652	213	1	ekonomichni	ekonomichni	PROPN
issue-652	213	2	pokaznyky	pokaznyky	PROPN
issue-652	213	3	vytrat	vytrat	VERB
issue-652	213	4	pidpryyemstva	pidpryyemstva	NOUN
issue-652	213	5	ta	ta	ADP
issue-652	213	6	sobivartosti	sobivartosti	PROPN
issue-652	213	7	produktsiyi	produktsiyi	NOUN
issue-652	213	8	v	v	ADP
issue-652	213	9	obliku	obliku	NOUN
issue-652	213	10	,	,	PUNCT
issue-652	213	11	statystytsi	statystytsi	PROPN
issue-652	213	12	y	y	PROPN
issue-652	213	13	analizi	analizi	NOUN
issue-652	214	1	[	[	X
issue-652	214	2	economic	economic	ADJ
issue-652	214	3	indicators	indicator	NOUN
issue-652	214	4	of	of	ADP
issue-652	214	5	the	the	DET
issue-652	214	6	expenditures	expenditure	NOUN
issue-652	214	7	of	of	ADP
issue-652	214	8	enterprise	enterprise	NOUN
issue-652	214	9	and	and	CCONJ
issue-652	214	10	the	the	DET
issue-652	214	11	costs	cost	NOUN
issue-652	214	12	of	of	ADP
issue-652	214	13	production	production	NOUN
issue-652	214	14	in	in	ADP
issue-652	214	15	accounting	accounting	NOUN
issue-652	214	16	,	,	PUNCT
issue-652	214	17	statistics	statistic	NOUN
issue-652	214	18	and	and	CCONJ
issue-652	214	19	analysis	analysis	NOUN
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issue-652	214	21	.	.	PUNCT
issue-652	215	1	oblik	oblik	PROPN
issue-652	216	1	i	i	PRON
issue-652	216	2	finansy	finansy	VERB
issue-652	216	3	,	,	PUNCT
issue-652	216	4	2	2	NUM
issue-652	216	5	,	,	PUNCT
issue-652	216	6	15–21	15–21	NUM
issue-652	216	7	.	.	PUNCT
issue-652	217	1	kaplan	kaplan	PROPN
issue-652	217	2	,	,	PUNCT
issue-652	217	3	r.	r.	PROPN
issue-652	217	4	s.	s.	PROPN
issue-652	217	5	(	(	PUNCT
issue-652	217	6	1998	1998	NUM
issue-652	217	7	)	)	PUNCT
issue-652	217	8	.	.	PUNCT
issue-652	218	1	cost	cost	NOUN
issue-652	218	2	and	and	CCONJ
issue-652	218	3	effect	effect	NOUN
issue-652	218	4	:	:	PUNCT
issue-652	218	5	using	use	VERB
issue-652	218	6	integrated	integrate	VERB
issue-652	218	7	cost	cost	NOUN
issue-652	218	8	system	system	NOUN
issue-652	218	9	to	to	PART
issue-652	218	10	drive	drive	VERB
issue-652	218	11	profitability	profitability	NOUN
issue-652	218	12	and	and	CCONJ
issue-652	218	13	performance	performance	NOUN
issue-652	218	14	.	.	PUNCT
issue-652	219	1	president	president	NOUN
issue-652	219	2	and	and	CCONJ
issue-652	219	3	fellows	fellow	NOUN
issue-652	219	4	of	of	ADP
issue-652	219	5	harvard	harvard	PROPN
issue-652	219	6	college	college	PROPN
issue-652	219	7	,	,	PUNCT
issue-652	219	8	usa	usa	PROPN
issue-652	219	9	.	.	PROPN
issue-652	219	10	kozak	kozak	PROPN
issue-652	219	11	,	,	PUNCT
issue-652	219	12	v.	v.	PROPN
issue-652	219	13	h.	h.	PROPN
issue-652	219	14	(	(	PUNCT
issue-652	219	15	2009	2009	NUM
issue-652	219	16	)	)	PUNCT
issue-652	219	17	.	.	PUNCT
issue-652	220	1	vyznachennya	vyznachennya	PROPN
issue-652	220	2	ponyattya	ponyattya	ADJ
