id	sid	tid	token	lemma	pos
easat-3801	1	1	edelweiss	edelweiss	PROPN
easat-3801	1	2	applied	apply	VERB
easat-3801	1	3	science	science	NOUN
easat-3801	1	4	and	and	CCONJ
easat-3801	1	5	technology	technology	NOUN
easat-3801	1	6	issn	issn	PROPN
easat-3801	1	7	:	:	PUNCT
easat-3801	1	8	2576	2576	NUM
easat-3801	1	9	-	-	SYM
easat-3801	1	10	8484	8484	NUM
easat-3801	1	11	vol	vol	NOUN
easat-3801	1	12	.	.	PROPN
easat-3801	1	13	8	8	NUM
easat-3801	1	14	,	,	PUNCT
easat-3801	1	15	no	no	INTJ
easat-3801	1	16	.	.	NOUN
easat-3801	1	17	6	6	NUM
easat-3801	1	18	,	,	PUNCT
easat-3801	1	19	8347	8347	NUM
easat-3801	1	20	-	-	SYM
easat-3801	1	21	8367	8367	NUM
easat-3801	1	22	2024	2024	NUM
easat-3801	1	23	publisher	publisher	NOUN
easat-3801	1	24	:	:	PUNCT
easat-3801	1	25	learning	learn	VERB
easat-3801	1	26	gate	gate	NOUN
easat-3801	1	27	doi	doi	PROPN
easat-3801	1	28	:	:	PUNCT
easat-3801	1	29	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	1	30	©	©	PROPN
easat-3801	1	31	2024	2024	NUM
easat-3801	1	32	by	by	ADP
easat-3801	1	33	the	the	DET
easat-3801	1	34	authors	author	NOUN
easat-3801	1	35	;	;	PUNCT
easat-3801	1	36	licensee	licensee	PROPN
easat-3801	1	37	learning	learning	NOUN
easat-3801	1	38	gate	gate	NOUN
easat-3801	1	39	©	©	PROPN
easat-3801	1	40	2024	2024	NUM
easat-3801	1	41	by	by	ADP
easat-3801	1	42	the	the	DET
easat-3801	1	43	authors	author	NOUN
easat-3801	1	44	;	;	PUNCT
easat-3801	1	45	licensee	licensee	PROPN
easat-3801	1	46	learning	learn	VERB
easat-3801	1	47	gate	gate	NOUN
easat-3801	1	48	*	*	PUNCT
easat-3801	1	49	correspondence	correspondence	NOUN
easat-3801	1	50	:	:	PUNCT
easat-3801	1	51	emad.almashkor@stu.edu.iq	emad.almashkor@stu.edu.iq	NOUN
easat-3801	1	52	using	use	VERB
easat-3801	1	53	time	time	NOUN
easat-3801	1	54	-	-	PUNCT
easat-3801	1	55	driven	drive	VERB
easat-3801	1	56	activity	activity	NOUN
easat-3801	1	57	-	-	PUNCT
easat-3801	1	58	based	base	VERB
easat-3801	1	59	costing	costing	NOUN
easat-3801	1	60	to	to	PART
easat-3801	1	61	measure	measure	VERB
easat-3801	1	62	customer	customer	NOUN
easat-3801	1	63	profitability	profitability	NOUN
easat-3801	1	64	,	,	PUNCT
easat-3801	1	65	an	an	DET
easat-3801	1	66	applied	apply	VERB
easat-3801	1	67	study	study	NOUN
easat-3801	1	68	in	in	ADP
easat-3801	1	69	al	al	PROPN
easat-3801	1	70	narjis	narjis	PROPN
easat-3801	1	71	company	company	NOUN
easat-3801	1	72	for	for	ADP
easat-3801	1	73	construction	construction	NOUN
easat-3801	1	74	and	and	CCONJ
easat-3801	1	75	building	building	NOUN
easat-3801	1	76	imad	imad	PROPN
easat-3801	1	77	a.s.al	a.s.al	PROPN
easat-3801	1	78	-	-	PROPN
easat-3801	1	79	mashkoor1	mashkoor1	PROPN
easat-3801	1	80	*	*	PROPN
easat-3801	1	81	,	,	PUNCT
easat-3801	1	82	alaa	alaa	PROPN
easat-3801	1	83	safaa	safaa	VERB
easat-3801	1	84	m.	m.	NOUN
easat-3801	1	85	hadi2	hadi2	PROPN
easat-3801	2	1	1,2department	1,2department	NUM
easat-3801	2	2	of	of	ADP
easat-3801	2	3	accounting	accounting	NOUN
easat-3801	2	4	techniques	technique	NOUN
easat-3801	2	5	,	,	PUNCT
easat-3801	2	6	management	management	NOUN
easat-3801	2	7	technical	technical	PROPN
easat-3801	2	8	college	college	PROPN
easat-3801	2	9	,	,	PUNCT
easat-3801	2	10	southern	southern	PROPN
easat-3801	2	11	technical	technical	PROPN
easat-3801	2	12	university/	university/	NUM
easat-3801	2	13	basra	basra	PROPN
easat-3801	2	14	;	;	PUNCT
easat-3801	2	15	emad.almashkor@stu.edu.iq	emad.almashkor@stu.edu.iq	NOUN
easat-3801	2	16	(	(	PUNCT
easat-3801	2	17	i.a.m	i.a.m	ADJ
easat-3801	2	18	.	.	PUNCT
easat-3801	2	19	)	)	PUNCT
easat-3801	2	20	alaa.s.m.hadi@fgs.stu.edu.iq	alaa.s.m.hadi@fgs.stu.edu.iq	PROPN
easat-3801	2	21	(	(	PUNCT
easat-3801	2	22	a.s.m.h	a.s.m.h	PROPN
easat-3801	2	23	.	.	PUNCT
easat-3801	2	24	)	)	PUNCT
easat-3801	3	1	abstract	abstract	NOUN
easat-3801	3	2	:	:	PUNCT
easat-3801	3	3	the	the	DET
easat-3801	3	4	purpose	purpose	NOUN
easat-3801	3	5	of	of	ADP
easat-3801	3	6	this	this	DET
easat-3801	3	7	study	study	NOUN
easat-3801	3	8	is	be	AUX
easat-3801	3	9	to	to	ADP
easat-3801	3	10	measuring	measure	VERB
easat-3801	3	11	customer	customer	NOUN
easat-3801	3	12	profitability	profitability	NOUN
easat-3801	3	13	by	by	ADP
easat-3801	3	14	using	use	VERB
easat-3801	3	15	time	time	NOUN
easat-3801	3	16	-	-	PUNCT
easat-3801	3	17	driven	drive	VERB
easat-3801	3	18	activity	activity	NOUN
easat-3801	3	19	-	-	PUNCT
easat-3801	3	20	based	base	VERB
easat-3801	3	21	costing	costing	NOUN
easat-3801	3	22	(	(	PUNCT
easat-3801	3	23	tdabc	tdabc	PROPN
easat-3801	3	24	)	)	PUNCT
easat-3801	3	25	at	at	ADP
easat-3801	3	26	al	al	PROPN
easat-3801	3	27	narjis	narjis	PROPN
easat-3801	3	28	construction	construction	PROPN
easat-3801	3	29	&	&	CCONJ
easat-3801	3	30	building	building	PROPN
easat-3801	3	31	company	company	NOUN
easat-3801	3	32	.	.	PUNCT
easat-3801	4	1	a	a	DET
easat-3801	4	2	case	case	NOUN
easat-3801	4	3	study	study	NOUN
easat-3801	4	4	was	be	AUX
easat-3801	4	5	conducted	conduct	VERB
easat-3801	4	6	in	in	ADP
easat-3801	4	7	al	al	PROPN
easat-3801	4	8	narjis	narjis	PROPN
easat-3801	4	9	construction	construction	PROPN
easat-3801	4	10	&	&	CCONJ
easat-3801	4	11	building	building	PROPN
easat-3801	4	12	company	company	NOUN
easat-3801	4	13	,	,	PUNCT
easat-3801	4	14	in	in	ADP
easat-3801	4	15	one	one	NUM
easat-3801	4	16	of	of	ADP
easat-3801	4	17	its	its	PRON
easat-3801	4	18	factories	factory	NOUN
easat-3801	4	19	consisting	consist	VERB
easat-3801	4	20	of	of	ADP
easat-3801	4	21	five	five	NUM
easat-3801	4	22	production	production	NOUN
easat-3801	4	23	lines	line	NOUN
easat-3801	4	24	for	for	ADP
easat-3801	4	25	producing	produce	VERB
easat-3801	4	26	pipes	pipe	NOUN
easat-3801	4	27	of	of	ADP
easat-3801	4	28	various	various	ADJ
easat-3801	4	29	sizes	size	NOUN
easat-3801	4	30	.	.	PUNCT
easat-3801	5	1	interviews	interview	NOUN
easat-3801	5	2	,	,	PUNCT
easat-3801	5	3	direct	direct	ADJ
easat-3801	5	4	observations	observation	NOUN
easat-3801	5	5	,	,	PUNCT
easat-3801	5	6	and	and	CCONJ
easat-3801	5	7	documentation	documentation	NOUN
easat-3801	5	8	collection	collection	NOUN
easat-3801	5	9	were	be	AUX
easat-3801	5	10	used	use	VERB
easat-3801	5	11	to	to	PART
easat-3801	5	12	collect	collect	VERB
easat-3801	5	13	the	the	DET
easat-3801	5	14	data	datum	NOUN
easat-3801	5	15	.	.	PUNCT
easat-3801	6	1	the	the	DET
easat-3801	6	2	results	result	NOUN
easat-3801	6	3	showed	show	VERB
easat-3801	6	4	that	that	SCONJ
easat-3801	6	5	some	some	DET
easat-3801	6	6	customer	customer	NOUN
easat-3801	6	7	segments	segment	NOUN
easat-3801	6	8	that	that	PRON
easat-3801	6	9	were	be	AUX
easat-3801	6	10	profitable	profitable	ADJ
easat-3801	6	11	in	in	ADP
easat-3801	6	12	the	the	DET
easat-3801	6	13	traditional	traditional	ADJ
easat-3801	6	14	accounting	accounting	NOUN
easat-3801	6	15	system	system	NOUN
easat-3801	6	16	used	use	VERB
easat-3801	6	17	in	in	ADP
easat-3801	6	18	the	the	DET
easat-3801	6	19	factory	factory	NOUN
easat-3801	6	20	management	management	NOUN
easat-3801	6	21	were	be	AUX
easat-3801	6	22	identified	identify	VERB
easat-3801	6	23	as	as	ADP
easat-3801	6	24	unprofitable	unprofitable	ADJ
easat-3801	6	25	using	use	VERB
easat-3801	6	26	the	the	DET
easat-3801	6	27	method	method	NOUN
easat-3801	6	28	(	(	PUNCT
easat-3801	6	29	tdabc	tdabc	PROPN
easat-3801	6	30	)	)	PUNCT
easat-3801	6	31	.	.	PUNCT
easat-3801	7	1	only	only	ADV
easat-3801	7	2	one	one	NUM
easat-3801	7	3	factory	factory	NOUN
easat-3801	7	4	operating	operate	VERB
easat-3801	7	5	in	in	ADP
easat-3801	7	6	the	the	DET
easat-3801	7	7	company	company	NOUN
easat-3801	7	8	was	be	AUX
easat-3801	7	9	examined	examine	VERB
easat-3801	7	10	in	in	ADP
easat-3801	7	11	this	this	DET
easat-3801	7	12	research	research	NOUN
easat-3801	7	13	paper	paper	NOUN
easat-3801	7	14	.	.	PUNCT
easat-3801	8	1	therefore	therefore	ADV
easat-3801	8	2	,	,	PUNCT
easat-3801	8	3	further	further	ADJ
easat-3801	8	4	research	research	NOUN
easat-3801	8	5	should	should	AUX
easat-3801	8	6	focus	focus	VERB
easat-3801	8	7	on	on	ADP
easat-3801	8	8	implementing	implement	VERB
easat-3801	8	9	customer	customer	NOUN
easat-3801	8	10	profitability	profitability	NOUN
easat-3801	8	11	measurement	measurement	NOUN
easat-3801	8	12	using	use	VERB
easat-3801	8	13	tdabc	tdabc	PROPN
easat-3801	8	14	in	in	ADP
easat-3801	8	15	other	other	ADJ
easat-3801	8	16	factories	factory	NOUN
easat-3801	8	17	within	within	ADP
easat-3801	8	18	the	the	DET
easat-3801	8	19	company	company	NOUN
easat-3801	8	20	and	and	CCONJ
easat-3801	8	21	abroad	abroad	ADV
easat-3801	8	22	.	.	PUNCT
easat-3801	9	1	based	base	VERB
easat-3801	9	2	on	on	ADP
easat-3801	9	3	the	the	DET
easat-3801	9	4	results	result	NOUN
easat-3801	9	5	of	of	ADP
easat-3801	9	6	the	the	DET
easat-3801	9	7	study	study	NOUN
easat-3801	9	8	,	,	PUNCT
easat-3801	9	9	factory	factory	NOUN
easat-3801	9	10	management	management	NOUN
easat-3801	9	11	is	be	AUX
easat-3801	9	12	better	well	ADV
easat-3801	9	13	able	able	ADJ
easat-3801	9	14	to	to	PART
easat-3801	9	15	understand	understand	VERB
easat-3801	9	16	the	the	DET
easat-3801	9	17	profitability	profitability	NOUN
easat-3801	9	18	of	of	ADP
easat-3801	9	19	different	different	ADJ
easat-3801	9	20	customer	customer	NOUN
easat-3801	9	21	segments	segment	NOUN
easat-3801	9	22	and	and	CCONJ
easat-3801	9	23	implement	implement	VERB
easat-3801	9	24	appropriate	appropriate	ADJ
easat-3801	9	25	strategies	strategy	NOUN
easat-3801	9	26	.	.	PUNCT
easat-3801	10	1	furthermore	furthermore	ADV
easat-3801	10	2	,	,	PUNCT
easat-3801	10	3	tdabc	tdabc	PROPN
easat-3801	10	4	time	time	NOUN
easat-3801	10	5	equations	equation	NOUN
easat-3801	10	6	are	be	AUX
easat-3801	10	7	seen	see	VERB
easat-3801	10	8	as	as	ADP
easat-3801	10	9	providing	provide	VERB
easat-3801	10	10	factory	factory	NOUN
easat-3801	10	11	management	management	NOUN
easat-3801	10	12	with	with	ADP
easat-3801	10	13	an	an	DET
easat-3801	10	14	opportunity	opportunity	NOUN
easat-3801	10	15	to	to	PART
easat-3801	10	16	achieve	achieve	VERB
easat-3801	10	17	a	a	DET
easat-3801	10	18	better	well	ADJ
easat-3801	10	19	balance	balance	NOUN
easat-3801	10	20	between	between	ADP
easat-3801	10	21	the	the	DET
easat-3801	10	22	capabilities	capability	NOUN
easat-3801	10	23	offered	offer	VERB
easat-3801	10	24	in	in	ADP
easat-3801	10	25	the	the	DET
easat-3801	10	26	departments	department	NOUN
easat-3801	10	27	.	.	PUNCT
easat-3801	11	1	there	there	PRON
easat-3801	11	2	is	be	VERB
easat-3801	11	3	limited	limited	ADJ
easat-3801	11	4	research	research	NOUN
easat-3801	11	5	on	on	ADP
easat-3801	11	6	measuring	measure	VERB
easat-3801	11	7	profitability	profitability	NOUN
easat-3801	11	8	in	in	ADP
easat-3801	11	9	industrial	industrial	ADJ
easat-3801	11	10	companies	company	NOUN
easat-3801	11	11	in	in	ADP
easat-3801	11	12	general	general	ADJ
easat-3801	11	13	.	.	PUNCT
easat-3801	12	1	therefore	therefore	ADV
easat-3801	12	2	,	,	PUNCT
easat-3801	12	3	this	this	DET
easat-3801	12	4	paper	paper	NOUN
easat-3801	12	5	is	be	AUX
easat-3801	12	6	unique	unique	ADJ
easat-3801	12	7	in	in	ADP
easat-3801	12	8	the	the	DET
easat-3801	12	9	sense	sense	NOUN
easat-3801	12	10	that	that	SCONJ
easat-3801	12	11	it	it	PRON
easat-3801	12	12	analyses	analyse	VERB
easat-3801	12	13	the	the	DET
easat-3801	12	14	use	use	NOUN
easat-3801	12	15	of	of	ADP
easat-3801	12	16	tdabc	tdabc	PROPN
easat-3801	12	17	systems	system	NOUN
easat-3801	12	18	in	in	ADP
easat-3801	12	19	a	a	DET
easat-3801	12	20	real	real	ADJ
easat-3801	12	21	factory	factory	NOUN
easat-3801	12	22	case	case	NOUN
easat-3801	12	23	and	and	CCONJ
easat-3801	12	24	for	for	ADP
easat-3801	12	25	the	the	DET
easat-3801	12	26	first	first	ADJ
easat-3801	12	27	time	time	NOUN
easat-3801	12	28	in	in	ADP
easat-3801	12	29	basra	basra	PROPN
easat-3801	12	30	governorate	governorate	PROPN
easat-3801	12	31	(	(	PUNCT
easat-3801	12	32	iraq	iraq	PROPN
easat-3801	12	33	)	)	PUNCT
easat-3801	12	34	.	.	PUNCT
easat-3801	13	1	keywords	keyword	NOUN
easat-3801	13	2	:	:	PUNCT
easat-3801	13	3	activity	activity	NOUN
easat-3801	13	4	based	base	VERB
easat-3801	13	5	costs	cost	NOUN
easat-3801	13	6	,	,	PUNCT
easat-3801	13	7	customers	customer	NOUN
easat-3801	13	8	,	,	PUNCT
easat-3801	13	9	profit	profit	NOUN
easat-3801	13	10	.	.	PUNCT
easat-3801	14	1	1	1	X
easat-3801	14	2	.	.	X
easat-3801	14	3	introduction	introduction	NOUN
easat-3801	14	4	with	with	ADP
easat-3801	14	5	the	the	DET
easat-3801	14	6	advancement	advancement	NOUN
easat-3801	14	7	of	of	ADP
easat-3801	14	8	technology	technology	NOUN
easat-3801	14	9	,	,	PUNCT
easat-3801	14	10	implementing	implement	VERB
easat-3801	14	11	a	a	DET
easat-3801	14	12	time	time	NOUN
easat-3801	14	13	-	-	PUNCT
easat-3801	14	14	driven	drive	VERB
easat-3801	14	15	activity	activity	NOUN
easat-3801	14	16	-	-	PUNCT
easat-3801	14	17	based	base	VERB
easat-3801	14	18	costing	costing	NOUN
easat-3801	14	19	(	(	PUNCT
easat-3801	14	20	tdabc	tdabc	ADJ
easat-3801	14	21	)	)	PUNCT
easat-3801	14	22	system	system	NOUN
easat-3801	14	23	has	have	AUX
easat-3801	14	24	become	become	VERB
easat-3801	14	25	easier	easy	ADJ
easat-3801	14	26	and	and	CCONJ
easat-3801	14	27	more	more	ADV
easat-3801	14	28	efficient	efficient	ADJ
easat-3801	14	29	.	.	PUNCT
easat-3801	15	1	the	the	DET
easat-3801	15	2	use	use	NOUN
easat-3801	15	3	of	of	ADP
easat-3801	15	4	integrated	integrate	VERB
easat-3801	15	5	erp	erp	NOUN
easat-3801	15	6	and	and	CCONJ
easat-3801	15	7	crm	crm	PROPN
easat-3801	15	8	systems	system	NOUN
easat-3801	15	9	allows	allow	VERB
easat-3801	15	10	decision	decision	NOUN
easat-3801	15	11	makers	maker	NOUN
easat-3801	15	12	to	to	PART
easat-3801	15	13	access	access	VERB
easat-3801	15	14	timely	timely	ADJ
easat-3801	15	15	data	datum	NOUN
easat-3801	15	16	,	,	PUNCT
easat-3801	15	17	paving	pave	VERB
easat-3801	15	18	the	the	DET
easat-3801	15	19	way	way	NOUN
easat-3801	15	20	for	for	ADP
easat-3801	15	21	improved	improved	ADJ
easat-3801	15	22	cost	cost	NOUN
easat-3801	15	23	management	management	NOUN
easat-3801	15	24	efficiency	efficiency	NOUN
easat-3801	15	25	.	.	PUNCT
easat-3801	16	1	these	these	DET
easat-3801	16	2	tools	tool	NOUN
easat-3801	16	3	and	and	CCONJ
easat-3801	16	4	software	software	NOUN
easat-3801	16	5	simplify	simplify	VERB
easat-3801	16	6	tracking	track	VERB
easat-3801	16	7	time	time	NOUN
easat-3801	16	8	usage	usage	NOUN
easat-3801	16	9	for	for	ADP
easat-3801	16	10	different	different	ADJ
easat-3801	16	11	activities	activity	NOUN
easat-3801	16	12	,	,	PUNCT
easat-3801	16	13	updating	update	VERB
easat-3801	16	14	costs	cost	NOUN
easat-3801	16	15	,	,	PUNCT
easat-3801	16	16	and	and	CCONJ
easat-3801	16	17	running	run	VERB
easat-3801	16	18	scenario	scenario	NOUN
easat-3801	16	19	analyses	analysis	NOUN
easat-3801	16	20	.	.	PUNCT
easat-3801	17	1	moreover	moreover	ADV
easat-3801	17	2	,	,	PUNCT
easat-3801	17	3	the	the	DET
easat-3801	17	4	high	high	ADJ
easat-3801	17	5	scalability	scalability	NOUN
easat-3801	17	6	of	of	ADP
easat-3801	17	7	tdabc	tdabc	PROPN
easat-3801	17	8	allows	allow	VERB
easat-3801	17	9	for	for	ADP
easat-3801	17	10	the	the	DET
easat-3801	17	11	effective	effective	ADJ
easat-3801	17	12	management	management	NOUN
easat-3801	17	13	of	of	ADP
easat-3801	17	14	a	a	DET
easat-3801	17	15	large	large	ADJ
easat-3801	17	16	number	number	NOUN
easat-3801	17	17	of	of	ADP
easat-3801	17	18	transactions	transaction	NOUN
easat-3801	17	19	.	.	PUNCT
easat-3801	18	1	(	(	PUNCT
easat-3801	18	2	erik	erik	PROPN
easat-3801	18	3	,	,	PUNCT
easat-3801	18	4	2023	2023	NUM
easat-3801	18	5	:	:	PUNCT
easat-3801	18	6	23	23	NUM
easat-3801	18	7	erik	erik	NOUN
easat-3801	18	8	)	)	PUNCT
easat-3801	18	9	in	in	ADP
easat-3801	18	10	today	today	NOUN
easat-3801	18	11	's	's	PART
easat-3801	18	12	business	business	NOUN
