id	sid	tid	token	lemma	pos
easat-3322	1	1	edelweiss	edelweiss	PROPN
easat-3322	1	2	applied	apply	VERB
easat-3322	1	3	science	science	NOUN
easat-3322	1	4	and	and	CCONJ
easat-3322	1	5	technology	technology	NOUN
easat-3322	1	6	issn	issn	PROPN
easat-3322	1	7	:	:	PUNCT
easat-3322	1	8	2576	2576	NUM
easat-3322	1	9	-	-	SYM
easat-3322	1	10	8484	8484	NUM
easat-3322	1	11	vol	vol	NOUN
easat-3322	1	12	.	.	PROPN
easat-3322	1	13	8	8	NUM
easat-3322	1	14	,	,	PUNCT
easat-3322	1	15	no	no	INTJ
easat-3322	1	16	.	.	NOUN
easat-3322	1	17	6	6	NUM
easat-3322	1	18	,	,	PUNCT
easat-3322	1	19	6064	6064	NUM
easat-3322	1	20	-	-	SYM
easat-3322	1	21	6082	6082	NUM
easat-3322	1	22	2024	2024	NUM
easat-3322	1	23	publisher	publisher	NOUN
easat-3322	1	24	:	:	PUNCT
easat-3322	1	25	learning	learn	VERB
easat-3322	1	26	gate	gate	NOUN
easat-3322	1	27	doi	doi	PROPN
easat-3322	1	28	:	:	PUNCT
easat-3322	1	29	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	1	30	©	©	PROPN
easat-3322	1	31	2024	2024	NUM
easat-3322	1	32	by	by	ADP
easat-3322	1	33	the	the	DET
easat-3322	1	34	authors	author	NOUN
easat-3322	1	35	;	;	PUNCT
easat-3322	1	36	licensee	licensee	PROPN
easat-3322	1	37	learning	learning	NOUN
easat-3322	1	38	gate	gate	NOUN
easat-3322	1	39	©	©	PROPN
easat-3322	1	40	2024	2024	NUM
easat-3322	1	41	by	by	ADP
easat-3322	1	42	the	the	DET
easat-3322	1	43	authors	author	NOUN
easat-3322	1	44	;	;	PUNCT
easat-3322	1	45	licensee	licensee	PROPN
easat-3322	1	46	learning	learn	VERB
easat-3322	1	47	gate	gate	NOUN
easat-3322	1	48	*	*	PUNCT
easat-3322	1	49	correspondence	correspondence	NOUN
easat-3322	1	50	:	:	PUNCT
easat-3322	1	51	edman@cam-ed.com	edman@cam-ed.com	X
easat-3322	1	52	cost	cost	NOUN
easat-3322	1	53	accounting	accounting	NOUN
easat-3322	1	54	in	in	ADP
easat-3322	1	55	cambodia	cambodia	PROPN
easat-3322	1	56	’s	’s	PART
easat-3322	1	57	garment	garment	NOUN
easat-3322	1	58	industry	industry	NOUN
easat-3322	1	59	:	:	PUNCT
easat-3322	1	60	a	a	DET
easat-3322	1	61	case	case	NOUN
easat-3322	1	62	study	study	NOUN
easat-3322	1	63	edman	edman	NOUN
easat-3322	1	64	flores1	flores1	PROPN
easat-3322	1	65	*	*	PROPN
easat-3322	1	66	,	,	PUNCT
easat-3322	1	67	siphat	siphat	PROPN
easat-3322	1	68	lim2	lim2	PROPN
easat-3322	1	69	,	,	PUNCT
easat-3322	1	70	juliet	juliet	PROPN
easat-3322	1	71	uy3	uy3	PROPN
easat-3322	1	72	1,2,3camed	1,2,3camed	NUM
easat-3322	1	73	business	business	NOUN
easat-3322	1	74	school	school	NOUN
easat-3322	1	75	,	,	PUNCT
easat-3322	1	76	phnom	phnom	PROPN
easat-3322	1	77	penh	penh	PROPN
easat-3322	1	78	,	,	PUNCT
easat-3322	1	79	cambodia	cambodia	PROPN
easat-3322	1	80	;	;	PUNCT
easat-3322	1	81	edman@cam-ed.com	edman@cam-ed.com	X
easat-3322	1	82	(	(	PUNCT
easat-3322	1	83	e.f	e.f	PROPN
easat-3322	1	84	.	.	PROPN
easat-3322	1	85	)	)	PUNCT
easat-3322	1	86	.	.	PUNCT
easat-3322	2	1	abstract	abstract	ADV
easat-3322	2	2	:	:	PUNCT
easat-3322	2	3	this	this	DET
easat-3322	2	4	study	study	NOUN
easat-3322	2	5	examines	examine	VERB
easat-3322	2	6	the	the	DET
easat-3322	2	7	cost	cost	NOUN
easat-3322	2	8	accounting	accounting	NOUN
easat-3322	2	9	practices	practice	NOUN
easat-3322	2	10	of	of	ADP
easat-3322	2	11	garment	garment	NOUN
easat-3322	2	12	manufacturers	manufacturer	NOUN
easat-3322	2	13	in	in	ADP
easat-3322	2	14	cambodia	cambodia	PROPN
easat-3322	2	15	,	,	PUNCT
easat-3322	2	16	with	with	ADP
easat-3322	2	17	a	a	DET
easat-3322	2	18	particular	particular	ADJ
easat-3322	2	19	focus	focus	NOUN
easat-3322	2	20	on	on	ADP
easat-3322	2	21	a	a	DET
easat-3322	2	22	leading	lead	VERB
easat-3322	2	23	company	company	NOUN
easat-3322	2	24	in	in	ADP
easat-3322	2	25	the	the	DET
easat-3322	2	26	industry	industry	NOUN
easat-3322	2	27	.	.	PUNCT
easat-3322	3	1	by	by	ADP
easat-3322	3	2	conducting	conduct	VERB
easat-3322	3	3	in	in	ADP
easat-3322	3	4	-	-	PUNCT
easat-3322	3	5	depth	depth	NOUN
easat-3322	3	6	interviews	interview	NOUN
easat-3322	3	7	and	and	CCONJ
easat-3322	3	8	analyzing	analyze	VERB
easat-3322	3	9	secondary	secondary	ADJ
easat-3322	3	10	data	datum	NOUN
easat-3322	3	11	,	,	PUNCT
easat-3322	3	12	such	such	ADJ
easat-3322	3	13	as	as	ADP
easat-3322	3	14	cost	cost	NOUN
easat-3322	3	15	breakdown	breakdown	NOUN
easat-3322	3	16	reports	report	NOUN
easat-3322	3	17	and	and	CCONJ
easat-3322	3	18	job	job	NOUN
easat-3322	3	19	costing	cost	VERB
easat-3322	3	20	sheets	sheet	NOUN
easat-3322	3	21	,	,	PUNCT
easat-3322	3	22	the	the	DET
easat-3322	3	23	research	research	NOUN
easat-3322	3	24	provides	provide	VERB
easat-3322	3	25	valuable	valuable	ADJ
easat-3322	3	26	insights	insight	NOUN
easat-3322	3	27	into	into	ADP
easat-3322	3	28	how	how	SCONJ
easat-3322	3	29	cost	cost	NOUN
easat-3322	3	30	accounting	accounting	NOUN
easat-3322	3	31	influences	influence	NOUN
easat-3322	3	32	production	production	NOUN
easat-3322	3	33	efficiency	efficiency	NOUN
easat-3322	3	34	and	and	CCONJ
easat-3322	3	35	sustainability	sustainability	NOUN
easat-3322	3	36	.	.	PUNCT
easat-3322	4	1	the	the	DET
easat-3322	4	2	findings	finding	NOUN
easat-3322	4	3	indicate	indicate	VERB
easat-3322	4	4	that	that	SCONJ
easat-3322	4	5	the	the	DET
easat-3322	4	6	company	company	NOUN
easat-3322	4	7	utilizes	utilize	VERB
easat-3322	4	8	a	a	DET
easat-3322	4	9	detailed	detailed	ADJ
easat-3322	4	10	job	job	NOUN
easat-3322	4	11	order	order	NOUN
easat-3322	4	12	costing	cost	VERB
easat-3322	4	13	system	system	NOUN
easat-3322	4	14	integrated	integrate	VERB
easat-3322	4	15	with	with	ADP
easat-3322	4	16	fob	fob	NOUN
easat-3322	4	17	costing	cost	VERB
easat-3322	4	18	principles	principle	NOUN
easat-3322	4	19	,	,	PUNCT
easat-3322	4	20	meticulously	meticulously	ADV
easat-3322	4	21	tracking	track	VERB
easat-3322	4	22	direct	direct	ADJ
easat-3322	4	23	material	material	NOUN
easat-3322	4	24	,	,	PUNCT
easat-3322	4	25	direct	direct	ADJ
easat-3322	4	26	labor	labor	NOUN
easat-3322	4	27	,	,	PUNCT
easat-3322	4	28	production	production	NOUN
easat-3322	4	29	overhead	overhead	NOUN
easat-3322	4	30	,	,	PUNCT
easat-3322	4	31	and	and	CCONJ
easat-3322	4	32	nonproduction	nonproduction	NOUN
easat-3322	4	33	costs	cost	NOUN
easat-3322	4	34	.	.	PUNCT
easat-3322	5	1	this	this	DET
easat-3322	5	2	comprehensive	comprehensive	ADJ
easat-3322	5	3	approach	approach	NOUN
easat-3322	5	4	facilitates	facilitate	VERB
easat-3322	5	5	accurate	accurate	ADJ
easat-3322	5	6	cost	cost	NOUN
easat-3322	5	7	determination	determination	NOUN
easat-3322	5	8	and	and	CCONJ
easat-3322	5	9	informed	informed	ADJ
easat-3322	5	10	pricing	pricing	NOUN
easat-3322	5	11	decisions	decision	NOUN
easat-3322	5	12	,	,	PUNCT
easat-3322	5	13	thereby	thereby	ADV
easat-3322	5	14	ensuring	ensure	VERB
easat-3322	5	15	profitability	profitability	NOUN
easat-3322	5	16	.	.	PUNCT
easat-3322	6	1	this	this	DET
easat-3322	6	2	study	study	NOUN
easat-3322	6	3	is	be	AUX
easat-3322	6	4	the	the	DET
easat-3322	6	5	first	first	ADJ
easat-3322	6	6	to	to	PART
easat-3322	6	7	offer	offer	VERB
easat-3322	6	8	an	an	DET
easat-3322	6	9	in	in	ADP
easat-3322	6	10	-	-	PUNCT
easat-3322	6	11	depth	depth	NOUN
easat-3322	6	12	examination	examination	NOUN
easat-3322	6	13	of	of	ADP
easat-3322	6	14	cost	cost	NOUN
easat-3322	6	15	accounting	accounting	NOUN
easat-3322	6	16	practices	practice	NOUN
easat-3322	6	17	in	in	ADP
easat-3322	6	18	the	the	DET
easat-3322	6	19	cambodian	cambodian	ADJ
easat-3322	6	20	garment	garment	NOUN
easat-3322	6	21	industry	industry	NOUN
easat-3322	6	22	,	,	PUNCT
easat-3322	6	23	providing	provide	VERB
easat-3322	6	24	a	a	DET
easat-3322	6	25	unique	unique	ADJ
easat-3322	6	26	,	,	PUNCT
easat-3322	6	27	contextualized	contextualized	ADJ
easat-3322	6	28	understanding	understanding	NOUN
easat-3322	6	29	of	of	ADP
easat-3322	6	30	the	the	DET
easat-3322	6	31	challenges	challenge	NOUN
easat-3322	6	32	and	and	CCONJ
easat-3322	6	33	strategies	strategy	NOUN
easat-3322	6	34	of	of	ADP
easat-3322	6	35	a	a	DET
easat-3322	6	36	leading	lead	VERB
easat-3322	6	37	garment	garment	NOUN
easat-3322	6	38	manufacturer	manufacturer	NOUN
easat-3322	6	39	in	in	ADP
easat-3322	6	40	the	the	DET
easat-3322	6	41	country	country	NOUN
easat-3322	6	42	.	.	PUNCT
easat-3322	7	1	however	however	ADV
easat-3322	7	2	,	,	PUNCT
easat-3322	7	3	the	the	DET
easat-3322	7	4	research	research	NOUN
easat-3322	7	5	is	be	AUX
easat-3322	7	6	limited	limit	VERB
easat-3322	7	7	to	to	ADP
easat-3322	7	8	a	a	DET
easat-3322	7	9	single	single	ADJ
easat-3322	7	10	case	case	NOUN
easat-3322	7	11	company	company	NOUN
easat-3322	7	12	,	,	PUNCT
easat-3322	7	13	which	which	PRON
easat-3322	7	14	may	may	AUX
easat-3322	7	15	not	not	PART
easat-3322	7	16	fully	fully	ADV
easat-3322	7	17	represent	represent	VERB
easat-3322	7	18	the	the	DET
easat-3322	7	19	broader	broad	ADJ
easat-3322	7	20	industry	industry	NOUN
easat-3322	7	21	.	.	PUNCT
easat-3322	8	1	future	future	ADJ
easat-3322	8	2	research	research	NOUN
easat-3322	8	3	should	should	AUX
easat-3322	8	4	consider	consider	VERB
easat-3322	8	5	comparative	comparative	ADJ
easat-3322	8	6	studies	study	NOUN
easat-3322	8	7	across	across	ADP
easat-3322	8	8	multiple	multiple	ADJ
easat-3322	8	9	manufacturers	manufacturer	NOUN
easat-3322	8	10	to	to	PART
easat-3322	8	11	provide	provide	VERB
easat-3322	8	12	a	a	DET
easat-3322	8	13	more	more	ADV
easat-3322	8	14	comprehensive	comprehensive	ADJ
easat-3322	8	15	understanding	understanding	NOUN
easat-3322	8	16	of	of	ADP
easat-3322	8	17	industry	industry	NOUN
easat-3322	8	18	practices	practice	NOUN
easat-3322	8	19	.	.	PUNCT
easat-3322	9	1	keywords	keyword	NOUN
easat-3322	9	2	:	:	PUNCT
easat-3322	9	3	cambodia	cambodia	PROPN
easat-3322	9	4	,	,	PUNCT
easat-3322	9	5	cost	cost	NOUN
easat-3322	9	6	accounting	accounting	NOUN
easat-3322	9	7	,	,	PUNCT
easat-3322	9	8	fob	fob	NOUN
easat-3322	9	9	costing	costing	NOUN
easat-3322	9	10	,	,	PUNCT
easat-3322	9	11	garment	garment	NOUN
easat-3322	9	12	manufacturing	manufacturing	NOUN
easat-3322	9	13	,	,	PUNCT
easat-3322	9	14	job	job	NOUN
easat-3322	9	15	order	order	NOUN
easat-3322	9	16	costing	costing	NOUN
easat-3322	9	17	.	.	PUNCT
easat-3322	10	1	1	1	X
easat-3322	10	2	.	.	X
easat-3322	10	3	introduction	introduction	NOUN
easat-3322	10	4	the	the	DET
easat-3322	10	5	garment	garment	NOUN
easat-3322	10	6	industry	industry	NOUN
easat-3322	10	7	is	be	AUX
easat-3322	10	8	a	a	DET
easat-3322	10	9	cornerstone	cornerstone	NOUN
easat-3322	10	10	of	of	ADP
easat-3322	10	11	cambodia	cambodia	PROPN
easat-3322	10	12	’s	’s	PART
easat-3322	10	13	economy	economy	NOUN
easat-3322	10	14	,	,	PUNCT
easat-3322	10	15	playing	play	VERB
easat-3322	10	16	a	a	DET
easat-3322	10	17	vital	vital	ADJ
easat-3322	10	18	role	role	NOUN
easat-3322	10	19	in	in	ADP
easat-3322	10	20	its	its	PRON
easat-3322	10	21	industrial	industrial	ADJ
easat-3322	10	22	development	development	NOUN
easat-3322	10	23	and	and	CCONJ
easat-3322	10	24	employment	employment	NOUN
easat-3322	10	25	landscape	landscape	NOUN
easat-3322	10	26	.	.	PUNCT
easat-3322	11	1	since	since	SCONJ
easat-3322	11	2	the	the	DET
easat-3322	11	3	early	early	ADJ
easat-3322	11	4	1990s	1990	NOUN
easat-3322	11	5	,	,	PUNCT
easat-3322	11	6	cambodia	cambodia	PROPN
easat-3322	11	7	has	have	AUX
easat-3322	11	8	experienced	experience	VERB
easat-3322	11	9	rapid	rapid	ADJ
easat-3322	11	10	economic	economic	ADJ
easat-3322	11	11	growth	growth	NOUN
easat-3322	11	12	,	,	PUNCT
easat-3322	11	13	largely	largely	ADV
easat-3322	11	14	driven	drive	VERB
easat-3322	11	15	by	by	ADP
easat-3322	11	16	the	the	DET
easat-3322	11	17	expansion	expansion	NOUN
easat-3322	11	18	of	of	ADP
easat-3322	11	19	the	the	DET
easat-3322	11	20	garment	garment	NOUN
easat-3322	11	21	sector	sector	NOUN
easat-3322	11	22	.	.	PUNCT
easat-3322	12	1	this	this	DET
easat-3322	12	2	industry	industry	NOUN
easat-3322	12	3	has	have	AUX
easat-3322	12	4	been	be	AUX
easat-3322	12	5	instrumental	instrumental	ADJ
easat-3322	12	6	in	in	ADP
easat-3322	12	7	leading	lead	VERB
easat-3322	12	8	the	the	DET
easat-3322	12	9	development	development	NOUN
easat-3322	12	10	of	of	ADP
easat-3322	12	11	the	the	DET
easat-3322	12	12	manufacturing	manufacturing	NOUN
easat-3322	12	13	sector	sector	NOUN
easat-3322	12	14	,	,	PUNCT
easat-3322	12	15	supported	support	VERB
easat-3322	12	16	by	by	ADP
easat-3322	12	17	government	government	NOUN
easat-3322	12	18	policies	policy	NOUN
easat-3322	12	19	that	that	PRON
easat-3322	12	20	emphasize	emphasize	VERB
easat-3322	12	21	labor	labor	NOUN
easat-3322	12	22	-	-	PUNCT
easat-3322	12	23	intensive	intensive	ADJ
easat-3322	12	24	manufacturing	manufacturing	NOUN
easat-3322	12	25	[	[	X
easat-3322	12	26	1	1	NUM
easat-3322	12	27	]	]	PUNCT
easat-3322	12	28	.	.	PUNCT
easat-3322	13	1	the	the	DET
easat-3322	13	2	importance	importance	NOUN
easat-3322	13	3	of	of	ADP
easat-3322	13	4	the	the	DET
easat-3322	13	5	garment	garment	NOUN
easat-3322	13	6	industry	industry	NOUN
easat-3322	13	7	is	be	AUX
easat-3322	13	8	further	far	ADV
easat-3322	13	9	underscored	underscore	VERB
easat-3322	13	10	by	by	ADP
easat-3322	13	11	its	its	PRON
easat-3322	13	12	significant	significant	ADJ
easat-3322	13	13	impact	impact	NOUN
easat-3322	13	14	on	on	ADP
easat-3322	13	15	employment	employment	NOUN
easat-3322	13	16	.	.	PUNCT
easat-3322	14	1	trade	trade	NOUN
easat-3322	14	2	reforms	reform	NOUN
easat-3322	14	3	,	,	PUNCT
easat-3322	14	4	such	such	ADJ
easat-3322	14	5	as	as	ADP
easat-3322	14	6	the	the	DET
easat-3322	14	7	european	european	PROPN
easat-3322	14	8	union	union	PROPN
easat-3322	14	9	’s	’s	PART
easat-3322	14	10	changes	change	NOUN
easat-3322	14	11	in	in	ADP
easat-3322	14	12	rules	rule	NOUN
easat-3322	14	13	of	of	ADP
easat-3322	14	14	origin	origin	NOUN
easat-3322	14	15	for	for	ADP
easat-3322	14	16	duty	duty	NOUN
easat-3322	14	17	-	-	PUNCT
easat-3322	14	18	free	free	ADJ
easat-3322	14	19	market	market	NOUN
easat-3322	14	20	access	access	NOUN
easat-3322	14	21	,	,	PUNCT
easat-3322	14	22	have	have	AUX
easat-3322	14	23	led	lead	VERB
easat-3322	14	24	to	to	ADP
easat-3322	14	25	positive	positive	ADJ
easat-3322	14	26	export	export	NOUN
easat-3322	14	27	shocks	shock	NOUN
easat-3322	14	28	for	for	ADP
easat-3322	14	29	the	the	DET
easat-3322	14	30	garment	garment	NOUN
easat-3322	14	31	industry	industry	NOUN
easat-3322	14	32	,	,	PUNCT
easat-3322	14	33	resulting	result	VERB
easat-3322	14	34	in	in	ADP
easat-3322	14	35	substantial	substantial	ADJ
easat-3322	14	36	employment	employment	NOUN
easat-3322	14	37	growth	growth	NOUN
easat-3322	14	38	,	,	PUNCT
easat-3322	14	39	particularly	particularly	ADV
easat-3322	14	40	for	for	ADP
easat-3322	14	41	female	female	ADJ
easat-3322	14	42	workers	worker	NOUN
easat-3322	14	43	in	in	ADP
easat-3322	14	44	formal	formal	ADJ
easat-3322	14	45	establishments	establishment	NOUN
easat-3322	14	46	[	[	X
easat-3322	14	47	2	2	NUM
easat-3322	14	48	]	]	PUNCT
easat-3322	14	49	.	.	PUNCT
easat-3322	15	1	in	in	ADP
easat-3322	15	2	this	this	DET
easat-3322	15	3	dynamic	dynamic	ADJ
easat-3322	15	4	environment	environment	NOUN
easat-3322	15	5	,	,	PUNCT
easat-3322	15	6	cost	cost	NOUN
easat-3322	15	7	accounting	accounting	NOUN
easat-3322	15	8	emerges	emerge	NOUN
easat-3322	15	9	as	as	ADP
easat-3322	15	10	a	a	DET
easat-3322	15	11	crucial	crucial	ADJ
easat-3322	15	12	tool	tool	NOUN
easat-3322	15	13	for	for	ADP
easat-3322	15	14	garment	garment	NOUN
easat-3322	15	15	manufacturers	manufacturer	NOUN
easat-3322	15	16	,	,	PUNCT
easat-3322	15	17	enabling	enable	VERB
easat-3322	15	18	them	they	PRON
easat-3322	15	19	to	to	PART
easat-3322	15	20	understand	understand	VERB
easat-3322	15	21	profitability	profitability	NOUN
easat-3322	15	22	and	and	CCONJ
easat-3322	15	23	make	make	VERB
easat-3322	15	24	informed	informed	ADJ
easat-3322	15	25	decisions	decision	NOUN
easat-3322	15	26	.	.	PUNCT
easat-3322	16	1	by	by	ADP
easat-3322	16	2	providing	provide	VERB
easat-3322	16	3	detailed	detailed	ADJ
easat-3322	16	4	insights	insight	NOUN
easat-3322	16	5	into	into	ADP
easat-3322	16	6	the	the	DET
easat-3322	16	7	various	various	ADJ
easat-3322	16	8	cost	cost	NOUN
easat-3322	16	9	components	component	NOUN
easat-3322	16	10	involved	involve	VERB
easat-3322	16	11	in	in	ADP
easat-3322	16	12	garment	garment	NOUN
easat-3322	16	13	production	production	NOUN
easat-3322	16	14	,	,	PUNCT
easat-3322	16	15	cost	cost	NOUN
easat-3322	16	16	accounting	accounting	NOUN
easat-3322	16	17	allows	allow	VERB
easat-3322	16	18	manufacturers	manufacturer	NOUN
easat-3322	16	19	to	to	PART
easat-3322	16	20	accurately	accurately	ADV
easat-3322	16	21	determine	determine	VERB
easat-3322	16	22	the	the	DET
easat-3322	16	23	cost	cost	NOUN
easat-3322	16	24	of	of	ADP
easat-3322	16	25	each	each	DET
easat-3322	16	26	garment	garment	NOUN
easat-3322	16	27	style	style	NOUN
easat-3322	16	28	and	and	CCONJ
easat-3322	16	29	assess	assess	VERB
easat-3322	16	30	the	the	DET
easat-3322	16	31	profitability	profitability	NOUN
easat-3322	16	32	of	of	ADP
easat-3322	16	33	their	their	PRON
easat-3322	16	34	operations	operation	NOUN
easat-3322	16	35	.	.	PUNCT
easat-3322	17	1	one	one	NUM
easat-3322	17	2	significant	significant	ADJ
easat-3322	17	3	aspect	aspect	NOUN
easat-3322	17	4	of	of	ADP
easat-3322	17	5	cost	cost	NOUN
easat-3322	17	6	accounting	accounting	NOUN
easat-3322	17	7	is	be	AUX
easat-3322	17	8	its	its	PRON
easat-3322	17	9	ability	ability	NOUN
easat-3322	17	10	to	to	PART
easat-3322	17	11	offer	offer	VERB
easat-3322	17	12	a	a	DET
easat-3322	17	13	sustainable	sustainable	ADJ
easat-3322	17	14	cost	cost	NOUN
easat-3322	17	15	analysis	analysis	NOUN
easat-3322	17	16	solution	solution	NOUN
easat-3322	17	17	that	that	PRON
easat-3322	17	18	can	can	AUX
easat-3322	17	19	provide	provide	VERB
easat-3322	17	20	actual	actual	ADJ
easat-3322	17	21	costs	cost	NOUN
easat-3322	17	22	of	of	ADP
easat-3322	17	23	finished	finish	VERB
easat-3322	17	24	goods	good	NOUN
easat-3322	17	25	.	.	PUNCT
easat-3322	18	1	this	this	DET
easat-3322	18	2	capability	capability	NOUN
easat-3322	18	3	enables	enable	VERB
easat-3322	18	4	manufacturers	manufacturer	NOUN
easat-3322	18	5	to	to	PART
easat-3322	18	6	identify	identify	VERB
easat-3322	18	7	whether	whether	SCONJ
easat-3322	18	8	they	they	PRON
easat-3322	18	9	have	have	AUX
easat-3322	18	10	gained	gain	VERB
easat-3322	18	11	profit	profit	NOUN
easat-3322	18	12	from	from	ADP
easat-3322	18	13	a	a	DET
easat-3322	18	14	particular	particular	ADJ
easat-3322	18	15	style	style	NOUN
easat-3322	18	16	.	.	PUNCT
easat-3322	19	1	for	for	ADP
easat-3322	19	2	instance	instance	NOUN
easat-3322	19	3	,	,	PUNCT
easat-3322	19	4	a	a	DET
easat-3322	19	5	proposed	propose	VERB
easat-3322	19	6	cost	cost	NOUN
easat-3322	19	7	analysis	analysis	NOUN
easat-3322	19	8	model	model	NOUN
easat-3322	19	9	can	can	AUX
easat-3322	19	10	be	be	AUX
easat-3322	19	11	integrated	integrate	VERB
easat-3322	19	12	into	into	ADP
easat-3322	19	13	existing	exist	VERB
easat-3322	19	14	enterprise	enterprise	NOUN
easat-3322	19	15	resource	resource	NOUN
easat-3322	19	16	planning	planning	NOUN
easat-3322	19	17	systems	system	NOUN
easat-3322	19	18	to	to	PART
easat-3322	19	19	capture	capture	VERB
easat-3322	19	20	production	production	NOUN
easat-3322	19	21	information	information	NOUN
easat-3322	19	22	and	and	CCONJ
easat-3322	19	23	compare	compare	VERB
easat-3322	19	24	the	the	DET
easat-3322	19	25	expenditure	expenditure	NOUN
easat-3322	19	26	incurred	incur	VERB
easat-3322	19	27	in	in	ADP
easat-3322	19	28	making	make	VERB
easat-3322	19	29	each	each	DET
easat-3322	19	30	style	style	NOUN
easat-3322	19	31	with	with	ADP
easat-3322	19	32	the	the	DET
easat-3322	19	33	order	order	NOUN
easat-3322	19	34	price	price	NOUN
easat-3322	19	35	,	,	PUNCT
easat-3322	19	36	thus	thus	ADV
easat-3322	19	37	arriving	arrive	VERB
easat-3322	19	38	at	at	ADP
easat-3322	19	39	the	the	DET
easat-3322	19	40	actual	actual	ADJ
easat-3322	19	41	profit	profit	NOUN
easat-3322	19	42	made	make	VERB
easat-3322	19	43	from	from	ADP
easat-3322	19	44	each	each	DET
easat-3322	19	45	style	style	NOUN
easat-3322	19	46	[	[	X
easat-3322	19	47	3	3	NUM
easat-3322	19	48	]	]	PUNCT
easat-3322	19	49	.	.	PUNCT
easat-3322	20	1	moreover	moreover	ADV
easat-3322	20	2	,	,	PUNCT
easat-3322	20	3	understanding	understand	VERB
easat-3322	20	4	the	the	DET
easat-3322	20	5	elements	element	NOUN
easat-3322	20	6	of	of	ADP
easat-3322	20	7	garment	garment	NOUN
easat-3322	20	8	costing	costing	NOUN
easat-3322	20	9	and	and	CCONJ
easat-3322	20	10	the	the	DET
easat-3322	20	11	factors	factor	NOUN
easat-3322	20	12	influencing	influence	VERB
easat-3322	20	13	garment	garment	NOUN
easat-3322	20	14	prices	price	NOUN
easat-3322	20	15	is	be	AUX
easat-3322	20	16	essential	essential	ADJ
easat-3322	20	17	for	for	ADP
easat-3322	20	18	manufacturers	manufacturer	NOUN
easat-3322	20	19	.	.	PUNCT
easat-3322	21	1	by	by	ADP
easat-3322	21	2	controlling	control	VERB
easat-3322	21	3	inventory	inventory	NOUN
easat-3322	21	4	,	,	PUNCT
easat-3322	21	5	accurate	accurate	ADJ
easat-3322	21	6	forecasting	forecasting	NOUN
easat-3322	21	7	,	,	PUNCT
easat-3322	21	8	and	and	CCONJ
easat-3322	21	9	minimizing	minimize	VERB
easat-3322	21	10	markdowns	markdown	NOUN
easat-3322	21	11	,	,	PUNCT
easat-3322	21	12	companies	company	NOUN
easat-3322	21	13	can	can	AUX
easat-3322	21	14	reduce	reduce	VERB
easat-3322	21	15	costs	cost	NOUN
easat-3322	21	16	and	and	CCONJ
easat-3322	21	17	enhance	enhance	VERB
easat-3322	21	18	profitability	profitability	NOUN
easat-3322	21	19	.	.	PUNCT
easat-3322	22	1	a	a	DET
easat-3322	22	2	clear	clear	ADJ
easat-3322	22	3	understanding	understanding	NOUN
easat-3322	22	4	of	of	ADP
easat-3322	22	5	cost	cost	NOUN
easat-3322	22	6	components	component	NOUN
easat-3322	22	7	and	and	CCONJ
easat-3322	22	8	their	their	PRON
easat-3322	22	9	distribution	distribution	NOUN
easat-3322	22	10	at	at	ADP
easat-3322	22	11	each	each	DET
easat-3322	22	12	stage	stage	NOUN
easat-3322	22	13	of	of	ADP
easat-3322	22	14	the	the	DET
easat-3322	22	15	garment	garment	NOUN
easat-3322	22	16	supply	supply	NOUN
easat-3322	22	17	chain	chain	NOUN
easat-3322	22	18	is	be	AUX
easat-3322	22	19	necessary	necessary	ADJ
easat-3322	22	20	for	for	ADP
easat-3322	22	21	making	make	VERB
easat-3322	22	22	informed	informed	ADJ
easat-3322	22	23	decisions	decision	NOUN
easat-3322	22	24	that	that	PRON
easat-3322	22	25	drive	drive	VERB
easat-3322	22	26	profitability	profitability	NOUN
easat-3322	22	27	.	.	PUNCT
easat-3322	23	1	6065	6065	NUM
easat-3322	23	2	edelweiss	edelweiss	PROPN
easat-3322	23	3	applied	apply	VERB
easat-3322	23	4	science	science	NOUN
easat-3322	23	5	and	and	CCONJ
easat-3322	23	6	technology	technology	NOUN
easat-3322	23	7	issn	issn	PROPN
easat-3322	23	8	:	:	PUNCT
easat-3322	23	9	2576	2576	NUM
easat-3322	23	10	-	-	SYM
easat-3322	23	11	8484	8484	NUM
easat-3322	23	12	vol	vol	NOUN
easat-3322	23	13	.	.	PROPN
easat-3322	23	14	8	8	NUM
easat-3322	23	15	,	,	PUNCT
easat-3322	23	16	no	no	INTJ
easat-3322	23	17	.	.	NOUN
easat-3322	23	18	6	6	NUM
easat-3322	23	19	:	:	SYM
easat-3322	23	20	6064	6064	NUM
easat-3322	23	21	-	-	SYM
easat-3322	23	22	6082	6082	NUM
easat-3322	23	23	,	,	PUNCT
easat-3322	23	24	2024	2024	NUM
easat-3322	23	25	doi	doi	NOUN
easat-3322	23	26	:	:	PUNCT
easat-3322	23	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	23	28	©	©	PROPN
easat-3322	23	29	2024	2024	NUM
easat-3322	23	30	by	by	ADP
easat-3322	23	31	the	the	DET
easat-3322	23	32	authors	author	NOUN
easat-3322	23	33	;	;	PUNCT
easat-3322	23	34	licensee	licensee	PROPN
easat-3322	23	35	learning	learn	VERB
easat-3322	23	36	gate	gate	PROPN
easat-3322	23	37	cost	cost	NOUN
easat-3322	23	38	accounting	accounting	NOUN
easat-3322	23	39	in	in	ADP
easat-3322	23	40	garment	garment	NOUN
easat-3322	23	41	factories	factory	NOUN
easat-3322	23	42	goes	go	VERB
easat-3322	23	43	beyond	beyond	ADP
easat-3322	23	44	financial	financial	ADJ
easat-3322	23	45	record	record	NOUN
easat-3322	23	46	-	-	PUNCT
easat-3322	23	47	keeping	keeping	NOUN
easat-3322	23	48	;	;	PUNCT
easat-3322	23	49	it	it	PRON
easat-3322	23	50	serves	serve	VERB
easat-3322	23	51	as	as	ADP
easat-3322	23	52	a	a	DET
easat-3322	23	53	strategic	strategic	ADJ
easat-3322	23	54	tool	tool	NOUN
easat-3322	23	55	for	for	ADP
easat-3322	23	56	decision	decision	NOUN
easat-3322	23	57	-	-	PUNCT
easat-3322	23	58	making	making	NOUN
easat-3322	23	59	and	and	CCONJ
easat-3322	23	60	operational	operational	ADJ
easat-3322	23	61	efficiency	efficiency	NOUN
easat-3322	23	62	.	.	PUNCT
easat-3322	24	1	the	the	DET
easat-3322	24	2	primary	primary	ADJ
easat-3322	24	3	objectives	objective	NOUN
easat-3322	24	4	include	include	VERB
easat-3322	24	5	cost	cost	NOUN
easat-3322	24	6	control	control	NOUN
easat-3322	24	7	,	,	PUNCT
easat-3322	24	8	profitability	profitability	NOUN
easat-3322	24	9	analysis	analysis	NOUN
easat-3322	24	10	,	,	PUNCT
easat-3322	24	11	performance	performance	NOUN
easat-3322	24	12	evaluation	evaluation	NOUN
easat-3322	24	13	,	,	PUNCT
easat-3322	24	14	budgeting	budgeting	NOUN
easat-3322	24	15	and	and	CCONJ
easat-3322	24	16	planning	planning	NOUN
easat-3322	24	17	,	,	PUNCT
easat-3322	24	18	compliance	compliance	NOUN
easat-3322	24	19	,	,	PUNCT
easat-3322	24	20	and	and	CCONJ
easat-3322	24	21	reporting	reporting	NOUN
easat-3322	24	22	.	.	PUNCT
easat-3322	25	1	costing	cost	VERB
easat-3322	25	2	methods	method	NOUN
easat-3322	25	3	such	such	ADJ
easat-3322	25	4	as	as	ADP
easat-3322	25	5	job	job	NOUN
easat-3322	25	6	order	order	NOUN
easat-3322	25	7	costing	costing	NOUN
easat-3322	25	8	,	,	PUNCT
easat-3322	25	9	process	process	NOUN
easat-3322	25	10	costing	costing	NOUN
easat-3322	25	11	,	,	PUNCT
easat-3322	25	12	activity	activity	NOUN
easat-3322	25	13	-	-	PUNCT
easat-3322	25	14	based	base	VERB
easat-3322	25	15	costing	costing	NOUN
easat-3322	25	16	(	(	PUNCT
easat-3322	25	17	abc	abc	PROPN
easat-3322	25	18	)	)	PUNCT
easat-3322	25	19	,	,	PUNCT
easat-3322	25	20	standard	standard	ADJ
easat-3322	25	21	costing	costing	NOUN
easat-3322	25	22	,	,	PUNCT
easat-3322	25	23	absorption	absorption	NOUN
easat-3322	25	24	costing	costing	NOUN
easat-3322	25	25	,	,	PUNCT
easat-3322	25	26	marginal	marginal	ADJ
easat-3322	25	27	costing	costing	NOUN
easat-3322	25	28	,	,	PUNCT
easat-3322	25	29	and	and	CCONJ
easat-3322	25	30	throughput	throughput	NOUN
easat-3322	25	31	costing	cost	VERB
easat-3322	25	32	play	play	VERB
easat-3322	25	33	a	a	DET
easat-3322	25	34	pivotal	pivotal	ADJ
easat-3322	25	35	role	role	NOUN
easat-3322	25	36	in	in	ADP
easat-3322	25	37	the	the	DET
easat-3322	25	38	financial	financial	ADJ
easat-3322	25	39	management	management	NOUN
easat-3322	25	40	of	of	ADP
easat-3322	25	41	manufacturing	manufacturing	NOUN
easat-3322	25	42	companies	company	NOUN
easat-3322	25	43	,	,	PUNCT
easat-3322	25	44	offering	offer	VERB
easat-3322	25	45	insights	insight	NOUN
easat-3322	25	46	into	into	ADP
easat-3322	25	47	profitability	profitability	NOUN
easat-3322	25	48	,	,	PUNCT
easat-3322	25	49	pricing	pricing	NOUN
easat-3322	25	50	strategies	strategy	NOUN
easat-3322	25	51	,	,	PUNCT
easat-3322	25	52	and	and	CCONJ
easat-3322	25	53	operational	operational	ADJ
easat-3322	25	54	efficiency	efficiency	NOUN
easat-3322	25	55	.	.	PUNCT
easat-3322	26	1	this	this	DET
easat-3322	26	2	study	study	NOUN
easat-3322	26	3	delves	delve	VERB
easat-3322	26	4	into	into	ADP
easat-3322	26	5	the	the	DET
easat-3322	26	6	fundamental	fundamental	ADJ
easat-3322	26	7	cost	cost	NOUN
easat-3322	26	8	accounting	accounting	NOUN
easat-3322	26	9	practices	practice	NOUN
easat-3322	26	10	adopted	adopt	VERB
easat-3322	26	11	by	by	ADP
easat-3322	26	12	garment	garment	NOUN
easat-3322	26	13	manufacturers	manufacturer	NOUN
easat-3322	26	14	in	in	ADP
easat-3322	26	15	cambodia	cambodia	PROPN
easat-3322	26	16	,	,	PUNCT
easat-3322	26	17	examining	examine	VERB
easat-3322	26	18	their	their	PRON
easat-3322	26	19	impact	impact	NOUN
easat-3322	26	20	on	on	ADP
easat-3322	26	21	efficiency	efficiency	NOUN
easat-3322	26	22	and	and	CCONJ
easat-3322	26	23	sustainability	sustainability	NOUN
easat-3322	26	24	,	,	PUNCT
easat-3322	26	25	and	and	CCONJ
easat-3322	26	26	exploring	explore	VERB
easat-3322	26	27	the	the	DET
easat-3322	26	28	broader	broad	ADJ
easat-3322	26	29	implications	implication	NOUN
easat-3322	26	30	for	for	ADP
easat-3322	26	31	the	the	DET
easat-3322	26	32	garment	garment	NOUN
easat-3322	26	33	industry	industry	NOUN
easat-3322	26	34	.	.	PUNCT
easat-3322	27	1	employing	employ	VERB
easat-3322	27	2	a	a	DET
easat-3322	27	3	case	case	NOUN
easat-3322	27	4	study	study	NOUN
easat-3322	27	5	approach	approach	NOUN
easat-3322	27	6	,	,	PUNCT
easat-3322	27	7	this	this	DET
easat-3322	27	8	research	research	NOUN
easat-3322	27	9	focuses	focus	VERB
easat-3322	27	10	on	on	ADP
easat-3322	27	11	a	a	DET
easat-3322	27	12	leading	lead	VERB
easat-3322	27	13	garment	garment	NOUN
easat-3322	27	14	manufacturing	manufacture	VERB
easat-3322	27	15	company	company	NOUN
easat-3322	27	16	in	in	ADP
easat-3322	27	17	cambodia	cambodia	PROPN
easat-3322	27	18	.	.	PUNCT
easat-3322	28	1	this	this	DET
easat-3322	28	2	in	in	ADP
easat-3322	28	3	-	-	PUNCT
easat-3322	28	4	depth	depth	NOUN
easat-3322	28	5	examination	examination	NOUN
easat-3322	28	6	of	of	ADP
easat-3322	28	7	cost	cost	NOUN
easat-3322	28	8	accounting	accounting	NOUN
easat-3322	28	9	practices	practice	NOUN
easat-3322	28	10	within	within	ADP
easat-3322	28	11	a	a	DET
easat-3322	28	12	specific	specific	ADJ
easat-3322	28	13	industry	industry	NOUN
easat-3322	28	14	setting	setting	NOUN
easat-3322	28	15	aims	aim	VERB
easat-3322	28	16	to	to	PART
easat-3322	28	17	contribute	contribute	VERB
easat-3322	28	18	to	to	ADP
easat-3322	28	19	the	the	DET
easat-3322	28	20	existing	exist	VERB
easat-3322	28	21	literature	literature	NOUN
easat-3322	28	22	on	on	ADP
easat-3322	28	23	cost	cost	NOUN
easat-3322	28	24	management	management	NOUN
easat-3322	28	25	in	in	ADP
easat-3322	28	26	the	the	DET
easat-3322	28	27	global	global	ADJ
easat-3322	28	28	apparel	apparel	NOUN
easat-3322	28	29	supply	supply	NOUN
easat-3322	28	30	chain	chain	NOUN
easat-3322	28	31	.	.	PUNCT
easat-3322	29	1	the	the	DET
easat-3322	29	2	findings	finding	NOUN
easat-3322	29	3	provide	provide	VERB
easat-3322	29	4	valuable	valuable	ADJ
easat-3322	29	5	insights	insight	NOUN
easat-3322	29	6	for	for	ADP
easat-3322	29	7	garment	garment	NOUN
easat-3322	29	8	manufacturers	manufacturer	NOUN
easat-3322	29	9	in	in	ADP
easat-3322	29	10	cambodia	cambodia	PROPN
easat-3322	29	11	and	and	CCONJ
easat-3322	29	12	other	other	ADJ
easat-3322	29	13	developing	develop	VERB
easat-3322	29	14	countries	country	NOUN
easat-3322	29	15	facing	face	VERB
easat-3322	29	16	similar	similar	ADJ
easat-3322	29	17	challenges	challenge	NOUN
easat-3322	29	18	,	,	PUNCT
easat-3322	29	19	and	and	CCONJ
easat-3322	29	20	inform	inform	VERB
easat-3322	29	21	policy	policy	NOUN
easat-3322	29	22	decisions	decision	NOUN
easat-3322	29	23	to	to	PART
easat-3322	29	24	support	support	VERB
easat-3322	29	25	the	the	DET
easat-3322	29	26	long	long	ADJ
easat-3322	29	27	-	-	PUNCT
easat-3322	29	28	term	term	NOUN
easat-3322	29	29	growth	growth	NOUN
easat-3322	29	30	and	and	CCONJ
easat-3322	29	31	sustainability	sustainability	NOUN
easat-3322	29	32	of	of	ADP
easat-3322	29	33	the	the	DET
easat-3322	29	34	industry	industry	NOUN
easat-3322	29	35	.	.	PUNCT
easat-3322	30	1	for	for	ADP
easat-3322	30	2	confidentiality	confidentiality	NOUN
easat-3322	30	3	purposes	purpose	NOUN
easat-3322	30	4	,	,	PUNCT
easat-3322	30	5	pseudonyms	pseudonym	NOUN
easat-3322	30	6	have	have	AUX
easat-3322	30	7	been	be	AUX
easat-3322	30	8	used	use	VERB
easat-3322	30	9	to	to	PART
easat-3322	30	10	protect	protect	VERB
easat-3322	30	11	the	the	DET
easat-3322	30	12	identities	identity	NOUN
easat-3322	30	13	of	of	ADP
easat-3322	30	14	the	the	DET
easat-3322	30	15	case	case	NOUN
easat-3322	30	16	company	company	NOUN
easat-3322	30	17	and	and	CCONJ
easat-3322	30	18	other	other	ADJ
easat-3322	30	19	entities	entity	NOUN
easat-3322	30	20	involved	involve	VERB
easat-3322	30	21	in	in	ADP
easat-3322	30	22	this	this	DET
easat-3322	30	23	case	case	NOUN
easat-3322	30	24	study	study	NOUN
easat-3322	30	25	.	.	PUNCT
easat-3322	31	1	2	2	X
easat-3322	31	2	.	.	X
easat-3322	31	3	theoretical	theoretical	ADJ
easat-3322	31	4	background	background	NOUN
easat-3322	31	5	the	the	DET
easat-3322	31	6	garment	garment	NOUN
easat-3322	31	7	industry	industry	NOUN
easat-3322	31	8	employs	employ	VERB
easat-3322	31	9	diverse	diverse	ADJ
easat-3322	31	10	cost	cost	NOUN
easat-3322	31	11	accounting	accounting	NOUN
easat-3322	31	12	practices	practice	NOUN
easat-3322	31	13	to	to	PART
easat-3322	31	14	manage	manage	VERB
easat-3322	31	15	and	and	CCONJ
easat-3322	31	16	reduce	reduce	VERB
easat-3322	31	17	costs	cost	NOUN
easat-3322	31	18	effectively	effectively	ADV
easat-3322	31	19	.	.	PUNCT
easat-3322	32	1	one	one	NUM
easat-3322	32	2	such	such	ADJ
easat-3322	32	3	method	method	NOUN
easat-3322	32	4	is	be	AUX
easat-3322	32	5	job	job	NOUN
easat-3322	32	6	order	order	NOUN
easat-3322	32	7	costing	costing	NOUN
easat-3322	32	8	,	,	PUNCT
easat-3322	32	9	which	which	PRON
easat-3322	32	10	assigns	assign	VERB
easat-3322	32	11	costs	cost	NOUN
easat-3322	32	12	to	to	ADP
easat-3322	32	13	specific	specific	ADJ
easat-3322	32	14	production	production	NOUN
easat-3322	32	15	batches	batch	NOUN
easat-3322	32	16	or	or	CCONJ
easat-3322	32	17	jobs	job	NOUN
easat-3322	32	18	.	.	PUNCT
easat-3322	33	1	this	this	DET
easat-3322	33	2	cost	cost	NOUN
easat-3322	33	3	accounting	accounting	NOUN
easat-3322	33	4	system	system	NOUN
easat-3322	33	5	is	be	AUX
easat-3322	33	6	particularly	particularly	ADV
easat-3322	33	7	useful	useful	ADJ
easat-3322	33	8	for	for	ADP
easat-3322	33	9	companies	company	NOUN
easat-3322	33	10	that	that	PRON
easat-3322	33	11	produce	produce	VERB
easat-3322	33	12	customized	customized	ADJ
easat-3322	33	13	products	product	NOUN
easat-3322	33	14	or	or	CCONJ
easat-3322	33	15	services	service	NOUN
easat-3322	33	16	,	,	PUNCT
easat-3322	33	17	as	as	SCONJ
easat-3322	33	18	it	it	PRON
easat-3322	33	19	allows	allow	VERB
easat-3322	33	20	for	for	ADP
easat-3322	33	21	precise	precise	ADJ
easat-3322	33	22	tracking	tracking	NOUN
easat-3322	33	23	of	of	ADP
easat-3322	33	24	costs	cost	NOUN
easat-3322	33	25	associated	associate	VERB
easat-3322	33	26	with	with	ADP
easat-3322	33	27	individual	individual	ADJ
easat-3322	33	28	jobs	job	NOUN
easat-3322	33	29	[	[	X
easat-3322	33	30	4	4	NUM
easat-3322	33	31	]	]	PUNCT
easat-3322	33	32	,	,	PUNCT
easat-3322	33	33	[	[	X
easat-3322	33	34	5	5	NUM
easat-3322	33	35	]	]	PUNCT
easat-3322	33	36	.	.	PUNCT
easat-3322	34	1	by	by	ADP
easat-3322	34	2	providing	provide	VERB
easat-3322	34	3	a	a	DET
easat-3322	34	4	detailed	detailed	ADJ
easat-3322	34	5	breakdown	breakdown	NOUN
easat-3322	34	6	of	of	ADP
easat-3322	34	7	costs	cost	NOUN
easat-3322	34	8	,	,	PUNCT
easat-3322	34	9	including	include	VERB
easat-3322	34	10	direct	direct	ADJ
easat-3322	34	11	materials	material	NOUN
easat-3322	34	12	,	,	PUNCT
easat-3322	34	13	direct	direct	ADJ
easat-3322	34	14	labor	labor	NOUN
easat-3322	34	15	,	,	PUNCT
easat-3322	34	16	and	and	CCONJ
easat-3322	34	17	allocated	allocate	VERB
easat-3322	34	18	overhead	overhead	ADV
easat-3322	34	19	,	,	PUNCT
easat-3322	34	20	job	job	NOUN
easat-3322	34	21	order	order	NOUN
easat-3322	34	22	costing	cost	VERB
easat-3322	34	23	enables	enable	VERB
easat-3322	34	24	businesses	business	NOUN
easat-3322	34	25	to	to	PART
easat-3322	34	26	set	set	VERB
easat-3322	34	27	accurate	accurate	ADJ
easat-3322	34	28	prices	price	NOUN
easat-3322	34	29	and	and	CCONJ
easat-3322	34	30	understand	understand	VERB
easat-3322	34	31	the	the	DET
easat-3322	34	32	profitability	profitability	NOUN
easat-3322	34	33	of	of	ADP
easat-3322	34	34	each	each	DET
easat-3322	34	35	job	job	NOUN
easat-3322	35	1	[	[	X
easat-3322	35	2	6	6	NUM
easat-3322	35	3	]	]	PUNCT
easat-3322	35	4	,	,	PUNCT
easat-3322	35	5	[	[	X
easat-3322	35	6	7	7	NUM
easat-3322	35	7	]	]	PUNCT
easat-3322	35	8	.	.	PUNCT
easat-3322	36	1	this	this	DET
easat-3322	36	2	detailed	detailed	ADJ
easat-3322	36	3	cost	cost	NOUN
easat-3322	36	4	information	information	NOUN
easat-3322	36	5	aids	aid	NOUN
easat-3322	36	6	in	in	ADP
easat-3322	36	7	better	well	ADJ
easat-3322	36	8	budgeting	budgeting	NOUN
easat-3322	36	9	,	,	PUNCT
easat-3322	36	10	financial	financial	ADJ
easat-3322	36	11	planning	planning	NOUN
easat-3322	36	12	,	,	PUNCT
easat-3322	36	13	and	and	CCONJ
easat-3322	36	14	decisionmaking	decisionmake	VERB
easat-3322	36	15	,	,	PUNCT
easat-3322	36	16	such	such	ADJ
easat-3322	36	17	as	as	ADP
easat-3322	36	18	whether	whether	SCONJ
easat-3322	36	19	to	to	PART
easat-3322	36	20	accept	accept	VERB
easat-3322	36	21	or	or	CCONJ
easat-3322	36	22	reject	reject	VERB
easat-3322	36	23	a	a	DET
easat-3322	36	24	particular	particular	ADJ
easat-3322	36	25	order	order	NOUN
easat-3322	36	26	based	base	VERB
easat-3322	36	27	on	on	ADP
easat-3322	36	28	its	its	PRON
easat-3322	36	29	expected	expect	VERB
easat-3322	36	30	profitability	profitability	NOUN
easat-3322	36	31	[	[	X
easat-3322	36	32	5	5	NUM
easat-3322	36	33	]	]	PUNCT
easat-3322	36	34	,	,	PUNCT
easat-3322	36	35	[	[	X
easat-3322	36	36	8	8	NUM
easat-3322	36	37	]	]	PUNCT
easat-3322	36	38	.	.	PUNCT
easat-3322	37	1	however	however	ADV
easat-3322	37	2	,	,	PUNCT
easat-3322	37	3	implementing	implement	VERB
easat-3322	37	4	and	and	CCONJ
easat-3322	37	5	maintaining	maintain	VERB
easat-3322	37	6	a	a	DET
easat-3322	37	7	job	job	NOUN
easat-3322	37	8	order	order	NOUN
easat-3322	37	9	costing	cost	VERB
easat-3322	37	10	system	system	NOUN
easat-3322	37	11	can	can	AUX
easat-3322	37	12	be	be	AUX
easat-3322	37	13	complex	complex	ADJ
easat-3322	37	14	and	and	CCONJ
easat-3322	37	15	resourceintensive	resourceintensive	NOUN
easat-3322	37	16	.	.	PUNCT
easat-3322	38	1	it	it	PRON
easat-3322	38	2	requires	require	VERB
easat-3322	38	3	meticulous	meticulous	ADJ
easat-3322	38	4	record	record	NOUN
easat-3322	38	5	-	-	PUNCT
easat-3322	38	6	keeping	keep	VERB
easat-3322	38	7	and	and	CCONJ
easat-3322	38	8	frequent	frequent	ADJ
easat-3322	38	9	updates	update	NOUN
easat-3322	38	10	to	to	PART
easat-3322	38	11	ensure	ensure	VERB
easat-3322	38	12	accuracy	accuracy	NOUN
easat-3322	38	13	,	,	PUNCT
easat-3322	38	14	which	which	PRON
easat-3322	38	15	can	can	AUX
easat-3322	38	16	be	be	AUX
easat-3322	38	17	time	time	NOUN
easat-3322	38	18	-	-	PUNCT
easat-3322	38	19	consuming	consume	VERB
easat-3322	38	20	and	and	CCONJ
easat-3322	38	21	costly	costly	ADJ
easat-3322	38	22	,	,	PUNCT
easat-3322	38	23	especially	especially	ADV
easat-3322	38	24	for	for	ADP
easat-3322	38	25	smaller	small	ADJ
easat-3322	38	26	businesses	business	NOUN
easat-3322	38	27	[	[	X
easat-3322	38	28	7	7	NUM
easat-3322	38	29	]	]	PUNCT
easat-3322	38	30	,	,	PUNCT
easat-3322	38	31	[	[	X
easat-3322	38	32	9	9	NUM
easat-3322	38	33	]	]	PUNCT
easat-3322	38	34	.	.	PUNCT
easat-3322	39	1	allocating	allocate	VERB
easat-3322	39	2	overhead	overhead	ADJ
easat-3322	39	3	costs	cost	NOUN
easat-3322	39	4	accurately	accurately	ADV
easat-3322	39	5	can	can	AUX
easat-3322	39	6	also	also	ADV
easat-3322	39	7	be	be	AUX
easat-3322	39	8	challenging	challenge	VERB
easat-3322	39	9	,	,	PUNCT
easat-3322	39	10	as	as	SCONJ
easat-3322	39	11	misallocation	misallocation	NOUN
easat-3322	39	12	can	can	AUX
easat-3322	39	13	distort	distort	VERB
easat-3322	39	14	the	the	DET
easat-3322	39	15	true	true	ADJ
easat-3322	39	16	cost	cost	NOUN
easat-3322	39	17	and	and	CCONJ
easat-3322	39	18	profitability	profitability	NOUN
easat-3322	39	19	of	of	ADP
easat-3322	39	20	jobs	job	NOUN
easat-3322	39	21	[	[	X
easat-3322	39	22	7	7	NUM
easat-3322	39	23	]	]	PUNCT
easat-3322	39	24	,	,	PUNCT
easat-3322	39	25	[	[	X
easat-3322	39	26	8	8	NUM
easat-3322	39	27	]	]	PUNCT
easat-3322	39	28	.	.	PUNCT
easat-3322	40	1	despite	despite	SCONJ
easat-3322	40	2	these	these	DET
easat-3322	40	3	limitations	limitation	NOUN
easat-3322	40	4	,	,	PUNCT
easat-3322	40	5	job	job	NOUN
easat-3322	40	6	order	order	NOUN
easat-3322	40	7	costing	cost	VERB
easat-3322	40	8	remains	remain	VERB
easat-3322	40	9	a	a	DET
easat-3322	40	10	valuable	valuable	ADJ
easat-3322	40	11	tool	tool	NOUN
easat-3322	40	12	for	for	ADP
easat-3322	40	13	the	the	DET
easat-3322	40	14	garment	garment	NOUN
easat-3322	40	15	industry	industry	NOUN
easat-3322	40	16	,	,	PUNCT
easat-3322	40	17	providing	provide	VERB
easat-3322	40	18	a	a	DET
easat-3322	40	19	detailed	detailed	ADJ
easat-3322	40	20	understanding	understanding	NOUN
easat-3322	40	21	of	of	ADP
easat-3322	40	22	costs	cost	NOUN
easat-3322	40	23	and	and	CCONJ
easat-3322	40	24	profitability	profitability	NOUN
easat-3322	40	25	at	at	ADP
easat-3322	40	26	the	the	DET
easat-3322	40	27	individual	individual	ADJ
easat-3322	40	28	job	job	NOUN
easat-3322	40	29	or	or	CCONJ
easat-3322	40	30	batch	batch	NOUN
easat-3322	40	31	level	level	NOUN
easat-3322	40	32	.	.	PUNCT
easat-3322	41	1	this	this	DET
easat-3322	41	2	precision	precision	NOUN
easat-3322	41	3	is	be	AUX
easat-3322	41	4	crucial	crucial	ADJ
easat-3322	41	5	for	for	ADP
easat-3322	41	6	pricing	pricing	NOUN
easat-3322	41	7	,	,	PUNCT
easat-3322	41	8	cost	cost	NOUN
easat-3322	41	9	control	control	NOUN
easat-3322	41	10	,	,	PUNCT
easat-3322	41	11	and	and	CCONJ
easat-3322	41	12	financial	financial	ADJ
easat-3322	41	13	reporting	reporting	NOUN
easat-3322	41	14	,	,	PUNCT
easat-3322	41	15	enabling	enable	VERB
easat-3322	41	16	businesses	business	NOUN
easat-3322	41	17	to	to	PART
easat-3322	41	18	maintain	maintain	VERB
easat-3322	41	19	transparency	transparency	NOUN
easat-3322	41	20	and	and	CCONJ
easat-3322	41	21	trust	trust	NOUN
easat-3322	41	22	with	with	ADP
easat-3322	41	23	stakeholders	stakeholder	NOUN
easat-3322	41	24	[	[	X
easat-3322	41	25	5	5	NUM
easat-3322	41	26	]	]	PUNCT
easat-3322	41	27	,	,	PUNCT
easat-3322	41	28	[	[	X
easat-3322	41	29	9	9	NUM
easat-3322	41	30	]	]	PUNCT
easat-3322	41	31	.	.	PUNCT
easat-3322	42	1	however	however	ADV
easat-3322	42	2	,	,	PUNCT
easat-3322	42	3	companies	company	NOUN
easat-3322	42	4	must	must	AUX
easat-3322	42	5	carefully	carefully	ADV
easat-3322	42	6	weigh	weigh	VERB
easat-3322	42	7	the	the	DET
easat-3322	42	8	benefits	benefit	NOUN
easat-3322	42	9	and	and	CCONJ
easat-3322	42	10	challenges	challenge	NOUN
easat-3322	42	11	of	of	ADP
easat-3322	42	12	implementing	implement	VERB
easat-3322	42	13	and	and	CCONJ
easat-3322	42	14	maintaining	maintain	VERB
easat-3322	42	15	a	a	DET
easat-3322	42	16	job	job	NOUN
easat-3322	42	17	order	order	NOUN
easat-3322	42	18	costing	cost	VERB
easat-3322	42	19	system	system	NOUN
easat-3322	42	20	to	to	PART
easat-3322	42	21	ensure	ensure	VERB
easat-3322	42	22	it	it	PRON
easat-3322	42	23	aligns	align	VERB
easat-3322	42	24	with	with	ADP
easat-3322	42	25	their	their	PRON
easat-3322	42	26	specific	specific	ADJ
easat-3322	42	27	production	production	NOUN
easat-3322	42	28	environment	environment	NOUN
easat-3322	42	29	and	and	CCONJ
easat-3322	42	30	strategic	strategic	ADJ
easat-3322	42	31	objectives	objective	NOUN
easat-3322	42	32	.	.	PUNCT
easat-3322	43	1	process	process	NOUN
easat-3322	43	2	costing	cost	VERB
easat-3322	43	3	is	be	AUX
easat-3322	43	4	a	a	DET
easat-3322	43	5	cost	cost	NOUN
easat-3322	43	6	accounting	accounting	NOUN
easat-3322	43	7	method	method	NOUN
easat-3322	43	8	used	use	VERB
easat-3322	43	9	to	to	PART
easat-3322	43	10	assign	assign	VERB
easat-3322	43	11	production	production	NOUN
easat-3322	43	12	costs	cost	NOUN
easat-3322	43	13	to	to	ADP
easat-3322	43	14	units	unit	NOUN
easat-3322	43	15	of	of	ADP
easat-3322	43	16	output	output	NOUN
easat-3322	43	17	in	in	ADP
easat-3322	43	18	industries	industry	NOUN
easat-3322	43	19	where	where	SCONJ
easat-3322	43	20	the	the	DET
easat-3322	43	21	production	production	NOUN
easat-3322	43	22	process	process	NOUN
easat-3322	43	23	is	be	AUX
easat-3322	43	24	continuous	continuous	ADJ
easat-3322	43	25	and	and	CCONJ
easat-3322	43	26	the	the	DET
easat-3322	43	27	products	product	NOUN
easat-3322	43	28	are	be	AUX
easat-3322	43	29	indistinguishable	indistinguishable	ADJ
easat-3322	43	30	from	from	ADP
easat-3322	43	31	each	each	DET
easat-3322	43	32	other	other	ADJ
easat-3322	43	33	.	.	PUNCT
easat-3322	44	1	this	this	DET
easat-3322	44	2	method	method	NOUN
easat-3322	44	3	simplifies	simplify	VERB
easat-3322	44	4	the	the	DET
easat-3322	44	5	allocation	allocation	NOUN
easat-3322	44	6	of	of	ADP
easat-3322	44	7	costs	cost	NOUN
easat-3322	44	8	to	to	ADP
easat-3322	44	9	products	product	NOUN
easat-3322	44	10	by	by	ADP
easat-3322	44	11	averaging	average	VERB
easat-3322	44	12	the	the	DET
easat-3322	44	13	total	total	ADJ
easat-3322	44	14	costs	cost	NOUN
easat-3322	44	15	over	over	ADP
easat-3322	44	16	all	all	DET
easat-3322	44	17	units	unit	NOUN
easat-3322	44	18	produced	produce	VERB
easat-3322	44	19	,	,	PUNCT
easat-3322	44	20	which	which	PRON
easat-3322	44	21	is	be	AUX
easat-3322	44	22	particularly	particularly	ADV
easat-3322	44	23	beneficial	beneficial	ADJ
easat-3322	44	24	in	in	ADP
easat-3322	44	25	industries	industry	NOUN
easat-3322	44	26	where	where	SCONJ
easat-3322	44	27	production	production	NOUN
easat-3322	44	28	is	be	AUX
easat-3322	44	29	continuous	continuous	ADJ
easat-3322	44	30	and	and	CCONJ
easat-3322	44	31	units	unit	NOUN
easat-3322	44	32	are	be	AUX
easat-3322	44	33	homogeneous	homogeneous	ADJ
easat-3322	44	34	,	,	PUNCT
easat-3322	44	35	such	such	ADJ
easat-3322	44	36	as	as	ADP
easat-3322	44	37	the	the	DET
easat-3322	44	38	agro	agro	ADJ
easat-3322	44	39	-	-	PUNCT
easat-3322	44	40	industrial	industrial	ADJ
easat-3322	44	41	sector	sector	NOUN
easat-3322	44	42	[	[	X
easat-3322	44	43	10	10	NUM
easat-3322	44	44	]	]	PUNCT
easat-3322	44	45	.	.	PUNCT
easat-3322	45	1	by	by	ADP
easat-3322	45	2	breaking	break	VERB
easat-3322	45	3	down	down	ADP
easat-3322	45	4	the	the	DET
easat-3322	45	5	production	production	NOUN
easat-3322	45	6	process	process	NOUN
easat-3322	45	7	into	into	ADP
easat-3322	45	8	distinct	distinct	ADJ
easat-3322	45	9	stages	stage	NOUN
easat-3322	45	10	,	,	PUNCT
easat-3322	45	11	process	process	NOUN
easat-3322	45	12	costing	costing	NOUN
easat-3322	45	13	allows	allow	VERB
easat-3322	45	14	for	for	ADP
easat-3322	45	15	better	well	ADJ
easat-3322	45	16	monitoring	monitoring	NOUN
easat-3322	45	17	and	and	CCONJ
easat-3322	45	18	control	control	NOUN
easat-3322	45	19	of	of	ADP
easat-3322	45	20	costs	cost	NOUN
easat-3322	45	21	at	at	ADP
easat-3322	45	22	each	each	DET
easat-3322	45	23	stage	stage	NOUN
easat-3322	45	24	.	.	PUNCT
easat-3322	46	1	this	this	PRON
easat-3322	46	2	can	can	AUX
easat-3322	46	3	help	help	VERB
easat-3322	46	4	in	in	ADP
easat-3322	46	5	identifying	identify	VERB
easat-3322	46	6	inefficiencies	inefficiency	NOUN
easat-3322	46	7	and	and	CCONJ
easat-3322	46	8	implementing	implement	VERB
easat-3322	46	9	corrective	corrective	ADJ
easat-3322	46	10	measures	measure	NOUN
easat-3322	46	11	promptly	promptly	ADV
easat-3322	46	12	.	.	PUNCT
easat-3322	47	1	the	the	DET
easat-3322	47	2	study	study	NOUN
easat-3322	47	3	on	on	ADP
easat-3322	47	4	agro	agro	ADJ
easat-3322	47	5	-	-	PUNCT
easat-3322	47	6	industrial	industrial	ADJ
easat-3322	47	7	processing	processing	NOUN
easat-3322	47	8	organizations	organization	NOUN
easat-3322	47	9	highlights	highlight	NOUN
easat-3322	47	10	how	how	SCONJ
easat-3322	47	11	process	process	NOUN
easat-3322	47	12	-	-	PUNCT
easat-3322	47	13	cost	cost	NOUN
easat-3322	47	14	analysis	analysis	NOUN
easat-3322	47	15	can	can	AUX
easat-3322	47	16	improve	improve	VERB
easat-3322	47	17	the	the	DET
easat-3322	47	18	analytical	analytical	ADJ
easat-3322	47	19	suitability	suitability	NOUN
easat-3322	47	20	of	of	ADP
easat-3322	47	21	labor	labor	NOUN
easat-3322	47	22	productivity	productivity	NOUN
easat-3322	47	23	assessments	assessment	NOUN
easat-3322	47	24	,	,	PUNCT
easat-3322	47	25	thereby	thereby	ADV
easat-3322	47	26	enhancing	enhance	VERB
easat-3322	47	27	cost	cost	NOUN
easat-3322	47	28	control	control	NOUN
easat-3322	47	29	[	[	X
easat-3322	47	30	10	10	NUM
easat-3322	47	31	]	]	PUNCT
easat-3322	47	32	.	.	PUNCT
easat-3322	48	1	additionally	additionally	ADV
easat-3322	48	2	,	,	PUNCT
easat-3322	48	3	process	process	NOUN
easat-3322	48	4	costing	cost	VERB
easat-3322	48	5	provides	provide	VERB
easat-3322	48	6	detailed	detailed	ADJ
easat-3322	48	7	insights	insight	NOUN
easat-3322	48	8	into	into	ADP