issue-652	220	3	«	«	PUNCT
issue-652	220	4	vytraty	vytraty	NOUN
issue-652	220	5	»	»	PUNCT
issue-652	220	6	ta	ta	AUX
issue-652	220	7	yikh	yikh	PROPN
issue-652	220	8	otsinka	otsinka	PROPN
issue-652	221	1	[	[	X
issue-652	221	2	definition	definition	NOUN
issue-652	221	3	of	of	ADP
issue-652	221	4	the	the	DET
issue-652	221	5	"	"	PUNCT
issue-652	221	6	costs	cost	NOUN
issue-652	221	7	"	"	PUNCT
issue-652	221	8	concept	concept	NOUN
issue-652	221	9	and	and	CCONJ
issue-652	221	10	its	its	PRON
issue-652	221	11	estimation	estimation	NOUN
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issue-652	221	13	.	.	PUNCT
issue-652	222	1	reformuvannya	reformuvannya	PROPN
issue-652	222	2	ekonomiky	ekonomiky	VERB
issue-652	222	3	ukrayiny	ukrayiny	PROPN
issue-652	222	4	:	:	PUNCT
issue-652	222	5	stan	stan	PROPN
issue-652	222	6	ta	ta	AUX
issue-652	222	7	perspektyvy	perspektyvy	INTJ
issue-652	222	8	:	:	PUNCT
issue-652	222	9	zb	zb	X
issue-652	222	10	.	.	PUNCT
issue-652	222	11	mater	mater	PROPN
issue-652	222	12	.	.	PUNCT
issue-652	223	1	iv	iv	NUM
issue-652	223	2	mizhnar	mizhnar	NOUN
issue-652	223	3	.	.	PUNCT
issue-652	224	1	nauk.-prakt	nauk.-prakt	PROPN
issue-652	224	2	.	.	PUNCT
issue-652	225	1	konf	konf	PROPN
issue-652	225	2	.	.	PUNCT
issue-652	226	1	(	(	PUNCT
issue-652	226	2	ukrainian	ukrainian	ADJ
issue-652	226	3	,	,	PUNCT
issue-652	226	4	kyiv	kyiv	ADJ
issue-652	226	5	,	,	PUNCT
issue-652	226	6	november	november	PROPN
issue-652	226	7	26–27	26–27	NUM
issue-652	226	8	)	)	PUNCT
issue-652	226	9	.	.	PUNCT
issue-652	227	1	kozachenko	kozachenko	PROPN
issue-652	227	2	,	,	PUNCT
issue-652	227	3	h.	h.	PROPN
issue-652	227	4	v.	v.	PROPN
issue-652	227	5	,	,	PUNCT
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issue-652	227	7	,	,	PUNCT
issue-652	227	8	yu	yu	PROPN
issue-652	227	9	.	.	PUNCT
issue-652	227	10	s.	s.	PROPN
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issue-652	227	13	,	,	PUNCT
issue-652	227	14	h.	h.	PROPN
issue-652	227	15	a.	a.	PROPN
issue-652	227	16	(	(	PUNCT
issue-652	227	17	2007	2007	NUM
issue-652	227	18	)	)	PUNCT
issue-652	227	19	.	.	PUNCT
issue-652	228	1	upravlinnya	upravlinnya	PROPN
issue-652	228	2	zatratamy	zatratamy	PROPN
issue-652	228	3	pidpryyemstva	pidpryyemstva	NOUN
issue-652	228	4	[	[	X
issue-652	228	5	costs	cost	VERB
issue-652	228	6	management	management	NOUN
issue-652	228	7	of	of	ADP
issue-652	228	8	the	the	DET
issue-652	228	9	enterprise	enterprise	NOUN
issue-652	228	10	]	]	PUNCT
issue-652	228	11	.	.	PUNCT
issue-652	229	1	kyiv	kyiv	ADJ
issue-652	229	2	:	:	PUNCT
issue-652	229	3	libra	libra	PROPN
issue-652	229	4	.	.	PUNCT
issue-652	230	1	(	(	PUNCT
issue-652	230	2	in	in	ADP
issue-652	230	3	ukrainian	ukrainian	ADJ
issue-652	230	4	)	)	PUNCT
issue-652	230	5	porter	porter	NOUN