easat-3801	18	13	world	world	NOUN
easat-3801	18	14	,	,	PUNCT
easat-3801	18	15	competition	competition	NOUN
easat-3801	18	16	is	be	AUX
easat-3801	18	17	one	one	NUM
easat-3801	18	18	of	of	ADP
easat-3801	18	19	the	the	DET
easat-3801	18	20	features	feature	NOUN
easat-3801	18	21	of	of	ADP
easat-3801	18	22	the	the	DET
easat-3801	18	23	modern	modern	ADJ
easat-3801	18	24	era	era	NOUN
easat-3801	18	25	,	,	PUNCT
easat-3801	18	26	which	which	PRON
easat-3801	18	27	prompted	prompt	VERB
easat-3801	18	28	companies	company	NOUN
easat-3801	18	29	to	to	PART
easat-3801	18	30	search	search	VERB
easat-3801	18	31	for	for	ADP
easat-3801	18	32	competitive	competitive	ADJ
easat-3801	18	33	advantages	advantage	NOUN
easat-3801	18	34	,	,	PUNCT
easat-3801	18	35	the	the	DET
easat-3801	18	36	most	most	ADV
easat-3801	18	37	prominent	prominent	ADJ
easat-3801	18	38	of	of	ADP
easat-3801	18	39	which	which	PRON
easat-3801	18	40	was	be	AUX
easat-3801	18	41	the	the	DET
easat-3801	18	42	cost	cost	NOUN
easat-3801	18	43	of	of	ADP
easat-3801	18	44	the	the	DET
easat-3801	18	45	product	product	NOUN
easat-3801	18	46	and	and	CCONJ
easat-3801	18	47	service	service	NOUN
easat-3801	18	48	,	,	PUNCT
easat-3801	18	49	especially	especially	ADV
easat-3801	18	50	indirect	indirect	ADJ
easat-3801	18	51	costs	cost	NOUN
easat-3801	18	52	,	,	PUNCT
easat-3801	18	53	as	as	SCONJ
easat-3801	18	54	they	they	PRON
easat-3801	18	55	have	have	AUX
easat-3801	18	56	become	become	VERB
easat-3801	18	57	a	a	DET
easat-3801	18	58	large	large	ADJ
easat-3801	18	59	part	part	NOUN
easat-3801	18	60	of	of	ADP
easat-3801	18	61	the	the	DET
easat-3801	18	62	product	product	NOUN
easat-3801	18	63	costs	cost	NOUN
easat-3801	18	64	.	.	PUNCT
easat-3801	19	1	each	each	DET
easat-3801	19	2	company	company	NOUN
easat-3801	19	3	also	also	ADV
easat-3801	19	4	has	have	VERB
easat-3801	19	5	activities	activity	NOUN
easat-3801	19	6	that	that	PRON
easat-3801	19	7	can	can	AUX
easat-3801	19	8	be	be	AUX
easat-3801	19	9	identified	identify	VERB
easat-3801	19	10	,	,	PUNCT
easat-3801	19	11	measured	measure	VERB
easat-3801	19	12	,	,	PUNCT
easat-3801	19	13	and	and	CCONJ
easat-3801	19	14	thus	thus	ADV
easat-3801	19	15	improved	improve	VERB
easat-3801	19	16	to	to	PART
easat-3801	19	17	improve	improve	VERB
easat-3801	19	18	business	business	NOUN
easat-3801	19	19	performance	performance	NOUN
easat-3801	19	20	.	.	PUNCT
easat-3801	20	1	by	by	ADP
easat-3801	20	2	using	use	VERB
easat-3801	20	3	the	the	DET
easat-3801	20	4	time	time	NOUN
easat-3801	20	5	-	-	PUNCT
easat-3801	20	6	driven	drive	VERB
easat-3801	20	7	activity	activity	NOUN
easat-3801	20	8	-	-	PUNCT
easat-3801	20	9	based	base	VERB
easat-3801	20	10	costing	costing	NOUN
easat-3801	20	11	system	system	NOUN
easat-3801	20	12	as	as	ADP
easat-3801	20	13	a	a	DET
easat-3801	20	14	method	method	NOUN
easat-3801	20	15	of	of	ADP
easat-3801	20	16	cost	cost	NOUN
easat-3801	20	17	estimation	estimation	NOUN
easat-3801	20	18	,	,	PUNCT
easat-3801	20	19	we	we	PRON
easat-3801	20	20	can	can	AUX
easat-3801	20	21	open	open	VERB
easat-3801	20	22	the	the	DET
easat-3801	20	23	way	way	NOUN
easat-3801	20	24	to	to	PART
easat-3801	20	25	analyse	analyse	VERB
easat-3801	20	26	variance	variance	NOUN
easat-3801	20	27	and	and	CCONJ
easat-3801	20	28	manage	manage	VERB
easat-3801	20	29	resources	resource	NOUN
easat-3801	20	30	to	to	PART
easat-3801	20	31	make	make	VERB
easat-3801	20	32	activities	activity	NOUN
easat-3801	20	33	more	more	ADV
easat-3801	20	34	efficient	efficient	ADJ
easat-3801	20	35	and	and	CCONJ
easat-3801	20	36	effective	effective	ADJ
easat-3801	20	37	,	,	PUNCT
easat-3801	20	38	thus	thus	ADV
easat-3801	20	39	affecting	affect	VERB
easat-3801	20	40	unit	unit	NOUN
easat-3801	20	41	costs	cost	NOUN
easat-3801	20	42	,	,	PUNCT
easat-3801	20	43	prices	price	NOUN
easat-3801	20	44	,	,	PUNCT
easat-3801	20	45	and	and	CCONJ
easat-3801	20	46	profits	profit	NOUN
easat-3801	20	47	.	.	PUNCT
easat-3801	21	1	therefore	therefore	ADV
easat-3801	21	2	,	,	PUNCT
easat-3801	21	3	measuring	measure	VERB
easat-3801	21	4	customer	customer	NOUN
easat-3801	21	5	profitability	profitability	NOUN
easat-3801	21	6	is	be	AUX
easat-3801	21	7	a	a	DET
easat-3801	21	8	management	management	NOUN
easat-3801	21	9	accounting	accounting	NOUN
easat-3801	21	10	method	method	NOUN
easat-3801	21	11	that	that	PRON
easat-3801	21	12	allows	allow	VERB
easat-3801	21	13	companies	company	NOUN
easat-3801	21	14	to	to	PART
easat-3801	21	15	determine	determine	VERB
easat-3801	21	16	the	the	DET
easat-3801	21	17	total	total	ADJ
easat-3801	21	18	profit	profit	NOUN
easat-3801	21	19	achieved	achieve	VERB
easat-3801	21	20	by	by	ADP
easat-3801	21	21	the	the	DET
easat-3801	21	22	customer	customer	NOUN
easat-3801	21	23	.	.	PUNCT
easat-3801	22	1	a	a	DET
easat-3801	22	2	profitable	profitable	ADJ
easat-3801	22	3	customer	customer	NOUN
easat-3801	22	4	is	be	AUX
easat-3801	22	5	the	the	DET
easat-3801	22	6	person	person	NOUN
easat-3801	22	7	who	who	PRON
easat-3801	22	8	generates	generate	VERB
easat-3801	22	9	a	a	DET
easat-3801	22	10	greater	great	ADJ
easat-3801	22	11	flow	flow	NOUN
easat-3801	22	12	of	of	ADP
easat-3801	22	13	acquisition	acquisition	NOUN
easat-3801	22	14	,	,	PUNCT
easat-3801	22	15	selling	selling	NOUN
easat-3801	22	16	,	,	PUNCT
easat-3801	22	17	and	and	CCONJ
easat-3801	22	18	service	service	NOUN
easat-3801	22	19	costs	cost	NOUN
easat-3801	22	20	.	.	PUNCT
easat-3801	23	1	companies	company	NOUN
easat-3801	23	2	calculate	calculate	VERB
easat-3801	23	3	the	the	DET
easat-3801	23	4	cost	cost	NOUN
easat-3801	23	5	of	of	ADP
easat-3801	23	6	acquisition	acquisition	NOUN
easat-3801	23	7	at	at	ADP
easat-3801	23	8	the	the	DET
easat-3801	23	9	customer	customer	NOUN
easat-3801	23	10	level	level	NOUN
easat-3801	23	11	or	or	CCONJ
easat-3801	23	12	for	for	ADP
easat-3801	23	13	the	the	DET
easat-3801	23	14	entire	entire	ADJ
easat-3801	23	15	group	group	NOUN
easat-3801	23	16	of	of	ADP
easat-3801	23	17	customers	customer	NOUN
easat-3801	23	18	.	.	PUNCT
easat-3801	24	1	the	the	DET
easat-3801	24	2	main	main	ADJ
easat-3801	24	3	problem	problem	NOUN
easat-3801	24	4	here	here	ADV
easat-3801	24	5	is	be	AUX
easat-3801	24	6	that	that	SCONJ
easat-3801	24	7	when	when	SCONJ
easat-3801	24	8	a	a	DET
easat-3801	24	9	company	company	NOUN
easat-3801	24	10	focuses	focus	VERB
easat-3801	24	11	more	more	ADJ
easat-3801	24	12	on	on	ADP
easat-3801	24	13	products	product	NOUN
easat-3801	24	14	,	,	PUNCT
easat-3801	24	15	departments	department	NOUN
easat-3801	24	16	and	and	CCONJ
easat-3801	24	17	office	office	NOUN
easat-3801	24	18	locations	location	NOUN
easat-3801	24	19	,	,	PUNCT
easat-3801	24	20	it	it	PRON
easat-3801	24	21	often	often	ADV
easat-3801	24	22	loses	lose	VERB
easat-3801	24	23	focus	focus	NOUN
easat-3801	24	24	on	on	ADP
easat-3801	24	25	customers	customer	NOUN
easat-3801	24	26	.	.	PUNCT
easat-3801	25	1	as	as	ADP
easat-3801	25	2	a	a	DET
easat-3801	25	3	result	result	NOUN
easat-3801	25	4	,	,	PUNCT
easat-3801	25	5	the	the	DET
easat-3801	25	6	company	company	NOUN
easat-3801	25	7	sometimes	sometimes	ADV
easat-3801	25	8	has	have	VERB
easat-3801	25	9	to	to	PART
easat-3801	25	10	bear	bear	VERB
easat-3801	25	11	the	the	DET
easat-3801	25	12	cost	cost	NOUN
easat-3801	25	13	of	of	ADP
easat-3801	25	14	maintaining	maintain	VERB
easat-3801	25	15	unprofitable	unprofitable	ADJ
easat-3801	25	16	customers	customer	NOUN
easat-3801	25	17	,	,	PUNCT
easat-3801	25	18	which	which	PRON
easat-3801	25	19	harms	harm	VERB
easat-3801	25	20	their	their	PRON
easat-3801	25	21	business	business	NOUN
easat-3801	25	22	.	.	PUNCT
easat-3801	26	1	while	while	SCONJ
easat-3801	26	2	measuring	measure	VERB
easat-3801	26	3	customer	customer	NOUN
easat-3801	26	4	profitability	profitability	NOUN
easat-3801	26	5	allows	allow	VERB
easat-3801	26	6	the	the	DET
easat-3801	26	7	company	company	NOUN
easat-3801	26	8	to	to	ADP
easat-3801	26	9	8348	8348	NUM
easat-3801	26	10	edelweiss	edelweiss	PROPN
easat-3801	26	11	applied	apply	VERB
easat-3801	26	12	science	science	NOUN
easat-3801	26	13	and	and	CCONJ
easat-3801	26	14	technology	technology	NOUN
easat-3801	26	15	issn	issn	PROPN
easat-3801	26	16	:	:	PUNCT
easat-3801	26	17	2576	2576	NUM
easat-3801	26	18	-	-	SYM
easat-3801	26	19	8484	8484	NUM
easat-3801	26	20	vol	vol	NOUN
easat-3801	26	21	.	.	PROPN
easat-3801	26	22	8	8	NUM
easat-3801	26	23	,	,	PUNCT
easat-3801	26	24	no	no	INTJ
easat-3801	26	25	.	.	NOUN
easat-3801	27	1	6	6	NUM
easat-3801	27	2	:	:	SYM
easat-3801	27	3	8347	8347	NUM
easat-3801	27	4	-	-	SYM
easat-3801	27	5	8367	8367	NUM
easat-3801	27	6	,	,	PUNCT
easat-3801	27	7	2024	2024	NUM
easat-3801	27	8	doi	doi	NOUN
easat-3801	27	9	:	:	PUNCT
easat-3801	27	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	27	11	©	©	PROPN
easat-3801	27	12	2024	2024	NUM
easat-3801	27	13	by	by	ADP
easat-3801	27	14	the	the	DET
easat-3801	27	15	authors	author	NOUN
easat-3801	27	16	;	;	PUNCT
easat-3801	27	17	licensee	licensee	PROPN
easat-3801	27	18	learning	learn	VERB
easat-3801	27	19	gate	gate	NOUN
easat-3801	27	20	evaluate	evaluate	VERB
easat-3801	27	21	its	its	PRON
easat-3801	27	22	customers	customer	NOUN
easat-3801	27	23	and	and	CCONJ
easat-3801	27	24	know	know	VERB
easat-3801	27	25	how	how	SCONJ
easat-3801	27	26	beneficial	beneficial	ADJ
easat-3801	27	27	it	it	PRON
easat-3801	27	28	is	be	AUX
easat-3801	27	29	to	to	PART
easat-3801	27	30	maintain	maintain	VERB
easat-3801	27	31	them	they	PRON
easat-3801	27	32	.	.	PUNCT
easat-3801	28	1	based	base	VERB
easat-3801	28	2	on	on	ADP
easat-3801	28	3	this	this	DET
easat-3801	28	4	value	value	NOUN
easat-3801	28	5	,	,	PUNCT
easat-3801	28	6	they	they	PRON
easat-3801	28	7	can	can	AUX
easat-3801	28	8	determine	determine	VERB
easat-3801	28	9	the	the	DET
easat-3801	28	10	cost	cost	NOUN
easat-3801	28	11	of	of	ADP
easat-3801	28	12	serving	serve	VERB
easat-3801	28	13	them	they	PRON
easat-3801	28	14	or	or	CCONJ
easat-3801	28	15	even	even	ADV
easat-3801	28	16	decide	decide	VERB
easat-3801	28	17	whether	whether	SCONJ
easat-3801	28	18	to	to	PART
easat-3801	28	19	continue	continue	VERB
easat-3801	28	20	or	or	CCONJ
easat-3801	28	21	leave	leave	VERB
easat-3801	28	22	them	they	PRON
easat-3801	28	23	.	.	PUNCT
easat-3801	29	1	sometimes	sometimes	ADV
easat-3801	29	2	the	the	DET
easat-3801	29	3	size	size	NOUN
easat-3801	29	4	of	of	ADP
easat-3801	29	5	customers	customer	NOUN
easat-3801	29	6	may	may	AUX
easat-3801	29	7	not	not	PART
easat-3801	29	8	be	be	AUX
easat-3801	29	9	directly	directly	ADV
easat-3801	29	10	proportional	proportional	ADJ
easat-3801	29	11	to	to	ADP
easat-3801	29	12	its	its	PRON
easat-3801	29	13	profitability	profitability	NOUN
easat-3801	29	14	,	,	PUNCT
easat-3801	29	15	and	and	CCONJ
easat-3801	29	16	even	even	ADV
easat-3801	29	17	large	large	ADJ
easat-3801	29	18	customers	customer	NOUN
easat-3801	29	19	can	can	AUX
easat-3801	29	20	turn	turn	VERB
easat-3801	29	21	into	into	ADP
easat-3801	29	22	unprofitable	unprofitable	ADJ
easat-3801	29	23	customers	customer	NOUN
easat-3801	29	24	for	for	ADP
easat-3801	29	25	the	the	DET
easat-3801	29	26	business	business	NOUN
easat-3801	29	27	.	.	PUNCT
easat-3801	30	1	therefore	therefore	ADV
easat-3801	30	2	,	,	PUNCT
easat-3801	30	3	the	the	DET
easat-3801	30	4	company	company	NOUN
easat-3801	30	5	,	,	PUNCT
easat-3801	30	6	regardless	regardless	ADV
easat-3801	30	7	of	of	ADP
easat-3801	30	8	its	its	PRON
easat-3801	30	9	business	business	NOUN
easat-3801	30	10	activities	activity	NOUN
easat-3801	30	11	,	,	PUNCT
easat-3801	30	12	should	should	AUX
easat-3801	30	13	rely	rely	VERB
easat-3801	30	14	on	on	ADP
easat-3801	30	15	time	time	NOUN
easat-3801	30	16	-	-	PUNCT
easat-3801	30	17	oriented	orient	VERB
easat-3801	30	18	activity	activity	NOUN
easat-3801	30	19	-	-	PUNCT
easat-3801	30	20	based	base	VERB
easat-3801	30	21	costing	costing	NOUN
easat-3801	30	22	(	(	PUNCT
easat-3801	30	23	tdabc	tdabc	PROPN
easat-3801	30	24	)	)	PUNCT
easat-3801	30	25	.	.	PUNCT
easat-3801	31	1	it	it	PRON
easat-3801	31	2	is	be	AUX
easat-3801	31	3	a	a	DET
easat-3801	31	4	potential	potential	ADJ
easat-3801	31	5	solution	solution	NOUN
easat-3801	31	6	for	for	ADP
easat-3801	31	7	profitability	profitability	NOUN
easat-3801	31	8	analysis	analysis	NOUN
easat-3801	31	9	,	,	PUNCT
easat-3801	31	10	especially	especially	ADV
easat-3801	31	11	in	in	ADP
easat-3801	31	12	industries	industry	NOUN
easat-3801	31	13	with	with	ADP
easat-3801	31	14	high	high	ADJ
easat-3801	31	15	overhead	overhead	ADJ
easat-3801	31	16	costs	cost	NOUN
easat-3801	31	17	and	and	CCONJ
easat-3801	31	18	a	a	DET
easat-3801	31	19	large	large	ADJ
easat-3801	31	20	number	number	NOUN
easat-3801	31	21	of	of	ADP
easat-3801	31	22	logistics	logistic	NOUN
easat-3801	31	23	or	or	CCONJ
easat-3801	31	24	sales	sale	NOUN
easat-3801	31	25	transactions	transaction	NOUN
easat-3801	31	26	,	,	PUNCT
easat-3801	31	27	which	which	PRON
easat-3801	31	28	makes	make	VERB
easat-3801	31	29	updating	update	VERB
easat-3801	31	30	the	the	DET
easat-3801	31	31	traditional	traditional	ADJ
easat-3801	31	32	abc	abc	PROPN
easat-3801	31	33	model	model	NOUN
easat-3801	31	34	expensive	expensive	ADJ
easat-3801	31	35	.	.	PUNCT
easat-3801	32	1	despite	despite	SCONJ
easat-3801	32	2	the	the	DET
easat-3801	32	3	diversity	diversity	NOUN
easat-3801	32	4	of	of	ADP
easat-3801	32	5	tdabc	tdabc	PROPN
easat-3801	32	6	literature	literature	NOUN
easat-3801	32	7	,	,	PUNCT
easat-3801	32	8	little	little	ADJ
easat-3801	32	9	is	be	AUX
easat-3801	32	10	known	know	VERB
easat-3801	32	11	about	about	ADP
easat-3801	32	12	how	how	SCONJ
easat-3801	32	13	a	a	DET
easat-3801	32	14	company	company	NOUN
easat-3801	32	15	’s	’s	PART
easat-3801	32	16	customer	customer	NOUN
easat-3801	32	17	base	base	NOUN
easat-3801	32	18	affects	affect	VERB
easat-3801	32	19	the	the	DET
easat-3801	32	20	way	way	NOUN
easat-3801	32	21	profitability	profitability	NOUN
easat-3801	32	22	management	management	NOUN
easat-3801	32	23	systems	system	NOUN
easat-3801	32	24	are	be	AUX
easat-3801	32	25	developed	develop	VERB
easat-3801	32	26	.	.	PUNCT
easat-3801	33	1	accordingly	accordingly	ADV
easat-3801	33	2	,	,	PUNCT
easat-3801	33	3	this	this	DET
easat-3801	33	4	study	study	NOUN
easat-3801	33	5	relies	rely	VERB
easat-3801	33	6	on	on	ADP
easat-3801	33	7	the	the	DET
easat-3801	33	8	classification	classification	NOUN
easat-3801	33	9	provided	provide	VERB
easat-3801	33	10	by	by	ADP
easat-3801	33	11	kubler	kubler	NOUN
easat-3801	33	12	(	(	PUNCT
easat-3801	33	13	radiol	radiol	PROPN
easat-3801	33	14	,	,	PUNCT
easat-3801	33	15	2021	2021	NUM
easat-3801	33	16	:	:	PUNCT
easat-3801	33	17	94	94	NUM
easat-3801	33	18	)	)	PUNCT
easat-3801	33	19	and	and	CCONJ
easat-3801	33	20	focuses	focus	VERB
easat-3801	33	21	on	on	ADP
easat-3801	33	22	the	the	DET
easat-3801	33	23	use	use	NOUN
easat-3801	33	24	of	of	ADP
easat-3801	33	25	tdabc	tdabc	PROPN
easat-3801	33	26	to	to	PART
easat-3801	33	27	measure	measure	VERB
easat-3801	33	28	customer	customer	NOUN
easat-3801	33	29	profitability	profitability	NOUN
easat-3801	33	30	(	(	PUNCT
easat-3801	33	31	cpa	cpa	NOUN
easat-3801	33	32	)	)	PUNCT
easat-3801	33	33	,	,	PUNCT
easat-3801	33	34	so	so	CCONJ
easat-3801	33	35	the	the	DET
easat-3801	33	36	purpose	purpose	NOUN
easat-3801	33	37	of	of	ADP
easat-3801	33	38	this	this	DET
easat-3801	33	39	study	study	NOUN
easat-3801	33	40	is	be	AUX
easat-3801	33	41	to	to	PART
easat-3801	33	42	investigate	investigate	VERB
easat-3801	33	43	how	how	SCONJ
easat-3801	33	44	companies	company	NOUN
easat-3801	33	45	with	with	ADP
easat-3801	33	46	different	different	ADJ
easat-3801	33	47	customers	customer	NOUN
easat-3801	33	48	use	use	VERB
easat-3801	33	49	time	time	NOUN