easat-3322	48	9	the	the	DET
easat-3322	48	10	cost	cost	NOUN
easat-3322	48	11	structure	structure	NOUN
easat-3322	48	12	of	of	ADP
easat-3322	48	13	production	production	NOUN
easat-3322	48	14	,	,	PUNCT
easat-3322	48	15	which	which	PRON
easat-3322	48	16	can	can	AUX
easat-3322	48	17	be	be	AUX
easat-3322	48	18	invaluable	invaluable	ADJ
easat-3322	48	19	for	for	ADP
easat-3322	48	20	financial	financial	ADJ
easat-3322	48	21	planning	planning	NOUN
easat-3322	48	22	and	and	CCONJ
easat-3322	48	23	analysis	analysis	NOUN
easat-3322	48	24	,	,	PUNCT
easat-3322	48	25	enabling	enable	VERB
easat-3322	48	26	businesses	business	NOUN
easat-3322	48	27	to	to	PART
easat-3322	48	28	predict	predict	VERB
easat-3322	48	29	costs	cost	NOUN
easat-3322	48	30	more	more	ADV
easat-3322	48	31	accurately	accurately	ADV
easat-3322	48	32	and	and	CCONJ
easat-3322	48	33	make	make	VERB
easat-3322	48	34	informed	informed	ADJ
easat-3322	48	35	decisions	decision	NOUN
easat-3322	48	36	regarding	regard	VERB
easat-3322	48	37	pricing	pricing	NOUN
easat-3322	48	38	and	and	CCONJ
easat-3322	48	39	budgeting	budget	VERB
easat-3322	48	40	[	[	X
easat-3322	48	41	11	11	NUM
easat-3322	48	42	]	]	PUNCT
easat-3322	48	43	.	.	PUNCT
easat-3322	49	1	one	one	NUM
easat-3322	49	2	of	of	ADP
easat-3322	49	3	the	the	DET
easat-3322	49	4	significant	significant	ADJ
easat-3322	49	5	drawbacks	drawback	NOUN
easat-3322	49	6	of	of	ADP
easat-3322	49	7	process	process	NOUN
easat-3322	49	8	costing	cost	VERB
easat-3322	49	9	is	be	AUX
easat-3322	49	10	the	the	DET
easat-3322	49	11	potential	potential	NOUN
easat-3322	49	12	for	for	ADP
easat-3322	49	13	inaccuracies	inaccuracy	NOUN
easat-3322	49	14	in	in	ADP
easat-3322	49	15	cost	cost	NOUN
easat-3322	49	16	allocation	allocation	NOUN
easat-3322	49	17	,	,	PUNCT
easat-3322	49	18	especially	especially	ADV
easat-3322	49	19	in	in	ADP
easat-3322	49	20	smaller	small	ADJ
easat-3322	49	21	businesses	business	NOUN
easat-3322	49	22	with	with	ADP
easat-3322	49	23	limited	limited	ADJ
easat-3322	49	24	resources	resource	NOUN
easat-3322	49	25	.	.	PUNCT
easat-3322	50	1	the	the	DET
easat-3322	50	2	case	case	NOUN
easat-3322	50	3	study	study	NOUN
easat-3322	50	4	on	on	ADP
easat-3322	50	5	shuttlecocks	shuttlecock	NOUN
easat-3322	50	6	6066	6066	NUM
easat-3322	50	7	edelweiss	edelweiss	PROPN
easat-3322	50	8	applied	apply	VERB
easat-3322	50	9	science	science	NOUN
easat-3322	50	10	and	and	CCONJ
easat-3322	50	11	technology	technology	NOUN
easat-3322	50	12	issn	issn	PROPN
easat-3322	50	13	:	:	PUNCT
easat-3322	50	14	2576	2576	NUM
easat-3322	50	15	-	-	SYM
easat-3322	50	16	8484	8484	NUM
easat-3322	50	17	vol	vol	NOUN
easat-3322	50	18	.	.	PROPN
easat-3322	50	19	8	8	NUM
easat-3322	50	20	,	,	PUNCT
easat-3322	50	21	no	no	INTJ
easat-3322	50	22	.	.	NOUN
easat-3322	50	23	6	6	NUM
easat-3322	50	24	:	:	SYM
easat-3322	50	25	6064	6064	NUM
easat-3322	50	26	-	-	SYM
easat-3322	50	27	6082	6082	NUM
easat-3322	50	28	,	,	PUNCT
easat-3322	50	29	2024	2024	NUM
easat-3322	50	30	doi	doi	NOUN
easat-3322	50	31	:	:	PUNCT
easat-3322	50	32	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	50	33	©	©	PROPN
easat-3322	50	34	2024	2024	NUM
easat-3322	50	35	by	by	ADP
easat-3322	50	36	the	the	DET
easat-3322	50	37	authors	author	NOUN
easat-3322	50	38	;	;	PUNCT
easat-3322	50	39	licensee	licensee	PROPN
easat-3322	50	40	learning	learning	PROPN
easat-3322	50	41	gate	gate	PROPN
easat-3322	50	42	micro	micro	PROPN
easat-3322	50	43	-	-	NOUN
easat-3322	50	44	businesses	business	NOUN
easat-3322	50	45	reveals	reveal	VERB
easat-3322	50	46	that	that	SCONJ
easat-3322	50	47	inaccuracies	inaccuracy	NOUN
easat-3322	50	48	in	in	ADP
easat-3322	50	49	loading	loading	NOUN
easat-3322	50	50	costs	cost	NOUN
easat-3322	50	51	can	can	AUX
easat-3322	50	52	lead	lead	VERB
easat-3322	50	53	to	to	ADP
easat-3322	50	54	errors	error	NOUN
easat-3322	50	55	in	in	ADP
easat-3322	50	56	determining	determine	VERB
easat-3322	50	57	the	the	DET
easat-3322	50	58	cost	cost	NOUN
easat-3322	50	59	of	of	ADP
easat-3322	50	60	goods	good	NOUN
easat-3322	50	61	sold	sell	VERB
easat-3322	50	62	,	,	PUNCT
easat-3322	50	63	impacting	impact	VERB
easat-3322	50	64	the	the	DET
easat-3322	50	65	quality	quality	NOUN
easat-3322	50	66	of	of	ADP
easat-3322	50	67	earnings	earning	NOUN
easat-3322	50	68	and	and	CCONJ
easat-3322	50	69	long	long	ADJ
easat-3322	50	70	-	-	PUNCT
easat-3322	50	71	term	term	NOUN
easat-3322	50	72	profitability	profitability	NOUN
easat-3322	50	73	[	[	X
easat-3322	50	74	11	11	NUM
easat-3322	50	75	]	]	PUNCT
easat-3322	50	76	.	.	PUNCT
easat-3322	51	1	implementing	implement	VERB
easat-3322	51	2	process	process	NOUN
easat-3322	51	3	costing	costing	NOUN
easat-3322	51	4	can	can	AUX
easat-3322	51	5	also	also	ADV
easat-3322	51	6	be	be	AUX
easat-3322	51	7	complex	complex	ADJ
easat-3322	51	8	and	and	CCONJ
easat-3322	51	9	resource	resource	NOUN
easat-3322	51	10	-	-	PUNCT
easat-3322	51	11	intensive	intensive	ADJ
easat-3322	51	12	,	,	PUNCT
easat-3322	51	13	particularly	particularly	ADV
easat-3322	51	14	for	for	ADP
easat-3322	51	15	businesses	business	NOUN
easat-3322	51	16	that	that	PRON
easat-3322	51	17	do	do	AUX
easat-3322	51	18	not	not	PART
easat-3322	51	19	have	have	AUX
easat-3322	51	20	welldefined	welldefine	VERB
easat-3322	51	21	production	production	NOUN
easat-3322	51	22	stages	stage	NOUN
easat-3322	51	23	or	or	CCONJ
easat-3322	51	24	where	where	SCONJ
easat-3322	51	25	production	production	NOUN
easat-3322	51	26	processes	process	NOUN
easat-3322	51	27	are	be	AUX
easat-3322	51	28	not	not	PART
easat-3322	51	29	entirely	entirely	ADV
easat-3322	51	30	homogeneous	homogeneous	ADJ
easat-3322	51	31	[	[	X
easat-3322	51	32	11	11	NUM
easat-3322	51	33	]	]	PUNCT
easat-3322	51	34	.	.	PUNCT
easat-3322	52	1	furthermore	furthermore	ADV
easat-3322	52	2	,	,	PUNCT
easat-3322	52	3	process	process	NOUN
easat-3322	52	4	costing	cost	VERB
easat-3322	52	5	may	may	AUX
easat-3322	52	6	lead	lead	VERB
easat-3322	52	7	to	to	ADP
easat-3322	52	8	disparities	disparity	NOUN
easat-3322	52	9	in	in	ADP
easat-3322	52	10	the	the	DET
easat-3322	52	11	distribution	distribution	NOUN
easat-3322	52	12	of	of	ADP
easat-3322	52	13	value	value	NOUN
easat-3322	52	14	added	add	VERB
easat-3322	52	15	,	,	PUNCT
easat-3322	52	16	particularly	particularly	ADV
easat-3322	52	17	in	in	ADP
easat-3322	52	18	terms	term	NOUN
easat-3322	52	19	of	of	ADP
easat-3322	52	20	labor	labor	NOUN
easat-3322	52	21	productivity	productivity	NOUN
easat-3322	52	22	and	and	CCONJ
easat-3322	52	23	wages	wage	NOUN
easat-3322	52	24	.	.	PUNCT
easat-3322	53	1	the	the	DET
easat-3322	53	2	study	study	NOUN
easat-3322	53	3	on	on	ADP
easat-3322	53	4	agro	agro	ADJ
easat-3322	53	5	-	-	PUNCT
easat-3322	53	6	industrial	industrial	ADJ
easat-3322	53	7	processing	processing	NOUN
easat-3322	53	8	organizations	organization	NOUN
easat-3322	53	9	found	find	VERB
easat-3322	53	10	significant	significant	ADJ
easat-3322	53	11	disparities	disparity	NOUN
easat-3322	53	12	in	in	ADP
easat-3322	53	13	the	the	DET
easat-3322	53	14	distribution	distribution	NOUN
easat-3322	53	15	of	of	ADP
easat-3322	53	16	value	value	NOUN
easat-3322	53	17	added	add	VERB
easat-3322	53	18	,	,	PUNCT
easat-3322	53	19	with	with	ADP
easat-3322	53	20	an	an	DET
easat-3322	53	21	unreasonable	unreasonable	ADJ
easat-3322	53	22	level	level	NOUN
easat-3322	53	23	of	of	ADP
easat-3322	53	24	wages	wage	NOUN
easat-3322	53	25	and	and	CCONJ
easat-3322	53	26	inconsistencies	inconsistency	NOUN
easat-3322	53	27	in	in	ADP
easat-3322	53	28	the	the	DET
easat-3322	53	29	dynamic	dynamic	ADJ
easat-3322	53	30	ratio	ratio	NOUN
easat-3322	53	31	of	of	ADP
easat-3322	53	32	labor	labor	NOUN
easat-3322	53	33	productivity	productivity	NOUN
easat-3322	53	34	and	and	CCONJ
easat-3322	53	35	its	its	PRON
easat-3322	53	36	payment	payment	NOUN
easat-3322	53	37	[	[	X
easat-3322	53	38	10	10	NUM
easat-3322	53	39	]	]	PUNCT
easat-3322	53	40	.	.	PUNCT
easat-3322	54	1	abc	abc	PROPN
easat-3322	54	2	and	and	CCONJ
easat-3322	54	3	its	its	PRON
easat-3322	54	4	derivative	derivative	ADJ
easat-3322	54	5	,	,	PUNCT
easat-3322	54	6	time	time	NOUN
easat-3322	54	7	-	-	PUNCT
easat-3322	54	8	driven	drive	VERB
easat-3322	54	9	abc	abc	PROPN
easat-3322	54	10	(	(	PUNCT
easat-3322	54	11	tdabc	tdabc	PROPN
easat-3322	54	12	)	)	PUNCT
easat-3322	54	13	,	,	PUNCT
easat-3322	54	14	are	be	AUX
easat-3322	54	15	methodologies	methodology	NOUN
easat-3322	54	16	used	use	VERB
easat-3322	54	17	to	to	PART
easat-3322	54	18	allocate	allocate	VERB
easat-3322	54	19	costs	cost	NOUN
easat-3322	54	20	more	more	ADV
easat-3322	54	21	accurately	accurately	ADV
easat-3322	54	22	to	to	ADP
easat-3322	54	23	products	product	NOUN
easat-3322	54	24	and	and	CCONJ
easat-3322	54	25	services	service	NOUN
easat-3322	54	26	.	.	PUNCT
easat-3322	55	1	abc	abc	PROPN
easat-3322	55	2	provides	provide	VERB
easat-3322	55	3	a	a	DET
easat-3322	55	4	more	more	ADV
easat-3322	55	5	refined	refined	ADJ
easat-3322	55	6	cost	cost	NOUN
easat-3322	55	7	calculation	calculation	NOUN
easat-3322	55	8	by	by	ADP
easat-3322	55	9	focusing	focus	VERB
easat-3322	55	10	on	on	ADP
easat-3322	55	11	the	the	DET
easat-3322	55	12	costs	cost	NOUN
easat-3322	55	13	inherent	inherent	ADJ
easat-3322	55	14	in	in	ADP
easat-3322	55	15	the	the	DET
easat-3322	55	16	activities	activity	NOUN
easat-3322	55	17	required	require	VERB
easat-3322	55	18	to	to	PART
easat-3322	55	19	produce	produce	VERB
easat-3322	55	20	,	,	PUNCT
easat-3322	55	21	distribute	distribute	VERB
easat-3322	55	22	,	,	PUNCT
easat-3322	55	23	or	or	CCONJ
easat-3322	55	24	support	support	NOUN
easat-3322	55	25	products	product	NOUN
easat-3322	55	26	.	.	PUNCT
easat-3322	56	1	this	this	PRON
easat-3322	56	2	leads	lead	VERB
easat-3322	56	3	to	to	ADP
easat-3322	56	4	more	more	ADV
easat-3322	56	5	accurate	accurate	ADJ
easat-3322	56	6	product	product	NOUN
easat-3322	56	7	costing	costing	NOUN
easat-3322	56	8	,	,	PUNCT
easat-3322	56	9	which	which	PRON
easat-3322	56	10	can	can	AUX
easat-3322	56	11	enhance	enhance	VERB
easat-3322	56	12	decision	decision	NOUN
easat-3322	56	13	-	-	PUNCT
easat-3322	56	14	making	making	NOUN
easat-3322	56	15	and	and	CCONJ
easat-3322	56	16	profitability	profitability	NOUN
easat-3322	56	17	[	[	X
easat-3322	56	18	12	12	NUM
easat-3322	56	19	]	]	PUNCT
easat-3322	56	20	,	,	PUNCT
easat-3322	56	21	[	[	X
easat-3322	56	22	13	13	NUM
easat-3322	56	23	]	]	PUNCT
easat-3322	56	24	,	,	PUNCT
easat-3322	56	25	[	[	X
easat-3322	56	26	14	14	NUM
easat-3322	56	27	]	]	PUNCT
easat-3322	56	28	.	.	PUNCT
easat-3322	57	1	abc	abc	PROPN
easat-3322	57	2	increases	increase	VERB
easat-3322	57	3	the	the	DET
easat-3322	57	4	transparency	transparency	NOUN
easat-3322	57	5	of	of	ADP
easat-3322	57	6	costs	cost	NOUN
easat-3322	57	7	,	,	PUNCT
easat-3322	57	8	which	which	PRON
easat-3322	57	9	aids	aid	VERB
easat-3322	57	10	in	in	ADP
easat-3322	57	11	planning	planning	NOUN
easat-3322	57	12	,	,	PUNCT
easat-3322	57	13	controlling	control	VERB
easat-3322	57	14	,	,	PUNCT
easat-3322	57	15	and	and	CCONJ
easat-3322	57	16	decision	decision	NOUN
easat-3322	57	17	-	-	PUNCT
easat-3322	57	18	making	make	VERB
easat-3322	57	19	processes	process	NOUN
easat-3322	57	20	.	.	PUNCT
easat-3322	58	1	this	this	DET
easat-3322	58	2	transparency	transparency	NOUN
easat-3322	58	3	helps	help	VERB
easat-3322	58	4	in	in	ADP
easat-3322	58	5	identifying	identify	VERB
easat-3322	58	6	non	non	ADJ
easat-3322	58	7	-	-	ADJ
easat-3322	58	8	value	value	ADJ
easat-3322	58	9	-	-	PUNCT
easat-3322	58	10	added	add	VERB
easat-3322	58	11	activities	activity	NOUN
easat-3322	58	12	and	and	CCONJ
easat-3322	58	13	improving	improve	VERB
easat-3322	58	14	overall	overall	ADJ
easat-3322	58	15	efficiency	efficiency	NOUN
easat-3322	58	16	[	[	X
easat-3322	58	17	12	12	NUM
easat-3322	58	18	]	]	PUNCT
easat-3322	58	19	,	,	PUNCT
easat-3322	58	20	[	[	X
easat-3322	58	21	15	15	NUM
easat-3322	58	22	]	]	PUNCT
easat-3322	58	23	.	.	PUNCT
easat-3322	59	1	abc	abc	PROPN
easat-3322	59	2	extends	extend	VERB
easat-3322	59	3	cost	cost	NOUN
easat-3322	59	4	management	management	NOUN
easat-3322	59	5	to	to	ADP
easat-3322	59	6	the	the	DET
easat-3322	59	7	entire	entire	ADJ
easat-3322	59	8	value	value	NOUN
easat-3322	59	9	chain	chain	NOUN
easat-3322	59	10	,	,	PUNCT
easat-3322	59	11	promoting	promote	VERB
easat-3322	59	12	better	well	ADJ
easat-3322	59	13	management	management	NOUN
easat-3322	59	14	of	of	ADP
easat-3322	59	15	activities	activity	NOUN
easat-3322	59	16	,	,	PUNCT
easat-3322	59	17	processes	process	NOUN
easat-3322	59	18	,	,	PUNCT
easat-3322	59	19	and	and	CCONJ
easat-3322	59	20	activity	activity	NOUN
easat-3322	59	21	chains	chain	NOUN
easat-3322	59	22	.	.	PUNCT
easat-3322	60	1	this	this	DET
easat-3322	60	2	holistic	holistic	ADJ
easat-3322	60	3	approach	approach	NOUN
easat-3322	60	4	helps	help	VERB
easat-3322	60	5	in	in	ADP
easat-3322	60	6	eliminating	eliminate	VERB
easat-3322	60	7	nonvalue	nonvalue	NOUN
easat-3322	60	8	-	-	PUNCT
easat-3322	60	9	added	add	VERB
easat-3322	60	10	activities	activity	NOUN
easat-3322	60	11	and	and	CCONJ
easat-3322	60	12	improving	improve	VERB
easat-3322	60	13	the	the	DET
easat-3322	60	14	quality	quality	NOUN
easat-3322	60	15	and	and	CCONJ
easat-3322	60	16	efficiency	efficiency	NOUN
easat-3322	60	17	of	of	ADP
easat-3322	60	18	operations	operation	NOUN
easat-3322	60	19	[	[	X
easat-3322	60	20	15	15	NUM
easat-3322	60	21	]	]	PUNCT
easat-3322	60	22	.	.	PUNCT
easat-3322	61	1	abc	abc	PROPN
easat-3322	61	2	is	be	AUX
easat-3322	61	3	particularly	particularly	ADV
easat-3322	61	4	beneficial	beneficial	ADJ
easat-3322	61	5	in	in	ADP
easat-3322	61	6	environments	environment	NOUN
easat-3322	61	7	with	with	ADP
easat-3322	61	8	high	high	ADJ
easat-3322	61	9	product	product	NOUN
easat-3322	61	10	complexity	complexity	NOUN
easat-3322	61	11	and	and	CCONJ
easat-3322	61	12	diversification	diversification	NOUN
easat-3322	61	13	,	,	PUNCT
easat-3322	61	14	as	as	SCONJ
easat-3322	61	15	it	it	PRON
easat-3322	61	16	provides	provide	VERB
easat-3322	61	17	detailed	detailed	ADJ
easat-3322	61	18	insights	insight	NOUN
easat-3322	61	19	into	into	ADP
easat-3322	61	20	the	the	DET
easat-3322	61	21	cost	cost	NOUN
easat-3322	61	22	structure	structure	NOUN
easat-3322	61	23	,	,	PUNCT
easat-3322	61	24	which	which	DET
easat-3322	61	25	traditional	traditional	ADJ
easat-3322	61	26	costing	costing	NOUN
easat-3322	61	27	methods	method	NOUN
easat-3322	61	28	may	may	AUX
easat-3322	61	29	overlook	overlook	VERB
easat-3322	61	30	[	[	X
easat-3322	61	31	16	16	NUM
easat-3322	61	32	]	]	PUNCT
easat-3322	61	33	,	,	PUNCT
easat-3322	61	34	[	[	X
easat-3322	61	35	17	17	NUM
easat-3322	61	36	]	]	PUNCT
easat-3322	61	37	.	.	PUNCT
easat-3322	62	1	however	however	ADV
easat-3322	62	2	,	,	PUNCT
easat-3322	62	3	implementing	implement	VERB
easat-3322	62	4	abc	abc	PROPN
easat-3322	62	5	can	can	AUX
easat-3322	62	6	be	be	AUX
easat-3322	62	7	complex	complex	ADJ
easat-3322	62	8	and	and	CCONJ
easat-3322	62	9	expensive	expensive	ADJ
easat-3322	62	10	.	.	PUNCT
easat-3322	63	1	it	it	PRON
easat-3322	63	2	requires	require	VERB
easat-3322	63	3	significant	significant	ADJ
easat-3322	63	4	data	datum	NOUN
easat-3322	63	5	collection	collection	NOUN
easat-3322	63	6	and	and	CCONJ
easat-3322	63	7	analysis	analysis	NOUN
easat-3322	63	8	,	,	PUNCT
easat-3322	63	9	which	which	PRON
easat-3322	63	10	can	can	AUX
easat-3322	63	11	be	be	AUX
easat-3322	63	12	resource	resource	NOUN
easat-3322	63	13	-	-	PUNCT
easat-3322	63	14	intensive	intensive	ADJ
easat-3322	63	15	.	.	PUNCT
easat-3322	64	1	this	this	DET
easat-3322	64	2	complexity	complexity	NOUN
easat-3322	64	3	can	can	AUX
easat-3322	64	4	be	be	AUX
easat-3322	64	5	a	a	DET
easat-3322	64	6	barrier	barrier	NOUN
easat-3322	64	7	for	for	ADP
easat-3322	64	8	some	some	DET
easat-3322	64	9	organizations	organization	NOUN
easat-3322	64	10	,	,	PUNCT
easat-3322	64	11	particularly	particularly	ADV
easat-3322	64	12	smaller	small	ADJ
easat-3322	64	13	ones	one	NOUN
easat-3322	64	14	[	[	X
easat-3322	64	15	14	14	NUM
easat-3322	64	16	]	]	PUNCT
easat-3322	64	17	,	,	PUNCT
easat-3322	64	18	[	[	X
easat-3322	64	19	16	16	NUM
easat-3322	64	20	]	]	PUNCT
easat-3322	64	21	,	,	PUNCT
easat-3322	64	22	[	[	X
easat-3322	64	23	17	17	NUM
easat-3322	64	24	]	]	PUNCT
easat-3322	64	25	.	.	PUNCT
easat-3322	65	1	abc	abc	PROPN
easat-3322	65	2	systems	system	NOUN
easat-3322	65	3	also	also	ADV
easat-3322	65	4	require	require	VERB
easat-3322	65	5	regular	regular	ADJ
easat-3322	65	6	updates	update	NOUN
easat-3322	65	7	and	and	CCONJ
easat-3322	65	8	maintenance	maintenance	NOUN
easat-3322	65	9	to	to	PART
easat-3322	65	10	remain	remain	VERB
easat-3322	65	11	accurate	accurate	ADJ
easat-3322	65	12	and	and	CCONJ
easat-3322	65	13	relevant	relevant	ADJ
easat-3322	65	14	,	,	PUNCT
easat-3322	65	15	which	which	PRON
easat-3322	65	16	can	can	AUX
easat-3322	65	17	be	be	AUX
easat-3322	65	18	burdensome	burdensome	ADJ
easat-3322	65	19	and	and	CCONJ
easat-3322	65	20	lead	lead	VERB
easat-3322	65	21	to	to	ADP
easat-3322	65	22	additional	additional	ADJ
easat-3322	65	23	costs	cost	NOUN
easat-3322	65	24	[	[	X
easat-3322	65	25	12	12	NUM
easat-3322	65	26	]	]	PUNCT
easat-3322	65	27	,	,	PUNCT
easat-3322	65	28	[	[	X
easat-3322	65	29	17	17	NUM
easat-3322	65	30	]	]	PUNCT
easat-3322	65	31	.	.	PUNCT
easat-3322	66	1	moreover	moreover	ADV
easat-3322	66	2	,	,	PUNCT
easat-3322	66	3	abc	abc	PROPN
easat-3322	66	4	can	can	AUX
easat-3322	66	5	sometimes	sometimes	ADV
easat-3322	66	6	lead	lead	VERB
easat-3322	66	7	to	to	ADP
easat-3322	66	8	overestimation	overestimation	NOUN
easat-3322	66	9	of	of	ADP
easat-3322	66	10	costs	cost	NOUN
easat-3322	66	11	if	if	SCONJ
easat-3322	66	12	not	not	PART
easat-3322	66	13	implemented	implement	VERB
easat-3322	66	14	correctly	correctly	ADV
easat-3322	66	15	,	,	PUNCT
easat-3322	66	16	due	due	ADP
easat-3322	66	17	to	to	ADP
easat-3322	66	18	the	the	DET
easat-3322	66	19	oversimplification	oversimplification	NOUN
easat-3322	66	20	of	of	ADP
easat-3322	66	21	activities	activity	NOUN
easat-3322	66	22	or	or	CCONJ
easat-3322	66	23	incorrect	incorrect	ADJ
easat-3322	66	24	determination	determination	NOUN
easat-3322	66	25	of	of	ADP
easat-3322	66	26	cost	cost	NOUN
easat-3322	66	27	drivers	driver	NOUN
easat-3322	66	28	[	[	X
easat-3322	66	29	17	17	NUM
easat-3322	66	30	]	]	PUNCT
easat-3322	66	31	.	.	PUNCT
easat-3322	67	1	to	to	PART
easat-3322	67	2	address	address	VERB
easat-3322	67	3	the	the	DET
easat-3322	67	4	complexities	complexity	NOUN
easat-3322	67	5	of	of	ADP
easat-3322	67	6	traditional	traditional	ADJ
easat-3322	67	7	abc	abc	PROPN
easat-3322	67	8	,	,	PUNCT
easat-3322	67	9	tdabc	tdabc	PROPN
easat-3322	67	10	has	have	AUX
easat-3322	67	11	emerged	emerge	VERB
easat-3322	67	12	as	as	ADP
easat-3322	67	13	a	a	DET
easat-3322	67	14	simplified	simplified	ADJ
easat-3322	67	15	approach	approach	NOUN
easat-3322	67	16	.	.	PUNCT
easat-3322	68	1	tdabc	tdabc	PROPN
easat-3322	68	2	uses	use	VERB
easat-3322	68	3	time	time	NOUN
easat-3322	68	4	equations	equation	NOUN
easat-3322	68	5	and	and	CCONJ
easat-3322	68	6	capacity	capacity	NOUN
easat-3322	68	7	cost	cost	NOUN
easat-3322	68	8	rates	rate	NOUN
easat-3322	68	9	to	to	PART
easat-3322	68	10	measure	measure	VERB
easat-3322	68	11	unused	unused	ADJ
easat-3322	68	12	capacity	capacity	NOUN
easat-3322	68	13	,	,	PUNCT
easat-3322	68	14	making	make	VERB
easat-3322	68	15	it	it	PRON
easat-3322	68	16	more	more	ADV
easat-3322	68	17	straightforward	straightforward	ADJ
easat-3322	68	18	and	and	CCONJ
easat-3322	68	19	less	less	ADV
easat-3322	68	20	expensive	expensive	ADJ
easat-3322	68	21	to	to	PART
easat-3322	68	22	implement	implement	VERB
easat-3322	68	23	compared	compare	VERB
easat-3322	68	24	to	to	ADP
easat-3322	68	25	traditional	traditional	ADJ
easat-3322	68	26	abc	abc	PROPN
easat-3322	69	1	[	[	X
easat-3322	69	2	17	17	NUM
easat-3322	69	3	]	]	PUNCT
easat-3322	69	4	,	,	PUNCT
easat-3322	69	5	[	[	X
easat-3322	69	6	18	18	NUM
easat-3322	69	7	]	]	PUNCT
easat-3322	69	8	,	,	PUNCT
easat-3322	69	9	[	[	X
easat-3322	69	10	19	19	NUM
easat-3322	69	11	]	]	PUNCT
easat-3322	69	12	.	.	PUNCT
easat-3322	70	1	tdabc	tdabc	PROPN
easat-3322	70	2	provides	provide	VERB
easat-3322	70	3	a	a	DET
easat-3322	70	4	more	more	ADV
easat-3322	70	5	accurate	accurate	ADJ
easat-3322	70	6	assessment	assessment	NOUN
easat-3322	70	7	of	of	ADP
easat-3322	70	8	costs	cost	NOUN
easat-3322	70	9	by	by	ADP
easat-3322	70	10	focusing	focus	VERB
easat-3322	70	11	on	on	ADP
easat-3322	70	12	the	the	DET
easat-3322	70	13	actual	actual	ADJ
easat-3322	70	14	time	time	NOUN
easat-3322	70	15	and	and	CCONJ
easat-3322	70	16	resources	resource	NOUN
easat-3322	70	17	used	use	VERB
easat-3322	70	18	,	,	PUNCT
easat-3322	70	19	and	and	CCONJ
easat-3322	70	20	it	it	PRON
easat-3322	70	21	has	have	AUX
easat-3322	70	22	been	be	AUX
easat-3322	70	23	shown	show	VERB
easat-3322	70	24	to	to	PART
easat-3322	70	25	generate	generate	VERB
easat-3322	70	26	lower	low	ADJ
easat-3322	70	27	and	and	CCONJ
easat-3322	70	28	more	more	ADV
easat-3322	70	29	precise	precise	ADJ
easat-3322	70	30	cost	cost	NOUN
easat-3322	70	31	estimates	estimate	NOUN
easat-3322	70	32	,	,	PUNCT
easat-3322	70	33	particularly	particularly	ADV
easat-3322	70	34	in	in	ADP
easat-3322	70	35	healthcare	healthcare	NOUN
easat-3322	70	36	and	and	CCONJ
easat-3322	70	37	manufacturing	manufacturing	NOUN
easat-3322	70	38	settings	setting	NOUN
easat-3322	70	39	[	[	X
easat-3322	70	40	18	18	NUM
easat-3322	70	41	]	]	PUNCT
easat-3322	70	42	,	,	PUNCT
easat-3322	70	43	[	[	X
easat-3322	70	44	19	19	NUM
easat-3322	70	45	]	]	PUNCT
easat-3322	70	46	.	.	PUNCT
easat-3322	71	1	tdabc	tdabc	PROPN
easat-3322	71	2	helps	help	VERB
easat-3322	71	3	in	in	ADP
easat-3322	71	4	identifying	identify	VERB
easat-3322	71	5	variations	variation	NOUN
easat-3322	71	6	in	in	ADP
easat-3322	71	7	costs	cost	NOUN
easat-3322	71	8	and	and	CCONJ
easat-3322	71	9	offers	offer	VERB
easat-3322	71	10	opportunities	opportunity	NOUN
easat-3322	71	11	for	for	ADP
easat-3322	71	12	increasing	increase	VERB
easat-3322	71	13	operational	operational	ADJ
easat-3322	71	14	efficiency	efficiency	NOUN
easat-3322	71	15	and	and	CCONJ
easat-3322	71	16	waste	waste	NOUN
easat-3322	71	17	reduction	reduction	NOUN
easat-3322	71	18	[	[	X
easat-3322	71	19	18	18	NUM
easat-3322	71	20	]	]	PUNCT
easat-3322	71	21	.	.	PUNCT
easat-3322	72	1	even	even	ADV
easat-3322	72	2	though	though	SCONJ
easat-3322	72	3	tdabc	tdabc	PROPN
easat-3322	72	4	is	be	AUX
easat-3322	72	5	simpler	simple	ADJ
easat-3322	72	6	than	than	ADP
easat-3322	72	7	traditional	traditional	ADJ
easat-3322	72	8	abc	abc	PROPN
easat-3322	72	9	,	,	PUNCT
easat-3322	72	10	it	it	PRON
easat-3322	72	11	still	still	ADV
easat-3322	72	12	requires	require	VERB
easat-3322	72	13	an	an	DET
easat-3322	72	14	initial	initial	ADJ
easat-3322	72	15	setup	setup	NOUN
easat-3322	72	16	that	that	PRON
easat-3322	72	17	involves	involve	VERB
easat-3322	72	18	defining	define	VERB
easat-3322	72	19	time	time	NOUN
easat-3322	72	20	equations	equation	NOUN
easat-3322	72	21	and	and	CCONJ
easat-3322	72	22	capacity	capacity	NOUN
easat-3322	72	23	cost	cost	NOUN
easat-3322	72	24	rates	rate	NOUN
easat-3322	72	25	,	,	PUNCT
easat-3322	72	26	which	which	PRON
easat-3322	72	27	can	can	AUX
easat-3322	72	28	be	be	AUX
easat-3322	72	29	challenging	challenging	ADJ
easat-3322	72	30	and	and	CCONJ
easat-3322	72	31	time	time	NOUN
easat-3322	72	32	-	-	PUNCT
easat-3322	72	33	consuming	consume	VERB
easat-3322	72	34	[	[	X
easat-3322	72	35	16	16	NUM
easat-3322	72	36	]	]	PUNCT
easat-3322	72	37	,	,	PUNCT
easat-3322	72	38	[	[	X
easat-3322	72	39	17	17	NUM
easat-3322	72	40	]	]	PUNCT
easat-3322	72	41	.	.	PUNCT
easat-3322	73	1	tdabc	tdabc	PROPN
easat-3322	73	2	also	also	ADV
easat-3322	73	3	relies	rely	VERB
easat-3322	73	4	heavily	heavily	ADV
easat-3322	73	5	on	on	ADP
easat-3322	73	6	accurate	accurate	ADJ
easat-3322	73	7	time	time	NOUN
easat-3322	73	8	data	datum	NOUN
easat-3322	73	9	,	,	PUNCT
easat-3322	73	10	which	which	PRON
easat-3322	73	11	can	can	AUX
easat-3322	73	12	be	be	AUX
easat-3322	73	13	difficult	difficult	ADJ
easat-3322	73	14	to	to	PART
easat-3322	73	15	obtain	obtain	VERB
easat-3322	73	16	and	and	CCONJ
easat-3322	73	17	maintain	maintain	VERB
easat-3322	73	18	,	,	PUNCT
easat-3322	73	19	and	and	CCONJ
easat-3322	73	20	inaccurate	inaccurate	ADJ
easat-3322	73	21	or	or	CCONJ
easat-3322	73	22	incomplete	incomplete	ADJ
easat-3322	73	23	data	datum	NOUN
easat-3322	73	24	can	can	AUX
easat-3322	73	25	lead	lead	VERB
easat-3322	73	26	to	to	ADP
easat-3322	73	27	incorrect	incorrect	ADJ
easat-3322	73	28	cost	cost	NOUN
easat-3322	73	29	assessments	assessment	NOUN
easat-3322	73	30	[	[	X
easat-3322	73	31	16	16	NUM
easat-3322	73	32	]	]	PUNCT
easat-3322	73	33	,	,	PUNCT
easat-3322	73	34	[	[	X
easat-3322	73	35	17	17	NUM
easat-3322	73	36	]	]	PUNCT
easat-3322	73	37	.	.	PUNCT
easat-3322	74	1	additionally	additionally	ADV
easat-3322	74	2	,	,	PUNCT
easat-3322	74	3	tdabc	tdabc	PROPN
easat-3322	74	4	may	may	AUX
easat-3322	74	5	not	not	PART
easat-3322	74	6	be	be	AUX
easat-3322	74	7	as	as	ADV
easat-3322	74	8	flexible	flexible	ADJ
easat-3322	74	9	in	in	ADP
easat-3322	74	10	adapting	adapt	VERB
easat-3322	74	11	to	to	ADP
easat-3322	74	12	changes	change	NOUN
easat-3322	74	13	in	in	ADP
easat-3322	74	14	processes	process	NOUN
easat-3322	74	15	or	or	CCONJ
easat-3322	74	16	activities	activity	NOUN
easat-3322	74	17	compared	compare	VERB
easat-3322	74	18	to	to	ADP
easat-3322	74	19	traditional	traditional	ADJ
easat-3322	74	20	abc	abc	PROPN
easat-3322	74	21	,	,	PUNCT
easat-3322	74	22	which	which	PRON
easat-3322	74	23	can	can	AUX
easat-3322	74	24	limit	limit	VERB
easat-3322	74	25	its	its	PRON
easat-3322	74	26	applicability	applicability	NOUN
easat-3322	74	27	in	in	ADP
easat-3322	74	28	dynamic	dynamic	ADJ
easat-3322	74	29	environments	environment	NOUN
easat-3322	74	30	[	[	X
easat-3322	74	31	16	16	NUM
easat-3322	74	32	]	]	PUNCT
easat-3322	74	33	,	,	PUNCT
easat-3322	74	34	[	[	X
easat-3322	74	35	17	17	NUM
easat-3322	74	36	]	]	SYM
easat-3322	74	37	.	.	PUNCT
easat-3322	75	1	standard	standard	PROPN
easat-3322	75	2	costing	costing	NOUN
easat-3322	75	3	is	be	AUX
easat-3322	75	4	a	a	DET
easat-3322	75	5	traditional	traditional	ADJ
easat-3322	75	6	management	management	NOUN
easat-3322	75	7	accounting	accounting	NOUN
easat-3322	75	8	tool	tool	NOUN
easat-3322	75	9	used	use	VERB
easat-3322	75	10	to	to	PART
easat-3322	75	11	control	control	VERB
easat-3322	75	12	production	production	NOUN
easat-3322	75	13	costs	cost	NOUN
easat-3322	75	14	by	by	ADP
easat-3322	75	15	establishing	establish	VERB
easat-3322	75	16	cost	cost	NOUN
easat-3322	75	17	standards	standard	NOUN
easat-3322	75	18	and	and	CCONJ
easat-3322	75	19	comparing	compare	VERB
easat-3322	75	20	them	they	PRON
easat-3322	75	21	to	to	ADP
easat-3322	75	22	actual	actual	ADJ
easat-3322	75	23	costs	cost	NOUN
easat-3322	75	24	.	.	PUNCT
easat-3322	76	1	this	this	DET
easat-3322	76	2	method	method	NOUN
easat-3322	76	3	facilitates	facilitate	VERB
easat-3322	76	4	planning	plan	VERB
easat-3322	76	5	and	and	CCONJ
easat-3322	76	6	controlling	control	VERB
easat-3322	76	7	costs	cost	NOUN
easat-3322	76	8	by	by	ADP
easat-3322	76	9	setting	set	VERB
easat-3322	76	10	predetermined	predetermined	ADJ
easat-3322	76	11	cost	cost	NOUN
easat-3322	76	12	standards	standard	NOUN
easat-3322	76	13	,	,	PUNCT
easat-3322	76	14	which	which	PRON
easat-3322	76	15	can	can	AUX
easat-3322	76	16	be	be	AUX
easat-3322	76	17	used	use	VERB
easat-3322	76	18	as	as	ADP
easat-3322	76	19	benchmarks	benchmark	NOUN
easat-3322	76	20	for	for	ADP
easat-3322	76	21	evaluating	evaluate	VERB
easat-3322	76	22	actual	actual	ADJ
easat-3322	76	23	performance	performance	NOUN
easat-3322	76	24	.	.	PUNCT
easat-3322	77	1	by	by	ADP
easat-3322	77	2	comparing	compare	VERB
easat-3322	77	3	actual	actual	ADJ
easat-3322	77	4	costs	cost	NOUN
easat-3322	77	5	with	with	ADP
easat-3322	77	6	standard	standard	ADJ
easat-3322	77	7	costs	cost	NOUN
easat-3322	77	8	,	,	PUNCT
easat-3322	77	9	organizations	organization	NOUN
easat-3322	77	10	can	can	AUX
easat-3322	77	11	measure	measure	VERB
easat-3322	77	12	performance	performance	NOUN
easat-3322	77	13	and	and	CCONJ
easat-3322	77	14	take	take	VERB
easat-3322	77	15	corrective	corrective	ADJ
easat-3322	77	16	actions	action	NOUN
easat-3322	77	17	if	if	SCONJ
easat-3322	77	18	necessary	necessary	ADJ
easat-3322	77	19	,	,	PUNCT
easat-3322	77	20	helping	help	VERB
easat-3322	77	21	to	to	PART
easat-3322	77	22	maintain	maintain	VERB
easat-3322	77	23	financial	financial	ADJ
easat-3322	77	24	discipline	discipline	NOUN
easat-3322	77	25	within	within	ADP
easat-3322	77	26	the	the	DET
easat-3322	77	27	organization	organization	NOUN
easat-3322	77	28	[	[	X
easat-3322	77	29	20	20	NUM
easat-3322	77	30	]	]	PUNCT
easat-3322	77	31	,	,	PUNCT
easat-3322	77	32	[	[	X
easat-3322	77	33	21	21	NUM
easat-3322	77	34	]	]	PUNCT
easat-3322	77	35	,	,	PUNCT
easat-3322	77	36	[	[	X
easat-3322	77	37	22	22	NUM
easat-3322	77	38	]	]	PUNCT
easat-3322	77	39	.	.	PUNCT
easat-3322	78	1	standard	standard	PROPN
easat-3322	78	2	costing	costing	NOUN
easat-3322	78	3	also	also	ADV
easat-3322	78	4	allows	allow	VERB
easat-3322	78	5	for	for	ADP
easat-3322	78	6	cost	cost	NOUN
easat-3322	78	7	prediction	prediction	NOUN
easat-3322	78	8	for	for	ADP
easat-3322	78	9	future	future	ADJ
easat-3322	78	10	periods	period	NOUN
easat-3322	78	11	,	,	PUNCT
easat-3322	78	12	aiding	aid	VERB
easat-3322	78	13	in	in	ADP
easat-3322	78	14	budget	budget	NOUN
easat-3322	78	15	preparation	preparation	NOUN
easat-3322	78	16	and	and	CCONJ
easat-3322	78	17	financial	financial	ADJ
easat-3322	78	18	planning	planning	NOUN
easat-3322	78	19	[	[	X
easat-3322	78	20	21	21	NUM
easat-3322	78	21	]	]	PUNCT
easat-3322	78	22	.	.	PUNCT
easat-3322	79	1	furthermore	furthermore	ADV
easat-3322	79	2	,	,	PUNCT
easat-3322	79	3	it	it	PRON
easat-3322	79	4	provides	provide	VERB
easat-3322	79	5	operational	operational	ADJ
easat-3322	79	6	information	information	NOUN
easat-3322	79	7	on	on	ADP
easat-3322	79	8	current	current	ADJ
easat-3322	79	9	product	product	NOUN
easat-3322	79	10	profitability	profitability	NOUN
easat-3322	79	11	,	,	PUNCT
easat-3322	79	12	which	which	PRON
easat-3322	79	13	is	be	AUX
easat-3322	79	14	crucial	crucial	ADJ
easat-3322	79	15	for	for	ADP
easat-3322	79	16	management	management	NOUN
easat-3322	79	17	decision	decision	NOUN
easat-3322	79	18	-	-	PUNCT
easat-3322	79	19	making	making	NOUN
easat-3322	79	20	[	[	X
easat-3322	79	21	21	21	NUM
easat-3322	79	22	]	]	PUNCT
easat-3322	79	23	.	.	PUNCT
easat-3322	80	1	the	the	DET
easat-3322	80	2	use	use	NOUN
easat-3322	80	3	of	of	ADP
easat-3322	80	4	standard	standard	ADJ
easat-3322	80	5	costing	costing	NOUN
easat-3322	80	6	can	can	AUX
easat-3322	80	7	lead	lead	VERB
easat-3322	80	8	to	to	ADP
easat-3322	80	9	increased	increase	VERB
easat-3322	80	10	efficiency	efficiency	NOUN
easat-3322	80	11	and	and	CCONJ
easat-3322	80	12	productivity	productivity	NOUN
easat-3322	80	13	by	by	ADP
easat-3322	80	14	motivating	motivate	VERB
easat-3322	80	15	employees	employee	NOUN
easat-3322	80	16	to	to	PART
easat-3322	80	17	meet	meet	VERB
easat-3322	80	18	cost	cost	NOUN
easat-3322	80	19	standards	standard	NOUN
easat-3322	80	20	and	and	CCONJ
easat-3322	80	21	by	by	ADP
easat-3322	80	22	identifying	identify	VERB
easat-3322	80	23	areas	area	NOUN
easat-3322	80	24	where	where	SCONJ
easat-3322	80	25	cost	cost	NOUN
easat-3322	80	26	savings	saving	NOUN
easat-3322	80	27	can	can	AUX
easat-3322	80	28	be	be	AUX
easat-3322	80	29	achieved	achieve	VERB
easat-3322	80	30	[	[	PUNCT
easat-3322	80	31	22	22	NUM
easat-3322	80	32	]	]	PUNCT
easat-3322	80	33	,	,	PUNCT
easat-3322	80	34	[	[	X
easat-3322	80	35	23	23	NUM
easat-3322	80	36	]	]	PUNCT
easat-3322	80	37	.	.	PUNCT
easat-3322	81	1	it	it	PRON
easat-3322	81	2	helps	help	VERB
easat-3322	81	3	in	in	ADP
easat-3322	81	4	optimizing	optimize	VERB
easat-3322	81	5	resource	resource	NOUN
easat-3322	81	6	usage	usage	NOUN
easat-3322	81	7	and	and	CCONJ
easat-3322	81	8	reducing	reduce	VERB
easat-3322	81	9	wastage	wastage	NOUN
easat-3322	81	10	,	,	PUNCT
easat-3322	81	11	thereby	thereby	ADV
easat-3322	81	12	improving	improve	VERB
easat-3322	81	13	overall	overall	ADJ
easat-3322	81	14	operational	operational	ADJ
easat-3322	81	15	efficiency	efficiency	NOUN
easat-3322	81	16	[	[	X
easat-3322	81	17	24	24	NUM
easat-3322	81	18	]	]	PUNCT
easat-3322	81	19	.	.	PUNCT
easat-3322	82	1	the	the	DET
easat-3322	82	2	method	method	NOUN
easat-3322	82	3	also	also	ADV
easat-3322	82	4	simplifies	simplify	VERB
easat-3322	82	5	the	the	DET
easat-3322	82	6	costing	costing	NOUN
easat-3322	82	7	process	process	NOUN
easat-3322	82	8	by	by	ADP
easat-3322	82	9	providing	provide	VERB
easat-3322	82	10	a	a	DET
easat-3322	82	11	clear	clear	ADJ
easat-3322	82	12	and	and	CCONJ
easat-3322	82	13	straightforward	straightforward	ADJ
easat-3322	82	14	approach	approach	NOUN
easat-3322	82	15	to	to	PART
easat-3322	82	16	cost	cost	VERB
easat-3322	82	17	accounting	accounting	NOUN
easat-3322	82	18	,	,	PUNCT
easat-3322	82	19	making	make	VERB
easat-3322	82	20	it	it	PRON
easat-3322	82	21	easier	easy	ADJ
easat-3322	82	22	for	for	SCONJ
easat-3322	82	23	managers	manager	NOUN
easat-3322	82	24	and	and	CCONJ
easat-3322	82	25	accountants	accountant	NOUN
easat-3322	82	26	to	to	PART
easat-3322	82	27	implement	implement	VERB
easat-3322	82	28	and	and	CCONJ
easat-3322	82	29	use	use	VERB
easat-3322	82	30	[	[	PUNCT
easat-3322	82	31	20	20	NUM
easat-3322	82	32	]	]	PUNCT
easat-3322	82	33	.	.	PUNCT
easat-3322	83	1	6067	6067	NUM
easat-3322	83	2	edelweiss	edelweiss	PROPN
easat-3322	83	3	applied	apply	VERB
easat-3322	83	4	science	science	NOUN
easat-3322	83	5	and	and	CCONJ
easat-3322	83	6	technology	technology	NOUN
easat-3322	83	7	issn	issn	PROPN
easat-3322	83	8	:	:	PUNCT
easat-3322	83	9	2576	2576	NUM
easat-3322	83	10	-	-	SYM
easat-3322	83	11	8484	8484	NUM
easat-3322	83	12	vol	vol	NOUN
easat-3322	83	13	.	.	PROPN
easat-3322	83	14	8	8	NUM
easat-3322	83	15	,	,	PUNCT
easat-3322	83	16	no	no	INTJ
easat-3322	83	17	.	.	NOUN
easat-3322	83	18	6	6	NUM
easat-3322	83	19	:	:	SYM
easat-3322	83	20	6064	6064	NUM
easat-3322	83	21	-	-	SYM
easat-3322	83	22	6082	6082	NUM
easat-3322	83	23	,	,	PUNCT
easat-3322	83	24	2024	2024	NUM
easat-3322	83	25	doi	doi	NOUN
easat-3322	83	26	:	:	PUNCT
easat-3322	83	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	83	28	©	©	PROPN
easat-3322	83	29	2024	2024	NUM
easat-3322	83	30	by	by	ADP
easat-3322	83	31	the	the	DET
easat-3322	83	32	authors	author	NOUN
easat-3322	83	33	;	;	PUNCT
easat-3322	83	34	licensee	licensee	PROPN
easat-3322	83	35	learning	learning	NOUN
easat-3322	83	36	gate	gate	PROPN
easat-3322	83	37	however	however	ADV
easat-3322	83	38	,	,	PUNCT
easat-3322	83	39	standard	standard	ADJ
easat-3322	83	40	costing	costing	NOUN
easat-3322	83	41	is	be	AUX
easat-3322	83	42	not	not	PART
easat-3322	83	43	without	without	ADP
easat-3322	83	44	its	its	PRON
easat-3322	83	45	limitations	limitation	NOUN
easat-3322	83	46	.	.	PUNCT
easat-3322	84	1	one	one	NUM
easat-3322	84	2	of	of	ADP
easat-3322	84	3	the	the	DET
easat-3322	84	4	main	main	ADJ
easat-3322	84	5	criticisms	criticism	NOUN
easat-3322	84	6	is	be	AUX
easat-3322	84	7	its	its	PRON
easat-3322	84	8	rigidity	rigidity	NOUN
easat-3322	84	9	,	,	PUNCT
easat-3322	84	10	as	as	SCONJ
easat-3322	84	11	the	the	DET
easat-3322	84	12	predetermined	predetermine	VERB
easat-3322	84	13	standards	standard	NOUN
easat-3322	84	14	may	may	AUX
easat-3322	84	15	not	not	PART
easat-3322	84	16	always	always	ADV
easat-3322	84	17	reflect	reflect	VERB
easat-3322	84	18	the	the	DET
easat-3322	84	19	current	current	ADJ
easat-3322	84	20	market	market	NOUN
easat-3322	84	21	conditions	condition	NOUN
easat-3322	84	22	or	or	CCONJ
easat-3322	84	23	changes	change	NOUN
easat-3322	84	24	in	in	ADP
easat-3322	84	25	production	production	NOUN
easat-3322	84	26	processes	process	NOUN
easat-3322	84	27	,	,	PUNCT
easat-3322	84	28	leading	lead	VERB
easat-3322	84	29	to	to	ADP
easat-3322	84	30	inaccurate	inaccurate	ADJ
easat-3322	84	31	cost	cost	NOUN
easat-3322	84	32	assessments	assessment	NOUN
easat-3322	84	33	[	[	X
easat-3322	84	34	23	23	NUM
easat-3322	84	35	]	]	PUNCT
easat-3322	84	36	,	,	PUNCT
easat-3322	84	37	[	[	X
easat-3322	84	38	25	25	NUM
easat-3322	84	39	]	]	PUNCT
easat-3322	84	40	.	.	PUNCT
easat-3322	85	1	it	it	PRON
easat-3322	85	2	may	may	AUX
easat-3322	85	3	not	not	PART
easat-3322	85	4	be	be	AUX
easat-3322	85	5	suitable	suitable	ADJ
easat-3322	85	6	for	for	ADP
easat-3322	85	7	industries	industry	NOUN
easat-3322	85	8	with	with	ADP
easat-3322	85	9	rapidly	rapidly	ADV
easat-3322	85	10	changing	change	VERB
easat-3322	85	11	technologies	technology	NOUN
easat-3322	85	12	or	or	CCONJ
easat-3322	85	13	those	those	PRON
easat-3322	85	14	that	that	PRON
easat-3322	85	15	require	require	VERB
easat-3322	85	16	frequent	frequent	ADJ
easat-3322	85	17	updates	update	NOUN
easat-3322	85	18	to	to	PART
easat-3322	85	19	cost	cost	VERB
easat-3322	85	20	standards	standard	NOUN
easat-3322	85	21	[	[	X
easat-3322	85	22	21	21	NUM
easat-3322	85	23	]	]	PUNCT
easat-3322	85	24	.	.	PUNCT
easat-3322	86	1	implementing	implement	VERB
easat-3322	86	2	and	and	CCONJ
easat-3322	86	3	maintaining	maintain	VERB
easat-3322	86	4	a	a	DET
easat-3322	86	5	standard	standard	ADJ
easat-3322	86	6	costing	cost	VERB
easat-3322	86	7	system	system	NOUN
easat-3322	86	8	can	can	AUX
easat-3322	86	9	also	also	ADV
easat-3322	86	10	be	be	AUX
easat-3322	86	11	complex	complex	ADJ
easat-3322	86	12	and	and	CCONJ
easat-3322	86	13	resourceintensive	resourceintensive	NOUN
easat-3322	86	14	,	,	PUNCT
easat-3322	86	15	especially	especially	ADV
easat-3322	86	16	in	in	ADP
easat-3322	86	17	large	large	ADJ
easat-3322	86	18	organizations	organization	NOUN
easat-3322	86	19	with	with	ADP
easat-3322	86	20	diverse	diverse	ADJ
easat-3322	86	21	product	product	NOUN
easat-3322	86	22	lines	line	NOUN
easat-3322	86	23	and	and	CCONJ
easat-3322	86	24	production	production	NOUN
easat-3322	86	25	processes	process	NOUN
easat-3322	86	26	[	[	X
easat-3322	86	27	20	20	NUM
easat-3322	86	28	]	]	PUNCT
easat-3322	86	29	,	,	PUNCT
easat-3322	86	30	[	[	X
easat-3322	86	31	26	26	NUM
easat-3322	86	32	]	]	PUNCT
easat-3322	86	33	.	.	PUNCT
easat-3322	87	1	if	if	SCONJ
easat-3322	87	2	the	the	DET
easat-3322	87	3	cost	cost	NOUN
easat-3322	87	4	standards	standard	NOUN
easat-3322	87	5	are	be	AUX
easat-3322	87	6	not	not	PART
easat-3322	87	7	set	set	VERB
easat-3322	87	8	accurately	accurately	ADV
easat-3322	87	9	,	,	PUNCT
easat-3322	87	10	the	the	DET
easat-3322	87	11	comparison	comparison	NOUN
easat-3322	87	12	between	between	ADP
easat-3322	87	13	actual	actual	ADJ
easat-3322	87	14	and	and	CCONJ
easat-3322	87	15	standard	standard	ADJ
easat-3322	87	16	costs	cost	NOUN
easat-3322	87	17	can	can	AUX
easat-3322	87	18	provide	provide	VERB
easat-3322	87	19	misleading	misleading	ADJ
easat-3322	87	20	information	information	NOUN
easat-3322	87	21	,	,	PUNCT
easat-3322	87	22	leading	lead	VERB
easat-3322	87	23	to	to	ADP
easat-3322	87	24	incorrect	incorrect	ADJ
easat-3322	87	25	management	management	NOUN
easat-3322	87	26	decisions	decision	NOUN
easat-3322	87	27	[	[	X
easat-3322	87	28	24	24	NUM
easat-3322	87	29	]	]	PUNCT
easat-3322	87	30	,	,	PUNCT
easat-3322	87	31	[	[	X
easat-3322	87	32	25	25	NUM
easat-3322	87	33	]	]	PUNCT
easat-3322	87	34	.	.	PUNCT
easat-3322	88	1	additionally	additionally	ADV
easat-3322	88	2	,	,	PUNCT
easat-3322	88	3	an	an	DET
easat-3322	88	4	overemphasis	overemphasis	NOUN
easat-3322	88	5	on	on	ADP
easat-3322	88	6	cost	cost	NOUN
easat-3322	88	7	control	control	NOUN
easat-3322	88	8	may	may	AUX
easat-3322	88	9	lead	lead	VERB
easat-3322	88	10	to	to	ADP
easat-3322	88	11	a	a	DET
easat-3322	88	12	reduction	reduction	NOUN
easat-3322	88	13	in	in	ADP
easat-3322	88	14	product	product	NOUN
easat-3322	88	15	quality	quality	NOUN
easat-3322	88	16	or	or	CCONJ
easat-3322	88	17	employee	employee	NOUN
easat-3322	88	18	morale	morale	NOUN
easat-3322	88	19	if	if	SCONJ
easat-3322	88	20	costcutting	costcutte	VERB
easat-3322	88	21	measures	measure	NOUN
easat-3322	88	22	are	be	AUX
easat-3322	88	23	too	too	ADV
easat-3322	88	24	stringent	stringent	ADJ
easat-3322	88	25	[	[	X
easat-3322	88	26	23	23	NUM
easat-3322	88	27	]	]	SYM
easat-3322	88	28	.	.	PUNCT
easat-3322	89	1	standard	standard	ADJ
easat-3322	89	2	costing	costing	NOUN
easat-3322	89	3	may	may	AUX
easat-3322	89	4	also	also	ADV
easat-3322	89	5	not	not	PART
easat-3322	89	6	be	be	AUX
easat-3322	89	7	applicable	applicable	ADJ
easat-3322	89	8	to	to	ADP
easat-3322	89	9	all	all	DET
easat-3322	89	10	types	type	NOUN
easat-3322	89	11	of	of	ADP
easat-3322	89	12	industries	industry	NOUN
easat-3322	89	13	,	,	PUNCT
easat-3322	89	14	such	such	ADJ
easat-3322	89	15	as	as	ADP
easat-3322	89	16	service	service	NOUN
easat-3322	89	17	industries	industry	NOUN
easat-3322	89	18	or	or	CCONJ
easat-3322	89	19	environments	environment	NOUN
easat-3322	89	20	where	where	SCONJ
easat-3322	89	21	production	production	NOUN
easat-3322	89	22	processes	process	NOUN
easat-3322	89	23	are	be	AUX
easat-3322	89	24	highly	highly	ADV
easat-3322	89	25	variable	variable	ADJ
easat-3322	89	26	[	[	X
easat-3322	89	27	21	21	NUM
easat-3322	89	28	]	]	PUNCT
easat-3322	89	29	,	,	PUNCT
easat-3322	89	30	[	[	X
easat-3322	89	31	25	25	NUM
easat-3322	89	32	]	]	PUNCT
easat-3322	89	33	.	.	PUNCT
easat-3322	90	1	absorption	absorption	NOUN
easat-3322	90	2	costing	costing	NOUN
easat-3322	90	3	,	,	PUNCT
easat-3322	90	4	also	also	ADV
easat-3322	90	5	known	know	VERB
easat-3322	90	6	as	as	ADP
easat-3322	90	7	full	full	ADJ
easat-3322	90	8	costing	costing	NOUN
easat-3322	90	9	,	,	PUNCT
easat-3322	90	10	is	be	AUX
easat-3322	90	11	a	a	DET
easat-3322	90	12	method	method	NOUN
easat-3322	90	13	where	where	SCONJ
easat-3322	90	14	all	all	DET
easat-3322	90	15	manufacturing	manufacturing	NOUN
easat-3322	90	16	costs	cost	NOUN
easat-3322	90	17	,	,	PUNCT
easat-3322	90	18	both	both	PRON
easat-3322	90	19	fixed	fix	VERB
easat-3322	90	20	and	and	CCONJ
easat-3322	90	21	variable	variable	ADJ
easat-3322	90	22	,	,	PUNCT
easat-3322	90	23	are	be	AUX
easat-3322	90	24	allocated	allocate	VERB
easat-3322	90	25	to	to	ADP
easat-3322	90	26	the	the	DET
easat-3322	90	27	product	product	NOUN
easat-3322	90	28	.	.	PUNCT
easat-3322	91	1	this	this	DET
easat-3322	91	2	approach	approach	NOUN
easat-3322	91	3	provides	provide	VERB
easat-3322	91	4	a	a	DET
easat-3322	91	5	more	more	ADV
easat-3322	91	6	comprehensive	comprehensive	ADJ
easat-3322	91	7	view	view	NOUN
easat-3322	91	8	of	of	ADP
easat-3322	91	9	product	product	NOUN
easat-3322	91	10	costs	cost	NOUN
easat-3322	91	11	,	,	PUNCT
easat-3322	91	12	which	which	PRON
easat-3322	91	13	can	can	AUX
easat-3322	91	14	be	be	AUX
easat-3322	91	15	beneficial	beneficial	ADJ
easat-3322	91	16	for	for	ADP
easat-3322	91	17	pricing	pricing	NOUN
easat-3322	91	18	decisions	decision	NOUN
easat-3322	91	19	and	and	CCONJ
easat-3322	91	20	financial	financial	ADJ
easat-3322	91	21	reporting	reporting	NOUN
easat-3322	91	22	.	.	PUNCT
easat-3322	92	1	absorption	absorption	NOUN
easat-3322	92	2	costing	costing	NOUN
easat-3322	92	3	is	be	AUX
easat-3322	92	4	required	require	VERB
easat-3322	92	5	by	by	ADP
easat-3322	92	6	generally	generally	ADV
easat-3322	92	7	accepted	accept	VERB
easat-3322	92	8	accounting	accounting	NOUN
easat-3322	92	9	principles	principle	NOUN
easat-3322	92	10	and	and	CCONJ
easat-3322	92	11	international	international	ADJ
easat-3322	92	12	financial	financial	ADJ
easat-3322	92	13	reporting	reporting	NOUN
easat-3322	92	14	standards	standard	NOUN
easat-3322	92	15	for	for	ADP
easat-3322	92	16	external	external	ADJ
easat-3322	92	17	reporting	reporting	NOUN
easat-3322	92	18	,	,	PUNCT
easat-3322	92	19	ensuring	ensure	VERB
easat-3322	92	20	compliance	compliance	NOUN
easat-3322	92	21	and	and	CCONJ
easat-3322	92	22	consistency	consistency	NOUN
easat-3322	92	23	in	in	ADP
easat-3322	92	24	financial	financial	ADJ
easat-3322	92	25	statements	statement	NOUN
easat-3322	92	26	.	.	PUNCT
easat-3322	93	1	by	by	ADP
easat-3322	93	2	including	include	VERB
easat-3322	93	3	fixed	fix	VERB
easat-3322	93	4	manufacturing	manufacturing	NOUN
easat-3322	93	5	overhead	overhead	NOUN
easat-3322	93	6	in	in	ADP
easat-3322	93	7	inventory	inventory	NOUN
easat-3322	93	8	costs	cost	NOUN
easat-3322	93	9	,	,	PUNCT
easat-3322	93	10	absorption	absorption	NOUN
easat-3322	93	11	costing	costing	NOUN
easat-3322	93	12	can	can	AUX
easat-3322	93	13	result	result	VERB
easat-3322	93	14	in	in	ADP
easat-3322	93	15	higher	high	ADJ
easat-3322	93	16	inventory	inventory	NOUN
easat-3322	93	17	values	value	NOUN
easat-3322	93	18	on	on	ADP
easat-3322	93	19	the	the	DET
easat-3322	93	20	balance	balance	NOUN
easat-3322	93	21	sheet	sheet	NOUN
easat-3322	93	22	,	,	PUNCT
easat-3322	93	23	which	which	PRON
easat-3322	93	24	may	may	AUX
easat-3322	93	25	be	be	AUX
easat-3322	93	26	advantageous	advantageous	ADJ
easat-3322	93	27	for	for	ADP
easat-3322	93	28	companies	company	NOUN
easat-3322	93	29	looking	look	VERB
easat-3322	93	30	to	to	PART
easat-3322	93	31	improve	improve	VERB
easat-3322	93	32	their	their	PRON
easat-3322	93	33	financial	financial	ADJ
easat-3322	93	34	ratios	ratio	NOUN
easat-3322	93	35	.	.	PUNCT
easat-3322	94	1	it	it	PRON
easat-3322	94	2	allows	allow	VERB
easat-3322	94	3	for	for	ADP
easat-3322	94	4	a	a	DET
easat-3322	94	5	more	more	ADV
easat-3322	94	6	accurate	accurate	ADJ
easat-3322	94	7	analysis	analysis	NOUN
easat-3322	94	8	of	of	ADP
easat-3322	94	9	profitability	profitability	NOUN
easat-3322	94	10	by	by	ADP
easat-3322	94	11	ensuring	ensure	VERB
easat-3322	94	12	that	that	SCONJ
easat-3322	94	13	all	all	DET
easat-3322	94	14	costs	cost	NOUN
easat-3322	94	15	of	of	ADP
easat-3322	94	16	production	production	NOUN
easat-3322	94	17	are	be	AUX
easat-3322	94	18	considered	consider	VERB
easat-3322	94	19	when	when	SCONJ
easat-3322	94	20	calculating	calculate	VERB
easat-3322	94	21	the	the	DET
easat-3322	94	22	cost	cost	NOUN
easat-3322	94	23	of	of	ADP
easat-3322	94	24	goods	good	NOUN
easat-3322	94	25	sold	sell	VERB
easat-3322	94	26	[	[	PUNCT
easat-3322	94	27	27	27	NUM
easat-3322	94	28	]	]	PUNCT
easat-3322	94	29	.	.	PUNCT
easat-3322	95	1	however	however	ADV
easat-3322	95	2	,	,	PUNCT
easat-3322	95	3	absorption	absorption	NOUN
easat-3322	95	4	costing	costing	NOUN
easat-3322	95	5	can	can	AUX
easat-3322	95	6	sometimes	sometimes	ADV
easat-3322	95	7	provide	provide	VERB
easat-3322	95	8	misleading	misleading	ADJ
easat-3322	95	9	information	information	NOUN
easat-3322	95	10	for	for	ADP
easat-3322	95	11	internal	internal	ADJ
easat-3322	95	12	decisionmaking	decisionmaking	NOUN
easat-3322	95	13	.	.	PUNCT
easat-3322	96	1	for	for	ADP
easat-3322	96	2	instance	instance	NOUN
easat-3322	96	3	,	,	PUNCT
easat-3322	96	4	it	it	PRON
easat-3322	96	5	may	may	AUX
easat-3322	96	6	indicate	indicate	VERB
easat-3322	96	7	higher	high	ADJ
easat-3322	96	8	profitability	profitability	NOUN
easat-3322	96	9	due	due	ADP
easat-3322	96	10	to	to	ADP
easat-3322	96	11	higher	high	ADJ
easat-3322	96	12	inventory	inventory	NOUN
easat-3322	96	13	levels	level	NOUN
easat-3322	96	14	,	,	PUNCT
easat-3322	96	15	which	which	PRON
easat-3322	96	16	might	might	AUX
easat-3322	96	17	not	not	PART
easat-3322	96	18	reflect	reflect	VERB
easat-3322	96	19	the	the	DET
easat-3322	96	20	actual	actual	ADJ
easat-3322	96	21	financial	financial	ADJ
easat-3322	96	22	health	health	NOUN
easat-3322	96	23	of	of	ADP
easat-3322	96	24	the	the	DET
easat-3322	96	25	company	company	NOUN
easat-3322	96	26	.	.	PUNCT
easat-3322	97	1	the	the	DET
easat-3322	97	2	method	method	NOUN
easat-3322	97	3	can	can	AUX
easat-3322	97	4	also	also	ADV
easat-3322	97	5	be	be	AUX
easat-3322	97	6	more	more	ADV
easat-3322	97	7	complex	complex	ADJ
easat-3322	97	8	and	and	CCONJ
easat-3322	97	9	timeconsuming	timeconsuming	ADJ
easat-3322	97	10	to	to	PART
easat-3322	97	11	implement	implement	VERB
easat-3322	97	12	compared	compare	VERB
easat-3322	97	13	to	to	ADP
easat-3322	97	14	variable	variable	ADJ
easat-3322	97	15	costing	costing	NOUN
easat-3322	97	16	,	,	PUNCT
easat-3322	97	17	as	as	SCONJ
easat-3322	97	18	it	it	PRON
easat-3322	97	19	requires	require	VERB
easat-3322	97	20	the	the	DET