issue-652	230	6	,	,	PUNCT
issue-652	230	7	m.	m.	NOUN
issue-652	230	8	e.	e.	PROPN
issue-652	230	9	(	(	PUNCT
issue-652	230	10	1990	1990	NUM
issue-652	230	11	)	)	PUNCT
issue-652	230	12	.	.	PUNCT
issue-652	231	1	the	the	DET
issue-652	231	2	competitive	competitive	ADJ
issue-652	231	3	advantage	advantage	NOUN
issue-652	231	4	of	of	ADP
issue-652	231	5	nations	nation	NOUN
issue-652	231	6	.	.	PUNCT
issue-652	232	1	new	new	PROPN
issue-652	232	2	york	york	PROPN
issue-652	232	3	:	:	PUNCT
issue-652	232	4	free	free	ADJ
issue-652	232	5	press	press	NOUN
issue-652	232	6	.	.	PUNCT
issue-652	233	1	skrypnyk	skrypnyk	PROPN
issue-652	233	2	,	,	PUNCT
issue-652	233	3	m.	m.	NOUN
issue-652	233	4	i.	i.	PROPN
issue-652	233	5	(	(	PUNCT
issue-652	233	6	2011	2011	NUM
issue-652	233	7	)	)	PUNCT
issue-652	233	8	.	.	PUNCT
issue-652	234	1	orhanizatsiya	orhanizatsiya	PROPN
issue-652	234	2	obliku	obliku	NOUN
issue-652	234	3	vytrat	vytrat	PROPN
issue-652	234	4	u	u	PROPN
issue-652	234	5	rozrizi	rozrizi	PROPN
issue-652	234	6	tsentriv	tsentriv	PROPN
issue-652	234	7	vytrat	vytrat	NOUN
issue-652	234	8	ta	ta	ADP
issue-652	234	9	tsentriv	tsentriv	VERB
issue-652	234	10	vidpovidalnosti	vidpovidalnosti	NOUN
issue-652	235	1	[	[	X
issue-652	235	2	organization	organization	NOUN
issue-652	235	3	of	of	ADP
issue-652	235	4	cost	cost	NOUN
issue-652	235	5	accounting	accounting	NOUN
issue-652	235	6	in	in	ADP
issue-652	235	7	terms	term	NOUN
issue-652	235	8	of	of	ADP
issue-652	235	9	cost	cost	NOUN
issue-652	235	10	centers	center	NOUN
issue-652	235	11	and	and	CCONJ
issue-652	235	12	responsibility	responsibility	NOUN
issue-652	235	13	centers	center	NOUN
issue-652	235	14	]	]	PUNCT
issue-652	235	15	.	.	PUNCT
issue-652	236	1	oblik	oblik	PROPN
issue-652	236	2	i	i	PRON
issue-652	236	3	finansy	finansy	PROPN
issue-652	236	4	apk	apk	PROPN
issue-652	236	5	.	.	PUNCT
issue-652	237	1	kyiv	kyiv	PROPN
issue-652	237	2	:	:	PUNCT
issue-652	237	3	tov	tov	PROPN
issue-652	237	4	yuf	yuf	PROPN
issue-652	237	5	«	«	PUNCT
issue-652	237	6	yur	yur	PROPN
issue-652	237	7	-	-	ADJ
issue-652	237	8	ahro	ahro	ADJ
issue-652	237	9	-	-	PUNCT
issue-652	237	10	vest	vest	NOUN
issue-652	237	11	»	»	NOUN
issue-652	237	12	,	,	PUNCT
issue-652	237	13	1	1	NUM
issue-652	237	14	,	,	PUNCT
issue-652	237	15	46–49	46–49	NUM
issue-652	237	16	.	.	PUNCT
issue-652	238	1	taler	taler	PROPN
issue-652	238	2	,	,	PUNCT
issue-652	238	3	t.	t.	PROPN
issue-652	238	4	v.	v.	PROPN
issue-652	238	5	(	(	PUNCT
issue-652	238	6	2006	2006	NUM
issue-652	238	7	)	)	PUNCT
issue-652	238	8	.	.	PUNCT
issue-652	239	1	poshuk	poshuk	VERB
issue-652	239	2	shlyakhiv	shlyakhiv	PROPN
issue-652	239	3	znyzhennya	znyzhennya	PROPN
issue-652	239	4	sobivartosti	sobivartosti	PROPN
issue-652	239	5	produktsiyi	produktsiyi	PROPN