easat-3801	33	50	-	-	PUNCT
easat-3801	33	51	driven	drive	VERB
easat-3801	33	52	activity	activity	NOUN
easat-3801	33	53	-	-	PUNCT
easat-3801	33	54	based	base	VERB
easat-3801	33	55	costing	costing	NOUN
easat-3801	33	56	to	to	PART
easat-3801	33	57	measure	measure	VERB
easat-3801	33	58	their	their	PRON
easat-3801	33	59	customer	customer	NOUN
easat-3801	33	60	profitability	profitability	NOUN
easat-3801	33	61	.	.	PUNCT
easat-3801	34	1	2	2	X
easat-3801	34	2	.	.	X
easat-3801	34	3	research	research	NOUN
easat-3801	34	4	methodology	methodology	NOUN
easat-3801	34	5	and	and	CCONJ
easat-3801	34	6	literature	literature	NOUN
easat-3801	34	7	review	review	NOUN
easat-3801	34	8	2.1	2.1	NUM
easat-3801	34	9	.	.	PUNCT
easat-3801	35	1	the	the	DET
easat-3801	35	2	research	research	NOUN
easat-3801	35	3	problem	problem	NOUN
easat-3801	35	4	obtaining	obtain	VERB
easat-3801	35	5	accurate	accurate	ADJ
easat-3801	35	6	information	information	NOUN
easat-3801	35	7	about	about	ADP
easat-3801	35	8	customer	customer	NOUN
easat-3801	35	9	profitability	profitability	NOUN
easat-3801	35	10	requires	require	VERB
easat-3801	35	11	the	the	DET
easat-3801	35	12	use	use	NOUN
easat-3801	35	13	of	of	ADP
easat-3801	35	14	an	an	DET
easat-3801	35	15	appropriate	appropriate	ADJ
easat-3801	35	16	costing	cost	VERB
easat-3801	35	17	system	system	NOUN
easat-3801	35	18	.	.	PUNCT
easat-3801	36	1	customer	customer	NOUN
easat-3801	36	2	profitability	profitability	NOUN
easat-3801	36	3	analysis	analysis	NOUN
easat-3801	36	4	(	(	PUNCT
easat-3801	36	5	cpa	cpa	NOUN
easat-3801	36	6	)	)	PUNCT
easat-3801	36	7	requires	require	VERB
easat-3801	36	8	allocating	allocate	VERB
easat-3801	36	9	revenues	revenue	NOUN
easat-3801	36	10	and	and	CCONJ
easat-3801	36	11	costs	cost	NOUN
easat-3801	36	12	to	to	ADP
easat-3801	36	13	specific	specific	ADJ
easat-3801	36	14	customers	customer	NOUN
easat-3801	36	15	in	in	ADP
easat-3801	36	16	a	a	DET
easat-3801	36	17	way	way	NOUN
easat-3801	36	18	that	that	PRON
easat-3801	36	19	can	can	AUX
easat-3801	36	20	be	be	AUX
easat-3801	36	21	calculated	calculate	VERB
easat-3801	36	22	individually	individually	ADV
easat-3801	36	23	.	.	PUNCT
easat-3801	37	1	given	give	VERB
easat-3801	37	2	the	the	DET
easat-3801	37	3	increasing	increase	VERB
easat-3801	37	4	size	size	NOUN
easat-3801	37	5	and	and	CCONJ
easat-3801	37	6	organizational	organizational	ADJ
easat-3801	37	7	complexity	complexity	NOUN
easat-3801	37	8	of	of	ADP
easat-3801	37	9	the	the	DET
easat-3801	37	10	service	service	NOUN
easat-3801	37	11	,	,	PUNCT
easat-3801	37	12	kaplan	kaplan	PROPN
easat-3801	37	13	and	and	CCONJ
easat-3801	37	14	narayanan	narayanan	PROPN
easat-3801	37	15	(	(	PUNCT
easat-3801	37	16	2001	2001	NUM
easat-3801	37	17	)	)	PUNCT
easat-3801	37	18	show	show	VERB
easat-3801	37	19	that	that	SCONJ
easat-3801	37	20	understanding	understand	VERB
easat-3801	37	21	customer	customer	NOUN
easat-3801	37	22	profitability	profitability	NOUN
easat-3801	37	23	analysis	analysis	NOUN
easat-3801	37	24	is	be	AUX
easat-3801	37	25	particularly	particularly	ADV
easat-3801	37	26	important	important	ADJ
easat-3801	37	27	for	for	ADP
easat-3801	37	28	service	service	NOUN
easat-3801	37	29	companies	company	NOUN
easat-3801	37	30	.	.	PUNCT
easat-3801	38	1	in	in	ADP
easat-3801	38	2	fact	fact	NOUN
easat-3801	38	3	,	,	PUNCT
easat-3801	38	4	for	for	ADP
easat-3801	38	5	service	service	NOUN
easat-3801	38	6	companies	company	NOUN
easat-3801	38	7	,	,	PUNCT
easat-3801	38	8	cpa	cpa	PROPN
easat-3801	38	9	is	be	AUX
easat-3801	38	10	more	more	ADV
easat-3801	38	11	important	important	ADJ
easat-3801	38	12	than	than	ADP
easat-3801	38	13	for	for	ADP
easat-3801	38	14	production	production	NOUN
easat-3801	38	15	companies	company	NOUN
easat-3801	38	16	because	because	SCONJ
easat-3801	38	17	the	the	DET
easat-3801	38	18	cost	cost	NOUN
easat-3801	38	19	of	of	ADP
easat-3801	38	20	providing	provide	VERB
easat-3801	38	21	a	a	DET
easat-3801	38	22	service	service	NOUN
easat-3801	38	23	is	be	AUX
easat-3801	38	24	generally	generally	ADV
easat-3801	38	25	determined	determine	VERB
easat-3801	38	26	by	by	ADP
easat-3801	38	27	customer	customer	NOUN
easat-3801	38	28	behaviour	behaviour	NOUN
easat-3801	38	29	.	.	PUNCT
easat-3801	39	1	the	the	DET
easat-3801	39	2	cost	cost	NOUN
easat-3801	39	3	of	of	ADP
easat-3801	39	4	finding	find	VERB
easat-3801	39	5	and	and	CCONJ
easat-3801	39	6	acquiring	acquire	VERB
easat-3801	39	7	a	a	DET
easat-3801	39	8	new	new	ADJ
easat-3801	39	9	customer	customer	NOUN
easat-3801	39	10	in	in	ADP
easat-3801	39	11	service	service	NOUN
easat-3801	39	12	companies	company	NOUN
easat-3801	39	13	is	be	AUX
easat-3801	39	14	five	five	NUM
easat-3801	39	15	times	time	NOUN
easat-3801	39	16	greater	great	ADJ
easat-3801	39	17	than	than	ADP
easat-3801	39	18	the	the	DET
easat-3801	39	19	cost	cost	NOUN
easat-3801	39	20	of	of	ADP
easat-3801	39	21	retaining	retain	VERB
easat-3801	39	22	existing	exist	VERB
easat-3801	39	23	customers	customer	NOUN
easat-3801	39	24	(	(	PUNCT
easat-3801	39	25	saravana	saravana	PROPN
easat-3801	39	26	.	.	PROPN
easat-3801	39	27	2022:2	2022:2	NUM
easat-3801	39	28	)	)	PUNCT
easat-3801	39	29	.	.	PUNCT
easat-3801	40	1	therefore	therefore	ADV
easat-3801	40	2	,	,	PUNCT
easat-3801	40	3	the	the	DET
easat-3801	40	4	successful	successful	ADJ
easat-3801	40	5	implementation	implementation	NOUN
easat-3801	40	6	of	of	ADP
easat-3801	40	7	customer	customer	NOUN
easat-3801	40	8	profitability	profitability	NOUN
easat-3801	40	9	measurement	measurement	NOUN
easat-3801	40	10	and	and	CCONJ
easat-3801	40	11	analysis	analysis	NOUN
easat-3801	40	12	in	in	ADP
easat-3801	40	13	order	order	NOUN
easat-3801	40	14	to	to	PART
easat-3801	40	15	maintain	maintain	VERB
easat-3801	40	16	profitable	profitable	ADJ
easat-3801	40	17	relationships	relationship	NOUN
easat-3801	40	18	with	with	ADP
easat-3801	40	19	existing	exist	VERB
easat-3801	40	20	customers	customer	NOUN
easat-3801	40	21	is	be	AUX
easat-3801	40	22	essential	essential	ADJ
easat-3801	40	23	for	for	ADP
easat-3801	40	24	service	service	NOUN
easat-3801	40	25	companies	company	NOUN
easat-3801	40	26	.	.	PUNCT
easat-3801	41	1	furthermore	furthermore	ADV
easat-3801	41	2	,	,	PUNCT
easat-3801	41	3	emphasizes	emphasize	VERB
easat-3801	41	4	that	that	SCONJ
easat-3801	41	5	the	the	DET
easat-3801	41	6	effective	effective	ADJ
easat-3801	41	7	use	use	NOUN
easat-3801	41	8	of	of	ADP
easat-3801	41	9	customer	customer	NOUN
easat-3801	41	10	profitability	profitability	NOUN
easat-3801	41	11	analysis	analysis	NOUN
easat-3801	41	12	enables	enable	VERB
easat-3801	41	13	companies	company	NOUN
easat-3801	41	14	to	to	PART
easat-3801	41	15	increase	increase	VERB
easat-3801	41	16	customer	customer	NOUN
easat-3801	41	17	satisfaction	satisfaction	NOUN
easat-3801	41	18	and	and	CCONJ
easat-3801	41	19	enhance	enhance	VERB
easat-3801	41	20	profitability	profitability	NOUN
easat-3801	41	21	.	.	PUNCT
easat-3801	42	1	in	in	ADP
easat-3801	42	2	light	light	NOUN
easat-3801	42	3	of	of	ADP
easat-3801	42	4	the	the	DET
easat-3801	42	5	above	above	NOUN
easat-3801	42	6	,	,	PUNCT
easat-3801	42	7	the	the	DET
easat-3801	42	8	research	research	NOUN
easat-3801	42	9	problem	problem	NOUN
easat-3801	42	10	can	can	AUX
easat-3801	42	11	be	be	AUX
easat-3801	42	12	framed	frame	VERB
easat-3801	42	13	by	by	ADP
easat-3801	42	14	answering	answer	VERB
easat-3801	42	15	the	the	DET
easat-3801	42	16	following	follow	VERB
easat-3801	42	17	question	question	NOUN
easat-3801	42	18	:	:	PUNCT
easat-3801	42	19	•	•	NOUN
easat-3801	42	20	does	do	AUX
easat-3801	42	21	measuring	measure	VERB
easat-3801	42	22	customer	customer	NOUN
easat-3801	42	23	profitability	profitability	NOUN
easat-3801	42	24	using	use	VERB
easat-3801	42	25	the	the	DET
easat-3801	42	26	tdabc	tdabc	ADJ
easat-3801	42	27	system	system	NOUN
easat-3801	42	28	accurately	accurately	ADV
easat-3801	42	29	measure	measure	VERB
easat-3801	42	30	and	and	CCONJ
easat-3801	42	31	determine	determine	VERB
easat-3801	42	32	customer	customer	NOUN
easat-3801	42	33	profitability	profitability	NOUN
easat-3801	42	34	and	and	CCONJ
easat-3801	42	35	provide	provide	VERB
easat-3801	42	36	appropriate	appropriate	ADJ
easat-3801	42	37	information	information	NOUN
easat-3801	42	38	for	for	ADP
easat-3801	42	39	the	the	DET
easat-3801	42	40	cost	cost	NOUN
easat-3801	42	41	management	management	NOUN
easat-3801	42	42	process	process	NOUN
easat-3801	42	43	?	?	PUNCT
easat-3801	43	1	2.2	2.2	NUM
easat-3801	43	2	.	.	PUNCT
easat-3801	43	3	importance	importance	NOUN
easat-3801	43	4	of	of	ADP
easat-3801	43	5	the	the	DET
easat-3801	43	6	study	study	NOUN
easat-3801	43	7	measuring	measure	VERB
easat-3801	43	8	and	and	CCONJ
easat-3801	43	9	analysing	analyse	VERB
easat-3801	43	10	customer	customer	NOUN
easat-3801	43	11	profitability	profitability	NOUN
easat-3801	43	12	is	be	AUX
easat-3801	43	13	important	important	ADJ
easat-3801	43	14	because	because	SCONJ
easat-3801	43	15	it	it	PRON
easat-3801	43	16	allows	allow	VERB
easat-3801	43	17	companies	company	NOUN
easat-3801	43	18	to	to	PART
easat-3801	43	19	prioritize	prioritize	VERB
easat-3801	43	20	their	their	PRON
easat-3801	43	21	efforts	effort	NOUN
easat-3801	43	22	and	and	CCONJ
easat-3801	43	23	resources	resource	NOUN
easat-3801	43	24	based	base	VERB
easat-3801	43	25	on	on	ADP
easat-3801	43	26	the	the	DET
easat-3801	43	27	profitability	profitability	NOUN
easat-3801	43	28	of	of	ADP
easat-3801	43	29	different	different	ADJ
easat-3801	43	30	customer	customer	NOUN
easat-3801	43	31	segments	segment	NOUN
easat-3801	43	32	.	.	PUNCT
easat-3801	44	1	therefore	therefore	ADV
easat-3801	44	2	,	,	PUNCT
easat-3801	44	3	measuring	measure	VERB
easat-3801	44	4	and	and	CCONJ
easat-3801	44	5	analysing	analyse	VERB
easat-3801	44	6	customer	customer	NOUN
easat-3801	44	7	profitability	profitability	NOUN
easat-3801	44	8	is	be	AUX
easat-3801	44	9	vital	vital	ADJ
easat-3801	44	10	to	to	ADP
easat-3801	44	11	business	business	NOUN
easat-3801	44	12	success	success	NOUN
easat-3801	44	13	,	,	PUNCT
easat-3801	44	14	because	because	SCONJ
easat-3801	44	15	cpa	cpa	NOUN
easat-3801	44	16	allows	allow	VERB
easat-3801	44	17	a	a	DET
easat-3801	44	18	company	company	NOUN
easat-3801	44	19	to	to	PART
easat-3801	44	20	identify	identify	VERB
easat-3801	44	21	which	which	PRON
easat-3801	44	22	customers	customer	NOUN
easat-3801	44	23	are	be	AUX
easat-3801	44	24	making	make	VERB
easat-3801	44	25	it	it	PRON
easat-3801	44	26	money	money	NOUN
easat-3801	44	27	and	and	CCONJ
easat-3801	44	28	which	which	PRON
easat-3801	44	29	are	be	AUX
easat-3801	44	30	causing	cause	VERB
easat-3801	44	31	it	it	PRON
easat-3801	44	32	to	to	PART
easat-3801	44	33	spend	spend	VERB
easat-3801	44	34	its	its	PRON
easat-3801	44	35	resources	resource	NOUN
easat-3801	44	36	without	without	ADP
easat-3801	44	37	much	much	ADJ
easat-3801	44	38	return	return	NOUN
easat-3801	44	39	.	.	PUNCT
easat-3801	45	1	most	most	ADJ
easat-3801	45	2	companies	company	NOUN
easat-3801	45	3	still	still	ADV
easat-3801	45	4	use	use	VERB
easat-3801	45	5	traditional	traditional	ADJ
easat-3801	45	6	methods	method	NOUN
easat-3801	45	7	of	of	ADP
easat-3801	45	8	allocating	allocate	VERB
easat-3801	45	9	overhead	overhead	ADJ
easat-3801	45	10	costs	cost	NOUN
easat-3801	45	11	to	to	ADP
easat-3801	45	12	customers	customer	NOUN
easat-3801	45	13	,	,	PUNCT
easat-3801	45	14	which	which	PRON
easat-3801	45	15	distorts	distort	VERB
easat-3801	45	16	customer	customer	NOUN
easat-3801	45	17	profitability	profitability	NOUN
easat-3801	45	18	and	and	CCONJ
easat-3801	45	19	makes	make	VERB
easat-3801	45	20	it	it	PRON
easat-3801	45	21	difficult	difficult	ADJ
easat-3801	45	22	to	to	PART
easat-3801	45	23	distinguish	distinguish	VERB
easat-3801	45	24	profitable	profitable	ADJ
easat-3801	45	25	from	from	ADP
easat-3801	45	26	unprofitable	unprofitable	ADJ
easat-3801	45	27	customers	customer	NOUN
easat-3801	45	28	.	.	PUNCT
easat-3801	46	1	typical	typical	ADJ
easat-3801	46	2	costs	cost	NOUN
easat-3801	46	3	of	of	ADP
easat-3801	46	4	customer	customer	NOUN
easat-3801	46	5	retention	retention	NOUN
easat-3801	46	6	include	include	VERB
easat-3801	46	7	things	thing	NOUN
easat-3801	46	8	like	like	ADP
easat-3801	46	9	marketing	marketing	NOUN
easat-3801	46	10	,	,	PUNCT
easat-3801	46	11	customer	customer	NOUN
easat-3801	46	12	service	service	NOUN
easat-3801	46	13	,	,	PUNCT
easat-3801	46	14	selling	sell	VERB
easat-3801	46	15	expenses	expense	NOUN
easat-3801	46	16	,	,	PUNCT
easat-3801	46	17	and	and	CCONJ
easat-3801	46	18	other	other	ADJ
easat-3801	46	19	operating	operating	NOUN
easat-3801	46	20	expenses	expense	NOUN
easat-3801	46	21	.	.	PUNCT
easat-3801	47	1	analysing	analyse	VERB
easat-3801	47	2	these	these	DET
easat-3801	47	3	customer	customer	NOUN
easat-3801	47	4	-	-	PUNCT
easat-3801	47	5	specific	specific	ADJ
easat-3801	47	6	expenses	expense	NOUN
easat-3801	47	7	using	use	VERB
easat-3801	47	8	a	a	DET
easat-3801	47	9	time	time	NOUN
easat-3801	47	10	-	-	PUNCT
easat-3801	47	11	driven	drive	VERB
easat-3801	47	12	activity	activity	NOUN
easat-3801	47	13	-	-	PUNCT
easat-3801	47	14	based	base	VERB
easat-3801	47	15	costing	costing	NOUN
easat-3801	47	16	system	system	NOUN
easat-3801	47	17	enables	enable	VERB
easat-3801	47	18	a	a	DET
easat-3801	47	19	company	company	NOUN
easat-3801	47	20	to	to	PART
easat-3801	47	21	improve	improve	VERB
easat-3801	47	22	its	its	PRON
easat-3801	47	23	profitability	profitability	NOUN
easat-3801	47	24	by	by	ADP
easat-3801	47	25	identifying	identify	VERB
easat-3801	47	26	unprofitable	unprofitable	ADJ
easat-3801	47	27	customers	customer	NOUN
easat-3801	47	28	and	and	CCONJ
easat-3801	47	29	then	then	ADV
easat-3801	47	30	trying	try	VERB
easat-3801	47	31	to	to	PART
easat-3801	47	32	get	get	AUX
easat-3801	47	33	rid	rid	VERB
easat-3801	47	34	of	of	ADP
easat-3801	47	35	them	they	PRON
easat-3801	47	36	or	or	CCONJ
easat-3801	47	37	reduce	reduce	VERB
easat-3801	47	38	the	the	DET
easat-3801	47	39	cost	cost	NOUN
easat-3801	47	40	of	of	ADP
easat-3801	47	41	servicing	service	VERB
easat-3801	47	42	them	they	PRON
easat-3801	47	43	.	.	PUNCT
easat-3801	48	1	it	it	PRON
easat-3801	48	2	is	be	AUX
easat-3801	48	3	also	also	ADV
easat-3801	48	4	useful	useful	ADJ
easat-3801	48	5	to	to	PART
easat-3801	48	6	know	know	VERB
easat-3801	48	7	the	the	DET
easat-3801	48	8	profit	profit	NOUN
easat-3801	48	9	(	(	PUNCT
easat-3801	48	10	rather	rather	ADV
easat-3801	48	11	than	than	ADP
easat-3801	48	12	revenue	revenue	NOUN
easat-3801	48	13	)	)	PUNCT
easat-3801	48	14	that	that	SCONJ
easat-3801	48	15	a	a	DET
easat-3801	48	16	customer	customer	NOUN
easat-3801	48	17	generates	generate	VERB
easat-3801	48	18	,	,	PUNCT
easat-3801	48	19	and	and	CCONJ
easat-3801	48	20	thus	thus	ADV
easat-3801	48	21	measuring	measure	VERB
easat-3801	48	22	customer	customer	NOUN
easat-3801	48	23	profitability	profitability	NOUN
easat-3801	48	24	aims	aim	VERB
easat-3801	48	25	to	to	PART
easat-3801	48	26	achieve	achieve	VERB
easat-3801	48	27	this	this	PRON
easat-3801	48	28	.	.	PUNCT
easat-3801	49	1	2.3	2.3	NUM
easat-3801	49	2	.	.	PUNCT
easat-3801	50	1	study	study	NOUN
easat-3801	50	2	objectives	objective	NOUN
easat-3801	50	3	in	in	ADP
easat-3801	50	4	light	light	NOUN
easat-3801	50	5	of	of	ADP
easat-3801	50	6	the	the	DET
easat-3801	50	7	problem	problem	NOUN
easat-3801	50	8	and	and	CCONJ
easat-3801	50	9	importance	importance	NOUN
easat-3801	50	10	,	,	PUNCT
easat-3801	50	11	the	the	DET
easat-3801	50	12	current	current	ADJ
easat-3801	50	13	study	study	NOUN
easat-3801	50	14	aims	aim	VERB
easat-3801	50	15	to	to	PART
easat-3801	50	16	achieve	achieve	VERB