easat-3322	97	21	allocation	allocation	NOUN
easat-3322	97	22	of	of	ADP
easat-3322	97	23	fixed	fix	VERB
easat-3322	97	24	manufacturing	manufacturing	NOUN
easat-3322	97	25	overhead	overhead	ADV
easat-3322	97	26	to	to	ADP
easat-3322	97	27	products	product	NOUN
easat-3322	97	28	.	.	PUNCT
easat-3322	98	1	this	this	PRON
easat-3322	98	2	can	can	AUX
easat-3322	98	3	induce	induce	VERB
easat-3322	98	4	managers	manager	NOUN
easat-3322	98	5	to	to	PART
easat-3322	98	6	produce	produce	VERB
easat-3322	98	7	more	more	ADJ
easat-3322	98	8	than	than	ADP
easat-3322	98	9	necessary	necessary	ADJ
easat-3322	98	10	to	to	PART
easat-3322	98	11	allocate	allocate	VERB
easat-3322	98	12	more	more	ADJ
easat-3322	98	13	fixed	fix	VERB
easat-3322	98	14	costs	cost	NOUN
easat-3322	98	15	to	to	ADP
easat-3322	98	16	inventory	inventory	NOUN
easat-3322	98	17	,	,	PUNCT
easat-3322	98	18	leading	lead	VERB
easat-3322	98	19	to	to	ADP
easat-3322	98	20	overproduction	overproduction	NOUN
easat-3322	98	21	and	and	CCONJ
easat-3322	98	22	increased	increase	VERB
easat-3322	98	23	holding	holding	NOUN
easat-3322	98	24	costs	cost	NOUN
easat-3322	98	25	.	.	PUNCT
easat-3322	99	1	for	for	ADP
easat-3322	99	2	internal	internal	ADJ
easat-3322	99	3	decision	decision	NOUN
easat-3322	99	4	-	-	PUNCT
easat-3322	99	5	making	making	NOUN
easat-3322	99	6	,	,	PUNCT
easat-3322	99	7	variable	variable	ADJ
easat-3322	99	8	costing	costing	NOUN
easat-3322	99	9	might	might	AUX
easat-3322	99	10	be	be	AUX
easat-3322	99	11	more	more	ADV
easat-3322	99	12	useful	useful	ADJ
easat-3322	99	13	as	as	SCONJ
easat-3322	99	14	it	it	PRON
easat-3322	99	15	provides	provide	VERB
easat-3322	99	16	clearer	clear	ADJ
easat-3322	99	17	insights	insight	NOUN
easat-3322	99	18	into	into	ADP
easat-3322	99	19	the	the	DET
easat-3322	99	20	impact	impact	NOUN
easat-3322	99	21	of	of	ADP
easat-3322	99	22	fixed	fix	VERB
easat-3322	99	23	and	and	CCONJ
easat-3322	99	24	variable	variable	ADJ
easat-3322	99	25	costs	cost	NOUN
easat-3322	99	26	on	on	ADP
easat-3322	99	27	profitability	profitability	NOUN
easat-3322	99	28	[	[	X
easat-3322	99	29	27	27	NUM
easat-3322	99	30	]	]	PUNCT
easat-3322	99	31	.	.	PUNCT
easat-3322	100	1	marginal	marginal	ADJ
easat-3322	100	2	costing	costing	NOUN
easat-3322	100	3	,	,	PUNCT
easat-3322	100	4	also	also	ADV
easat-3322	100	5	known	know	VERB
easat-3322	100	6	as	as	ADP
easat-3322	100	7	variable	variable	ADJ
easat-3322	100	8	costing	costing	NOUN
easat-3322	100	9	,	,	PUNCT
easat-3322	100	10	is	be	AUX
easat-3322	100	11	a	a	DET
easat-3322	100	12	cost	cost	NOUN
easat-3322	100	13	accounting	accounting	NOUN
easat-3322	100	14	method	method	NOUN
easat-3322	100	15	that	that	PRON
easat-3322	100	16	differentiates	differentiate	NOUN
easat-3322	100	17	between	between	ADP
easat-3322	100	18	fixed	fix	VERB
easat-3322	100	19	and	and	CCONJ
easat-3322	100	20	variable	variable	ADJ
easat-3322	100	21	costs	cost	NOUN
easat-3322	100	22	.	.	PUNCT
easat-3322	101	1	this	this	DET
easat-3322	101	2	technique	technique	NOUN
easat-3322	101	3	is	be	AUX
easat-3322	101	4	widely	widely	ADV
easat-3322	101	5	used	use	VERB
easat-3322	101	6	to	to	PART
easat-3322	101	7	analyze	analyze	VERB
easat-3322	101	8	the	the	DET
easat-3322	101	9	relationship	relationship	NOUN
easat-3322	101	10	between	between	ADP
easat-3322	101	11	cost	cost	NOUN
easat-3322	101	12	,	,	PUNCT
easat-3322	101	13	volume	volume	NOUN
easat-3322	101	14	,	,	PUNCT
easat-3322	101	15	and	and	CCONJ
easat-3322	101	16	profit	profit	NOUN
easat-3322	101	17	,	,	PUNCT
easat-3322	101	18	providing	provide	VERB
easat-3322	101	19	valuable	valuable	ADJ
easat-3322	101	20	insights	insight	NOUN
easat-3322	101	21	for	for	ADP
easat-3322	101	22	decision	decision	NOUN
easat-3322	101	23	-	-	PUNCT
easat-3322	101	24	making	making	NOUN
easat-3322	101	25	in	in	ADP
easat-3322	101	26	business	business	NOUN
easat-3322	101	27	operations	operation	NOUN
easat-3322	101	28	.	.	PUNCT
easat-3322	102	1	marginal	marginal	ADJ
easat-3322	102	2	costing	cost	VERB
easat-3322	102	3	simplifies	simplifie	NOUN
easat-3322	102	4	the	the	DET
easat-3322	102	5	process	process	NOUN
easat-3322	102	6	of	of	ADP
easat-3322	102	7	cost	cost	NOUN
easat-3322	102	8	control	control	NOUN
easat-3322	102	9	by	by	ADP
easat-3322	102	10	focusing	focus	VERB
easat-3322	102	11	on	on	ADP
easat-3322	102	12	variable	variable	ADJ
easat-3322	102	13	costs	cost	NOUN
easat-3322	102	14	,	,	PUNCT
easat-3322	102	15	which	which	PRON
easat-3322	102	16	are	be	AUX
easat-3322	102	17	directly	directly	ADV
easat-3322	102	18	related	relate	VERB
easat-3322	102	19	to	to	ADP
easat-3322	102	20	production	production	NOUN
easat-3322	102	21	levels	level	NOUN
easat-3322	102	22	.	.	PUNCT
easat-3322	103	1	this	this	PRON
easat-3322	103	2	allows	allow	VERB
easat-3322	103	3	businesses	business	NOUN
easat-3322	103	4	to	to	PART
easat-3322	103	5	easily	easily	ADV
easat-3322	103	6	identify	identify	VERB
easat-3322	103	7	and	and	CCONJ
easat-3322	103	8	manage	manage	VERB
easat-3322	103	9	costs	cost	NOUN
easat-3322	103	10	that	that	DET
easat-3322	103	11	fluctuate	fluctuate	NOUN
easat-3322	103	12	with	with	ADP
easat-3322	103	13	production	production	NOUN
easat-3322	103	14	volume	volume	NOUN
easat-3322	103	15	[	[	X
easat-3322	103	16	28	28	NUM
easat-3322	103	17	]	]	PUNCT
easat-3322	103	18	.	.	PUNCT
easat-3322	104	1	by	by	ADP
easat-3322	104	2	distinguishing	distinguish	VERB
easat-3322	104	3	between	between	ADP
easat-3322	104	4	fixed	fix	VERB
easat-3322	104	5	and	and	CCONJ
easat-3322	104	6	variable	variable	ADJ
easat-3322	104	7	costs	cost	NOUN
easat-3322	104	8	,	,	PUNCT
easat-3322	104	9	marginal	marginal	ADJ
easat-3322	104	10	costing	cost	VERB
easat-3322	104	11	aids	aid	NOUN
easat-3322	104	12	in	in	ADP
easat-3322	104	13	making	make	VERB
easat-3322	104	14	informed	informed	ADJ
easat-3322	104	15	decisions	decision	NOUN
easat-3322	104	16	regarding	regard	VERB
easat-3322	104	17	pricing	pricing	NOUN
easat-3322	104	18	,	,	PUNCT
easat-3322	104	19	production	production	NOUN
easat-3322	104	20	levels	level	NOUN
easat-3322	104	21	,	,	PUNCT
easat-3322	104	22	and	and	CCONJ
easat-3322	104	23	product	product	NOUN
easat-3322	104	24	mix	mix	NOUN
easat-3322	104	25	.	.	PUNCT
easat-3322	105	1	one	one	NUM
easat-3322	105	2	of	of	ADP
easat-3322	105	3	the	the	DET
easat-3322	105	4	main	main	ADJ
easat-3322	105	5	criticisms	criticism	NOUN
easat-3322	105	6	of	of	ADP
easat-3322	105	7	marginal	marginal	ADJ
easat-3322	105	8	costing	costing	NOUN
easat-3322	105	9	is	be	AUX
easat-3322	105	10	that	that	SCONJ
easat-3322	105	11	it	it	PRON
easat-3322	105	12	ignores	ignore	VERB
easat-3322	105	13	fixed	fixed	ADJ
easat-3322	105	14	costs	cost	NOUN
easat-3322	105	15	in	in	ADP
easat-3322	105	16	the	the	DET
easat-3322	105	17	short	short	ADJ
easat-3322	105	18	term	term	NOUN
easat-3322	105	19	.	.	PUNCT
easat-3322	106	1	this	this	PRON
easat-3322	106	2	can	can	AUX
easat-3322	106	3	lead	lead	VERB
easat-3322	106	4	to	to	ADP
easat-3322	106	5	underestimating	underestimate	VERB
easat-3322	106	6	the	the	DET
easat-3322	106	7	total	total	ADJ
easat-3322	106	8	cost	cost	NOUN
easat-3322	106	9	of	of	ADP
easat-3322	106	10	production	production	NOUN
easat-3322	106	11	and	and	CCONJ
easat-3322	106	12	may	may	AUX
easat-3322	106	13	result	result	VERB
easat-3322	106	14	in	in	ADP
easat-3322	106	15	pricing	pricing	NOUN
easat-3322	106	16	decisions	decision	NOUN
easat-3322	106	17	that	that	PRON
easat-3322	106	18	do	do	AUX
easat-3322	106	19	not	not	PART
easat-3322	106	20	cover	cover	VERB
easat-3322	106	21	all	all	DET
easat-3322	106	22	costs	cost	NOUN
easat-3322	106	23	in	in	ADP
easat-3322	106	24	the	the	DET
easat-3322	106	25	long	long	ADJ
easat-3322	106	26	run	run	NOUN
easat-3322	106	27	.	.	PUNCT
easat-3322	107	1	since	since	SCONJ
easat-3322	107	2	marginal	marginal	ADJ
easat-3322	107	3	costing	costing	NOUN
easat-3322	107	4	focuses	focus	VERB
easat-3322	107	5	primarily	primarily	ADV
easat-3322	107	6	on	on	ADP
easat-3322	107	7	variable	variable	ADJ
easat-3322	107	8	costs	cost	NOUN
easat-3322	107	9	,	,	PUNCT
easat-3322	107	10	it	it	PRON
easat-3322	107	11	may	may	AUX
easat-3322	107	12	not	not	PART
easat-3322	107	13	be	be	AUX
easat-3322	107	14	suitable	suitable	ADJ
easat-3322	107	15	for	for	ADP
easat-3322	107	16	long	long	ADJ
easat-3322	107	17	-	-	PUNCT
easat-3322	107	18	term	term	NOUN
easat-3322	107	19	strategic	strategic	ADJ
easat-3322	107	20	decisions	decision	NOUN
easat-3322	107	21	that	that	PRON
easat-3322	107	22	require	require	VERB
easat-3322	107	23	a	a	DET
easat-3322	107	24	comprehensive	comprehensive	ADJ
easat-3322	107	25	understanding	understanding	NOUN
easat-3322	107	26	of	of	ADP
easat-3322	107	27	both	both	DET
easat-3322	107	28	fixed	fix	VERB
easat-3322	107	29	and	and	CCONJ
easat-3322	107	30	variable	variable	ADJ
easat-3322	107	31	costs	cost	NOUN
easat-3322	107	32	.	.	PUNCT
easat-3322	108	1	in	in	ADP
easat-3322	108	2	industries	industry	NOUN
easat-3322	108	3	with	with	ADP
easat-3322	108	4	high	high	ADJ
easat-3322	108	5	fixed	fix	VERB
easat-3322	108	6	costs	cost	NOUN
easat-3322	108	7	,	,	PUNCT
easat-3322	108	8	marginal	marginal	ADJ
easat-3322	108	9	costing	costing	NOUN
easat-3322	108	10	can	can	AUX
easat-3322	108	11	provide	provide	VERB
easat-3322	108	12	misleading	mislead	VERB
easat-3322	108	13	information	information	NOUN
easat-3322	108	14	about	about	ADP
easat-3322	108	15	profitability	profitability	NOUN
easat-3322	108	16	.	.	PUNCT
easat-3322	109	1	additionally	additionally	ADV
easat-3322	109	2	,	,	PUNCT
easat-3322	109	3	accurately	accurately	ADV
easat-3322	109	4	separating	separate	VERB
easat-3322	109	5	fixed	fix	VERB
easat-3322	109	6	and	and	CCONJ
easat-3322	109	7	variable	variable	ADJ
easat-3322	109	8	costs	cost	NOUN
easat-3322	109	9	can	can	AUX
easat-3322	109	10	be	be	AUX
easat-3322	109	11	complex	complex	ADJ
easat-3322	109	12	and	and	CCONJ
easat-3322	109	13	timeconsuming	timeconsuming	ADJ
easat-3322	109	14	,	,	PUNCT
easat-3322	109	15	which	which	PRON
easat-3322	109	16	can	can	AUX
easat-3322	109	17	reduce	reduce	VERB
easat-3322	109	18	the	the	DET
easat-3322	109	19	effectiveness	effectiveness	NOUN
easat-3322	109	20	of	of	ADP
easat-3322	109	21	marginal	marginal	ADJ
easat-3322	109	22	costing	costing	NOUN
easat-3322	109	23	as	as	ADP
easat-3322	109	24	a	a	DET
easat-3322	109	25	decision	decision	NOUN
easat-3322	109	26	-	-	PUNCT
easat-3322	109	27	making	make	VERB
easat-3322	109	28	tool	tool	NOUN
easat-3322	109	29	[	[	X
easat-3322	109	30	28	28	NUM
easat-3322	109	31	]	]	PUNCT
easat-3322	109	32	.	.	PUNCT
easat-3322	110	1	throughput	throughput	NOUN
easat-3322	110	2	costing	cost	VERB
easat-3322	110	3	is	be	AUX
easat-3322	110	4	a	a	DET
easat-3322	110	5	cost	cost	NOUN
easat-3322	110	6	accounting	accounting	NOUN
easat-3322	110	7	method	method	NOUN
easat-3322	110	8	that	that	PRON
easat-3322	110	9	is	be	AUX
easat-3322	110	10	particularly	particularly	ADV
easat-3322	110	11	effective	effective	ADJ
easat-3322	110	12	in	in	ADP
easat-3322	110	13	measuring	measure	VERB
easat-3322	110	14	organizational	organizational	ADJ
easat-3322	110	15	performance	performance	NOUN
easat-3322	110	16	in	in	ADP
easat-3322	110	17	smart	smart	ADJ
easat-3322	110	18	factory	factory	NOUN
easat-3322	110	19	environments	environment	NOUN
easat-3322	110	20	.	.	PUNCT
easat-3322	111	1	by	by	ADP
easat-3322	111	2	focusing	focus	VERB
easat-3322	111	3	on	on	ADP
easat-3322	111	4	cost	cost	NOUN
easat-3322	111	5	indicators	indicator	NOUN
easat-3322	111	6	and	and	CCONJ
easat-3322	111	7	supporting	support	VERB
easat-3322	111	8	performance	performance	NOUN
easat-3322	111	9	efficiency	efficiency	NOUN
easat-3322	111	10	and	and	CCONJ
easat-3322	111	11	effectiveness	effectiveness	NOUN
easat-3322	111	12	,	,	PUNCT
easat-3322	111	13	throughput	throughput	NOUN
easat-3322	111	14	costing	costing	NOUN
easat-3322	111	15	provides	provide	VERB
easat-3322	111	16	valuable	valuable	ADJ
easat-3322	111	17	information	information	NOUN
easat-3322	111	18	for	for	ADP
easat-3322	111	19	internal	internal	ADJ
easat-3322	111	20	benchmarking	benchmarking	NOUN
easat-3322	111	21	and	and	CCONJ
easat-3322	111	22	helps	help	VERB
easat-3322	111	23	organizations	organization	NOUN
easat-3322	111	24	assess	assess	VERB
easat-3322	111	25	and	and	CCONJ
easat-3322	111	26	improve	improve	VERB
easat-3322	111	27	cost	cost	NOUN
easat-3322	111	28	efficiency	efficiency	NOUN
easat-3322	111	29	over	over	ADP
easat-3322	111	30	time	time	NOUN
easat-3322	111	31	[	[	X
easat-3322	111	32	29	29	NUM
easat-3322	111	33	]	]	PUNCT
easat-3322	111	34	,	,	PUNCT
easat-3322	111	35	[	[	X
easat-3322	111	36	30	30	NUM
easat-3322	111	37	]	]	PUNCT
easat-3322	111	38	.	.	PUNCT
easat-3322	112	1	the	the	DET
easat-3322	112	2	method	method	NOUN
easat-3322	112	3	is	be	AUX
easat-3322	112	4	adaptable	adaptable	ADJ
easat-3322	112	5	to	to	ADP
easat-3322	112	6	various	various	ADJ
easat-3322	112	7	production	production	NOUN
easat-3322	112	8	environments	environment	NOUN
easat-3322	112	9	,	,	PUNCT
easat-3322	112	10	including	include	VERB
easat-3322	112	11	those	those	PRON
easat-3322	112	12	with	with	ADP
easat-3322	112	13	high	high	ADJ
easat-3322	112	14	demand	demand	NOUN
easat-3322	112	15	variation	variation	NOUN
easat-3322	112	16	and	and	CCONJ
easat-3322	112	17	offshored	offshore	VERB
easat-3322	112	18	supply	supply	NOUN
easat-3322	112	19	chains	chain	NOUN
easat-3322	112	20	,	,	PUNCT
easat-3322	112	21	where	where	SCONJ
easat-3322	112	22	traditional	traditional	ADJ
easat-3322	112	23	accounting	accounting	NOUN
easat-3322	112	24	methods	method	NOUN
easat-3322	112	25	may	may	AUX
easat-3322	112	26	fall	fall	VERB
easat-3322	112	27	short	short	ADJ
easat-3322	112	28	[	[	X
easat-3322	112	29	31	31	NUM
easat-3322	112	30	]	]	PUNCT
easat-3322	112	31	.	.	PUNCT
easat-3322	113	1	throughput	throughput	NOUN
easat-3322	113	2	accounting	accounting	NOUN
easat-3322	113	3	is	be	AUX
easat-3322	113	4	especially	especially	ADV
easat-3322	113	5	useful	useful	ADJ
easat-3322	113	6	in	in	ADP
easat-3322	113	7	modern	modern	ADJ
easat-3322	113	8	manufacturing	manufacturing	NOUN
easat-3322	113	9	environments	environment	NOUN
easat-3322	113	10	,	,	PUNCT
easat-3322	113	11	such	such	ADJ
easat-3322	113	12	as	as	ADP
easat-3322	113	13	industry	industry	NOUN
easat-3322	113	14	4.0	4.0	NUM
easat-3322	113	15	,	,	PUNCT
easat-3322	113	16	where	where	SCONJ
easat-3322	113	17	it	it	PRON
easat-3322	113	18	can	can	AUX
easat-3322	113	19	enhance	enhance	VERB
easat-3322	113	20	flexibility	flexibility	NOUN
easat-3322	113	21	and	and	CCONJ
easat-3322	113	22	productivity	productivity	NOUN
easat-3322	113	23	through	through	ADP
easat-3322	113	24	the	the	DET
easat-3322	113	25	use	use	NOUN
easat-3322	113	26	of	of	ADP
easat-3322	113	27	advanced	advanced	ADJ
easat-3322	113	28	technologies	technology	NOUN
easat-3322	113	29	like	like	ADP
easat-3322	113	30	autonomous	autonomous	ADJ
easat-3322	113	31	mobile	mobile	ADJ
easat-3322	113	32	robots	robot	NOUN
easat-3322	113	33	[	[	X
easat-3322	113	34	32	32	NUM
easat-3322	113	35	]	]	PUNCT
easat-3322	113	36	.	.	PUNCT
easat-3322	114	1	6068	6068	NUM
easat-3322	114	2	edelweiss	edelweiss	PROPN
easat-3322	114	3	applied	apply	VERB
easat-3322	114	4	science	science	NOUN
easat-3322	114	5	and	and	CCONJ
easat-3322	114	6	technology	technology	NOUN
easat-3322	114	7	issn	issn	PROPN
easat-3322	114	8	:	:	PUNCT
easat-3322	114	9	2576	2576	NUM
easat-3322	114	10	-	-	SYM
easat-3322	114	11	8484	8484	NUM
easat-3322	114	12	vol	vol	NOUN
easat-3322	114	13	.	.	PROPN
easat-3322	114	14	8	8	NUM
easat-3322	114	15	,	,	PUNCT
easat-3322	114	16	no	no	INTJ
easat-3322	114	17	.	.	NOUN
easat-3322	114	18	6	6	NUM
easat-3322	114	19	:	:	SYM
easat-3322	114	20	6064	6064	NUM
easat-3322	114	21	-	-	SYM
easat-3322	114	22	6082	6082	NUM
easat-3322	114	23	,	,	PUNCT
easat-3322	114	24	2024	2024	NUM
easat-3322	114	25	doi	doi	NOUN
easat-3322	114	26	:	:	PUNCT
easat-3322	114	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	114	28	©	©	PROPN
easat-3322	114	29	2024	2024	NUM
easat-3322	114	30	by	by	ADP
easat-3322	114	31	the	the	DET
easat-3322	114	32	authors	author	NOUN
easat-3322	114	33	;	;	PUNCT
easat-3322	114	34	licensee	licensee	PROPN
easat-3322	114	35	learning	learning	NOUN
easat-3322	114	36	gate	gate	VERB
easat-3322	114	37	one	one	NUM
easat-3322	114	38	of	of	ADP
easat-3322	114	39	the	the	DET
easat-3322	114	40	limitations	limitation	NOUN
easat-3322	114	41	of	of	ADP
easat-3322	114	42	throughput	throughput	NOUN
easat-3322	114	43	costing	cost	VERB
easat-3322	114	44	is	be	AUX
easat-3322	114	45	that	that	SCONJ
easat-3322	114	46	it	it	PRON
easat-3322	114	47	primarily	primarily	ADV
easat-3322	114	48	focuses	focus	VERB
easat-3322	114	49	on	on	ADP
easat-3322	114	50	short	short	ADJ
easat-3322	114	51	-	-	PUNCT
easat-3322	114	52	term	term	NOUN
easat-3322	114	53	financial	financial	ADJ
easat-3322	114	54	performance	performance	NOUN
easat-3322	114	55	,	,	PUNCT
easat-3322	114	56	which	which	PRON
easat-3322	114	57	may	may	AUX
easat-3322	114	58	not	not	PART
easat-3322	114	59	always	always	ADV
easat-3322	114	60	align	align	VERB
easat-3322	114	61	with	with	ADP
easat-3322	114	62	an	an	DET
easat-3322	114	63	organization	organization	NOUN
easat-3322	114	64	’s	’s	PART
easat-3322	114	65	long	long	ADJ
easat-3322	114	66	-	-	PUNCT
easat-3322	114	67	term	term	NOUN
easat-3322	114	68	strategic	strategic	ADJ
easat-3322	114	69	goals	goal	NOUN
easat-3322	114	70	[	[	X
easat-3322	114	71	33	33	NUM
easat-3322	114	72	]	]	PUNCT
easat-3322	114	73	.	.	PUNCT
easat-3322	115	1	the	the	DET
easat-3322	115	2	method	method	NOUN
easat-3322	115	3	is	be	AUX
easat-3322	115	4	mainly	mainly	ADV
easat-3322	115	5	applicable	applicable	ADJ
easat-3322	115	6	in	in	ADP
easat-3322	115	7	environments	environment	NOUN
easat-3322	115	8	where	where	SCONJ
easat-3322	115	9	the	the	DET
easat-3322	115	10	theory	theory	NOUN
easat-3322	115	11	of	of	ADP
easat-3322	115	12	constraints	constraint	NOUN
easat-3322	115	13	is	be	AUX
easat-3322	115	14	relevant	relevant	ADJ
easat-3322	115	15	,	,	PUNCT
easat-3322	115	16	which	which	PRON
easat-3322	115	17	may	may	AUX
easat-3322	115	18	limit	limit	VERB
easat-3322	115	19	its	its	PRON
easat-3322	115	20	usefulness	usefulness	NOUN
easat-3322	115	21	in	in	ADP
easat-3322	115	22	other	other	ADJ
easat-3322	115	23	contexts	context	NOUN
easat-3322	115	24	[	[	X
easat-3322	115	25	34	34	NUM
easat-3322	115	26	]	]	PUNCT
easat-3322	115	27	.	.	PUNCT
easat-3322	116	1	throughput	throughput	NOUN
easat-3322	116	2	costing	cost	VERB
easat-3322	116	3	may	may	AUX
easat-3322	116	4	not	not	PART
easat-3322	116	5	provide	provide	VERB
easat-3322	116	6	a	a	DET
easat-3322	116	7	comprehensive	comprehensive	ADJ
easat-3322	116	8	view	view	NOUN
easat-3322	116	9	of	of	ADP
easat-3322	116	10	all	all	DET
easat-3322	116	11	cost	cost	NOUN
easat-3322	116	12	factors	factor	NOUN
easat-3322	116	13	,	,	PUNCT
easat-3322	116	14	particularly	particularly	ADV
easat-3322	116	15	in	in	ADP
easat-3322	116	16	complex	complex	ADJ
easat-3322	116	17	production	production	NOUN
easat-3322	116	18	systems	system	NOUN
easat-3322	116	19	with	with	ADP
easat-3322	116	20	multiple	multiple	ADJ
easat-3322	116	21	constraints	constraint	NOUN
easat-3322	116	22	.	.	PUNCT
easat-3322	117	1	the	the	DET
easat-3322	117	2	effectiveness	effectiveness	NOUN
easat-3322	117	3	of	of	ADP
easat-3322	117	4	throughput	throughput	NOUN
easat-3322	117	5	costing	cost	VERB
easat-3322	117	6	also	also	ADV
easat-3322	117	7	relies	rely	VERB
easat-3322	117	8	heavily	heavily	ADV
easat-3322	117	9	on	on	ADP
easat-3322	117	10	accurate	accurate	ADJ
easat-3322	117	11	and	and	CCONJ
easat-3322	117	12	timely	timely	ADJ
easat-3322	117	13	data	datum	NOUN
easat-3322	117	14	,	,	PUNCT
easat-3322	117	15	and	and	CCONJ
easat-3322	117	16	inaccurate	inaccurate	ADJ
easat-3322	117	17	data	datum	NOUN
easat-3322	117	18	can	can	AUX
easat-3322	117	19	lead	lead	VERB
easat-3322	117	20	to	to	ADP
easat-3322	117	21	incorrect	incorrect	ADJ
easat-3322	117	22	conclusions	conclusion	NOUN
easat-3322	117	23	and	and	CCONJ
easat-3322	117	24	poor	poor	ADJ
easat-3322	117	25	decision	decision	NOUN
easat-3322	117	26	-	-	PUNCT
easat-3322	117	27	making	making	NOUN
easat-3322	117	28	[	[	X
easat-3322	117	29	30	30	NUM
easat-3322	117	30	]	]	PUNCT
easat-3322	117	31	.	.	PUNCT
easat-3322	118	1	implementing	implement	VERB
easat-3322	118	2	throughput	throughput	NOUN
easat-3322	118	3	costing	costing	NOUN
easat-3322	118	4	can	can	AUX
easat-3322	118	5	be	be	AUX
easat-3322	118	6	resource	resource	NOUN
easat-3322	118	7	-	-	PUNCT
easat-3322	118	8	intensive	intensive	ADJ
easat-3322	118	9	,	,	PUNCT
easat-3322	118	10	as	as	SCONJ
easat-3322	118	11	it	it	PRON
easat-3322	118	12	requires	require	VERB
easat-3322	118	13	continuous	continuous	ADJ
easat-3322	118	14	monitoring	monitoring	NOUN
easat-3322	118	15	and	and	CCONJ
easat-3322	118	16	updating	updating	NOUN
easat-3322	118	17	of	of	ADP
easat-3322	118	18	data	datum	NOUN
easat-3322	118	19	.	.	PUNCT
easat-3322	119	1	if	if	SCONJ
easat-3322	119	2	not	not	PART
easat-3322	119	3	properly	properly	ADV
easat-3322	119	4	implemented	implement	VERB
easat-3322	119	5	,	,	PUNCT
easat-3322	119	6	it	it	PRON
easat-3322	119	7	may	may	AUX
easat-3322	119	8	lead	lead	VERB
easat-3322	119	9	to	to	ADP
easat-3322	119	10	mismanagement	mismanagement	NOUN
easat-3322	119	11	of	of	ADP
easat-3322	119	12	resources	resource	NOUN
easat-3322	119	13	,	,	PUNCT
easat-3322	119	14	particularly	particularly	ADV
easat-3322	119	15	in	in	ADP
easat-3322	119	16	areas	area	NOUN
easat-3322	119	17	not	not	PART
easat-3322	119	18	directly	directly	ADV
easat-3322	119	19	related	relate	VERB
easat-3322	119	20	to	to	ADP
easat-3322	119	21	throughput	throughput	NOUN
easat-3322	119	22	,	,	PUNCT
easat-3322	119	23	such	such	ADJ
easat-3322	119	24	as	as	ADP
easat-3322	119	25	administrative	administrative	ADJ
easat-3322	119	26	and	and	CCONJ
easat-3322	119	27	support	support	NOUN
easat-3322	119	28	functions	function	NOUN
easat-3322	119	29	[	[	X
easat-3322	119	30	35	35	NUM
easat-3322	119	31	]	]	PUNCT
easat-3322	119	32	.	.	PUNCT
easat-3322	120	1	moreover	moreover	ADV
easat-3322	120	2	,	,	PUNCT
easat-3322	120	3	there	there	PRON
easat-3322	120	4	is	be	VERB
easat-3322	120	5	a	a	DET
easat-3322	120	6	risk	risk	NOUN
easat-3322	120	7	of	of	ADP
easat-3322	120	8	overemphasizing	overemphasize	VERB
easat-3322	120	9	throughput	throughput	NOUN
easat-3322	120	10	at	at	ADP
easat-3322	120	11	the	the	DET
easat-3322	120	12	expense	expense	NOUN
easat-3322	120	13	of	of	ADP
easat-3322	120	14	other	other	ADJ
easat-3322	120	15	important	important	ADJ
easat-3322	120	16	performance	performance	NOUN
easat-3322	120	17	metrics	metric	NOUN
easat-3322	120	18	,	,	PUNCT
easat-3322	120	19	such	such	ADJ
easat-3322	120	20	as	as	ADP
easat-3322	120	21	quality	quality	NOUN
easat-3322	120	22	and	and	CCONJ
easat-3322	120	23	customer	customer	NOUN
easat-3322	120	24	satisfaction	satisfaction	NOUN
easat-3322	120	25	.	.	PUNCT
easat-3322	121	1	product	product	NOUN
easat-3322	121	2	costing	cost	VERB
easat-3322	121	3	in	in	ADP
easat-3322	121	4	garment	garment	NOUN
easat-3322	121	5	manufacturing	manufacturing	NOUN
easat-3322	121	6	is	be	AUX
easat-3322	121	7	a	a	DET
easat-3322	121	8	critical	critical	ADJ
easat-3322	121	9	aspect	aspect	NOUN
easat-3322	121	10	that	that	PRON
easat-3322	121	11	determines	determine	VERB
easat-3322	121	12	the	the	DET
easat-3322	121	13	competitiveness	competitiveness	NOUN
easat-3322	121	14	and	and	CCONJ
easat-3322	121	15	profitability	profitability	NOUN
easat-3322	121	16	of	of	ADP
easat-3322	121	17	garment	garment	NOUN
easat-3322	121	18	products	product	NOUN
easat-3322	121	19	in	in	ADP
easat-3322	121	20	the	the	DET
easat-3322	121	21	global	global	ADJ
easat-3322	121	22	market	market	NOUN
easat-3322	121	23	.	.	PUNCT
easat-3322	122	1	garment	garment	NOUN
easat-3322	122	2	manufacturers	manufacturer	NOUN
easat-3322	122	3	in	in	ADP
easat-3322	122	4	cambodia	cambodia	PROPN
easat-3322	122	5	are	be	AUX
easat-3322	122	6	using	use	VERB
easat-3322	122	7	either	either	CCONJ
easat-3322	122	8	cost	cost	NOUN
easat-3322	122	9	of	of	ADP
easat-3322	122	10	manufacturing	manufacturing	NOUN
easat-3322	122	11	(	(	PUNCT
easat-3322	122	12	cm	cm	NOUN
easat-3322	122	13	)	)	PUNCT
easat-3322	122	14	or	or	CCONJ
easat-3322	122	15	free	free	ADJ
easat-3322	122	16	on	on	ADP
easat-3322	122	17	board	board	NOUN
easat-3322	122	18	(	(	PUNCT
easat-3322	122	19	fob	fob	NOUN
easat-3322	122	20	)	)	PUNCT
easat-3322	122	21	costing	costing	NOUN
easat-3322	122	22	.	.	PUNCT
easat-3322	123	1	cm	cm	NOUN
easat-3322	123	2	costing	cost	VERB
easat-3322	123	3	focuses	focus	VERB
easat-3322	123	4	on	on	ADP
easat-3322	123	5	the	the	DET
easat-3322	123	6	internal	internal	ADJ
easat-3322	123	7	costs	cost	NOUN
easat-3322	123	8	associated	associate	VERB
easat-3322	123	9	with	with	ADP
easat-3322	123	10	producing	produce	VERB
easat-3322	123	11	a	a	DET
easat-3322	123	12	single	single	ADJ
easat-3322	123	13	garment	garment	NOUN
easat-3322	123	14	unit	unit	NOUN
easat-3322	123	15	.	.	PUNCT
easat-3322	124	1	it	it	PRON
easat-3322	124	2	acts	act	VERB
easat-3322	124	3	as	as	ADP
easat-3322	124	4	the	the	DET
easat-3322	124	5	manufacturer	manufacturer	NOUN
easat-3322	124	6	’s	’s	PART
easat-3322	124	7	internal	internal	ADJ
easat-3322	124	8	compass	compass	NOUN
easat-3322	124	9	,	,	PUNCT
easat-3322	124	10	guiding	guide	VERB
easat-3322	124	11	decisions	decision	NOUN
easat-3322	124	12	and	and	CCONJ
easat-3322	124	13	revealing	reveal	VERB
easat-3322	124	14	areas	area	NOUN
easat-3322	124	15	for	for	ADP
easat-3322	124	16	optimization	optimization	NOUN
easat-3322	124	17	.	.	PUNCT
easat-3322	125	1	labor	labor	NOUN
easat-3322	125	2	costs	cost	NOUN
easat-3322	125	3	,	,	PUNCT
easat-3322	125	4	overheads	overhead	NOUN
easat-3322	125	5	,	,	PUNCT
easat-3322	125	6	and	and	CCONJ
easat-3322	125	7	other	other	ADJ
easat-3322	125	8	production	production	NOUN
easat-3322	125	9	-	-	PUNCT
easat-3322	125	10	related	relate	VERB
easat-3322	125	11	expenses	expense	NOUN
easat-3322	125	12	are	be	AUX
easat-3322	125	13	crucial	crucial	ADJ
easat-3322	125	14	components	component	NOUN
easat-3322	125	15	of	of	ADP
easat-3322	125	16	the	the	DET
easat-3322	125	17	cost	cost	NOUN
easat-3322	125	18	of	of	ADP
easat-3322	125	19	manufacturing	manufacturing	NOUN
easat-3322	125	20	.	.	PUNCT
easat-3322	126	1	effective	effective	ADJ
easat-3322	126	2	management	management	NOUN
easat-3322	126	3	of	of	ADP
easat-3322	126	4	manufacturing	manufacturing	NOUN
easat-3322	126	5	costs	cost	NOUN
easat-3322	126	6	can	can	AUX
easat-3322	126	7	result	result	VERB
easat-3322	126	8	in	in	ADP
easat-3322	126	9	significant	significant	ADJ
easat-3322	126	10	savings	saving	NOUN
easat-3322	126	11	and	and	CCONJ
easat-3322	126	12	improved	improve	VERB
easat-3322	126	13	pricing	pricing	NOUN
easat-3322	126	14	strategies	strategy	NOUN
easat-3322	126	15	[	[	X
easat-3322	126	16	36	36	NUM
easat-3322	126	17	]	]	PUNCT
easat-3322	126	18	,	,	PUNCT
easat-3322	126	19	[	[	X
easat-3322	126	20	37	37	NUM
easat-3322	126	21	]	]	PUNCT
easat-3322	126	22	.	.	PUNCT
easat-3322	127	1	on	on	ADP
easat-3322	127	2	the	the	DET
easat-3322	127	3	other	other	ADJ
easat-3322	127	4	hand	hand	NOUN
easat-3322	127	5	,	,	PUNCT
easat-3322	127	6	fob	fob	NOUN
easat-3322	127	7	costing	costing	NOUN
easat-3322	127	8	takes	take	VERB
easat-3322	127	9	us	we	PRON
easat-3322	127	10	beyond	beyond	ADP
easat-3322	127	11	the	the	DET
easat-3322	127	12	factory	factory	NOUN
easat-3322	127	13	walls	wall	NOUN
easat-3322	127	14	,	,	PUNCT
easat-3322	127	15	encompassing	encompass	VERB
easat-3322	127	16	the	the	DET
easat-3322	127	17	total	total	ADJ
easat-3322	127	18	cost	cost	NOUN
easat-3322	127	19	of	of	ADP
easat-3322	127	20	delivering	deliver	VERB
easat-3322	127	21	a	a	DET
easat-3322	127	22	garment	garment	NOUN
easat-3322	127	23	to	to	ADP
easat-3322	127	24	a	a	DET
easat-3322	127	25	designated	designate	VERB
easat-3322	127	26	port	port	NOUN
easat-3322	127	27	,	,	PUNCT
easat-3322	127	28	typically	typically	ADV
easat-3322	127	29	the	the	DET
easat-3322	127	30	buyer	buyer	NOUN
easat-3322	127	31	’s	’s	PART
easat-3322	127	32	port	port	NOUN
easat-3322	127	33	.	.	PUNCT
easat-3322	128	1	the	the	DET
easat-3322	128	2	fabric	fabric	NOUN
easat-3322	128	3	cost	cost	NOUN
easat-3322	128	4	,	,	PUNCT
easat-3322	128	5	which	which	PRON
easat-3322	128	6	includes	include	VERB
easat-3322	128	7	the	the	DET
easat-3322	128	8	cost	cost	NOUN
easat-3322	128	9	of	of	ADP
easat-3322	128	10	raw	raw	ADJ
easat-3322	128	11	materials	material	NOUN
easat-3322	128	12	required	require	VERB
easat-3322	128	13	to	to	PART
easat-3322	128	14	produce	produce	VERB
easat-3322	128	15	the	the	DET
easat-3322	128	16	garment	garment	NOUN
easat-3322	128	17	,	,	PUNCT
easat-3322	128	18	constitutes	constitute	VERB
easat-3322	128	19	a	a	DET
easat-3322	128	20	significant	significant	ADJ
easat-3322	128	21	portion	portion	NOUN
easat-3322	128	22	of	of	ADP
easat-3322	128	23	the	the	DET
easat-3322	128	24	total	total	ADJ
easat-3322	128	25	fob	fob	NOUN
easat-3322	128	26	cost	cost	NOUN
easat-3322	128	27	,	,	PUNCT
easat-3322	128	28	particularly	particularly	ADV
easat-3322	128	29	influencing	influence	VERB
easat-3322	128	30	the	the	DET
easat-3322	128	31	overall	overall	ADJ
easat-3322	128	32	pricing	pricing	NOUN
easat-3322	128	33	of	of	ADP
easat-3322	128	34	garments	garment	NOUN
easat-3322	128	35	like	like	ADP
easat-3322	128	36	denim	denim	ADJ
easat-3322	128	37	pants	pant	NOUN
easat-3322	128	38	[	[	X
easat-3322	128	39	36	36	NUM
easat-3322	128	40	]	]	PUNCT
easat-3322	128	41	,	,	PUNCT
easat-3322	128	42	[	[	X
easat-3322	128	43	37	37	NUM
easat-3322	128	44	]	]	PUNCT
easat-3322	128	45	.	.	PUNCT
easat-3322	129	1	trims	trim	NOUN
easat-3322	129	2	and	and	CCONJ
easat-3322	129	3	accessories	accessory	NOUN
easat-3322	129	4	such	such	ADJ
easat-3322	129	5	as	as	ADP
easat-3322	129	6	buttons	button	NOUN
easat-3322	129	7	,	,	PUNCT
easat-3322	129	8	zippers	zipper	NOUN
easat-3322	129	9	,	,	PUNCT
easat-3322	129	10	labels	label	NOUN
easat-3322	129	11	,	,	PUNCT
easat-3322	129	12	and	and	CCONJ
easat-3322	129	13	tags	tag	NOUN
easat-3322	129	14	play	play	VERB
easat-3322	129	15	essential	essential	ADJ
easat-3322	129	16	roles	role	NOUN
easat-3322	129	17	in	in	ADP
easat-3322	129	18	enhancing	enhance	VERB
easat-3322	129	19	the	the	DET
easat-3322	129	20	functionality	functionality	NOUN
easat-3322	129	21	and	and	CCONJ
easat-3322	129	22	aesthetics	aesthetic	NOUN
easat-3322	129	23	of	of	ADP
easat-3322	129	24	the	the	DET
easat-3322	129	25	garment	garment	NOUN
easat-3322	129	26	,	,	PUNCT
easat-3322	129	27	with	with	ADP
easat-3322	129	28	their	their	PRON
easat-3322	129	29	costs	cost	NOUN
easat-3322	129	30	meticulously	meticulously	ADV
easat-3322	129	31	calculated	calculate	VERB
easat-3322	129	32	to	to	PART
easat-3322	129	33	ensure	ensure	VERB
easat-3322	129	34	accurate	accurate	ADJ
easat-3322	129	35	pricing	pricing	NOUN
easat-3322	129	36	[	[	X
easat-3322	129	37	36	36	NUM
easat-3322	129	38	]	]	PUNCT
easat-3322	129	39	,	,	PUNCT
easat-3322	129	40	[	[	X
easat-3322	129	41	38	38	NUM
easat-3322	129	42	]	]	PUNCT
easat-3322	129	43	.	.	PUNCT
easat-3322	130	1	additionally	additionally	ADV
easat-3322	130	2	,	,	PUNCT
easat-3322	130	3	processes	process	VERB
easat-3322	130	4	like	like	ADP
easat-3322	130	5	washing	washing	NOUN
easat-3322	130	6	and	and	CCONJ
easat-3322	130	7	testing	testing	NOUN
easat-3322	130	8	,	,	PUNCT
easat-3322	130	9	essential	essential	ADJ
easat-3322	130	10	for	for	ADP
easat-3322	130	11	garments	garment	NOUN
easat-3322	130	12	like	like	ADP
easat-3322	130	13	denim	denim	ADJ
easat-3322	130	14	pants	pant	NOUN
easat-3322	130	15	,	,	PUNCT
easat-3322	130	16	add	add	VERB
easat-3322	130	17	to	to	ADP
easat-3322	130	18	the	the	DET
easat-3322	130	19	fob	fob	NOUN
easat-3322	130	20	cost	cost	NOUN
easat-3322	130	21	,	,	PUNCT
easat-3322	130	22	ensuring	ensure	VERB
easat-3322	130	23	quality	quality	NOUN
easat-3322	130	24	and	and	CCONJ
easat-3322	130	25	durability	durability	NOUN
easat-3322	130	26	to	to	PART
easat-3322	130	27	meet	meet	VERB
easat-3322	130	28	market	market	NOUN
easat-3322	130	29	demands	demand	NOUN
easat-3322	130	30	.	.	PUNCT
easat-3322	131	1	the	the	DET
easat-3322	131	2	precision	precision	NOUN
easat-3322	131	3	in	in	ADP
easat-3322	131	4	calculating	calculate	VERB
easat-3322	131	5	the	the	DET
easat-3322	131	6	costs	cost	NOUN
easat-3322	131	7	associated	associate	VERB
easat-3322	131	8	with	with	ADP
easat-3322	131	9	these	these	DET
easat-3322	131	10	processes	process	NOUN
easat-3322	131	11	maintains	maintain	VERB
easat-3322	131	12	the	the	DET
easat-3322	131	13	delicate	delicate	ADJ
easat-3322	131	14	balance	balance	NOUN
easat-3322	131	15	between	between	ADP
easat-3322	131	16	quality	quality	NOUN
easat-3322	131	17	and	and	CCONJ
easat-3322	131	18	costs	cost	NOUN
easat-3322	131	19	[	[	X
easat-3322	131	20	36	36	NUM
easat-3322	131	21	]	]	PUNCT
easat-3322	131	22	.	.	PUNCT
easat-3322	132	1	furthermore	furthermore	ADV
easat-3322	132	2	,	,	PUNCT
easat-3322	132	3	commercial	commercial	ADJ
easat-3322	132	4	costs	cost	NOUN
easat-3322	132	5	,	,	PUNCT
easat-3322	132	6	including	include	VERB
easat-3322	132	7	marketing	marketing	NOUN
easat-3322	132	8	expenses	expense	NOUN
easat-3322	132	9	,	,	PUNCT
easat-3322	132	10	logistics	logistic	NOUN
easat-3322	132	11	costs	cost	NOUN
easat-3322	132	12	,	,	PUNCT
easat-3322	132	13	and	and	CCONJ
easat-3322	132	14	profit	profit	NOUN
easat-3322	132	15	margins	margin	NOUN
easat-3322	132	16	,	,	PUNCT
easat-3322	132	17	are	be	AUX
easat-3322	132	18	factored	factor	VERB
easat-3322	132	19	into	into	ADP
easat-3322	132	20	the	the	DET
easat-3322	132	21	fob	fob	NOUN
easat-3322	132	22	cost	cost	NOUN
easat-3322	132	23	to	to	PART
easat-3322	132	24	help	help	VERB
easat-3322	132	25	manufacturers	manufacturer	NOUN
easat-3322	132	26	and	and	CCONJ
easat-3322	132	27	exporters	exporter	NOUN
easat-3322	132	28	achieve	achieve	VERB
easat-3322	132	29	their	their	PRON
easat-3322	132	30	financial	financial	ADJ
easat-3322	132	31	objectives	objective	NOUN
easat-3322	132	32	[	[	X
easat-3322	132	33	36	36	NUM
easat-3322	132	34	]	]	PUNCT
easat-3322	132	35	,	,	PUNCT
easat-3322	133	1	[	[	X
easat-3322	133	2	38	38	NUM
easat-3322	133	3	]	]	PUNCT
easat-3322	133	4	.	.	PUNCT
easat-3322	134	1	the	the	DET
easat-3322	134	2	existing	exist	VERB
easat-3322	134	3	literature	literature	NOUN
easat-3322	134	4	does	do	AUX
easat-3322	134	5	not	not	PART
easat-3322	134	6	comprehensively	comprehensively	ADV
easat-3322	134	7	examine	examine	VERB
easat-3322	134	8	the	the	DET
easat-3322	134	9	specific	specific	ADJ
easat-3322	134	10	cost	cost	NOUN
easat-3322	134	11	accounting	accounting	NOUN
easat-3322	134	12	practices	practice	NOUN
easat-3322	134	13	adopted	adopt	VERB
easat-3322	134	14	by	by	ADP
easat-3322	134	15	garment	garment	NOUN
easat-3322	134	16	manufacturers	manufacturer	NOUN
easat-3322	134	17	in	in	ADP
easat-3322	134	18	cambodia	cambodia	PROPN
easat-3322	134	19	,	,	PUNCT
easat-3322	134	20	their	their	PRON
easat-3322	134	21	impact	impact	NOUN
easat-3322	134	22	on	on	ADP
easat-3322	134	23	operational	operational	ADJ
easat-3322	134	24	efficiency	efficiency	NOUN
easat-3322	134	25	and	and	CCONJ
easat-3322	134	26	profitability	profitability	NOUN
easat-3322	134	27	,	,	PUNCT
easat-3322	134	28	and	and	CCONJ
easat-3322	134	29	the	the	DET
easat-3322	134	30	development	development	NOUN
easat-3322	134	31	of	of	ADP
easat-3322	134	32	contextual	contextual	ADJ
easat-3322	134	33	recommendations	recommendation	NOUN
easat-3322	134	34	to	to	PART
easat-3322	134	35	address	address	VERB
easat-3322	134	36	the	the	DET
easat-3322	134	37	industry	industry	NOUN
easat-3322	134	38	’s	’s	PART
easat-3322	134	39	unique	unique	ADJ
easat-3322	134	40	challenges	challenge	NOUN
easat-3322	134	41	.	.	PUNCT
easat-3322	135	1	this	this	DET
easat-3322	135	2	study	study	NOUN
easat-3322	135	3	aims	aim	VERB
easat-3322	135	4	to	to	PART
easat-3322	135	5	fill	fill	VERB
easat-3322	135	6	this	this	DET
easat-3322	135	7	gap	gap	NOUN
easat-3322	135	8	by	by	ADP
easat-3322	135	9	conducting	conduct	VERB
easat-3322	135	10	an	an	DET
easat-3322	135	11	in	in	ADP
easat-3322	135	12	-	-	PUNCT
easat-3322	135	13	depth	depth	NOUN
easat-3322	135	14	case	case	NOUN
easat-3322	135	15	study	study	NOUN
easat-3322	135	16	analysis	analysis	NOUN
easat-3322	135	17	of	of	ADP
easat-3322	135	18	a	a	DET
easat-3322	135	19	prominent	prominent	ADJ
easat-3322	135	20	garment	garment	NOUN
easat-3322	135	21	manufacturing	manufacture	VERB
easat-3322	135	22	company	company	NOUN
easat-3322	135	23	in	in	ADP
easat-3322	135	24	cambodia	cambodia	PROPN
easat-3322	135	25	,	,	PUNCT
easat-3322	135	26	focusing	focus	VERB
easat-3322	135	27	on	on	ADP
easat-3322	135	28	the	the	DET
easat-3322	135	29	application	application	NOUN
easat-3322	135	30	of	of	ADP
easat-3322	135	31	various	various	ADJ
easat-3322	135	32	costing	cost	VERB
easat-3322	135	33	methods	method	NOUN
easat-3322	135	34	and	and	CCONJ
easat-3322	135	35	their	their	PRON
easat-3322	135	36	implications	implication	NOUN
easat-3322	135	37	for	for	ADP
easat-3322	135	38	the	the	DET
easat-3322	135	39	industry	industry	NOUN
easat-3322	135	40	’s	’s	PART
easat-3322	135	41	long	long	ADJ
easat-3322	135	42	-	-	PUNCT
easat-3322	135	43	term	term	NOUN
easat-3322	135	44	sustainability	sustainability	NOUN
easat-3322	135	45	and	and	CCONJ
easat-3322	135	46	growth	growth	NOUN
easat-3322	135	47	.	.	PUNCT
easat-3322	136	1	3	3	X
easat-3322	136	2	.	.	X
easat-3322	136	3	methodology	methodology	NOUN
easat-3322	136	4	3.1	3.1	NUM
easat-3322	136	5	.	.	PUNCT
easat-3322	137	1	research	research	NOUN
easat-3322	137	2	design	design	NOUN
easat-3322	137	3	this	this	DET
easat-3322	137	4	study	study	NOUN
easat-3322	137	5	employs	employ	VERB
easat-3322	137	6	a	a	DET
easat-3322	137	7	case	case	NOUN
easat-3322	137	8	study	study	NOUN
easat-3322	137	9	approach	approach	NOUN
easat-3322	137	10	to	to	PART
easat-3322	137	11	analyze	analyze	VERB
easat-3322	137	12	the	the	DET
easat-3322	137	13	cost	cost	NOUN
easat-3322	137	14	accounting	accounting	NOUN
easat-3322	137	15	methods	method	NOUN
easat-3322	137	16	used	use	VERB
easat-3322	137	17	in	in	ADP
easat-3322	137	18	cambodia	cambodia	PROPN
easat-3322	137	19	’s	’s	PART
easat-3322	137	20	garment	garment	NOUN
easat-3322	137	21	sector	sector	NOUN
easat-3322	137	22	.	.	PUNCT
easat-3322	138	1	the	the	DET
easat-3322	138	2	selected	select	VERB
easat-3322	138	3	company	company	NOUN
easat-3322	138	4	for	for	ADP
easat-3322	138	5	this	this	DET
easat-3322	138	6	case	case	NOUN
easat-3322	138	7	study	study	NOUN
easat-3322	138	8	is	be	AUX
easat-3322	138	9	hij	hij	PROPN
easat-3322	138	10	(	(	PUNCT
easat-3322	138	11	cambodia	cambodia	PROPN
easat-3322	138	12	)	)	PUNCT
easat-3322	138	13	garment	garment	PROPN
easat-3322	138	14	manufacturing	manufacturing	PROPN
easat-3322	138	15	co.	co.	PROPN
easat-3322	138	16	,	,	PUNCT
easat-3322	138	17	ltd	ltd	PROPN
easat-3322	138	18	.	.	PROPN
easat-3322	138	19	,	,	PUNCT
easat-3322	138	20	a	a	DET
easat-3322	138	21	pseudonym	pseudonym	NOUN
easat-3322	138	22	to	to	PART
easat-3322	138	23	protect	protect	VERB
easat-3322	138	24	its	its	PRON
easat-3322	138	25	actual	actual	ADJ
easat-3322	138	26	identity	identity	NOUN
easat-3322	138	27	.	.	PUNCT
easat-3322	139	1	hereafter	hereafter	ADV
easat-3322	139	2	,	,	PUNCT
easat-3322	139	3	the	the	DET
easat-3322	139	4	company	company	NOUN
easat-3322	139	5	will	will	AUX
easat-3322	139	6	be	be	AUX
easat-3322	139	7	referred	refer	VERB
easat-3322	139	8	to	to	ADP
easat-3322	139	9	as	as	ADP
easat-3322	139	10	hij	hij	PROPN
easat-3322	139	11	cambodia	cambodia	PROPN
easat-3322	139	12	.	.	PUNCT
easat-3322	140	1	the	the	DET
easat-3322	140	2	decision	decision	NOUN
easat-3322	140	3	to	to	PART
easat-3322	140	4	utilize	utilize	VERB
easat-3322	140	5	the	the	DET
easat-3322	140	6	case	case	NOUN
easat-3322	140	7	study	study	NOUN
easat-3322	140	8	method	method	NOUN
easat-3322	140	9	is	be	AUX
easat-3322	140	10	justified	justify	VERB
easat-3322	140	11	for	for	ADP
easat-3322	140	12	several	several	ADJ
easat-3322	140	13	reasons	reason	NOUN
easat-3322	140	14	.	.	PUNCT
easat-3322	141	1	first	first	ADV
easat-3322	141	2	,	,	PUNCT
easat-3322	141	3	the	the	DET
easat-3322	141	4	garment	garment	NOUN
easat-3322	141	5	industry	industry	NOUN
easat-3322	141	6	in	in	ADP
easat-3322	141	7	cambodia	cambodia	PROPN
easat-3322	141	8	is	be	AUX
easat-3322	141	9	a	a	DET
easat-3322	141	10	complex	complex	ADJ
easat-3322	141	11	and	and	CCONJ
easat-3322	141	12	dynamic	dynamic	ADJ
easat-3322	141	13	sector	sector	NOUN
easat-3322	141	14	,	,	PUNCT
easat-3322	141	15	with	with	ADP
easat-3322	141	16	each	each	DET
easat-3322	141	17	factory	factory	NOUN
easat-3322	141	18	facing	face	VERB
easat-3322	141	19	unique	unique	ADJ
easat-3322	141	20	challenges	challenge	NOUN
easat-3322	141	21	and	and	CCONJ
easat-3322	141	22	opportunities	opportunity	NOUN
easat-3322	141	23	in	in	ADP
easat-3322	141	24	cost	cost	NOUN
easat-3322	141	25	management	management	NOUN
easat-3322	141	26	.	.	PUNCT
easat-3322	142	1	a	a	DET
easat-3322	142	2	case	case	NOUN
easat-3322	142	3	study	study	NOUN
easat-3322	142	4	approach	approach	NOUN
easat-3322	142	5	allows	allow	VERB
easat-3322	142	6	for	for	ADP
easat-3322	142	7	an	an	DET
easat-3322	142	8	in	in	ADP
easat-3322	142	9	-	-	PUNCT
easat-3322	142	10	depth	depth	NOUN
easat-3322	142	11	examination	examination	NOUN
easat-3322	142	12	of	of	ADP
easat-3322	142	13	the	the	DET
easat-3322	142	14	cost	cost	NOUN
easat-3322	142	15	accounting	accounting	NOUN
easat-3322	142	16	practices	practice	NOUN
easat-3322	142	17	within	within	ADP
easat-3322	142	18	a	a	DET
easat-3322	142	19	specific	specific	ADJ
easat-3322	142	20	organizational	organizational	ADJ
easat-3322	142	21	context	context	NOUN
easat-3322	142	22	,	,	PUNCT
easat-3322	142	23	providing	provide	VERB
easat-3322	142	24	a	a	DET
easat-3322	142	25	comprehensive	comprehensive	ADJ
easat-3322	142	26	understanding	understanding	NOUN
easat-3322	142	27	of	of	ADP
easat-3322	142	28	the	the	DET
easat-3322	142	29	factors	factor	NOUN
easat-3322	142	30	influencing	influence	VERB
easat-3322	142	31	these	these	DET
easat-3322	142	32	practices	practice	NOUN
easat-3322	142	33	.	.	PUNCT
easat-3322	143	1	second	second	ADJ
easat-3322	143	2	,	,	PUNCT
easat-3322	143	3	the	the	DET
easat-3322	143	4	garment	garment	NOUN
easat-3322	143	5	industry	industry	NOUN
easat-3322	143	6	is	be	AUX
easat-3322	143	7	highly	highly	ADV
easat-3322	143	8	competitive	competitive	ADJ
easat-3322	143	9	,	,	PUNCT
easat-3322	143	10	and	and	CCONJ
easat-3322	143	11	companies	company	NOUN
easat-3322	143	12	are	be	AUX
easat-3322	143	13	often	often	ADV
easat-3322	143	14	reluctant	reluctant	ADJ
easat-3322	143	15	to	to	PART
easat-3322	143	16	share	share	VERB
easat-3322	143	17	sensitive	sensitive	ADJ
easat-3322	143	18	cost	cost	NOUN
easat-3322	143	19	information	information	NOUN
easat-3322	143	20	publicly	publicly	ADV
easat-3322	143	21	.	.	PUNCT
easat-3322	144	1	a	a	DET
easat-3322	144	2	case	case	NOUN
easat-3322	144	3	study	study	NOUN
easat-3322	144	4	,	,	PUNCT
easat-3322	144	5	with	with	ADP
easat-3322	144	6	the	the	DET
easat-3322	144	7	cooperation	cooperation	NOUN
easat-3322	144	8	of	of	ADP
easat-3322	144	9	a	a	DET
easat-3322	144	10	participating	participate	VERB
easat-3322	144	11	factory	factory	NOUN
easat-3322	144	12	,	,	PUNCT
easat-3322	144	13	enables	enable	VERB
easat-3322	144	14	access	access	NOUN
easat-3322	144	15	to	to	ADP
easat-3322	144	16	proprietary	proprietary	ADJ
easat-3322	144	17	data	datum	NOUN
easat-3322	144	18	and	and	CCONJ
easat-3322	144	19	insights	insight	NOUN
easat-3322	144	20	that	that	PRON
easat-3322	144	21	would	would	AUX
easat-3322	144	22	otherwise	otherwise	ADV
easat-3322	144	23	be	be	AUX
easat-3322	144	24	difficult	difficult	ADJ
easat-3322	144	25	to	to	PART
easat-3322	144	26	obtain	obtain	VERB
easat-3322	144	27	.	.	PUNCT
easat-3322	145	1	third	third	ADV
easat-3322	145	2	,	,	PUNCT
easat-3322	145	3	the	the	DET
easat-3322	145	4	case	case	NOUN
easat-3322	145	5	study	study	NOUN
easat-3322	145	6	method	method	NOUN
easat-3322	145	7	is	be	AUX
easat-3322	145	8	well	well	ADV
easat-3322	145	9	-	-	PUNCT
easat-3322	145	10	suited	suited	ADJ
easat-3322	145	11	for	for	ADP
easat-3322	145	12	investigating	investigate	VERB
easat-3322	145	13	6069	6069	NUM
easat-3322	145	14	edelweiss	edelweiss	PROPN
easat-3322	145	15	applied	apply	VERB
easat-3322	145	16	science	science	NOUN
easat-3322	145	17	and	and	CCONJ
easat-3322	145	18	technology	technology	NOUN
easat-3322	145	19	issn	issn	PROPN
easat-3322	145	20	:	:	PUNCT
easat-3322	145	21	2576	2576	NUM
easat-3322	145	22	-	-	SYM
easat-3322	145	23	8484	8484	NUM
easat-3322	145	24	vol	vol	NOUN
easat-3322	145	25	.	.	PROPN
easat-3322	145	26	8	8	NUM
easat-3322	145	27	,	,	PUNCT
easat-3322	145	28	no	no	INTJ
easat-3322	145	29	.	.	NOUN
easat-3322	145	30	6	6	NUM
easat-3322	145	31	:	:	SYM
easat-3322	145	32	6064	6064	NUM
easat-3322	145	33	-	-	SYM
easat-3322	145	34	6082	6082	NUM
easat-3322	145	35	,	,	PUNCT
easat-3322	145	36	2024	2024	NUM
easat-3322	145	37	doi	doi	NOUN
easat-3322	145	38	:	:	PUNCT
easat-3322	145	39	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	145	40	©	©	PROPN
easat-3322	145	41	2024	2024	NUM
easat-3322	145	42	by	by	ADP
easat-3322	145	43	the	the	DET
easat-3322	145	44	authors	author	NOUN
easat-3322	145	45	;	;	PUNCT
easat-3322	145	46	licensee	licensee	PROPN
easat-3322	145	47	learning	learn	VERB
easat-3322	145	48	gate	gate	VERB
easat-3322	145	49	contemporary	contemporary	ADJ
easat-3322	145	50	phenomena	phenomena	PROPN
easat-3322	145	51	[	[	X
easat-3322	145	52	39	39	NUM
easat-3322	145	53	]	]	PUNCT
easat-3322	145	54	,	,	PUNCT
easat-3322	145	55	such	such	ADJ
easat-3322	145	56	as	as	ADP
easat-3322	145	57	the	the	DET
easat-3322	145	58	cost	cost	NOUN
easat-3322	145	59	accounting	accounting	NOUN
easat-3322	145	60	practices	practice	NOUN
easat-3322	145	61	in	in	ADP
easat-3322	145	62	the	the	DET
easat-3322	145	63	cambodian	cambodian	ADJ
easat-3322	145	64	garment	garment	NOUN
easat-3322	145	65	industry	industry	NOUN
easat-3322	145	66	,	,	PUNCT
easat-3322	145	67	where	where	SCONJ
easat-3322	145	68	the	the	DET
easat-3322	145	69	boundaries	boundary	NOUN
easat-3322	145	70	between	between	ADP
easat-3322	145	71	the	the	DET
easat-3322	145	72	phenomenon	phenomenon	NOUN
easat-3322	145	73	and	and	CCONJ
easat-3322	145	74	the	the	DET
easat-3322	145	75	context	context	NOUN
easat-3322	145	76	are	be	AUX
easat-3322	145	77	not	not	PART
easat-3322	145	78	clearly	clearly	ADV
easat-3322	145	79	defined	define	VERB
easat-3322	145	80	.	.	PUNCT
easat-3322	146	1	this	this	DET
easat-3322	146	2	approach	approach	NOUN
easat-3322	146	3	allows	allow	VERB
easat-3322	146	4	for	for	ADP
easat-3322	146	5	a	a	DET
easat-3322	146	6	nuanced	nuanced	ADJ
easat-3322	146	7	and	and	CCONJ
easat-3322	146	8	detailed	detailed	ADJ
easat-3322	146	9	examination	examination	NOUN
easat-3322	146	10	of	of	ADP
easat-3322	146	11	the	the	DET
easat-3322	146	12	practices	practice	NOUN
easat-3322	146	13	and	and	CCONJ
easat-3322	146	14	challenges	challenge	NOUN
easat-3322	146	15	faced	face	VERB
easat-3322	146	16	by	by	ADP
easat-3322	146	17	garment	garment	NOUN
easat-3322	146	18	manufacturers	manufacturer	NOUN
easat-3322	146	19	,	,	PUNCT
easat-3322	146	20	offering	offer	VERB
easat-3322	146	21	valuable	valuable	ADJ
easat-3322	146	22	insights	insight	NOUN
easat-3322	146	23	for	for	ADP
easat-3322	146	24	both	both	DET
easat-3322	146	25	industry	industry	NOUN
easat-3322	146	26	practitioners	practitioner	NOUN
easat-3322	146	27	and	and	CCONJ
easat-3322	146	28	policymakers	policymaker	NOUN
easat-3322	146	29	.	.	PUNCT
easat-3322	147	1	3.2	3.2	NUM
easat-3322	147	2	.	.	PUNCT
easat-3322	147	3	data	datum	NOUN
easat-3322	147	4	collection	collection	NOUN
easat-3322	147	5	and	and	CCONJ
easat-3322	147	6	analysis	analysis	NOUN
easat-3322	147	7	the	the	DET
easat-3322	147	8	data	data	NOUN
easat-3322	147	9	collection	collection	NOUN
easat-3322	147	10	for	for	ADP
easat-3322	147	11	this	this	DET
easat-3322	147	12	case	case	NOUN
easat-3322	147	13	study	study	NOUN
easat-3322	147	14	employs	employ	VERB