issue-652	239	6	promyslovoho	promyslovoho	PROPN
issue-652	239	7	pidpryyemstva	pidpryyemstva	VERB
issue-652	240	1	[	[	AUX
issue-652	240	2	searching	search	VERB
issue-652	240	3	the	the	DET
issue-652	240	4	ways	way	NOUN
issue-652	240	5	to	to	PART
issue-652	240	6	reduce	reduce	VERB
issue-652	240	7	the	the	DET
issue-652	240	8	production	production	NOUN
issue-652	240	9	’s	’s	PART
issue-652	240	10	cost	cost	NOUN
issue-652	240	11	of	of	ADP
issue-652	240	12	industrial	industrial	ADJ
issue-652	240	13	enterprise	enterprise	NOUN
issue-652	240	14	]	]	PUNCT
issue-652	240	15	.	.	PUNCT
issue-652	241	1	derzhava	derzhava	PROPN
issue-652	241	2	ta	ta	AUX
issue-652	241	3	rehiony	rehiony	PROPN
issue-652	241	4	,	,	PUNCT
issue-652	241	5	5	5	NUM
issue-652	241	6	,	,	PUNCT
issue-652	241	7	415–417	415–417	NUM
issue-652	241	8	.	.	PUNCT
issue-652	242	1	cherep	cherep	PROPN
issue-652	242	2	,	,	PUNCT
issue-652	242	3	a.	a.	NOUN
issue-652	242	4	v.	v.	PROPN
issue-652	242	5	(	(	PUNCT
issue-652	242	6	2005	2005	NUM
issue-652	242	7	)	)	PUNCT
issue-652	242	8	.	.	PUNCT
issue-652	243	1	mozhlyvosti	mozhlyvosti	PROPN
issue-652	243	2	zastosuvannya	zastosuvannya	PROPN
issue-652	243	3	novykh	novykh	PROPN
issue-652	243	4	orhanizatsiynykh	orhanizatsiynykh	PROPN
issue-652	243	5	struktur	struktur	PROPN
issue-652	243	6	upravlinnya	upravlinnya	PROPN
issue-652	243	7	z	z	PROPN
issue-652	243	8	metoyu	metoyu	PROPN
issue-652	243	9	znyzhennya	znyzhennya	PROPN
issue-652	243	10	sobivartosti	sobivartosti	PROPN
issue-652	243	11	produktsiyi	produktsiyi	NOUN
issue-652	244	1	[	[	X
issue-652	244	2	possibilities	possibility	NOUN
issue-652	244	3	of	of	ADP
issue-652	244	4	application	application	NOUN
issue-652	244	5	the	the	DET
issue-652	244	6	new	new	ADJ
issue-652	244	7	organizational	organizational	ADJ
issue-652	244	8	structures	structure	NOUN
issue-652	244	9	of	of	ADP
issue-652	244	10	management	management	NOUN
issue-652	244	11	in	in	ADP
issue-652	244	12	order	order	NOUN
issue-652	244	13	to	to	PART
issue-652	244	14	reduce	reduce	VERB
issue-652	244	15	the	the	DET
issue-652	244	16	production	production	NOUN
issue-652	244	17	’s	’s	PART
issue-652	244	18	cost	cost	NOUN
issue-652	244	19	]	]	PUNCT
issue-652	244	20	.	.	PUNCT
issue-652	245	1	visnyk	visnyk	PROPN
issue-652	245	2	natsionalnoyi	natsionalnoyi	PROPN
issue-652	245	3	akademiyi	akademiyi	PROPN
issue-652	245	4	derzhavnoho	derzhavnoho	PROPN
issue-652	245	5	upravlinnya	upravlinnya	PROPN
issue-652	245	6	pry	pry	PROPN
issue-652	245	7	prezydentovi	prezydentovi	PROPN
issue-652	245	8	ukrayiny	ukrayiny	ADJ
issue-652	245	9	,	,	PUNCT
issue-652	245	10	2	2	NUM
issue-652	245	11	,	,	PUNCT
issue-652	245	12	208–215	208–215	NUM
issue-652	245	13	.	.	PUNCT
issue-652	246	1	chumachenko	chumachenko	PROPN
issue-652	246	2	,	,	PUNCT
issue-652	246	3	m.	m.	NOUN