easat-3801	50	17	the	the	DET
easat-3801	50	18	following	following	ADJ
easat-3801	50	19	objectives	objective	NOUN
easat-3801	50	20	:	:	PUNCT
easat-3801	50	21	•	•	NUM
easat-3801	50	22	identify	identify	VERB
easat-3801	50	23	the	the	DET
easat-3801	50	24	model	model	NOUN
easat-3801	50	25	used	use	VERB
easat-3801	50	26	to	to	PART
easat-3801	50	27	calculate	calculate	VERB
easat-3801	50	28	the	the	DET
easat-3801	50	29	cost	cost	NOUN
easat-3801	50	30	of	of	ADP
easat-3801	50	31	customer	customer	NOUN
easat-3801	50	32	service	service	NOUN
easat-3801	50	33	and	and	CCONJ
easat-3801	50	34	determine	determine	VERB
easat-3801	50	35	profitability	profitability	NOUN
easat-3801	50	36	in	in	ADP
easat-3801	50	37	the	the	DET
easat-3801	50	38	study	study	NOUN
easat-3801	50	39	sample	sample	NOUN
easat-3801	50	40	company	company	NOUN
easat-3801	50	41	.	.	PUNCT
easat-3801	51	1	8349	8349	NUM
easat-3801	51	2	edelweiss	edelweiss	PROPN
easat-3801	51	3	applied	apply	VERB
easat-3801	51	4	science	science	NOUN
easat-3801	51	5	and	and	CCONJ
easat-3801	51	6	technology	technology	NOUN
easat-3801	51	7	issn	issn	PROPN
easat-3801	51	8	:	:	PUNCT
easat-3801	51	9	2576	2576	NUM
easat-3801	51	10	-	-	SYM
easat-3801	51	11	8484	8484	NUM
easat-3801	51	12	vol	vol	NOUN
easat-3801	51	13	.	.	PROPN
easat-3801	51	14	8	8	NUM
easat-3801	51	15	,	,	PUNCT
easat-3801	51	16	no	no	INTJ
easat-3801	51	17	.	.	NOUN
easat-3801	52	1	6	6	NUM
easat-3801	52	2	:	:	SYM
easat-3801	52	3	8347	8347	NUM
easat-3801	52	4	-	-	SYM
easat-3801	52	5	8367	8367	NUM
easat-3801	52	6	,	,	PUNCT
easat-3801	52	7	2024	2024	NUM
easat-3801	52	8	doi	doi	NOUN
easat-3801	52	9	:	:	PUNCT
easat-3801	52	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	52	11	©	©	PROPN
easat-3801	52	12	2024	2024	NUM
easat-3801	52	13	by	by	ADP
easat-3801	52	14	the	the	DET
easat-3801	52	15	authors	author	NOUN
easat-3801	52	16	;	;	PUNCT
easat-3801	52	17	licensee	licensee	PROPN
easat-3801	52	18	learning	learning	NOUN
easat-3801	52	19	gate	gate	VERB
easat-3801	52	20	•	•	ADJ
easat-3801	52	21	use	use	VERB
easat-3801	52	22	time	time	NOUN
easat-3801	52	23	-	-	PUNCT
easat-3801	52	24	driven	drive	VERB
easat-3801	52	25	activity	activity	NOUN
easat-3801	52	26	costing	cost	VERB
easat-3801	52	27	as	as	ADP
easat-3801	52	28	a	a	DET
easat-3801	52	29	more	more	ADV
easat-3801	52	30	accurate	accurate	ADJ
easat-3801	52	31	method	method	NOUN
easat-3801	52	32	for	for	ADP
easat-3801	52	33	estimating	estimate	VERB
easat-3801	52	34	the	the	DET
easat-3801	52	35	cost	cost	NOUN
easat-3801	52	36	of	of	ADP
easat-3801	52	37	customer	customer	NOUN
easat-3801	52	38	service	service	NOUN
easat-3801	52	39	in	in	ADP
easat-3801	52	40	the	the	DET
easat-3801	52	41	sample	sample	NOUN
easat-3801	52	42	company	company	NOUN
easat-3801	52	43	.	.	PUNCT
easat-3801	53	1	•	•	NUM
easat-3801	53	2	enable	enable	VERB
easat-3801	53	3	the	the	DET
easat-3801	53	4	study	study	NOUN
easat-3801	53	5	sample	sample	NOUN
easat-3801	53	6	company	company	NOUN
easat-3801	53	7	to	to	PART
easat-3801	53	8	improve	improve	VERB
easat-3801	53	9	its	its	PRON
easat-3801	53	10	profitability	profitability	NOUN
easat-3801	53	11	by	by	ADP
easat-3801	53	12	identifying	identify	VERB
easat-3801	53	13	unprofitable	unprofitable	ADJ
easat-3801	53	14	customers	customer	NOUN
easat-3801	53	15	.	.	PUNCT
easat-3801	54	1	•	•	NOUN
easat-3801	54	2	diagnose	diagnose	VERB
easat-3801	54	3	the	the	DET
easat-3801	54	4	nature	nature	NOUN
easat-3801	54	5	of	of	ADP
easat-3801	54	6	the	the	DET
easat-3801	54	7	true	true	ADJ
easat-3801	54	8	cause	cause	VERB
easat-3801	54	9	-	-	PUNCT
easat-3801	54	10	and	and	CCONJ
easat-3801	54	11	-	-	PUNCT
easat-3801	54	12	effect	effect	NOUN
easat-3801	54	13	relationships	relationship	NOUN
easat-3801	54	14	between	between	ADP
easat-3801	54	15	time	time	NOUN
easat-3801	54	16	,	,	PUNCT
easat-3801	54	17	volume	volume	NOUN
easat-3801	54	18	and	and	CCONJ
easat-3801	54	19	cost	cost	NOUN
easat-3801	54	20	price	price	NOUN
easat-3801	54	21	in	in	ADP
easat-3801	54	22	the	the	DET
easat-3801	54	23	study	study	NOUN
easat-3801	54	24	sample	sample	NOUN
easat-3801	54	25	company	company	NOUN
easat-3801	54	26	.	.	PUNCT
easat-3801	55	1	•	•	NOUN
easat-3801	55	2	enabling	enable	VERB
easat-3801	55	3	cost	cost	NOUN
easat-3801	55	4	management	management	NOUN
easat-3801	55	5	to	to	PART
easat-3801	55	6	improve	improve	VERB
easat-3801	55	7	its	its	PRON
easat-3801	55	8	performance	performance	NOUN
easat-3801	55	9	by	by	ADP
easat-3801	55	10	taking	take	VERB
easat-3801	55	11	appropriate	appropriate	ADJ
easat-3801	55	12	measures	measure	NOUN
easat-3801	55	13	to	to	PART
easat-3801	55	14	reduce	reduce	VERB
easat-3801	55	15	the	the	DET
easat-3801	55	16	time	time	NOUN
easat-3801	55	17	required	require	VERB
easat-3801	55	18	for	for	ADP
easat-3801	55	19	customer	customer	NOUN
easat-3801	55	20	requests	request	NOUN
easat-3801	55	21	.	.	PUNCT
easat-3801	56	1	2.4	2.4	NUM
easat-3801	56	2	.	.	PUNCT
easat-3801	57	1	study	study	NOUN
easat-3801	57	2	hypothesis	hypothesis	NOUN
easat-3801	57	3	in	in	ADP
easat-3801	57	4	light	light	NOUN
easat-3801	57	5	of	of	ADP
easat-3801	57	6	the	the	DET
easat-3801	57	7	problem	problem	NOUN
easat-3801	57	8	and	and	CCONJ
easat-3801	57	9	objectives	objective	NOUN
easat-3801	58	1	,	,	PUNCT
easat-3801	58	2	the	the	DET
easat-3801	58	3	research	research	NOUN
easat-3801	58	4	was	be	AUX
easat-3801	58	5	based	base	VERB
easat-3801	58	6	on	on	ADP
easat-3801	58	7	a	a	DET
easat-3801	58	8	main	main	ADJ
easat-3801	58	9	hypothesis	hypothesis	NOUN
easat-3801	58	10	,	,	PUNCT
easat-3801	58	11	which	which	PRON
easat-3801	58	12	is	be	AUX
easat-3801	58	13	:	:	PUNCT
easat-3801	58	14	"	"	PUNCT
easat-3801	58	15	measuring	measure	VERB
easat-3801	58	16	customer	customer	NOUN
easat-3801	58	17	profitability	profitability	NOUN
easat-3801	58	18	using	use	VERB
easat-3801	58	19	tdabc	tdabc	PROPN
easat-3801	58	20	helps	help	VERB
easat-3801	58	21	to	to	PART
easat-3801	58	22	more	more	ADV
easat-3801	58	23	accurately	accurately	ADV
easat-3801	58	24	determine	determine	VERB
easat-3801	58	25	customer	customer	NOUN
easat-3801	58	26	profitability	profitability	NOUN
easat-3801	58	27	and	and	CCONJ
easat-3801	58	28	provide	provide	VERB
easat-3801	58	29	relevant	relevant	ADJ
easat-3801	58	30	information	information	NOUN
easat-3801	58	31	for	for	ADP
easat-3801	58	32	the	the	DET
easat-3801	58	33	cost	cost	NOUN
easat-3801	58	34	management	management	NOUN
easat-3801	58	35	process	process	NOUN
easat-3801	58	36	.	.	PUNCT
easat-3801	58	37	"	"	PUNCT
easat-3801	59	1	2.5	2.5	NUM
easat-3801	59	2	.	.	PUNCT
easat-3801	60	1	study	study	NOUN
easat-3801	60	2	limitations	limitation	NOUN
easat-3801	60	3	first	first	ADV
easat-3801	60	4	:	:	PUNCT
easat-3801	60	5	the	the	DET
easat-3801	60	6	spatial	spatial	ADJ
easat-3801	60	7	boundaries	boundary	NOUN
easat-3801	60	8	of	of	ADP
easat-3801	60	9	the	the	DET
easat-3801	60	10	study	study	NOUN
easat-3801	60	11	:	:	PUNCT
easat-3801	60	12	al	al	PROPN
easat-3801	60	13	-	-	PUNCT
easat-3801	60	14	nargis	nargis	ADJ
easat-3801	60	15	pipe	pipe	NOUN
easat-3801	60	16	production	production	NOUN
easat-3801	60	17	company	company	NOUN
easat-3801	60	18	,	,	PUNCT
easat-3801	60	19	was	be	AUX
easat-3801	60	20	selected	select	VERB
easat-3801	60	21	as	as	ADP
easat-3801	60	22	a	a	DET
easat-3801	60	23	sample	sample	NOUN
easat-3801	60	24	for	for	ADP
easat-3801	60	25	the	the	DET
easat-3801	60	26	study	study	NOUN
easat-3801	60	27	,	,	PUNCT
easat-3801	60	28	specifically	specifically	ADV
easat-3801	60	29	the	the	DET
easat-3801	60	30	pipe	pipe	NOUN
easat-3801	60	31	factory	factory	NOUN
easat-3801	60	32	in	in	ADP
easat-3801	60	33	which	which	PRON
easat-3801	60	34	the	the	DET
easat-3801	60	35	research	research	NOUN
easat-3801	60	36	was	be	AUX
easat-3801	60	37	applied	apply	VERB
easat-3801	60	38	.	.	PUNCT
easat-3801	61	1	second	second	ADJ
easat-3801	61	2	:	:	PUNCT
easat-3801	61	3	time	time	NOUN
easat-3801	61	4	limits	limit	NOUN
easat-3801	61	5	of	of	ADP
easat-3801	61	6	the	the	DET
easat-3801	61	7	study	study	NOUN
easat-3801	61	8	data	datum	NOUN
easat-3801	61	9	for	for	ADP
easat-3801	61	10	the	the	DET
easat-3801	61	11	year	year	NOUN
easat-3801	61	12	(	(	PUNCT
easat-3801	61	13	2023	2023	NUM
easat-3801	61	14	)	)	PUNCT
easat-3801	61	15	has	have	AUX
easat-3801	61	16	been	be	AUX
easat-3801	61	17	adopted	adopt	VERB
easat-3801	61	18	for	for	ADP
easat-3801	61	19	the	the	DET
easat-3801	61	20	pipe	pipe	NOUN
easat-3801	61	21	factory	factory	NOUN
easat-3801	61	22	records	record	NOUN
easat-3801	61	23	.	.	PUNCT
easat-3801	62	1	2.6	2.6	NUM
easat-3801	62	2	.	.	PUNCT
easat-3801	62	3	study	study	NOUN
easat-3801	62	4	method	method	NOUN
easat-3801	62	5	the	the	DET
easat-3801	62	6	study	study	NOUN
easat-3801	62	7	relied	rely	VERB
easat-3801	62	8	on	on	ADP
easat-3801	62	9	the	the	DET
easat-3801	62	10	applied	apply	VERB
easat-3801	62	11	scientific	scientific	ADJ
easat-3801	62	12	approach	approach	NOUN
easat-3801	62	13	in	in	ADP
easat-3801	62	14	collecting	collect	VERB
easat-3801	62	15	data	datum	NOUN
easat-3801	62	16	related	relate	VERB
easat-3801	62	17	to	to	ADP
easat-3801	62	18	the	the	DET
easat-3801	62	19	model	model	NOUN
easat-3801	62	20	of	of	ADP
easat-3801	62	21	the	the	DET
easat-3801	62	22	time	time	NOUN
easat-3801	62	23	-	-	PUNCT
easat-3801	62	24	driven	drive	VERB
easat-3801	62	25	activity	activity	NOUN
easat-3801	62	26	costing	cost	VERB
easat-3801	62	27	system	system	NOUN
easat-3801	62	28	to	to	PART
easat-3801	62	29	measure	measure	VERB
easat-3801	62	30	customer	customer	NOUN
easat-3801	62	31	profitability	profitability	NOUN
easat-3801	62	32	.	.	PUNCT
easat-3801	63	1	2.7	2.7	NUM
easat-3801	63	2	.	.	PUNCT
easat-3801	64	1	study	study	NOUN
easat-3801	64	2	variables	variable	NOUN
easat-3801	64	3	1	1	NUM
easat-3801	64	4	.	.	PUNCT
easat-3801	65	1	independent	independent	ADJ
easat-3801	65	2	variable	variable	NOUN
easat-3801	65	3	:	:	PUNCT
easat-3801	65	4	time	time	NOUN
easat-3801	65	5	-	-	PUNCT
easat-3801	65	6	driven	drive	VERB
easat-3801	65	7	activity	activity	NOUN
easat-3801	65	8	-	-	PUNCT
easat-3801	65	9	based	base	VERB
easat-3801	65	10	costing	costing	NOUN
easat-3801	65	11	system	system	NOUN
easat-3801	65	12	.	.	PUNCT
easat-3801	66	1	2	2	X
easat-3801	66	2	.	.	X
easat-3801	66	3	dependent	dependent	ADJ
easat-3801	66	4	variable	variable	NOUN
easat-3801	66	5	:	:	PUNCT
easat-3801	66	6	customer	customer	NOUN
easat-3801	66	7	profitability	profitability	NOUN
easat-3801	66	8	.	.	PUNCT
easat-3801	67	1	2.8	2.8	NUM
easat-3801	67	2	.	.	PUNCT
easat-3801	67	3	study	study	NOUN
easat-3801	67	4	model	model	NOUN
easat-3801	67	5	figure	figure	NOUN
easat-3801	67	6	1	1	NUM
easat-3801	67	7	shows	show	VERB
easat-3801	67	8	the	the	DET
easat-3801	67	9	hypothetical	hypothetical	ADJ
easat-3801	67	10	research	research	NOUN
easat-3801	67	11	plan	plan	NOUN
easat-3801	67	12	,	,	PUNCT
easat-3801	67	13	which	which	PRON
easat-3801	67	14	depicts	depict	VERB
easat-3801	67	15	the	the	DET
easat-3801	67	16	nature	nature	NOUN
easat-3801	67	17	of	of	ADP
easat-3801	67	18	the	the	DET
easat-3801	67	19	relationship	relationship	NOUN
easat-3801	67	20	between	between	ADP
easat-3801	67	21	the	the	DET
easat-3801	67	22	variables	variable	NOUN
easat-3801	67	23	,	,	PUNCT
easat-3801	67	24	the	the	DET
easat-3801	67	25	independent	independent	ADJ
easat-3801	67	26	variable	variable	NOUN
easat-3801	67	27	(	(	PUNCT
easat-3801	67	28	time	time	NOUN
easat-3801	67	29	-	-	PUNCT
easat-3801	67	30	driven	drive	VERB
easat-3801	67	31	activity	activity	NOUN
easat-3801	67	32	-	-	PUNCT
easat-3801	67	33	based	base	VERB
easat-3801	67	34	costing	costing	NOUN
easat-3801	67	35	system	system	NOUN
easat-3801	67	36	)	)	PUNCT
easat-3801	67	37	and	and	CCONJ
easat-3801	67	38	the	the	DET
easat-3801	67	39	dependent	dependent	ADJ
easat-3801	67	40	variable	variable	NOUN
easat-3801	67	41	(	(	PUNCT
easat-3801	67	42	customer	customer	NOUN
easat-3801	67	43	profitability	profitability	NOUN
easat-3801	67	44	)	)	PUNCT
easat-3801	67	45	,	,	PUNCT
easat-3801	67	46	which	which	PRON
easat-3801	67	47	embodies	embody	VERB
easat-3801	67	48	the	the	DET
easat-3801	67	49	problem	problem	NOUN
easat-3801	67	50	and	and	CCONJ
easat-3801	67	51	importance	importance	NOUN
easat-3801	67	52	of	of	ADP
easat-3801	67	53	the	the	DET
easat-3801	67	54	study	study	NOUN
easat-3801	67	55	and	and	CCONJ
easat-3801	67	56	the	the	DET
easat-3801	67	57	objectives	objective	NOUN
easat-3801	67	58	it	it	PRON
easat-3801	67	59	seeks	seek	VERB
easat-3801	67	60	to	to	PART
easat-3801	67	61	achieve	achieve	VERB
easat-3801	67	62	,	,	PUNCT
easat-3801	67	63	based	base	VERB
easat-3801	67	64	on	on	ADP
easat-3801	67	65	previous	previous	ADJ
easat-3801	67	66	studies	study	NOUN
easat-3801	67	67	and	and	CCONJ
easat-3801	67	68	the	the	DET
easat-3801	67	69	ideas	idea	NOUN
easat-3801	67	70	they	they	PRON
easat-3801	67	71	produced	produce	VERB
easat-3801	67	72	for	for	ADP
easat-3801	67	73	a	a	DET
easat-3801	67	74	group	group	NOUN
easat-3801	67	75	of	of	ADP
easat-3801	67	76	researchers	researcher	NOUN
easat-3801	67	77	and	and	CCONJ
easat-3801	67	78	those	those	PRON
easat-3801	67	79	interested	interested	ADJ
easat-3801	67	80	in	in	ADP
easat-3801	67	81	this	this	DET
easat-3801	67	82	field	field	NOUN
easat-3801	67	83	.	.	PUNCT
easat-3801	68	1	8350	8350	NUM
easat-3801	68	2	edelweiss	edelweiss	PROPN
easat-3801	68	3	applied	apply	VERB
easat-3801	68	4	science	science	NOUN
easat-3801	68	5	and	and	CCONJ
easat-3801	68	6	technology	technology	NOUN
easat-3801	68	7	issn	issn	PROPN
easat-3801	68	8	:	:	PUNCT
easat-3801	68	9	2576	2576	NUM
easat-3801	68	10	-	-	SYM
easat-3801	68	11	8484	8484	NUM
easat-3801	68	12	vol	vol	NOUN
easat-3801	68	13	.	.	PROPN
easat-3801	68	14	8	8	NUM
easat-3801	68	15	,	,	PUNCT
easat-3801	68	16	no	no	INTJ
easat-3801	68	17	.	.	NOUN
easat-3801	69	1	6	6	NUM
easat-3801	69	2	:	:	SYM
easat-3801	69	3	8347	8347	NUM
easat-3801	69	4	-	-	SYM
easat-3801	69	5	8367	8367	NUM
easat-3801	69	6	,	,	PUNCT
easat-3801	69	7	2024	2024	NUM
easat-3801	69	8	doi	doi	NOUN
easat-3801	69	9	:	:	PUNCT
easat-3801	69	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	69	11	©	©	PROPN
easat-3801	69	12	2024	2024	NUM
easat-3801	69	13	by	by	ADP
easat-3801	69	14	the	the	DET
easat-3801	69	15	authors	author	NOUN
easat-3801	69	16	;	;	PUNCT
easat-3801	69	17	licensee	licensee	PROPN
easat-3801	69	18	learning	learn	VERB
easat-3801	69	19	gate	gate	NOUN
easat-3801	69	20	figure	figure	NOUN
easat-3801	69	21	1	1	NUM
easat-3801	69	22	.	.	PUNCT
easat-3801	70	1	the	the	DET
easat-3801	70	2	hypothetical	hypothetical	ADJ
easat-3801	70	3	research	research	NOUN
easat-3801	70	4	plan	plan	NOUN
easat-3801	70	5	.	.	PUNCT
easat-3801	71	1	3	3	X
easat-3801	71	2	.	.	X
easat-3801	71	3	cognitive	cognitive	ADJ
easat-3801	71	4	foundations	foundation	NOUN
easat-3801	71	5	•	•	ADV
easat-3801	71	6	measuring	measure	VERB
easat-3801	71	7	customer	customer	NOUN
easat-3801	71	8	profitability	profitability	NOUN
easat-3801	71	9	•	•	NOUN
easat-3801	71	10	customer	customer	NOUN
easat-3801	71	11	profitability	profitability	NOUN
easat-3801	71	12	measurement	measurement	NOUN
easat-3801	71	13	concept	concept	NOUN
easat-3801	71	14	and	and	CCONJ
easat-3801	71	15	definition	definition	NOUN
easat-3801	71	16	the	the	DET
easat-3801	71	17	idea	idea	NOUN
easat-3801	71	18	of	of	ADP
easat-3801	71	19	tracking	tracking	NOUN
easat-3801	71	20	revenues	revenue	NOUN
easat-3801	71	21	and	and	CCONJ
easat-3801	71	22	costs	cost	NOUN
easat-3801	71	23	at	at	ADP
easat-3801	71	24	the	the	DET
easat-3801	71	25	customer	customer	NOUN
easat-3801	71	26	or	or	CCONJ
easat-3801	71	27	sector	sector	NOUN