easat-3322	147	15	a	a	DET
easat-3322	147	16	comprehensive	comprehensive	ADJ
easat-3322	147	17	approach	approach	NOUN
easat-3322	147	18	,	,	PUNCT
easat-3322	147	19	utilizing	utilize	VERB
easat-3322	147	20	both	both	CCONJ
easat-3322	147	21	primary	primary	ADJ
easat-3322	147	22	and	and	CCONJ
easat-3322	147	23	secondary	secondary	ADJ
easat-3322	147	24	sources	source	NOUN
easat-3322	147	25	to	to	PART
easat-3322	147	26	ensure	ensure	VERB
easat-3322	147	27	a	a	DET
easat-3322	147	28	thorough	thorough	ADJ
easat-3322	147	29	understanding	understanding	NOUN
easat-3322	147	30	of	of	ADP
easat-3322	147	31	the	the	DET
easat-3322	147	32	cost	cost	NOUN
easat-3322	147	33	accounting	accounting	NOUN
easat-3322	147	34	practices	practice	NOUN
easat-3322	147	35	at	at	ADP
easat-3322	147	36	hij	hij	PROPN
easat-3322	147	37	cambodia	cambodia	PROPN
easat-3322	147	38	.	.	PUNCT
easat-3322	148	1	primary	primary	ADJ
easat-3322	148	2	data	datum	NOUN
easat-3322	148	3	is	be	AUX
easat-3322	148	4	gathered	gather	VERB
easat-3322	148	5	through	through	ADP
easat-3322	148	6	in	in	ADP
easat-3322	148	7	-	-	PUNCT
easat-3322	148	8	depth	depth	NOUN
easat-3322	148	9	interviews	interview	NOUN
easat-3322	148	10	with	with	ADP
easat-3322	148	11	key	key	ADJ
easat-3322	148	12	personnel	personnel	NOUN
easat-3322	148	13	,	,	PUNCT
easat-3322	148	14	including	include	VERB
easat-3322	148	15	the	the	DET
easat-3322	148	16	general	general	ADJ
easat-3322	148	17	manager	manager	NOUN
easat-3322	148	18	,	,	PUNCT
easat-3322	148	19	production	production	NOUN
easat-3322	148	20	manager	manager	NOUN
easat-3322	148	21	,	,	PUNCT
easat-3322	148	22	merchandising	merchandising	NOUN
easat-3322	148	23	manager	manager	NOUN
easat-3322	148	24	,	,	PUNCT
easat-3322	148	25	and	and	CCONJ
easat-3322	148	26	other	other	ADJ
easat-3322	148	27	relevant	relevant	ADJ
easat-3322	148	28	staff	staff	NOUN
easat-3322	148	29	members	member	NOUN
easat-3322	148	30	.	.	PUNCT
easat-3322	149	1	these	these	DET
easat-3322	149	2	interviews	interview	NOUN
easat-3322	149	3	are	be	AUX
easat-3322	149	4	designed	design	VERB
easat-3322	149	5	to	to	PART
easat-3322	149	6	gain	gain	VERB
easat-3322	149	7	detailed	detailed	ADJ
easat-3322	149	8	insights	insight	NOUN
easat-3322	149	9	into	into	ADP
easat-3322	149	10	various	various	ADJ
easat-3322	149	11	aspects	aspect	NOUN
easat-3322	149	12	of	of	ADP
easat-3322	149	13	the	the	DET
easat-3322	149	14	factory	factory	NOUN
easat-3322	149	15	’s	’s	PART
easat-3322	149	16	operations	operation	NOUN
easat-3322	149	17	.	.	PUNCT
easat-3322	150	1	the	the	DET
easat-3322	150	2	discussions	discussion	NOUN
easat-3322	150	3	cover	cover	VERB
easat-3322	150	4	the	the	DET
easat-3322	150	5	factory	factory	NOUN
easat-3322	150	6	’s	’s	PART
easat-3322	150	7	background	background	NOUN
easat-3322	150	8	,	,	PUNCT
easat-3322	150	9	the	the	DET
easat-3322	150	10	types	type	NOUN
easat-3322	150	11	of	of	ADP
easat-3322	150	12	products	product	NOUN
easat-3322	150	13	manufactured	manufacture	VERB
easat-3322	150	14	,	,	PUNCT
easat-3322	150	15	the	the	DET
easat-3322	150	16	costing	cost	VERB
easat-3322	150	17	methods	method	NOUN
easat-3322	150	18	employed	employ	VERB
easat-3322	150	19	,	,	PUNCT
easat-3322	150	20	and	and	CCONJ
easat-3322	150	21	the	the	DET
easat-3322	150	22	production	production	NOUN
easat-3322	150	23	processes	process	NOUN
easat-3322	150	24	in	in	ADP
easat-3322	150	25	place	place	NOUN
easat-3322	150	26	.	.	PUNCT
easat-3322	151	1	a	a	DET
easat-3322	151	2	significant	significant	ADJ
easat-3322	151	3	focus	focus	NOUN
easat-3322	151	4	is	be	AUX
easat-3322	151	5	placed	place	VERB
easat-3322	151	6	on	on	ADP
easat-3322	151	7	evaluating	evaluate	VERB
easat-3322	151	8	the	the	DET
easat-3322	151	9	components	component	NOUN
easat-3322	151	10	of	of	ADP
easat-3322	151	11	product	product	NOUN
easat-3322	151	12	costs	cost	NOUN
easat-3322	151	13	,	,	PUNCT
easat-3322	151	14	which	which	PRON
easat-3322	151	15	includes	include	VERB
easat-3322	151	16	analyzing	analyze	VERB
easat-3322	151	17	direct	direct	ADJ
easat-3322	151	18	material	material	NOUN
easat-3322	151	19	costs	cost	NOUN
easat-3322	151	20	,	,	PUNCT
easat-3322	151	21	assessing	assess	VERB
easat-3322	151	22	direct	direct	ADJ
easat-3322	151	23	labor	labor	NOUN
easat-3322	151	24	costs	cost	NOUN
easat-3322	151	25	,	,	PUNCT
easat-3322	151	26	and	and	CCONJ
easat-3322	151	27	calculating	calculate	VERB
easat-3322	151	28	production	production	NOUN
easat-3322	151	29	overhead	overhead	ADJ
easat-3322	151	30	costs	cost	NOUN
easat-3322	151	31	.	.	PUNCT
easat-3322	152	1	these	these	DET
easat-3322	152	2	interviews	interview	NOUN
easat-3322	152	3	provide	provide	VERB
easat-3322	152	4	valuable	valuable	ADJ
easat-3322	152	5	firsthand	firsthand	ADJ
easat-3322	152	6	information	information	NOUN
easat-3322	152	7	that	that	PRON
easat-3322	152	8	is	be	AUX
easat-3322	152	9	crucial	crucial	ADJ
easat-3322	152	10	for	for	ADP
easat-3322	152	11	understanding	understand	VERB
easat-3322	152	12	the	the	DET
easat-3322	152	13	intricacies	intricacy	NOUN
easat-3322	152	14	of	of	ADP
easat-3322	152	15	the	the	DET
easat-3322	152	16	company	company	NOUN
easat-3322	152	17	’s	’s	PART
easat-3322	152	18	cost	cost	NOUN
easat-3322	152	19	accounting	accounting	NOUN
easat-3322	152	20	practices	practice	NOUN
easat-3322	152	21	.	.	PUNCT
easat-3322	153	1	secondary	secondary	ADJ
easat-3322	153	2	data	datum	NOUN
easat-3322	153	3	provided	provide	VERB
easat-3322	153	4	by	by	ADP
easat-3322	153	5	the	the	DET
easat-3322	153	6	company	company	NOUN
easat-3322	153	7	includes	include	VERB
easat-3322	153	8	several	several	ADJ
easat-3322	153	9	key	key	ADJ
easat-3322	153	10	documents	document	NOUN
easat-3322	153	11	that	that	PRON
easat-3322	153	12	offer	offer	VERB
easat-3322	153	13	a	a	DET
easat-3322	153	14	detailed	detailed	ADJ
easat-3322	153	15	breakdown	breakdown	NOUN
easat-3322	153	16	of	of	ADP
easat-3322	153	17	costs	cost	NOUN
easat-3322	153	18	.	.	PUNCT
easat-3322	154	1	these	these	DET
easat-3322	154	2	documents	document	NOUN
easat-3322	154	3	include	include	VERB
easat-3322	154	4	a	a	DET
easat-3322	154	5	direct	direct	ADJ
easat-3322	154	6	material	material	NOUN
easat-3322	154	7	cost	cost	NOUN
easat-3322	154	8	breakdown	breakdown	NOUN
easat-3322	154	9	report	report	NOUN
easat-3322	154	10	,	,	PUNCT
easat-3322	154	11	a	a	DET
easat-3322	154	12	direct	direct	ADJ
easat-3322	154	13	labor	labor	NOUN
easat-3322	154	14	cost	cost	NOUN
easat-3322	154	15	breakdown	breakdown	NOUN
easat-3322	154	16	report	report	NOUN
easat-3322	154	17	,	,	PUNCT
easat-3322	154	18	and	and	CCONJ
easat-3322	154	19	a	a	DET
easat-3322	154	20	template	template	NOUN
easat-3322	154	21	for	for	ADP
easat-3322	154	22	job	job	NOUN
easat-3322	154	23	costing	cost	VERB
easat-3322	154	24	sheets	sheet	NOUN
easat-3322	154	25	.	.	PUNCT
easat-3322	155	1	these	these	DET
easat-3322	155	2	reports	report	NOUN
easat-3322	155	3	are	be	AUX
easat-3322	155	4	essential	essential	ADJ
easat-3322	155	5	for	for	ADP
easat-3322	155	6	understanding	understand	VERB
easat-3322	155	7	the	the	DET
easat-3322	155	8	specific	specific	ADJ
easat-3322	155	9	cost	cost	NOUN
easat-3322	155	10	components	component	NOUN
easat-3322	155	11	involved	involve	VERB
easat-3322	155	12	in	in	ADP
easat-3322	155	13	the	the	DET
easat-3322	155	14	manufacturing	manufacturing	NOUN
easat-3322	155	15	process	process	NOUN
easat-3322	155	16	.	.	PUNCT
easat-3322	156	1	however	however	ADV
easat-3322	156	2	,	,	PUNCT
easat-3322	156	3	to	to	PART
easat-3322	156	4	maintain	maintain	VERB
easat-3322	156	5	confidentiality	confidentiality	NOUN
easat-3322	156	6	,	,	PUNCT
easat-3322	156	7	all	all	DET
easat-3322	156	8	numerical	numerical	ADJ
easat-3322	156	9	values	value	NOUN
easat-3322	156	10	in	in	ADP
easat-3322	156	11	these	these	DET
easat-3322	156	12	reports	report	NOUN
easat-3322	156	13	have	have	AUX
easat-3322	156	14	been	be	AUX
easat-3322	156	15	altered	alter	VERB
easat-3322	156	16	from	from	ADP
easat-3322	156	17	their	their	PRON
easat-3322	156	18	original	original	ADJ
easat-3322	156	19	values	value	NOUN
easat-3322	156	20	.	.	PUNCT
easat-3322	157	1	despite	despite	SCONJ
easat-3322	157	2	these	these	DET
easat-3322	157	3	alterations	alteration	NOUN
easat-3322	157	4	,	,	PUNCT
easat-3322	157	5	the	the	DET
easat-3322	157	6	configuration	configuration	NOUN
easat-3322	157	7	and	and	CCONJ
easat-3322	157	8	elements	element	NOUN
easat-3322	157	9	of	of	ADP
easat-3322	157	10	the	the	DET
easat-3322	157	11	costs	cost	NOUN
easat-3322	157	12	used	use	VERB
easat-3322	157	13	in	in	ADP
easat-3322	157	14	manufacturing	manufacture	VERB
easat-3322	157	15	the	the	DET
easat-3322	157	16	company	company	NOUN
easat-3322	157	17	’s	’s	PART
easat-3322	157	18	products	product	NOUN
easat-3322	157	19	remain	remain	VERB
easat-3322	157	20	true	true	ADJ
easat-3322	157	21	to	to	ADP
easat-3322	157	22	their	their	PRON
easat-3322	157	23	authentic	authentic	ADJ
easat-3322	157	24	form	form	NOUN
easat-3322	157	25	,	,	PUNCT
easat-3322	157	26	as	as	SCONJ
easat-3322	157	27	illustrated	illustrate	VERB
easat-3322	157	28	in	in	ADP
easat-3322	157	29	figure	figure	NOUN
easat-3322	157	30	1	1	NUM
easat-3322	157	31	.	.	PUNCT
easat-3322	158	1	this	this	DET
easat-3322	158	2	approach	approach	NOUN
easat-3322	158	3	ensures	ensure	VERB
easat-3322	158	4	that	that	SCONJ
easat-3322	158	5	the	the	DET
easat-3322	158	6	study	study	NOUN
easat-3322	158	7	can	can	AUX
easat-3322	158	8	provide	provide	VERB
easat-3322	158	9	accurate	accurate	ADJ
easat-3322	158	10	and	and	CCONJ
easat-3322	158	11	relevant	relevant	ADJ
easat-3322	158	12	insights	insight	NOUN
easat-3322	158	13	while	while	SCONJ
easat-3322	158	14	protecting	protect	VERB
easat-3322	158	15	sensitive	sensitive	ADJ
easat-3322	158	16	company	company	NOUN
easat-3322	158	17	information	information	NOUN
easat-3322	158	18	.	.	PUNCT
easat-3322	159	1	6070	6070	NUM
easat-3322	159	2	edelweiss	edelweiss	PROPN
easat-3322	159	3	applied	apply	VERB
easat-3322	159	4	science	science	NOUN
easat-3322	159	5	and	and	CCONJ
easat-3322	159	6	technology	technology	NOUN
easat-3322	159	7	issn	issn	PROPN
easat-3322	159	8	:	:	PUNCT
easat-3322	159	9	2576	2576	NUM
easat-3322	159	10	-	-	SYM
easat-3322	159	11	8484	8484	NUM
easat-3322	159	12	vol	vol	NOUN
easat-3322	159	13	.	.	PROPN
easat-3322	159	14	8	8	NUM
easat-3322	159	15	,	,	PUNCT
easat-3322	159	16	no	no	INTJ
easat-3322	159	17	.	.	NOUN
easat-3322	159	18	6	6	NUM
easat-3322	159	19	:	:	SYM
easat-3322	159	20	6064	6064	NUM
easat-3322	159	21	-	-	SYM
easat-3322	159	22	6082	6082	NUM
easat-3322	159	23	,	,	PUNCT
easat-3322	159	24	2024	2024	NUM
easat-3322	159	25	doi	doi	NOUN
easat-3322	159	26	:	:	PUNCT
easat-3322	159	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	159	28	©	©	PROPN
easat-3322	159	29	2024	2024	NUM
easat-3322	159	30	by	by	ADP
easat-3322	159	31	the	the	DET
easat-3322	159	32	authors	author	NOUN
easat-3322	159	33	;	;	PUNCT
easat-3322	159	34	licensee	licensee	PROPN
easat-3322	159	35	learning	learn	VERB
easat-3322	159	36	gate	gate	NOUN
easat-3322	159	37	figure	figure	NOUN
easat-3322	159	38	1	1	NUM
easat-3322	159	39	.	.	PUNCT
easat-3322	159	40	measurement	measurement	NOUN
easat-3322	159	41	of	of	ADP
easat-3322	159	42	product	product	NOUN
easat-3322	159	43	cost	cost	NOUN
easat-3322	159	44	.	.	PUNCT
easat-3322	160	1	we	we	PRON
easat-3322	160	2	meticulously	meticulously	ADV
easat-3322	160	3	analyzed	analyze	VERB
easat-3322	160	4	the	the	DET
easat-3322	160	5	data	datum	NOUN
easat-3322	160	6	collected	collect	VERB
easat-3322	160	7	from	from	ADP
easat-3322	160	8	both	both	CCONJ
easat-3322	160	9	primary	primary	ADJ
easat-3322	160	10	and	and	CCONJ
easat-3322	160	11	secondary	secondary	ADJ
easat-3322	160	12	sources	source	NOUN
easat-3322	160	13	to	to	PART
easat-3322	160	14	calculate	calculate	VERB
easat-3322	160	15	various	various	ADJ
easat-3322	160	16	cost	cost	NOUN
easat-3322	160	17	components	component	NOUN
easat-3322	160	18	,	,	PUNCT
easat-3322	160	19	including	include	VERB
easat-3322	160	20	direct	direct	ADJ
easat-3322	160	21	material	material	NOUN
easat-3322	160	22	cost	cost	NOUN
easat-3322	160	23	,	,	PUNCT
easat-3322	160	24	direct	direct	ADJ
easat-3322	160	25	labor	labor	NOUN
easat-3322	160	26	cost	cost	NOUN
easat-3322	160	27	,	,	PUNCT
easat-3322	160	28	production	production	NOUN
easat-3322	160	29	overhead	overhead	ADJ
easat-3322	160	30	cost	cost	NOUN
easat-3322	160	31	,	,	PUNCT
easat-3322	160	32	non	non	ADJ
easat-3322	160	33	-	-	NOUN
easat-3322	160	34	production	production	ADJ
easat-3322	160	35	cost	cost	NOUN
easat-3322	160	36	,	,	PUNCT
easat-3322	160	37	and	and	CCONJ
easat-3322	160	38	the	the	DET
easat-3322	160	39	selling	selling	NOUN
easat-3322	160	40	price	price	NOUN
easat-3322	160	41	per	per	ADP
easat-3322	160	42	piece	piece	NOUN
easat-3322	160	43	of	of	ADP
easat-3322	160	44	shirt	shirt	NOUN
easat-3322	160	45	.	.	PUNCT
easat-3322	161	1	the	the	DET
easat-3322	161	2	results	result	NOUN
easat-3322	161	3	of	of	ADP
easat-3322	161	4	our	our	PRON
easat-3322	161	5	comprehensive	comprehensive	ADJ
easat-3322	161	6	analysis	analysis	NOUN
easat-3322	161	7	are	be	AUX
easat-3322	161	8	presented	present	VERB
easat-3322	161	9	through	through	ADP
easat-3322	161	10	a	a	DET
easat-3322	161	11	variety	variety	NOUN
easat-3322	161	12	of	of	ADP
easat-3322	161	13	visual	visual	ADJ
easat-3322	161	14	and	and	CCONJ
easat-3322	161	15	analytical	analytical	ADJ
easat-3322	161	16	tools	tool	NOUN
easat-3322	161	17	such	such	ADJ
easat-3322	161	18	as	as	ADP
easat-3322	161	19	diagrams	diagram	NOUN
easat-3322	161	20	,	,	PUNCT
easat-3322	161	21	figures	figure	NOUN
easat-3322	161	22	,	,	PUNCT
easat-3322	161	23	tables	table	NOUN
easat-3322	161	24	,	,	PUNCT
easat-3322	161	25	and	and	CCONJ
easat-3322	161	26	equations	equation	NOUN
easat-3322	161	27	,	,	PUNCT
easat-3322	161	28	ensuring	ensure	VERB
easat-3322	161	29	clarity	clarity	NOUN
easat-3322	161	30	and	and	CCONJ
easat-3322	161	31	precision	precision	NOUN
easat-3322	161	32	in	in	ADP
easat-3322	161	33	the	the	DET
easat-3322	161	34	presentation	presentation	NOUN
easat-3322	161	35	of	of	ADP
easat-3322	161	36	findings	finding	NOUN
easat-3322	161	37	.	.	PUNCT
easat-3322	162	1	4	4	X
easat-3322	162	2	.	.	X
easat-3322	162	3	results	result	VERB
easat-3322	162	4	4.1	4.1	NUM
easat-3322	162	5	.	.	PUNCT
easat-3322	163	1	about	about	ADP
easat-3322	163	2	hij	hij	PROPN
easat-3322	163	3	cambodia	cambodia	PROPN
easat-3322	163	4	hij	hij	PROPN
easat-3322	163	5	cambodia	cambodia	PROPN
easat-3322	163	6	is	be	AUX
easat-3322	163	7	a	a	DET
easat-3322	163	8	prominent	prominent	ADJ
easat-3322	163	9	entity	entity	NOUN
easat-3322	163	10	within	within	ADP
easat-3322	163	11	the	the	DET
easat-3322	163	12	obf	obf	NOUN
easat-3322	163	13	international	international	PROPN
easat-3322	163	14	group	group	NOUN
easat-3322	163	15	(	(	PUNCT
easat-3322	163	16	a	a	DET
easat-3322	163	17	pseudonym	pseudonym	NOUN
easat-3322	163	18	to	to	PART
easat-3322	163	19	protect	protect	VERB
easat-3322	163	20	the	the	DET
easat-3322	163	21	entity	entity	NOUN
easat-3322	163	22	’s	’s	PART
easat-3322	163	23	identity	identity	NOUN
easat-3322	163	24	)	)	PUNCT
easat-3322	163	25	,	,	PUNCT
easat-3322	163	26	headquartered	headquarter	VERB
easat-3322	163	27	in	in	ADP
easat-3322	163	28	hong	hong	PROPN
easat-3322	163	29	kong	kong	PROPN
easat-3322	163	30	,	,	PUNCT
easat-3322	163	31	china	china	PROPN
easat-3322	163	32	.	.	PUNCT
easat-3322	164	1	among	among	ADP
easat-3322	164	2	the	the	DET
easat-3322	164	3	ten	ten	NUM
easat-3322	164	4	garment	garment	NOUN
easat-3322	164	5	factories	factory	NOUN
easat-3322	164	6	under	under	ADP
easat-3322	164	7	the	the	DET
easat-3322	164	8	obf	obf	NOUN
easat-3322	164	9	international	international	PROPN
easat-3322	164	10	group	group	NOUN
easat-3322	164	11	,	,	PUNCT
easat-3322	164	12	hij	hij	PROPN
easat-3322	164	13	cambodia	cambodia	PROPN
easat-3322	164	14	has	have	AUX
easat-3322	164	15	distinguished	distinguish	VERB
easat-3322	164	16	itself	itself	PRON
easat-3322	164	17	as	as	ADP
easat-3322	164	18	the	the	DET
easat-3322	164	19	leading	lead	VERB
easat-3322	164	20	exporter	exporter	NOUN
easat-3322	164	21	of	of	ADP
easat-3322	164	22	garment	garment	NOUN
easat-3322	164	23	products	product	NOUN
easat-3322	164	24	to	to	ADP
easat-3322	164	25	the	the	DET
easat-3322	164	26	global	global	ADJ
easat-3322	164	27	market	market	NOUN
easat-3322	164	28	.	.	PUNCT
easat-3322	165	1	this	this	DET
easat-3322	165	2	achievement	achievement	NOUN
easat-3322	165	3	reflects	reflect	VERB
easat-3322	165	4	the	the	DET
easat-3322	165	5	company	company	NOUN
easat-3322	165	6	’s	’s	PART
easat-3322	165	7	strategic	strategic	ADJ
easat-3322	165	8	initiatives	initiative	NOUN
easat-3322	165	9	and	and	CCONJ
easat-3322	165	10	commitment	commitment	NOUN
easat-3322	165	11	to	to	ADP
easat-3322	165	12	excellence	excellence	NOUN
easat-3322	165	13	,	,	PUNCT
easat-3322	165	14	positioning	position	VERB
easat-3322	165	15	it	it	PRON
easat-3322	165	16	at	at	ADP
easat-3322	165	17	the	the	DET
easat-3322	165	18	forefront	forefront	NOUN
easat-3322	165	19	of	of	ADP
easat-3322	165	20	the	the	DET
easat-3322	165	21	industry	industry	NOUN
easat-3322	165	22	within	within	ADP
easat-3322	165	23	the	the	DET
easat-3322	165	24	group	group	NOUN
easat-3322	165	25	.	.	PUNCT
easat-3322	166	1	the	the	DET
easat-3322	166	2	organizational	organizational	ADJ
easat-3322	166	3	structure	structure	NOUN
easat-3322	166	4	of	of	ADP
easat-3322	166	5	hij	hij	PROPN
easat-3322	166	6	cambodia	cambodia	PROPN
easat-3322	166	7	,	,	PUNCT
easat-3322	166	8	as	as	SCONJ
easat-3322	166	9	depicted	depict	VERB
easat-3322	166	10	in	in	ADP
easat-3322	166	11	figure	figure	NOUN
easat-3322	166	12	2	2	NUM
easat-3322	166	13	,	,	PUNCT
easat-3322	166	14	is	be	AUX
easat-3322	166	15	comprehensive	comprehensive	ADJ
easat-3322	166	16	and	and	CCONJ
easat-3322	166	17	welldefined	welldefine	VERB
easat-3322	166	18	.	.	PUNCT
easat-3322	167	1	it	it	PRON
easat-3322	167	2	comprises	comprise	VERB
easat-3322	167	3	seven	seven	NUM
easat-3322	167	4	key	key	ADJ
easat-3322	167	5	departments	department	NOUN
easat-3322	167	6	:	:	PUNCT
easat-3322	167	7	finance	finance	NOUN
easat-3322	167	8	,	,	PUNCT
easat-3322	167	9	shipping	shipping	NOUN
easat-3322	167	10	,	,	PUNCT
easat-3322	167	11	human	human	ADJ
easat-3322	167	12	resources	resource	NOUN
easat-3322	167	13	,	,	PUNCT
easat-3322	167	14	production	production	NOUN
easat-3322	167	15	,	,	PUNCT
easat-3322	167	16	quality	quality	NOUN
easat-3322	167	17	control	control	NOUN
easat-3322	167	18	(	(	PUNCT
easat-3322	167	19	qc)/quality	qc)/quality	NOUN
easat-3322	167	20	management	management	NOUN
easat-3322	167	21	system	system	NOUN
easat-3322	167	22	(	(	PUNCT
easat-3322	167	23	qms	qms	NOUN
easat-3322	167	24	)	)	PUNCT
easat-3322	167	25	,	,	PUNCT
easat-3322	167	26	in	in	ADP
easat-3322	167	27	-	-	PUNCT
easat-3322	167	28	house	house	NOUN
easat-3322	167	29	laboratory	laboratory	NOUN
easat-3322	167	30	,	,	PUNCT
easat-3322	167	31	and	and	CCONJ
easat-3322	167	32	compliance	compliance	NOUN
easat-3322	167	33	.	.	PUNCT
easat-3322	168	1	each	each	DET
easat-3322	168	2	department	department	NOUN
easat-3322	168	3	plays	play	VERB
easat-3322	168	4	a	a	DET
easat-3322	168	5	crucial	crucial	ADJ
easat-3322	168	6	role	role	NOUN
easat-3322	168	7	in	in	ADP
easat-3322	168	8	ensuring	ensure	VERB
easat-3322	168	9	the	the	DET
easat-3322	168	10	smooth	smooth	ADJ
easat-3322	168	11	and	and	CCONJ
easat-3322	168	12	efficient	efficient	ADJ
easat-3322	168	13	operation	operation	NOUN
easat-3322	168	14	of	of	ADP
easat-3322	168	15	the	the	DET
easat-3322	168	16	factory	factory	NOUN
easat-3322	168	17	.	.	PUNCT
easat-3322	169	1	the	the	DET
easat-3322	169	2	finance	finance	NOUN
easat-3322	169	3	department	department	NOUN
easat-3322	169	4	manages	manage	VERB
easat-3322	169	5	the	the	DET
easat-3322	169	6	company	company	NOUN
easat-3322	169	7	’s	’s	PART
easat-3322	169	8	financial	financial	ADJ
easat-3322	169	9	transactions	transaction	NOUN
easat-3322	169	10	,	,	PUNCT
easat-3322	169	11	budgeting	budgeting	NOUN
easat-3322	169	12	,	,	PUNCT
easat-3322	169	13	and	and	CCONJ
easat-3322	169	14	financial	financial	ADJ
easat-3322	169	15	reporting	reporting	NOUN
easat-3322	169	16	,	,	PUNCT
easat-3322	169	17	ensuring	ensure	VERB
easat-3322	169	18	all	all	DET
easat-3322	169	19	financial	financial	ADJ
easat-3322	169	20	activities	activity	NOUN
easat-3322	169	21	are	be	AUX
easat-3322	169	22	accurately	accurately	ADV
easat-3322	169	23	documented	document	VERB
easat-3322	169	24	and	and	CCONJ
easat-3322	169	25	compliant	compliant	ADJ
easat-3322	169	26	with	with	ADP
easat-3322	169	27	regulatory	regulatory	ADJ
easat-3322	169	28	requirements	requirement	NOUN
easat-3322	169	29	.	.	PUNCT
easat-3322	170	1	6071	6071	NUM
easat-3322	170	2	edelweiss	edelweiss	PROPN
easat-3322	170	3	applied	apply	VERB
easat-3322	170	4	science	science	NOUN
easat-3322	170	5	and	and	CCONJ
easat-3322	170	6	technology	technology	NOUN
easat-3322	170	7	issn	issn	PROPN
easat-3322	170	8	:	:	PUNCT
easat-3322	170	9	2576	2576	NUM
easat-3322	170	10	-	-	SYM
easat-3322	170	11	8484	8484	NUM
easat-3322	170	12	vol	vol	NOUN
easat-3322	170	13	.	.	PROPN
easat-3322	170	14	8	8	NUM
easat-3322	170	15	,	,	PUNCT
easat-3322	170	16	no	no	INTJ
easat-3322	170	17	.	.	NOUN
easat-3322	170	18	6	6	NUM
easat-3322	170	19	:	:	SYM
easat-3322	170	20	6064	6064	NUM
easat-3322	170	21	-	-	SYM
easat-3322	170	22	6082	6082	NUM
easat-3322	170	23	,	,	PUNCT
easat-3322	170	24	2024	2024	NUM
easat-3322	170	25	doi	doi	NOUN
easat-3322	170	26	:	:	PUNCT
easat-3322	170	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	170	28	©	©	PROPN
easat-3322	170	29	2024	2024	NUM
easat-3322	170	30	by	by	ADP
easat-3322	170	31	the	the	DET
easat-3322	170	32	authors	author	NOUN
easat-3322	170	33	;	;	PUNCT
easat-3322	170	34	licensee	licensee	PROPN
easat-3322	170	35	learning	learn	VERB
easat-3322	170	36	gate	gate	NOUN
easat-3322	170	37	figure	figure	NOUN
easat-3322	170	38	2	2	NUM
easat-3322	170	39	.	.	PUNCT
easat-3322	170	40	organizational	organizational	ADJ
easat-3322	170	41	structure	structure	NOUN
easat-3322	170	42	of	of	ADP
easat-3322	170	43	hij	hij	PROPN
easat-3322	170	44	cambodia	cambodia	PROPN
easat-3322	170	45	.	.	PUNCT
easat-3322	171	1	the	the	DET
easat-3322	171	2	shipping	shipping	NOUN
easat-3322	171	3	department	department	NOUN
easat-3322	171	4	handles	handle	VERB
easat-3322	171	5	the	the	DET
easat-3322	171	6	logistics	logistic	NOUN
easat-3322	171	7	of	of	ADP
easat-3322	171	8	exporting	export	VERB
easat-3322	171	9	finished	finished	ADJ
easat-3322	171	10	products	product	NOUN
easat-3322	171	11	to	to	ADP
easat-3322	171	12	international	international	ADJ
easat-3322	171	13	markets	market	NOUN
easat-3322	171	14	,	,	PUNCT
easat-3322	171	15	ensuring	ensure	VERB
easat-3322	171	16	timely	timely	ADJ
easat-3322	171	17	and	and	CCONJ
easat-3322	171	18	efficient	efficient	ADJ
easat-3322	171	19	delivery	delivery	NOUN
easat-3322	171	20	to	to	ADP
easat-3322	171	21	customers	customer	NOUN
easat-3322	171	22	worldwide	worldwide	ADV
easat-3322	171	23	.	.	PUNCT
easat-3322	172	1	the	the	DET
easat-3322	172	2	human	human	ADJ
easat-3322	172	3	resources	resource	NOUN
easat-3322	172	4	department	department	PROPN
easat-3322	172	5	manages	manage	VERB
easat-3322	172	6	employee	employee	NOUN
easat-3322	172	7	relations	relation	NOUN
easat-3322	172	8	,	,	PUNCT
easat-3322	172	9	recruitment	recruitment	NOUN
easat-3322	172	10	,	,	PUNCT
easat-3322	172	11	training	training	NOUN
easat-3322	172	12	,	,	PUNCT
easat-3322	172	13	and	and	CCONJ
easat-3322	172	14	development	development	NOUN
easat-3322	172	15	,	,	PUNCT
easat-3322	172	16	ensuring	ensure	VERB
easat-3322	172	17	the	the	DET
easat-3322	172	18	company	company	NOUN
easat-3322	172	19	attracts	attract	VERB
easat-3322	172	20	and	and	CCONJ
easat-3322	172	21	retains	retain	VERB
easat-3322	172	22	skilled	skilled	ADJ
easat-3322	172	23	workers	worker	NOUN
easat-3322	172	24	essential	essential	ADJ
easat-3322	172	25	for	for	ADP
easat-3322	172	26	maintaining	maintain	VERB
easat-3322	172	27	high	high	ADJ
easat-3322	172	28	production	production	NOUN
easat-3322	172	29	standards	standard	NOUN
easat-3322	172	30	.	.	PUNCT
easat-3322	173	1	the	the	DET
easat-3322	173	2	production	production	NOUN
easat-3322	173	3	department	department	NOUN
easat-3322	173	4	is	be	AUX
easat-3322	173	5	the	the	DET
easat-3322	173	6	heart	heart	NOUN
easat-3322	173	7	of	of	ADP
easat-3322	173	8	the	the	DET
easat-3322	173	9	manufacturing	manufacturing	NOUN
easat-3322	173	10	process	process	NOUN
easat-3322	173	11	.	.	PUNCT
easat-3322	174	1	it	it	PRON
easat-3322	174	2	includes	include	VERB
easat-3322	174	3	a	a	DET
easat-3322	174	4	merchandising	merchandise	VERB
easat-3322	174	5	sub	sub	NOUN
easat-3322	174	6	-	-	NOUN
easat-3322	174	7	department	department	NOUN
easat-3322	174	8	,	,	PUNCT
easat-3322	174	9	which	which	PRON
easat-3322	174	10	is	be	AUX
easat-3322	174	11	further	far	ADV
easat-3322	174	12	divided	divide	VERB
easat-3322	174	13	into	into	ADP
easat-3322	174	14	six	six	NUM
easat-3322	174	15	sections	section	NOUN
easat-3322	174	16	:	:	PUNCT
easat-3322	174	17	warehouse	warehouse	NOUN
easat-3322	174	18	,	,	PUNCT
easat-3322	174	19	cutting	cutting	NOUN
easat-3322	174	20	,	,	PUNCT
easat-3322	174	21	sewing	sewing	NOUN
easat-3322	174	22	,	,	PUNCT
easat-3322	174	23	ironing	ironing	NOUN
easat-3322	174	24	,	,	PUNCT
easat-3322	174	25	inspection	inspection	NOUN
easat-3322	174	26	,	,	PUNCT
easat-3322	174	27	and	and	CCONJ
easat-3322	174	28	packing	pack	VERB
easat-3322	174	29	.	.	PUNCT
easat-3322	175	1	the	the	DET
easat-3322	175	2	warehouse	warehouse	NOUN
easat-3322	175	3	section	section	NOUN
easat-3322	175	4	manages	manage	VERB
easat-3322	175	5	the	the	DET
easat-3322	175	6	storage	storage	NOUN
easat-3322	175	7	and	and	CCONJ
easat-3322	175	8	inventory	inventory	NOUN
easat-3322	175	9	of	of	ADP
easat-3322	175	10	raw	raw	ADJ
easat-3322	175	11	materials	material	NOUN
easat-3322	175	12	and	and	CCONJ
easat-3322	175	13	finished	finished	ADJ
easat-3322	175	14	products	product	NOUN
easat-3322	175	15	.	.	PUNCT
easat-3322	176	1	the	the	DET
easat-3322	176	2	cutting	cutting	NOUN
easat-3322	176	3	section	section	NOUN
easat-3322	176	4	is	be	AUX
easat-3322	176	5	responsible	responsible	ADJ
easat-3322	176	6	for	for	ADP
easat-3322	176	7	cutting	cut	VERB
easat-3322	176	8	fabric	fabric	NOUN
easat-3322	176	9	into	into	ADP
easat-3322	176	10	pieces	piece	NOUN
easat-3322	176	11	according	accord	VERB
easat-3322	176	12	to	to	ADP
easat-3322	176	13	design	design	NOUN
easat-3322	176	14	specifications	specification	NOUN
easat-3322	176	15	.	.	PUNCT
easat-3322	177	1	the	the	DET
easat-3322	177	2	sewing	sewing	NOUN
easat-3322	177	3	section	section	NOUN
easat-3322	177	4	assembles	assemble	VERB
easat-3322	177	5	the	the	DET
easat-3322	177	6	cut	cut	VERB
easat-3322	177	7	pieces	piece	NOUN
easat-3322	177	8	into	into	ADP
easat-3322	177	9	finished	finished	ADJ
easat-3322	177	10	garments	garment	NOUN
easat-3322	177	11	.	.	PUNCT
easat-3322	178	1	the	the	DET
easat-3322	178	2	ironing	iron	VERB
easat-3322	178	3	section	section	NOUN
easat-3322	178	4	ensures	ensure	VERB
easat-3322	178	5	that	that	SCONJ
easat-3322	178	6	the	the	DET
easat-3322	178	7	garments	garment	NOUN
easat-3322	178	8	are	be	AUX
easat-3322	178	9	pressed	press	VERB
easat-3322	178	10	and	and	CCONJ
easat-3322	178	11	free	free	ADJ
easat-3322	178	12	of	of	ADP
easat-3322	178	13	wrinkles	wrinkle	NOUN
easat-3322	178	14	.	.	PUNCT
easat-3322	179	1	the	the	DET
easat-3322	179	2	inspection	inspection	NOUN
easat-3322	179	3	section	section	NOUN
easat-3322	179	4	conducts	conduct	VERB
easat-3322	179	5	quality	quality	NOUN
easat-3322	179	6	checks	check	NOUN
easat-3322	179	7	to	to	PART
easat-3322	179	8	ensure	ensure	VERB
easat-3322	179	9	the	the	DET
easat-3322	179	10	garments	garment	NOUN
easat-3322	179	11	meet	meet	VERB
easat-3322	179	12	the	the	DET
easat-3322	179	13	required	require	VERB
easat-3322	179	14	standards	standard	NOUN
easat-3322	179	15	.	.	PUNCT
easat-3322	180	1	finally	finally	ADV
easat-3322	180	2	,	,	PUNCT
easat-3322	180	3	the	the	DET
easat-3322	180	4	packing	packing	NOUN
easat-3322	180	5	section	section	NOUN
easat-3322	180	6	prepares	prepare	VERB
easat-3322	180	7	the	the	DET
easat-3322	180	8	finished	finished	ADJ
easat-3322	180	9	products	product	NOUN
easat-3322	180	10	for	for	ADP
easat-3322	180	11	shipment	shipment	NOUN
easat-3322	180	12	.	.	PUNCT
easat-3322	181	1	the	the	DET
easat-3322	181	2	qc	qc	PROPN
easat-3322	181	3	/	/	SYM
easat-3322	181	4	qms	qms	PROPN
easat-3322	181	5	department	department	PROPN
easat-3322	181	6	ensures	ensure	VERB
easat-3322	181	7	all	all	DET
easat-3322	181	8	products	product	NOUN
easat-3322	181	9	meet	meet	VERB
easat-3322	181	10	the	the	DET
easat-3322	181	11	company	company	NOUN
easat-3322	181	12	’s	’s	PART
easat-3322	181	13	quality	quality	NOUN
easat-3322	181	14	standards	standard	NOUN
easat-3322	181	15	and	and	CCONJ
easat-3322	181	16	comply	comply	VERB
easat-3322	181	17	with	with	ADP
easat-3322	181	18	international	international	ADJ
easat-3322	181	19	regulations	regulation	NOUN
easat-3322	181	20	.	.	PUNCT
easat-3322	182	1	this	this	DET
easat-3322	182	2	department	department	NOUN
easat-3322	182	3	conducts	conduct	VERB
easat-3322	182	4	regular	regular	ADJ
easat-3322	182	5	inspections	inspection	NOUN
easat-3322	182	6	and	and	CCONJ
easat-3322	182	7	audits	audits	NOUN
easat-3322	182	8	to	to	PART
easat-3322	182	9	maintain	maintain	VERB
easat-3322	182	10	high	high	ADJ
easat-3322	182	11	-	-	PUNCT
easat-3322	182	12	quality	quality	NOUN
easat-3322	182	13	production	production	NOUN
easat-3322	182	14	.	.	PUNCT
easat-3322	183	1	the	the	DET
easat-3322	183	2	in	in	ADP
easat-3322	183	3	-	-	PUNCT
easat-3322	183	4	house	house	NOUN
easat-3322	183	5	laboratory	laboratory	NOUN
easat-3322	183	6	conducts	conduct	VERB
easat-3322	183	7	various	various	ADJ
easat-3322	183	8	tests	test	NOUN
easat-3322	183	9	on	on	ADP
easat-3322	183	10	raw	raw	ADJ
easat-3322	183	11	materials	material	NOUN
easat-3322	183	12	and	and	CCONJ
easat-3322	183	13	finished	finished	ADJ
easat-3322	183	14	products	product	NOUN
easat-3322	183	15	to	to	PART
easat-3322	183	16	ensure	ensure	VERB
easat-3322	183	17	they	they	PRON
easat-3322	183	18	meet	meet	VERB
easat-3322	183	19	the	the	DET
easat-3322	183	20	required	require	VERB
easat-3322	183	21	specifications	specification	NOUN
easat-3322	183	22	and	and	CCONJ
easat-3322	183	23	standards	standard	NOUN
easat-3322	183	24	,	,	PUNCT
easat-3322	183	25	including	include	VERB
easat-3322	183	26	testing	test	VERB
easat-3322	183	27	for	for	ADP
easat-3322	183	28	fabric	fabric	NOUN
easat-3322	183	29	strength	strength	NOUN
easat-3322	183	30	,	,	PUNCT
easat-3322	183	31	colorfastness	colorfastness	NOUN
easat-3322	183	32	,	,	PUNCT
easat-3322	183	33	and	and	CCONJ
easat-3322	183	34	other	other	ADJ
easat-3322	183	35	quality	quality	NOUN
easat-3322	183	36	parameters	parameter	NOUN
easat-3322	183	37	.	.	PUNCT
easat-3322	184	1	the	the	DET
easat-3322	184	2	compliance	compliance	NOUN
easat-3322	184	3	department	department	NOUN
easat-3322	184	4	ensures	ensure	VERB
easat-3322	184	5	the	the	DET
easat-3322	184	6	company	company	NOUN
easat-3322	184	7	adheres	adhere	VERB
easat-3322	184	8	to	to	ADP
easat-3322	184	9	all	all	DET
easat-3322	184	10	legal	legal	ADJ
easat-3322	184	11	and	and	CCONJ
easat-3322	184	12	regulatory	regulatory	ADJ
easat-3322	184	13	requirements	requirement	NOUN
easat-3322	184	14	,	,	PUNCT
easat-3322	184	15	including	include	VERB
easat-3322	184	16	labor	labor	NOUN
easat-3322	184	17	laws	law	NOUN
easat-3322	184	18	,	,	PUNCT
easat-3322	184	19	environmental	environmental	ADJ
easat-3322	184	20	regulations	regulation	NOUN
easat-3322	184	21	,	,	PUNCT
easat-3322	184	22	and	and	CCONJ
easat-3322	184	23	industry	industry	NOUN
easat-3322	184	24	standards	standard	NOUN
easat-3322	184	25	.	.	PUNCT
easat-3322	185	1	this	this	DET
easat-3322	185	2	department	department	NOUN
easat-3322	185	3	plays	play	VERB
easat-3322	185	4	a	a	DET
easat-3322	185	5	vital	vital	ADJ
easat-3322	185	6	role	role	NOUN
easat-3322	185	7	in	in	ADP
easat-3322	185	8	maintaining	maintain	VERB
easat-3322	185	9	the	the	DET
easat-3322	185	10	company	company	NOUN
easat-3322	185	11	’s	’s	PART
easat-3322	185	12	reputation	reputation	NOUN
easat-3322	185	13	and	and	CCONJ
easat-3322	185	14	ensuring	ensure	VERB
easat-3322	185	15	ethical	ethical	ADJ
easat-3322	185	16	business	business	NOUN
easat-3322	185	17	practices	practice	NOUN
easat-3322	185	18	.	.	PUNCT
easat-3322	186	1	the	the	DET
easat-3322	186	2	company	company	NOUN
easat-3322	186	3	effectively	effectively	ADV
easat-3322	186	4	oversees	oversee	VERB
easat-3322	186	5	factory	factory	NOUN
easat-3322	186	6	operations	operation	NOUN
easat-3322	186	7	through	through	ADP
easat-3322	186	8	well	well	ADV
easat-3322	186	9	-	-	PUNCT
easat-3322	186	10	defined	define	VERB
easat-3322	186	11	job	job	NOUN
easat-3322	186	12	descriptions	description	NOUN
easat-3322	186	13	and	and	CCONJ
easat-3322	186	14	clear	clear	ADJ
easat-3322	186	15	delineation	delineation	NOUN
easat-3322	186	16	of	of	ADP
easat-3322	186	17	responsibilities	responsibility	NOUN
easat-3322	186	18	within	within	ADP
easat-3322	186	19	the	the	DET
easat-3322	186	20	organizational	organizational	ADJ
easat-3322	186	21	structure	structure	NOUN
easat-3322	186	22	.	.	PUNCT
easat-3322	187	1	the	the	DET
easat-3322	187	2	factory	factory	NOUN
easat-3322	187	3	has	have	VERB
easat-3322	187	4	an	an	DET
easat-3322	187	5	independent	independent	ADJ
easat-3322	187	6	finance	finance	NOUN
easat-3322	187	7	department	department	NOUN
easat-3322	187	8	responsible	responsible	ADJ
easat-3322	187	9	for	for	ADP
easat-3322	187	10	documenting	document	VERB
easat-3322	187	11	and	and	CCONJ
easat-3322	187	12	evaluating	evaluate	VERB
easat-3322	187	13	factory	factory	NOUN
easat-3322	187	14	transactions	transaction	NOUN
easat-3322	187	15	,	,	PUNCT
easat-3322	187	16	submitting	submit	VERB
easat-3322	187	17	profit	profit	NOUN
easat-3322	187	18	tax	tax	NOUN
easat-3322	187	19	declarations	declaration	NOUN
easat-3322	187	20	to	to	ADP
easat-3322	187	21	the	the	DET
easat-3322	187	22	general	general	ADJ
easat-3322	187	23	department	department	PROPN
easat-3322	187	24	of	of	ADP
easat-3322	187	25	taxation	taxation	NOUN
easat-3322	187	26	,	,	PUNCT
easat-3322	187	27	consolidating	consolidate	VERB
easat-3322	187	28	all	all	DET
easat-3322	187	29	factory	factory	NOUN
easat-3322	187	30	transactions	transaction	NOUN
easat-3322	187	31	,	,	PUNCT
easat-3322	187	32	furnishing	furnish	VERB
easat-3322	187	33	production	production	NOUN
easat-3322	187	34	shipping	shipping	NOUN
easat-3322	187	35	details	detail	NOUN
easat-3322	187	36	to	to	ADP
easat-3322	187	37	the	the	DET
easat-3322	187	38	head	head	NOUN
easat-3322	187	39	office	office	NOUN
easat-3322	187	40	in	in	ADP
easat-3322	187	41	hong	hong	PROPN
easat-3322	187	42	kong	kong	PROPN
easat-3322	187	43	,	,	PUNCT
easat-3322	187	44	and	and	CCONJ
easat-3322	187	45	arranging	arrange	VERB
easat-3322	187	46	payments	payment	NOUN
easat-3322	187	47	for	for	ADP
easat-3322	187	48	business	business	NOUN
easat-3322	187	49	associates	associate	NOUN
easat-3322	187	50	and	and	CCONJ
easat-3322	187	51	the	the	DET
easat-3322	187	52	payroll	payroll	NOUN
easat-3322	187	53	department	department	PROPN
easat-3322	187	54	.	.	PUNCT
easat-3322	188	1	figure	figure	NOUN
easat-3322	188	2	3	3	NUM
easat-3322	188	3	illustrates	illustrate	VERB
easat-3322	188	4	the	the	DET
easat-3322	188	5	flow	flow	NOUN
easat-3322	188	6	of	of	ADP
easat-3322	188	7	inputs	input	NOUN
easat-3322	188	8	and	and	CCONJ
easat-3322	188	9	outputs	output	NOUN
easat-3322	188	10	between	between	ADP
easat-3322	188	11	hij	hij	PROPN
easat-3322	188	12	cambodia	cambodia	PROPN
easat-3322	188	13	and	and	CCONJ
easat-3322	188	14	obf	obf	VERB
easat-3322	188	15	international	international	ADJ
easat-3322	188	16	group	group	NOUN
easat-3322	188	17	.	.	PUNCT
easat-3322	189	1	based	base	VERB
easat-3322	189	2	in	in	ADP
easat-3322	189	3	hong	hong	PROPN
easat-3322	189	4	kong	kong	PROPN
easat-3322	189	5	,	,	PUNCT
easat-3322	189	6	china	china	PROPN
easat-3322	189	7	,	,	PUNCT
easat-3322	189	8	obf	obf	VERB
easat-3322	189	9	international	international	ADJ
easat-3322	189	10	group	group	NOUN
easat-3322	189	11	supplies	supply	VERB
easat-3322	189	12	raw	raw	ADJ
easat-3322	189	13	materials	material	NOUN
easat-3322	189	14	to	to	ADP
easat-3322	189	15	hij	hij	PROPN
easat-3322	189	16	cambodia	cambodia	PROPN
easat-3322	189	17	.	.	PUNCT
easat-3322	190	1	in	in	ADP
easat-3322	190	2	return	return	NOUN
easat-3322	190	3	,	,	PUNCT
easat-3322	190	4	obf	obf	VERB
easat-3322	190	5	international	international	ADJ
easat-3322	190	6	group	group	NOUN
easat-3322	190	7	receives	receive	VERB
easat-3322	190	8	finished	finish	VERB
easat-3322	190	9	goods	good	NOUN
easat-3322	190	10	from	from	ADP
easat-3322	190	11	hij	hij	PROPN
easat-3322	190	12	cambodia	cambodia	PROPN
easat-3322	190	13	.	.	PUNCT
easat-3322	191	1	located	locate	VERB
easat-3322	191	2	in	in	ADP
easat-3322	191	3	phnom	phnom	PROPN
easat-3322	191	4	penh	penh	PROPN
easat-3322	191	5	,	,	PUNCT
easat-3322	191	6	cambodia	cambodia	PROPN
easat-3322	191	7	,	,	PUNCT
easat-3322	191	8	hij	hij	PROPN
easat-3322	191	9	cambodia	cambodia	PROPN
easat-3322	191	10	receives	receive	VERB
easat-3322	191	11	raw	raw	ADJ
easat-3322	191	12	materials	material	NOUN
easat-3322	191	13	from	from	ADP
easat-3322	191	14	obf	obf	PROPN
easat-3322	191	15	international	international	PROPN
easat-3322	191	16	group	group	NOUN
easat-3322	191	17	and	and	CCONJ
easat-3322	191	18	delivers	deliver	VERB
easat-3322	191	19	finished	finish	VERB
easat-3322	191	20	goods	good	NOUN
easat-3322	191	21	back	back	ADV
easat-3322	191	22	to	to	ADP
easat-3322	191	23	them	they	PRON
easat-3322	191	24	.	.	PUNCT
easat-3322	192	1	this	this	DET
easat-3322	192	2	cyclical	cyclical	ADJ
easat-3322	192	3	exchange	exchange	NOUN
easat-3322	192	4	highlights	highlight	VERB
easat-3322	192	5	the	the	DET
easat-3322	192	6	interdependence	interdependence	NOUN
easat-3322	192	7	between	between	ADP
easat-3322	192	8	the	the	DET
easat-3322	192	9	two	two	NUM
easat-3322	192	10	6072	6072	NUM
easat-3322	192	11	edelweiss	edelweiss	PROPN
easat-3322	192	12	applied	apply	VERB
easat-3322	192	13	science	science	NOUN
easat-3322	192	14	and	and	CCONJ
easat-3322	192	15	technology	technology	NOUN
easat-3322	192	16	issn	issn	PROPN
easat-3322	192	17	:	:	PUNCT
easat-3322	192	18	2576	2576	NUM
easat-3322	192	19	-	-	SYM
easat-3322	192	20	8484	8484	NUM
easat-3322	192	21	vol	vol	NOUN
easat-3322	192	22	.	.	PROPN
easat-3322	192	23	8	8	NUM
easat-3322	192	24	,	,	PUNCT
easat-3322	192	25	no	no	INTJ
easat-3322	192	26	.	.	NOUN
easat-3322	192	27	6	6	NUM
easat-3322	192	28	:	:	SYM
easat-3322	192	29	6064	6064	NUM
easat-3322	192	30	-	-	SYM
easat-3322	192	31	6082	6082	NUM
easat-3322	192	32	,	,	PUNCT
easat-3322	192	33	2024	2024	NUM
easat-3322	192	34	doi	doi	NOUN
easat-3322	192	35	:	:	PUNCT
easat-3322	192	36	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	192	37	©	©	PROPN
easat-3322	192	38	2024	2024	NUM
easat-3322	192	39	by	by	ADP
easat-3322	192	40	the	the	DET
easat-3322	192	41	authors	author	NOUN
easat-3322	192	42	;	;	PUNCT
easat-3322	192	43	licensee	licensee	PROPN
easat-3322	192	44	learning	learn	VERB
easat-3322	192	45	gate	gate	NOUN
easat-3322	192	46	companies	company	NOUN
easat-3322	192	47	,	,	PUNCT
easat-3322	192	48	with	with	ADP
easat-3322	192	49	obf	obf	PROPN
easat-3322	192	50	international	international	ADJ
easat-3322	192	51	group	group	NOUN
easat-3322	192	52	providing	provide	VERB
easat-3322	192	53	the	the	DET
easat-3322	192	54	necessary	necessary	ADJ
easat-3322	192	55	raw	raw	ADJ
easat-3322	192	56	materials	material	NOUN
easat-3322	192	57	for	for	ADP
easat-3322	192	58	production	production	NOUN
easat-3322	192	59	and	and	CCONJ
easat-3322	192	60	hij	hij	PROPN
easat-3322	192	61	cambodia	cambodia	PROPN
easat-3322	192	62	completing	complete	VERB
easat-3322	192	63	the	the	DET
easat-3322	192	64	manufacturing	manufacturing	NOUN
easat-3322	192	65	process	process	NOUN
easat-3322	192	66	to	to	PART
easat-3322	192	67	produce	produce	VERB
easat-3322	192	68	finished	finished	ADJ
easat-3322	192	69	goods	good	NOUN
easat-3322	192	70	.	.	PUNCT
easat-3322	193	1	this	this	DET
easat-3322	193	2	model	model	NOUN
easat-3322	193	3	ensures	ensure	VERB
easat-3322	193	4	a	a	DET
easat-3322	193	5	continuous	continuous	ADJ
easat-3322	193	6	flow	flow	NOUN
easat-3322	193	7	of	of	ADP
easat-3322	193	8	materials	material	NOUN
easat-3322	193	9	and	and	CCONJ
easat-3322	193	10	products	product	NOUN
easat-3322	193	11	,	,	PUNCT
easat-3322	193	12	facilitating	facilitate	VERB
easat-3322	193	13	efficient	efficient	ADJ
easat-3322	193	14	supply	supply	NOUN
easat-3322	193	15	chain	chain	NOUN
easat-3322	193	16	management	management	NOUN
easat-3322	193	17	.	.	PUNCT
easat-3322	194	1	figure	figure	VERB
easat-3322	194	2	3	3	NUM
easat-3322	194	3	.	.	PUNCT
easat-3322	195	1	the	the	DET
easat-3322	195	2	flow	flow	NOUN
easat-3322	195	3	of	of	ADP
easat-3322	195	4	inputs	input	NOUN
easat-3322	195	5	and	and	CCONJ
easat-3322	195	6	outputs	output	NOUN
easat-3322	195	7	.	.	PUNCT
easat-3322	196	1	4.2	4.2	NUM
easat-3322	196	2	.	.	PUNCT
easat-3322	196	3	product	product	NOUN
easat-3322	196	4	costing	cost	VERB
easat-3322	196	5	method	method	NOUN
easat-3322	196	6	used	use	VERB
easat-3322	196	7	by	by	ADP
easat-3322	196	8	hij	hij	PROPN
easat-3322	196	9	cambodia	cambodia	PROPN
easat-3322	196	10	the	the	DET
easat-3322	196	11	company	company	NOUN
easat-3322	196	12	utilizes	utilize	VERB
easat-3322	196	13	job	job	NOUN
easat-3322	196	14	order	order	NOUN
easat-3322	196	15	costing	costing	NOUN
easat-3322	196	16	,	,	PUNCT
easat-3322	196	17	where	where	SCONJ
easat-3322	196	18	the	the	DET
easat-3322	196	19	costs	cost	NOUN
easat-3322	196	20	associated	associate	VERB
easat-3322	196	21	with	with	ADP
easat-3322	196	22	the	the	DET
easat-3322	196	23	production	production	NOUN
easat-3322	196	24	of	of	ADP
easat-3322	196	25	products	product	NOUN
easat-3322	196	26	are	be	AUX
easat-3322	196	27	gathered	gather	VERB
easat-3322	196	28	and	and	CCONJ
easat-3322	196	29	recorded	record	VERB
easat-3322	196	30	on	on	ADP
easat-3322	196	31	a	a	DET
easat-3322	196	32	job	job	NOUN
easat-3322	196	33	costing	cost	VERB
easat-3322	196	34	sheet	sheet	NOUN
easat-3322	196	35	.	.	PUNCT
easat-3322	197	1	this	this	DET
easat-3322	197	2	method	method	NOUN
easat-3322	197	3	allows	allow	VERB
easat-3322	197	4	for	for	ADP
easat-3322	197	5	accurate	accurate	ADJ
easat-3322	197	6	tracking	tracking	NOUN
easat-3322	197	7	of	of	ADP
easat-3322	197	8	costs	cost	NOUN
easat-3322	197	9	related	relate	VERB
easat-3322	197	10	to	to	ADP
easat-3322	197	11	specific	specific	ADJ
easat-3322	197	12	jobs	job	NOUN
easat-3322	197	13	or	or	CCONJ
easat-3322	197	14	projects	project	NOUN
easat-3322	197	15	,	,	PUNCT
easat-3322	197	16	aligning	align	VERB
easat-3322	197	17	well	well	ADV
easat-3322	197	18	with	with	ADP
easat-3322	197	19	their	their	PRON
easat-3322	197	20	customer	customer	NOUN
easat-3322	197	21	-	-	PUNCT
easat-3322	197	22	driven	drive	VERB
easat-3322	197	23	production	production	NOUN
easat-3322	197	24	model	model	NOUN
easat-3322	197	25	.	.	PUNCT
easat-3322	198	1	job	job	NOUN
easat-3322	198	2	order	order	NOUN
easat-3322	198	3	costing	cost	VERB
easat-3322	198	4	operates	operate	NOUN
easat-3322	198	5	on	on	ADP
easat-3322	198	6	the	the	DET
easat-3322	198	7	fundamental	fundamental	ADJ
easat-3322	198	8	principle	principle	NOUN
easat-3322	198	9	that	that	SCONJ
easat-3322	198	10	production	production	NOUN
easat-3322	198	11	commences	commence	VERB
easat-3322	198	12	only	only	ADV
easat-3322	198	13	upon	upon	SCONJ
easat-3322	198	14	receipt	receipt	NOUN
easat-3322	198	15	of	of	ADP
easat-3322	198	16	a	a	DET
easat-3322	198	17	purchase	purchase	NOUN
easat-3322	198	18	order	order	NOUN
easat-3322	198	19	from	from	ADP
easat-3322	198	20	the	the	DET
easat-3322	198	21	customer	customer	NOUN
easat-3322	198	22	.	.	PUNCT
easat-3322	199	1	in	in	ADP
easat-3322	199	2	this	this	DET
easat-3322	199	3	case	case	NOUN
easat-3322	199	4	,	,	PUNCT
easat-3322	199	5	a	a	DET
easat-3322	199	6	purchase	purchase	NOUN
easat-3322	199	7	order	order	NOUN
easat-3322	199	8	from	from	ADP
easat-3322	199	9	obf	obf	PROPN
easat-3322	199	10	international	international	PROPN
easat-3322	199	11	group	group	NOUN
easat-3322	199	12	based	base	VERB
easat-3322	199	13	in	in	ADP
easat-3322	199	14	hong	hong	PROPN
easat-3322	199	15	kong	kong	PROPN
easat-3322	199	16	,	,	PUNCT
easat-3322	199	17	china	china	PROPN
easat-3322	199	18	would	would	AUX
easat-3322	199	19	trigger	trigger	VERB
easat-3322	199	20	production	production	NOUN
easat-3322	199	21	.	.	PUNCT
easat-3322	200	1	the	the	DET
easat-3322	200	2	job	job	NOUN
easat-3322	200	3	costing	cost	VERB
easat-3322	200	4	sheet	sheet	NOUN
easat-3322	200	5	would	would	AUX
easat-3322	200	6	then	then	ADV
easat-3322	200	7	track	track	VERB
easat-3322	200	8	all	all	DET
easat-3322	200	9	production	production	NOUN
easat-3322	200	10	costs	cost	NOUN
easat-3322	200	11	,	,	PUNCT
easat-3322	200	12	including	include	VERB
easat-3322	200	13	direct	direct	ADJ
easat-3322	200	14	materials	material	NOUN
easat-3322	200	15	,	,	PUNCT
easat-3322	200	16	direct	direct	ADJ
easat-3322	200	17	labor	labor	NOUN
easat-3322	200	18	,	,	PUNCT
easat-3322	200	19	and	and	CCONJ
easat-3322	200	20	allocated	allocate	VERB
easat-3322	200	21	overhead	overhead	ADJ
easat-3322	200	22	costs	cost	NOUN
easat-3322	200	23	.	.	PUNCT
easat-3322	201	1	at	at	ADP
easat-3322	201	2	the	the	DET
easat-3322	201	3	same	same	ADJ
easat-3322	201	4	time	time	NOUN
easat-3322	201	5	,	,	PUNCT
easat-3322	201	6	the	the	DET
easat-3322	201	7	company	company	NOUN
easat-3322	201	8	employs	employ	VERB
easat-3322	201	9	fob	fob	NOUN
easat-3322	201	10	costing	cost	VERB
easat-3322	201	11	principles	principle	NOUN
easat-3322	201	12	.	.	PUNCT
easat-3322	202	1	fob	fob	PROPN
easat-3322	202	2	costing	cost	VERB
easat-3322	202	3	ensures	ensure	VERB
easat-3322	202	4	that	that	SCONJ
easat-3322	202	5	all	all	DET
easat-3322	202	6	costs	cost	NOUN
easat-3322	202	7	associated	associate	VERB
easat-3322	202	8	with	with	ADP
easat-3322	202	9	delivering	deliver	VERB
easat-3322	202	10	the	the	DET
easat-3322	202	11	product	product	NOUN
easat-3322	202	12	to	to	ADP
easat-3322	202	13	the	the	DET
easat-3322	202	14	customer	customer	NOUN
easat-3322	202	15	(	(	PUNCT
easat-3322	202	16	obf	obf	VERB
easat-3322	202	17	international	international	ADJ
easat-3322	202	18	group	group	NOUN
easat-3322	202	19	)	)	PUNCT
easat-3322	202	20	are	be	AUX
easat-3322	202	21	included	include	VERB
easat-3322	202	22	in	in	ADP
easat-3322	202	23	the	the	DET
easat-3322	202	24	final	final	ADJ
easat-3322	202	25	price	price	NOUN
easat-3322	202	26	.	.	PUNCT
easat-3322	203	1	this	this	DET
easat-3322	203	2	comprehensive	comprehensive	ADJ
easat-3322	203	3	approach	approach	NOUN
easat-3322	203	4	to	to	ADP
easat-3322	203	5	costing	cost	VERB
easat-3322	203	6	provides	provide	VERB
easat-3322	203	7	a	a	DET
easat-3322	203	8	clear	clear	ADJ
easat-3322	203	9	understanding	understanding	NOUN
easat-3322	203	10	of	of	ADP
easat-3322	203	11	the	the	DET
easat-3322	203	12	total	total	ADJ
easat-3322	203	13	expenses	expense	NOUN
easat-3322	203	14	involved	involve	VERB
easat-3322	203	15	in	in	ADP
easat-3322	203	16	fulfilling	fulfil	VERB
easat-3322	203	17	the	the	DET
easat-3322	203	18	customer	customer	NOUN
easat-3322	203	19	’s	’s	PART
easat-3322	203	20	order	order	NOUN
easat-3322	203	21	,	,	PUNCT
easat-3322	203	22	from	from	ADP
easat-3322	203	23	the	the	DET
easat-3322	203	24	initial	initial	ADJ
easat-3322	203	25	production	production	NOUN
easat-3322	203	26	costs	cost	NOUN
easat-3322	203	27	to	to	ADP
easat-3322	203	28	the	the	DET
easat-3322	203	29	final	final	ADJ
easat-3322	203	30	delivery	delivery	NOUN
easat-3322	203	31	.	.	PUNCT
easat-3322	204	1	by	by	ADP
easat-3322	204	2	integrating	integrate	VERB
easat-3322	204	3	job	job	NOUN
easat-3322	204	4	order	order	NOUN
easat-3322	204	5	costing	costing	NOUN