issue-652	246	4	h.	h.	PROPN
issue-652	246	5	(	(	PUNCT
issue-652	246	6	2008	2008	NUM
issue-652	246	7	)	)	PUNCT
issue-652	246	8	.	.	PUNCT
issue-652	247	1	dyskusiyni	dyskusiyni	PROPN
issue-652	247	2	problemy	problemy	PROPN
issue-652	247	3	obliku	obliku	NOUN
issue-652	247	4	vytrat	vytrat	NOUN
issue-652	247	5	i	i	PRON
issue-652	247	6	kalkulyuvannya	kalkulyuvannya	PROPN
issue-652	247	7	sobivartosti	sobivartosti	NOUN
issue-652	247	8	produktsiyi	produktsiyi	NOUN
issue-652	248	1	[	[	X
issue-652	248	2	discussion	discussion	NOUN
issue-652	248	3	problems	problem	NOUN
issue-652	248	4	of	of	ADP
issue-652	248	5	costs	cost	NOUN
issue-652	248	6	accounting	account	VERB
issue-652	248	7	and	and	CCONJ
issue-652	248	8	the	the	DET
issue-652	248	9	products	product	NOUN
issue-652	248	10	cost	cost	VERB
issue-652	248	11	calculation	calculation	NOUN
issue-652	248	12	]	]	PUNCT
issue-652	248	13	.	.	PUNCT
issue-652	249	1	bukhhalterskyy	bukhhalterskyy	NOUN
issue-652	249	2	oblik	oblik	NOUN
issue-652	249	3	i	i	PRON
issue-652	249	4	audit	audit	VERB
issue-652	249	5	,	,	PUNCT
issue-652	249	6	10	10	NUM
issue-652	249	7	,	,	PUNCT
issue-652	249	8	3–7	3–7	NUM
issue-652	249	9	.	.	PUNCT
issue-652	250	1	yudina	yudina	PROPN
issue-652	250	2	,	,	PUNCT
issue-652	250	3	m.	m.	NOUN
issue-652	250	4	i.	i.	PROPN
issue-652	250	5	(	(	PUNCT
issue-652	250	6	2013	2013	NUM
issue-652	250	7	)	)	PUNCT
issue-652	250	8	.	.	PUNCT
issue-652	251	1	analiz	analiz	PROPN
issue-652	251	2	kryteriyiv	kryteriyiv	PROPN
issue-652	251	3	ta	ta	AUX
issue-652	251	4	napryamiv	napryamiv	PROPN
issue-652	251	5	zmenshennya	zmenshennya	PROPN
issue-652	251	6	vytrat	vytrat	PROPN
issue-652	251	7	vyrobnytstva	vyrobnytstva	PROPN
issue-652	251	8	u	u	PROPN
issue-652	251	9	sobivartosti	sobivartosti	NOUN
issue-652	251	10	produktsiyi	produktsiyi	NOUN
issue-652	252	1	[	[	X
issue-652	252	2	analysis	analysis	NOUN
issue-652	252	3	of	of	ADP
issue-652	252	4	criteria	criterion	NOUN
issue-652	252	5	and	and	CCONJ
issue-652	252	6	ways	way	NOUN
issue-652	252	7	of	of	ADP
issue-652	252	8	production	production	NOUN
issue-652	252	9	expenditure	expenditure	NOUN
issue-652	252	10	reduction	reduction	NOUN
issue-652	252	11	in	in	ADP
issue-652	252	12	product	product	NOUN
issue-652	252	13	cost	cost	NOUN
issue-652	252	14	]	]	PUNCT
issue-652	252	15	.	.	PUNCT
issue-652	253	1	visnyk	visnyk	ADJ
issue-652	253	2	khmelnytskoho	khmelnytskoho	PROPN
issue-652	253	3	natsionalnoho	natsionalnoho	NOUN
issue-652	253	4	universytetu	universytetu	PROPN
issue-652	253	5	.	.	PUNCT
issue-652	254	1	ekonomichni	ekonomichni	PROPN
issue-652	254	2	nauky	nauky	PROPN
issue-652	254	3	,	,	PUNCT
issue-652	254	4	4(2	4(2	NUM
issue-652	254	5	)	)	PUNCT
issue-652	254	6	,	,	PUNCT
issue-652	254	7	98–102	98–102	NUM
issue-652	254	8	.	.	PUNCT