easat-3801	71	28	level	level	NOUN
easat-3801	71	29	is	be	AUX
easat-3801	71	30	not	not	PART
easat-3801	71	31	new	new	ADJ
easat-3801	71	32	,	,	PUNCT
easat-3801	71	33	as	as	SCONJ
easat-3801	71	34	customer	customer	NOUN
easat-3801	71	35	profitability	profitability	NOUN
easat-3801	71	36	has	have	AUX
easat-3801	71	37	actually	actually	ADV
easat-3801	71	38	been	be	AUX
easat-3801	71	39	a	a	DET
easat-3801	71	40	topic	topic	NOUN
easat-3801	71	41	of	of	ADP
easat-3801	71	42	interest	interest	NOUN
easat-3801	71	43	for	for	ADP
easat-3801	71	44	half	half	DET
easat-3801	71	45	a	a	DET
easat-3801	71	46	century	century	NOUN
easat-3801	71	47	.	.	PUNCT
easat-3801	72	1	during	during	ADP
easat-3801	72	2	the	the	DET
easat-3801	72	3	seventies	seventy	NOUN
easat-3801	72	4	and	and	CCONJ
easat-3801	72	5	early	early	ADJ
easat-3801	72	6	eighties	eighty	NOUN
easat-3801	72	7	,	,	PUNCT
easat-3801	72	8	the	the	DET
easat-3801	72	9	advantages	advantage	NOUN
easat-3801	72	10	of	of	ADP
easat-3801	72	11	measuring	measure	VERB
easat-3801	72	12	customer	customer	NOUN
easat-3801	72	13	profitability	profitability	NOUN
easat-3801	72	14	were	be	AUX
easat-3801	72	15	identified	identify	VERB
easat-3801	72	16	by	by	ADP
easat-3801	72	17	(	(	PUNCT
easat-3801	72	18	dunne	dunne	PROPN
easat-3801	72	19	,	,	PUNCT
easat-3801	72	20	et	et	PROPN
easat-3801	72	21	al	al	PROPN
easat-3801	72	22	,	,	PUNCT
easat-3801	72	23	1977	1977	NUM
easat-3801	72	24	:	:	PUNCT
easat-3801	72	25	75	75	NUM
easat-3801	72	26	)	)	PUNCT
easat-3801	72	27	.	.	PUNCT
easat-3801	73	1	there	there	PRON
easat-3801	73	2	are	be	VERB
easat-3801	73	3	many	many	ADJ
easat-3801	73	4	points	point	NOUN
easat-3801	73	5	of	of	ADP
easat-3801	73	6	view	view	NOUN
easat-3801	73	7	that	that	PRON
easat-3801	73	8	have	have	AUX
easat-3801	73	9	addressed	address	VERB
easat-3801	73	10	the	the	DET
easat-3801	73	11	definition	definition	NOUN
easat-3801	73	12	of	of	ADP
easat-3801	73	13	customer	customer	NOUN
easat-3801	73	14	profitability	profitability	NOUN
easat-3801	73	15	by	by	ADP
easat-3801	73	16	those	those	PRON
easat-3801	73	17	interested	interested	ADJ
easat-3801	73	18	and	and	CCONJ
easat-3801	73	19	researchers	researcher	NOUN
easat-3801	73	20	,	,	PUNCT
easat-3801	73	21	although	although	SCONJ
easat-3801	73	22	they	they	PRON
easat-3801	73	23	differed	differ	VERB
easat-3801	73	24	in	in	ADP
easat-3801	73	25	points	point	NOUN
easat-3801	73	26	of	of	ADP
easat-3801	73	27	view	view	NOUN
easat-3801	73	28	,	,	PUNCT
easat-3801	73	29	they	they	PRON
easat-3801	73	30	agreed	agree	VERB
easat-3801	73	31	in	in	ADP
easat-3801	73	32	terms	term	NOUN
easat-3801	73	33	of	of	ADP
easat-3801	73	34	content	content	NOUN
easat-3801	73	35	.	.	PUNCT
easat-3801	74	1	among	among	ADP
easat-3801	74	2	these	these	DET
easat-3801	74	3	definitions	definition	NOUN
easat-3801	74	4	.	.	PUNCT
easat-3801	75	1	customer	customer	NOUN
easat-3801	75	2	profitability	profitability	NOUN
easat-3801	75	3	is	be	AUX
easat-3801	75	4	the	the	DET
easat-3801	75	5	profit	profit	NOUN
easat-3801	75	6	a	a	DET
easat-3801	75	7	company	company	NOUN
easat-3801	75	8	makes	make	VERB
easat-3801	75	9	from	from	ADP
easat-3801	75	10	serving	serve	VERB
easat-3801	75	11	a	a	DET
easat-3801	75	12	customer	customer	NOUN
easat-3801	75	13	or	or	CCONJ
easat-3801	75	14	group	group	NOUN
easat-3801	75	15	of	of	ADP
easat-3801	75	16	customers	customer	NOUN
easat-3801	75	17	over	over	ADP
easat-3801	75	18	a	a	DET
easat-3801	75	19	specific	specific	ADJ
easat-3801	75	20	period	period	NOUN
easat-3801	75	21	of	of	ADP
easat-3801	75	22	time	time	NOUN
easat-3801	75	23	,	,	PUNCT
easat-3801	75	24	specifically	specifically	ADV
easat-3801	75	25	the	the	DET
easat-3801	75	26	difference	difference	NOUN
easat-3801	75	27	between	between	ADP
easat-3801	75	28	the	the	DET
easat-3801	75	29	revenues	revenue	NOUN
easat-3801	75	30	earned	earn	VERB
easat-3801	75	31	and	and	CCONJ
easat-3801	75	32	the	the	DET
easat-3801	75	33	costs	cost	NOUN
easat-3801	75	34	associated	associate	VERB
easat-3801	75	35	with	with	ADP
easat-3801	75	36	the	the	DET
easat-3801	75	37	relationship	relationship	NOUN
easat-3801	75	38	with	with	ADP
easat-3801	75	39	the	the	DET
easat-3801	75	40	customer	customer	NOUN
easat-3801	75	41	in	in	ADP
easat-3801	75	42	a	a	DET
easat-3801	75	43	specific	specific	ADJ
easat-3801	75	44	period	period	NOUN
easat-3801	75	45	.	.	PUNCT
easat-3801	76	1	it	it	PRON
easat-3801	76	2	provides	provide	VERB
easat-3801	76	3	insight	insight	NOUN
easat-3801	76	4	into	into	ADP
easat-3801	76	5	the	the	DET
easat-3801	76	6	total	total	ADJ
easat-3801	76	7	value	value	NOUN
easat-3801	76	8	of	of	ADP
easat-3801	76	9	the	the	DET
easat-3801	76	10	customers	customer	NOUN
easat-3801	76	11	it	it	PRON
easat-3801	76	12	serves	serve	VERB
easat-3801	76	13	,	,	PUNCT
easat-3801	76	14	and	and	CCONJ
easat-3801	76	15	helps	helps	AUX
easat-3801	76	16	uncover	uncover	VERB
easat-3801	76	17	important	important	ADJ
easat-3801	76	18	insights	insight	NOUN
easat-3801	76	19	such	such	ADJ
easat-3801	76	20	as	as	ADP
easat-3801	76	21	:	:	PUNCT
easat-3801	76	22	(	(	PUNCT
easat-3801	76	23	devon	devon	PROPN
easat-3801	76	24	,	,	PUNCT
easat-3801	76	25	et	et	PROPN
easat-3801	76	26	al	al	PROPN
easat-3801	76	27	,	,	PUNCT
easat-3801	76	28	2023	2023	NUM
easat-3801	76	29	:	:	PUNCT
easat-3801	76	30	138	138	NUM
easat-3801	76	31	)	)	PUNCT
easat-3801	76	32	.	.	PUNCT
easat-3801	77	1	•	•	NUM
easat-3801	77	2	which	which	DET
easat-3801	77	3	customer	customer	NOUN
easat-3801	77	4	segments	segment	NOUN
easat-3801	77	5	are	be	AUX
easat-3801	77	6	the	the	DET
easat-3801	77	7	most	most	ADV
easat-3801	77	8	(	(	PUNCT
easat-3801	77	9	and	and	CCONJ
easat-3801	77	10	least	least	ADJ
easat-3801	77	11	)	)	PUNCT
easat-3801	77	12	profitable	profitable	ADJ
easat-3801	77	13	?	?	PUNCT
easat-3801	78	1	•	•	NUM
easat-3801	78	2	where	where	SCONJ
easat-3801	78	3	to	to	PART
easat-3801	78	4	prioritize	prioritize	VERB
easat-3801	78	5	marketing	marketing	NOUN
easat-3801	78	6	and	and	CCONJ
easat-3801	78	7	sales	sale	NOUN
easat-3801	78	8	resources	resource	NOUN
easat-3801	78	9	.	.	PUNCT
easat-3801	79	1	•	•	NUM
easat-3801	79	2	areas	area	NOUN
easat-3801	79	3	for	for	ADP
easat-3801	79	4	improvement	improvement	NOUN
easat-3801	79	5	.	.	PUNCT
easat-3801	80	1	•	•	NUM
easat-3801	80	2	long	long	ADJ
easat-3801	80	3	-	-	PUNCT
easat-3801	80	4	term	term	NOUN
easat-3801	80	5	trends	trend	NOUN
easat-3801	80	6	in	in	ADP
easat-3801	80	7	customer	customer	NOUN
easat-3801	80	8	buying	buying	NOUN
easat-3801	80	9	habits	habit	NOUN
easat-3801	80	10	.	.	PUNCT
easat-3801	81	1	8351	8351	PROPN
easat-3801	81	2	edelweiss	edelweiss	PROPN
easat-3801	81	3	applied	apply	VERB
easat-3801	81	4	science	science	NOUN
easat-3801	81	5	and	and	CCONJ
easat-3801	81	6	technology	technology	NOUN
easat-3801	81	7	issn	issn	PROPN
easat-3801	81	8	:	:	PUNCT
easat-3801	81	9	2576	2576	NUM
easat-3801	81	10	-	-	SYM
easat-3801	81	11	8484	8484	NUM
easat-3801	81	12	vol	vol	NOUN
easat-3801	81	13	.	.	PROPN
easat-3801	81	14	8	8	NUM
easat-3801	81	15	,	,	PUNCT
easat-3801	81	16	no	no	INTJ
easat-3801	81	17	.	.	NOUN
easat-3801	82	1	6	6	NUM
easat-3801	82	2	:	:	SYM
easat-3801	82	3	8347	8347	NUM
easat-3801	82	4	-	-	SYM
easat-3801	82	5	8367	8367	NUM
easat-3801	82	6	,	,	PUNCT
easat-3801	82	7	2024	2024	NUM
easat-3801	82	8	doi	doi	NOUN
easat-3801	82	9	:	:	PUNCT
easat-3801	82	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	82	11	©	©	PROPN
easat-3801	82	12	2024	2024	NUM
easat-3801	82	13	by	by	ADP
easat-3801	82	14	the	the	DET
easat-3801	82	15	authors	author	NOUN
easat-3801	82	16	;	;	PUNCT
easat-3801	82	17	licensee	licensee	PROPN
easat-3801	82	18	learning	learning	NOUN
easat-3801	82	19	gate	gate	VERB
easat-3801	82	20	•	•	NOUN
easat-3801	82	21	ideal	ideal	ADJ
easat-3801	82	22	price	price	NOUN
easat-3801	82	23	points	point	NOUN
easat-3801	82	24	for	for	ADP
easat-3801	82	25	products	product	NOUN
easat-3801	82	26	and	and	CCONJ
easat-3801	82	27	services	service	NOUN
easat-3801	82	28	.	.	PUNCT
easat-3801	83	1	customer	customer	NOUN
easat-3801	83	2	profitability	profitability	NOUN
easat-3801	83	3	can	can	AUX
easat-3801	83	4	also	also	ADV
easat-3801	83	5	be	be	AUX
easat-3801	83	6	defined	define	VERB
easat-3801	83	7	as	as	ADP
easat-3801	83	8	the	the	DET
easat-3801	83	9	sales	sale	NOUN
easat-3801	83	10	revenue	revenue	NOUN
easat-3801	83	11	generated	generate	VERB
easat-3801	83	12	by	by	ADP
easat-3801	83	13	a	a	DET
easat-3801	83	14	specific	specific	ADJ
easat-3801	83	15	customer	customer	NOUN
easat-3801	83	16	or	or	CCONJ
easat-3801	83	17	group	group	NOUN
easat-3801	83	18	of	of	ADP
easat-3801	83	19	customers	customer	NOUN
easat-3801	83	20	for	for	ADP
easat-3801	83	21	a	a	DET
easat-3801	83	22	product	product	NOUN
easat-3801	83	23	or	or	CCONJ
easat-3801	83	24	service	service	NOUN
easat-3801	83	25	for	for	ADP
easat-3801	83	26	the	the	DET
easat-3801	83	27	customer	customer	NOUN
easat-3801	83	28	or	or	CCONJ
easat-3801	83	29	group	group	NOUN
easat-3801	83	30	of	of	ADP
easat-3801	83	31	customers	customer	NOUN
easat-3801	83	32	,	,	PUNCT
easat-3801	83	33	minus	minus	CCONJ
easat-3801	83	34	all	all	DET
easat-3801	83	35	costs	cost	NOUN
easat-3801	83	36	incurred	incur	VERB
easat-3801	83	37	during	during	ADP
easat-3801	83	38	a	a	DET
easat-3801	83	39	specific	specific	ADJ
easat-3801	83	40	period	period	NOUN
easat-3801	83	41	of	of	ADP
easat-3801	83	42	time	time	NOUN
easat-3801	83	43	(	(	PUNCT
easat-3801	83	44	kaplan	kaplan	NOUN
easat-3801	83	45	,	,	PUNCT
easat-3801	83	46	2001:5	2001:5	NUM
easat-3801	83	47	,	,	PUNCT
easat-3801	83	48	)	)	PUNCT
easat-3801	83	49	.	.	PUNCT
easat-3801	84	1	•	•	NUM
easat-3801	84	2	the	the	DET
easat-3801	84	3	importance	importance	NOUN
easat-3801	84	4	of	of	ADP
easat-3801	84	5	measuring	measure	VERB
easat-3801	84	6	customer	customer	NOUN
easat-3801	84	7	profitability	profitability	NOUN
easat-3801	84	8	customer	customer	NOUN
easat-3801	84	9	satisfaction	satisfaction	NOUN
easat-3801	84	10	is	be	AUX
easat-3801	84	11	directly	directly	ADV
easat-3801	84	12	related	relate	VERB
easat-3801	84	13	to	to	ADP
easat-3801	84	14	measuring	measure	VERB
easat-3801	84	15	customer	customer	NOUN
easat-3801	84	16	profitability	profitability	NOUN
easat-3801	84	17	,	,	PUNCT
easat-3801	84	18	and	and	CCONJ
easat-3801	84	19	management	management	NOUN
easat-3801	84	20	’s	’s	PART
easat-3801	84	21	success	success	NOUN
easat-3801	84	22	in	in	ADP
easat-3801	84	23	achieving	achieve	VERB
easat-3801	84	24	this	this	DET
easat-3801	84	25	strategic	strategic	ADJ
easat-3801	84	26	goal	goal	NOUN
easat-3801	84	27	lies	lie	VERB
easat-3801	84	28	in	in	ADP
easat-3801	84	29	achieving	achieve	VERB
easat-3801	84	30	the	the	DET
easat-3801	84	31	necessary	necessary	ADJ
easat-3801	84	32	balance	balance	NOUN
easat-3801	84	33	between	between	ADP
easat-3801	84	34	customer	customer	NOUN
easat-3801	84	35	satisfaction	satisfaction	NOUN
easat-3801	84	36	and	and	CCONJ
easat-3801	84	37	maintaining	maintain	VERB
easat-3801	84	38	and	and	CCONJ
easat-3801	84	39	increasing	increase	VERB
easat-3801	84	40	this	this	DET
easat-3801	84	41	competitive	competitive	ADJ
easat-3801	84	42	advantage	advantage	NOUN
easat-3801	84	43	in	in	ADP
easat-3801	84	44	the	the	DET
easat-3801	84	45	long	long	ADJ
easat-3801	84	46	term	term	NOUN
easat-3801	84	47	.	.	PUNCT
easat-3801	85	1	measuring	measure	VERB
easat-3801	85	2	customer	customer	NOUN
easat-3801	85	3	profitability	profitability	NOUN
easat-3801	85	4	is	be	AUX
easat-3801	85	5	vital	vital	ADJ
easat-3801	85	6	to	to	ADP
easat-3801	85	7	business	business	NOUN
easat-3801	85	8	success	success	NOUN
easat-3801	85	9	because	because	SCONJ
easat-3801	85	10	the	the	DET
easat-3801	85	11	cost	cost	NOUN
easat-3801	85	12	of	of	ADP
easat-3801	85	13	acquisition	acquisition	NOUN
easat-3801	85	14	allows	allow	VERB
easat-3801	85	15	identifying	identify	VERB
easat-3801	85	16	customers	customer	NOUN
easat-3801	85	17	who	who	PRON
easat-3801	85	18	make	make	VERB
easat-3801	85	19	the	the	DET
easat-3801	85	20	economic	economic	ADJ
easat-3801	85	21	unit	unit	NOUN
easat-3801	85	22	money	money	NOUN
easat-3801	85	23	and	and	CCONJ
easat-3801	85	24	who	who	PRON
easat-3801	85	25	make	make	VERB
easat-3801	85	26	the	the	DET
easat-3801	85	27	economic	economic	ADJ
easat-3801	85	28	unit	unit	NOUN
easat-3801	85	29	spend	spend	VERB
easat-3801	85	30	its	its	PRON
easat-3801	85	31	resources	resource	NOUN
easat-3801	85	32	without	without	ADP
easat-3801	85	33	a	a	DET
easat-3801	85	34	significant	significant	ADJ
easat-3801	85	35	return	return	NOUN
easat-3801	85	36	to	to	ADP
easat-3801	85	37	the	the	DET
easat-3801	85	38	customer	customer	NOUN
easat-3801	85	39	after	after	ADP
easat-3801	85	40	measuring	measure	VERB
easat-3801	85	41	customer	customer	NOUN
easat-3801	85	42	profitability	profitability	NOUN
easat-3801	85	43	for	for	ADP
easat-3801	85	44	the	the	DET
easat-3801	85	45	sector	sector	NOUN
easat-3801	85	46	that	that	PRON
easat-3801	85	47	the	the	DET
easat-3801	85	48	economic	economic	ADJ
easat-3801	85	49	unit	unit	NOUN
easat-3801	85	50	believes	believe	VERB
easat-3801	85	51	generates	generate	VERB
easat-3801	85	52	the	the	DET
easat-3801	85	53	most	most	ADJ
easat-3801	85	54	profits	profit	NOUN
easat-3801	85	55	for	for	ADP
easat-3801	85	56	it	it	PRON
easat-3801	85	57	.	.	PUNCT
easat-3801	86	1	[	[	X
easat-3801	86	2	ashraf	ashraf	NOUN
easat-3801	86	3	,	,	PUNCT
easat-3801	86	4	2015	2015	NUM
easat-3801	86	5	:	:	PUNCT
easat-3801	86	6	3	3	X
easat-3801	86	7	]	]	PUNCT
easat-3801	86	8	in	in	ADP
easat-3801	86	9	light	light	NOUN
easat-3801	86	10	of	of	ADP
easat-3801	86	11	the	the	DET
easat-3801	86	12	above	above	ADJ
easat-3801	86	13	,	,	PUNCT
easat-3801	86	14	the	the	DET
easat-3801	86	15	results	result	NOUN
easat-3801	86	16	of	of	ADP
easat-3801	86	17	measuring	measure	VERB
easat-3801	86	18	customer	customer	NOUN
easat-3801	86	19	profitability	profitability	NOUN
easat-3801	86	20	can	can	AUX
easat-3801	86	21	have	have	VERB
easat-3801	86	22	three	three	NUM
easat-3801	86	23	important	important	ADJ
easat-3801	86	24	and	and	CCONJ
easat-3801	86	25	positive	positive	ADJ
easat-3801	86	26	results	result	NOUN
easat-3801	86	27	(	(	PUNCT
easat-3801	86	28	feimster	feimster	NOUN
easat-3801	86	29	,	,	PUNCT
easat-3801	86	30	2022	2022	NUM
easat-3801	86	31	:	:	PUNCT
easat-3801	86	32	1	1	NUM
easat-3801	86	33	)	)	PUNCT
easat-3801	86	34	.	.	PUNCT
easat-3801	87	1	1	1	X
easat-3801	87	2	.	.	PUNCT
easat-3801	87	3	gives	give	VERB
easat-3801	87	4	a	a	DET
easat-3801	87	5	clear	clear	ADJ
easat-3801	87	6	picture	picture	NOUN
easat-3801	87	7	of	of	ADP
easat-3801	87	8	the	the	DET
easat-3801	87	9	best	good	ADJ
easat-3801	87	10	ways	way	NOUN
easat-3801	87	11	to	to	PART
easat-3801	87	12	allocate	allocate	VERB
easat-3801	87	13	resources	resource	NOUN
easat-3801	87	14	.	.	PUNCT
easat-3801	88	1	2	2	X
easat-3801	88	2	.	.	X
easat-3801	88	3	reducing	reduce	VERB
easat-3801	88	4	resources	resource	NOUN
easat-3801	88	5	allocated	allocate	VERB
easat-3801	88	6	to	to	ADP
easat-3801	88	7	low	low	ADJ
easat-3801	88	8	-	-	PUNCT
easat-3801	88	9	profit	profit	NOUN
easat-3801	88	10	customers	customer	NOUN
easat-3801	88	11	creates	create	VERB
easat-3801	88	12	capacity	capacity	NOUN
easat-3801	88	13	for	for	ADP
easat-3801	88	14	new	new	ADJ
easat-3801	88	15	customers	customer	NOUN
easat-3801	88	16	.	.	PUNCT
easat-3801	89	1	3	3	X
easat-3801	89	2	.	.	X
easat-3801	89	3	measuring	measure	VERB
easat-3801	89	4	customer	customer	NOUN
easat-3801	89	5	profitability	profitability	NOUN
easat-3801	89	6	helps	help	VERB
easat-3801	89	7	the	the	DET
easat-3801	89	8	economic	economic	ADJ
easat-3801	89	9	unit	unit	NOUN