easat-3322	204	6	and	and	CCONJ
easat-3322	204	7	fob	fob	NOUN
easat-3322	204	8	costing	costing	NOUN
easat-3322	204	9	,	,	PUNCT
easat-3322	204	10	the	the	DET
easat-3322	204	11	company	company	NOUN
easat-3322	204	12	can	can	AUX
easat-3322	204	13	maintain	maintain	VERB
easat-3322	204	14	a	a	DET
easat-3322	204	15	precise	precise	ADJ
easat-3322	204	16	record	record	NOUN
easat-3322	204	17	of	of	ADP
easat-3322	204	18	the	the	DET
easat-3322	204	19	expenses	expense	NOUN
easat-3322	204	20	incurred	incur	VERB
easat-3322	204	21	for	for	ADP
easat-3322	204	22	each	each	DET
easat-3322	204	23	specific	specific	ADJ
easat-3322	204	24	job	job	NOUN
easat-3322	204	25	,	,	PUNCT
easat-3322	204	26	while	while	SCONJ
easat-3322	204	27	also	also	ADV
easat-3322	204	28	ensuring	ensure	VERB
easat-3322	204	29	that	that	SCONJ
easat-3322	204	30	the	the	DET
easat-3322	204	31	final	final	ADJ
easat-3322	204	32	price	price	NOUN
easat-3322	204	33	charged	charge	VERB
easat-3322	204	34	to	to	ADP
easat-3322	204	35	the	the	DET
easat-3322	204	36	customer	customer	NOUN
easat-3322	204	37	accurately	accurately	ADV
easat-3322	204	38	reflects	reflect	VERB
easat-3322	204	39	the	the	DET
easat-3322	204	40	complete	complete	ADJ
easat-3322	204	41	cost	cost	NOUN
easat-3322	204	42	of	of	ADP
easat-3322	204	43	delivering	deliver	VERB
easat-3322	204	44	the	the	DET
easat-3322	204	45	product	product	NOUN
easat-3322	204	46	.	.	PUNCT
easat-3322	205	1	this	this	DET
easat-3322	205	2	synergistic	synergistic	ADJ
easat-3322	205	3	approach	approach	NOUN
easat-3322	205	4	allows	allow	VERB
easat-3322	205	5	the	the	DET
easat-3322	205	6	company	company	NOUN
easat-3322	205	7	to	to	PART
easat-3322	205	8	operate	operate	VERB
easat-3322	205	9	effectively	effectively	ADV
easat-3322	205	10	in	in	ADP
easat-3322	205	11	a	a	DET
easat-3322	205	12	customer	customer	NOUN
easat-3322	205	13	-	-	PUNCT
easat-3322	205	14	driven	drive	VERB
easat-3322	205	15	production	production	NOUN
easat-3322	205	16	environment	environment	NOUN
easat-3322	205	17	while	while	SCONJ
easat-3322	205	18	maintaining	maintain	VERB
easat-3322	205	19	financial	financial	ADJ
easat-3322	205	20	discipline	discipline	NOUN
easat-3322	205	21	and	and	CCONJ
easat-3322	205	22	profitability	profitability	NOUN
easat-3322	205	23	.	.	PUNCT
easat-3322	206	1	4.3	4.3	NUM
easat-3322	206	2	.	.	PUNCT
easat-3322	206	3	production	production	NOUN
easat-3322	206	4	process	process	NOUN
easat-3322	206	5	and	and	CCONJ
easat-3322	206	6	product	product	NOUN
easat-3322	206	7	cost	cost	NOUN
easat-3322	206	8	determination	determination	NOUN
easat-3322	206	9	the	the	DET
easat-3322	206	10	calculation	calculation	NOUN
easat-3322	206	11	of	of	ADP
easat-3322	206	12	the	the	DET
easat-3322	206	13	cost	cost	NOUN
easat-3322	206	14	per	per	ADP
easat-3322	206	15	unit	unit	NOUN
easat-3322	206	16	of	of	ADP
easat-3322	206	17	product	product	NOUN
easat-3322	206	18	at	at	ADP
easat-3322	206	19	hij	hij	PROPN
easat-3322	206	20	cambodia	cambodia	PROPN
easat-3322	206	21	involves	involve	VERB
easat-3322	206	22	a	a	DET
easat-3322	206	23	meticulous	meticulous	ADJ
easat-3322	206	24	four	four	NUM
easat-3322	206	25	-	-	PUNCT
easat-3322	206	26	step	step	NOUN
easat-3322	206	27	process	process	NOUN
easat-3322	206	28	,	,	PUNCT
easat-3322	206	29	as	as	SCONJ
easat-3322	206	30	illustrated	illustrate	VERB
easat-3322	206	31	in	in	ADP
easat-3322	206	32	figure	figure	NOUN
easat-3322	206	33	4	4	NUM
easat-3322	206	34	.	.	PUNCT
easat-3322	207	1	this	this	DET
easat-3322	207	2	process	process	NOUN
easat-3322	207	3	is	be	AUX
easat-3322	207	4	designed	design	VERB
easat-3322	207	5	to	to	PART
easat-3322	207	6	ensure	ensure	VERB
easat-3322	207	7	accuracy	accuracy	NOUN
easat-3322	207	8	and	and	CCONJ
easat-3322	207	9	comprehensiveness	comprehensiveness	NOUN
easat-3322	207	10	and	and	CCONJ
easat-3322	207	11	is	be	AUX
easat-3322	207	12	crucial	crucial	ADJ
easat-3322	207	13	for	for	ADP
easat-3322	207	14	maintaining	maintain	VERB
easat-3322	207	15	effective	effective	ADJ
easat-3322	207	16	cost	cost	NOUN
easat-3322	207	17	management	management	NOUN
easat-3322	207	18	and	and	CCONJ
easat-3322	207	19	pricing	pricing	NOUN
easat-3322	207	20	strategies	strategy	NOUN
easat-3322	207	21	.	.	PUNCT
easat-3322	208	1	6073	6073	NUM
easat-3322	208	2	edelweiss	edelweiss	PROPN
easat-3322	208	3	applied	apply	VERB
easat-3322	208	4	science	science	NOUN
easat-3322	208	5	and	and	CCONJ
easat-3322	208	6	technology	technology	NOUN
easat-3322	208	7	issn	issn	PROPN
easat-3322	208	8	:	:	PUNCT
easat-3322	208	9	2576	2576	NUM
easat-3322	208	10	-	-	SYM
easat-3322	208	11	8484	8484	NUM
easat-3322	208	12	vol	vol	NOUN
easat-3322	208	13	.	.	PROPN
easat-3322	208	14	8	8	NUM
easat-3322	208	15	,	,	PUNCT
easat-3322	208	16	no	no	INTJ
easat-3322	208	17	.	.	NOUN
easat-3322	208	18	6	6	NUM
easat-3322	208	19	:	:	SYM
easat-3322	208	20	6064	6064	NUM
easat-3322	208	21	-	-	SYM
easat-3322	208	22	6082	6082	NUM
easat-3322	208	23	,	,	PUNCT
easat-3322	208	24	2024	2024	NUM
easat-3322	208	25	doi	doi	NOUN
easat-3322	208	26	:	:	PUNCT
easat-3322	208	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	208	28	©	©	PROPN
easat-3322	208	29	2024	2024	NUM
easat-3322	208	30	by	by	ADP
easat-3322	208	31	the	the	DET
easat-3322	208	32	authors	author	NOUN
easat-3322	208	33	;	;	PUNCT
easat-3322	208	34	licensee	licensee	PROPN
easat-3322	208	35	learning	learning	NOUN
easat-3322	208	36	gate	gate	VERB
easat-3322	208	37	the	the	DET
easat-3322	208	38	first	first	ADJ
easat-3322	208	39	step	step	NOUN
easat-3322	208	40	involves	involve	VERB
easat-3322	208	41	the	the	DET
easat-3322	208	42	initial	initial	ADJ
easat-3322	208	43	measurement	measurement	NOUN
easat-3322	208	44	of	of	ADP
easat-3322	208	45	direct	direct	ADJ
easat-3322	208	46	material	material	NOUN
easat-3322	208	47	costs	cost	NOUN
easat-3322	208	48	.	.	PUNCT
easat-3322	209	1	this	this	DET
easat-3322	209	2	task	task	NOUN
easat-3322	209	3	is	be	AUX
easat-3322	209	4	handled	handle	VERB
easat-3322	209	5	by	by	ADP
easat-3322	209	6	the	the	DET
easat-3322	209	7	merchandising	merchandising	PROPN
easat-3322	209	8	department	department	NOUN
easat-3322	209	9	,	,	PUNCT
easat-3322	209	10	which	which	PRON
easat-3322	209	11	is	be	AUX
easat-3322	209	12	responsible	responsible	ADJ
easat-3322	209	13	for	for	ADP
easat-3322	209	14	identifying	identify	VERB
easat-3322	209	15	and	and	CCONJ
easat-3322	209	16	quantifying	quantify	VERB
easat-3322	209	17	all	all	DET
easat-3322	209	18	the	the	DET
easat-3322	209	19	raw	raw	ADJ
easat-3322	209	20	materials	material	NOUN
easat-3322	209	21	required	require	VERB
easat-3322	209	22	for	for	ADP
easat-3322	209	23	production	production	NOUN
easat-3322	209	24	.	.	PUNCT
easat-3322	210	1	these	these	DET
easat-3322	210	2	materials	material	NOUN
easat-3322	210	3	include	include	VERB
easat-3322	210	4	fabric	fabric	NOUN
easat-3322	210	5	,	,	PUNCT
easat-3322	210	6	thread	thread	NOUN
easat-3322	210	7	,	,	PUNCT
easat-3322	210	8	logos	logo	NOUN
easat-3322	210	9	,	,	PUNCT
easat-3322	210	10	price	price	NOUN
easat-3322	210	11	tickets	ticket	NOUN
easat-3322	210	12	,	,	PUNCT
easat-3322	210	13	hangers	hanger	NOUN
easat-3322	210	14	,	,	PUNCT
easat-3322	210	15	side	side	NOUN
easat-3322	210	16	sizers	sizer	NOUN
easat-3322	210	17	,	,	PUNCT
easat-3322	210	18	care	care	NOUN
easat-3322	210	19	labels	label	NOUN
easat-3322	210	20	,	,	PUNCT
easat-3322	210	21	elastic	elastic	ADJ
easat-3322	210	22	,	,	PUNCT
easat-3322	210	23	poly	poly	ADJ
easat-3322	210	24	bags	bag	NOUN
easat-3322	210	25	,	,	PUNCT
easat-3322	210	26	and	and	CCONJ
easat-3322	210	27	cartons	carton	NOUN
easat-3322	210	28	.	.	PUNCT
easat-3322	211	1	the	the	DET
easat-3322	211	2	merchandising	merchandising	NOUN
easat-3322	211	3	team	team	NOUN
easat-3322	211	4	ensures	ensure	VERB
easat-3322	211	5	that	that	SCONJ
easat-3322	211	6	each	each	DET
easat-3322	211	7	material	material	NOUN
easat-3322	211	8	is	be	AUX
easat-3322	211	9	accurately	accurately	ADV
easat-3322	211	10	accounted	account	VERB
easat-3322	211	11	for	for	ADP
easat-3322	211	12	and	and	CCONJ
easat-3322	211	13	priced	price	VERB
easat-3322	211	14	,	,	PUNCT
easat-3322	211	15	forming	form	VERB
easat-3322	211	16	the	the	DET
easat-3322	211	17	foundation	foundation	NOUN
easat-3322	211	18	of	of	ADP
easat-3322	211	19	the	the	DET
easat-3322	211	20	cost	cost	NOUN
easat-3322	211	21	calculation	calculation	NOUN
easat-3322	211	22	process	process	NOUN
easat-3322	211	23	.	.	PUNCT
easat-3322	212	1	figure	figure	NOUN
easat-3322	212	2	4	4	NUM
easat-3322	212	3	.	.	PUNCT
easat-3322	212	4	product	product	NOUN
easat-3322	212	5	cost	cost	NOUN
easat-3322	212	6	determination	determination	NOUN
easat-3322	212	7	process	process	NOUN
easat-3322	212	8	.	.	PUNCT
easat-3322	213	1	the	the	DET
easat-3322	213	2	second	second	ADJ
easat-3322	213	3	step	step	NOUN
easat-3322	213	4	is	be	AUX
easat-3322	213	5	the	the	DET
easat-3322	213	6	determination	determination	NOUN
easat-3322	213	7	of	of	ADP
easat-3322	213	8	direct	direct	ADJ
easat-3322	213	9	labor	labor	NOUN
easat-3322	213	10	costs	cost	NOUN
easat-3322	213	11	.	.	PUNCT
easat-3322	214	1	this	this	DET
easat-3322	214	2	responsibility	responsibility	NOUN
easat-3322	214	3	falls	fall	VERB
easat-3322	214	4	to	to	ADP
easat-3322	214	5	the	the	DET
easat-3322	214	6	industrial	industrial	ADJ
easat-3322	214	7	engineering	engineering	NOUN
easat-3322	214	8	team	team	NOUN
easat-3322	214	9	,	,	PUNCT
easat-3322	214	10	which	which	PRON
easat-3322	214	11	establishes	establish	VERB
easat-3322	214	12	the	the	DET
easat-3322	214	13	production	production	NOUN
easat-3322	214	14	process	process	NOUN
easat-3322	214	15	and	and	CCONJ
easat-3322	214	16	determines	determine	VERB
easat-3322	214	17	the	the	DET
easat-3322	214	18	labor	labor	NOUN
easat-3322	214	19	requirements	requirement	NOUN
easat-3322	214	20	for	for	ADP
easat-3322	214	21	each	each	DET
easat-3322	214	22	product	product	NOUN
easat-3322	214	23	.	.	PUNCT
easat-3322	215	1	the	the	DET
easat-3322	215	2	team	team	NOUN
easat-3322	215	3	assesses	assess	VERB
easat-3322	215	4	the	the	DET
easat-3322	215	5	time	time	NOUN
easat-3322	215	6	and	and	CCONJ
easat-3322	215	7	effort	effort	NOUN
easat-3322	215	8	needed	need	VERB
easat-3322	215	9	for	for	ADP
easat-3322	215	10	various	various	ADJ
easat-3322	215	11	production	production	NOUN
easat-3322	215	12	activities	activity	NOUN
easat-3322	215	13	,	,	PUNCT
easat-3322	215	14	such	such	ADJ
easat-3322	215	15	as	as	ADP
easat-3322	215	16	raw	raw	ADJ
easat-3322	215	17	material	material	NOUN
easat-3322	215	18	inspection	inspection	NOUN
easat-3322	215	19	,	,	PUNCT
easat-3322	215	20	fabric	fabric	NOUN
easat-3322	215	21	relaxation	relaxation	NOUN
easat-3322	215	22	,	,	PUNCT
easat-3322	215	23	spreading	spread	VERB
easat-3322	215	24	,	,	PUNCT
easat-3322	215	25	cutting	cutting	NOUN
easat-3322	215	26	,	,	PUNCT
easat-3322	215	27	sewing	sewing	NOUN
easat-3322	215	28	,	,	PUNCT
easat-3322	215	29	overlocking	overlocking	NOUN
easat-3322	215	30	,	,	PUNCT
easat-3322	215	31	trimming	trimming	NOUN
easat-3322	215	32	,	,	PUNCT
easat-3322	215	33	pressing	press	VERB
easat-3322	215	34	,	,	PUNCT
easat-3322	215	35	and	and	CCONJ
easat-3322	215	36	packing	pack	VERB
easat-3322	215	37	.	.	PUNCT
easat-3322	216	1	the	the	DET
easat-3322	216	2	third	third	ADJ
easat-3322	216	3	step	step	NOUN
easat-3322	216	4	involves	involve	VERB
easat-3322	216	5	calculating	calculate	VERB
easat-3322	216	6	production	production	NOUN
easat-3322	216	7	overhead	overhead	NOUN
easat-3322	216	8	and	and	CCONJ
easat-3322	216	9	non	non	ADJ
easat-3322	216	10	-	-	ADJ
easat-3322	216	11	production	production	ADJ
easat-3322	216	12	costs	cost	NOUN
easat-3322	216	13	.	.	PUNCT
easat-3322	217	1	production	production	NOUN
easat-3322	217	2	overheads	overhead	NOUN
easat-3322	217	3	are	be	AUX
easat-3322	217	4	indirect	indirect	ADJ
easat-3322	217	5	costs	cost	NOUN
easat-3322	217	6	incurred	incur	VERB
easat-3322	217	7	within	within	ADP
easat-3322	217	8	the	the	DET
easat-3322	217	9	factory	factory	NOUN
easat-3322	217	10	that	that	PRON
easat-3322	217	11	can	can	AUX
easat-3322	217	12	not	not	PART
easat-3322	217	13	be	be	AUX
easat-3322	217	14	directly	directly	ADV
easat-3322	217	15	traced	trace	VERB
easat-3322	217	16	to	to	ADP
easat-3322	217	17	a	a	DET
easat-3322	217	18	specific	specific	ADJ
easat-3322	217	19	product	product	NOUN
easat-3322	217	20	but	but	CCONJ
easat-3322	217	21	are	be	AUX
easat-3322	217	22	essential	essential	ADJ
easat-3322	217	23	for	for	ADP
easat-3322	217	24	the	the	DET
easat-3322	217	25	overall	overall	ADJ
easat-3322	217	26	production	production	NOUN
easat-3322	217	27	process	process	NOUN
easat-3322	217	28	.	.	PUNCT
easat-3322	218	1	the	the	DET
easat-3322	218	2	company	company	NOUN
easat-3322	218	3	’s	’s	PART
easat-3322	218	4	production	production	NOUN
easat-3322	218	5	overhead	overhead	ADJ
easat-3322	218	6	costs	cost	NOUN
easat-3322	218	7	are	be	AUX
easat-3322	218	8	calculated	calculate	VERB
easat-3322	218	9	as	as	ADP
easat-3322	218	10	a	a	DET
easat-3322	218	11	percentage	percentage	NOUN
easat-3322	218	12	of	of	ADP
easat-3322	218	13	the	the	DET
easat-3322	218	14	prime	prime	ADJ
easat-3322	218	15	cost	cost	NOUN
easat-3322	218	16	,	,	PUNCT
easat-3322	218	17	which	which	PRON
easat-3322	218	18	is	be	AUX
easat-3322	218	19	the	the	DET
easat-3322	218	20	sum	sum	NOUN
easat-3322	218	21	of	of	ADP
easat-3322	218	22	direct	direct	ADJ
easat-3322	218	23	material	material	NOUN
easat-3322	218	24	and	and	CCONJ
easat-3322	218	25	direct	direct	ADJ
easat-3322	218	26	labor	labor	NOUN
easat-3322	218	27	costs	cost	NOUN
easat-3322	218	28	.	.	PUNCT
easat-3322	219	1	non	non	ADJ
easat-3322	219	2	-	-	ADJ
easat-3322	219	3	production	production	ADJ
easat-3322	219	4	costs	cost	NOUN
easat-3322	219	5	,	,	PUNCT
easat-3322	219	6	which	which	PRON
easat-3322	219	7	are	be	AUX
easat-3322	219	8	not	not	PART
easat-3322	219	9	directly	directly	ADV
easat-3322	219	10	related	relate	VERB
easat-3322	219	11	to	to	ADP
easat-3322	219	12	the	the	DET
easat-3322	219	13	manufacturing	manufacturing	NOUN
easat-3322	219	14	process	process	NOUN
easat-3322	219	15	but	but	CCONJ
easat-3322	219	16	are	be	AUX
easat-3322	219	17	necessary	necessary	ADJ
easat-3322	219	18	for	for	ADP
easat-3322	219	19	overall	overall	ADJ
easat-3322	219	20	business	business	NOUN
easat-3322	219	21	operations	operation	NOUN
easat-3322	219	22	,	,	PUNCT
easat-3322	219	23	include	include	VERB
easat-3322	219	24	bank	bank	NOUN
easat-3322	219	25	fees	fee	NOUN
easat-3322	219	26	,	,	PUNCT
easat-3322	219	27	domestic	domestic	ADJ
easat-3322	219	28	export	export	NOUN
easat-3322	219	29	shipping	shipping	NOUN
easat-3322	219	30	,	,	PUNCT
easat-3322	219	31	and	and	CCONJ
easat-3322	219	32	domestic	domestic	ADJ
easat-3322	219	33	import	import	NOUN
easat-3322	219	34	shipping	shipping	NOUN
easat-3322	219	35	.	.	PUNCT
easat-3322	220	1	like	like	ADP
easat-3322	220	2	production	production	NOUN
easat-3322	220	3	overhead	overhead	ADJ
easat-3322	220	4	costs	cost	NOUN
easat-3322	220	5	,	,	PUNCT
easat-3322	220	6	the	the	DET
easat-3322	220	7	company	company	NOUN
easat-3322	220	8	’s	’s	PART
easat-3322	220	9	non	non	ADJ
easat-3322	220	10	-	-	ADJ
easat-3322	220	11	production	production	ADJ
easat-3322	220	12	costs	cost	NOUN
easat-3322	220	13	are	be	AUX
easat-3322	220	14	also	also	ADV
easat-3322	220	15	calculated	calculate	VERB
easat-3322	220	16	as	as	ADP
easat-3322	220	17	a	a	DET
easat-3322	220	18	percentage	percentage	NOUN
easat-3322	220	19	of	of	ADP
easat-3322	220	20	the	the	DET
easat-3322	220	21	prime	prime	ADJ
easat-3322	220	22	cost	cost	NOUN
easat-3322	220	23	.	.	PUNCT
easat-3322	221	1	specifically	specifically	ADV
easat-3322	221	2	,	,	PUNCT
easat-3322	221	3	production	production	NOUN
easat-3322	221	4	overhead	overhead	ADJ
easat-3322	221	5	costs	cost	NOUN
easat-3322	221	6	are	be	AUX
easat-3322	221	7	calculated	calculate	VERB
easat-3322	221	8	as	as	ADP
easat-3322	221	9	25	25	NUM
easat-3322	221	10	%	%	NOUN
easat-3322	221	11	of	of	ADP
easat-3322	221	12	the	the	DET
easat-3322	221	13	prime	prime	ADJ
easat-3322	221	14	cost	cost	NOUN
easat-3322	221	15	,	,	PUNCT
easat-3322	221	16	while	while	SCONJ
easat-3322	221	17	non	non	ADJ
easat-3322	221	18	-	-	ADJ
easat-3322	221	19	production	production	ADJ
easat-3322	221	20	costs	cost	NOUN
easat-3322	221	21	are	be	AUX
easat-3322	221	22	calculated	calculate	VERB
easat-3322	221	23	as	as	ADP
easat-3322	221	24	20	20	NUM
easat-3322	221	25	%	%	NOUN
easat-3322	221	26	of	of	ADP
easat-3322	221	27	the	the	DET
easat-3322	221	28	prime	prime	ADJ
easat-3322	221	29	cost	cost	NOUN
easat-3322	221	30	.	.	PUNCT
easat-3322	222	1	the	the	DET
easat-3322	222	2	final	final	ADJ
easat-3322	222	3	step	step	NOUN
easat-3322	222	4	in	in	ADP
easat-3322	222	5	the	the	DET
easat-3322	222	6	process	process	NOUN
easat-3322	222	7	is	be	AUX
easat-3322	222	8	completing	complete	VERB
easat-3322	222	9	the	the	DET
easat-3322	222	10	job	job	NOUN
easat-3322	222	11	costing	cost	VERB
easat-3322	222	12	sheet	sheet	NOUN
easat-3322	222	13	.	.	PUNCT
easat-3322	223	1	this	this	DET
easat-3322	223	2	comprehensive	comprehensive	ADJ
easat-3322	223	3	document	document	NOUN
easat-3322	223	4	consolidates	consolidate	VERB
easat-3322	223	5	all	all	DET
easat-3322	223	6	the	the	DET
easat-3322	223	7	cost	cost	NOUN
easat-3322	223	8	components	component	NOUN
easat-3322	223	9	identified	identify	VERB
easat-3322	223	10	in	in	ADP
easat-3322	223	11	the	the	DET
easat-3322	223	12	previous	previous	ADJ
easat-3322	223	13	steps	step	NOUN
easat-3322	223	14	,	,	PUNCT
easat-3322	223	15	providing	provide	VERB
easat-3322	223	16	a	a	DET
easat-3322	223	17	detailed	detailed	ADJ
easat-3322	223	18	breakdown	breakdown	NOUN
easat-3322	223	19	of	of	ADP
easat-3322	223	20	the	the	DET
easat-3322	223	21	total	total	ADJ
easat-3322	223	22	cost	cost	NOUN
easat-3322	223	23	per	per	ADP
easat-3322	223	24	unit	unit	NOUN
easat-3322	223	25	of	of	ADP
easat-3322	223	26	product	product	NOUN
easat-3322	223	27	.	.	PUNCT
easat-3322	224	1	the	the	DET
easat-3322	224	2	job	job	NOUN
easat-3322	224	3	costing	cost	VERB
easat-3322	224	4	sheet	sheet	NOUN
easat-3322	224	5	includes	include	VERB
easat-3322	224	6	direct	direct	ADJ
easat-3322	224	7	material	material	NOUN
easat-3322	224	8	costs	cost	NOUN
easat-3322	224	9	,	,	PUNCT
easat-3322	224	10	direct	direct	ADJ
easat-3322	224	11	labor	labor	NOUN
easat-3322	224	12	costs	cost	NOUN
easat-3322	224	13	,	,	PUNCT
easat-3322	224	14	production	production	NOUN
easat-3322	224	15	overhead	overhead	ADJ
easat-3322	224	16	costs	cost	NOUN
easat-3322	224	17	,	,	PUNCT
easat-3322	224	18	and	and	CCONJ
easat-3322	224	19	non	non	ADJ
easat-3322	224	20	-	-	ADJ
easat-3322	224	21	production	production	ADJ
easat-3322	224	22	costs	cost	NOUN
easat-3322	224	23	.	.	PUNCT
easat-3322	225	1	by	by	ADP
easat-3322	225	2	compiling	compile	VERB
easat-3322	225	3	this	this	DET
easat-3322	225	4	information	information	NOUN
easat-3322	225	5	,	,	PUNCT
easat-3322	225	6	the	the	DET
easat-3322	225	7	company	company	NOUN
easat-3322	225	8	can	can	AUX
easat-3322	225	9	accurately	accurately	ADV
easat-3322	225	10	determine	determine	VERB
easat-3322	225	11	the	the	DET
easat-3322	225	12	total	total	ADJ
easat-3322	225	13	cost	cost	NOUN
easat-3322	225	14	of	of	ADP
easat-3322	225	15	producing	produce	VERB
easat-3322	225	16	each	each	DET
easat-3322	225	17	unit	unit	NOUN
easat-3322	225	18	,	,	PUNCT
easat-3322	225	19	which	which	PRON
easat-3322	225	20	is	be	AUX
easat-3322	225	21	essential	essential	ADJ
easat-3322	225	22	for	for	ADP
easat-3322	225	23	setting	set	VERB
easat-3322	225	24	the	the	DET
easat-3322	225	25	selling	selling	NOUN
easat-3322	225	26	price	price	NOUN
easat-3322	225	27	and	and	CCONJ
easat-3322	225	28	ensuring	ensure	VERB
easat-3322	225	29	profitability	profitability	NOUN
easat-3322	225	30	.	.	PUNCT
easat-3322	226	1	4.4	4.4	NUM
easat-3322	226	2	.	.	PUNCT
easat-3322	227	1	determination	determination	NOUN
easat-3322	227	2	of	of	ADP
easat-3322	227	3	direct	direct	ADJ
easat-3322	227	4	material	material	NOUN
easat-3322	227	5	and	and	CCONJ
easat-3322	227	6	direct	direct	ADJ
easat-3322	227	7	labor	labor	NOUN
easat-3322	227	8	costs	cost	NOUN
easat-3322	227	9	table	table	NOUN
easat-3322	227	10	1	1	NUM
easat-3322	227	11	provides	provide	VERB
easat-3322	227	12	a	a	DET
easat-3322	227	13	comprehensive	comprehensive	ADJ
easat-3322	227	14	breakdown	breakdown	NOUN
easat-3322	227	15	of	of	ADP
easat-3322	227	16	the	the	DET
easat-3322	227	17	ten	ten	NUM
easat-3322	227	18	essential	essential	ADJ
easat-3322	227	19	materials	material	NOUN
easat-3322	227	20	required	require	VERB
easat-3322	227	21	for	for	ADP
easat-3322	227	22	the	the	DET
easat-3322	227	23	production	production	NOUN
easat-3322	227	24	of	of	ADP
easat-3322	227	25	a	a	DET
easat-3322	227	26	shirt	shirt	NOUN
easat-3322	227	27	.	.	PUNCT
easat-3322	228	1	these	these	DET
easat-3322	228	2	materials	material	NOUN
easat-3322	228	3	include	include	VERB
easat-3322	228	4	fabric	fabric	NOUN
easat-3322	228	5	,	,	PUNCT
easat-3322	228	6	thread	thread	NOUN
easat-3322	228	7	,	,	PUNCT
easat-3322	228	8	logo	logo	NOUN
easat-3322	228	9	,	,	PUNCT
easat-3322	228	10	price	price	NOUN
easat-3322	228	11	ticket	ticket	NOUN
easat-3322	228	12	,	,	PUNCT
easat-3322	228	13	hanger	hanger	NOUN
easat-3322	228	14	,	,	PUNCT
easat-3322	228	15	side	side	NOUN
easat-3322	228	16	sizer	sizer	NOUN
easat-3322	228	17	,	,	PUNCT
easat-3322	228	18	care	care	NOUN
easat-3322	228	19	label	label	NOUN
easat-3322	228	20	,	,	PUNCT
easat-3322	228	21	elastic	elastic	ADJ
easat-3322	228	22	,	,	PUNCT
easat-3322	228	23	poly	poly	ADJ
easat-3322	228	24	bag	bag	NOUN
easat-3322	228	25	,	,	PUNCT
easat-3322	228	26	and	and	CCONJ
easat-3322	228	27	carton	carton	NOUN
easat-3322	228	28	.	.	PUNCT
easat-3322	229	1	the	the	DET
easat-3322	229	2	total	total	ADJ
easat-3322	229	3	material	material	NOUN
easat-3322	229	4	cost	cost	NOUN
easat-3322	229	5	per	per	ADP
easat-3322	229	6	unit	unit	NOUN
easat-3322	229	7	amounts	amount	VERB
easat-3322	229	8	to	to	ADP
easat-3322	229	9	$	$	SYM
easat-3322	229	10	2.516	2.516	NUM
easat-3322	229	11	,	,	PUNCT
easat-3322	229	12	with	with	ADP
easat-3322	229	13	the	the	DET
easat-3322	229	14	carton	carton	NOUN
easat-3322	229	15	being	be	AUX
easat-3322	229	16	the	the	DET
easat-3322	229	17	least	least	ADV
easat-3322	229	18	expensive	expensive	ADJ
easat-3322	229	19	at	at	ADP
easat-3322	229	20	$	$	SYM
easat-3322	229	21	0.09	0.09	NUM
easat-3322	229	22	per	per	ADP
easat-3322	229	23	piece	piece	NOUN
easat-3322	229	24	.	.	PUNCT
easat-3322	230	1	the	the	DET
easat-3322	230	2	first	first	ADJ
easat-3322	230	3	nine	nine	NUM
easat-3322	230	4	materials	material	NOUN
easat-3322	230	5	,	,	PUNCT
easat-3322	230	6	which	which	PRON
easat-3322	230	7	collectively	collectively	ADV
easat-3322	230	8	account	account	VERB
easat-3322	230	9	for	for	ADP
easat-3322	230	10	96.42	96.42	NUM
easat-3322	230	11	%	%	NOUN
easat-3322	230	12	of	of	ADP
easat-3322	230	13	the	the	DET
easat-3322	230	14	total	total	ADJ
easat-3322	230	15	material	material	NOUN
easat-3322	230	16	cost	cost	NOUN
easat-3322	230	17	per	per	ADP
easat-3322	230	18	unit	unit	NOUN
easat-3322	230	19	,	,	PUNCT
easat-3322	230	20	are	be	AUX
easat-3322	230	21	sourced	source	VERB
easat-3322	230	22	from	from	ADP
easat-3322	230	23	the	the	DET
easat-3322	230	24	obf	obf	NOUN
easat-3322	230	25	international	international	PROPN
easat-3322	230	26	group	group	NOUN
easat-3322	230	27	,	,	PUNCT
easat-3322	230	28	a	a	DET
easat-3322	230	29	supplier	supplier	NOUN
easat-3322	230	30	based	base	VERB
easat-3322	230	31	in	in	ADP
easat-3322	230	32	hong	hong	PROPN
easat-3322	230	33	kong	kong	PROPN
easat-3322	230	34	,	,	PUNCT
easat-3322	230	35	china	china	PROPN
easat-3322	230	36	.	.	PUNCT
easat-3322	231	1	this	this	PRON
easat-3322	231	2	indicates	indicate	VERB
easat-3322	231	3	a	a	DET
easat-3322	231	4	heavy	heavy	ADJ
easat-3322	231	5	reliance	reliance	NOUN
easat-3322	231	6	on	on	ADP
easat-3322	231	7	international	international	ADJ
easat-3322	231	8	suppliers	supplier	NOUN
easat-3322	231	9	for	for	ADP
easat-3322	231	10	the	the	DET
easat-3322	231	11	majority	majority	NOUN
easat-3322	231	12	of	of	ADP
easat-3322	231	13	the	the	DET
easat-3322	231	14	raw	raw	ADJ
easat-3322	231	15	materials	material	NOUN
easat-3322	231	16	.	.	PUNCT
easat-3322	232	1	the	the	DET
easat-3322	232	2	breakdown	breakdown	NOUN
easat-3322	232	3	of	of	ADP
easat-3322	232	4	these	these	DET
easat-3322	232	5	costs	cost	NOUN
easat-3322	232	6	is	be	AUX
easat-3322	232	7	as	as	SCONJ
easat-3322	232	8	follows	follow	VERB
easat-3322	232	9	:	:	PUNCT
easat-3322	232	10	fabric	fabric	NOUN
easat-3322	232	11	,	,	PUNCT
easat-3322	232	12	the	the	DET
easat-3322	232	13	most	most	ADV
easat-3322	232	14	significant	significant	ADJ
easat-3322	232	15	component	component	NOUN
easat-3322	232	16	,	,	PUNCT
easat-3322	232	17	costs	cost	VERB
easat-3322	232	18	$	$	SYM
easat-3322	232	19	1.980	1.980	NUM
easat-3322	232	20	per	per	ADP
easat-3322	232	21	unit	unit	NOUN
easat-3322	232	22	and	and	CCONJ
easat-3322	232	23	forms	form	VERB
easat-3322	232	24	the	the	DET
easat-3322	232	25	bulk	bulk	NOUN
easat-3322	232	26	of	of	ADP
easat-3322	232	27	6074	6074	NUM
easat-3322	232	28	edelweiss	edelweiss	PROPN
easat-3322	232	29	applied	apply	VERB
easat-3322	232	30	science	science	NOUN
easat-3322	232	31	and	and	CCONJ
easat-3322	232	32	technology	technology	NOUN
easat-3322	232	33	issn	issn	PROPN
easat-3322	232	34	:	:	PUNCT
easat-3322	232	35	2576	2576	NUM
easat-3322	232	36	-	-	SYM
easat-3322	232	37	8484	8484	NUM
easat-3322	232	38	vol	vol	NOUN
easat-3322	232	39	.	.	PROPN
easat-3322	232	40	8	8	NUM
easat-3322	232	41	,	,	PUNCT
easat-3322	232	42	no	no	INTJ
easat-3322	232	43	.	.	NOUN
easat-3322	232	44	6	6	NUM
easat-3322	232	45	:	:	SYM
easat-3322	232	46	6064	6064	NUM
easat-3322	232	47	-	-	SYM
easat-3322	232	48	6082	6082	NUM
easat-3322	232	49	,	,	PUNCT
easat-3322	232	50	2024	2024	NUM
easat-3322	232	51	doi	doi	NOUN
easat-3322	232	52	:	:	PUNCT
easat-3322	232	53	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	232	54	©	©	PROPN
easat-3322	232	55	2024	2024	NUM
easat-3322	232	56	by	by	ADP
easat-3322	232	57	the	the	DET
easat-3322	232	58	authors	author	NOUN
easat-3322	232	59	;	;	PUNCT
easat-3322	232	60	licensee	licensee	PROPN
easat-3322	232	61	learning	learning	NOUN
easat-3322	232	62	gate	gate	VERB
easat-3322	232	63	the	the	DET
easat-3322	232	64	material	material	NOUN
easat-3322	232	65	cost	cost	NOUN
easat-3322	232	66	;	;	PUNCT
easat-3322	232	67	the	the	DET
easat-3322	232	68	remaining	remain	VERB
easat-3322	232	69	materials	material	NOUN
easat-3322	232	70	—	—	PUNCT
easat-3322	232	71	thread	thread	NOUN
easat-3322	232	72	,	,	PUNCT
easat-3322	232	73	logo	logo	NOUN
easat-3322	232	74	,	,	PUNCT
easat-3322	232	75	price	price	NOUN
easat-3322	232	76	ticket	ticket	NOUN
easat-3322	232	77	,	,	PUNCT
easat-3322	232	78	hanger	hanger	NOUN
easat-3322	232	79	,	,	PUNCT
easat-3322	232	80	side	side	NOUN
easat-3322	232	81	sizer	sizer	NOUN
easat-3322	232	82	,	,	PUNCT
easat-3322	232	83	care	care	NOUN
easat-3322	232	84	label	label	NOUN
easat-3322	232	85	,	,	PUNCT
easat-3322	232	86	elastic	elastic	ADJ
easat-3322	232	87	,	,	PUNCT
easat-3322	232	88	and	and	CCONJ
easat-3322	232	89	poly	poly	ADJ
easat-3322	232	90	bag	bag	NOUN
easat-3322	232	91	—	—	PUNCT
easat-3322	232	92	collectively	collectively	ADV
easat-3322	232	93	cost	cost	VERB
easat-3322	232	94	$	$	SYM
easat-3322	232	95	0.536	0.536	NUM
easat-3322	232	96	per	per	ADP
easat-3322	232	97	unit	unit	NOUN
easat-3322	232	98	.	.	PUNCT
easat-3322	233	1	in	in	ADP
easat-3322	233	2	contrast	contrast	NOUN
easat-3322	233	3	,	,	PUNCT
easat-3322	233	4	the	the	DET
easat-3322	233	5	carton	carton	NOUN
easat-3322	233	6	,	,	PUNCT
easat-3322	233	7	which	which	PRON
easat-3322	233	8	represents	represent	VERB
easat-3322	233	9	only	only	ADV
easat-3322	233	10	3.58	3.58	NUM
easat-3322	233	11	%	%	NOUN
easat-3322	233	12	of	of	ADP
easat-3322	233	13	the	the	DET
easat-3322	233	14	total	total	ADJ
easat-3322	233	15	material	material	NOUN
easat-3322	233	16	cost	cost	NOUN
easat-3322	233	17	per	per	ADP
easat-3322	233	18	unit	unit	NOUN
easat-3322	233	19	,	,	PUNCT
easat-3322	233	20	is	be	AUX
easat-3322	233	21	procured	procure	VERB
easat-3322	233	22	locally	locally	ADV
easat-3322	233	23	from	from	ADP
easat-3322	233	24	jkf	jkf	PROPN
easat-3322	233	25	co.	co.	PROPN
easat-3322	233	26	,	,	PUNCT
easat-3322	233	27	ltd	ltd	PROPN
easat-3322	233	28	.	.	PROPN
easat-3322	234	1	(	(	PUNCT
easat-3322	234	2	a	a	DET
easat-3322	234	3	pseudonym	pseudonym	NOUN
easat-3322	234	4	to	to	PART
easat-3322	234	5	protect	protect	VERB
easat-3322	234	6	the	the	DET
easat-3322	234	7	entity	entity	NOUN
easat-3322	234	8	’s	’s	PART
easat-3322	234	9	identity	identity	NOUN
easat-3322	234	10	)	)	PUNCT
easat-3322	234	11	in	in	ADP
easat-3322	234	12	cambodia	cambodia	PROPN
easat-3322	234	13	.	.	PUNCT
easat-3322	235	1	this	this	DET
easat-3322	235	2	local	local	ADJ
easat-3322	235	3	sourcing	sourcing	NOUN
easat-3322	235	4	strategy	strategy	NOUN
easat-3322	235	5	for	for	ADP
easat-3322	235	6	the	the	DET
easat-3322	235	7	carton	carton	NOUN
easat-3322	235	8	helps	help	VERB
easat-3322	235	9	reduce	reduce	VERB
easat-3322	235	10	dependency	dependency	NOUN
easat-3322	235	11	on	on	ADP
easat-3322	235	12	international	international	ADJ
easat-3322	235	13	suppliers	supplier	NOUN
easat-3322	235	14	for	for	ADP
easat-3322	235	15	at	at	ADV
easat-3322	235	16	least	least	ADV
easat-3322	235	17	one	one	NUM
easat-3322	235	18	component	component	NOUN
easat-3322	235	19	,	,	PUNCT
easat-3322	235	20	potentially	potentially	ADV
easat-3322	235	21	lowering	lower	VERB
easat-3322	235	22	lead	lead	NOUN
easat-3322	235	23	times	time	NOUN
easat-3322	235	24	and	and	CCONJ
easat-3322	235	25	transportation	transportation	NOUN
easat-3322	235	26	costs	cost	NOUN
easat-3322	235	27	.	.	PUNCT
easat-3322	236	1	table	table	NOUN
easat-3322	236	2	2	2	NUM
easat-3322	236	3	provides	provide	VERB
easat-3322	236	4	a	a	DET
easat-3322	236	5	detailed	detailed	ADJ
easat-3322	236	6	breakdown	breakdown	NOUN
easat-3322	236	7	of	of	ADP
easat-3322	236	8	the	the	DET
easat-3322	236	9	twenty	twenty	NUM
easat-3322	236	10	-	-	PUNCT
easat-3322	236	11	five	five	NUM
easat-3322	236	12	activities	activity	NOUN
easat-3322	236	13	or	or	CCONJ
easat-3322	236	14	sections	section	NOUN
easat-3322	236	15	associated	associate	VERB
easat-3322	236	16	with	with	ADP
easat-3322	236	17	direct	direct	ADJ
easat-3322	236	18	labor	labor	NOUN
easat-3322	236	19	costs	cost	NOUN
easat-3322	236	20	in	in	ADP
easat-3322	236	21	the	the	DET
easat-3322	236	22	production	production	NOUN
easat-3322	236	23	of	of	ADP
easat-3322	236	24	a	a	DET
easat-3322	236	25	shirt	shirt	NOUN
easat-3322	236	26	.	.	PUNCT
easat-3322	237	1	these	these	DET
easat-3322	237	2	activities	activity	NOUN
easat-3322	237	3	encompass	encompass	VERB
easat-3322	237	4	various	various	ADJ
easat-3322	237	5	stages	stage	NOUN
easat-3322	237	6	of	of	ADP
easat-3322	237	7	the	the	DET
easat-3322	237	8	manufacturing	manufacturing	NOUN
easat-3322	237	9	process	process	NOUN
easat-3322	237	10	,	,	PUNCT
easat-3322	237	11	each	each	PRON
easat-3322	237	12	contributing	contribute	VERB
easat-3322	237	13	to	to	ADP
easat-3322	237	14	the	the	DET
easat-3322	237	15	overall	overall	ADJ
easat-3322	237	16	labor	labor	NOUN
easat-3322	237	17	cost	cost	NOUN
easat-3322	237	18	.	.	PUNCT
easat-3322	238	1	the	the	DET
easat-3322	238	2	total	total	ADJ
easat-3322	238	3	direct	direct	ADJ
easat-3322	238	4	labor	labor	NOUN
easat-3322	238	5	cost	cost	NOUN
easat-3322	238	6	per	per	ADP
easat-3322	238	7	piece	piece	NOUN
easat-3322	238	8	is	be	AUX
easat-3322	238	9	$	$	SYM
easat-3322	238	10	1.272	1.272	NUM
easat-3322	238	11	.	.	PUNCT
easat-3322	239	1	the	the	DET
easat-3322	239	2	first	first	ADJ
easat-3322	239	3	activity	activity	NOUN
easat-3322	239	4	is	be	AUX
easat-3322	239	5	raw	raw	ADJ
easat-3322	239	6	material	material	NOUN
easat-3322	239	7	inspection	inspection	NOUN
easat-3322	239	8	,	,	PUNCT
easat-3322	239	9	where	where	SCONJ
easat-3322	239	10	materials	material	NOUN
easat-3322	239	11	are	be	AUX
easat-3322	239	12	checked	check	VERB
easat-3322	239	13	for	for	ADP
easat-3322	239	14	quality	quality	NOUN
easat-3322	239	15	and	and	CCONJ
easat-3322	239	16	compliance	compliance	NOUN
easat-3322	239	17	with	with	ADP
easat-3322	239	18	specifications	specification	NOUN
easat-3322	239	19	.	.	PUNCT
easat-3322	240	1	this	this	PRON
easat-3322	240	2	is	be	AUX
easat-3322	240	3	followed	follow	VERB
easat-3322	240	4	by	by	ADP
easat-3322	240	5	fabric	fabric	NOUN
easat-3322	240	6	relaxation	relaxation	NOUN
easat-3322	240	7	/	/	SYM
easat-3322	240	8	spreading	spread	VERB
easat-3322	240	9	/	/	SYM
easat-3322	240	10	cutting	cutting	NOUN
easat-3322	240	11	,	,	PUNCT
easat-3322	240	12	a	a	DET
easat-3322	240	13	crucial	crucial	ADJ
easat-3322	240	14	step	step	NOUN
easat-3322	240	15	to	to	PART
easat-3322	240	16	ensure	ensure	VERB
easat-3322	240	17	the	the	DET
easat-3322	240	18	fabric	fabric	NOUN
easat-3322	240	19	is	be	AUX
easat-3322	240	20	properly	properly	ADV
easat-3322	240	21	prepared	prepare	VERB
easat-3322	240	22	and	and	CCONJ
easat-3322	240	23	cut	cut	VERB
easat-3322	240	24	into	into	ADP
easat-3322	240	25	pieces	piece	NOUN
easat-3322	240	26	for	for	ADP
easat-3322	240	27	assembly	assembly	NOUN
easat-3322	240	28	.	.	PUNCT
easat-3322	241	1	the	the	DET
easat-3322	241	2	next	next	ADJ
easat-3322	241	3	stage	stage	NOUN
easat-3322	241	4	involves	involve	VERB
easat-3322	241	5	cut	cut	VERB
easat-3322	241	6	piece	piece	NOUN
easat-3322	241	7	inspection	inspection	NOUN
easat-3322	241	8	/	/	SYM
easat-3322	241	9	conveyer	conveyer	NOUN
easat-3322	241	10	,	,	PUNCT
easat-3322	241	11	where	where	SCONJ
easat-3322	241	12	the	the	DET
easat-3322	241	13	cut	cut	NOUN
easat-3322	241	14	pieces	piece	NOUN
easat-3322	241	15	are	be	AUX
easat-3322	241	16	inspected	inspect	VERB
easat-3322	241	17	and	and	CCONJ
easat-3322	241	18	conveyed	convey	VERB
easat-3322	241	19	to	to	ADP
easat-3322	241	20	the	the	DET
easat-3322	241	21	next	next	ADJ
easat-3322	241	22	section	section	NOUN
easat-3322	241	23	.	.	PUNCT
easat-3322	242	1	subsequent	subsequent	ADJ
easat-3322	242	2	activities	activity	NOUN
easat-3322	242	3	include	include	VERB
easat-3322	242	4	sewing	sew	VERB
easat-3322	242	5	the	the	DET
easat-3322	242	6	washing	washing	NOUN
easat-3322	242	7	label	label	NOUN
easat-3322	242	8	and	and	CCONJ
easat-3322	242	9	sewing	sew	VERB
easat-3322	242	10	the	the	DET
easat-3322	242	11	bowknot	bowknot	NOUN
easat-3322	242	12	,	,	PUNCT
easat-3322	242	13	which	which	PRON
easat-3322	242	14	are	be	AUX
easat-3322	242	15	essential	essential	ADJ
easat-3322	242	16	for	for	ADP
easat-3322	242	17	branding	branding	NOUN
easat-3322	242	18	and	and	CCONJ
easat-3322	242	19	design	design	NOUN
easat-3322	242	20	.	.	PUNCT
easat-3322	243	1	the	the	DET
easat-3322	243	2	overlocking	overlocking	NOUN
easat-3322	243	3	of	of	ADP
easat-3322	243	4	the	the	DET
easat-3322	243	5	bowknot	bowknot	NOUN
easat-3322	243	6	and	and	CCONJ
easat-3322	243	7	attaching	attach	VERB
easat-3322	243	8	the	the	DET
easat-3322	243	9	bowknot	bowknot	NOUN
easat-3322	243	10	to	to	ADP
easat-3322	243	11	the	the	DET
easat-3322	243	12	shoulder	shoulder	NOUN
easat-3322	243	13	are	be	AUX
easat-3322	243	14	detailed	detailed	ADJ
easat-3322	243	15	tasks	task	NOUN
easat-3322	243	16	that	that	PRON
easat-3322	243	17	add	add	VERB
easat-3322	243	18	to	to	ADP
easat-3322	243	19	the	the	DET
easat-3322	243	20	garment	garment	NOUN
easat-3322	243	21	’s	’s	PART
easat-3322	243	22	aesthetic	aesthetic	ADJ
easat-3322	243	23	appeal	appeal	NOUN
easat-3322	243	24	.	.	PUNCT
easat-3322	244	1	covering	cover	VERB
easat-3322	244	2	the	the	DET
easat-3322	244	3	bowknot	bowknot	ADV
easat-3322	244	4	raw	raw	ADJ
easat-3322	244	5	edge	edge	NOUN
easat-3322	244	6	ensures	ensure	VERB
easat-3322	244	7	a	a	DET
easat-3322	244	8	clean	clean	ADJ
easat-3322	244	9	finish	finish	NOUN
easat-3322	244	10	,	,	PUNCT
easat-3322	244	11	while	while	SCONJ
easat-3322	244	12	overlocking	overlocke	VERB
easat-3322	244	13	the	the	DET
easat-3322	244	14	right	right	ADJ
easat-3322	244	15	raglan	raglan	NOUN
easat-3322	244	16	sleeve	sleeve	NOUN
easat-3322	244	17	and	and	CCONJ
easat-3322	244	18	piping	pipe	VERB
easat-3322	244	19	the	the	DET
easat-3322	244	20	neck	neck	NOUN
easat-3322	244	21	are	be	AUX
easat-3322	244	22	critical	critical	ADJ
easat-3322	244	23	for	for	ADP
easat-3322	244	24	garment	garment	NOUN
easat-3322	244	25	construction	construction	NOUN
easat-3322	244	26	.	.	PUNCT
easat-3322	245	1	the	the	DET
easat-3322	245	2	process	process	NOUN
easat-3322	245	3	continues	continue	VERB
easat-3322	245	4	with	with	ADP
easat-3322	245	5	overlocking	overlocke	VERB
easat-3322	245	6	the	the	DET
easat-3322	245	7	left	left	ADJ
easat-3322	245	8	raglan	raglan	NOUN
easat-3322	245	9	sleeve	sleeve	NOUN
easat-3322	245	10	,	,	PUNCT
easat-3322	245	11	feel	feel	VERB
easat-3322	245	12	seam	seam	NOUN
easat-3322	245	13	,	,	PUNCT
easat-3322	245	14	and	and	CCONJ
easat-3322	245	15	covering	cover	VERB
easat-3322	245	16	the	the	DET
easat-3322	245	17	raw	raw	ADJ
easat-3322	245	18	edge	edge	NOUN
easat-3322	245	19	,	,	PUNCT
easat-3322	245	20	which	which	PRON
easat-3322	245	21	are	be	AUX
easat-3322	245	22	steps	step	NOUN
easat-3322	245	23	to	to	PART
easat-3322	245	24	ensure	ensure	VERB
easat-3322	245	25	the	the	DET
easat-3322	245	26	garment	garment	NOUN
easat-3322	245	27	’s	’s	PART
easat-3322	245	28	durability	durability	NOUN
easat-3322	245	29	and	and	CCONJ
easat-3322	245	30	quality	quality	NOUN
easat-3322	245	31	.	.	PUNCT
easat-3322	246	1	covering	cover	VERB
easat-3322	246	2	the	the	DET
easat-3322	246	3	bottom	bottom	ADJ
easat-3322	246	4	hem	hem	NOUN
easat-3322	246	5	and	and	CCONJ
easat-3322	246	6	performing	perform	VERB
easat-3322	246	7	x4	x4	ADJ
easat-3322	246	8	overlock	overlock	NOUN
easat-3322	246	9	on	on	ADP
easat-3322	246	10	the	the	DET
easat-3322	246	11	collar	collar	NOUN
easat-3322	246	12	and	and	CCONJ
easat-3322	246	13	bowknot	bowknot	NOUN
easat-3322	246	14	are	be	AUX
easat-3322	246	15	additional	additional	ADJ
easat-3322	246	16	steps	step	NOUN
easat-3322	246	17	to	to	PART
easat-3322	246	18	secure	secure	VERB
easat-3322	246	19	the	the	DET
easat-3322	246	20	garment	garment	NOUN
easat-3322	246	21	’s	’s	PART
easat-3322	246	22	structure	structure	NOUN
easat-3322	246	23	.	.	PUNCT
easat-3322	247	1	round	round	ADJ
easat-3322	247	2	neck	neck	NOUN
easat-3322	247	3	puckering	puckering	NOUN
easat-3322	247	4	and	and	CCONJ
easat-3322	247	5	front	front	NOUN
easat-3322	247	6	fell	fall	VERB
easat-3322	247	7	seam	seam	NOUN
easat-3322	247	8	puckering	puckering	NOUN
easat-3322	247	9	are	be	AUX
easat-3322	247	10	specialized	specialized	ADJ
easat-3322	247	11	techniques	technique	NOUN
easat-3322	247	12	to	to	PART
easat-3322	247	13	enhance	enhance	VERB
easat-3322	247	14	the	the	DET
easat-3322	247	15	garment	garment	NOUN
easat-3322	247	16	’s	’s	PART
easat-3322	247	17	fit	fit	NOUN
easat-3322	247	18	and	and	CCONJ
easat-3322	247	19	appearance	appearance	NOUN
easat-3322	247	20	.	.	PUNCT
easat-3322	248	1	further	further	ADJ
easat-3322	248	2	activities	activity	NOUN
easat-3322	248	3	include	include	VERB
easat-3322	248	4	sewing	sew	VERB
easat-3322	248	5	the	the	DET
easat-3322	248	6	round	round	ADJ
easat-3322	248	7	neck	neck	NOUN
easat-3322	248	8	,	,	PUNCT
easat-3322	248	9	trimming	trimming	NOUN
easat-3322	248	10	,	,	PUNCT
easat-3322	248	11	and	and	CCONJ
easat-3322	248	12	pressing	press	VERB
easat-3322	248	13	,	,	PUNCT
easat-3322	248	14	which	which	PRON
easat-3322	248	15	are	be	AUX
easat-3322	248	16	vital	vital	ADJ
easat-3322	248	17	for	for	ADP
easat-3322	248	18	the	the	DET
easat-3322	248	19	garment	garment	NOUN
easat-3322	248	20	’s	’s	PART
easat-3322	248	21	final	final	ADJ
easat-3322	248	22	look	look	NOUN
easat-3322	248	23	and	and	CCONJ
easat-3322	248	24	feel	feel	VERB
easat-3322	248	25	.	.	PUNCT
easat-3322	249	1	re	re	NOUN
easat-3322	249	2	-	-	NOUN
easat-3322	249	3	inspection	inspection	NOUN
easat-3322	249	4	ensures	ensure	VERB
easat-3322	249	5	that	that	SCONJ
easat-3322	249	6	all	all	DET
easat-3322	249	7	previous	previous	ADJ
easat-3322	249	8	steps	step	NOUN
easat-3322	249	9	have	have	AUX
easat-3322	249	10	been	be	AUX
easat-3322	249	11	correctly	correctly	ADV
easat-3322	249	12	executed	execute	VERB
easat-3322	249	13	.	.	PUNCT
easat-3322	250	1	the	the	DET
easat-3322	250	2	final	final	ADJ
easat-3322	250	3	stages	stage	NOUN
easat-3322	250	4	involve	involve	VERB
easat-3322	250	5	tagging	tag	VERB
easat-3322	250	6	,	,	PUNCT
easat-3322	250	7	folding	folding	NOUN
easat-3322	250	8	,	,	PUNCT
easat-3322	250	9	packing	packing	NOUN
easat-3322	250	10	,	,	PUNCT
easat-3322	250	11	and	and	CCONJ
easat-3322	250	12	loading	loading	NOUN
easat-3322	250	13	,	,	PUNCT
easat-3322	250	14	which	which	PRON
easat-3322	250	15	prepare	prepare	VERB
easat-3322	250	16	the	the	DET
easat-3322	250	17	garment	garment	NOUN
easat-3322	250	18	for	for	ADP
easat-3322	250	19	distribution	distribution	NOUN
easat-3322	250	20	.	.	PUNCT
easat-3322	251	1	4.5	4.5	NUM
easat-3322	251	2	.	.	PUNCT
easat-3322	252	1	job	job	NOUN
easat-3322	252	2	costing	costing	NOUN
easat-3322	252	3	sheet	sheet	NOUN
easat-3322	252	4	the	the	DET
easat-3322	252	5	cost	cost	NOUN
easat-3322	252	6	per	per	ADP
easat-3322	252	7	unit	unit	NOUN
easat-3322	252	8	of	of	ADP
easat-3322	252	9	product	product	NOUN
easat-3322	252	10	is	be	AUX
easat-3322	252	11	determined	determine	VERB
easat-3322	252	12	by	by	ADP
easat-3322	252	13	taking	take	VERB
easat-3322	252	14	into	into	ADP
easat-3322	252	15	account	account	NOUN
easat-3322	252	16	both	both	DET
easat-3322	252	17	production	production	NOUN
easat-3322	252	18	and	and	CCONJ
easat-3322	252	19	nonproduction	nonproduction	NOUN
easat-3322	252	20	costs	cost	NOUN
easat-3322	252	21	,	,	PUNCT
easat-3322	252	22	ensuring	ensure	VERB
easat-3322	252	23	a	a	DET
easat-3322	252	24	comprehensive	comprehensive	ADJ
easat-3322	252	25	understanding	understanding	NOUN
easat-3322	252	26	of	of	ADP
easat-3322	252	27	the	the	DET
easat-3322	252	28	total	total	ADJ
easat-3322	252	29	costs	cost	NOUN
easat-3322	252	30	involved	involve	VERB
easat-3322	252	31	in	in	ADP
easat-3322	252	32	manufacturing	manufacturing	NOUN
easat-3322	252	33	and	and	CCONJ
easat-3322	252	34	delivering	deliver	VERB
easat-3322	252	35	the	the	DET
easat-3322	252	36	product	product	NOUN
easat-3322	252	37	.	.	PUNCT
easat-3322	253	1	production	production	NOUN
easat-3322	253	2	costs	cost	NOUN
easat-3322	253	3	are	be	AUX
easat-3322	253	4	calculated	calculate	VERB
easat-3322	253	5	by	by	ADP
easat-3322	253	6	summing	sum	VERB
easat-3322	253	7	the	the	DET
easat-3322	253	8	prime	prime	ADJ
easat-3322	253	9	cost	cost	NOUN
easat-3322	253	10	and	and	CCONJ
easat-3322	253	11	the	the	DET
easat-3322	253	12	production	production	NOUN
easat-3322	253	13	overhead	overhead	ADJ
easat-3322	253	14	cost	cost	NOUN
easat-3322	253	15	.	.	PUNCT
easat-3322	254	1	the	the	DET
easat-3322	254	2	prime	prime	ADJ
easat-3322	254	3	cost	cost	NOUN
easat-3322	254	4	is	be	AUX
easat-3322	254	5	the	the	DET
easat-3322	254	6	aggregate	aggregate	NOUN
easat-3322	254	7	of	of	ADP
easat-3322	254	8	direct	direct	ADJ
easat-3322	254	9	material	material	NOUN
easat-3322	254	10	and	and	CCONJ
easat-3322	254	11	direct	direct	ADJ
easat-3322	254	12	labor	labor	NOUN
easat-3322	254	13	costs	cost	NOUN
easat-3322	254	14	,	,	PUNCT
easat-3322	254	15	which	which	PRON
easat-3322	254	16	are	be	AUX
easat-3322	254	17	detailed	detail	VERB
easat-3322	254	18	in	in	ADP
easat-3322	254	19	table	table	NOUN
easat-3322	254	20	1	1	NUM
easat-3322	254	21	and	and	CCONJ
easat-3322	254	22	table	table	NOUN
easat-3322	254	23	2	2	NUM
easat-3322	254	24	,	,	PUNCT
easat-3322	254	25	respectively	respectively	ADV
easat-3322	254	26	.	.	PUNCT
easat-3322	255	1	direct	direct	ADJ
easat-3322	255	2	material	material	NOUN
easat-3322	255	3	costs	cost	NOUN
easat-3322	255	4	include	include	VERB
easat-3322	255	5	expenses	expense	NOUN
easat-3322	255	6	for	for	ADP
easat-3322	255	7	raw	raw	ADJ
easat-3322	255	8	materials	material	NOUN
easat-3322	255	9	such	such	ADJ
easat-3322	255	10	as	as	ADP
easat-3322	255	11	fabric	fabric	NOUN
easat-3322	255	12	,	,	PUNCT
easat-3322	255	13	thread	thread	NOUN
easat-3322	255	14	,	,	PUNCT
easat-3322	255	15	and	and	CCONJ
easat-3322	255	16	other	other	ADJ
easat-3322	255	17	components	component	NOUN
easat-3322	255	18	essential	essential	ADJ
easat-3322	255	19	for	for	ADP
easat-3322	255	20	garment	garment	NOUN
easat-3322	255	21	production	production	NOUN
easat-3322	255	22	.	.	PUNCT
easat-3322	256	1	direct	direct	ADJ
easat-3322	256	2	labor	labor	NOUN
easat-3322	256	3	costs	cost	NOUN
easat-3322	256	4	encompass	encompass	VERB
easat-3322	256	5	wages	wage	NOUN
easat-3322	256	6	paid	pay	VERB
easat-3322	256	7	to	to	ADP
easat-3322	256	8	workers	worker	NOUN
easat-3322	256	9	directly	directly	ADV
easat-3322	256	10	involved	involve	VERB
easat-3322	256	11	in	in	ADP
easat-3322	256	12	the	the	DET
easat-3322	256	13	manufacturing	manufacturing	NOUN
easat-3322	256	14	process	process	NOUN
easat-3322	256	15	.	.	PUNCT
easat-3322	257	1	6075	6075	NUM
easat-3322	257	2	edelweiss	edelweiss	PROPN
easat-3322	257	3	applied	apply	VERB
easat-3322	257	4	science	science	NOUN
easat-3322	257	5	and	and	CCONJ
easat-3322	257	6	technology	technology	NOUN
easat-3322	257	7	issn	issn	PROPN
easat-3322	257	8	:	:	PUNCT
easat-3322	257	9	2576	2576	NUM
easat-3322	257	10	-	-	SYM
easat-3322	257	11	8484	8484	NUM
easat-3322	257	12	vol	vol	NOUN
easat-3322	257	13	.	.	PROPN
easat-3322	257	14	8	8	NUM
easat-3322	257	15	,	,	PUNCT
easat-3322	257	16	no	no	INTJ
easat-3322	257	17	.	.	NOUN
easat-3322	257	18	6	6	NUM
easat-3322	257	19	:	:	SYM
easat-3322	257	20	6064	6064	NUM
easat-3322	257	21	-	-	SYM
easat-3322	257	22	6082	6082	NUM
easat-3322	257	23	,	,	PUNCT
easat-3322	257	24	2024	2024	NUM
easat-3322	257	25	doi	doi	NOUN
easat-3322	257	26	:	:	PUNCT
easat-3322	257	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	257	28	©	©	PROPN
easat-3322	257	29	2024	2024	NUM
easat-3322	257	30	by	by	ADP
easat-3322	257	31	the	the	DET
easat-3322	257	32	authors	author	NOUN
easat-3322	257	33	;	;	PUNCT
easat-3322	257	34	licensee	licensee	PROPN
easat-3322	257	35	learning	learn	VERB
easat-3322	257	36	gate	gate	NOUN
easat-3322	257	37	table	table	NOUN
easat-3322	257	38	1	1	NUM
easat-3322	257	39	.	.	PUNCT
easat-3322	257	40	direct	direct	ADJ
easat-3322	257	41	material	material	NOUN
easat-3322	257	42	cost	cost	NOUN
easat-3322	257	43	.	.	PUNCT
easat-3322	258	1	shipment	shipment	NOUN
easat-3322	258	2	:	:	PUNCT
easat-3322	258	3	fob	fob	NOUN
easat-3322	258	4	:	:	PUNCT
easat-3322	258	5	po	po	NOUN
easat-3322	258	6	quantity	quantity	NOUN
easat-3322	258	7	:	:	PUNCT
easat-3322	258	8	no	no	INTJ
easat-3322	258	9	.	.	PUNCT
easat-3322	258	10	material	material	PROPN
easat-3322	258	11	unit	unit	NOUN
easat-3322	258	12	price	price	NOUN
easat-3322	258	13	quantity	quantity	NOUN
easat-3322	258	14	cost	cost	VERB
easat-3322	258	15	incurred	incur	VERB
easat-3322	258	16	supplier	supplier	NOUN
easat-3322	258	17	name	name	NOUN
easat-3322	258	18	country	country	NOUN
easat-3322	258	19	co	co	NOUN
easat-3322	258	20	invoice	invoice	PROPN
easat-3322	258	21	no	no	PROPN
easat-3322	258	22	.	.	NOUN
easat-3322	258	23	1	1	NUM
easat-3322	258	24	fabric	fabric	NOUN
easat-3322	258	25	(	(	PUNCT
easat-3322	258	26	in	in	ADP
easat-3322	258	27	kg	kg	PROPN
easat-3322	258	28	)	)	PUNCT
easat-3322	258	29	7.92	7.92	NUM
easat-3322	258	30	0.35	0.35	NUM
easat-3322	258	31	$	$	SYM
easat-3322	258	32	1.980	1.980	NUM
easat-3322	258	33	obf	obf	NOUN
easat-3322	258	34	international	international	ADJ
easat-3322	258	35	hong	hong	PROPN
easat-3322	258	36	kong	kong	PROPN
easat-3322	258	37	,	,	PUNCT
easat-3322	258	38	china	china	PROPN
easat-3322	258	39	obe20x0	obe20x0	PROPN
easat-3322	258	40	-	-	PUNCT
easat-3322	258	41	001	001	NUM
easat-3322	258	42	2	2	NUM
easat-3322	258	43	thread	thread	NOUN
easat-3322	258	44	cones	cone	NOUN
easat-3322	258	45	0.85	0.85	NUM
easat-3322	258	46	0.2	0.2	NUM
easat-3322	258	47	$	$	SYM
easat-3322	258	48	0.169	0.169	NUM