easat-3801	89	10	distinguish	distinguish	VERB
easat-3801	89	11	between	between	ADP
easat-3801	89	12	profitable	profitable	ADJ
easat-3801	89	13	customers	customer	NOUN
easat-3801	89	14	and	and	CCONJ
easat-3801	89	15	unprofitable	unprofitable	ADJ
easat-3801	89	16	customers	customer	NOUN
easat-3801	89	17	.	.	PUNCT
easat-3801	90	1	•	•	NUM
easat-3801	90	2	profitability	profitability	NOUN
easat-3801	90	3	measurement	measurement	NOUN
easat-3801	90	4	objectives	objective	VERB
easat-3801	90	5	the	the	DET
easat-3801	90	6	most	most	ADV
easat-3801	90	7	important	important	ADJ
easat-3801	90	8	objectives	objective	NOUN
easat-3801	90	9	that	that	PRON
easat-3801	90	10	customer	customer	NOUN
easat-3801	90	11	profitability	profitability	NOUN
easat-3801	90	12	measurement	measurement	NOUN
easat-3801	90	13	seeks	seek	VERB
easat-3801	90	14	to	to	PART
easat-3801	90	15	achieve	achieve	VERB
easat-3801	90	16	can	can	AUX
easat-3801	90	17	be	be	AUX
easat-3801	90	18	identified	identify	VERB
easat-3801	90	19	as	as	SCONJ
easat-3801	90	20	follows	follow	VERB
easat-3801	90	21	:	:	PUNCT
easat-3801	90	22	(	(	PUNCT
easat-3801	90	23	muhammad	muhammad	NOUN
easat-3801	90	24	,	,	PUNCT
easat-3801	90	25	2021	2021	NUM
easat-3801	90	26	:	:	PUNCT
easat-3801	90	27	78	78	NUM
easat-3801	90	28	)	)	PUNCT
easat-3801	90	29	enabling	enable	VERB
easat-3801	90	30	economic	economic	ADJ
easat-3801	90	31	units	unit	NOUN
easat-3801	90	32	to	to	PART
easat-3801	90	33	determine	determine	VERB
easat-3801	90	34	the	the	DET
easat-3801	90	35	profitability	profitability	NOUN
easat-3801	90	36	of	of	ADP
easat-3801	90	37	their	their	PRON
easat-3801	90	38	customers	customer	NOUN
easat-3801	90	39	by	by	ADP
easat-3801	90	40	subtracting	subtract	VERB
easat-3801	90	41	the	the	DET
easat-3801	90	42	cost	cost	NOUN
easat-3801	90	43	from	from	ADP
easat-3801	90	44	the	the	DET
easat-3801	90	45	revenues	revenue	NOUN
easat-3801	90	46	generated	generate	VERB
easat-3801	90	47	by	by	ADP
easat-3801	90	48	each	each	DET
easat-3801	90	49	customer	customer	NOUN
easat-3801	90	50	.	.	PUNCT
easat-3801	91	1	in	in	ADP
easat-3801	91	2	this	this	DET
easat-3801	91	3	way	way	NOUN
easat-3801	91	4	,	,	PUNCT
easat-3801	91	5	economic	economic	ADJ
easat-3801	91	6	units	unit	NOUN
easat-3801	91	7	can	can	AUX
easat-3801	91	8	determine	determine	VERB
easat-3801	91	9	the	the	DET
easat-3801	91	10	cost	cost	NOUN
easat-3801	91	11	of	of	ADP
easat-3801	91	12	acquiring	acquire	VERB
easat-3801	91	13	and	and	CCONJ
easat-3801	91	14	retaining	retain	VERB
easat-3801	91	15	them	they	PRON
easat-3801	91	16	and	and	CCONJ
easat-3801	91	17	develop	develop	VERB
easat-3801	91	18	strategies	strategy	NOUN
easat-3801	91	19	accordingly	accordingly	ADV
easat-3801	91	20	.	.	PUNCT
easat-3801	92	1	1	1	X
easat-3801	92	2	.	.	X
easat-3801	92	3	an	an	DET
easat-3801	92	4	important	important	ADJ
easat-3801	92	5	step	step	NOUN
easat-3801	92	6	towards	towards	ADP
easat-3801	92	7	enhancing	enhance	VERB
easat-3801	92	8	dealing	deal	VERB
easat-3801	92	9	with	with	ADP
easat-3801	92	10	the	the	DET
easat-3801	92	11	most	most	ADV
easat-3801	92	12	profitable	profitable	ADJ
easat-3801	92	13	customers	customer	NOUN
easat-3801	92	14	by	by	ADP
easat-3801	92	15	providing	provide	VERB
easat-3801	92	16	services	service	NOUN
easat-3801	92	17	that	that	SCONJ
easat-3801	92	18	economic	economic	ADJ
easat-3801	92	19	units	unit	NOUN
easat-3801	92	20	can	can	AUX
easat-3801	92	21	maintain	maintain	VERB
easat-3801	92	22	their	their	PRON
easat-3801	92	23	customers	customer	NOUN
easat-3801	92	24	.	.	PUNCT
easat-3801	93	1	2	2	X
easat-3801	93	2	.	.	X
easat-3801	93	3	reviewing	review	VERB
easat-3801	93	4	unprofitable	unprofitable	ADJ
easat-3801	93	5	customers	customer	NOUN
easat-3801	93	6	will	will	AUX
easat-3801	93	7	enable	enable	VERB
easat-3801	93	8	economic	economic	ADJ
easat-3801	93	9	units	unit	NOUN
easat-3801	93	10	to	to	PART
easat-3801	93	11	redirect	redirect	VERB
easat-3801	93	12	resources	resource	NOUN
easat-3801	93	13	and	and	CCONJ
easat-3801	93	14	make	make	VERB
easat-3801	93	15	appropriate	appropriate	ADJ
easat-3801	93	16	decisions	decision	NOUN
easat-3801	93	17	to	to	PART
easat-3801	93	18	avoid	avoid	VERB
easat-3801	93	19	loss	loss	NOUN
easat-3801	93	20	and	and	CCONJ
easat-3801	93	21	gain	gain	VERB
easat-3801	93	22	a	a	DET
easat-3801	93	23	competitive	competitive	ADJ
easat-3801	93	24	advantage	advantage	NOUN
easat-3801	93	25	that	that	PRON
easat-3801	93	26	will	will	AUX
easat-3801	93	27	enable	enable	VERB
easat-3801	93	28	them	they	PRON
easat-3801	93	29	to	to	PART
easat-3801	93	30	reduce	reduce	VERB
easat-3801	93	31	the	the	DET
easat-3801	93	32	size	size	NOUN
easat-3801	93	33	of	of	ADP
easat-3801	93	34	losses	loss	NOUN
easat-3801	93	35	and	and	CCONJ
easat-3801	93	36	increase	increase	VERB
easat-3801	93	37	their	their	PRON
easat-3801	93	38	profits	profit	NOUN
easat-3801	93	39	.	.	PUNCT
easat-3801	94	1	3	3	X
easat-3801	94	2	.	.	X
easat-3801	94	3	measuring	measure	VERB
easat-3801	94	4	customer	customer	NOUN
easat-3801	94	5	profitability	profitability	NOUN
easat-3801	94	6	also	also	ADV
easat-3801	94	7	aims	aim	VERB
easat-3801	94	8	to	to	PART
easat-3801	94	9	determine	determine	VERB
easat-3801	94	10	the	the	DET
easat-3801	94	11	methods	method	NOUN
easat-3801	94	12	that	that	PRON
easat-3801	94	13	help	help	AUX
easat-3801	94	14	improve	improve	VERB
easat-3801	94	15	customer	customer	NOUN
easat-3801	94	16	profitability	profitability	NOUN
easat-3801	94	17	and	and	CCONJ
easat-3801	94	18	thus	thus	ADV
easat-3801	94	19	achieve	achieve	VERB
easat-3801	94	20	the	the	DET
easat-3801	94	21	return	return	NOUN
easat-3801	94	22	that	that	SCONJ
easat-3801	94	23	the	the	DET
easat-3801	94	24	economic	economic	ADJ
easat-3801	94	25	unit	unit	NOUN
easat-3801	94	26	aspires	aspire	VERB
easat-3801	94	27	to	to	PART
easat-3801	94	28	achieve	achieve	VERB
easat-3801	94	29	.	.	PUNCT
easat-3801	95	1	•	•	NUM
easat-3801	95	2	accounting	accounting	NOUN
easat-3801	95	3	methods	method	NOUN
easat-3801	95	4	and	and	CCONJ
easat-3801	95	5	treatment	treatment	NOUN
easat-3801	95	6	for	for	ADP
easat-3801	95	7	measuring	measure	VERB
easat-3801	95	8	customer	customer	NOUN
easat-3801	95	9	profitability	profitability	NOUN
easat-3801	95	10	there	there	PRON
easat-3801	95	11	are	be	VERB
easat-3801	95	12	three	three	NUM
easat-3801	95	13	methods	method	NOUN
easat-3801	95	14	for	for	ADP
easat-3801	95	15	measuring	measure	VERB
easat-3801	95	16	customer	customer	NOUN
easat-3801	95	17	profitability	profitability	NOUN
easat-3801	95	18	that	that	PRON
easat-3801	95	19	provide	provide	VERB
easat-3801	95	20	useful	useful	ADJ
easat-3801	95	21	insights	insight	NOUN
easat-3801	95	22	into	into	ADP
easat-3801	95	23	measuring	measure	VERB
easat-3801	95	24	customer	customer	NOUN
easat-3801	95	25	profitability	profitability	NOUN
easat-3801	95	26	,	,	PUNCT
easat-3801	95	27	as	as	SCONJ
easat-3801	95	28	follows	follow	VERB
easat-3801	95	29	:(	:(	PROPN
easat-3801	95	30	erik	erik	PROPN
easat-3801	95	31	,	,	PUNCT
easat-3801	95	32	2003:373	2003:373	NOUN
easat-3801	95	33	)	)	PUNCT
easat-3801	95	34	.	.	PUNCT
easat-3801	96	1	3.1	3.1	NUM
easat-3801	96	2	.	.	NOUN
easat-3801	96	3	calculate	calculate	NOUN
easat-3801	96	4	customer	customer	NOUN
easat-3801	96	5	profitability	profitability	NOUN
easat-3801	96	6	at	at	ADP
easat-3801	96	7	the	the	DET
easat-3801	96	8	individual	individual	ADJ
easat-3801	96	9	level	level	NOUN
easat-3801	96	10	customer	customer	NOUN
easat-3801	96	11	profitability	profitability	NOUN
easat-3801	96	12	is	be	AUX
easat-3801	96	13	measured	measure	VERB
easat-3801	96	14	at	at	ADP
easat-3801	96	15	the	the	DET
easat-3801	96	16	individual	individual	ADJ
easat-3801	96	17	customer	customer	NOUN
easat-3801	96	18	level	level	NOUN
easat-3801	96	19	in	in	ADP
easat-3801	96	20	the	the	DET
easat-3801	96	21	form	form	NOUN
easat-3801	96	22	of	of	ADP
easat-3801	96	23	numbers	number	NOUN
easat-3801	96	24	and	and	CCONJ
easat-3801	96	25	figures	figure	NOUN
easat-3801	96	26	that	that	PRON
easat-3801	96	27	provide	provide	VERB
easat-3801	96	28	a	a	DET
easat-3801	96	29	clear	clear	ADJ
easat-3801	96	30	picture	picture	NOUN
easat-3801	96	31	of	of	ADP
easat-3801	96	32	buyer	buyer	NOUN
easat-3801	96	33	behaviour	behaviour	NOUN
easat-3801	96	34	in	in	ADP
easat-3801	96	35	terms	term	NOUN
easat-3801	96	36	of	of	ADP
easat-3801	96	37	services	service	NOUN
easat-3801	96	38	requested	request	VERB
easat-3801	96	39	,	,	PUNCT
easat-3801	96	40	purchasing	purchase	VERB
easat-3801	96	41	behaviour	behaviour	NOUN
easat-3801	96	42	,	,	PUNCT
easat-3801	96	43	etc	etc	X
easat-3801	96	44	.	.	X
easat-3801	96	45	,	,	PUNCT
easat-3801	96	46	and	and	CCONJ
easat-3801	96	47	supplier	supplier	NOUN
easat-3801	96	48	behaviour	behaviour	NOUN
easat-3801	96	49	(	(	PUNCT
easat-3801	96	50	service	service	NOUN
easat-3801	96	51	delivery	delivery	NOUN
easat-3801	96	52	,	,	PUNCT
easat-3801	96	53	purchasing	purchase	VERB
easat-3801	96	54	behaviour	behaviour	NOUN
easat-3801	96	55	,	,	PUNCT
easat-3801	96	56	discounts	discount	NOUN
easat-3801	96	57	,	,	PUNCT
easat-3801	96	58	services	service	NOUN
easat-3801	96	59	,	,	PUNCT
easat-3801	96	60	packaging	packaging	NOUN
easat-3801	96	61	,	,	PUNCT
easat-3801	96	62	shipping	ship	VERB
easat-3801	96	63	the	the	DET
easat-3801	96	64	product	product	NOUN
easat-3801	96	65	to	to	ADP
easat-3801	96	66	customer	customer	NOUN
easat-3801	96	67	stores	store	NOUN
easat-3801	96	68	,	,	PUNCT
easat-3801	96	69	etc	etc	X
easat-3801	96	70	.	.	X
easat-3801	96	71	)	)	PUNCT
easat-3801	96	72	and	and	CCONJ
easat-3801	96	73	comparing	compare	VERB
easat-3801	96	74	its	its	PRON
easat-3801	96	75	costs	cost	NOUN
easat-3801	96	76	to	to	ADP
easat-3801	96	77	the	the	DET
easat-3801	96	78	revenues	revenue	NOUN
easat-3801	96	79	and	and	CCONJ
easat-3801	96	80	sales	sale	NOUN
easat-3801	96	81	profit	profit	NOUN
easat-3801	96	82	margins	margin	NOUN
easat-3801	96	83	achieved	achieve	VERB
easat-3801	96	84	by	by	ADP
easat-3801	96	85	the	the	DET
easat-3801	96	86	unit	unit	NOUN
easat-3801	96	87	.	.	PUNCT
easat-3801	97	1	3.2	3.2	NUM
easat-3801	97	2	.	.	PUNCT
easat-3801	97	3	calculating	calculate	VERB
easat-3801	97	4	customer	customer	NOUN
easat-3801	97	5	profitability	profitability	NOUN
easat-3801	97	6	at	at	ADP
easat-3801	97	7	the	the	DET
easat-3801	97	8	aggregate	aggregate	ADJ
easat-3801	97	9	level	level	NOUN
easat-3801	97	10	(	(	PUNCT
easat-3801	97	11	customer	customer	NOUN
easat-3801	97	12	group	group	NOUN
easat-3801	97	13	):	):	PUNCT
easat-3801	97	14	at	at	ADP
easat-3801	97	15	the	the	DET
easat-3801	97	16	aggregate	aggregate	ADJ
easat-3801	97	17	level	level	NOUN
easat-3801	97	18	,	,	PUNCT
easat-3801	97	19	customer	customer	NOUN
easat-3801	97	20	profitability	profitability	NOUN
easat-3801	97	21	figures	figure	NOUN
easat-3801	97	22	and	and	CCONJ
easat-3801	97	23	figures	figure	NOUN
easat-3801	97	24	provide	provide	VERB
easat-3801	97	25	a	a	DET
easat-3801	97	26	picture	picture	NOUN
easat-3801	97	27	of	of	ADP
easat-3801	97	28	the	the	DET
easat-3801	97	29	distribution	distribution	NOUN
easat-3801	97	30	and	and	CCONJ
easat-3801	97	31	concentration	concentration	NOUN
easat-3801	97	32	of	of	ADP
easat-3801	97	33	profits	profit	NOUN
easat-3801	97	34	within	within	ADP
easat-3801	97	35	a	a	DET
easat-3801	97	36	group	group	NOUN
easat-3801	97	37	of	of	ADP
easat-3801	97	38	customers	customer	NOUN
easat-3801	97	39	.	.	PUNCT
easat-3801	98	1	there	there	PRON
easat-3801	98	2	are	be	VERB
easat-3801	98	3	two	two	NUM
easat-3801	98	4	common	common	ADJ
easat-3801	98	5	methods	method	NOUN
easat-3801	98	6	for	for	ADP
easat-3801	98	7	measuring	measure	VERB
easat-3801	98	8	customer	customer	NOUN
easat-3801	98	9	profitability	profitability	NOUN
easat-3801	98	10	at	at	ADP
easat-3801	98	11	the	the	DET
easat-3801	98	12	aggregate	aggregate	ADJ
easat-3801	98	13	level	level	NOUN
easat-3801	98	14	:	:	PUNCT
easat-3801	98	15	the	the	DET
easat-3801	98	16	customer	customer	NOUN
easat-3801	98	17	profitability	profitability	NOUN
easat-3801	98	18	pyramid	pyramid	NOUN
easat-3801	98	19	method	method	NOUN
easat-3801	98	20	,	,	PUNCT
easat-3801	98	21	which	which	PRON
easat-3801	98	22	shows	show	VERB
easat-3801	98	23	a	a	DET
easat-3801	98	24	large	large	ADJ
easat-3801	98	25	group	group	NOUN
easat-3801	98	26	of	of	ADP
easat-3801	98	27	customers	customer	NOUN
easat-3801	98	28	with	with	ADP
easat-3801	98	29	low	low	ADJ
easat-3801	98	30	revenues	revenue	NOUN
easat-3801	98	31	at	at	ADP
easat-3801	98	32	the	the	DET
easat-3801	98	33	base	base	NOUN
easat-3801	98	34	of	of	ADP
easat-3801	98	35	the	the	DET
easat-3801	98	36	pyramid	pyramid	NOUN
easat-3801	98	37	and	and	CCONJ
easat-3801	98	38	a	a	DET
easat-3801	98	39	small	small	ADJ
easat-3801	98	40	group	group	NOUN
easat-3801	98	41	of	of	ADP
easat-3801	98	42	customers	customer	NOUN
easat-3801	98	43	with	with	ADP
easat-3801	98	44	very	very	ADV
easat-3801	98	45	high	high	ADJ
easat-3801	98	46	revenues	revenue	NOUN
easat-3801	98	47	at	at	ADP
easat-3801	98	48	the	the	DET
easat-3801	98	49	top	top	NOUN
easat-3801	98	50	of	of	ADP
easat-3801	98	51	the	the	DET
easat-3801	98	52	pyramid	pyramid	NOUN
easat-3801	98	53	(	(	PUNCT
easat-3801	98	54	zeitmal	zeitmal	PROPN
easat-3801	98	55	et	et	PROPN
easat-3801	98	56	al	al	PROPN
easat-3801	98	57	,	,	PUNCT
easat-3801	98	58	2001	2001	NUM
easat-3801	98	59	,	,	PUNCT
easat-3801	98	60	124	124	NUM
easat-3801	98	61	-	-	SYM
easat-3801	98	62	125	125	NUM
easat-3801	98	63	)	)	PUNCT
easat-3801	98	64	,	,	PUNCT
easat-3801	98	65	and	and	CCONJ
easat-3801	98	66	the	the	DET
easat-3801	98	67	stobachoff	stobachoff	NOUN
easat-3801	98	68	curve	curve	NOUN
easat-3801	98	69	,	,	PUNCT
easat-3801	98	70	which	which	PRON
easat-3801	98	71	was	be	AUX
easat-3801	98	72	presented	present	VERB
easat-3801	98	73	by	by	ADP
easat-3801	98	74	storbeck	storbeck	PROPN
easat-3801	98	75	in	in	ADP
easat-3801	98	76	(	(	PUNCT
easat-3801	98	77	1998	1998	NUM
easat-3801	98	78	)	)	PUNCT
easat-3801	98	79	.	.	PUNCT
easat-3801	99	1	this	this	DET
easat-3801	99	2	curve	curve	NOUN
easat-3801	99	3	defines	define	VERB
easat-3801	99	4	two	two	NUM
easat-3801	99	5	sets	set	NOUN
easat-3801	99	6	of	of	ADP
easat-3801	99	7	data	datum	NOUN
easat-3801	99	8	on	on	ADP
easat-3801	99	9	its	its	PRON
easat-3801	99	10	axes	axis	NOUN
easat-3801	99	11	,	,	PUNCT
easat-3801	99	12	the	the	DET
easat-3801	99	13	first	first	ADJ
easat-3801	99	14	on	on	ADP
easat-3801	99	15	the	the	DET
easat-3801	99	16	horizontal	horizontal	ADJ
easat-3801	99	17	axis	axis	NOUN
easat-3801	99	18	and	and	CCONJ
easat-3801	99	19	shows	show	VERB
easat-3801	99	20	the	the	DET
easat-3801	99	21	most	most	ADV
easat-3801	99	22	profitable	profitable	ADJ
easat-3801	99	23	customers	customer	NOUN
easat-3801	99	24	to	to	ADP
easat-3801	99	25	the	the	DET
easat-3801	99	26	least	least	ADV
easat-3801	99	27	profitable	profitable	ADJ
easat-3801	99	28	8352	8352	NUM
easat-3801	99	29	edelweiss	edelweiss	PROPN
easat-3801	99	30	applied	apply	VERB
easat-3801	99	31	science	science	NOUN
easat-3801	99	32	and	and	CCONJ
easat-3801	99	33	technology	technology	NOUN
easat-3801	99	34	issn	issn	PROPN
easat-3801	99	35	:	:	PUNCT
easat-3801	99	36	2576	2576	NUM
easat-3801	99	37	-	-	SYM
easat-3801	99	38	8484	8484	NUM
easat-3801	99	39	vol	vol	NOUN
easat-3801	99	40	.	.	PROPN
easat-3801	99	41	8	8	NUM
easat-3801	99	42	,	,	PUNCT
easat-3801	99	43	no	no	INTJ
easat-3801	99	44	.	.	NOUN
easat-3801	99	45	6	6	NUM
easat-3801	99	46	:	:	SYM
easat-3801	99	47	8347	8347	NUM
easat-3801	99	48	-	-	SYM
easat-3801	99	49	8367	8367	NUM
easat-3801	99	50	,	,	PUNCT
easat-3801	99	51	2024	2024	NUM
easat-3801	99	52	doi	doi	NOUN
easat-3801	99	53	:	:	PUNCT
easat-3801	99	54	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	99	55	©	©	PROPN
easat-3801	99	56	2024	2024	NUM
easat-3801	99	57	by	by	ADP
easat-3801	99	58	the	the	DET
easat-3801	99	59	authors	author	NOUN
easat-3801	99	60	;	;	PUNCT
easat-3801	99	61	licensee	licensee	PROPN
easat-3801	99	62	learning	learn	VERB
easat-3801	99	63	gate	gate	NOUN
easat-3801	99	64	ones	one	NOUN
easat-3801	99	65	,	,	PUNCT
easat-3801	99	66	while	while	SCONJ
easat-3801	99	67	the	the	DET
easat-3801	99	68	second	second	ADJ
easat-3801	99	69	set	set	NOUN
easat-3801	99	70	of	of	ADP
easat-3801	99	71	data	datum	NOUN
easat-3801	99	72	shows	show	VERB
easat-3801	99	73	the	the	DET
easat-3801	99	74	accumulated	accumulate	VERB
easat-3801	99	75	profitability	profitability	NOUN
easat-3801	99	76	on	on	ADP
easat-3801	99	77	the	the	DET
easat-3801	99	78	vertical	vertical	ADJ
easat-3801	99	79	axis	axis	NOUN
easat-3801	99	80	.	.	PUNCT
easat-3801	100	1	(	(	PUNCT
easat-3801	100	2	storbacka,2000:4	storbacka,2000:4	NOUN
easat-3801	100	3	)	)	PUNCT
easat-3801	100	4	.	.	PUNCT
easat-3801	101	1	3.3	3.3	NUM
easat-3801	101	2	.	.	PUNCT
easat-3801	101	3	calculating	calculate	VERB
easat-3801	101	4	customer	customer	NOUN
easat-3801	101	5	profitability	profitability	NOUN
easat-3801	101	6	from	from	ADP
easat-3801	101	7	a	a	DET
easat-3801	101	8	strategic	strategic	ADJ
easat-3801	101	9	perspective	perspective	NOUN
easat-3801	101	10	accounting	accounting	NOUN
easat-3801	101	11	thought	thought	NOUN
easat-3801	101	12	and	and	CCONJ
easat-3801	101	13	its	its	PRON
easat-3801	101	14	contemporary	contemporary	ADJ
easat-3801	101	15	trends	trend	NOUN
easat-3801	101	16	focus	focus	VERB
easat-3801	101	17	on	on	ADP
easat-3801	101	18	the	the	DET
easat-3801	101	19	importance	importance	NOUN
easat-3801	101	20	of	of	ADP
easat-3801	101	21	providing	provide	VERB
easat-3801	101	22	financial	financial	ADJ
easat-3801	101	23	and	and	CCONJ
easat-3801	101	24	non	non	ADJ
easat-3801	101	25	-	-	ADJ
easat-3801	101	26	financial	financial	ADJ
easat-3801	101	27	information	information	NOUN
easat-3801	101	28	to	to	PART
easat-3801	101	29	support	support	VERB
easat-3801	101	30	the	the	DET
easat-3801	101	31	process	process	NOUN
easat-3801	101	32	of	of	ADP
easat-3801	101	33	building	build	VERB
easat-3801	101	34	a	a	DET
easat-3801	101	35	correct	correct	ADJ
easat-3801	101	36	strategy	strategy	NOUN
easat-3801	101	37	and	and	CCONJ
easat-3801	101	38	implementing	implement	VERB
easat-3801	101	39	it	it	PRON
easat-3801	101	40	accurately	accurately	ADV
easat-3801	101	41	.	.	PUNCT
easat-3801	102	1	this	this	PRON
easat-3801	102	2	in	in	ADP
easat-3801	102	3	turn	turn	NOUN
easat-3801	102	4	depends	depend	VERB
easat-3801	102	5	on	on	ADP
easat-3801	102	6	placing	place	VERB
easat-3801	102	7	customer	customer	NOUN
easat-3801	102	8	requirements	requirement	NOUN
easat-3801	102	9	and	and	CCONJ
easat-3801	102	10	market	market	NOUN
easat-3801	102	11	needs	need	NOUN
easat-3801	102	12	within	within	ADP
easat-3801	102	13	the	the	DET
easat-3801	102	14	company	company	NOUN
easat-3801	102	15	’s	’s	PART
easat-3801	102	16	strategic	strategic	ADJ
easat-3801	102	17	plan	plan	NOUN
easat-3801	102	18	,	,	PUNCT
easat-3801	102	19	while	while	SCONJ
easat-3801	102	20	building	build	VERB
easat-3801	102	21	its	its	PRON
easat-3801	102	22	own	own	ADJ
easat-3801	102	23	information	information	NOUN
easat-3801	102	24	base	base	NOUN
easat-3801	102	25	.	.	PUNCT
easat-3801	103	1	the	the	DET
easat-3801	103	2	philosophy	philosophy	NOUN
easat-3801	103	3	of	of	ADP
easat-3801	103	4	the	the	DET
easat-3801	103	5	economic	economic	ADJ
easat-3801	103	6	unit	unit	NOUN
easat-3801	103	7	’s	’s	PART
easat-3801	103	8	relationship	relationship	NOUN
easat-3801	103	9	with	with	ADP
easat-3801	103	10	its	its	PRON
easat-3801	103	11	customers	customer	NOUN
easat-3801	103	12	is	be	AUX
easat-3801	103	13	in	in	ADP
easat-3801	103	14	fact	fact	NOUN
easat-3801	103	15	the	the	DET
easat-3801	103	16	linking	link	VERB
easat-3801	103	17	channel	channel	NOUN
easat-3801	103	18	for	for	ADP
easat-3801	103	19	value	value	NOUN
easat-3801	103	20	events	event	NOUN
easat-3801	103	21	activities	activity	NOUN
easat-3801	103	22	.	.	PUNCT
easat-3801	104	1	the	the	DET
easat-3801	104	2	economic	economic	ADJ
easat-3801	104	3	unit	unit	NOUN
easat-3801	104	4	achieves	achieve	VERB
easat-3801	104	5	profits	profit	NOUN
easat-3801	104	6	not	not	PART
easat-3801	104	7	through	through	ADP
easat-3801	104	8	its	its	PRON
easat-3801	104	9	customers	customer	NOUN
easat-3801	104	10	,	,	PUNCT
easat-3801	104	11	but	but	CCONJ
easat-3801	104	12	through	through	ADP
easat-3801	104	13	value	value	NOUN
easat-3801	104	14	events	event	NOUN
easat-3801	104	15	activities	activity	NOUN
easat-3801	104	16	for	for	ADP
easat-3801	104	17	customers	customer	NOUN
easat-3801	104	18	.	.	PUNCT
easat-3801	105	1	management	management	NOUN
easat-3801	105	2	in	in	ADP
easat-3801	105	3	the	the	DET
easat-3801	105	4	economic	economic	ADJ
easat-3801	105	5	unit	unit	NOUN
easat-3801	105	6	can	can	AUX
easat-3801	105	7	also	also	ADV
easat-3801	105	8	use	use	VERB
easat-3801	105	9	the	the	DET
easat-3801	105	10	activity	activity	NOUN
easat-3801	105	11	-	-	PUNCT
easat-3801	105	12	based	base	VERB
easat-3801	105	13	costing	costing	NOUN
easat-3801	105	14	method	method	NOUN
easat-3801	105	15	to	to	PART
easat-3801	105	16	analyse	analyse	VERB
easat-3801	105	17	different	different	ADJ
easat-3801	105	18	aspects	aspect	NOUN
easat-3801	105	19	of	of	ADP
easat-3801	105	20	operational	operational	ADJ
easat-3801	105	21	activities	activity	NOUN
easat-3801	105	22	in	in	ADP
easat-3801	105	23	the	the	DET
easat-3801	105	24	company	company	NOUN
easat-3801	105	25	,	,	PUNCT
easat-3801	105	26	such	such	ADJ
easat-3801	105	27	as	as	ADP
easat-3801	105	28	the	the	DET
easat-3801	105	29	possibility	possibility	NOUN
easat-3801	105	30	of	of	ADP
easat-3801	105	31	measuring	measure	VERB
easat-3801	105	32	the	the	DET
easat-3801	105	33	profitability	profitability	NOUN
easat-3801	105	34	achieved	achieve	VERB
easat-3801	105	35	for	for	ADP
easat-3801	105	36	various	various	ADJ
easat-3801	105	37	customers	customer	NOUN
easat-3801	105	38	or	or	CCONJ
easat-3801	105	39	on	on	ADP
easat-3801	105	40	the	the	DET
easat-3801	105	41	basis	basis	NOUN
easat-3801	105	42	of	of	ADP
easat-3801	105	43	products	product	NOUN
easat-3801	105	44	,	,	PUNCT
easat-3801	105	45	production	production	NOUN
easat-3801	105	46	lines	line	NOUN
easat-3801	105	47	,	,	PUNCT
easat-3801	105	48	or	or	CCONJ
easat-3801	105	49	geographical	geographical	ADJ
easat-3801	105	50	areas	area	NOUN
easat-3801	105	51	.	.	PUNCT
easat-3801	106	1	in	in	ADP
easat-3801	106	2	this	this	DET
easat-3801	106	3	case	case	NOUN
easat-3801	106	4	,	,	PUNCT
easat-3801	106	5	management	management	NOUN
easat-3801	106	6	can	can	AUX
easat-3801	106	7	display	display	VERB
easat-3801	106	8	a	a	DET
easat-3801	106	9	picture	picture	NOUN
easat-3801	106	10	of	of	ADP
easat-3801	106	11	the	the	DET
easat-3801	106	12	achieved	achieve	VERB
easat-3801	106	13	profits	profit	NOUN
easat-3801	106	14	.	.	PUNCT
easat-3801	107	1	(	(	PUNCT
easat-3801	107	2	soder	soder	NOUN
easat-3801	107	3	et	et	NOUN
easat-3801	107	4	al	al	PROPN
easat-3801	107	5	,	,	PUNCT
easat-3801	107	6	1999	1999	NUM
easat-3801	107	7	;	;	PUNCT
easat-3801	107	8	5	5	NUM
easat-3801	107	9	)	)	PUNCT
easat-3801	107	10	.	.	PUNCT
easat-3801	108	1	4	4	X
easat-3801	108	2	.	.	NOUN
easat-3801	108	3	time	time	NOUN
easat-3801	108	4	-	-	PUNCT
easat-3801	108	5	driven	drive	VERB
easat-3801	108	6	activity	activity	NOUN
easat-3801	108	7	based	base	VERB
easat-3801	108	8	costing	cost	VERB
easat-3801	108	9	time	time	NOUN
easat-3801	108	10	-	-	PUNCT
easat-3801	108	11	driven	drive	VERB
easat-3801	108	12	activity	activity	NOUN
easat-3801	108	13	-	-	PUNCT
easat-3801	108	14	based	base	VERB
easat-3801	108	15	costing	costing	NOUN
easat-3801	108	16	gives	give	VERB
easat-3801	108	17	small	small	ADJ
easat-3801	108	18	,	,	PUNCT
easat-3801	108	19	medium	medium	ADJ
easat-3801	108	20	,	,	PUNCT
easat-3801	108	21	and	and	CCONJ
easat-3801	108	22	large	large	ADJ
easat-3801	108	23	business	business	NOUN
easat-3801	108	24	owners	owner	NOUN
easat-3801	108	25	alike	alike	ADP
easat-3801	108	26	a	a	DET
easat-3801	108	27	clear	clear	ADJ
easat-3801	108	28	understanding	understanding	NOUN
easat-3801	108	29	of	of	ADP
easat-3801	108	30	the	the	DET
easat-3801	108	31	actual	actual	ADJ
easat-3801	108	32	cost	cost	NOUN
easat-3801	108	33	of	of	ADP
easat-3801	108	34	producing	produce	VERB
easat-3801	108	35	a	a	DET
easat-3801	108	36	product	product	NOUN
easat-3801	108	37	,	,	PUNCT
easat-3801	108	38	delivering	deliver	VERB
easat-3801	108	39	a	a	DET
easat-3801	108	40	service	service	NOUN
easat-3801	108	41	offering	offering	NOUN
easat-3801	108	42	,	,	PUNCT
easat-3801	108	43	and	and	CCONJ
easat-3801	108	44	the	the	DET
easat-3801	108	45	individual	individual	ADJ
easat-3801	108	46	tasks	task	NOUN
easat-3801	108	47	performed	perform	VERB
easat-3801	108	48	within	within	ADP
easat-3801	108	49	their	their	PRON
easat-3801	108	50	company	company	NOUN
easat-3801	108	51	.	.	PUNCT
easat-3801	109	1	to	to	PART
easat-3801	109	2	do	do	VERB
easat-3801	109	3	this	this	PRON
easat-3801	109	4	,	,	PUNCT
easat-3801	109	5	tdabc	tdabc	PROPN
easat-3801	109	6	focuses	focus	VERB
easat-3801	109	7	on	on	ADP
easat-3801	109	8	the	the	DET
easat-3801	109	9	relationship	relationship	NOUN
easat-3801	109	10	between	between	ADP
easat-3801	109	11	time	time	NOUN
easat-3801	109	12	and	and	CCONJ
easat-3801	109	13	cost	cost	NOUN
easat-3801	109	14	to	to	PART
easat-3801	109	15	determine	determine	VERB
easat-3801	109	16	the	the	DET
easat-3801	109	17	costs	cost	NOUN
easat-3801	109	18	of	of	ADP
easat-3801	109	19	the	the	DET
easat-3801	109	20	products	product	NOUN
easat-3801	109	21	or	or	CCONJ
easat-3801	109	22	services	service	NOUN
easat-3801	109	23	a	a	DET
easat-3801	109	24	company	company	NOUN
easat-3801	109	25	produces	produce	VERB
easat-3801	109	26	.	.	PUNCT
easat-3801	110	1	time	time	NOUN
easat-3801	110	2	-	-	PUNCT
easat-3801	110	3	driven	drive	VERB
easat-3801	110	4	activitybased	activitybase	VERB
easat-3801	110	5	costing	costing	NOUN
easat-3801	110	6	also	also	ADV
easat-3801	110	7	shows	show	VERB
easat-3801	110	8	the	the	DET
easat-3801	110	9	actual	actual	ADJ
easat-3801	110	10	resources	resource	NOUN
easat-3801	110	11	on	on	ADP
easat-3801	110	12	the	the	DET
easat-3801	110	13	activity	activity	NOUN
easat-3801	110	14	that	that	PRON
easat-3801	110	15	these	these	DET
easat-3801	110	16	offerings	offering	NOUN
easat-3801	110	17	consume	consume	VERB
easat-3801	110	18	.	.	PUNCT
easat-3801	111	1	using	use	VERB
easat-3801	111	2	tdabc	tdabc	PROPN
easat-3801	111	3	,	,	PUNCT
easat-3801	111	4	business	business	NOUN
easat-3801	111	5	owners	owner	NOUN
easat-3801	111	6	can	can	AUX
easat-3801	111	7	calculate	calculate	VERB
easat-3801	111	8	the	the	DET
easat-3801	111	9	cost	cost	NOUN
easat-3801	111	10	of	of	ADP
easat-3801	111	11	a	a	DET
easat-3801	111	12	single	single	ADJ
easat-3801	111	13	unit	unit	NOUN
easat-3801	111	14	of	of	ADP
easat-3801	111	15	time	time	NOUN
easat-3801	111	16	for	for	ADP
easat-3801	111	17	an	an	DET
easat-3801	111	18	activity	activity	NOUN
easat-3801	111	19	in	in	ADP
easat-3801	111	20	the	the	DET
easat-3801	111	21	business	business	NOUN
easat-3801	111	22	,	,	PUNCT
easat-3801	111	23	whatever	whatever	PRON
easat-3801	111	24	that	that	DET
easat-3801	111	25	unit	unit	NOUN
easat-3801	111	26	may	may	AUX
easat-3801	111	27	be	be	AUX
easat-3801	111	28	.	.	PUNCT
easat-3801	112	1	a	a	DET
easat-3801	112	2	unit	unit	NOUN
easat-3801	112	3	of	of	ADP
easat-3801	112	4	time	time	NOUN
easat-3801	112	5	can	can	AUX
easat-3801	112	6	be	be	AUX
easat-3801	112	7	as	as	ADV
easat-3801	112	8	small	small	ADJ
easat-3801	112	9	as	as	ADP
easat-3801	112	10	one	one	NUM
easat-3801	112	11	minute	minute	NOUN
easat-3801	112	12	of	of	ADP
easat-3801	112	13	conducting	conduct	VERB
easat-3801	112	14	a	a	DET
easat-3801	112	15	credit	credit	NOUN
easat-3801	112	16	check	check	NOUN
easat-3801	112	17	on	on	ADP
easat-3801	112	18	a	a	DET
easat-3801	112	19	customer	customer	NOUN
easat-3801	112	20	.	.	PUNCT
easat-3801	113	1	however	however	ADV
easat-3801	113	2	,	,	PUNCT
easat-3801	113	3	for	for	ADP
easat-3801	113	4	most	most	ADJ
easat-3801	113	5	service	service	NOUN
easat-3801	113	6	businesses	business	NOUN
easat-3801	113	7	and	and	CCONJ
easat-3801	113	8	non	non	NOUN
easat-3801	113	9	-	-	NOUN
easat-3801	113	10	profits	profit	NOUN
easat-3801	113	11	,	,	PUNCT
easat-3801	113	12	this	this	DET
easat-3801	113	13	unit	unit	NOUN
easat-3801	113	14	is	be	AUX
easat-3801	113	15	typically	typically	ADV
easat-3801	113	16	defined	define	VERB
easat-3801	113	17	as	as	ADP
easat-3801	113	18	a	a	DET
easat-3801	113	19	customer	customer	NOUN
easat-3801	113	20	or	or	CCONJ
easat-3801	113	21	a	a	DET
easat-3801	113	22	job	job	NOUN
easat-3801	113	23	(	(	PUNCT
easat-3801	113	24	david	david	PROPN
easat-3801	113	25	:	:	PUNCT
easat-3801	113	26	2019	2019	NUM
easat-3801	113	27	:	:	PUNCT
easat-3801	113	28	8)	8)	NUM
easat-3801	113	29	.	.	NOUN
easat-3801	113	30	•	•	NOUN
easat-3801	113	31	the	the	DET
easat-3801	113	32	emergence	emergence	NOUN
easat-3801	113	33	of	of	ADP
easat-3801	113	34	time	time	NOUN
easat-3801	113	35	-	-	PUNCT
easat-3801	113	36	driven	drive	VERB
easat-3801	113	37	activity	activity	NOUN
easat-3801	113	38	-	-	PUNCT
easat-3801	113	39	based	base	VERB
easat-3801	113	40	costing	costing	NOUN
easat-3801	113	41	(	(	PUNCT
easat-3801	113	42	tdabc	tdabc	ADJ
easat-3801	113	43	)	)	PUNCT
easat-3801	113	44	time	time	NOUN
easat-3801	113	45	-	-	PUNCT
easat-3801	113	46	driven	drive	VERB
easat-3801	113	47	activity	activity	NOUN
easat-3801	113	48	-	-	PUNCT
easat-3801	113	49	based	base	VERB
easat-3801	113	50	costing	costing	NOUN
easat-3801	113	51	(	(	PUNCT
easat-3801	113	52	tdabc	tdabc	PROPN
easat-3801	113	53	)	)	PUNCT
easat-3801	113	54	is	be	AUX
easat-3801	113	55	an	an	DET
easat-3801	113	56	innovative	innovative	ADJ
easat-3801	113	57	cost	cost	NOUN
easat-3801	113	58	management	management	NOUN
easat-3801	113	59	methodology	methodology	NOUN
easat-3801	113	60	that	that	PRON
easat-3801	113	61	enables	enable	VERB
easat-3801	113	62	organizations	organization	NOUN
easat-3801	113	63	to	to	PART
easat-3801	113	64	better	well	ADV
easat-3801	113	65	understand	understand	VERB
easat-3801	113	66	their	their	PRON
easat-3801	113	67	financial	financial	ADJ
easat-3801	113	68	performance	performance	NOUN
easat-3801	113	69	by	by	ADP
easat-3801	113	70	tracking	track	VERB
easat-3801	113	71	customers	customer	NOUN
easat-3801	113	72	or	or	CCONJ
easat-3801	113	73	patients	patient	NOUN
easat-3801	113	74	throughout	throughout	ADP
easat-3801	113	75	a	a	DET
easat-3801	113	76	service	service	NOUN
easat-3801	113	77	,	,	PUNCT
easat-3801	113	78	using	use	VERB
easat-3801	113	79	process	process	NOUN
easat-3801	113	80	maps	map	NOUN
easat-3801	113	81	and	and	CCONJ
easat-3801	113	82	recording	recording	NOUN
easat-3801	113	83	time	time	NOUN
easat-3801	113	84	for	for	ADP
easat-3801	113	85	each	each	DET
easat-3801	113	86	step	step	NOUN
easat-3801	113	87	.	.	PUNCT
easat-3801	114	1	compared	compare	VERB
easat-3801	114	2	to	to	ADP
easat-3801	114	3	traditional	traditional	ADJ
easat-3801	114	4	activity	activity	NOUN
easat-3801	114	5	-	-	PUNCT
easat-3801	114	6	based	base	VERB
easat-3801	114	7	costing	costing	NOUN
easat-3801	114	8	(	(	PUNCT
easat-3801	114	9	abc	abc	PROPN
easat-3801	114	10	)	)	PUNCT
easat-3801	114	11	methods	method	NOUN
easat-3801	114	12	,	,	PUNCT
easat-3801	114	13	tdabc	tdabc	PROPN