easat-3322	258	49	obf	obf	VERB
easat-3322	258	50	international	international	ADJ
easat-3322	258	51	hong	hong	PROPN
easat-3322	258	52	kong	kong	PROPN
easat-3322	258	53	,	,	PUNCT
easat-3322	258	54	china	china	PROPN
easat-3322	258	55	obe20x0	obe20x0	PROPN
easat-3322	258	56	-	-	PUNCT
easat-3322	258	57	002	002	NUM
easat-3322	258	58	3	3	NUM
easat-3322	258	59	transfer	transfer	NOUN
easat-3322	258	60	logo	logo	NOUN
easat-3322	258	61	print	print	NOUN
easat-3322	258	62	(	(	PUNCT
easat-3322	258	63	in	in	ADP
easat-3322	258	64	dz	dz	NOUN
easat-3322	258	65	)	)	PUNCT
easat-3322	258	66	0.20	0.20	NUM
easat-3322	258	67	1	1	NUM
easat-3322	258	68	$	$	SYM
easat-3322	258	69	0.017	0.017	NUM
easat-3322	258	70	obf	obf	NOUN
easat-3322	258	71	international	international	PROPN
easat-3322	258	72	hong	hong	PROPN
easat-3322	258	73	kong	kong	PROPN
easat-3322	258	74	,	,	PUNCT
easat-3322	258	75	china	china	PROPN
easat-3322	258	76	obe20x0	obe20x0	PROPN
easat-3322	258	77	-	-	PUNCT
easat-3322	258	78	003	003	NUM
easat-3322	258	79	4	4	NUM
easat-3322	258	80	price	price	NOUN
easat-3322	258	81	tickets	ticket	NOUN
easat-3322	258	82	(	(	PUNCT
easat-3322	258	83	in	in	ADP
easat-3322	258	84	dz	dz	NOUN
easat-3322	258	85	)	)	PUNCT
easat-3322	258	86	0.20	0.20	NUM
easat-3322	258	87	2	2	NUM
easat-3322	258	88	$	$	SYM
easat-3322	258	89	0.033	0.033	NUM
easat-3322	258	90	obf	obf	NOUN
easat-3322	258	91	international	international	PROPN
easat-3322	258	92	hong	hong	PROPN
easat-3322	258	93	kong	kong	PROPN
easat-3322	258	94	,	,	PUNCT
easat-3322	258	95	china	china	PROPN
easat-3322	258	96	obe20x0	obe20x0	PROPN
easat-3322	258	97	-	-	PUNCT
easat-3322	258	98	004	004	NUM
easat-3322	258	99	5	5	NUM
easat-3322	258	100	hangers	hanger	NOUN
easat-3322	258	101	(	(	PUNCT
easat-3322	258	102	in	in	ADP
easat-3322	258	103	dz	dz	NOUN
easat-3322	258	104	)	)	PUNCT
easat-3322	258	105	1.06	1.06	NUM
easat-3322	258	106	1	1	NUM
easat-3322	258	107	$	$	SYM
easat-3322	258	108	0.088	0.088	NUM
easat-3322	258	109	obf	obf	NOUN
easat-3322	258	110	international	international	ADJ
easat-3322	258	111	hong	hong	PROPN
easat-3322	258	112	kong	kong	PROPN
easat-3322	258	113	,	,	PUNCT
easat-3322	258	114	china	china	PROPN
easat-3322	258	115	obe20x0	obe20x0	PROPN
easat-3322	258	116	-	-	PUNCT
easat-3322	258	117	005	005	NUM
easat-3322	258	118	6	6	NUM
easat-3322	258	119	side	side	NOUN
easat-3322	258	120	sizers	sizer	NOUN
easat-3322	258	121	(	(	PUNCT
easat-3322	258	122	in	in	ADP
easat-3322	258	123	pc	pc	NOUN
easat-3322	258	124	)	)	PUNCT
easat-3322	258	125	0.01	0.01	NUM
easat-3322	258	126	1	1	NUM
easat-3322	258	127	$	$	SYM
easat-3322	258	128	0.011	0.011	NUM
easat-3322	258	129	obf	obf	NOUN
easat-3322	258	130	international	international	PROPN
easat-3322	258	131	hong	hong	PROPN
easat-3322	258	132	kong	kong	PROPN
easat-3322	258	133	,	,	PUNCT
easat-3322	258	134	china	china	PROPN
easat-3322	258	135	obe20x0	obe20x0	PROPN
easat-3322	258	136	-	-	PUNCT
easat-3322	258	137	006	006	NUM
easat-3322	258	138	7	7	NUM
easat-3322	258	139	care	care	NOUN
easat-3322	258	140	labels	label	NOUN
easat-3322	258	141	(	(	PUNCT
easat-3322	258	142	in	in	ADP
easat-3322	258	143	dz	dz	NOUN
easat-3322	258	144	)	)	PUNCT
easat-3322	258	145	0.20	0.20	NUM
easat-3322	258	146	1	1	NUM
easat-3322	258	147	$	$	SYM
easat-3322	258	148	0.017	0.017	NUM
easat-3322	258	149	obf	obf	NOUN
easat-3322	258	150	international	international	PROPN
easat-3322	258	151	hong	hong	PROPN
easat-3322	258	152	kong	kong	PROPN
easat-3322	258	153	,	,	PUNCT
easat-3322	258	154	china	china	PROPN
easat-3322	258	155	obe20x0	obe20x0	PROPN
easat-3322	258	156	-	-	PUNCT
easat-3322	258	157	007	007	NUM
easat-3322	258	158	8	8	NUM
easat-3322	258	159	elastic	elastic	NOUN
easat-3322	258	160	(	(	PUNCT
easat-3322	258	161	in	in	ADP
easat-3322	258	162	kg	kg	PROPN
easat-3322	258	163	)	)	PUNCT
easat-3322	258	164	6.60	6.60	NUM
easat-3322	258	165	$	$	SYM
easat-3322	258	166	0.001	0.001	NUM
easat-3322	258	167	obf	obf	NOUN
easat-3322	258	168	international	international	PROPN
easat-3322	258	169	hong	hong	PROPN
easat-3322	258	170	kong	kong	PROPN
easat-3322	258	171	,	,	PUNCT
easat-3322	258	172	china	china	PROPN
easat-3322	258	173	obe20x0	obe20x0	PROPN
easat-3322	258	174	-	-	PUNCT
easat-3322	258	175	008	008	NUM
easat-3322	258	176	9	9	NUM
easat-3322	258	177	poly	poly	ADJ
easat-3322	258	178	bags	bag	NOUN
easat-3322	258	179	(	(	PUNCT
easat-3322	258	180	in	in	ADP
easat-3322	258	181	kg	kg	PROPN
easat-3322	258	182	)	)	PUNCT
easat-3322	258	183	1.98	1.98	NUM
easat-3322	258	184	$	$	SYM
easat-3322	258	185	0.110	0.110	NUM
easat-3322	258	186	obf	obf	NOUN
easat-3322	258	187	international	international	PROPN
easat-3322	258	188	hong	hong	PROPN
easat-3322	258	189	kong	kong	PROPN
easat-3322	258	190	,	,	PUNCT
easat-3322	258	191	china	china	PROPN
easat-3322	258	192	obe20x0	obe20x0	PROPN
easat-3322	258	193	-	-	PUNCT
easat-3322	258	194	009	009	NUM
easat-3322	258	195	10	10	NUM
easat-3322	258	196	cartons	carton	NOUN
easat-3322	258	197	(	(	PUNCT
easat-3322	258	198	in	in	ADP
easat-3322	258	199	pc	pc	NOUN
easat-3322	258	200	)	)	PUNCT
easat-3322	258	201	0.92	0.92	NUM
easat-3322	258	202	$	$	SYM
easat-3322	258	203	0.09	0.09	NUM
easat-3322	258	204	jkf	jkf	PROPN
easat-3322	258	205	co.	co.	PROPN
easat-3322	258	206	,	,	PUNCT
easat-3322	258	207	ltd	ltd	PROPN
easat-3322	258	208	cambodia	cambodia	PROPN
easat-3322	258	209	jfk20x0	jfk20x0	NOUN
easat-3322	258	210	-	-	PUNCT
easat-3322	258	211	001	001	NUM
easat-3322	258	212	total	total	ADJ
easat-3322	258	213	$	$	SYM
easat-3322	258	214	0.09	0.09	NUM
easat-3322	258	215	$	$	SYM
easat-3322	258	216	2.426	2.426	NUM
easat-3322	258	217	source	source	NOUN
easat-3322	258	218	:	:	PUNCT
easat-3322	258	219	hij	hij	PROPN
easat-3322	258	220	cambodia	cambodia	PROPN
easat-3322	258	221	.	.	PUNCT
easat-3322	259	1	6076	6076	NUM
easat-3322	259	2	edelweiss	edelweiss	PROPN
easat-3322	259	3	applied	apply	VERB
easat-3322	259	4	science	science	NOUN
easat-3322	259	5	and	and	CCONJ
easat-3322	259	6	technology	technology	NOUN
easat-3322	259	7	issn	issn	PROPN
easat-3322	259	8	:	:	PUNCT
easat-3322	259	9	2576	2576	NUM
easat-3322	259	10	-	-	SYM
easat-3322	259	11	8484	8484	NUM
easat-3322	259	12	vol	vol	NOUN
easat-3322	259	13	.	.	PROPN
easat-3322	259	14	8	8	NUM
easat-3322	259	15	,	,	PUNCT
easat-3322	259	16	no	no	INTJ
easat-3322	259	17	.	.	NOUN
easat-3322	259	18	6	6	NUM
easat-3322	259	19	:	:	SYM
easat-3322	259	20	6064	6064	NUM
easat-3322	259	21	-	-	SYM
easat-3322	259	22	6082	6082	NUM
easat-3322	259	23	,	,	PUNCT
easat-3322	259	24	2024	2024	NUM
easat-3322	259	25	doi	doi	NOUN
easat-3322	259	26	:	:	PUNCT
easat-3322	259	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	259	28	©	©	PROPN
easat-3322	259	29	2024	2024	NUM
easat-3322	259	30	by	by	ADP
easat-3322	259	31	the	the	DET
easat-3322	259	32	authors	author	NOUN
easat-3322	259	33	;	;	PUNCT
easat-3322	259	34	licensee	licensee	PROPN
easat-3322	259	35	learning	learn	VERB
easat-3322	259	36	gate	gate	NOUN
easat-3322	259	37	table	table	NOUN
easat-3322	259	38	2	2	NUM
easat-3322	259	39	.	.	PUNCT
easat-3322	259	40	direct	direct	ADJ
easat-3322	259	41	labor	labor	NOUN
easat-3322	259	42	cost	cost	NOUN
easat-3322	259	43	.	.	PUNCT
easat-3322	260	1	section	section	NOUN
easat-3322	260	2	description	description	NOUN
easat-3322	260	3	cost	cost	NOUN
easat-3322	260	4	/	/	SYM
easat-3322	260	5	pcs	pc	NOUN
easat-3322	260	6	style	style	NOUN
easat-3322	260	7	no	no	INTJ
easat-3322	260	8	.	.	NOUN
easat-3322	260	9	1	1	NUM
easat-3322	260	10	raw	raw	ADJ
easat-3322	260	11	material	material	NOUN
easat-3322	260	12	inspection	inspection	NOUN
easat-3322	260	13	$	$	SYM
easat-3322	260	14	0.025	0.025	NUM
easat-3322	260	15	2	2	NUM
easat-3322	260	16	fabric	fabric	NOUN
easat-3322	260	17	relaxation	relaxation	NOUN
easat-3322	260	18	/	/	SYM
easat-3322	260	19	spreading	spread	VERB
easat-3322	260	20	/	/	SYM
easat-3322	260	21	cutting	cut	VERB
easat-3322	260	22	$	$	SYM
easat-3322	260	23	0.036	0.036	NUM
easat-3322	260	24	buyer	buyer	NOUN
easat-3322	260	25	:	:	PUNCT
easat-3322	260	26	3	3	NUM
easat-3322	260	27	cut	cut	NOUN
easat-3322	260	28	piece	piece	NOUN
easat-3322	260	29	inspection	inspection	NOUN
easat-3322	260	30	/	/	SYM
easat-3322	260	31	conveyer	conveyer	NOUN
easat-3322	260	32	$	$	SYM
easat-3322	260	33	0.024	0.024	NUM
easat-3322	260	34	4	4	NUM
easat-3322	260	35	sew	sew	NOUN
easat-3322	260	36	washing	washing	NOUN
easat-3322	260	37	label	label	NOUN
easat-3322	260	38	$	$	SYM
easat-3322	260	39	0.060	0.060	NUM
easat-3322	260	40	quantity	quantity	NOUN
easat-3322	260	41	:	:	PUNCT
easat-3322	260	42	5	5	NUM
easat-3322	260	43	sew	sew	NOUN
easat-3322	260	44	bowknot	bowknot	ADV
easat-3322	260	45	$	$	SYM
easat-3322	260	46	0.072	0.072	NUM
easat-3322	260	47	6	6	NUM
easat-3322	260	48	overlocking	overlocking	NOUN
easat-3322	260	49	bowknot	bowknot	VERB
easat-3322	260	50	$	$	SYM
easat-3322	260	51	0.096	0.096	NUM
easat-3322	260	52	line	line	NOUN
easat-3322	260	53	:	:	PUNCT
easat-3322	260	54	7	7	NUM
easat-3322	260	55	attach	attach	VERB
easat-3322	260	56	bowknot	bowknot	ADV
easat-3322	260	57	to	to	PART
easat-3322	260	58	shoulder	shoulder	VERB
easat-3322	260	59	$	$	SYM
easat-3322	260	60	0.030	0.030	NUM
easat-3322	260	61	8	8	NUM
easat-3322	260	62	covering	cover	VERB
easat-3322	260	63	bowknot	bowknot	ADV
easat-3322	260	64	raw	raw	ADJ
easat-3322	260	65	edge	edge	NOUN
easat-3322	260	66	$	$	SYM
easat-3322	260	67	0.016	0.016	NUM
easat-3322	260	68	po	po	NOUN
easat-3322	261	1	no	no	INTJ
easat-3322	261	2	.	.	PUNCT
easat-3322	262	1	:	:	PUNCT
easat-3322	262	2	9	9	NUM
easat-3322	262	3	overlocking	overlocking	NOUN
easat-3322	262	4	right	right	ADJ
easat-3322	262	5	raglan	raglan	NOUN
easat-3322	262	6	sleeve	sleeve	VERB
easat-3322	262	7	$	$	SYM
easat-3322	262	8	0.042	0.042	NUM
easat-3322	262	9	10	10	NUM
easat-3322	262	10	piping	piping	NOUN
easat-3322	262	11	neck	neck	NOUN
easat-3322	262	12	$	$	SYM
easat-3322	262	13	0.096	0.096	NUM
easat-3322	262	14	11	11	NUM
easat-3322	262	15	overlocking	overlocking	NOUN
easat-3322	262	16	left	leave	VERB
easat-3322	262	17	raglan	raglan	NOUN
easat-3322	262	18	sleeve	sleeve	NOUN
easat-3322	262	19	$	$	SYM
easat-3322	262	20	0.088	0.088	NUM
easat-3322	262	21	12	12	NUM
easat-3322	262	22	feel	feel	NOUN
easat-3322	262	23	seam	seam	NOUN
easat-3322	262	24	$	$	SYM
easat-3322	262	25	0.042	0.042	NUM
easat-3322	262	26	13	13	NUM
easat-3322	262	27	covering	cover	VERB
easat-3322	262	28	raw	raw	ADJ
easat-3322	262	29	edge	edge	NOUN
easat-3322	262	30	$	$	SYM
easat-3322	262	31	0.030	0.030	NUM
easat-3322	262	32	sketch	sketch	NOUN
easat-3322	262	33	14	14	NUM
easat-3322	262	34	covering	cover	VERB
easat-3322	262	35	bottom	bottom	ADJ
easat-3322	262	36	hem	hem	NOUN
easat-3322	262	37	$	$	SYM
easat-3322	262	38	0.030	0.030	NUM
easat-3322	262	39	15	15	NUM
easat-3322	262	40	x4	x4	ADJ
easat-3322	262	41	overlock	overlock	NOUN
easat-3322	262	42	collar	collar	NOUN
easat-3322	262	43	and	and	CCONJ
easat-3322	262	44	bowknot	bowknot	VERB
easat-3322	262	45	$	$	SYM
easat-3322	262	46	0.042	0.042	NUM
easat-3322	262	47	16	16	NUM
easat-3322	262	48	round	round	ADJ
easat-3322	262	49	neck	neck	NOUN
easat-3322	262	50	puckering	pucker	VERB
easat-3322	262	51	$	$	SYM
easat-3322	262	52	0.028	0.028	NUM
easat-3322	262	53	17	17	NUM
easat-3322	262	54	front	front	NOUN
easat-3322	262	55	fell	fall	VERB
easat-3322	262	56	seam	seam	NOUN
easat-3322	262	57	puckering	pucker	VERB
easat-3322	262	58	$	$	SYM
easat-3322	262	59	0.036	0.036	NUM
easat-3322	262	60	18	18	NUM
easat-3322	262	61	sewing	sewing	NOUN
easat-3322	262	62	round	round	NOUN
easat-3322	262	63	neck	neck	NOUN
easat-3322	262	64	$	$	SYM
easat-3322	262	65	0.048	0.048	NUM
easat-3322	262	66	19	19	NUM
easat-3322	262	67	trimming	trim	VERB
easat-3322	262	68	$	$	SYM
easat-3322	262	69	0.060	0.060	NUM
easat-3322	262	70	20	20	NUM
easat-3322	262	71	pressing	press	VERB
easat-3322	262	72	$	$	SYM
easat-3322	262	73	0.060	0.060	NUM
easat-3322	262	74	21	21	NUM
easat-3322	262	75	re	re	NOUN
easat-3322	262	76	-	-	NOUN
easat-3322	262	77	inspection	inspection	NOUN
easat-3322	262	78	$	$	SYM
easat-3322	262	79	0.060	0.060	NUM
easat-3322	262	80	22	22	NUM
easat-3322	262	81	tagging	tag	VERB
easat-3322	262	82	$	$	SYM
easat-3322	262	83	0.036	0.036	NUM
easat-3322	262	84	23	23	NUM
easat-3322	262	85	folding	fold	VERB
easat-3322	262	86	$	$	SYM
easat-3322	262	87	0.036	0.036	NUM
easat-3322	262	88	24	24	NUM
easat-3322	262	89	packing	pack	VERB
easat-3322	262	90	$	$	SYM
easat-3322	262	91	0.084	0.084	NUM
easat-3322	262	92	estimated	estimate	VERB
easat-3322	262	93	quantity	quantity	NOUN
easat-3322	262	94	per	per	ADP
easat-3322	262	95	day	day	NOUN
easat-3322	262	96	25	25	NUM
easat-3322	262	97	loading	load	VERB
easat-3322	262	98	$	$	SYM
easat-3322	262	99	0.096	0.096	NUM
easat-3322	262	100	section	section	NOUN
easat-3322	262	101	head	head	NOUN
easat-3322	262	102	date	date	NOUN
easat-3322	262	103	manager	manager	NOUN
easat-3322	262	104	total	total	VERB
easat-3322	262	105	$	$	SYM
easat-3322	262	106	1.272	1.272	NUM
easat-3322	262	107	date	date	NOUN
easat-3322	262	108	source	source	NOUN
easat-3322	262	109	:	:	PUNCT
easat-3322	262	110	hij	hij	PROPN
easat-3322	262	111	cambodia	cambodia	PROPN
easat-3322	262	112	.	.	PUNCT
easat-3322	263	1	the	the	DET
easat-3322	263	2	production	production	NOUN
easat-3322	263	3	overhead	overhead	ADJ
easat-3322	263	4	cost	cost	NOUN
easat-3322	263	5	includes	include	VERB
easat-3322	263	6	all	all	DET
easat-3322	263	7	indirect	indirect	ADJ
easat-3322	263	8	costs	cost	NOUN
easat-3322	263	9	incurred	incur	VERB
easat-3322	263	10	within	within	ADP
easat-3322	263	11	the	the	DET
easat-3322	263	12	factory	factory	NOUN
easat-3322	263	13	.	.	PUNCT
easat-3322	264	1	these	these	PRON
easat-3322	264	2	are	be	AUX
easat-3322	264	3	costs	cost	NOUN
easat-3322	264	4	that	that	PRON
easat-3322	264	5	can	can	AUX
easat-3322	264	6	not	not	PART
easat-3322	264	7	be	be	AUX
easat-3322	264	8	directly	directly	ADV
easat-3322	264	9	traced	trace	VERB
easat-3322	264	10	to	to	ADP
easat-3322	264	11	a	a	DET
easat-3322	264	12	specific	specific	ADJ
easat-3322	264	13	product	product	NOUN
easat-3322	264	14	but	but	CCONJ
easat-3322	264	15	are	be	AUX
easat-3322	264	16	necessary	necessary	ADJ
easat-3322	264	17	for	for	ADP
easat-3322	264	18	the	the	DET
easat-3322	264	19	overall	overall	ADJ
easat-3322	264	20	production	production	NOUN
easat-3322	264	21	process	process	NOUN
easat-3322	264	22	.	.	PUNCT
easat-3322	265	1	examples	example	NOUN
easat-3322	265	2	of	of	ADP
easat-3322	265	3	production	production	NOUN
easat-3322	265	4	overhead	overhead	ADJ
easat-3322	265	5	costs	cost	NOUN
easat-3322	265	6	include	include	VERB
easat-3322	265	7	supervision	supervision	NOUN
easat-3322	265	8	,	,	PUNCT
easat-3322	265	9	which	which	PRON
easat-3322	265	10	covers	cover	VERB
easat-3322	265	11	the	the	DET
easat-3322	265	12	salaries	salary	NOUN
easat-3322	265	13	and	and	CCONJ
easat-3322	265	14	wages	wage	NOUN
easat-3322	265	15	of	of	ADP
easat-3322	265	16	supervisors	supervisor	NOUN
easat-3322	265	17	overseeing	oversee	VERB
easat-3322	265	18	the	the	DET
easat-3322	265	19	production	production	NOUN
easat-3322	265	20	process	process	NOUN
easat-3322	265	21	;	;	PUNCT
easat-3322	265	22	maintenance	maintenance	NOUN
easat-3322	265	23	,	,	PUNCT
easat-3322	265	24	which	which	PRON
easat-3322	265	25	involves	involve	VERB
easat-3322	265	26	costs	cost	NOUN
easat-3322	265	27	associated	associate	VERB
easat-3322	265	28	with	with	ADP
easat-3322	265	29	maintaining	maintain	VERB
easat-3322	265	30	machinery	machinery	NOUN
easat-3322	265	31	and	and	CCONJ
easat-3322	265	32	equipment	equipment	NOUN
easat-3322	265	33	;	;	PUNCT
easat-3322	265	34	depreciation	depreciation	NOUN
easat-3322	265	35	,	,	PUNCT
easat-3322	265	36	which	which	PRON
easat-3322	265	37	is	be	AUX
easat-3322	265	38	the	the	DET
easat-3322	265	39	allocation	allocation	NOUN
easat-3322	265	40	of	of	ADP
easat-3322	265	41	the	the	DET
easat-3322	265	42	cost	cost	NOUN
easat-3322	265	43	of	of	ADP
easat-3322	265	44	factory	factory	NOUN
easat-3322	265	45	equipment	equipment	NOUN
easat-3322	265	46	and	and	CCONJ
easat-3322	265	47	buildings	building	NOUN
easat-3322	265	48	over	over	ADP
easat-3322	265	49	their	their	PRON
easat-3322	265	50	useful	useful	ADJ
easat-3322	265	51	lives	life	NOUN
easat-3322	265	52	;	;	PUNCT
easat-3322	265	53	insurance	insurance	NOUN
easat-3322	265	54	,	,	PUNCT
easat-3322	265	55	which	which	PRON
easat-3322	265	56	includes	include	VERB
easat-3322	265	57	premiums	premium	NOUN
easat-3322	265	58	paid	pay	VERB
easat-3322	265	59	for	for	ADP
easat-3322	265	60	insuring	insure	VERB
easat-3322	265	61	factory	factory	NOUN
easat-3322	265	62	assets	asset	NOUN
easat-3322	265	63	;	;	PUNCT
easat-3322	265	64	and	and	CCONJ
easat-3322	265	65	utilities	utility	NOUN
easat-3322	265	66	,	,	PUNCT
easat-3322	265	67	which	which	PRON
easat-3322	265	68	cover	cover	VERB
easat-3322	265	69	expenses	expense	NOUN
easat-3322	265	70	for	for	ADP
easat-3322	265	71	electricity	electricity	NOUN
easat-3322	265	72	,	,	PUNCT
easat-3322	265	73	water	water	NOUN
easat-3322	265	74	,	,	PUNCT
easat-3322	265	75	and	and	CCONJ
easat-3322	265	76	other	other	ADJ
easat-3322	265	77	utilities	utility	NOUN
easat-3322	265	78	used	use	VERB
easat-3322	265	79	in	in	ADP
easat-3322	265	80	the	the	DET
easat-3322	265	81	production	production	NOUN
easat-3322	265	82	process	process	NOUN
easat-3322	265	83	.	.	PUNCT
easat-3322	266	1	these	these	DET
easat-3322	266	2	overhead	overhead	ADJ
easat-3322	266	3	costs	cost	NOUN
easat-3322	266	4	are	be	AUX
easat-3322	266	5	essential	essential	ADJ
easat-3322	266	6	for	for	ADP
easat-3322	266	7	maintaining	maintain	VERB
easat-3322	266	8	the	the	DET
easat-3322	266	9	production	production	NOUN
easat-3322	266	10	environment	environment	NOUN
easat-3322	266	11	and	and	CCONJ
easat-3322	266	12	ensuring	ensure	VERB
easat-3322	266	13	smooth	smooth	ADJ
easat-3322	266	14	operations	operation	NOUN
easat-3322	266	15	.	.	PUNCT
easat-3322	267	1	non	non	ADJ
easat-3322	267	2	-	-	ADJ
easat-3322	267	3	production	production	ADJ
easat-3322	267	4	costs	cost	NOUN
easat-3322	267	5	,	,	PUNCT
easat-3322	267	6	also	also	ADV
easat-3322	267	7	referred	refer	VERB
easat-3322	267	8	to	to	ADP
easat-3322	267	9	as	as	ADP
easat-3322	267	10	other	other	ADJ
easat-3322	267	11	costs	cost	NOUN
easat-3322	267	12	,	,	PUNCT
easat-3322	267	13	include	include	VERB
easat-3322	267	14	expenses	expense	NOUN
easat-3322	267	15	that	that	PRON
easat-3322	267	16	are	be	AUX
easat-3322	267	17	not	not	PART
easat-3322	267	18	directly	directly	ADV
easat-3322	267	19	related	relate	VERB
easat-3322	267	20	to	to	ADP
easat-3322	267	21	the	the	DET
easat-3322	267	22	manufacturing	manufacturing	NOUN
easat-3322	267	23	process	process	NOUN
easat-3322	267	24	but	but	CCONJ
easat-3322	267	25	are	be	AUX
easat-3322	267	26	necessary	necessary	ADJ
easat-3322	267	27	for	for	ADP
easat-3322	267	28	the	the	DET
easat-3322	267	29	overall	overall	ADJ
easat-3322	267	30	business	business	NOUN
easat-3322	267	31	operations	operation	NOUN
easat-3322	267	32	.	.	PUNCT
easat-3322	268	1	these	these	DET
easat-3322	268	2	costs	cost	NOUN
easat-3322	268	3	include	include	VERB
easat-3322	268	4	bank	bank	NOUN
easat-3322	268	5	fees	fee	NOUN
easat-3322	268	6	,	,	PUNCT
easat-3322	268	7	which	which	PRON
easat-3322	268	8	are	be	AUX
easat-3322	268	9	charges	charge	NOUN
easat-3322	268	10	incurred	incur	VERB
easat-3322	268	11	for	for	ADP
easat-3322	268	12	financial	financial	ADJ
easat-3322	268	13	transactions	transaction	NOUN
easat-3322	268	14	and	and	CCONJ
easat-3322	268	15	services	service	NOUN
easat-3322	268	16	provided	provide	VERB
easat-3322	268	17	by	by	ADP
easat-3322	268	18	banks	bank	NOUN
easat-3322	268	19	;	;	PUNCT
easat-3322	268	20	domestic	domestic	ADJ
easat-3322	268	21	export	export	NOUN
easat-3322	268	22	shipping	shipping	NOUN
easat-3322	268	23	,	,	PUNCT
easat-3322	268	24	which	which	PRON
easat-3322	268	25	covers	cover	VERB
easat-3322	268	26	costs	cost	NOUN
easat-3322	268	27	associated	associate	VERB
easat-3322	268	28	with	with	ADP
easat-3322	268	29	shipping	shipping	NOUN
easat-3322	268	30	products	product	NOUN
easat-3322	268	31	from	from	ADP
easat-3322	268	32	the	the	DET
easat-3322	268	33	factory	factory	NOUN
easat-3322	268	34	to	to	ADP
easat-3322	268	35	domestic	domestic	ADJ
easat-3322	268	36	customers	customer	NOUN
easat-3322	268	37	or	or	CCONJ
easat-3322	268	38	ports	port	NOUN
easat-3322	268	39	for	for	ADP
easat-3322	268	40	international	international	ADJ
easat-3322	268	41	shipping	shipping	NOUN
easat-3322	268	42	;	;	PUNCT
easat-3322	268	43	and	and	CCONJ
easat-3322	268	44	domestic	domestic	ADJ
easat-3322	268	45	import	import	NOUN
easat-3322	268	46	shipping	shipping	NOUN
easat-3322	268	47	,	,	PUNCT
easat-3322	268	48	which	which	PRON
easat-3322	268	49	involves	involve	VERB
easat-3322	268	50	expenses	expense	NOUN
easat-3322	268	51	for	for	ADP
easat-3322	268	52	importing	import	VERB
easat-3322	268	53	raw	raw	ADJ
easat-3322	268	54	materials	material	NOUN
easat-3322	268	55	or	or	CCONJ
easat-3322	268	56	components	component	NOUN
easat-3322	268	57	from	from	ADP
easat-3322	268	58	domestic	domestic	ADJ
easat-3322	268	59	suppliers	supplier	NOUN
easat-3322	268	60	to	to	ADP
easat-3322	268	61	the	the	DET
easat-3322	268	62	factory	factory	NOUN
easat-3322	268	63	.	.	PUNCT
easat-3322	269	1	the	the	DET
easat-3322	269	2	product	product	NOUN
easat-3322	269	3	cost	cost	NOUN
easat-3322	269	4	structure	structure	NOUN
easat-3322	269	5	and	and	CCONJ
easat-3322	269	6	the	the	DET
easat-3322	269	7	detailed	detailed	ADJ
easat-3322	269	8	breakdown	breakdown	NOUN
easat-3322	269	9	of	of	ADP
easat-3322	269	10	the	the	DET
easat-3322	269	11	company	company	NOUN
easat-3322	269	12	’s	’s	PART
easat-3322	269	13	product	product	NOUN
easat-3322	269	14	costs	cost	NOUN
easat-3322	269	15	are	be	AUX
easat-3322	269	16	illustrated	illustrate	VERB
easat-3322	269	17	in	in	ADP
easat-3322	269	18	figure	figure	NOUN
easat-3322	269	19	5	5	NUM
easat-3322	269	20	and	and	CCONJ
easat-3322	269	21	table	table	NOUN
easat-3322	269	22	3	3	NUM
easat-3322	269	23	,	,	PUNCT
easat-3322	269	24	respectively	respectively	ADV
easat-3322	269	25	.	.	PUNCT
easat-3322	270	1	this	this	DET
easat-3322	270	2	comprehensive	comprehensive	ADJ
easat-3322	270	3	cost	cost	NOUN
easat-3322	270	4	analysis	analysis	NOUN
easat-3322	270	5	helps	help	VERB
easat-3322	270	6	the	the	DET
easat-3322	270	7	company	company	NOUN
easat-3322	270	8	6077	6077	NUM
easat-3322	270	9	edelweiss	edelweiss	PROPN
easat-3322	270	10	applied	apply	VERB
easat-3322	270	11	science	science	NOUN
easat-3322	270	12	and	and	CCONJ
easat-3322	270	13	technology	technology	NOUN
easat-3322	270	14	issn	issn	PROPN
easat-3322	270	15	:	:	PUNCT
easat-3322	270	16	2576	2576	NUM
easat-3322	270	17	-	-	SYM
easat-3322	270	18	8484	8484	NUM
easat-3322	270	19	vol	vol	NOUN
easat-3322	270	20	.	.	PROPN
easat-3322	270	21	8	8	NUM
easat-3322	270	22	,	,	PUNCT
easat-3322	270	23	no	no	INTJ
easat-3322	270	24	.	.	NOUN
easat-3322	271	1	6	6	NUM
easat-3322	271	2	:	:	SYM
easat-3322	271	3	6064	6064	NUM
easat-3322	271	4	-	-	SYM
easat-3322	271	5	6082	6082	NUM
easat-3322	271	6	,	,	PUNCT
easat-3322	271	7	2024	2024	NUM
easat-3322	271	8	doi	doi	NOUN
easat-3322	271	9	:	:	PUNCT
easat-3322	271	10	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	271	11	©	©	PROPN
easat-3322	271	12	2024	2024	NUM
easat-3322	271	13	by	by	ADP
easat-3322	271	14	the	the	DET
easat-3322	271	15	authors	author	NOUN
easat-3322	271	16	;	;	PUNCT
easat-3322	271	17	licensee	licensee	PROPN
easat-3322	271	18	learning	learn	VERB
easat-3322	271	19	gate	gate	NOUN
easat-3322	271	20	price	price	VERB
easat-3322	271	21	their	their	PRON
easat-3322	271	22	products	product	NOUN
easat-3322	271	23	accurately	accurately	ADV
easat-3322	271	24	,	,	PUNCT
easat-3322	271	25	manage	manage	VERB
easat-3322	271	26	expenses	expense	NOUN
easat-3322	271	27	effectively	effectively	ADV
easat-3322	271	28	,	,	PUNCT
easat-3322	271	29	and	and	CCONJ
easat-3322	271	30	make	make	VERB
easat-3322	271	31	informed	informed	ADJ
easat-3322	271	32	financial	financial	ADJ
easat-3322	271	33	decisions	decision	NOUN
easat-3322	271	34	to	to	PART
easat-3322	271	35	enhance	enhance	VERB
easat-3322	271	36	profitability	profitability	NOUN
easat-3322	271	37	and	and	CCONJ
easat-3322	271	38	sustainability	sustainability	NOUN
easat-3322	271	39	.	.	PUNCT
easat-3322	272	1	figure	figure	NOUN
easat-3322	272	2	5	5	NUM
easat-3322	272	3	.	.	PUNCT
easat-3322	272	4	product	product	NOUN
easat-3322	272	5	cost	cost	NOUN
easat-3322	272	6	structure	structure	NOUN
easat-3322	272	7	.	.	PUNCT
easat-3322	273	1	the	the	DET
easat-3322	273	2	price	price	NOUN
easat-3322	273	3	for	for	ADP
easat-3322	273	4	each	each	DET
easat-3322	273	5	shirt	shirt	NOUN
easat-3322	273	6	is	be	AUX
easat-3322	273	7	determined	determine	VERB
easat-3322	273	8	by	by	ADP
easat-3322	273	9	considering	consider	VERB
easat-3322	273	10	various	various	ADJ
easat-3322	273	11	cost	cost	NOUN
easat-3322	273	12	components	component	NOUN
easat-3322	273	13	that	that	PRON
easat-3322	273	14	contribute	contribute	VERB
easat-3322	273	15	to	to	ADP
easat-3322	273	16	the	the	DET
easat-3322	273	17	total	total	ADJ
easat-3322	273	18	cost	cost	NOUN
easat-3322	273	19	of	of	ADP
easat-3322	273	20	producing	produce	VERB
easat-3322	273	21	and	and	CCONJ
easat-3322	273	22	delivering	deliver	VERB
easat-3322	273	23	the	the	DET
easat-3322	273	24	shirt	shirt	NOUN
easat-3322	273	25	.	.	PUNCT
easat-3322	274	1	these	these	DET
easat-3322	274	2	components	component	NOUN
easat-3322	274	3	include	include	VERB
easat-3322	274	4	direct	direct	ADJ
easat-3322	274	5	material	material	NOUN
easat-3322	274	6	costs	cost	NOUN
easat-3322	274	7	,	,	PUNCT
easat-3322	274	8	direct	direct	ADJ
easat-3322	274	9	labor	labor	NOUN
easat-3322	274	10	costs	cost	NOUN
easat-3322	274	11	,	,	PUNCT
easat-3322	274	12	production	production	NOUN
easat-3322	274	13	overhead	overhead	ADJ
easat-3322	274	14	costs	cost	NOUN
easat-3322	274	15	,	,	PUNCT
easat-3322	274	16	and	and	CCONJ
easat-3322	274	17	non	non	ADJ
easat-3322	274	18	-	-	NOUN
easat-3322	274	19	production	production	NOUN
easat-3322	274	20	or	or	CCONJ
easat-3322	274	21	other	other	ADJ
easat-3322	274	22	costs	cost	NOUN
easat-3322	274	23	.	.	PUNCT
easat-3322	275	1	the	the	DET
easat-3322	275	2	direct	direct	ADJ
easat-3322	275	3	material	material	NOUN
easat-3322	275	4	cost	cost	NOUN
easat-3322	275	5	constitutes	constitute	VERB
easat-3322	275	6	41.63	41.63	NUM
easat-3322	275	7	%	%	NOUN
easat-3322	275	8	of	of	ADP
easat-3322	275	9	the	the	DET
easat-3322	275	10	selling	selling	NOUN
easat-3322	275	11	price	price	NOUN
easat-3322	275	12	,	,	PUNCT
easat-3322	275	13	while	while	SCONJ
easat-3322	275	14	the	the	DET
easat-3322	275	15	direct	direct	ADJ
easat-3322	275	16	labor	labor	NOUN
easat-3322	275	17	cost	cost	NOUN
easat-3322	275	18	accounts	account	NOUN
easat-3322	275	19	for	for	ADP
easat-3322	275	20	21.05	21.05	NUM
easat-3322	275	21	%	%	NOUN
easat-3322	275	22	.	.	PUNCT
easat-3322	276	1	the	the	DET
easat-3322	276	2	production	production	NOUN
easat-3322	276	3	overhead	overhead	ADJ
easat-3322	276	4	cost	cost	NOUN
easat-3322	276	5	is	be	AUX
easat-3322	276	6	15.67	15.67	NUM
easat-3322	276	7	%	%	NOUN
easat-3322	276	8	,	,	PUNCT
easat-3322	276	9	and	and	CCONJ
easat-3322	276	10	the	the	DET
easat-3322	276	11	non	non	ADJ
easat-3322	276	12	-	-	NOUN
easat-3322	276	13	production	production	NOUN
easat-3322	276	14	or	or	CCONJ
easat-3322	276	15	other	other	ADJ
easat-3322	276	16	costs	cost	NOUN
easat-3322	276	17	make	make	VERB
easat-3322	276	18	up	up	ADP
easat-3322	276	19	12.54	12.54	NUM
easat-3322	276	20	%	%	NOUN
easat-3322	276	21	of	of	ADP
easat-3322	276	22	the	the	DET
easat-3322	276	23	selling	selling	NOUN
easat-3322	276	24	price	price	NOUN
easat-3322	276	25	.	.	PUNCT
easat-3322	277	1	the	the	DET
easat-3322	277	2	company	company	NOUN
easat-3322	277	3	employs	employ	VERB
easat-3322	277	4	the	the	DET
easat-3322	277	5	margin	margin	NOUN
easat-3322	277	6	method	method	NOUN
easat-3322	277	7	to	to	PART
easat-3322	277	8	determine	determine	VERB
easat-3322	277	9	the	the	DET
easat-3322	277	10	selling	selling	NOUN
easat-3322	277	11	price	price	NOUN
easat-3322	277	12	per	per	ADP
easat-3322	277	13	shirt	shirt	NOUN
easat-3322	277	14	,	,	PUNCT
easat-3322	277	15	assuming	assume	VERB
easat-3322	277	16	that	that	SCONJ
easat-3322	277	17	the	the	DET
easat-3322	277	18	selling	selling	NOUN
easat-3322	277	19	price	price	NOUN
easat-3322	277	20	is	be	AUX
easat-3322	277	21	100	100	NUM
easat-3322	277	22	%	%	NOUN
easat-3322	277	23	.	.	PUNCT
easat-3322	278	1	this	this	DET
easat-3322	278	2	method	method	NOUN
easat-3322	278	3	allows	allow	VERB
easat-3322	278	4	the	the	DET
easat-3322	278	5	company	company	NOUN
easat-3322	278	6	to	to	PART
easat-3322	278	7	clearly	clearly	ADV
easat-3322	278	8	define	define	VERB
easat-3322	278	9	and	and	CCONJ
easat-3322	278	10	maintain	maintain	VERB
easat-3322	278	11	its	its	PRON
easat-3322	278	12	profit	profit	NOUN
easat-3322	278	13	margins	margin	NOUN
easat-3322	278	14	.	.	PUNCT
easat-3322	279	1	in	in	ADP
easat-3322	279	2	this	this	DET
easat-3322	279	3	case	case	NOUN
easat-3322	279	4	,	,	PUNCT
easat-3322	279	5	the	the	DET
easat-3322	279	6	company	company	NOUN
easat-3322	279	7	has	have	AUX
easat-3322	279	8	set	set	VERB
easat-3322	279	9	a	a	DET
easat-3322	279	10	profit	profit	NOUN
easat-3322	279	11	margin	margin	NOUN
easat-3322	279	12	of	of	ADP
easat-3322	279	13	approximately	approximately	ADV
easat-3322	279	14	9.10	9.10	NUM
easat-3322	279	15	%	%	NOUN
easat-3322	279	16	of	of	ADP
easat-3322	279	17	the	the	DET
easat-3322	279	18	selling	selling	NOUN
easat-3322	279	19	price	price	NOUN
easat-3322	279	20	per	per	ADP
easat-3322	279	21	unit	unit	NOUN
easat-3322	279	22	.	.	PUNCT
easat-3322	280	1	this	this	DET
easat-3322	280	2	profit	profit	NOUN
easat-3322	280	3	margin	margin	NOUN
easat-3322	280	4	ensures	ensure	VERB
easat-3322	280	5	that	that	SCONJ
easat-3322	280	6	the	the	DET
easat-3322	280	7	company	company	NOUN
easat-3322	280	8	achieves	achieve	VERB
easat-3322	280	9	a	a	DET
easat-3322	280	10	reasonable	reasonable	ADJ
easat-3322	280	11	return	return	NOUN
easat-3322	280	12	on	on	ADP
easat-3322	280	13	each	each	DET
easat-3322	280	14	shirt	shirt	NOUN
easat-3322	280	15	sold	sell	VERB
easat-3322	280	16	.	.	PUNCT
easat-3322	281	1	6078	6078	NUM
easat-3322	281	2	edelweiss	edelweiss	PROPN
easat-3322	281	3	applied	apply	VERB
easat-3322	281	4	science	science	NOUN
easat-3322	281	5	and	and	CCONJ
easat-3322	281	6	technology	technology	NOUN
easat-3322	281	7	issn	issn	PROPN
easat-3322	281	8	:	:	PUNCT
easat-3322	281	9	2576	2576	NUM
easat-3322	281	10	-	-	SYM
easat-3322	281	11	8484	8484	NUM
easat-3322	281	12	vol	vol	NOUN
easat-3322	281	13	.	.	PROPN
easat-3322	281	14	8	8	NUM
easat-3322	281	15	,	,	PUNCT
easat-3322	281	16	no	no	INTJ
easat-3322	281	17	.	.	NOUN
easat-3322	281	18	6	6	NUM
easat-3322	281	19	:	:	SYM
easat-3322	281	20	6064	6064	NUM
easat-3322	281	21	-	-	SYM
easat-3322	281	22	6082	6082	NUM
easat-3322	281	23	,	,	PUNCT
easat-3322	281	24	2024	2024	NUM
easat-3322	281	25	doi	doi	NOUN
easat-3322	281	26	:	:	PUNCT
easat-3322	281	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	281	28	©	©	PROPN
easat-3322	281	29	2024	2024	NUM
easat-3322	281	30	by	by	ADP
easat-3322	281	31	the	the	DET
easat-3322	281	32	authors	author	NOUN
easat-3322	281	33	;	;	PUNCT
easat-3322	281	34	licensee	licensee	PROPN
easat-3322	281	35	learning	learn	VERB
easat-3322	281	36	gate	gate	NOUN
easat-3322	281	37	table	table	NOUN
easat-3322	281	38	3	3	NUM
easat-3322	281	39	.	.	PUNCT
easat-3322	281	40	job	job	NOUN
easat-3322	281	41	costing	cost	VERB
easat-3322	281	42	sheet	sheet	NOUN
easat-3322	281	43	.	.	PUNCT
easat-3322	282	1	shipment	shipment	NOUN
easat-3322	282	2	:	:	PUNCT
easat-3322	282	3	merchandiser	merchandiser	NOUN
easat-3322	282	4	:	:	PUNCT
easat-3322	282	5	fob	fob	NOUN
easat-3322	282	6	:	:	PUNCT
easat-3322	282	7	po	po	NOUN
easat-3322	282	8	quantity	quantity	NOUN
easat-3322	282	9	:	:	PUNCT
easat-3322	282	10	buyer	buyer	NOUN
easat-3322	282	11	style	style	NOUN
easat-3322	282	12	items	item	NOUN
easat-3322	282	13	quantity	quantity	NOUN
easat-3322	282	14	cost	cost	NOUN
easat-3322	282	15	incurred	incur	VERB
easat-3322	282	16	in	in	ADP
easat-3322	282	17	china	china	PROPN
easat-3322	282	18	cost	cost	NOUN
easat-3322	282	19	incurred	incur	VERB
easat-3322	282	20	in	in	ADP
easat-3322	282	21	cambodia	cambodia	PROPN
easat-3322	282	22	total	total	ADJ
easat-3322	282	23	percentage	percentage	NOUN
easat-3322	282	24	remarks	remark	NOUN
easat-3322	282	25	fabric	fabric	NOUN
easat-3322	282	26	0.35	0.35	NUM
easat-3322	282	27	kg	kg	NOUN
easat-3322	282	28	$	$	SYM
easat-3322	282	29	1.980	1.980	NUM
easat-3322	282	30	$	$	SYM
easat-3322	282	31	2.516	2.516	NUM
easat-3322	282	32	41.63	41.63	NUM
easat-3322	282	33	%	%	NOUN
easat-3322	282	34	direct	direct	ADJ
easat-3322	282	35	material	material	NOUN
easat-3322	282	36	cost	cost	VERB
easat-3322	282	37	raw	raw	ADJ
easat-3322	282	38	material	material	NOUN
easat-3322	282	39	$	$	SYM
easat-3322	282	40	0.446	0.446	NUM
easat-3322	282	41	$	$	SYM
easat-3322	282	42	0.090	0.090	NUM
easat-3322	282	43	cm	cm	NUM
easat-3322	282	44	$	$	SYM
easat-3322	282	45	1.272	1.272	NUM
easat-3322	282	46	$	$	SYM
easat-3322	282	47	1.272	1.272	NUM
easat-3322	282	48	21.05	21.05	NUM
easat-3322	282	49	%	%	NOUN
easat-3322	282	50	direct	direct	ADJ
easat-3322	282	51	labor	labor	NOUN
easat-3322	282	52	cost	cost	NOUN
easat-3322	282	53	supervision	supervision	NOUN
easat-3322	282	54	$	$	SYM
easat-3322	282	55	0.947	0.947	NUM
easat-3322	282	56	$	$	SYM
easat-3322	282	57	0.947	0.947	NUM
easat-3322	282	58	15.67	15.67	NUM
easat-3322	282	59	%	%	NOUN
easat-3322	282	60	production	production	NOUN
easat-3322	282	61	overhead	overhead	ADJ
easat-3322	282	62	cost	cost	NOUN
easat-3322	282	63	maintenance	maintenance	NOUN
easat-3322	282	64	depreciation	depreciation	NOUN
easat-3322	282	65	insurance	insurance	NOUN
easat-3322	282	66	utility	utility	NOUN
easat-3322	282	67	bank	bank	NOUN
easat-3322	282	68	charge	charge	VERB
easat-3322	282	69	$	$	SYM
easat-3322	282	70	0.758	0.758	NUM
easat-3322	282	71	$	$	SYM
easat-3322	282	72	0.758	0.758	NUM
easat-3322	282	73	12.54	12.54	NUM
easat-3322	282	74	%	%	NOUN
easat-3322	282	75	non	non	ADJ
easat-3322	282	76	-	-	NOUN
easat-3322	282	77	production	production	ADJ
easat-3322	282	78	cost	cost	NOUN
easat-3322	282	79	or	or	CCONJ
easat-3322	282	80	other	other	ADJ
easat-3322	282	81	cost	cost	NOUN
easat-3322	282	82	inland	inland	ADJ
easat-3322	282	83	export	export	NOUN
easat-3322	282	84	transport	transport	NOUN
easat-3322	282	85	`	`	PUNCT
easat-3322	282	86	import	import	VERB
easat-3322	282	87	inland	inland	ADJ
easat-3322	282	88	transport	transport	NOUN
easat-3322	282	89	total	total	NOUN
easat-3322	282	90	cost	cost	VERB
easat-3322	282	91	$	$	SYM
easat-3322	282	92	3.066	3.066	NUM
easat-3322	282	93	$	$	SYM
easat-3322	282	94	5.492	5.492	NUM
easat-3322	282	95	90.90	90.90	NUM
easat-3322	282	96	%	%	NOUN
easat-3322	282	97	total	total	ADJ
easat-3322	282	98	cost	cost	NOUN
easat-3322	282	99	profit	profit	NOUN
easat-3322	282	100	$	$	SYM
easat-3322	282	101	0.550	0.550	NUM
easat-3322	282	102	$	$	SYM
easat-3322	282	103	0.550	0.550	NUM
easat-3322	282	104	9.10	9.10	NUM
easat-3322	282	105	%	%	NOUN
easat-3322	282	106	profit	profit	NOUN
easat-3322	282	107	ldc	ldc	PROPN
easat-3322	282	108	qualifying	qualify	VERB
easat-3322	282	109	content	content	NOUN
easat-3322	282	110	$	$	SYM
easat-3322	282	111	2.426	2.426	NUM
easat-3322	282	112	$	$	SYM
easat-3322	282	113	3.616	3.616	NUM
easat-3322	282	114	$	$	SYM
easat-3322	282	115	6.042	6.042	NUM
easat-3322	282	116	100	100	NUM
easat-3322	282	117	%	%	NOUN
easat-3322	282	118	selling	selling	NOUN
easat-3322	282	119	price	price	NOUN
easat-3322	282	120	40.14	40.14	NUM
easat-3322	282	121	%	%	NOUN
easat-3322	282	122	59.86	59.86	NUM
easat-3322	282	123	%	%	NOUN
easat-3322	282	124	100	100	NUM
easat-3322	282	125	%	%	NOUN
easat-3322	282	126	source	source	NOUN
easat-3322	282	127	:	:	PUNCT
easat-3322	282	128	hij	hij	PROPN
easat-3322	282	129	cambodia	cambodia	PROPN
easat-3322	282	130	.	.	PUNCT
easat-3322	283	1	6079	6079	NUM
easat-3322	283	2	edelweiss	edelweiss	PROPN
easat-3322	283	3	applied	apply	VERB
easat-3322	283	4	science	science	NOUN
easat-3322	283	5	and	and	CCONJ
easat-3322	283	6	technology	technology	NOUN
easat-3322	283	7	issn	issn	PROPN
easat-3322	283	8	:	:	PUNCT
easat-3322	283	9	2576	2576	NUM
easat-3322	283	10	-	-	SYM
easat-3322	283	11	8484	8484	NUM
easat-3322	283	12	vol	vol	NOUN
easat-3322	283	13	.	.	PROPN
easat-3322	283	14	8	8	NUM
easat-3322	283	15	,	,	PUNCT
easat-3322	283	16	no	no	INTJ
easat-3322	283	17	.	.	NOUN
easat-3322	283	18	6	6	NUM
easat-3322	283	19	:	:	SYM
easat-3322	283	20	6064	6064	NUM
easat-3322	283	21	-	-	SYM
easat-3322	283	22	6082	6082	NUM
easat-3322	283	23	,	,	PUNCT
easat-3322	283	24	2024	2024	NUM
easat-3322	283	25	doi	doi	NOUN
easat-3322	283	26	:	:	PUNCT
easat-3322	283	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	283	28	©	©	PROPN
easat-3322	283	29	2024	2024	NUM
easat-3322	283	30	by	by	ADP
easat-3322	283	31	the	the	DET
easat-3322	283	32	authors	author	NOUN
easat-3322	283	33	;	;	PUNCT
easat-3322	283	34	licensee	licensee	PROPN
easat-3322	283	35	learning	learning	NOUN
easat-3322	283	36	gate	gate	NOUN
easat-3322	283	37	5	5	NUM
easat-3322	283	38	.	.	PUNCT
easat-3322	283	39	discussion	discussion	VERB
easat-3322	283	40	our	our	PRON
easat-3322	283	41	findings	finding	NOUN
easat-3322	283	42	from	from	ADP
easat-3322	283	43	the	the	DET
easat-3322	283	44	case	case	NOUN
easat-3322	283	45	study	study	NOUN
easat-3322	283	46	of	of	ADP
easat-3322	283	47	hij	hij	PROPN
easat-3322	283	48	cambodia	cambodia	PROPN
easat-3322	283	49	demonstrate	demonstrate	VERB
easat-3322	283	50	the	the	DET
easat-3322	283	51	company	company	NOUN
easat-3322	283	52	’s	’s	PART
easat-3322	283	53	comprehensive	comprehensive	ADJ
easat-3322	283	54	approach	approach	NOUN
easat-3322	283	55	to	to	PART
easat-3322	283	56	cost	cost	VERB
easat-3322	283	57	accounting	accounting	NOUN
easat-3322	283	58	and	and	CCONJ
easat-3322	283	59	product	product	NOUN
easat-3322	283	60	costing	costing	NOUN
easat-3322	283	61	.	.	PUNCT
easat-3322	284	1	the	the	DET
easat-3322	284	2	organizational	organizational	ADJ
easat-3322	284	3	structure	structure	NOUN
easat-3322	284	4	,	,	PUNCT
easat-3322	284	5	with	with	ADP
easat-3322	284	6	its	its	PRON
easat-3322	284	7	well	well	ADV
easat-3322	284	8	-	-	PUNCT
easat-3322	284	9	defined	define	VERB
easat-3322	284	10	departments	department	NOUN
easat-3322	284	11	,	,	PUNCT
easat-3322	284	12	reflects	reflect	VERB
easat-3322	284	13	a	a	DET
easat-3322	284	14	strategic	strategic	ADJ
easat-3322	284	15	focus	focus	NOUN
easat-3322	284	16	on	on	ADP
easat-3322	284	17	operational	operational	ADJ
easat-3322	284	18	efficiency	efficiency	NOUN
easat-3322	284	19	and	and	CCONJ
easat-3322	284	20	effective	effective	ADJ
easat-3322	284	21	cost	cost	NOUN
easat-3322	284	22	management	management	NOUN
easat-3322	284	23	.	.	PUNCT
easat-3322	285	1	the	the	DET
easat-3322	285	2	integration	integration	NOUN
easat-3322	285	3	of	of	ADP
easat-3322	285	4	job	job	NOUN
easat-3322	285	5	order	order	NOUN
easat-3322	285	6	costing	costing	NOUN
easat-3322	285	7	and	and	CCONJ
easat-3322	285	8	fob	fob	NOUN
easat-3322	285	9	costing	cost	VERB
easat-3322	285	10	principles	principle	NOUN
easat-3322	285	11	is	be	AUX
easat-3322	285	12	particularly	particularly	ADV
easat-3322	285	13	well	well	ADV
easat-3322	285	14	-	-	PUNCT
easat-3322	285	15	suited	suit	VERB
easat-3322	285	16	to	to	ADP
easat-3322	285	17	hij	hij	PROPN
easat-3322	285	18	cambodia	cambodia	PROPN
easat-3322	285	19	’s	’s	PART
easat-3322	285	20	customer	customer	NOUN
easat-3322	285	21	-	-	PUNCT
easat-3322	285	22	driven	drive	VERB
easat-3322	285	23	production	production	NOUN
easat-3322	285	24	model	model	NOUN
easat-3322	285	25	,	,	PUNCT
easat-3322	285	26	allowing	allow	VERB
easat-3322	285	27	for	for	ADP
easat-3322	285	28	precise	precise	ADJ
easat-3322	285	29	tracking	tracking	NOUN
easat-3322	285	30	of	of	ADP
easat-3322	285	31	costs	cost	NOUN
easat-3322	285	32	and	and	CCONJ
easat-3322	285	33	expenses	expense	NOUN
easat-3322	285	34	related	relate	VERB
easat-3322	285	35	to	to	ADP
easat-3322	285	36	specific	specific	ADJ
easat-3322	285	37	jobs	job	NOUN
easat-3322	285	38	or	or	CCONJ
easat-3322	285	39	projects	project	NOUN
easat-3322	285	40	.	.	PUNCT
easat-3322	286	1	the	the	DET
easat-3322	286	2	detailed	detailed	ADJ
easat-3322	286	3	breakdown	breakdown	NOUN
easat-3322	286	4	of	of	ADP
easat-3322	286	5	direct	direct	ADJ
easat-3322	286	6	material	material	NOUN
easat-3322	286	7	and	and	CCONJ
easat-3322	286	8	direct	direct	ADJ
easat-3322	286	9	labor	labor	NOUN
easat-3322	286	10	costs	cost	NOUN
easat-3322	286	11	highlights	highlight	NOUN
easat-3322	286	12	the	the	DET
easat-3322	286	13	company	company	NOUN
easat-3322	286	14	’s	’s	PART
easat-3322	286	15	emphasis	emphasis	NOUN
easat-3322	286	16	on	on	ADP
easat-3322	286	17	meticulous	meticulous	ADJ
easat-3322	286	18	cost	cost	NOUN
easat-3322	286	19	analysis	analysis	NOUN
easat-3322	286	20	.	.	PUNCT
easat-3322	287	1	the	the	DET
easat-3322	287	2	heavy	heavy	ADJ
easat-3322	287	3	reliance	reliance	NOUN
easat-3322	287	4	on	on	ADP
easat-3322	287	5	international	international	ADJ
easat-3322	287	6	suppliers	supplier	NOUN
easat-3322	287	7	for	for	ADP
easat-3322	287	8	the	the	DET
easat-3322	287	9	majority	majority	NOUN
easat-3322	287	10	of	of	ADP
easat-3322	287	11	raw	raw	ADJ
easat-3322	287	12	materials	material	NOUN
easat-3322	287	13	,	,	PUNCT
easat-3322	287	14	with	with	ADP
easat-3322	287	15	the	the	DET
easat-3322	287	16	exception	exception	NOUN
easat-3322	287	17	of	of	ADP
easat-3322	287	18	the	the	DET
easat-3322	287	19	locally	locally	ADV
easat-3322	287	20	sourced	source	VERB
easat-3322	287	21	carton	carton	NOUN
easat-3322	287	22	,	,	PUNCT
easat-3322	287	23	suggests	suggest	VERB
easat-3322	287	24	a	a	DET
easat-3322	287	25	strategic	strategic	ADJ
easat-3322	287	26	approach	approach	NOUN
easat-3322	287	27	to	to	ADP
easat-3322	287	28	balancing	balance	VERB
easat-3322	287	29	global	global	ADJ
easat-3322	287	30	and	and	CCONJ
easat-3322	287	31	local	local	ADJ
easat-3322	287	32	sourcing	sourcing	NOUN
easat-3322	287	33	to	to	PART
easat-3322	287	34	optimize	optimize	VERB
easat-3322	287	35	costs	cost	NOUN
easat-3322	287	36	and	and	CCONJ
easat-3322	287	37	reduce	reduce	VERB
easat-3322	287	38	dependencies	dependency	NOUN
easat-3322	287	39	.	.	PUNCT
easat-3322	288	1	the	the	DET
easat-3322	288	2	allocation	allocation	NOUN
easat-3322	288	3	of	of	ADP
easat-3322	288	4	production	production	NOUN
easat-3322	288	5	overhead	overhead	NOUN
easat-3322	288	6	and	and	CCONJ
easat-3322	288	7	non	non	ADJ
easat-3322	288	8	-	-	ADJ
easat-3322	288	9	production	production	ADJ
easat-3322	288	10	costs	cost	NOUN
easat-3322	288	11	based	base	VERB
easat-3322	288	12	on	on	ADP
easat-3322	288	13	the	the	DET
easat-3322	288	14	prime	prime	ADJ
easat-3322	288	15	cost	cost	NOUN
easat-3322	288	16	further	far	ADV
easat-3322	288	17	demonstrates	demonstrate	VERB
easat-3322	288	18	the	the	DET
easat-3322	288	19	company	company	NOUN
easat-3322	288	20	’s	’s	PART
easat-3322	288	21	comprehensive	comprehensive	ADJ
easat-3322	288	22	understanding	understanding	NOUN
easat-3322	288	23	of	of	ADP
easat-3322	288	24	the	the	DET
easat-3322	288	25	total	total	ADJ
easat-3322	288	26	costs	cost	NOUN
easat-3322	288	27	and	and	CCONJ
easat-3322	288	28	expenses	expense	NOUN
easat-3322	288	29	involved	involve	VERB
easat-3322	288	30	in	in	ADP
easat-3322	288	31	manufacturing	manufacturing	NOUN
easat-3322	288	32	and	and	CCONJ
easat-3322	288	33	delivering	deliver	VERB
easat-3322	288	34	the	the	DET
easat-3322	288	35	products	product	NOUN
easat-3322	288	36	.	.	PUNCT
easat-3322	289	1	our	our	PRON
easat-3322	289	2	findings	finding	NOUN
easat-3322	289	3	are	be	AUX
easat-3322	289	4	supported	support	VERB
easat-3322	289	5	by	by	ADP
easat-3322	289	6	the	the	DET
easat-3322	289	7	related	relate	VERB
easat-3322	289	8	literature	literature	NOUN
easat-3322	289	9	,	,	PUNCT
easat-3322	289	10	which	which	PRON
easat-3322	289	11	discusses	discuss	VERB
easat-3322	289	12	the	the	DET
easat-3322	289	13	widespread	widespread	ADJ
easat-3322	289	14	use	use	NOUN
easat-3322	289	15	of	of	ADP
easat-3322	289	16	job	job	NOUN
easat-3322	289	17	order	order	NOUN
easat-3322	289	18	costing	cost	VERB
easat-3322	289	19	in	in	ADP
easat-3322	289	20	the	the	DET
easat-3322	289	21	garment	garment	NOUN
easat-3322	289	22	industry	industry	NOUN
easat-3322	289	23	,	,	PUNCT
easat-3322	289	24	particularly	particularly	ADV
easat-3322	289	25	for	for	ADP
easat-3322	289	26	companies	company	NOUN
easat-3322	289	27	that	that	PRON
easat-3322	289	28	produce	produce	VERB
easat-3322	289	29	customized	customized	ADJ
easat-3322	289	30	products	product	NOUN
easat-3322	289	31	or	or	CCONJ
easat-3322	289	32	services	service	NOUN
easat-3322	289	33	[	[	X
easat-3322	289	34	4	4	NUM
easat-3322	289	35	]	]	PUNCT
easat-3322	289	36	,	,	PUNCT
easat-3322	289	37	[	[	X
easat-3322	289	38	5	5	NUM
easat-3322	289	39	]	]	PUNCT
easat-3322	289	40	.	.	PUNCT
easat-3322	290	1	the	the	DET
easat-3322	290	2	job	job	NOUN
easat-3322	290	3	order	order	NOUN
easat-3322	290	4	costing	cost	VERB
easat-3322	290	5	system	system	NOUN
easat-3322	290	6	employed	employ	VERB
easat-3322	290	7	by	by	ADP
easat-3322	290	8	hij	hij	PROPN
easat-3322	290	9	cambodia	cambodia	PROPN
easat-3322	290	10	enables	enable	VERB
easat-3322	290	11	the	the	DET
easat-3322	290	12	company	company	NOUN
easat-3322	290	13	to	to	PART
easat-3322	290	14	set	set	VERB
easat-3322	290	15	accurate	accurate	ADJ
easat-3322	290	16	prices	price	NOUN
easat-3322	290	17	and	and	CCONJ
easat-3322	290	18	understand	understand	VERB
easat-3322	290	19	the	the	DET
easat-3322	290	20	profitability	profitability	NOUN
easat-3322	290	21	of	of	ADP
easat-3322	290	22	each	each	DET
easat-3322	290	23	job	job	NOUN
easat-3322	290	24	,	,	PUNCT
easat-3322	290	25	aligning	align	VERB
easat-3322	290	26	with	with	ADP
easat-3322	290	27	the	the	DET
easat-3322	290	28	literature	literature	NOUN
easat-3322	290	29	’s	’s	PART
easat-3322	290	30	emphasis	emphasis	NOUN
easat-3322	290	31	on	on	ADP
easat-3322	290	32	the	the	DET
easat-3322	290	33	benefits	benefit	NOUN
easat-3322	290	34	of	of	ADP
easat-3322	290	35	this	this	DET
easat-3322	290	36	cost	cost	NOUN
easat-3322	290	37	accounting	accounting	NOUN
easat-3322	290	38	method	method	NOUN
easat-3322	290	39	[	[	X
easat-3322	290	40	6	6	NUM
easat-3322	290	41	]	]	PUNCT
easat-3322	290	42	,	,	PUNCT
easat-3322	290	43	[	[	X
easat-3322	290	44	7	7	NUM
easat-3322	290	45	]	]	PUNCT
easat-3322	290	46	.	.	PUNCT
easat-3322	291	1	however	however	ADV
easat-3322	291	2	,	,	PUNCT
easat-3322	291	3	the	the	DET
easat-3322	291	4	literature	literature	NOUN
easat-3322	291	5	also	also	ADV
easat-3322	291	6	highlights	highlight	VERB
easat-3322	291	7	the	the	DET
easat-3322	291	8	potential	potential	ADJ
easat-3322	291	9	challenges	challenge	NOUN
easat-3322	291	10	of	of	ADP
easat-3322	291	11	implementing	implement	VERB
easat-3322	291	12	and	and	CCONJ
easat-3322	291	13	maintaining	maintain	VERB
easat-3322	291	14	a	a	DET
easat-3322	291	15	job	job	NOUN
easat-3322	291	16	order	order	NOUN
easat-3322	291	17	costing	cost	VERB
easat-3322	291	18	system	system	NOUN
easat-3322	291	19	,	,	PUNCT
easat-3322	291	20	such	such	ADJ
easat-3322	291	21	as	as	ADP
easat-3322	291	22	the	the	DET
easat-3322	291	23	complexity	complexity	NOUN
easat-3322	291	24	of	of	ADP
easat-3322	291	25	record	record	NOUN
easat-3322	291	26	-	-	PUNCT
easat-3322	291	27	keeping	keeping	NOUN
easat-3322	291	28	and	and	CCONJ
easat-3322	291	29	the	the	DET
easat-3322	291	30	accurate	accurate	ADJ
easat-3322	291	31	allocation	allocation	NOUN
easat-3322	291	32	of	of	ADP
easat-3322	291	33	overhead	overhead	ADJ
easat-3322	291	34	costs	cost	NOUN
easat-3322	291	35	[	[	X
easat-3322	291	36	7	7	NUM
easat-3322	291	37	]	]	PUNCT
easat-3322	291	38	,	,	PUNCT
easat-3322	291	39	[	[	X
easat-3322	291	40	9	9	NUM
easat-3322	291	41	]	]	PUNCT
easat-3322	291	42	.	.	PUNCT
easat-3322	292	1	this	this	PRON
easat-3322	292	2	underscores	underscore	VERB
easat-3322	292	3	the	the	DET
easat-3322	292	4	need	need	NOUN
easat-3322	292	5	for	for	SCONJ
easat-3322	292	6	hij	hij	PROPN
easat-3322	292	7	cambodia	cambodia	PROPN
easat-3322	292	8	to	to	PART
easat-3322	292	9	continuously	continuously	ADV
easat-3322	292	10	review	review	VERB
easat-3322	292	11	and	and	CCONJ
easat-3322	292	12	refine	refine	VERB
easat-3322	292	13	its	its	PRON
easat-3322	292	14	cost	cost	NOUN
easat-3322	292	15	accounting	accounting	NOUN
easat-3322	292	16	practices	practice	NOUN
easat-3322	292	17	to	to	PART
easat-3322	292	18	ensure	ensure	VERB
easat-3322	292	19	their	their	PRON
easat-3322	292	20	effectiveness	effectiveness	NOUN
easat-3322	292	21	and	and	CCONJ
easat-3322	292	22	adaptability	adaptability	NOUN
easat-3322	292	23	in	in	ADP
easat-3322	292	24	the	the	DET
easat-3322	292	25	face	face	NOUN
easat-3322	292	26	of	of	ADP
easat-3322	292	27	changing	change	VERB
easat-3322	292	28	market	market	NOUN
easat-3322	292	29	conditions	condition	NOUN
easat-3322	292	30	and	and	CCONJ
easat-3322	292	31	production	production	NOUN
easat-3322	292	32	requirements	requirement	NOUN
easat-3322	292	33	.	.	PUNCT
easat-3322	293	1	the	the	DET
easat-3322	293	2	literature	literature	NOUN
easat-3322	293	3	on	on	ADP
easat-3322	293	4	process	process	NOUN
easat-3322	293	5	costing	cost	VERB
easat-3322	293	6	provides	provide	VERB
easat-3322	293	7	a	a	DET
easat-3322	293	8	useful	useful	ADJ
easat-3322	293	9	comparative	comparative	ADJ
easat-3322	293	10	perspective	perspective	NOUN
easat-3322	293	11	,	,	PUNCT
easat-3322	293	12	as	as	SCONJ
easat-3322	293	13	it	it	PRON
easat-3322	293	14	emphasizes	emphasize	VERB
easat-3322	293	15	the	the	DET
easat-3322	293	16	benefits	benefit	NOUN
easat-3322	293	17	of	of	ADP
easat-3322	293	18	cost	cost	NOUN
easat-3322	293	19	allocation	allocation	NOUN
easat-3322	293	20	based	base	VERB
easat-3322	293	21	on	on	ADP
easat-3322	293	22	production	production	NOUN
easat-3322	293	23	stages	stage	NOUN
easat-3322	293	24	,	,	PUNCT
easat-3322	293	25	particularly	particularly	ADV
easat-3322	293	26	in	in	ADP
easat-3322	293	27	industries	industry	NOUN
easat-3322	293	28	with	with	ADP
easat-3322	293	29	continuous	continuous	ADJ
easat-3322	293	30	and	and	CCONJ
easat-3322	293	31	homogeneous	homogeneous	ADJ
easat-3322	293	32	production	production	NOUN
easat-3322	293	33	processes	process	NOUN
easat-3322	293	34	[	[	X
easat-3322	293	35	10	10	NUM
easat-3322	293	36	]	]	PUNCT
easat-3322	293	37	,	,	PUNCT
easat-3322	293	38	[	[	X
easat-3322	293	39	11	11	NUM
easat-3322	293	40	]	]	PUNCT
easat-3322	293	41	.	.	PUNCT
easat-3322	294	1	while	while	SCONJ
easat-3322	294	2	the	the	DET
easat-3322	294	3	garment	garment	NOUN
easat-3322	294	4	industry	industry	NOUN
easat-3322	294	5	may	may	AUX
easat-3322	294	6	not	not	PART
easat-3322	294	7	be	be	AUX
easat-3322	294	8	as	as	ADV
easat-3322	294	9	well	well	ADV
easat-3322	294	10	-	-	PUNCT
easat-3322	294	11	suited	suit	VERB
easat-3322	294	12	to	to	PART
easat-3322	294	13	process	process	VERB
easat-3322	294	14	costing	cost	VERB
easat-3322	294	15	due	due	ADP
easat-3322	294	16	to	to	ADP
easat-3322	294	17	the	the	DET
easat-3322	294	18	customized	customized	ADJ
easat-3322	294	19	nature	nature	NOUN
easat-3322	294	20	of	of	ADP
easat-3322	294	21	its	its	PRON
easat-3322	294	22	products	product	NOUN
easat-3322	294	23	,	,	PUNCT
easat-3322	294	24	the	the	DET
easat-3322	294	25	insights	insight	NOUN
easat-3322	294	26	from	from	ADP
easat-3322	294	27	the	the	DET
easat-3322	294	28	literature	literature	NOUN
easat-3322	294	29	on	on	ADP
easat-3322	294	30	the	the	DET
easat-3322	294	31	importance	importance	NOUN
easat-3322	294	32	of	of	ADP
easat-3322	294	33	cost	cost	NOUN
easat-3322	294	34	monitoring	monitoring	NOUN
easat-3322	294	35	and	and	CCONJ
easat-3322	294	36	control	control	NOUN
easat-3322	294	37	at	at	ADP
easat-3322	294	38	each	each	DET
easat-3322	294	39	stage	stage	NOUN
easat-3322	294	40	of	of	ADP
easat-3322	294	41	production	production	NOUN
easat-3322	294	42	can	can	AUX
easat-3322	294	43	inform	inform	VERB
easat-3322	294	44	hij	hij	PROPN
easat-3322	294	45	cambodia	cambodia	PROPN
easat-3322	294	46	’s	’s	PART
easat-3322	294	47	continuous	continuous	ADJ
easat-3322	294	48	improvement	improvement	NOUN
easat-3322	294	49	efforts	effort	NOUN
easat-3322	294	50	.	.	PUNCT
easat-3322	295	1	the	the	DET
easat-3322	295	2	discussion	discussion	NOUN
easat-3322	295	3	of	of	ADP
easat-3322	295	4	abc	abc	PROPN
easat-3322	295	5	and	and	CCONJ
easat-3322	295	6	tdabc	tdabc	NUM
easat-3322	295	7	in	in	ADP
easat-3322	295	8	the	the	DET
easat-3322	295	9	literature	literature	NOUN
easat-3322	295	10	offers	offer	VERB
easat-3322	295	11	further	further	ADJ
easat-3322	295	12	insights	insight	NOUN
easat-3322	295	13	into	into	ADP
easat-3322	295	14	the	the	DET
easat-3322	295	15	cost	cost	NOUN
easat-3322	295	16	accounting	accounting	NOUN
easat-3322	295	17	methods	method	NOUN
easat-3322	295	18	that	that	PRON
easat-3322	295	19	could	could	AUX
easat-3322	295	20	potentially	potentially	ADV
easat-3322	295	21	enhance	enhance	VERB
easat-3322	295	22	hij	hij	PROPN
easat-3322	295	23	cambodia	cambodia	PROPN
easat-3322	295	24	’s	’s	PART
easat-3322	295	25	financial	financial	ADJ
easat-3322	295	26	management	management	NOUN
easat-3322	295	27	.	.	PUNCT
easat-3322	296	1	while	while	SCONJ
easat-3322	296	2	the	the	DET
easat-3322	296	3	complexity	complexity	NOUN
easat-3322	296	4	and	and	CCONJ
easat-3322	296	5	resource	resource	NOUN
easat-3322	296	6	-	-	PUNCT
easat-3322	296	7	intensive	intensive	ADJ
easat-3322	296	8	nature	nature	NOUN
easat-3322	296	9	of	of	ADP
easat-3322	296	10	traditional	traditional	ADJ
easat-3322	296	11	abc	abc	PROPN
easat-3322	296	12	may	may	AUX
easat-3322	296	13	be	be	AUX
easat-3322	296	14	a	a	DET
easat-3322	296	15	challenge	challenge	NOUN
easat-3322	296	16	for	for	ADP
easat-3322	296	17	the	the	DET
easat-3322	296	18	company	company	NOUN
easat-3322	296	19	,	,	PUNCT
easat-3322	296	20	the	the	DET
easat-3322	296	21	simplified	simplified	ADJ
easat-3322	296	22	approach	approach	NOUN
easat-3322	296	23	of	of	ADP
easat-3322	296	24	tdabc	tdabc	PROPN
easat-3322	296	25	could	could	AUX
easat-3322	296	26	provide	provide	VERB
easat-3322	296	27	opportunities	opportunity	NOUN
easat-3322	296	28	for	for	ADP
easat-3322	296	29	more	more	ADV
easat-3322	296	30	accurate	accurate	ADJ
easat-3322	296	31	cost	cost	NOUN
easat-3322	296	32	assessments	assessment	NOUN
easat-3322	296	33	and	and	CCONJ
easat-3322	296	34	improved	improved	ADJ
easat-3322	296	35	decision	decision	NOUN
easat-3322	296	36	-	-	PUNCT
easat-3322	296	37	making	making	NOUN
easat-3322	296	38	[	[	X
easat-3322	296	39	17	17	NUM
easat-3322	296	40	]	]	PUNCT
easat-3322	296	41	,	,	PUNCT
easat-3322	296	42	[	[	X
easat-3322	296	43	18	18	NUM
easat-3322	296	44	]	]	PUNCT
easat-3322	296	45	,	,	PUNCT
easat-3322	296	46	[	[	X
easat-3322	296	47	19	19	NUM
easat-3322	296	48	]	]	PUNCT
easat-3322	296	49	.	.	PUNCT
easat-3322	297	1	the	the	DET
easat-3322	297	2	garment	garment	NOUN
easat-3322	297	3	industry	industry	NOUN
easat-3322	297	4	-	-	PUNCT
easat-3322	297	5	specific	specific	ADJ
easat-3322	297	6	literature	literature	NOUN
easat-3322	297	7	on	on	ADP
easat-3322	297	8	product	product	NOUN
easat-3322	297	9	costing	cost	VERB
easat-3322	297	10	further	far	ADV
easat-3322	297	11	reinforces	reinforce	VERB
easat-3322	297	12	the	the	DET
easat-3322	297	13	importance	importance	NOUN
easat-3322	297	14	of	of	ADP
easat-3322	297	15	the	the	DET
easat-3322	297	16	comprehensive	comprehensive	ADJ
easat-3322	297	17	approach	approach	NOUN
easat-3322	297	18	employed	employ	VERB
easat-3322	297	19	by	by	ADP
easat-3322	297	20	hij	hij	PROPN
easat-3322	297	21	cambodia	cambodia	PROPN
easat-3322	297	22	.	.	PUNCT
easat-3322	298	1	the	the	DET
easat-3322	298	2	distinction	distinction	NOUN
easat-3322	298	3	between	between	ADP
easat-3322	298	4	cm	cm	NOUN
easat-3322	298	5	and	and	CCONJ
easat-3322	298	6	fob	fob	NOUN
easat-3322	298	7	costing	costing	NOUN
easat-3322	298	8	,	,	PUNCT
easat-3322	298	9	as	as	SCONJ
easat-3322	298	10	discussed	discuss	VERB
easat-3322	298	11	in	in	ADP
easat-3322	298	12	the	the	DET
easat-3322	298	13	literature	literature	NOUN
easat-3322	298	14	,	,	PUNCT
easat-3322	298	15	aligns	align	VERB
easat-3322	298	16	with	with	ADP
easat-3322	298	17	the	the	DET
easat-3322	298	18	company	company	NOUN
easat-3322	298	19	’s	’s	PART
easat-3322	298	20	synergistic	synergistic	ADJ
easat-3322	298	21	use	use	NOUN
easat-3322	298	22	of	of	ADP
easat-3322	298	23	job	job	NOUN
easat-3322	298	24	order	order	NOUN
easat-3322	298	25	costing	costing	NOUN
easat-3322	298	26	and	and	CCONJ
easat-3322	298	27	fob	fob	NOUN
easat-3322	298	28	costing	cost	VERB
easat-3322	298	29	principles	principle	NOUN
easat-3322	298	30	[	[	X
easat-3322	298	31	36	36	NUM
easat-3322	298	32	]	]	PUNCT
easat-3322	298	33	,	,	PUNCT
easat-3322	298	34	[	[	X
easat-3322	298	35	37	37	NUM
easat-3322	298	36	]	]	PUNCT
easat-3322	298	37	.	.	PUNCT
easat-3322	299	1	this	this	DET
easat-3322	299	2	holistic	holistic	ADJ
easat-3322	299	3	perspective	perspective	NOUN
easat-3322	299	4	on	on	ADP
easat-3322	299	5	product	product	NOUN
easat-3322	299	6	costing	cost	VERB
easat-3322	299	7	enables	enable	VERB
easat-3322	299	8	hij	hij	PROPN
easat-3322	299	9	cambodia	cambodia	PROPN
easat-3322	299	10	to	to	PART
easat-3322	299	11	maintain	maintain	VERB
easat-3322	299	12	a	a	DET
easat-3322	299	13	competitive	competitive	ADJ
easat-3322	299	14	edge	edge	NOUN
easat-3322	299	15	in	in	ADP
easat-3322	299	16	the	the	DET
easat-3322	299	17	global	global	ADJ
easat-3322	299	18	garment	garment	NOUN
easat-3322	299	19	market	market	NOUN
easat-3322	299	20	by	by	ADP
easat-3322	299	21	ensuring	ensure	VERB
easat-3322	299	22	accurate	accurate	ADJ
easat-3322	299	23	pricing	pricing	NOUN
easat-3322	299	24	and	and	CCONJ
easat-3322	299	25	profitability	profitability	NOUN
easat-3322	299	26	.	.	PUNCT
easat-3322	300	1	6	6	X
easat-3322	300	2	.	.	X
easat-3322	300	3	conclusion	conclusion	NOUN
easat-3322	300	4	the	the	DET
easat-3322	300	5	case	case	NOUN
easat-3322	300	6	study	study	NOUN
easat-3322	300	7	of	of	ADP
easat-3322	300	8	hij	hij	PROPN
easat-3322	300	9	cambodia	cambodia	PROPN
easat-3322	300	10	offers	offer	VERB
easat-3322	300	11	valuable	valuable	ADJ
easat-3322	300	12	insights	insight	NOUN
easat-3322	300	13	into	into	ADP
easat-3322	300	14	the	the	DET
easat-3322	300	15	comprehensive	comprehensive	ADJ
easat-3322	300	16	cost	cost	NOUN
easat-3322	300	17	accounting	accounting	NOUN
easat-3322	300	18	and	and	CCONJ
easat-3322	300	19	product	product	NOUN
easat-3322	300	20	costing	cost	VERB
easat-3322	300	21	strategies	strategy	NOUN
easat-3322	300	22	employed	employ	VERB
easat-3322	300	23	by	by	ADP
easat-3322	300	24	a	a	DET
easat-3322	300	25	leading	lead	VERB
easat-3322	300	26	garment	garment	NOUN
easat-3322	300	27	manufacturer	manufacturer	NOUN
easat-3322	300	28	in	in	ADP
easat-3322	300	29	the	the	DET
easat-3322	300	30	cambodian	cambodian	ADJ
easat-3322	300	31	market	market	NOUN
easat-3322	300	32	.	.	PUNCT
easat-3322	301	1	the	the	DET
easat-3322	301	2	company	company	NOUN
easat-3322	301	3	’s	’s	PART
easat-3322	301	4	well	well	ADV
easat-3322	301	5	-	-	PUNCT
easat-3322	301	6	defined	define	VERB
easat-3322	301	7	organizational	organizational	ADJ
easat-3322	301	8	structure	structure	NOUN
easat-3322	301	9	,	,	PUNCT
easat-3322	301	10	featuring	feature	VERB
easat-3322	301	11	specialized	specialized	ADJ
easat-3322	301	12	departments	department	NOUN
easat-3322	301	13	,	,	PUNCT
easat-3322	301	14	underscores	underscore	VERB
easat-3322	301	15	its	its	PRON
easat-3322	301	16	strategic	strategic	ADJ
easat-3322	301	17	focus	focus	NOUN
easat-3322	301	18	on	on	ADP
easat-3322	301	19	operational	operational	ADJ
easat-3322	301	20	efficiency	efficiency	NOUN
easat-3322	301	21	and	and	CCONJ
easat-3322	301	22	effective	effective	ADJ
easat-3322	301	23	cost	cost	NOUN
easat-3322	301	24	management	management	NOUN
easat-3322	301	25	.	.	PUNCT
easat-3322	302	1	hij	hij	PROPN
easat-3322	302	2	cambodia	cambodia	PROPN
easat-3322	302	3	integrates	integrate	VERB
easat-3322	302	4	job	job	NOUN
easat-3322	302	5	order	order	NOUN
easat-3322	302	6	costing	costing	NOUN
easat-3322	302	7	and	and	CCONJ
easat-3322	302	8	fob	fob	NOUN
easat-3322	302	9	costing	cost	VERB
easat-3322	302	10	principles	principle	NOUN
easat-3322	302	11	to	to	PART
easat-3322	302	12	align	align	VERB
easat-3322	302	13	with	with	ADP
easat-3322	302	14	its	its	PRON
easat-3322	302	15	customerdriven	customerdriven	NOUN
easat-3322	302	16	production	production	NOUN
easat-3322	302	17	model	model	NOUN
easat-3322	302	18	,	,	PUNCT
easat-3322	302	19	enabling	enable	VERB
easat-3322	302	20	precise	precise	ADJ
easat-3322	302	21	tracking	tracking	NOUN
easat-3322	302	22	of	of	ADP
easat-3322	302	23	costs	cost	NOUN
easat-3322	302	24	and	and	CCONJ
easat-3322	302	25	expenses	expense	NOUN
easat-3322	302	26	related	relate	VERB
easat-3322	302	27	to	to	ADP
easat-3322	302	28	specific	specific	ADJ
easat-3322	302	29	jobs	job	NOUN
easat-3322	302	30	or	or	CCONJ
easat-3322	302	31	projects	project	NOUN
easat-3322	302	32	.	.	PUNCT
easat-3322	303	1	the	the	DET
easat-3322	303	2	meticulous	meticulous	ADJ
easat-3322	303	3	analysis	analysis	NOUN
easat-3322	303	4	of	of	ADP
easat-3322	303	5	direct	direct	ADJ
easat-3322	303	6	material	material	NOUN
easat-3322	303	7	and	and	CCONJ
easat-3322	303	8	direct	direct	ADJ
easat-3322	303	9	labor	labor	NOUN
easat-3322	303	10	costs	cost	NOUN
easat-3322	303	11	,	,	PUNCT
easat-3322	303	12	coupled	couple	VERB
easat-3322	303	13	with	with	ADP
easat-3322	303	14	the	the	DET
easat-3322	303	15	allocation	allocation	NOUN
easat-3322	303	16	of	of	ADP
easat-3322	303	17	production	production	NOUN
easat-3322	303	18	overhead	overhead	NOUN
easat-3322	303	19	and	and	CCONJ
easat-3322	303	20	non	non	ADJ
easat-3322	303	21	-	-	ADJ
easat-3322	303	22	production	production	ADJ
easat-3322	303	23	costs	cost	NOUN
easat-3322	303	24	,	,	PUNCT
easat-3322	303	25	ensures	ensure	VERB
easat-3322	303	26	a	a	DET
easat-3322	303	27	thorough	thorough	ADJ
easat-3322	303	28	understanding	understanding	NOUN
easat-3322	303	29	of	of	ADP
easat-3322	303	30	the	the	DET
easat-3322	303	31	total	total	ADJ
easat-3322	303	32	costs	cost	NOUN
easat-3322	303	33	and	and	CCONJ
easat-3322	303	34	expenses	expense	NOUN
easat-3322	303	35	involved	involve	VERB
easat-3322	303	36	in	in	ADP
easat-3322	303	37	manufacturing	manufacturing	NOUN
easat-3322	303	38	and	and	CCONJ
easat-3322	303	39	delivering	deliver	VERB
easat-3322	303	40	the	the	DET
easat-3322	303	41	company	company	NOUN
easat-3322	303	42	’s	’s	PART
easat-3322	303	43	products	product	NOUN
easat-3322	303	44	.	.	PUNCT
easat-3322	304	1	6080	6080	NUM
easat-3322	304	2	edelweiss	edelweiss	PROPN
easat-3322	304	3	applied	apply	VERB
easat-3322	304	4	science	science	NOUN
easat-3322	304	5	and	and	CCONJ
easat-3322	304	6	technology	technology	NOUN
easat-3322	304	7	issn	issn	PROPN
easat-3322	304	8	:	:	PUNCT
easat-3322	304	9	2576	2576	NUM
easat-3322	304	10	-	-	SYM
easat-3322	304	11	8484	8484	NUM
easat-3322	304	12	vol	vol	NOUN
easat-3322	304	13	.	.	PROPN
easat-3322	304	14	8	8	NUM
easat-3322	304	15	,	,	PUNCT
easat-3322	304	16	no	no	INTJ
easat-3322	304	17	.	.	NOUN
easat-3322	304	18	6	6	NUM
easat-3322	304	19	:	:	SYM
easat-3322	304	20	6064	6064	NUM
easat-3322	304	21	-	-	SYM
easat-3322	304	22	6082	6082	NUM
easat-3322	304	23	,	,	PUNCT
easat-3322	304	24	2024	2024	NUM
easat-3322	304	25	doi	doi	NOUN
easat-3322	304	26	:	:	PUNCT
easat-3322	304	27	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	304	28	©	©	PROPN
easat-3322	304	29	2024	2024	NUM
easat-3322	304	30	by	by	ADP
easat-3322	304	31	the	the	DET
easat-3322	304	32	authors	author	NOUN
easat-3322	304	33	;	;	PUNCT
easat-3322	304	34	licensee	licensee	PROPN
easat-3322	304	35	learning	learning	NOUN
easat-3322	304	36	gate	gate	VERB
easat-3322	304	37	the	the	DET
easat-3322	304	38	findings	finding	NOUN
easat-3322	304	39	from	from	ADP
easat-3322	304	40	this	this	DET
easat-3322	304	41	case	case	NOUN
easat-3322	304	42	study	study	NOUN
easat-3322	304	43	are	be	AUX
easat-3322	304	44	supported	support	VERB
easat-3322	304	45	by	by	ADP
easat-3322	304	46	related	related	ADJ
easat-3322	304	47	literature	literature	NOUN
easat-3322	304	48	,	,	PUNCT
easat-3322	304	49	which	which	PRON
easat-3322	304	50	highlights	highlight	VERB
easat-3322	304	51	the	the	DET
easat-3322	304	52	benefits	benefit	NOUN
easat-3322	304	53	of	of	ADP
easat-3322	304	54	job	job	NOUN
easat-3322	304	55	order	order	NOUN
easat-3322	304	56	costing	cost	VERB
easat-3322	304	57	in	in	ADP
easat-3322	304	58	the	the	DET
easat-3322	304	59	garment	garment	NOUN
easat-3322	304	60	industry	industry	NOUN
easat-3322	304	61	,	,	PUNCT
easat-3322	304	62	particularly	particularly	ADV
easat-3322	304	63	for	for	ADP
easat-3322	304	64	companies	company	NOUN
easat-3322	304	65	producing	produce	VERB
easat-3322	304	66	customized	customized	ADJ
easat-3322	304	67	products	product	NOUN
easat-3322	304	68	.	.	PUNCT
easat-3322	305	1	however	however	ADV
easat-3322	305	2	,	,	PUNCT
easat-3322	305	3	the	the	DET
easat-3322	305	4	literature	literature	NOUN
easat-3322	305	5	also	also	ADV
easat-3322	305	6	warns	warn	VERB
easat-3322	305	7	of	of	ADP
easat-3322	305	8	the	the	DET
easat-3322	305	9	potential	potential	ADJ
easat-3322	305	10	challenges	challenge	NOUN
easat-3322	305	11	in	in	ADP
easat-3322	305	12	implementing	implement	VERB
easat-3322	305	13	and	and	CCONJ
easat-3322	305	14	maintaining	maintain	VERB
easat-3322	305	15	such	such	DET
easat-3322	305	16	a	a	DET
easat-3322	305	17	system	system	NOUN
easat-3322	305	18	,	,	PUNCT
easat-3322	305	19	emphasizing	emphasize	VERB
easat-3322	305	20	the	the	DET
easat-3322	305	21	need	need	NOUN
easat-3322	305	22	for	for	ADP
easat-3322	305	23	continuous	continuous	ADJ
easat-3322	305	24	review	review	NOUN
easat-3322	305	25	and	and	CCONJ
easat-3322	305	26	refinement	refinement	NOUN
easat-3322	305	27	of	of	ADP
easat-3322	305	28	cost	cost	NOUN
easat-3322	305	29	accounting	accounting	NOUN
easat-3322	305	30	practices	practice	NOUN
easat-3322	305	31	to	to	PART
easat-3322	305	32	ensure	ensure	VERB
easat-3322	305	33	adaptability	adaptability	NOUN
easat-3322	305	34	.	.	PUNCT
easat-3322	306	1	while	while	SCONJ
easat-3322	306	2	the	the	DET
easat-3322	306	3	garment	garment	NOUN
easat-3322	306	4	industry	industry	NOUN
easat-3322	306	5	may	may	AUX
easat-3322	306	6	not	not	PART
easat-3322	306	7	be	be	AUX
easat-3322	306	8	ideally	ideally	ADV
easat-3322	306	9	suited	suit	VERB
easat-3322	306	10	to	to	PART
easat-3322	306	11	process	process	VERB
easat-3322	306	12	costing	cost	VERB
easat-3322	306	13	due	due	ADP
easat-3322	306	14	to	to	ADP
easat-3322	306	15	the	the	DET
easat-3322	306	16	customized	customized	ADJ
easat-3322	306	17	nature	nature	NOUN
easat-3322	306	18	of	of	ADP
easat-3322	306	19	its	its	PRON
easat-3322	306	20	products	product	NOUN
easat-3322	306	21	,	,	PUNCT
easat-3322	306	22	insights	insight	NOUN
easat-3322	306	23	from	from	ADP
easat-3322	306	24	the	the	DET
easat-3322	306	25	literature	literature	NOUN
easat-3322	306	26	on	on	ADP
easat-3322	306	27	cost	cost	NOUN
easat-3322	306	28	monitoring	monitoring	NOUN
easat-3322	306	29	and	and	CCONJ
easat-3322	306	30	control	control	NOUN
easat-3322	306	31	at	at	ADP
easat-3322	306	32	each	each	DET
easat-3322	306	33	production	production	NOUN
easat-3322	306	34	stage	stage	NOUN
easat-3322	306	35	can	can	AUX
easat-3322	306	36	inform	inform	VERB
easat-3322	306	37	hij	hij	PROPN
easat-3322	306	38	cambodia	cambodia	PROPN
easat-3322	306	39	’s	’s	PART
easat-3322	306	40	continuous	continuous	ADJ
easat-3322	306	41	improvement	improvement	NOUN
easat-3322	306	42	efforts	effort	NOUN
easat-3322	306	43	.	.	PUNCT
easat-3322	307	1	discussions	discussion	NOUN
easat-3322	307	2	on	on	ADP
easat-3322	307	3	more	more	ADV
easat-3322	307	4	advanced	advanced	ADJ
easat-3322	307	5	cost	cost	NOUN
easat-3322	307	6	accounting	accounting	NOUN
easat-3322	307	7	methods	method	NOUN
easat-3322	307	8	,	,	PUNCT
easat-3322	307	9	such	such	ADJ
easat-3322	307	10	as	as	ADP
easat-3322	307	11	abc	abc	PROPN
easat-3322	307	12	and	and	CCONJ
easat-3322	307	13	tdabc	tdabc	PROPN
easat-3322	307	14	,	,	PUNCT
easat-3322	307	15	suggest	suggest	VERB
easat-3322	307	16	potential	potential	ADJ
easat-3322	307	17	opportunities	opportunity	NOUN
easat-3322	307	18	for	for	ADP
easat-3322	307	19	enhancing	enhance	VERB
easat-3322	307	20	the	the	DET
easat-3322	307	21	company	company	NOUN
easat-3322	307	22	’s	’s	PART
easat-3322	307	23	financial	financial	ADJ
easat-3322	307	24	management	management	NOUN
easat-3322	307	25	and	and	CCONJ
easat-3322	307	26	decision	decision	NOUN
easat-3322	307	27	-	-	PUNCT
easat-3322	307	28	making	making	NOUN
easat-3322	307	29	.	.	PUNCT
easat-3322	308	1	industry	industry	NOUN
easat-3322	308	2	-	-	PUNCT
easat-3322	308	3	specific	specific	ADJ
easat-3322	308	4	literature	literature	NOUN
easat-3322	308	5	on	on	ADP
easat-3322	308	6	product	product	NOUN
easat-3322	308	7	costing	cost	VERB
easat-3322	308	8	further	far	ADV
easat-3322	308	9	reinforces	reinforce	VERB
easat-3322	308	10	the	the	DET
easat-3322	308	11	importance	importance	NOUN
easat-3322	308	12	of	of	ADP
easat-3322	308	13	the	the	DET
easat-3322	308	14	comprehensive	comprehensive	ADJ
easat-3322	308	15	approach	approach	NOUN
easat-3322	308	16	employed	employ	VERB
easat-3322	308	17	by	by	ADP
easat-3322	308	18	hij	hij	PROPN
easat-3322	308	19	cambodia	cambodia	PROPN
easat-3322	308	20	.	.	PUNCT
easat-3322	309	1	the	the	DET
easat-3322	309	2	synergistic	synergistic	ADJ
easat-3322	309	3	use	use	NOUN
easat-3322	309	4	of	of	ADP
easat-3322	309	5	job	job	NOUN
easat-3322	309	6	order	order	NOUN
easat-3322	309	7	costing	costing	NOUN
easat-3322	309	8	and	and	CCONJ
easat-3322	309	9	fob	fob	NOUN
easat-3322	309	10	costing	cost	VERB
easat-3322	309	11	principles	principle	NOUN
easat-3322	309	12	enables	enable	VERB
easat-3322	309	13	the	the	DET
easat-3322	309	14	company	company	NOUN
easat-3322	309	15	to	to	PART
easat-3322	309	16	maintain	maintain	VERB
easat-3322	309	17	a	a	DET
easat-3322	309	18	competitive	competitive	ADJ
easat-3322	309	19	edge	edge	NOUN
easat-3322	309	20	in	in	ADP
easat-3322	309	21	the	the	DET
easat-3322	309	22	global	global	ADJ
easat-3322	309	23	garment	garment	NOUN
easat-3322	309	24	market	market	NOUN
easat-3322	309	25	by	by	ADP
easat-3322	309	26	ensuring	ensure	VERB
easat-3322	309	27	accurate	accurate	ADJ
easat-3322	309	28	pricing	pricing	NOUN
easat-3322	309	29	and	and	CCONJ
easat-3322	309	30	profitability	profitability	NOUN
easat-3322	309	31	.	.	PUNCT
easat-3322	310	1	while	while	SCONJ
easat-3322	310	2	this	this	DET
easat-3322	310	3	study	study	NOUN
easat-3322	310	4	provides	provide	VERB
easat-3322	310	5	valuable	valuable	ADJ
easat-3322	310	6	insights	insight	NOUN
easat-3322	310	7	,	,	PUNCT
easat-3322	310	8	it	it	PRON
easat-3322	310	9	is	be	AUX
easat-3322	310	10	important	important	ADJ
easat-3322	310	11	to	to	PART
easat-3322	310	12	acknowledge	acknowledge	VERB
easat-3322	310	13	its	its	PRON
easat-3322	310	14	limitations	limitation	NOUN
easat-3322	310	15	.	.	PUNCT
easat-3322	311	1	the	the	DET
easat-3322	311	2	research	research	NOUN
easat-3322	311	3	focuses	focus	VERB
easat-3322	311	4	on	on	ADP
easat-3322	311	5	a	a	DET
easat-3322	311	6	single	single	ADJ
easat-3322	311	7	case	case	NOUN
easat-3322	311	8	,	,	PUNCT
easat-3322	311	9	hij	hij	PROPN
easat-3322	311	10	cambodia	cambodia	PROPN
easat-3322	311	11	,	,	PUNCT
easat-3322	311	12	which	which	PRON
easat-3322	311	13	may	may	AUX
easat-3322	311	14	not	not	PART
easat-3322	311	15	fully	fully	ADV
easat-3322	311	16	represent	represent	VERB
easat-3322	311	17	the	the	DET
easat-3322	311	18	broader	broad	ADJ
easat-3322	311	19	garment	garment	NOUN
easat-3322	311	20	manufacturing	manufacturing	NOUN
easat-3322	311	21	industry	industry	NOUN
easat-3322	311	22	.	.	PUNCT
easat-3322	312	1	additionally	additionally	ADV
easat-3322	312	2	,	,	PUNCT
easat-3322	312	3	the	the	DET
easat-3322	312	4	analysis	analysis	NOUN
easat-3322	312	5	is	be	AUX
easat-3322	312	6	based	base	VERB
easat-3322	312	7	on	on	ADP
easat-3322	312	8	information	information	NOUN
easat-3322	312	9	and	and	CCONJ
easat-3322	312	10	data	datum	NOUN
easat-3322	312	11	provided	provide	VERB
easat-3322	312	12	by	by	ADP
easat-3322	312	13	the	the	DET
easat-3322	312	14	company	company	NOUN
easat-3322	312	15	and	and	CCONJ
easat-3322	312	16	its	its	PRON
easat-3322	312	17	key	key	ADJ
easat-3322	312	18	personnel	personnel	NOUN
easat-3322	312	19	.	.	PUNCT
easat-3322	313	1	access	access	NOUN
easat-3322	313	2	to	to	ADP
easat-3322	313	3	additional	additional	ADJ
easat-3322	313	4	financial	financial	ADJ
easat-3322	313	5	and	and	CCONJ
easat-3322	313	6	operational	operational	ADJ
easat-3322	313	7	data	datum	NOUN
easat-3322	313	8	could	could	AUX
easat-3322	313	9	have	have	AUX
easat-3322	313	10	further	far	ADV
easat-3322	313	11	enriched	enrich	VERB
easat-3322	313	12	the	the	DET
easat-3322	313	13	findings	finding	NOUN
easat-3322	313	14	.	.	PUNCT
easat-3322	314	1	future	future	ADJ
easat-3322	314	2	research	research	NOUN
easat-3322	314	3	could	could	AUX
easat-3322	314	4	benefit	benefit	VERB
easat-3322	314	5	from	from	ADP
easat-3322	314	6	comparative	comparative	ADJ
easat-3322	314	7	studies	study	NOUN
easat-3322	314	8	of	of	ADP
easat-3322	314	9	cost	cost	NOUN
easat-3322	314	10	accounting	accounting	NOUN
easat-3322	314	11	practices	practice	NOUN
easat-3322	314	12	across	across	ADP
easat-3322	314	13	multiple	multiple	ADJ
easat-3322	314	14	garment	garment	NOUN
easat-3322	314	15	manufacturing	manufacture	VERB
easat-3322	314	16	companies	company	NOUN
easat-3322	314	17	,	,	PUNCT
easat-3322	314	18	both	both	CCONJ
easat-3322	314	19	within	within	ADP
easat-3322	314	20	the	the	DET
easat-3322	314	21	obf	obf	NOUN
easat-3322	314	22	international	international	PROPN
easat-3322	314	23	group	group	NOUN
easat-3322	314	24	and	and	CCONJ
easat-3322	314	25	the	the	DET
easat-3322	314	26	wider	wide	ADJ
easat-3322	314	27	industry	industry	NOUN
easat-3322	314	28	.	.	PUNCT
easat-3322	315	1	such	such	ADJ
easat-3322	315	2	studies	study	NOUN
easat-3322	315	3	could	could	AUX
easat-3322	315	4	help	help	AUX
easat-3322	315	5	identify	identify	VERB
easat-3322	315	6	best	good	ADJ
easat-3322	315	7	practices	practice	NOUN
easat-3322	315	8	and	and	CCONJ
easat-3322	315	9	areas	area	NOUN
easat-3322	315	10	for	for	ADP
easat-3322	315	11	improvement	improvement	NOUN
easat-3322	315	12	.	.	PUNCT
easat-3322	316	1	furthermore	furthermore	ADV
easat-3322	316	2	,	,	PUNCT
easat-3322	316	3	an	an	DET
easat-3322	316	4	in	in	ADP
easat-3322	316	5	-	-	PUNCT
easat-3322	316	6	depth	depth	NOUN
easat-3322	316	7	analysis	analysis	NOUN
easat-3322	316	8	of	of	ADP
easat-3322	316	9	factors	factor	NOUN
easat-3322	316	10	influencing	influence	VERB
easat-3322	316	11	profitability	profitability	NOUN
easat-3322	316	12	and	and	CCONJ
easat-3322	316	13	competitiveness	competitiveness	NOUN
easat-3322	316	14	—	—	PUNCT
easat-3322	316	15	such	such	ADJ
easat-3322	316	16	as	as	ADP
easat-3322	316	17	market	market	NOUN
easat-3322	316	18	dynamics	dynamic	NOUN
easat-3322	316	19	,	,	PUNCT
easat-3322	316	20	supplier	supplier	NOUN
easat-3322	316	21	relationships	relationship	NOUN
easat-3322	316	22	,	,	PUNCT
easat-3322	316	23	and	and	CCONJ
easat-3322	316	24	labor	labor	NOUN
easat-3322	316	25	productivity	productivity	NOUN
easat-3322	316	26	—	—	PUNCT
easat-3322	316	27	could	could	AUX
easat-3322	316	28	offer	offer	VERB
easat-3322	316	29	a	a	DET
easat-3322	316	30	more	more	ADV
easat-3322	316	31	comprehensive	comprehensive	ADJ
easat-3322	316	32	understanding	understanding	NOUN
easat-3322	316	33	of	of	ADP
easat-3322	316	34	the	the	DET
easat-3322	316	35	industry	industry	NOUN
easat-3322	316	36	’s	’s	PART
easat-3322	316	37	challenges	challenge	NOUN
easat-3322	316	38	and	and	CCONJ
easat-3322	316	39	opportunities	opportunity	NOUN
easat-3322	316	40	.	.	PUNCT
easat-3322	317	1	acknowledgements	acknowledgement	NOUN
easat-3322	317	2	:	:	PUNCT
easat-3322	317	3	we	we	PRON
easat-3322	317	4	sincerely	sincerely	ADV
easat-3322	317	5	appreciate	appreciate	VERB
easat-3322	317	6	the	the	DET
easat-3322	317	7	financial	financial	ADJ
easat-3322	317	8	support	support	NOUN
easat-3322	317	9	from	from	ADP
easat-3322	317	10	camed	camed	PROPN
easat-3322	317	11	business	business	NOUN
easat-3322	317	12	school	school	NOUN
easat-3322	317	13	,	,	PUNCT
easat-3322	317	14	which	which	PRON
easat-3322	317	15	made	make	VERB
easat-3322	317	16	it	it	PRON
easat-3322	317	17	possible	possible	ADJ
easat-3322	317	18	for	for	SCONJ
easat-3322	317	19	us	we	PRON
easat-3322	317	20	to	to	PART
easat-3322	317	21	proceed	proceed	VERB
easat-3322	317	22	with	with	ADP
easat-3322	317	23	submitting	submit	VERB
easat-3322	317	24	our	our	PRON
easat-3322	317	25	paper	paper	NOUN
easat-3322	317	26	for	for	ADP
easat-3322	317	27	publication	publication	NOUN
easat-3322	317	28	.	.	PUNCT
easat-3322	318	1	copyright	copyright	NOUN
easat-3322	318	2	:	:	PUNCT
easat-3322	318	3	©	©	PROPN
easat-3322	318	4	2024	2024	NUM
easat-3322	318	5	by	by	ADP
easat-3322	318	6	the	the	DET
easat-3322	318	7	authors	author	NOUN
easat-3322	318	8	.	.	PUNCT
easat-3322	319	1	this	this	DET
easat-3322	319	2	article	article	NOUN
easat-3322	319	3	is	be	AUX
easat-3322	319	4	an	an	DET
easat-3322	319	5	open	open	ADJ
easat-3322	319	6	access	access	NOUN
easat-3322	319	7	article	article	NOUN
easat-3322	319	8	distributed	distribute	VERB
easat-3322	319	9	under	under	ADP
easat-3322	319	10	the	the	DET
easat-3322	319	11	terms	term	NOUN
easat-3322	319	12	and	and	CCONJ
easat-3322	319	13	conditions	condition	NOUN
easat-3322	319	14	of	of	ADP
easat-3322	319	15	the	the	DET
easat-3322	319	16	creative	creative	ADJ
easat-3322	319	17	commons	common	NOUN
easat-3322	319	18	attribution	attribution	NOUN
easat-3322	319	19	(	(	PUNCT
easat-3322	319	20	cc	cc	NOUN
easat-3322	319	21	by	by	ADP
easat-3322	319	22	)	)	PUNCT
easat-3322	319	23	license	license	NOUN
easat-3322	319	24	(	(	PUNCT
easat-3322	319	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3322	319	26	)	)	PUNCT
easat-3322	319	27	.	.	PUNCT
easat-3322	320	1	references	reference	NOUN
easat-3322	320	2	[	[	X
easat-3322	320	3	1	1	X
easat-3322	320	4	]	]	PUNCT
easat-3322	320	5	j.	j.	PROPN
easat-3322	320	6	s.	s.	PROPN
easat-3322	320	7	mah	mah	PROPN
easat-3322	320	8	,	,	PUNCT
easat-3322	320	9	“	"	PUNCT
easat-3322	320	10	industrial	industrial	ADJ
easat-3322	320	11	-	-	PUNCT
easat-3322	320	12	led	lead	VERB
easat-3322	320	13	economic	economic	ADJ
easat-3322	320	14	development	development	NOUN
easat-3322	320	15	of	of	ADP
easat-3322	320	16	cambodia	cambodia	PROPN
easat-3322	320	17	,	,	PUNCT
easat-3322	320	18	”	"	PUNCT
easat-3322	320	19	journal	journal	NOUN
easat-3322	320	20	of	of	ADP
easat-3322	320	21	southeast	southeast	ADJ
easat-3322	320	22	asian	asian	ADJ
easat-3322	320	23	economies	economy	NOUN
easat-3322	320	24	,	,	PUNCT
easat-3322	320	25	vol	vol	NOUN
easat-3322	320	26	.	.	PROPN
easat-3322	320	27	39	39	NUM
easat-3322	320	28	,	,	PUNCT
easat-3322	320	29	no	no	INTJ
easat-3322	320	30	.	.	NOUN
easat-3322	320	31	2	2	NUM
easat-3322	320	32	,	,	PUNCT
easat-3322	320	33	pp	pp	ADJ
easat-3322	320	34	.	.	PUNCT
easat-3322	321	1	198	198	NUM
easat-3322	321	2	-	-	SYM
easat-3322	321	3	210	210	NUM
easat-3322	321	4	,	,	PUNCT
easat-3322	321	5	2022	2022	NUM
easat-3322	321	6	.	.	PUNCT
easat-3322	322	1	[	[	X
easat-3322	322	2	2	2	NUM
easat-3322	322	3	]	]	PUNCT
easat-3322	322	4	k.	k.	PROPN
easat-3322	322	5	tanaka	tanaka	PROPN
easat-3322	322	6	and	and	CCONJ
easat-3322	322	7	t.	t.	PROPN
easat-3322	322	8	m.	m.	NOUN
easat-3322	322	9	greaney	greaney	PROPN
easat-3322	322	10	,	,	PUNCT
easat-3322	322	11	“	"	PUNCT
easat-3322	322	12	trade	trade	NOUN
easat-3322	322	13	and	and	CCONJ
easat-3322	322	14	employment	employment	NOUN
easat-3322	322	15	in	in	ADP
easat-3322	322	16	the	the	DET
easat-3322	322	17	formal	formal	ADJ
easat-3322	322	18	and	and	CCONJ
easat-3322	322	19	informal	informal	ADJ
easat-3322	322	20	sectors	sector	NOUN
easat-3322	322	21	:	:	PUNCT
easat-3322	322	22	a	a	DET
easat-3322	322	23	natural	natural	ADJ
easat-3322	322	24	experiment	experiment	NOUN
easat-3322	322	25	from	from	ADP
easat-3322	322	26	cambodia	cambodia	PROPN
easat-3322	322	27	,	,	PUNCT
easat-3322	322	28	”	"	PUNCT
easat-3322	322	29	journal	journal	NOUN
easat-3322	322	30	of	of	ADP
easat-3322	322	31	asian	asian	ADJ
easat-3322	322	32	economics	economic	NOUN
easat-3322	322	33	,	,	PUNCT
easat-3322	322	34	vol	vol	NOUN
easat-3322	322	35	.	.	PROPN
easat-3322	322	36	90	90	NUM
easat-3322	322	37	,	,	PUNCT
easat-3322	322	38	p.	p.	NOUN
easat-3322	322	39	101676	101676	NUM
easat-3322	322	40	,	,	PUNCT
easat-3322	322	41	2024	2024	NUM
easat-3322	322	42	.	.	PUNCT
easat-3322	323	1	[	[	X
easat-3322	323	2	3	3	X
easat-3322	323	3	]	]	PUNCT
easat-3322	323	4	v.	v.	CCONJ
easat-3322	323	5	rajendran	rajendran	PROPN
easat-3322	323	6	,	,	PUNCT
easat-3322	323	7	s.	s.	PROPN
easat-3322	323	8	prabhu	prabhu	PROPN
easat-3322	323	9	,	,	PUNCT
easat-3322	323	10	and	and	CCONJ
easat-3322	323	11	m.	m.	PROPN
easat-3322	323	12	rachel	rachel	PROPN
easat-3322	323	13	,	,	PUNCT
easat-3322	323	14	“	"	PUNCT
easat-3322	323	15	cost	cost	VERB
easat-3322	323	16	analysis	analysis	NOUN
easat-3322	323	17	of	of	ADP
easat-3322	323	18	a	a	DET
easat-3322	323	19	knitted	knitted	ADJ
easat-3322	323	20	garment	garment	NOUN
easat-3322	323	21	,	,	PUNCT
easat-3322	323	22	”	"	PUNCT
easat-3322	323	23	journal	journal	NOUN
easat-3322	323	24	for	for	ADP
easat-3322	323	25	studies	study	NOUN
easat-3322	323	26	in	in	ADP
easat-3322	323	27	management	management	NOUN
easat-3322	323	28	and	and	CCONJ
easat-3322	323	29	planning	planning	NOUN
easat-3322	323	30	,	,	PUNCT
easat-3322	323	31	vol	vol	NOUN
easat-3322	323	32	.	.	PROPN
easat-3322	323	33	4	4	NUM
easat-3322	323	34	,	,	PUNCT
easat-3322	323	35	pp	pp	ADJ
easat-3322	323	36	.	.	PUNCT
easat-3322	324	1	36	36	NUM
easat-3322	324	2	-	-	SYM
easat-3322	324	3	42	42	NUM
easat-3322	324	4	,	,	PUNCT
easat-3322	324	5	2018	2018	NUM
easat-3322	324	6	.	.	PUNCT
easat-3322	325	1	[	[	X
easat-3322	325	2	4	4	X
easat-3322	325	3	]	]	X
easat-3322	325	4	w.	w.	NOUN
easat-3322	325	5	nugroho	nugroho	PROPN
easat-3322	325	6	,	,	PUNCT
easat-3322	325	7	a.	a.	PROPN
easat-3322	325	8	fatimah	fatimah	PROPN
easat-3322	325	9	,	,	PUNCT
easat-3322	325	10	and	and	CCONJ
easat-3322	325	11	a.	a.	PROPN
easat-3322	325	12	javas	javas	PROPN
easat-3322	325	13	,	,	PUNCT
easat-3322	325	14	“	"	PUNCT
easat-3322	325	15	job	job	NOUN
easat-3322	325	16	-	-	PUNCT
easat-3322	325	17	order	order	NOUN
easat-3322	325	18	costing	cost	VERB
easat-3322	325	19	dan	dan	PROPN
easat-3322	325	20	penerapannya	penerapannya	PROPN
easat-3322	325	21	pada	pada	PROPN
easat-3322	325	22	pekerjaan	pekerjaan	VERB
easat-3322	325	23	interior	interior	PROPN
easat-3322	325	24	hunian	hunian	PROPN
easat-3322	325	25	vertikal	vertikal	PROPN
easat-3322	325	26	,	,	PUNCT
easat-3322	325	27	”	"	PUNCT
easat-3322	325	28	jurnal	jurnal	ADJ
easat-3322	325	29	prokons	prokon	NOUN
easat-3322	325	30	,	,	PUNCT
easat-3322	325	31	vol	vol	NOUN
easat-3322	325	32	.	.	PROPN
easat-3322	326	1	15	15	NUM
easat-3322	326	2	,	,	PUNCT
easat-3322	326	3	no	no	INTJ
easat-3322	326	4	.	.	NOUN
easat-3322	326	5	2	2	NUM
easat-3322	326	6	,	,	PUNCT
easat-3322	326	7	pp	pp	ADJ
easat-3322	326	8	.	.	PUNCT
easat-3322	327	1	67	67	NUM
easat-3322	327	2	-	-	SYM
easat-3322	327	3	78	78	NUM
easat-3322	327	4	,	,	PUNCT
easat-3322	327	5	2021	2021	NUM
easat-3322	327	6	.	.	PUNCT
easat-3322	328	1	[	[	X
easat-3322	328	2	5	5	X
easat-3322	328	3	]	]	PUNCT
easat-3322	328	4	t.	t.	PROPN
easat-3322	328	5	r.	r.	PROPN
easat-3322	328	6	widya	widya	PROPN
easat-3322	328	7	,	,	PUNCT
easat-3322	328	8	“	"	PUNCT
easat-3322	328	9	perhitungan	perhitungan	PROPN
easat-3322	328	10	harga	harga	PROPN
easat-3322	328	11	pokok	pokok	PROPN
easat-3322	328	12	produksi	produksi	PROPN
easat-3322	328	13	dengan	dengan	PROPN
easat-3322	328	14	metode	metode	PROPN
easat-3322	328	15	harga	harga	PROPN
easat-3322	328	16	pokok	pokok	PROPN
easat-3322	328	17	pesanan	pesanan	PROPN
easat-3322	328	18	(	(	PUNCT
easat-3322	328	19	job	job	NOUN
easat-3322	328	20	order	order	NOUN
easat-3322	328	21	costing	costing	NOUN
easat-3322	328	22	)	)	PUNCT
easat-3322	328	23	pada	pada	PROPN
easat-3322	328	24	hana	hana	PROPN
easat-3322	328	25	digital	digital	PROPN
easat-3322	328	26	printing	printing	NOUN
easat-3322	328	27	malang	malang	PROPN
easat-3322	328	28	,	,	PUNCT
easat-3322	328	29	”	"	PUNCT
easat-3322	328	30	al	al	PROPN
easat-3322	328	31	-	-	PUNCT
easat-3322	328	32	manhaj	manhaj	ADJ
easat-3322	328	33	:	:	PUNCT
easat-3322	328	34	jurnal	jurnal	PROPN
easat-3322	328	35	hukum	hukum	PROPN
easat-3322	328	36	dan	dan	PROPN
easat-3322	328	37	pranata	pranata	PROPN
easat-3322	328	38	sosial	sosial	PROPN
easat-3322	328	39	islam	islam	PROPN
easat-3322	328	40	,	,	PUNCT
easat-3322	328	41	vol	vol	NOUN
easat-3322	328	42	.	.	PROPN
easat-3322	328	43	5	5	NUM
easat-3322	328	44	,	,	PUNCT
easat-3322	328	45	no	no	INTJ
easat-3322	328	46	.	.	NOUN
easat-3322	328	47	1	1	NUM
easat-3322	328	48	,	,	PUNCT
easat-3322	328	49	pp	pp	ADJ
easat-3322	328	50	.	.	PUNCT
easat-3322	328	51	479	479	NUM
easat-3322	328	52	-	-	SYM
easat-3322	328	53	488	488	NUM
easat-3322	328	54	,	,	PUNCT
easat-3322	328	55	2023	2023	NUM
easat-3322	328	56	.	.	PUNCT
easat-3322	329	1	[	[	X
easat-3322	329	2	6	6	NUM
easat-3322	329	3	]	]	PUNCT
easat-3322	329	4	e.	e.	PROPN
easat-3322	329	5	s.	s.	PROPN
easat-3322	329	6	handayani	handayani	PROPN
easat-3322	329	7	,	,	PUNCT
easat-3322	329	8	w.	w.	PROPN
easat-3322	329	9	winarni	winarni	PROPN
easat-3322	329	10	,	,	PUNCT
easat-3322	329	11	s.	s.	PROPN
easat-3322	329	12	akiah	akiah	PROPN
easat-3322	329	13	,	,	PUNCT
easat-3322	329	14	and	and	CCONJ
easat-3322	329	15	l.	l.	PROPN
easat-3322	329	16	h.	h.	PROPN
easat-3322	329	17	suriyanti	suriyanti	PROPN
easat-3322	329	18	,	,	PUNCT
easat-3322	329	19	“	"	PUNCT
easat-3322	329	20	analisis	analisis	ADJ
easat-3322	329	21	perhitungan	perhitungan	NOUN
easat-3322	329	22	biaya	biaya	PROPN
easat-3322	329	23	produksi	produksi	PROPN
easat-3322	329	24	berdasarkan	berdasarkan	PROPN
easat-3322	329	25	pesanan	pesanan	PROPN
easat-3322	329	26	(	(	PUNCT
easat-3322	329	27	job	job	NOUN
easat-3322	329	28	order	order	NOUN
easat-3322	329	29	costing	costing	NOUN
easat-3322	329	30	)	)	PUNCT
easat-3322	329	31	pada	pada	PROPN
easat-3322	329	32	rafi	rafi	PROPN
easat-3322	329	33	jaya	jaya	PROPN
easat-3322	329	34	mebel	mebel	PROPN
easat-3322	329	35	(	(	PUNCT
easat-3322	329	36	rjm	rjm	NOUN
easat-3322	329	37	)	)	PUNCT
easat-3322	329	38	suak	suak	VERB
easat-3322	329	39	temenggung	temenggung	PROPN
easat-3322	329	40	,	,	PUNCT
easat-3322	329	41	”	"	PUNCT
easat-3322	329	42	research	research	NOUN
easat-3322	329	43	in	in	ADP
easat-3322	329	44	accounting	accounting	NOUN
easat-3322	329	45	journal	journal	PROPN
easat-3322	329	46	(	(	PUNCT
easat-3322	329	47	raj	raj	PROPN
easat-3322	329	48	)	)	PUNCT
easat-3322	329	49	,	,	PUNCT
easat-3322	329	50	vol	vol	NOUN
easat-3322	329	51	.	.	PROPN
easat-3322	329	52	1	1	NUM
easat-3322	329	53	,	,	PUNCT
easat-3322	329	54	no	no	INTJ
easat-3322	329	55	.	.	NOUN
easat-3322	329	56	1	1	NUM
easat-3322	329	57	,	,	PUNCT
easat-3322	329	58	pp	pp	ADJ
easat-3322	329	59	.	.	PUNCT
easat-3322	330	1	187	187	NUM
easat-3322	330	2	-	-	SYM
easat-3322	330	3	195	195	NUM
easat-3322	330	4	,	,	PUNCT
easat-3322	330	5	2020	2020	NUM
easat-3322	330	6	.	.	PUNCT
easat-3322	331	1	[	[	X
easat-3322	331	2	7	7	X
easat-3322	331	3	]	]	PUNCT
easat-3322	331	4	k.	k.	PROPN
easat-3322	331	5	n.	n.	PROPN
easat-3322	331	6	diana	diana	PROPN
easat-3322	331	7	and	and	CCONJ
easat-3322	331	8	l.	l.	PROPN
easat-3322	331	9	setyowati	setyowati	PROPN
easat-3322	331	10	,	,	PUNCT
easat-3322	331	11	“	"	PUNCT
easat-3322	331	12	teknik	teknik	NOUN
easat-3322	331	13	job	job	NOUN
easat-3322	331	14	order	order	NOUN
easat-3322	331	15	costing	cost	VERB
easat-3322	331	16	dalam	dalam	PROPN
easat-3322	331	17	perhitungan	perhitungan	PROPN
easat-3322	331	18	harga	harga	PROPN
easat-3322	331	19	pokok	pokok	PROPN
easat-3322	331	20	produksi	produksi	PROPN
easat-3322	331	21	pada	pada	PROPN
easat-3322	331	22	ud	ud	PROPN
easat-3322	331	23	.	.	PUNCT
easat-3322	332	1	nirwana	nirwana	PROPN
easat-3322	332	2	,	,	PUNCT
easat-3322	332	3	”	"	PUNCT
easat-3322	332	4	ecoma	ecoma	ADJ
easat-3322	332	5	:	:	PUNCT
easat-3322	332	6	journal	journal	NOUN
easat-3322	332	7	of	of	ADP
easat-3322	332	8	economics	economic	NOUN
easat-3322	332	9	and	and	CCONJ
easat-3322	332	10	management	management	NOUN
easat-3322	332	11	,	,	PUNCT
easat-3322	332	12	vol	vol	NOUN
easat-3322	332	13	.	.	PROPN
easat-3322	332	14	1	1	NUM
easat-3322	332	15	,	,	PUNCT
easat-3322	332	16	no	no	INTJ
easat-3322	332	17	.	.	NOUN
easat-3322	332	18	2	2	NUM
easat-3322	332	19	,	,	PUNCT
easat-3322	332	20	pp	pp	ADJ
easat-3322	332	21	.	.	PUNCT
easat-3322	333	1	78	78	NUM
easat-3322	333	2	-	-	SYM
easat-3322	333	3	85	85	NUM
easat-3322	333	4	,	,	PUNCT
easat-3322	333	5	2023	2023	NUM
easat-3322	333	6	.	.	PUNCT
easat-3322	334	1	[	[	X
easat-3322	334	2	8	8	NUM
easat-3322	334	3	]	]	X
easat-3322	334	4	f.	f.	PROPN
easat-3322	334	5	a.	a.	PROPN
easat-3322	334	6	putri	putri	PROPN
easat-3322	334	7	and	and	CCONJ
easat-3322	334	8	e.	e.	PROPN
easat-3322	334	9	desi	desi	PROPN
easat-3322	334	10	,	,	PUNCT
easat-3322	334	11	“	"	PUNCT
easat-3322	334	12	cost	cost	NOUN
easat-3322	334	13	of	of	ADP
easat-3322	334	14	production	production	NOUN
easat-3322	334	15	price	price	NOUN
easat-3322	334	16	analysis	analysis	NOUN
easat-3322	334	17	using	use	VERB
easat-3322	334	18	job	job	NOUN
easat-3322	334	19	order	order	NOUN
easat-3322	334	20	costing	cost	VERB
easat-3322	334	21	method	method	NOUN
easat-3322	334	22	in	in	ADP
easat-3322	334	23	cv	cv	PROPN
easat-3322	334	24	.	.	PROPN
easat-3322	334	25	alam	alam	PROPN
easat-3322	334	26	lestari	lestari	PROPN
easat-3322	334	27	jaya	jaya	PROPN
easat-3322	334	28	,	,	PUNCT
easat-3322	334	29	”	"	PUNCT
easat-3322	334	30	ijistech	ijistech	NOUN
easat-3322	334	31	(	(	PUNCT
easat-3322	334	32	international	international	ADJ
easat-3322	334	33	journal	journal	NOUN
easat-3322	334	34	of	of	ADP
easat-3322	334	35	information	information	NOUN
easat-3322	334	36	system	system	NOUN
easat-3322	334	37	and	and	CCONJ
easat-3322	334	38	technology	technology	NOUN
easat-3322	334	39	)	)	PUNCT
easat-3322	334	40	,	,	PUNCT
easat-3322	334	41	vol	vol	NOUN
easat-3322	334	42	.	.	PROPN
easat-3322	334	43	4	4	NUM
easat-3322	334	44	,	,	PUNCT
easat-3322	334	45	no	no	INTJ
easat-3322	334	46	.	.	NOUN
easat-3322	334	47	1	1	NUM
easat-3322	334	48	,	,	PUNCT
easat-3322	334	49	pp	pp	ADJ
easat-3322	334	50	.	.	PUNCT
easat-3322	335	1	349	349	NUM
easat-3322	335	2	-	-	SYM
easat-3322	335	3	353	353	NUM
easat-3322	335	4	,	,	PUNCT
easat-3322	335	5	2020	2020	NUM
easat-3322	335	6	.	.	PUNCT
easat-3322	336	1	[	[	X
easat-3322	336	2	9	9	NUM
easat-3322	336	3	]	]	PUNCT
easat-3322	336	4	s.	s.	PROPN
easat-3322	336	5	suendri	suendri	PROPN
easat-3322	336	6	,	,	PUNCT
easat-3322	336	7	t.	t.	NOUN
easat-3322	336	8	triase	triase	NOUN
easat-3322	336	9	,	,	PUNCT
easat-3322	336	10	and	and	CCONJ
easat-3322	336	11	s.	s.	PROPN
easat-3322	336	12	afzalena	afzalena	PROPN
easat-3322	336	13	,	,	PUNCT
easat-3322	336	14	“	"	PUNCT
easat-3322	336	15	implementasi	implementasi	PROPN
easat-3322	336	16	metode	metode	PROPN
easat-3322	336	17	job	job	NOUN
easat-3322	336	18	order	order	NOUN
easat-3322	336	19	costing	cost	VERB
easat-3322	336	20	pada	pada	PROPN
easat-3322	336	21	sistem	sistem	PROPN
easat-3322	336	22	informasi	informasi	PROPN
easat-3322	336	23	produksi	produksi	PROPN
easat-3322	336	24	berbasis	berbasis	PRON
easat-3322	336	25	web	web	NOUN
easat-3322	336	26	,	,	PUNCT
easat-3322	336	27	”	"	PUNCT
easat-3322	336	28	js	js	PROPN
easat-3322	336	29	(	(	PUNCT
easat-3322	336	30	jurnal	jurnal	PROPN
easat-3322	336	31	sekolah	sekolah	PROPN
easat-3322	336	32	)	)	PUNCT
easat-3322	336	33	,	,	PUNCT
easat-3322	336	34	vol	vol	NOUN
easat-3322	336	35	.	.	PROPN
easat-3322	336	36	4	4	NUM
easat-3322	336	37	,	,	PUNCT
easat-3322	336	38	no	no	INTJ
easat-3322	336	39	.	.	NOUN
easat-3322	336	40	2	2	NUM
easat-3322	336	41	,	,	PUNCT
easat-3322	336	42	pp	pp	ADJ
easat-3322	336	43	.	.	PUNCT
easat-3322	337	1	97	97	NUM
easat-3322	337	2	-	-	SYM
easat-3322	337	3	106	106	NUM
easat-3322	337	4	,	,	PUNCT
easat-3322	337	5	2020	2020	NUM
easat-3322	337	6	.	.	PUNCT
easat-3322	338	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3322	338	2	6081	6081	NUM
easat-3322	338	3	edelweiss	edelweiss	PROPN
easat-3322	338	4	applied	apply	VERB
easat-3322	338	5	science	science	NOUN
easat-3322	338	6	and	and	CCONJ
easat-3322	338	7	technology	technology	NOUN
easat-3322	338	8	issn	issn	PROPN
easat-3322	338	9	:	:	PUNCT
easat-3322	338	10	2576	2576	NUM
easat-3322	338	11	-	-	SYM
easat-3322	338	12	8484	8484	NUM
easat-3322	338	13	vol	vol	NOUN
easat-3322	338	14	.	.	PROPN
easat-3322	338	15	8	8	NUM
easat-3322	338	16	,	,	PUNCT
easat-3322	338	17	no	no	INTJ
easat-3322	338	18	.	.	NOUN
easat-3322	338	19	6	6	NUM
easat-3322	338	20	:	:	SYM
easat-3322	338	21	6064	6064	NUM
easat-3322	338	22	-	-	SYM
easat-3322	338	23	6082	6082	NUM
easat-3322	338	24	,	,	PUNCT
easat-3322	338	25	2024	2024	NUM
easat-3322	338	26	doi	doi	NOUN
easat-3322	338	27	:	:	PUNCT
easat-3322	338	28	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	338	29	©	©	PROPN
easat-3322	338	30	2024	2024	NUM
easat-3322	338	31	by	by	ADP
easat-3322	338	32	the	the	DET
easat-3322	338	33	authors	author	NOUN
easat-3322	338	34	;	;	PUNCT
easat-3322	338	35	licensee	licensee	PROPN
easat-3322	338	36	learning	learning	NOUN
easat-3322	338	37	gate	gate	NOUN
easat-3322	339	1	[	[	X
easat-3322	339	2	10	10	NUM
easat-3322	339	3	]	]	X
easat-3322	339	4	o.	o.	PROPN
easat-3322	339	5	pirogova	pirogova	PROPN
easat-3322	339	6	,	,	PUNCT
easat-3322	339	7	r.	r.	PROPN
easat-3322	339	8	nuzhdin	nuzhdin	PROPN
easat-3322	339	9	,	,	PUNCT
easat-3322	339	10	n.	n.	NOUN
easat-3322	339	11	kondrashova	kondrashova	PROPN
easat-3322	339	12	,	,	PUNCT
easat-3322	339	13	and	and	CCONJ
easat-3322	339	14	o.	o.	PROPN
easat-3322	339	15	lukina	lukina	PROPN
easat-3322	339	16	,	,	PUNCT
easat-3322	339	17	“	"	PUNCT
easat-3322	339	18	process	process	NOUN
easat-3322	339	19	-	-	PUNCT
easat-3322	339	20	cost	cost	NOUN
easat-3322	339	21	analysis	analysis	NOUN
easat-3322	339	22	of	of	ADP
easat-3322	339	23	productivity	productivity	NOUN
easat-3322	339	24	and	and	CCONJ
easat-3322	339	25	wages	wage	NOUN
easat-3322	339	26	in	in	ADP
easat-3322	339	27	agroindustrial	agroindustrial	ADJ
easat-3322	339	28	processing	processing	NOUN
easat-3322	339	29	organizations	organization	NOUN
easat-3322	339	30	,	,	PUNCT
easat-3322	339	31	”	"	PUNCT
easat-3322	339	32	in	in	ADP
easat-3322	339	33	e3s	e3s	PROPN
easat-3322	339	34	web	web	NOUN
easat-3322	339	35	of	of	ADP
easat-3322	339	36	conferences	conference	NOUN
easat-3322	339	37	,	,	PUNCT
easat-3322	339	38	vol	vol	NOUN
easat-3322	339	39	.	.	PROPN
easat-3322	339	40	217	217	NUM
easat-3322	339	41	,	,	PUNCT
easat-3322	339	42	p.	p.	NOUN
easat-3322	339	43	09002	09002	NUM
easat-3322	339	44	,	,	PUNCT
easat-3322	339	45	2020	2020	NUM
easat-3322	339	46	.	.	PUNCT
easat-3322	340	1	[	[	X
easat-3322	340	2	11	11	NUM
easat-3322	340	3	]	]	X
easat-3322	340	4	f.	f.	PROPN
easat-3322	340	5	f.	f.	PROPN
easat-3322	340	6	rohma	rohma	PROPN
easat-3322	340	7	and	and	CCONJ
easat-3322	340	8	p.	p.	PROPN
easat-3322	340	9	e.	e.	PROPN
easat-3322	340	10	a.	a.	PROPN
easat-3322	340	11	n.	n.	PROPN
easat-3322	340	12	wahyu	wahyu	PROPN
easat-3322	340	13	,	,	PUNCT
easat-3322	340	14	“	"	PUNCT
easat-3322	340	15	the	the	DET
easat-3322	340	16	analysis	analysis	NOUN
easat-3322	340	17	of	of	ADP
easat-3322	340	18	process	process	NOUN
easat-3322	340	19	costing	cost	VERB
easat-3322	340	20	method	method	NOUN
easat-3322	340	21	:	:	PUNCT
easat-3322	340	22	a	a	DET
easat-3322	340	23	case	case	NOUN
easat-3322	340	24	study	study	NOUN
easat-3322	340	25	in	in	ADP
easat-3322	340	26	ultra	ultra	PROPN
easat-3322	340	27	micro	micro	PROPN
easat-3322	340	28	business	business	NOUN
easat-3322	340	29	,	,	PUNCT
easat-3322	340	30	”	"	PUNCT
easat-3322	340	31	wacana	wacana	PROPN
easat-3322	340	32	equiliberium	equiliberium	NOUN
easat-3322	340	33	(	(	PUNCT
easat-3322	340	34	jurnal	jurnal	ADV
easat-3322	340	35	pemikiran	pemikiran	ADJ
easat-3322	340	36	penelitian	penelitian	PROPN
easat-3322	340	37	ekonomi	ekonomi	PROPN
easat-3322	340	38	)	)	PUNCT
easat-3322	340	39	,	,	PUNCT
easat-3322	340	40	vol	vol	NOUN
easat-3322	340	41	.	.	PROPN
easat-3322	340	42	10	10	NUM
easat-3322	340	43	,	,	PUNCT
easat-3322	340	44	no	no	INTJ
easat-3322	340	45	.	.	NOUN
easat-3322	340	46	02	02	NUM
easat-3322	340	47	,	,	PUNCT
easat-3322	340	48	pp	pp	ADJ
easat-3322	340	49	.	.	PUNCT
easat-3322	341	1	64	64	NUM
easat-3322	341	2	-	-	SYM
easat-3322	341	3	75	75	NUM
easat-3322	341	4	,	,	PUNCT
easat-3322	341	5	2022	2022	NUM
easat-3322	341	6	.	.	PUNCT
easat-3322	342	1	[	[	X
easat-3322	342	2	12	12	NUM
easat-3322	342	3	]	]	PUNCT
easat-3322	342	4	m.	m.	PROPN
easat-3322	342	5	f.	f.	PROPN
easat-3322	342	6	alsayegh	alsayegh	PROPN
easat-3322	342	7	,	,	PUNCT
easat-3322	342	8	“	"	PUNCT
easat-3322	342	9	activity	activity	NOUN
easat-3322	342	10	based	base	VERB
easat-3322	342	11	costing	cost	VERB
easat-3322	342	12	around	around	ADP
easat-3322	342	13	the	the	DET
easat-3322	342	14	world	world	NOUN
easat-3322	342	15	:	:	PUNCT
easat-3322	342	16	adoption	adoption	NOUN
easat-3322	342	17	,	,	PUNCT
easat-3322	342	18	implementation	implementation	NOUN
easat-3322	342	19	,	,	PUNCT
easat-3322	342	20	outcomes	outcome	NOUN
easat-3322	342	21	and	and	CCONJ
easat-3322	342	22	criticism	criticism	NOUN
easat-3322	342	23	,	,	PUNCT
easat-3322	342	24	”	"	PUNCT
easat-3322	342	25	journal	journal	NOUN
easat-3322	342	26	of	of	ADP
easat-3322	342	27	accounting	accounting	NOUN
easat-3322	342	28	and	and	CCONJ
easat-3322	342	29	finance	finance	NOUN
easat-3322	342	30	in	in	ADP
easat-3322	342	31	emerging	emerge	VERB
easat-3322	342	32	economies	economy	NOUN
easat-3322	342	33	,	,	PUNCT
easat-3322	342	34	vol	vol	NOUN
easat-3322	342	35	.	.	PROPN
easat-3322	342	36	6	6	NUM
easat-3322	342	37	,	,	PUNCT
easat-3322	342	38	no	no	INTJ
easat-3322	342	39	.	.	NOUN
easat-3322	342	40	1	1	NUM
easat-3322	342	41	,	,	PUNCT
easat-3322	342	42	pp	pp	ADJ
easat-3322	342	43	.	.	PUNCT
easat-3322	343	1	251	251	NUM
easat-3322	343	2	-	-	SYM
easat-3322	343	3	262	262	NUM
easat-3322	343	4	,	,	PUNCT
easat-3322	343	5	2020	2020	NUM
easat-3322	343	6	.	.	PUNCT
easat-3322	344	1	[	[	X
easat-3322	344	2	13	13	NUM
easat-3322	344	3	]	]	X
easat-3322	344	4	d.	d.	PROPN
easat-3322	344	5	david	david	PROPN
easat-3322	344	6	,	,	PUNCT
easat-3322	344	7	d.	d.	PROPN
easat-3322	344	8	pordea	pordea	PROPN
easat-3322	344	9	,	,	PUNCT
easat-3322	344	10	and	and	CCONJ
easat-3322	344	11	l.	l.	PROPN
easat-3322	344	12	păiușan	păiușan	PROPN
easat-3322	344	13	,	,	PUNCT
easat-3322	344	14	“	"	PUNCT
easat-3322	344	15	a	a	DET
easat-3322	344	16	study	study	NOUN
easat-3322	344	17	concerning	concern	VERB
easat-3322	344	18	the	the	DET
easat-3322	344	19	application	application	NOUN
easat-3322	344	20	of	of	ADP
easat-3322	344	21	the	the	DET
easat-3322	344	22	activity	activity	NOUN
easat-3322	344	23	-	-	PUNCT
easat-3322	344	24	based	base	VERB
easat-3322	344	25	costing	costing	NOUN
easat-3322	344	26	method	method	NOUN
easat-3322	344	27	for	for	ADP
easat-3322	344	28	entities	entity	NOUN
easat-3322	344	29	operating	operate	VERB
easat-3322	344	30	in	in	ADP
easat-3322	344	31	the	the	DET
easat-3322	344	32	building	building	NOUN
easat-3322	344	33	sector	sector	NOUN
easat-3322	344	34	,	,	PUNCT
easat-3322	344	35	”	"	PUNCT
easat-3322	344	36	ceccar	ceccar	NOUN
easat-3322	344	37	business	business	NOUN
easat-3322	344	38	review	review	PROPN
easat-3322	344	39	,	,	PUNCT
easat-3322	344	40	vol	vol	NOUN
easat-3322	344	41	.	.	PROPN
easat-3322	344	42	1	1	NUM
easat-3322	344	43	,	,	PUNCT
easat-3322	344	44	no	no	INTJ
easat-3322	344	45	.	.	NOUN
easat-3322	344	46	6	6	NUM
easat-3322	344	47	,	,	PUNCT
easat-3322	344	48	pp	pp	ADJ
easat-3322	344	49	.	.	PUNCT
easat-3322	344	50	30	30	NUM
easat-3322	344	51	-	-	SYM
easat-3322	344	52	37	37	NUM
easat-3322	344	53	,	,	PUNCT
easat-3322	344	54	2020	2020	NUM
easat-3322	344	55	.	.	PUNCT
easat-3322	345	1	[	[	X
easat-3322	345	2	14	14	NUM
easat-3322	345	3	]	]	PUNCT
easat-3322	345	4	m.	m.	NOUN
easat-3322	345	5	m.	m.	PROPN
easat-3322	345	6	saeed	saeed	PROPN
easat-3322	345	7	,	,	PUNCT
easat-3322	345	8	a.	a.	NOUN
easat-3322	345	9	widyaningsih	widyaningsih	PROPN
easat-3322	345	10	,	,	PUNCT
easat-3322	345	11	and	and	CCONJ
easat-3322	345	12	a.	a.	PROPN
easat-3322	345	13	s.	s.	PROPN
easat-3322	345	14	khaled	khaled	PROPN
easat-3322	345	15	,	,	PUNCT
easat-3322	345	16	“	"	PUNCT
easat-3322	345	17	activity	activity	NOUN
easat-3322	345	18	-	-	PUNCT
easat-3322	345	19	based	base	VERB
easat-3322	345	20	costing	costing	NOUN
easat-3322	345	21	(	(	PUNCT
easat-3322	345	22	abc	abc	PROPN
easat-3322	345	23	)	)	PUNCT
easat-3322	345	24	in	in	ADP
easat-3322	345	25	the	the	DET
easat-3322	345	26	manufacturing	manufacturing	NOUN
easat-3322	345	27	industry	industry	NOUN
easat-3322	345	28	:	:	PUNCT
easat-3322	345	29	a	a	DET
easat-3322	345	30	literature	literature	NOUN
easat-3322	345	31	review	review	NOUN
easat-3322	345	32	,	,	PUNCT
easat-3322	345	33	”	"	PUNCT
easat-3322	345	34	journal	journal	NOUN
easat-3322	345	35	of	of	ADP
easat-3322	345	36	development	development	NOUN
easat-3322	345	37	economics	economic	NOUN
easat-3322	345	38	,	,	PUNCT
easat-3322	345	39	vol	vol	NOUN
easat-3322	345	40	.	.	PROPN
easat-3322	345	41	8	8	NUM
easat-3322	345	42	,	,	PUNCT
easat-3322	345	43	no	no	INTJ
easat-3322	345	44	.	.	NOUN
easat-3322	345	45	2	2	NUM
easat-3322	345	46	,	,	PUNCT
easat-3322	345	47	2023	2023	NUM
easat-3322	345	48	.	.	PUNCT
easat-3322	346	1	[	[	X
easat-3322	346	2	15	15	NUM
easat-3322	346	3	]	]	X
easat-3322	346	4	r.	r.	PROPN
easat-3322	346	5	zhang	zhang	PROPN
easat-3322	346	6	and	and	CCONJ
easat-3322	346	7	j.	j.	PROPN
easat-3322	346	8	l.	l.	PROPN
easat-3322	346	9	li	li	PROPN
easat-3322	346	10	,	,	PUNCT
easat-3322	346	11	“	"	PUNCT
easat-3322	346	12	the	the	DET
easat-3322	346	13	application	application	NOUN
easat-3322	346	14	of	of	ADP
easat-3322	346	15	activity	activity	NOUN
easat-3322	346	16	-	-	PUNCT
easat-3322	346	17	based	base	VERB
easat-3322	346	18	costing	costing	NOUN
easat-3322	346	19	in	in	ADP
easat-3322	346	20	the	the	DET
easat-3322	346	21	cost	cost	NOUN
easat-3322	346	22	calculation	calculation	NOUN
easat-3322	346	23	of	of	ADP
easat-3322	346	24	thermal	thermal	ADJ
easat-3322	346	25	-	-	PUNCT
easat-3322	346	26	power	power	NOUN
easat-3322	346	27	enterprise	enterprise	NOUN
easat-3322	346	28	,	,	PUNCT
easat-3322	346	29	”	"	PUNCT
easat-3322	346	30	thermal	thermal	ADJ
easat-3322	346	31	science	science	NOUN
easat-3322	346	32	,	,	PUNCT
easat-3322	346	33	vol	vol	NOUN
easat-3322	346	34	.	.	PROPN
easat-3322	347	1	25	25	NUM
easat-3322	347	2	,	,	PUNCT
easat-3322	347	3	no	no	INTJ
easat-3322	347	4	.	.	NOUN
easat-3322	347	5	2	2	NUM
easat-3322	347	6	part	part	NOUN
easat-3322	347	7	a	a	PRON
easat-3322	347	8	,	,	PUNCT
easat-3322	347	9	pp	pp	ADJ
easat-3322	347	10	.	.	PUNCT
easat-3322	348	1	933	933	NUM
easat-3322	348	2	-	-	SYM
easat-3322	348	3	939	939	NUM
easat-3322	348	4	,	,	PUNCT
easat-3322	348	5	2021	2021	NUM
easat-3322	348	6	.	.	PUNCT
easat-3322	349	1	[	[	X
easat-3322	349	2	16	16	NUM
easat-3322	349	3	]	]	PUNCT
easat-3322	349	4	t.	t.	PROPN
easat-3322	349	5	i.	i.	PROPN
easat-3322	349	6	r.	r.	PROPN
easat-3322	349	7	hakim	hakim	PROPN
easat-3322	349	8	,	,	PUNCT
easat-3322	349	9	“	"	PUNCT
easat-3322	349	10	activity	activity	NOUN
easat-3322	349	11	-	-	PUNCT
easat-3322	349	12	based	base	VERB
easat-3322	349	13	costing	costing	NOUN
easat-3322	349	14	and	and	CCONJ
easat-3322	349	15	its	its	PRON
easat-3322	349	16	derivatives	derivative	NOUN
easat-3322	349	17	and	and	CCONJ
easat-3322	349	18	significance	significance	NOUN
easat-3322	349	19	in	in	ADP
easat-3322	349	20	the	the	DET
easat-3322	349	21	cutting	cutting	NOUN
easat-3322	349	22	-	-	PUNCT
easat-3322	349	23	edge	edge	NOUN
easat-3322	349	24	environment	environment	NOUN
easat-3322	349	25	,	,	PUNCT
easat-3322	349	26	”	"	PUNCT
easat-3322	349	27	tijab	tijab	NOUN
easat-3322	349	28	(	(	PUNCT
easat-3322	349	29	the	the	DET
easat-3322	349	30	international	international	ADJ
easat-3322	349	31	journal	journal	NOUN
easat-3322	349	32	of	of	ADP
easat-3322	349	33	applied	apply	VERB
easat-3322	349	34	business	business	NOUN
easat-3322	349	35	)	)	PUNCT
easat-3322	349	36	,	,	PUNCT
easat-3322	349	37	vol	vol	NOUN
easat-3322	349	38	.	.	PROPN
easat-3322	349	39	2	2	NUM
easat-3322	349	40	,	,	PUNCT
easat-3322	349	41	no	no	INTJ
easat-3322	349	42	.	.	NOUN
easat-3322	349	43	2	2	NUM
easat-3322	349	44	,	,	PUNCT
easat-3322	349	45	pp	pp	ADJ
easat-3322	349	46	.	.	PUNCT
easat-3322	350	1	107	107	NUM
easat-3322	350	2	-	-	SYM
easat-3322	350	3	122	122	NUM
easat-3322	350	4	,	,	PUNCT
easat-3322	350	5	2018	2018	NUM
easat-3322	350	6	.	.	PUNCT
easat-3322	351	1	[	[	X
easat-3322	351	2	17	17	NUM
easat-3322	351	3	]	]	X
easat-3322	351	4	n.	n.	PROPN
easat-3322	351	5	f.	f.	PROPN
easat-3322	351	6	zamrud	zamrud	PROPN
easat-3322	351	7	and	and	CCONJ
easat-3322	351	8	m.	m.	NOUN
easat-3322	351	9	y.	y.	PROPN
easat-3322	351	10	abu	abu	PROPN
easat-3322	351	11	,	,	PUNCT
easat-3322	351	12	“	"	PUNCT
easat-3322	351	13	comparative	comparative	ADJ
easat-3322	351	14	study	study	NOUN
easat-3322	351	15	:	:	PUNCT
easat-3322	351	16	activity	activity	NOUN
easat-3322	351	17	based	base	VERB
easat-3322	351	18	costing	costing	NOUN
easat-3322	351	19	and	and	CCONJ
easat-3322	351	20	time	time	NOUN
easat-3322	351	21	driven	drive	VERB
easat-3322	351	22	activity	activity	NOUN
easat-3322	351	23	based	base	VERB
easat-3322	351	24	costing	cost	VERB
easat-3322	351	25	in	in	ADP
easat-3322	351	26	electronic	electronic	ADJ
easat-3322	351	27	industry	industry	NOUN
easat-3322	351	28	,	,	PUNCT
easat-3322	351	29	”	"	PUNCT
easat-3322	351	30	journal	journal	NOUN
easat-3322	351	31	of	of	ADP
easat-3322	351	32	modern	modern	ADJ
easat-3322	351	33	manufacturing	manufacturing	NOUN
easat-3322	351	34	systems	system	NOUN
easat-3322	351	35	and	and	CCONJ
easat-3322	351	36	technology	technology	NOUN
easat-3322	351	37	,	,	PUNCT
easat-3322	351	38	vol	vol	NOUN
easat-3322	351	39	.	.	PROPN
easat-3322	351	40	4	4	NUM
easat-3322	351	41	,	,	PUNCT
easat-3322	351	42	no	no	INTJ
easat-3322	351	43	.	.	NOUN
easat-3322	351	44	1	1	NUM
easat-3322	351	45	,	,	PUNCT
easat-3322	351	46	pp	pp	ADJ
easat-3322	351	47	.	.	PUNCT
easat-3322	352	1	68	68	NUM
easat-3322	352	2	-	-	SYM
easat-3322	352	3	81	81	NUM
easat-3322	352	4	,	,	PUNCT
easat-3322	352	5	2020	2020	NUM
easat-3322	352	6	.	.	PUNCT
easat-3322	353	1	[	[	X
easat-3322	353	2	18	18	NUM
easat-3322	353	3	]	]	PUNCT
easat-3322	353	4	p.	p.	NOUN
easat-3322	353	5	jayakumar	jayakumar	PROPN
easat-3322	353	6	,	,	PUNCT
easat-3322	353	7	b.	b.	PROPN
easat-3322	353	8	triana	triana	PROPN
easat-3322	353	9	,	,	PUNCT
easat-3322	353	10	and	and	CCONJ
easat-3322	353	11	k.	k.	PROPN
easat-3322	353	12	j.	j.	PROPN
easat-3322	353	13	bozic	bozic	PROPN
easat-3322	353	14	,	,	PUNCT
easat-3322	353	15	“	"	PUNCT
easat-3322	353	16	editorial	editorial	ADJ
easat-3322	353	17	commentary	commentary	NOUN
easat-3322	353	18	:	:	PUNCT
easat-3322	353	19	the	the	DET
easat-3322	353	20	value	value	NOUN
easat-3322	353	21	of	of	ADP
easat-3322	353	22	time	time	NOUN
easat-3322	353	23	-	-	PUNCT
easat-3322	353	24	driven	drive	VERB
easat-3322	353	25	,	,	PUNCT
easat-3322	353	26	activity	activity	NOUN
easat-3322	353	27	-	-	PUNCT
easat-3322	353	28	based	base	VERB
easat-3322	353	29	costing	costing	NOUN
easat-3322	353	30	in	in	ADP
easat-3322	353	31	health	health	NOUN
easat-3322	353	32	care	care	NOUN
easat-3322	353	33	delivery	delivery	NOUN
easat-3322	353	34	,	,	PUNCT
easat-3322	353	35	”	"	PUNCT
easat-3322	353	36	arthroscopy	arthroscopy	NOUN
easat-3322	353	37	:	:	PUNCT
easat-3322	353	38	the	the	DET
easat-3322	353	39	journal	journal	NOUN
easat-3322	353	40	of	of	ADP
easat-3322	353	41	arthroscopic	arthroscopic	PROPN
easat-3322	353	42	&	&	CCONJ
easat-3322	353	43	related	relate	VERB
easat-3322	353	44	surgery	surgery	NOUN
easat-3322	353	45	,	,	PUNCT
easat-3322	353	46	vol	vol	NOUN
easat-3322	353	47	.	.	PROPN
easat-3322	354	1	37	37	NUM
easat-3322	354	2	,	,	PUNCT
easat-3322	354	3	no	no	INTJ
easat-3322	354	4	.	.	NOUN
easat-3322	354	5	5	5	NUM
easat-3322	354	6	,	,	PUNCT
easat-3322	354	7	pp	pp	ADJ
easat-3322	354	8	.	.	PUNCT
easat-3322	355	1	1628	1628	NUM
easat-3322	355	2	-	-	SYM
easat-3322	355	3	1631	1631	NUM
easat-3322	355	4	,	,	PUNCT
easat-3322	355	5	2021	2021	NUM
easat-3322	355	6	.	.	PUNCT
easat-3322	356	1	[	[	X
easat-3322	356	2	19	19	NUM
easat-3322	356	3	]	]	X
easat-3322	356	4	d.	d.	PROPN
easat-3322	356	5	koolmees	koolmees	PROPN
easat-3322	356	6	,	,	PUNCT
easat-3322	356	7	d.	d.	PROPN
easat-3322	356	8	n.	n.	PROPN
easat-3322	356	9	bernstein	bernstein	PROPN
easat-3322	356	10	,	,	PUNCT
easat-3322	356	11	and	and	CCONJ
easat-3322	356	12	e.	e.	PROPN
easat-3322	356	13	c.	c.	PROPN
easat-3322	356	14	makhni	makhni	PROPN
easat-3322	356	15	,	,	PUNCT
easat-3322	356	16	“	"	PUNCT
easat-3322	356	17	time	time	NOUN
easat-3322	356	18	-	-	PUNCT
easat-3322	356	19	driven	drive	VERB
easat-3322	356	20	activity	activity	NOUN
easat-3322	356	21	-	-	PUNCT
easat-3322	356	22	based	base	VERB
easat-3322	356	23	costing	costing	NOUN
easat-3322	356	24	provides	provide	VERB
easat-3322	356	25	a	a	DET
easat-3322	356	26	lower	low	ADJ
easat-3322	356	27	and	and	CCONJ
easat-3322	356	28	more	more	ADV
easat-3322	356	29	accurate	accurate	ADJ
easat-3322	356	30	assessment	assessment	NOUN
easat-3322	356	31	of	of	ADP
easat-3322	356	32	costs	cost	NOUN
easat-3322	356	33	in	in	ADP
easat-3322	356	34	the	the	DET
easat-3322	356	35	field	field	NOUN
easat-3322	356	36	of	of	ADP
easat-3322	356	37	orthopaedic	orthopaedic	ADJ
easat-3322	356	38	surgery	surgery	NOUN
easat-3322	356	39	compared	compare	VERB
easat-3322	356	40	with	with	ADP
easat-3322	356	41	traditional	traditional	ADJ
easat-3322	356	42	accounting	accounting	NOUN
easat-3322	356	43	methods	method	NOUN
easat-3322	356	44	,	,	PUNCT
easat-3322	356	45	”	"	PUNCT
easat-3322	356	46	arthroscopy	arthroscopy	NOUN
easat-3322	356	47	:	:	PUNCT
easat-3322	356	48	the	the	DET
easat-3322	356	49	journal	journal	NOUN
easat-3322	356	50	of	of	ADP
easat-3322	356	51	arthroscopic	arthroscopic	PROPN
easat-3322	356	52	&	&	CCONJ
easat-3322	356	53	related	relate	VERB
easat-3322	356	54	surgery	surgery	NOUN
easat-3322	356	55	,	,	PUNCT
easat-3322	356	56	vol	vol	NOUN
easat-3322	356	57	.	.	PROPN
easat-3322	356	58	37	37	NUM
easat-3322	356	59	,	,	PUNCT
easat-3322	356	60	no	no	INTJ
easat-3322	356	61	.	.	NOUN
easat-3322	356	62	5	5	NUM
easat-3322	356	63	,	,	PUNCT
easat-3322	356	64	pp	pp	ADJ
easat-3322	356	65	.	.	PUNCT
easat-3322	357	1	1620	1620	NUM
easat-3322	357	2	-	-	SYM
easat-3322	357	3	1627	1627	NUM
easat-3322	357	4	,	,	PUNCT
easat-3322	357	5	2021	2021	NUM
easat-3322	357	6	.	.	PUNCT
easat-3322	358	1	[	[	X
easat-3322	358	2	20	20	NUM
easat-3322	358	3	]	]	X
easat-3322	358	4	d.	d.	PROPN
easat-3322	358	5	tamulevičienė	tamulevičienė	PROPN
easat-3322	358	6	,	,	PUNCT
easat-3322	358	7	j.	j.	PROPN
easat-3322	358	8	mackevičius	mackevičius	PROPN
easat-3322	358	9	,	,	PUNCT
easat-3322	358	10	and	and	CCONJ
easat-3322	358	11	l.	l.	PROPN
easat-3322	358	12	gaižauskas	gaižauskas	PROPN
easat-3322	358	13	,	,	PUNCT
easat-3322	358	14	“	"	PUNCT
easat-3322	358	15	methodology	methodology	NOUN
easat-3322	358	16	of	of	ADP
easat-3322	358	17	applying	apply	VERB
easat-3322	358	18	standard	standard	ADJ
easat-3322	358	19	costing	costing	NOUN
easat-3322	358	20	and	and	CCONJ
easat-3322	358	21	normative	normative	ADJ
easat-3322	358	22	methods	method	NOUN
easat-3322	358	23	in	in	ADP
easat-3322	358	24	manufacturing	manufacturing	NOUN
easat-3322	358	25	enterprises	enterprise	NOUN
easat-3322	358	26	,	,	PUNCT
easat-3322	358	27	”	"	PUNCT
easat-3322	358	28	buhalterinės	buhalterinė	VERB
easat-3322	358	29	apskaitos	apskaito	NOUN
easat-3322	358	30	teorija	teorija	NOUN
easat-3322	358	31	ir	ir	PROPN
easat-3322	358	32	praktika	praktika	NOUN
easat-3322	358	33	,	,	PUNCT
easat-3322	358	34	vol	vol	NOUN
easat-3322	358	35	.	.	PROPN
easat-3322	358	36	21	21	NUM
easat-3322	358	37	,	,	PUNCT
easat-3322	358	38	pp	pp	ADJ
easat-3322	358	39	.	.	PUNCT
easat-3322	359	1	4	4	NUM
easat-3322	359	2	-	-	SYM
easat-3322	359	3	4	4	NUM
easat-3322	359	4	,	,	PUNCT
easat-3322	359	5	2020	2020	NUM
easat-3322	359	6	.	.	PUNCT
easat-3322	360	1	[	[	X
easat-3322	360	2	21	21	NUM
easat-3322	360	3	]	]	X
easat-3322	360	4	t.	t.	NOUN
easat-3322	360	5	rosit	rosit	NOUN
easat-3322	360	6	and	and	CCONJ
easat-3322	360	7	o.	o.	PROPN
easat-3322	360	8	suzanska	suzanska	PROPN
easat-3322	360	9	,	,	PUNCT
easat-3322	360	10	“	"	PUNCT
easat-3322	360	11	production	production	NOUN
easat-3322	360	12	technology	technology	NOUN
easat-3322	360	13	as	as	ADP
easat-3322	360	14	a	a	DET
easat-3322	360	15	determining	determine	VERB
easat-3322	360	16	factor	factor	NOUN
easat-3322	360	17	of	of	ADP
easat-3322	360	18	a	a	DET
easat-3322	360	19	cost	cost	NOUN
easat-3322	360	20	accounting	accounting	NOUN
easat-3322	360	21	method	method	NOUN
easat-3322	360	22	chosen	choose	VERB
easat-3322	360	23	,	,	PUNCT
easat-3322	360	24	”	"	PUNCT
easat-3322	360	25	pryazovskyi	pryazovskyi	NOUN
easat-3322	360	26	economic	economic	PROPN
easat-3322	360	27	herald	herald	PROPN
easat-3322	360	28	,	,	PUNCT
easat-3322	360	29	2021	2021	NUM
easat-3322	360	30	.	.	PUNCT
easat-3322	361	1	[	[	X
easat-3322	361	2	online	online	X
easat-3322	361	3	]	]	X
easat-3322	361	4	.	.	PUNCT
easat-3322	362	1	available	available	ADJ
easat-3322	362	2	:	:	PUNCT
easat-3322	362	3	https://doi.org/10.32840/2522-4263/2021-5-27	https://doi.org/10.32840/2522-4263/2021-5-27	ADV
easat-3322	362	4	.	.	PUNCT
easat-3322	363	1	[	[	X
easat-3322	363	2	22	22	NUM
easat-3322	363	3	]	]	PUNCT
easat-3322	363	4	t.	t.	PROPN
easat-3322	363	5	c.	c.	PROPN
easat-3322	363	6	hung	hung	PROPN
easat-3322	363	7	and	and	CCONJ
easat-3322	363	8	j.	j.	PROPN
easat-3322	363	9	k.	k.	PROPN
easat-3322	363	10	shanmugam	shanmugam	PROPN
easat-3322	363	11	,	,	PUNCT
easat-3322	363	12	“	"	PUNCT
easat-3322	363	13	the	the	DET
easat-3322	363	14	relevance	relevance	NOUN
easat-3322	363	15	of	of	ADP
easat-3322	363	16	standard	standard	ADJ
easat-3322	363	17	costing	costing	NOUN
easat-3322	363	18	and	and	CCONJ
easat-3322	363	19	variance	variance	NOUN
easat-3322	363	20	analysis	analysis	NOUN
easat-3322	363	21	in	in	ADP
easat-3322	363	22	global	global	ADJ
easat-3322	363	23	industries	industry	NOUN
easat-3322	363	24	today	today	NOUN
easat-3322	363	25	,	,	PUNCT
easat-3322	363	26	”	"	PUNCT
easat-3322	363	27	east	east	ADJ
easat-3322	363	28	asian	asian	PROPN
easat-3322	363	29	journal	journal	NOUN
easat-3322	363	30	of	of	ADP
easat-3322	363	31	multidisciplinary	multidisciplinary	ADJ
easat-3322	363	32	research	research	NOUN
easat-3322	363	33	,	,	PUNCT
easat-3322	363	34	vol	vol	NOUN
easat-3322	363	35	.	.	PROPN
easat-3322	363	36	2	2	NUM
easat-3322	363	37	,	,	PUNCT
easat-3322	363	38	no	no	INTJ
easat-3322	363	39	.	.	NOUN
easat-3322	363	40	2	2	NUM
easat-3322	363	41	,	,	PUNCT
easat-3322	363	42	pp	pp	ADJ
easat-3322	363	43	.	.	PUNCT
easat-3322	364	1	525	525	NUM
easat-3322	364	2	-	-	SYM
easat-3322	364	3	542	542	NUM
easat-3322	364	4	,	,	PUNCT
easat-3322	364	5	2023	2023	NUM
easat-3322	364	6	.	.	PUNCT
easat-3322	365	1	[	[	X
easat-3322	365	2	23	23	NUM
easat-3322	365	3	]	]	PUNCT
easat-3322	366	1	k.	k.	PROPN
easat-3322	366	2	sil	sil	PROPN
easat-3322	366	3	,	,	PUNCT
easat-3322	366	4	“	"	PUNCT
easat-3322	366	5	scientific	scientific	ADJ
easat-3322	366	6	application	application	NOUN
easat-3322	366	7	of	of	ADP
easat-3322	366	8	standard	standard	ADJ
easat-3322	366	9	costing	cost	VERB
easat-3322	366	10	practices	practice	NOUN
easat-3322	366	11	in	in	ADP
easat-3322	366	12	manufacturing	manufacturing	NOUN
easat-3322	366	13	industries	industry	NOUN
easat-3322	366	14	-	-	PUNCT
easat-3322	366	15	a	a	DET
easat-3322	366	16	case	case	NOUN
easat-3322	366	17	study	study	NOUN
easat-3322	366	18	,	,	PUNCT
easat-3322	366	19	”	"	PUNCT
easat-3322	366	20	comfin	comfin	NOUN
easat-3322	366	21	research	research	NOUN
easat-3322	366	22	,	,	PUNCT
easat-3322	366	23	vol	vol	NOUN
easat-3322	366	24	.	.	PROPN
easat-3322	366	25	1	1	NUM
easat-3322	366	26	,	,	PUNCT
easat-3322	366	27	pp	pp	ADJ
easat-3322	366	28	.	.	PUNCT
easat-3322	367	1	27	27	NUM
easat-3322	367	2	-	-	SYM
easat-3322	367	3	33	33	NUM
easat-3322	367	4	,	,	PUNCT
easat-3322	367	5	2021	2021	NUM
easat-3322	367	6	.	.	PUNCT
easat-3322	368	1	[	[	X
easat-3322	368	2	24	24	NUM
easat-3322	368	3	]	]	X
easat-3322	368	4	e.	e.	PROPN
easat-3322	368	5	oyedele	oyedele	PROPN
easat-3322	368	6	,	,	PUNCT
easat-3322	368	7	l.	l.	PROPN
easat-3322	368	8	mustapha	mustapha	PROPN
easat-3322	368	9	,	,	PUNCT
easat-3322	368	10	and	and	CCONJ
easat-3322	368	11	s.	s.	PROPN
easat-3322	368	12	agbi	agbi	PROPN
easat-3322	368	13	,	,	PUNCT
easat-3322	368	14	“	"	PUNCT
easat-3322	368	15	the	the	DET
easat-3322	368	16	impact	impact	NOUN
easat-3322	368	17	of	of	ADP
easat-3322	368	18	standard	standard	ADJ
easat-3322	368	19	costing	costing	NOUN
easat-3322	368	20	on	on	ADP
easat-3322	368	21	the	the	DET
easat-3322	368	22	profitability	profitability	NOUN
easat-3322	368	23	of	of	ADP
easat-3322	368	24	listed	list	VERB
easat-3322	368	25	consumer	consumer	NOUN
easat-3322	368	26	goods	good	NOUN
easat-3322	368	27	firms	firm	NOUN
easat-3322	368	28	in	in	ADP
easat-3322	368	29	nigeria	nigeria	PROPN
easat-3322	368	30	,	,	PUNCT
easat-3322	368	31	”	"	PUNCT
easat-3322	368	32	epra	epra	PROPN
easat-3322	368	33	international	international	PROPN
easat-3322	368	34	journal	journal	NOUN
easat-3322	368	35	of	of	ADP
easat-3322	368	36	economics	economic	NOUN
easat-3322	368	37	,	,	PUNCT
easat-3322	368	38	business	business	NOUN
easat-3322	368	39	and	and	CCONJ
easat-3322	368	40	management	management	NOUN
easat-3322	368	41	studies	study	NOUN
easat-3322	368	42	,	,	PUNCT
easat-3322	368	43	2023	2023	NUM
easat-3322	368	44	.	.	PUNCT
easat-3322	369	1	[	[	X
easat-3322	369	2	online	online	X
easat-3322	369	3	]	]	X
easat-3322	369	4	.	.	PUNCT
easat-3322	370	1	available	available	ADJ
easat-3322	370	2	:	:	PUNCT
easat-3322	371	1	https://doi.org/10.36713/epra13254	https://doi.org/10.36713/epra13254	ADV
easat-3322	371	2	.	.	PUNCT
easat-3322	372	1	[	[	X
easat-3322	372	2	25	25	NUM
easat-3322	372	3	]	]	X
easat-3322	372	4	o.	o.	PROPN
easat-3322	372	5	i.	i.	PROPN
easat-3322	372	6	ogungbade	ogungbade	PROPN
easat-3322	372	7	,	,	PUNCT
easat-3322	372	8	i.	i.	PROPN
easat-3322	372	9	m.	m.	NOUN
easat-3322	372	10	adebiyi	adebiyi	PROPN
easat-3322	372	11	,	,	PUNCT
easat-3322	372	12	and	and	CCONJ
easat-3322	372	13	p.	p.	PROPN
easat-3322	372	14	odumodu	odumodu	PROPN
easat-3322	372	15	,	,	PUNCT
easat-3322	372	16	“	"	PUNCT
easat-3322	372	17	standard	standard	ADJ
easat-3322	372	18	costing	costing	NOUN
easat-3322	372	19	and	and	CCONJ
easat-3322	372	20	performance	performance	NOUN
easat-3322	372	21	of	of	ADP
easat-3322	372	22	manufacturing	manufacturing	NOUN
easat-3322	372	23	firms	firm	NOUN
easat-3322	372	24	in	in	ADP
easat-3322	372	25	nigeria	nigeria	PROPN
easat-3322	372	26	,	,	PUNCT
easat-3322	372	27	”	"	PUNCT
easat-3322	372	28	the	the	DET
easat-3322	372	29	international	international	ADJ
easat-3322	372	30	journal	journal	NOUN
easat-3322	372	31	of	of	ADP
easat-3322	372	32	business	business	NOUN
easat-3322	372	33	and	and	CCONJ
easat-3322	372	34	management	management	NOUN
easat-3322	372	35	,	,	PUNCT
easat-3322	372	36	vol	vol	NOUN
easat-3322	372	37	.	.	PROPN
easat-3322	372	38	8	8	NUM
easat-3322	372	39	,	,	PUNCT
easat-3322	372	40	no	no	INTJ
easat-3322	372	41	.	.	NOUN
easat-3322	372	42	10	10	NUM
easat-3322	372	43	,	,	PUNCT
easat-3322	372	44	2020	2020	NUM
easat-3322	372	45	.	.	PUNCT
easat-3322	373	1	[	[	X
easat-3322	373	2	26	26	NUM
easat-3322	373	3	]	]	X
easat-3322	373	4	s.	s.	PROPN
easat-3322	373	5	mckinstry	mckinstry	PROPN
easat-3322	373	6	,	,	PUNCT
easat-3322	373	7	k.	k.	PROPN
easat-3322	373	8	kininmonth	kininmonth	PROPN
easat-3322	373	9	,	,	PUNCT
easat-3322	373	10	and	and	CCONJ
easat-3322	373	11	k.	k.	PROPN
easat-3322	373	12	mathieson	mathieson	PROPN
easat-3322	373	13	,	,	PUNCT
easat-3322	373	14	“	"	PUNCT
easat-3322	373	15	the	the	DET
easat-3322	373	16	introduction	introduction	NOUN
easat-3322	373	17	and	and	CCONJ
easat-3322	373	18	operation	operation	NOUN
easat-3322	373	19	of	of	ADP
easat-3322	373	20	standard	standard	ADJ
easat-3322	373	21	costing	costing	NOUN
easat-3322	373	22	at	at	ADP
easat-3322	373	23	j&p	j&p	PROPN
easat-3322	373	24	coats	coats	PROPN
easat-3322	373	25	ltd	ltd	PROPN
easat-3322	373	26	.	.	PROPN
easat-3322	373	27	,	,	PUNCT
easat-3322	373	28	1925–1961	1925–1961	NUM
easat-3322	373	29	:	:	PUNCT
easat-3322	373	30	an	an	DET
easat-3322	373	31	institutional	institutional	ADJ
easat-3322	373	32	interpretation	interpretation	NOUN
easat-3322	373	33	,	,	PUNCT
easat-3322	373	34	”	"	PUNCT
easat-3322	373	35	accounting	accounting	NOUN
easat-3322	373	36	history	history	NOUN
easat-3322	373	37	review	review	NOUN
easat-3322	373	38	,	,	PUNCT
easat-3322	373	39	vol	vol	NOUN
easat-3322	373	40	.	.	PROPN
easat-3322	373	41	29	29	NUM
easat-3322	373	42	,	,	PUNCT
easat-3322	373	43	no	no	INTJ
easat-3322	373	44	.	.	NOUN
easat-3322	373	45	3	3	NUM
easat-3322	373	46	,	,	PUNCT
easat-3322	373	47	pp	pp	ADJ
easat-3322	373	48	.	.	PUNCT
easat-3322	374	1	369	369	NUM
easat-3322	374	2	-	-	SYM
easat-3322	374	3	389	389	NUM
easat-3322	374	4	,	,	PUNCT
easat-3322	374	5	2019	2019	NUM
easat-3322	374	6	.	.	PUNCT
easat-3322	375	1	[	[	X
easat-3322	375	2	27	27	NUM
easat-3322	375	3	]	]	SYM
easat-3322	375	4	á	á	PROPN
easat-3322	375	5	.	.	PUNCT
easat-3322	375	6	nhaca	nhaca	PROPN
easat-3322	375	7	,	,	PUNCT
easat-3322	375	8	“	"	PUNCT
easat-3322	375	9	the	the	DET
easat-3322	375	10	advantages	advantage	NOUN
easat-3322	375	11	as	as	ADP
easat-3322	375	12	an	an	DET
easat-3322	375	13	instrument	instrument	NOUN
easat-3322	375	14	of	of	ADP
easat-3322	375	15	management	management	NOUN
easat-3322	375	16	of	of	ADP
easat-3322	375	17	the	the	DET
easat-3322	375	18	variable	variable	ADJ
easat-3322	375	19	cost	cost	NOUN
easat-3322	375	20	method	method	NOUN
easat-3322	375	21	in	in	ADP
easat-3322	375	22	comparison	comparison	NOUN
easat-3322	375	23	with	with	ADP
easat-3322	375	24	the	the	DET
easat-3322	375	25	observation	observation	NOUN
easat-3322	375	26	method	method	NOUN
easat-3322	375	27	,	,	PUNCT
easat-3322	375	28	”	"	PUNCT
easat-3322	375	29	ssrn	ssrn	NOUN
easat-3322	375	30	,	,	PUNCT
easat-3322	375	31	2019	2019	NUM
easat-3322	375	32	.	.	PUNCT
easat-3322	376	1	[	[	X
easat-3322	376	2	online	online	X
easat-3322	376	3	]	]	X
easat-3322	376	4	.	.	PUNCT
easat-3322	377	1	available	available	ADJ
easat-3322	377	2	:	:	PUNCT
easat-3322	378	1	https://ssrn.com/abstract=3789840	https://ssrn.com/abstract=3789840	X
easat-3322	378	2	.	.	PUNCT
easat-3322	379	1	[	[	X
easat-3322	379	2	28	28	NUM
easat-3322	379	3	]	]	X
easat-3322	379	4	n.	n.	PROPN
easat-3322	379	5	k.	k.	PROPN
easat-3322	379	6	gupta	gupta	PROPN
easat-3322	379	7	,	,	PUNCT
easat-3322	379	8	“	"	PUNCT
easat-3322	379	9	a	a	DET
easat-3322	379	10	study	study	NOUN
easat-3322	379	11	on	on	ADP
easat-3322	379	12	marginal	marginal	ADJ
easat-3322	379	13	costing	costing	NOUN
easat-3322	379	14	in	in	ADP
easat-3322	379	15	tata	tata	PROPN
easat-3322	379	16	steel	steel	PROPN
easat-3322	379	17	ltd	ltd	PROPN
easat-3322	379	18	.	.	PROPN
easat-3322	379	19	,	,	PUNCT
easat-3322	379	20	”	"	PUNCT
easat-3322	379	21	international	international	ADJ
easat-3322	379	22	journal	journal	NOUN
easat-3322	379	23	for	for	ADP
easat-3322	379	24	multidisciplinary	multidisciplinary	ADJ
easat-3322	379	25	research	research	NOUN
easat-3322	379	26	,	,	PUNCT
easat-3322	379	27	2023	2023	NUM
easat-3322	379	28	.	.	PUNCT
easat-3322	380	1	[	[	X
easat-3322	380	2	online	online	X
easat-3322	380	3	]	]	X
easat-3322	380	4	.	.	PUNCT
easat-3322	381	1	available	available	ADJ
easat-3322	381	2	:	:	PUNCT
easat-3322	382	1	https://doi.org/10.36948/ijfmr.2023.v05i01.1662	https://doi.org/10.36948/ijfmr.2023.v05i01.1662	PROPN
easat-3322	382	2	.	.	PUNCT
easat-3322	383	1	[	[	X
easat-3322	383	2	29	29	NUM
easat-3322	383	3	]	]	PUNCT
easat-3322	383	4	k.	k.	PROPN
easat-3322	383	5	i.	i.	PROPN
easat-3322	383	6	kim	kim	PROPN
easat-3322	383	7	,	,	PUNCT
easat-3322	383	8	“	"	PUNCT
easat-3322	383	9	application	application	NOUN
easat-3322	383	10	of	of	ADP
easat-3322	383	11	throughput	throughput	NOUN
easat-3322	383	12	costing	cost	VERB
easat-3322	383	13	in	in	ADP
easat-3322	383	14	smart	smart	ADJ
easat-3322	383	15	factory	factory	NOUN
easat-3322	383	16	manufacturing	manufacturing	NOUN
easat-3322	383	17	environment	environment	NOUN
easat-3322	383	18	,	,	PUNCT
easat-3322	383	19	”	"	PUNCT
easat-3322	383	20	journal	journal	NOUN
easat-3322	383	21	of	of	ADP
easat-3322	383	22	convergence	convergence	NOUN
easat-3322	383	23	for	for	ADP
easat-3322	383	24	information	information	NOUN
easat-3322	383	25	technology	technology	NOUN
easat-3322	383	26	,	,	PUNCT
easat-3322	383	27	vol	vol	NOUN
easat-3322	383	28	.	.	PROPN
easat-3322	383	29	11	11	NUM
easat-3322	383	30	,	,	PUNCT
easat-3322	383	31	no	no	INTJ
easat-3322	383	32	.	.	NOUN
easat-3322	383	33	8	8	NUM
easat-3322	383	34	,	,	PUNCT
easat-3322	383	35	pp	pp	ADJ
easat-3322	383	36	.	.	PUNCT
easat-3322	383	37	8	8	NUM
easat-3322	383	38	-	-	SYM
easat-3322	383	39	13	13	NUM
easat-3322	383	40	,	,	PUNCT
easat-3322	383	41	2021	2021	NUM
easat-3322	383	42	.	.	PUNCT
easat-3322	384	1	[	[	X
easat-3322	384	2	30	30	NUM
easat-3322	384	3	]	]	X
easat-3322	384	4	f.	f.	PROPN
easat-3322	384	5	s.	s.	PROPN
easat-3322	384	6	piran	piran	PROPN
easat-3322	384	7	,	,	PUNCT
easat-3322	384	8	d.	d.	PROPN
easat-3322	384	9	p.	p.	PROPN
easat-3322	384	10	lacerda	lacerda	PROPN
easat-3322	384	11	,	,	PUNCT
easat-3322	384	12	a.	a.	PROPN
easat-3322	384	13	s.	s.	PROPN
easat-3322	384	14	camanho	camanho	PROPN
easat-3322	384	15	,	,	PUNCT
easat-3322	384	16	and	and	CCONJ
easat-3322	384	17	m.	m.	PROPN
easat-3322	384	18	c.	c.	PROPN
easat-3322	384	19	silva	silva	PROPN
easat-3322	384	20	,	,	PUNCT
easat-3322	384	21	“	"	PUNCT
easat-3322	384	22	internal	internal	ADJ
easat-3322	384	23	benchmarking	benchmarking	NOUN
easat-3322	384	24	to	to	PART
easat-3322	384	25	assess	assess	VERB
easat-3322	384	26	the	the	DET
easat-3322	384	27	cost	cost	NOUN
easat-3322	384	28	efficiency	efficiency	NOUN
easat-3322	384	29	of	of	ADP
easat-3322	384	30	a	a	DET
easat-3322	384	31	broiler	broiler	NOUN
easat-3322	384	32	production	production	NOUN
easat-3322	384	33	system	system	NOUN
easat-3322	384	34	combining	combine	VERB
easat-3322	384	35	data	datum	NOUN
easat-3322	384	36	envelopment	envelopment	ADJ
easat-3322	384	37	analysis	analysis	NOUN
easat-3322	384	38	and	and	CCONJ
easat-3322	384	39	throughput	throughput	NOUN
easat-3322	384	40	accounting	accounting	NOUN
easat-3322	384	41	,	,	PUNCT
easat-3322	384	42	”	"	PUNCT
easat-3322	384	43	international	international	ADJ
easat-3322	384	44	journal	journal	NOUN
easat-3322	384	45	of	of	ADP
easat-3322	384	46	production	production	NOUN
easat-3322	384	47	economics	economic	NOUN
easat-3322	384	48	,	,	PUNCT
easat-3322	384	49	vol	vol	NOUN
easat-3322	384	50	.	.	PROPN
easat-3322	384	51	238	238	NUM
easat-3322	384	52	,	,	PUNCT
easat-3322	384	53	p.	p.	NOUN
easat-3322	384	54	108173	108173	NUM
easat-3322	384	55	,	,	PUNCT
easat-3322	384	56	2021	2021	NUM
easat-3322	384	57	.	.	PUNCT
easat-3322	385	1	[	[	X
easat-3322	385	2	31	31	NUM
easat-3322	385	3	]	]	PUNCT
easat-3322	385	4	g.	g.	PROPN
easat-3322	385	5	da	da	PROPN
easat-3322	385	6	silva	silva	PROPN
easat-3322	385	7	stefano	stefano	PROPN
easat-3322	385	8	,	,	PUNCT
easat-3322	385	9	t.	t.	PROPN
easat-3322	385	10	dos	dos	PROPN
easat-3322	385	11	santos	santos	PROPN
easat-3322	385	12	antunes	antunes	PROPN
easat-3322	385	13	,	,	PUNCT
easat-3322	385	14	d.	d.	PROPN
easat-3322	385	15	p.	p.	PROPN
easat-3322	385	16	lacerda	lacerda	PROPN
easat-3322	385	17	,	,	PUNCT
easat-3322	385	18	m.	m.	PROPN
easat-3322	385	19	i.	i.	PROPN
easat-3322	385	20	w.	w.	PROPN
easat-3322	385	21	m.	m.	PROPN
easat-3322	385	22	morandi	morandi	PROPN
easat-3322	385	23	,	,	PUNCT
easat-3322	385	24	and	and	CCONJ
easat-3322	385	25	f.	f.	PROPN
easat-3322	385	26	s.	s.	PROPN
easat-3322	385	27	piran	piran	PROPN
easat-3322	385	28	,	,	PUNCT
easat-3322	385	29	“	"	PUNCT
easat-3322	385	30	the	the	DET
easat-3322	385	31	impacts	impact	NOUN
easat-3322	385	32	of	of	ADP
easat-3322	385	33	inventory	inventory	NOUN
easat-3322	385	34	in	in	ADP
easat-3322	385	35	transfer	transfer	NOUN
easat-3322	385	36	pricing	pricing	NOUN
easat-3322	385	37	and	and	CCONJ
easat-3322	385	38	net	net	ADJ
easat-3322	385	39	income	income	NOUN
easat-3322	385	40	:	:	PUNCT
easat-3322	385	41	differences	difference	NOUN
easat-3322	385	42	between	between	ADP
easat-3322	385	43	traditional	traditional	ADJ
easat-3322	385	44	accounting	accounting	NOUN
easat-3322	385	45	and	and	CCONJ
easat-3322	385	46	throughput	throughput	NOUN
easat-3322	385	47	accounting	accounting	NOUN
easat-3322	385	48	,	,	PUNCT
easat-3322	385	49	”	"	PUNCT
easat-3322	385	50	the	the	DET
easat-3322	385	51	british	british	PROPN
easat-3322	385	52	accounting	accounting	PROPN
easat-3322	385	53	review	review	PROPN
easat-3322	385	54	,	,	PUNCT
easat-3322	385	55	vol	vol	NOUN
easat-3322	385	56	.	.	PROPN
easat-3322	386	1	54	54	NUM
easat-3322	386	2	,	,	PUNCT
easat-3322	386	3	no	no	INTJ
easat-3322	386	4	.	.	NOUN
easat-3322	386	5	2	2	NUM
easat-3322	386	6	,	,	PUNCT
easat-3322	386	7	p.	p.	NOUN
easat-3322	386	8	101001	101001	NUM
easat-3322	386	9	,	,	PUNCT
easat-3322	386	10	2022	2022	NUM
easat-3322	386	11	.	.	PUNCT
easat-3322	387	1	[	[	X
easat-3322	387	2	32	32	NUM
easat-3322	387	3	]	]	X
easat-3322	387	4	g.	g.	PROPN
easat-3322	387	5	fragapane	fragapane	PROPN
easat-3322	387	6	,	,	PUNCT
easat-3322	387	7	d.	d.	PROPN
easat-3322	387	8	ivanov	ivanov	PROPN
easat-3322	387	9	,	,	PUNCT
easat-3322	387	10	m.	m.	NOUN
easat-3322	387	11	peron	peron	PROPN
easat-3322	387	12	,	,	PUNCT
easat-3322	387	13	f.	f.	PROPN
easat-3322	387	14	sgarbossa	sgarbossa	PROPN
easat-3322	387	15	,	,	PUNCT
easat-3322	387	16	and	and	CCONJ
easat-3322	387	17	j.	j.	PROPN
easat-3322	387	18	o.	o.	PROPN
easat-3322	387	19	strandhagen	strandhagen	PROPN
easat-3322	387	20	,	,	PUNCT
easat-3322	387	21	“	"	PUNCT
easat-3322	387	22	increasing	increase	VERB
easat-3322	387	23	flexibility	flexibility	NOUN
easat-3322	387	24	and	and	CCONJ
easat-3322	387	25	productivity	productivity	NOUN
easat-3322	387	26	in	in	ADP
easat-3322	387	27	industry	industry	NOUN
easat-3322	387	28	4.0	4.0	NUM
easat-3322	387	29	production	production	NOUN
easat-3322	387	30	networks	network	NOUN
easat-3322	387	31	with	with	ADP
easat-3322	387	32	autonomous	autonomous	ADJ
easat-3322	387	33	mobile	mobile	ADJ
easat-3322	387	34	robots	robot	NOUN
easat-3322	387	35	and	and	CCONJ
easat-3322	387	36	smart	smart	ADJ
easat-3322	387	37	intralogistics	intralogistic	NOUN
easat-3322	387	38	,	,	PUNCT
easat-3322	387	39	”	"	PUNCT
easat-3322	387	40	annals	annals	NOUN
easat-3322	387	41	of	of	ADP
easat-3322	387	42	operations	operation	NOUN
easat-3322	387	43	research	research	NOUN
easat-3322	387	44	,	,	PUNCT
easat-3322	387	45	vol	vol	NOUN
easat-3322	387	46	.	.	PROPN
easat-3322	387	47	308	308	NUM
easat-3322	387	48	,	,	PUNCT
easat-3322	387	49	no	no	INTJ
easat-3322	387	50	.	.	NOUN
easat-3322	387	51	1	1	NUM
easat-3322	387	52	,	,	PUNCT
easat-3322	387	53	pp	pp	ADJ
easat-3322	387	54	.	.	PUNCT
easat-3322	388	1	125	125	NUM
easat-3322	388	2	-	-	SYM
easat-3322	388	3	143	143	NUM
easat-3322	388	4	,	,	PUNCT
easat-3322	388	5	2022	2022	NUM
easat-3322	388	6	.	.	PUNCT
easat-3322	389	1	[	[	X
easat-3322	389	2	33	33	NUM
easat-3322	389	3	]	]	PUNCT
easat-3322	389	4	m.	m.	PROPN
easat-3322	389	5	f.	f.	PROPN
easat-3322	389	6	khalaf	khalaf	PROPN
easat-3322	389	7	,	,	PUNCT
easat-3322	389	8	“	"	PUNCT
easat-3322	389	9	integrating	integrate	VERB
easat-3322	389	10	throughput	throughput	NOUN
easat-3322	389	11	accounting	accounting	NOUN
easat-3322	389	12	and	and	CCONJ
easat-3322	389	13	activity	activity	NOUN
easat-3322	389	14	based	base	VERB
easat-3322	389	15	costing	cost	VERB
easat-3322	389	16	in	in	ADP
easat-3322	389	17	industrial	industrial	ADJ
easat-3322	389	18	companies	company	NOUN
easat-3322	389	19	,	,	PUNCT
easat-3322	389	20	”	"	PUNCT
easat-3322	389	21	journal	journal	NOUN
easat-3322	389	22	of	of	ADP
easat-3322	389	23	southwest	southwest	PROPN
easat-3322	389	24	jiaotong	jiaotong	PROPN
easat-3322	389	25	university	university	PROPN
easat-3322	389	26	,	,	PUNCT
easat-3322	389	27	vol	vol	NOUN
easat-3322	389	28	.	.	PROPN
easat-3322	390	1	54	54	NUM
easat-3322	390	2	,	,	PUNCT
easat-3322	390	3	no	no	INTJ
easat-3322	390	4	.	.	NOUN
easat-3322	390	5	6	6	NUM
easat-3322	390	6	,	,	PUNCT
easat-3322	390	7	2019	2019	NUM
easat-3322	390	8	.	.	PUNCT
easat-3322	391	1	[	[	X
easat-3322	391	2	34	34	NUM
easat-3322	391	3	]	]	X
easat-3322	391	4	h.	h.	PROPN
easat-3322	391	5	k.	k.	PROPN
easat-3322	391	6	kadhim	kadhim	PROPN
easat-3322	391	7	,	,	PUNCT
easat-3322	391	8	k.	k.	PROPN
easat-3322	391	9	j.	j.	PROPN
easat-3322	391	10	najm	najm	PROPN
easat-3322	391	11	,	,	PUNCT
easat-3322	391	12	and	and	CCONJ
easat-3322	391	13	h.	h.	PROPN
easat-3322	391	14	n.	n.	PROPN
easat-3322	391	15	kadhim	kadhim	PROPN
easat-3322	391	16	,	,	PUNCT
easat-3322	391	17	“	"	PUNCT
easat-3322	391	18	using	use	VERB
easat-3322	391	19	throughput	throughput	NOUN
easat-3322	391	20	accounting	accounting	NOUN
easat-3322	391	21	for	for	ADP
easat-3322	391	22	cost	cost	NOUN
easat-3322	391	23	management	management	NOUN
easat-3322	391	24	and	and	CCONJ
easat-3322	391	25	performance	performance	NOUN
easat-3322	391	26	assessment	assessment	NOUN
easat-3322	391	27	:	:	PUNCT
easat-3322	391	28	constraint	constraint	NOUN
easat-3322	391	29	theory	theory	NOUN
easat-3322	391	30	approach	approach	NOUN
easat-3322	391	31	,	,	PUNCT
easat-3322	391	32	”	"	PUNCT
easat-3322	391	33	tem	tem	PROPN
easat-3322	391	34	journal	journal	NOUN
easat-3322	391	35	,	,	PUNCT
easat-3322	391	36	vol	vol	NOUN
easat-3322	391	37	.	.	PROPN
easat-3322	391	38	9	9	NUM
easat-3322	391	39	,	,	PUNCT
easat-3322	391	40	no	no	INTJ
easat-3322	391	41	.	.	NOUN
easat-3322	391	42	2	2	NUM
easat-3322	391	43	,	,	PUNCT
easat-3322	391	44	2020	2020	NUM
easat-3322	391	45	.	.	PUNCT
easat-3322	392	1	[	[	X
easat-3322	392	2	35	35	NUM
easat-3322	392	3	]	]	X
easat-3322	392	4	s.	s.	PROPN
easat-3322	392	5	h.	h.	PROPN
easat-3322	392	6	mijbil	mijbil	PROPN
easat-3322	392	7	,	,	PUNCT
easat-3322	392	8	a.	a.	NOUN
easat-3322	392	9	m.	m.	NOUN
easat-3322	392	10	hamzah	hamzah	PROPN
easat-3322	392	11	,	,	PUNCT
easat-3322	392	12	and	and	CCONJ
easat-3322	392	13	k.	k.	PROPN
easat-3322	392	14	m.	m.	PROPN
easat-3322	392	15	allawi	allawi	PROPN
easat-3322	392	16	,	,	PUNCT
easat-3322	392	17	“	"	PUNCT
easat-3322	392	18	measuring	measure	VERB
easat-3322	392	19	cost	cost	NOUN
easat-3322	392	20	by	by	ADP
easat-3322	392	21	using	use	VERB
easat-3322	392	22	throughput	throughput	NOUN
easat-3322	392	23	accounting	accounting	NOUN
easat-3322	392	24	to	to	PART
easat-3322	392	25	rationalize	rationalize	VERB
easat-3322	392	26	administrative	administrative	ADJ
easat-3322	392	27	decisions	decision	NOUN
easat-3322	392	28	,	,	PUNCT
easat-3322	392	29	”	"	PUNCT
easat-3322	392	30	international	international	ADJ
easat-3322	392	31	journal	journal	NOUN
easat-3322	392	32	of	of	ADP
easat-3322	392	33	economics	economic	NOUN
easat-3322	392	34	and	and	CCONJ
easat-3322	392	35	business	business	NOUN
easat-3322	392	36	administration	administration	PROPN
easat-3322	392	37	,	,	PUNCT
easat-3322	392	38	vol	vol	NOUN
easat-3322	392	39	.	.	PROPN
easat-3322	392	40	8	8	NUM
easat-3322	392	41	,	,	PUNCT
easat-3322	392	42	no	no	INTJ
easat-3322	392	43	.	.	NOUN
easat-3322	392	44	3	3	NUM
easat-3322	392	45	,	,	PUNCT
easat-3322	392	46	pp	pp	ADJ
easat-3322	392	47	.	.	PUNCT
easat-3322	393	1	569	569	NUM
easat-3322	393	2	-	-	SYM
easat-3322	393	3	578	578	NUM
easat-3322	393	4	,	,	PUNCT
easat-3322	393	5	2020	2020	NUM
easat-3322	393	6	.	.	PUNCT
easat-3322	394	1	[	[	X
easat-3322	394	2	36	36	NUM
easat-3322	394	3	]	]	PUNCT
easat-3322	394	4	t.	t.	PROPN
easat-3322	394	5	m.	m.	PROPN
easat-3322	394	6	mohibullah	mohibullah	PROPN
easat-3322	394	7	,	,	PUNCT
easat-3322	394	8	u.	u.	PROPN
easat-3322	394	9	m.	m.	PROPN
easat-3322	394	10	takebira	takebira	PROPN
easat-3322	394	11	,	,	PUNCT
easat-3322	394	12	m.	m.	PROPN
easat-3322	394	13	rahman	rahman	PROPN
easat-3322	394	14	,	,	PUNCT
easat-3322	394	15	m.	m.	NOUN
easat-3322	394	16	s.	s.	PROPN
easat-3322	394	17	alam	alam	PROPN
easat-3322	394	18	,	,	PUNCT
easat-3322	394	19	a.	a.	PROPN
easat-3322	394	20	s.	s.	PROPN
easat-3322	394	21	sarker	sarker	PROPN
easat-3322	394	22	,	,	PUNCT
easat-3322	394	23	and	and	CCONJ
easat-3322	394	24	s.	s.	PROPN
easat-3322	394	25	q.	q.	PROPN
easat-3322	394	26	mahir	mahir	PROPN
easat-3322	394	27	,	,	PUNCT
easat-3322	394	28	“	"	PUNCT
easat-3322	394	29	costing	cost	VERB
easat-3322	394	30	principles	principle	NOUN
easat-3322	394	31	of	of	ADP
easat-3322	394	32	a	a	DET
easat-3322	394	33	denim	denim	ADJ
easat-3322	394	34	pant	pant	NOUN
easat-3322	394	35	,	,	PUNCT
easat-3322	394	36	”	"	PUNCT
easat-3322	394	37	journal	journal	NOUN
easat-3322	394	38	of	of	ADP
easat-3322	394	39	textile	textile	NOUN
easat-3322	394	40	science	science	NOUN
easat-3322	394	41	and	and	CCONJ
easat-3322	394	42	technology	technology	NOUN
easat-3322	394	43	,	,	PUNCT
easat-3322	394	44	vol	vol	NOUN
easat-3322	394	45	.	.	PROPN
easat-3322	394	46	5	5	NUM
easat-3322	394	47	,	,	PUNCT
easat-3322	394	48	no	no	INTJ
easat-3322	394	49	.	.	NOUN
easat-3322	394	50	2	2	NUM
easat-3322	394	51	,	,	PUNCT
easat-3322	394	52	pp	pp	ADJ
easat-3322	394	53	.	.	PUNCT
easat-3322	395	1	48	48	NUM
easat-3322	395	2	-	-	SYM
easat-3322	395	3	60	60	NUM
easat-3322	395	4	,	,	PUNCT
easat-3322	395	5	2019	2019	NUM
easat-3322	395	6	.	.	PUNCT
easat-3322	396	1	[	[	X
easat-3322	396	2	37	37	NUM
easat-3322	396	3	]	]	X
easat-3322	396	4	f.	f.	PROPN
easat-3322	396	5	hosen	hosen	PROPN
easat-3322	396	6	,	,	PUNCT
easat-3322	396	7	m.	m.	PROPN
easat-3322	396	8	hossain	hossain	PROPN
easat-3322	396	9	,	,	PUNCT
easat-3322	396	10	s.	s.	PROPN
easat-3322	396	11	hassan	hassan	PROPN
easat-3322	396	12	,	,	PUNCT
easat-3322	396	13	m.	m.	PROPN
easat-3322	396	14	hassan	hassan	PROPN
easat-3322	396	15	,	,	PUNCT
easat-3322	396	16	a.	a.	NOUN
easat-3322	396	17	a.	a.	PROPN
easat-3322	396	18	,	,	PUNCT
easat-3322	396	19	and	and	CCONJ
easat-3322	396	20	k.	k.	PROPN
easat-3322	396	21	bisal	bisal	PROPN
easat-3322	396	22	,	,	PUNCT
easat-3322	396	23	“	"	PUNCT
easat-3322	396	24	assessment	assessment	NOUN
easat-3322	396	25	and	and	CCONJ
easat-3322	396	26	evaluation	evaluation	NOUN
easat-3322	396	27	of	of	ADP
easat-3322	396	28	the	the	DET
easat-3322	396	29	production	production	NOUN
easat-3322	396	30	merchandising	merchandising	NOUN
easat-3322	396	31	of	of	ADP
easat-3322	396	32	a	a	DET
easat-3322	396	33	denim	denim	ADJ
easat-3322	396	34	pant	pant	NOUN
easat-3322	396	35	,	,	PUNCT
easat-3322	396	36	”	"	PUNCT
easat-3322	396	37	australian	australian	ADJ
easat-3322	396	38	journal	journal	NOUN
easat-3322	396	39	of	of	ADP
easat-3322	396	40	engineering	engineering	NOUN
easat-3322	396	41	and	and	CCONJ
easat-3322	396	42	innovative	innovative	ADJ
easat-3322	396	43	technology	technology	NOUN
easat-3322	396	44	,	,	PUNCT
easat-3322	396	45	2020	2020	NUM
easat-3322	396	46	.	.	PUNCT
easat-3322	397	1	[	[	X
easat-3322	397	2	online	online	X
easat-3322	397	3	]	]	X
easat-3322	397	4	.	.	PUNCT
easat-3322	398	1	available	available	ADJ
easat-3322	398	2	:	:	PUNCT
easat-3322	399	1	https://doi.org/10.34104/ajeit.020.0910100	https://doi.org/10.34104/ajeit.020.0910100	X
easat-3322	399	2	.	.	PUNCT
easat-3322	400	1	https://doi.org/10.34104/ajeit.020.0910100	https://doi.org/10.34104/ajeit.020.0910100	NUM
easat-3322	400	2	6082	6082	NUM
easat-3322	400	3	edelweiss	edelweiss	PROPN
easat-3322	400	4	applied	apply	VERB
easat-3322	400	5	science	science	NOUN
easat-3322	400	6	and	and	CCONJ
easat-3322	400	7	technology	technology	NOUN
easat-3322	400	8	issn	issn	PROPN
easat-3322	400	9	:	:	PUNCT
easat-3322	400	10	2576	2576	NUM
easat-3322	400	11	-	-	SYM
easat-3322	400	12	8484	8484	NUM
easat-3322	400	13	vol	vol	NOUN
easat-3322	400	14	.	.	PROPN
easat-3322	401	1	8	8	NUM
easat-3322	401	2	,	,	PUNCT
easat-3322	401	3	no	no	INTJ
easat-3322	401	4	.	.	NOUN
easat-3322	401	5	6	6	NUM
easat-3322	401	6	:	:	SYM
easat-3322	401	7	6064	6064	NUM
easat-3322	401	8	-	-	SYM
easat-3322	401	9	6082	6082	NUM
easat-3322	401	10	,	,	PUNCT
easat-3322	401	11	2024	2024	NUM
easat-3322	401	12	doi	doi	NOUN
easat-3322	401	13	:	:	PUNCT
easat-3322	401	14	10.55214/25768484.v8i6.3322	10.55214/25768484.v8i6.3322	NUM
easat-3322	401	15	©	©	PROPN
easat-3322	401	16	2024	2024	NUM
easat-3322	401	17	by	by	ADP
easat-3322	401	18	the	the	DET
easat-3322	401	19	authors	author	NOUN
easat-3322	401	20	;	;	PUNCT
easat-3322	401	21	licensee	licensee	PROPN
easat-3322	401	22	learning	learning	NOUN
easat-3322	401	23	gate	gate	NOUN
easat-3322	402	1	[	[	X
easat-3322	402	2	38	38	NUM
easat-3322	402	3	]	]	PUNCT
easat-3322	402	4	t.	t.	PROPN
easat-3322	402	5	m.	m.	PROPN
easat-3322	402	6	mohibullah	mohibullah	PROPN
easat-3322	402	7	,	,	PUNCT
easat-3322	402	8	u.	u.	PROPN
easat-3322	402	9	m.	m.	PROPN
easat-3322	402	10	takebira	takebira	PROPN
easat-3322	402	11	,	,	PUNCT
easat-3322	402	12	s.	s.	PROPN
easat-3322	402	13	islam	islam	PROPN
easat-3322	402	14	,	,	PUNCT
easat-3322	402	15	m.	m.	PROPN
easat-3322	402	16	a.	a.	PROPN
easat-3322	402	17	r.	r.	PROPN
easat-3322	402	18	robin	robin	PROPN
easat-3322	402	19	,	,	PUNCT
easat-3322	402	20	m.	m.	PROPN
easat-3322	402	21	r.	r.	PROPN
easat-3322	402	22	shipto	shipto	PROPN
easat-3322	402	23	,	,	PUNCT
easat-3322	402	24	r.	r.	PROPN
easat-3322	402	25	ahmed	ahmed	PROPN
easat-3322	402	26	,	,	PUNCT
easat-3322	402	27	m.	m.	PROPN
easat-3322	402	28	f.	f.	PROPN
easat-3322	402	29	rabby	rabby	PROPN
easat-3322	402	30	,	,	PUNCT
easat-3322	402	31	and	and	CCONJ
easat-3322	402	32	l.	l.	PROPN
easat-3322	402	33	zaman	zaman	PROPN
easat-3322	402	34	,	,	PUNCT
easat-3322	402	35	“	"	PUNCT
easat-3322	402	36	costing	cost	VERB
easat-3322	402	37	break	break	NOUN
easat-3322	402	38	down	down	ADP
easat-3322	402	39	of	of	ADP
easat-3322	402	40	fully	fully	ADV
easat-3322	402	41	fashioned	fashioned	ADJ
easat-3322	402	42	knitwear	knitwear	NOUN
easat-3322	402	43	,	,	PUNCT
easat-3322	402	44	”	"	PUNCT
easat-3322	402	45	journal	journal	NOUN
easat-3322	402	46	of	of	ADP
easat-3322	402	47	textile	textile	NOUN
easat-3322	402	48	science	science	NOUN
easat-3322	402	49	and	and	CCONJ
easat-3322	402	50	technology	technology	NOUN
easat-3322	402	51	,	,	PUNCT
easat-3322	402	52	vol	vol	NOUN
easat-3322	402	53	.	.	PROPN
easat-3322	402	54	6	6	NUM
easat-3322	402	55	,	,	PUNCT
easat-3322	402	56	no	no	INTJ
easat-3322	402	57	.	.	NOUN
easat-3322	402	58	4	4	NUM
easat-3322	402	59	,	,	PUNCT
easat-3322	402	60	pp	pp	ADJ
easat-3322	402	61	.	.	PUNCT
easat-3322	402	62	153167	153167	NUM
easat-3322	402	63	,	,	PUNCT
easat-3322	402	64	2020	2020	NUM
easat-3322	402	65	.	.	PUNCT
easat-3322	403	1	[	[	X
easat-3322	403	2	39	39	NUM
easat-3322	403	3	]	]	PUNCT
easat-3322	403	4	flyvbjerg	flyvbjerg	NOUN
easat-3322	403	5	,	,	PUNCT
easat-3322	403	6	“	"	PUNCT
easat-3322	403	7	case	case	NOUN
easat-3322	403	8	study	study	NOUN
easat-3322	403	9	,	,	PUNCT
easat-3322	403	10	”	"	PUNCT
easat-3322	403	11	the	the	DET
easat-3322	403	12	sage	sage	NOUN
easat-3322	403	13	handbook	handbook	NOUN
easat-3322	403	14	of	of	ADP
easat-3322	403	15	qualitative	qualitative	ADJ
easat-3322	403	16	research	research	NOUN
easat-3322	403	17	,	,	PUNCT
easat-3322	403	18	4th	4th	ADJ
easat-3322	403	19	ed	ed	NOUN
easat-3322	403	20	.	.	PROPN
easat-3322	403	21	,	,	PUNCT
easat-3322	403	22	pp	pp	PROPN
easat-3322	403	23	.	.	PUNCT
easat-3322	404	1	301	301	NUM
easat-3322	404	2	-	-	SYM
easat-3322	404	3	316	316	NUM
easat-3322	404	4	,	,	PUNCT
easat-3322	404	5	2011	2011	NUM
easat-3322	404	6	.	.	PUNCT