easat-3801	114	14	calculates	calculate	VERB
easat-3801	114	15	costs	cost	NOUN
easat-3801	114	16	based	base	VERB
easat-3801	114	17	on	on	ADP
easat-3801	114	18	the	the	DET
easat-3801	114	19	time	time	NOUN
easat-3801	114	20	spent	spend	VERB
easat-3801	114	21	on	on	ADP
easat-3801	114	22	each	each	DET
easat-3801	114	23	activity	activity	NOUN
easat-3801	114	24	,	,	PUNCT
easat-3801	114	25	generating	generate	VERB
easat-3801	114	26	a	a	DET
easat-3801	114	27	more	more	ADV
easat-3801	114	28	accurate	accurate	ADJ
easat-3801	114	29	reflection	reflection	NOUN
easat-3801	114	30	of	of	ADP
easat-3801	114	31	the	the	DET
easat-3801	114	32	cost	cost	NOUN
easat-3801	114	33	of	of	ADP
easat-3801	114	34	services	service	NOUN
easat-3801	114	35	provided	provide	VERB
easat-3801	114	36	(	(	PUNCT
easat-3801	114	37	erik	erik	PROPN
easat-3801	114	38	,	,	PUNCT
easat-3801	114	39	2023:1	2023:1	NOUN
easat-3801	114	40	)	)	PUNCT
easat-3801	114	41	.	.	PUNCT
easat-3801	115	1	originally	originally	ADV
easat-3801	115	2	,	,	PUNCT
easat-3801	115	3	tdabc	tdabc	PROPN
easat-3801	115	4	was	be	AUX
easat-3801	115	5	proposed	propose	VERB
easat-3801	115	6	as	as	ADP
easat-3801	115	7	a	a	DET
easat-3801	115	8	solution	solution	NOUN
easat-3801	115	9	for	for	ADP
easat-3801	115	10	activity	activity	NOUN
easat-3801	115	11	-	-	PUNCT
easat-3801	115	12	based	base	VERB
easat-3801	115	13	costing	cost	VERB
easat-3801	115	14	users	user	NOUN
easat-3801	115	15	in	in	ADP
easat-3801	115	16	cases	case	NOUN
easat-3801	115	17	where	where	SCONJ
easat-3801	115	18	the	the	DET
easat-3801	115	19	model	model	NOUN
easat-3801	115	20	has	have	AUX
easat-3801	115	21	become	become	VERB
easat-3801	115	22	too	too	ADV
easat-3801	115	23	slow	slow	ADJ
easat-3801	115	24	to	to	PART
easat-3801	115	25	update	update	VERB
easat-3801	115	26	,	,	PUNCT
easat-3801	115	27	and	and	CCONJ
easat-3801	115	28	collecting	collect	VERB
easat-3801	115	29	cost	cost	NOUN
easat-3801	115	30	driver	driver	NOUN
easat-3801	115	31	information	information	NOUN
easat-3801	115	32	would	would	AUX
easat-3801	115	33	be	be	AUX
easat-3801	115	34	too	too	ADV
easat-3801	115	35	expensive	expensive	ADJ
easat-3801	115	36	,	,	PUNCT
easat-3801	115	37	especially	especially	ADV
easat-3801	115	38	if	if	SCONJ
easat-3801	115	39	the	the	DET
easat-3801	115	40	purpose	purpose	NOUN
easat-3801	115	41	is	be	AUX
easat-3801	115	42	to	to	PART
easat-3801	115	43	enable	enable	VERB
easat-3801	115	44	detailed	detailed	ADJ
easat-3801	115	45	costing	costing	NOUN
easat-3801	115	46	,	,	PUNCT
easat-3801	115	47	and	and	CCONJ
easat-3801	115	48	transaction	transaction	NOUN
easat-3801	115	49	-	-	PUNCT
easat-3801	115	50	based	base	VERB
easat-3801	115	51	activities	activity	NOUN
easat-3801	115	52	(	(	PUNCT
easat-3801	115	53	järvinen	järvinen	PROPN
easat-3801	115	54	el	el	PROPN
easat-3801	115	55	at,2018	at,2018	PROPN
easat-3801	115	56	:	:	PUNCT
easat-3801	115	57	33	33	NUM
easat-3801	115	58	)	)	PUNCT
easat-3801	115	59	,	,	PUNCT
easat-3801	115	60	and	and	CCONJ
easat-3801	115	61	from	from	ADP
easat-3801	115	62	a	a	DET
easat-3801	115	63	cost	cost	NOUN
easat-3801	115	64	-	-	PUNCT
easat-3801	115	65	benefit	benefit	NOUN
easat-3801	115	66	perspective	perspective	NOUN
easat-3801	115	67	,	,	PUNCT
easat-3801	115	68	kaplan	kaplan	PROPN
easat-3801	115	69	and	and	CCONJ
easat-3801	115	70	andersson	andersson	PROPN
easat-3801	115	71	(	(	PUNCT
easat-3801	115	72	2007	2007	NUM
easat-3801	115	73	)	)	PUNCT
easat-3801	115	74	suggest	suggest	VERB
easat-3801	115	75	that	that	SCONJ
easat-3801	115	76	model	model	NOUN
easat-3801	115	77	building	building	NOUN
easat-3801	115	78	should	should	AUX
easat-3801	115	79	start	start	VERB
easat-3801	115	80	from	from	ADP
easat-3801	115	81	what	what	PRON
easat-3801	115	82	are	be	AUX
easat-3801	115	83	seen	see	VERB
easat-3801	115	84	as	as	ADP
easat-3801	115	85	the	the	DET
easat-3801	115	86	most	most	ADV
easat-3801	115	87	expensive	expensive	ADJ
easat-3801	115	88	services	service	NOUN
easat-3801	115	89	,	,	PUNCT
easat-3801	115	90	and	and	CCONJ
easat-3801	115	91	refrain	refrain	VERB
easat-3801	115	92	from	from	ADP
easat-3801	115	93	collecting	collect	VERB
easat-3801	115	94	information	information	NOUN
easat-3801	115	95	from	from	ADP
easat-3801	115	96	sources	source	NOUN
easat-3801	115	97	other	other	ADJ
easat-3801	115	98	than	than	ADP
easat-3801	115	99	existing	exist	VERB
easat-3801	115	100	it	it	PRON
easat-3801	115	101	systems	system	NOUN
easat-3801	115	102	,	,	PUNCT
easat-3801	115	103	to	to	PART
easat-3801	115	104	achieve	achieve	VERB
easat-3801	115	105	cost	cost	NOUN
easat-3801	115	106	effectiveness	effectiveness	NOUN
easat-3801	115	107	,	,	PUNCT
easat-3801	115	108	and	and	CCONJ
easat-3801	115	109	consider	consider	VERB
easat-3801	115	110	it	it	PRON
easat-3801	115	111	necessary	necessary	ADJ
easat-3801	115	112	to	to	PART
easat-3801	115	113	create	create	VERB
easat-3801	115	114	a	a	DET
easat-3801	115	115	tool	tool	NOUN
easat-3801	115	116	that	that	PRON
easat-3801	115	117	can	can	AUX
easat-3801	115	118	predict	predict	VERB
easat-3801	115	119	whether	whether	SCONJ
easat-3801	115	120	a	a	DET
easat-3801	115	121	tdabc	tdabc	PROPN
easat-3801	115	122	model	model	NOUN
easat-3801	115	123	can	can	AUX
easat-3801	115	124	be	be	AUX
easat-3801	115	125	implemented	implement	VERB
easat-3801	115	126	at	at	ADP
easat-3801	115	127	low	low	ADJ
easat-3801	115	128	cost	cost	NOUN
easat-3801	115	129	and	and	CCONJ
easat-3801	115	130	with	with	ADP
easat-3801	115	131	reasonable	reasonable	ADJ
easat-3801	115	132	accuracy	accuracy	NOUN
easat-3801	115	133	(	(	PUNCT
easat-3801	115	134	pernot	pernot	NOUN
easat-3801	115	135	,	,	PUNCT
easat-3801	115	136	2007	2007	NUM
easat-3801	115	137	:	:	PUNCT
easat-3801	115	138	33	33	NUM
easat-3801	115	139	)	)	PUNCT
easat-3801	115	140	.	.	PUNCT
easat-3801	116	1	•	•	NUM
easat-3801	116	2	time	time	NOUN
easat-3801	116	3	driven	drive	VERB
easat-3801	116	4	activity	activity	NOUN
easat-3801	116	5	based	base	VERB
easat-3801	116	6	costing	cost	VERB
easat-3801	116	7	(	(	PUNCT
easat-3801	116	8	tdabc	tdabc	PROPN
easat-3801	116	9	)	)	PUNCT
easat-3801	116	10	concept	concept	NOUN
easat-3801	116	11	(	(	PUNCT
easat-3801	116	12	henderson	henderson	PROPN
easat-3801	116	13	2014	2014	NUM
easat-3801	116	14	)	)	PUNCT
easat-3801	116	15	defined	define	VERB
easat-3801	116	16	the	the	DET
easat-3801	116	17	(	(	PUNCT
easat-3801	116	18	tdabc	tdabc	NOUN
easat-3801	116	19	)	)	PUNCT
easat-3801	116	20	system	system	NOUN
easat-3801	116	21	as	as	ADP
easat-3801	116	22	a	a	DET
easat-3801	116	23	cost	cost	NOUN
easat-3801	116	24	analysis	analysis	NOUN
easat-3801	116	25	method	method	NOUN
easat-3801	116	26	that	that	PRON
easat-3801	116	27	examines	examine	VERB
easat-3801	116	28	the	the	DET
easat-3801	116	29	resources	resource	NOUN
easat-3801	116	30	used	use	VERB
easat-3801	116	31	in	in	ADP
easat-3801	116	32	a	a	DET
easat-3801	116	33	specific	specific	ADJ
easat-3801	116	34	process	process	NOUN
easat-3801	116	35	based	base	VERB
easat-3801	116	36	on	on	ADP
easat-3801	116	37	the	the	DET
easat-3801	116	38	time	time	NOUN
easat-3801	116	39	taken	take	VERB
easat-3801	116	40	by	by	ADP
easat-3801	116	41	the	the	DET
easat-3801	116	42	resources	resource	NOUN
easat-3801	116	43	themselves	themselves	PRON
easat-3801	116	44	.	.	PUNCT
easat-3801	117	1	therefore	therefore	ADV
easat-3801	117	2	,	,	PUNCT
easat-3801	117	3	it	it	PRON
easat-3801	117	4	requires	require	VERB
easat-3801	117	5	accurate	accurate	ADJ
easat-3801	117	6	knowledge	knowledge	NOUN
easat-3801	117	7	of	of	ADP
easat-3801	117	8	both	both	CCONJ
easat-3801	117	9	the	the	DET
easat-3801	117	10	process	process	NOUN
easat-3801	117	11	and	and	CCONJ
easat-3801	117	12	the	the	DET
easat-3801	117	13	resources	resource	NOUN
easat-3801	117	14	used	use	VERB
easat-3801	117	15	to	to	PART
easat-3801	117	16	accomplish	accomplish	VERB
easat-3801	117	17	it	it	PRON
easat-3801	117	18	.	.	PUNCT
easat-3801	118	1	(	(	PUNCT
easat-3801	118	2	shekush	shekush	ADJ
easat-3801	118	3	:	:	PUNCT
easat-3801	118	4	2020	2020	NUM
easat-3801	118	5	:	:	PUNCT
easat-3801	118	6	29	29	NUM
easat-3801	118	7	)	)	PUNCT
easat-3801	118	8	also	also	ADV
easat-3801	118	9	defined	define	VERB
easat-3801	118	10	it	it	PRON
easat-3801	118	11	as	as	ADP
easat-3801	118	12	a	a	DET
easat-3801	118	13	new	new	ADJ
easat-3801	118	14	system	system	NOUN
easat-3801	118	15	for	for	ADP
easat-3801	118	16	allocating	allocate	VERB
easat-3801	118	17	additional	additional	ADJ
easat-3801	118	18	costs	cost	NOUN
easat-3801	118	19	that	that	PRON
easat-3801	118	20	is	be	AUX
easat-3801	118	21	flexible	flexible	ADJ
easat-3801	118	22	and	and	CCONJ
easat-3801	118	23	fast	fast	ADJ
easat-3801	118	24	to	to	PART
easat-3801	118	25	meet	meet	VERB
easat-3801	118	26	any	any	DET
easat-3801	118	27	changes	change	NOUN
easat-3801	118	28	in	in	ADP
easat-3801	118	29	the	the	DET
easat-3801	118	30	specifications	specification	NOUN
easat-3801	118	31	of	of	ADP
easat-3801	118	32	production	production	NOUN
easat-3801	118	33	processes	process	NOUN
easat-3801	118	34	.	.	PUNCT
easat-3801	119	1	it	it	PRON
easat-3801	119	2	also	also	ADV
easat-3801	119	3	facilitates	facilitate	VERB
easat-3801	119	4	the	the	DET
easat-3801	119	5	preparation	preparation	NOUN
easat-3801	119	6	of	of	ADP
easat-3801	119	7	interim	interim	ADJ
easat-3801	119	8	reports	report	NOUN
easat-3801	119	9	.	.	PUNCT
easat-3801	120	1	in	in	ADP
easat-3801	120	2	addition	addition	NOUN
easat-3801	120	3	,	,	PUNCT
easat-3801	120	4	its	its	PRON
easat-3801	120	5	operating	operating	NOUN
easat-3801	120	6	and	and	CCONJ
easat-3801	120	7	maintenance	maintenance	NOUN
easat-3801	120	8	costs	cost	NOUN
easat-3801	120	9	are	be	AUX
easat-3801	120	10	low	low	ADJ
easat-3801	120	11	.	.	PUNCT
easat-3801	121	1	it	it	PRON
easat-3801	121	2	is	be	AUX
easat-3801	121	3	a	a	DET
easat-3801	121	4	complementary	complementary	ADJ
easat-3801	121	5	method	method	NOUN
easat-3801	121	6	to	to	ADP
easat-3801	121	7	the	the	DET
easat-3801	121	8	traditional	traditional	ADJ
easat-3801	121	9	cost	cost	NOUN
easat-3801	121	10	method	method	NOUN
easat-3801	121	11	(	(	PUNCT
easat-3801	121	12	abc	abc	PROPN
easat-3801	121	13	)	)	PUNCT
easat-3801	121	14	by	by	ADP
easat-3801	121	15	calculating	calculate	VERB
easat-3801	121	16	unused	unused	ADJ
easat-3801	121	17	energy	energy	NOUN
easat-3801	121	18	and	and	CCONJ
easat-3801	121	19	simplifying	simplify	VERB
easat-3801	121	20	the	the	DET
easat-3801	121	21	allocation	allocation	NOUN
easat-3801	121	22	of	of	ADP
easat-3801	121	23	costs	cost	NOUN
easat-3801	121	24	.	.	PUNCT
easat-3801	122	1	this	this	DET
easat-3801	122	2	process	process	NOUN
easat-3801	122	3	is	be	AUX
easat-3801	122	4	based	base	VERB
easat-3801	122	5	on	on	ADP
easat-3801	122	6	the	the	DET
easat-3801	122	7	idea	idea	NOUN
easat-3801	122	8	of	of	ADP
easat-3801	122	9	the	the	DET
easat-3801	122	10	tdabc	tdabc	ADJ
easat-3801	122	11	system	system	NOUN
easat-3801	122	12	by	by	ADP
easat-3801	122	13	estimating	estimate	VERB
easat-3801	122	14	the	the	DET
easat-3801	122	15	use	use	NOUN
easat-3801	122	16	of	of	ADP
easat-3801	122	17	resources	resource	NOUN
easat-3801	122	18	through	through	ADP
easat-3801	122	19	time	time	NOUN
easat-3801	122	20	equations	equation	NOUN
easat-3801	122	21	to	to	PART
easat-3801	122	22	determine	determine	VERB
easat-3801	122	23	the	the	DET
easat-3801	122	24	time	time	NOUN
easat-3801	122	25	required	require	VERB
easat-3801	122	26	to	to	PART
easat-3801	122	27	perform	perform	VERB
easat-3801	122	28	each	each	DET
easat-3801	122	29	activity	activity	NOUN
easat-3801	122	30	(	(	PUNCT
easat-3801	122	31	hoozée	hoozée	NOUN
easat-3801	122	32	et	et	NOUN
easat-3801	122	33	al,2010	al,2010	NOUN
easat-3801	122	34	:	:	PUNCT
easat-3801	122	35	85	85	NUM
easat-3801	122	36	)	)	PUNCT
easat-3801	122	37	and	and	CCONJ
easat-3801	122	38	tdabc	tdabc	NOUN
easat-3801	122	39	also	also	ADV
easat-3801	122	40	assigns	assign	VERB
easat-3801	122	41	resource	resource	NOUN
easat-3801	122	42	costs	cost	NOUN
easat-3801	122	43	directly	directly	ADV
easat-3801	122	44	to	to	PART
easat-3801	122	45	cost	cost	VERB
easat-3801	122	46	components	component	NOUN
easat-3801	122	47	using	use	VERB
easat-3801	122	48	only	only	ADV
easat-3801	122	49	two	two	NUM
easat-3801	122	50	parameters	parameter	NOUN
easat-3801	122	51	:	:	PUNCT
easat-3801	122	52	8353	8353	NUM
easat-3801	122	53	edelweiss	edelweiss	PROPN
easat-3801	122	54	applied	apply	VERB
easat-3801	122	55	science	science	NOUN
easat-3801	122	56	and	and	CCONJ
easat-3801	122	57	technology	technology	NOUN
easat-3801	122	58	issn	issn	PROPN
easat-3801	122	59	:	:	PUNCT
easat-3801	122	60	2576	2576	NUM
easat-3801	122	61	-	-	SYM
easat-3801	122	62	8484	8484	NUM
easat-3801	122	63	vol	vol	NOUN
easat-3801	122	64	.	.	PROPN
easat-3801	123	1	8	8	NUM
easat-3801	123	2	,	,	PUNCT
easat-3801	123	3	no	no	INTJ
easat-3801	123	4	.	.	NOUN
easat-3801	124	1	6	6	NUM
easat-3801	124	2	:	:	SYM
easat-3801	124	3	8347	8347	NUM
easat-3801	124	4	-	-	SYM
easat-3801	124	5	8367	8367	NUM
easat-3801	124	6	,	,	PUNCT
easat-3801	124	7	2024	2024	NUM
easat-3801	124	8	doi	doi	NOUN
easat-3801	124	9	:	:	PUNCT
easat-3801	124	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	124	11	©	©	PROPN
easat-3801	124	12	2024	2024	NUM
easat-3801	124	13	by	by	ADP
easat-3801	124	14	the	the	DET
easat-3801	124	15	authors	author	NOUN
easat-3801	124	16	;	;	PUNCT
easat-3801	124	17	licensee	licensee	PROPN
easat-3801	124	18	learning	learning	NOUN
easat-3801	124	19	gate	gate	NOUN
easat-3801	124	20	1	1	NUM
easat-3801	124	21	.	.	PUNCT
easat-3801	125	1	the	the	DET
easat-3801	125	2	cost	cost	NOUN
easat-3801	125	3	per	per	ADP
easat-3801	125	4	unit	unit	NOUN
easat-3801	125	5	of	of	ADP
easat-3801	125	6	time	time	NOUN
easat-3801	125	7	to	to	PART
easat-3801	125	8	provide	provide	VERB
easat-3801	125	9	energy	energy	NOUN
easat-3801	125	10	resources	resource	NOUN
easat-3801	125	11	.	.	PUNCT
easat-3801	126	1	2	2	X
easat-3801	126	2	.	.	X
easat-3801	126	3	estimating	estimate	VERB
easat-3801	126	4	the	the	DET
easat-3801	126	5	time	time	NOUN
easat-3801	126	6	units	unit	NOUN
easat-3801	126	7	required	require	VERB
easat-3801	126	8	to	to	PART
easat-3801	126	9	implement	implement	VERB
easat-3801	126	10	a	a	DET
easat-3801	126	11	process	process	NOUN
easat-3801	126	12	,	,	PUNCT
easat-3801	126	13	activity	activity	NOUN
easat-3801	126	14	or	or	CCONJ
easat-3801	126	15	service	service	NOUN
easat-3801	126	16	.	.	PUNCT
easat-3801	127	1	•	•	NUM
easat-3801	127	2	importance	importance	NOUN
easat-3801	127	3	of	of	ADP
easat-3801	127	4	time	time	NOUN
easat-3801	127	5	driven	drive	VERB
easat-3801	127	6	activity	activity	NOUN
easat-3801	127	7	based	base	VERB
easat-3801	127	8	costing	cost	VERB
easat-3801	127	9	(	(	PUNCT
easat-3801	127	10	tdabc	tdabc	PROPN
easat-3801	127	11	)	)	PUNCT
easat-3801	127	12	every	every	DET
easat-3801	127	13	company	company	NOUN
easat-3801	127	14	and	and	CCONJ
easat-3801	127	15	organization	organization	NOUN
easat-3801	127	16	has	have	VERB
easat-3801	127	17	activities	activity	NOUN
easat-3801	127	18	that	that	PRON
easat-3801	127	19	can	can	AUX
easat-3801	127	20	be	be	AUX
easat-3801	127	21	identified	identify	VERB
easat-3801	127	22	,	,	PUNCT
easat-3801	127	23	measured	measure	VERB
easat-3801	127	24	and	and	CCONJ
easat-3801	127	25	thus	thus	ADV
easat-3801	127	26	improved	improve	VERB
easat-3801	127	27	to	to	PART
easat-3801	127	28	improve	improve	VERB
easat-3801	127	29	business	business	NOUN
easat-3801	127	30	performance	performance	NOUN
easat-3801	127	31	.	.	PUNCT
easat-3801	128	1	by	by	ADP
easat-3801	128	2	using	use	VERB
easat-3801	128	3	time	time	NOUN
easat-3801	128	4	-	-	PUNCT
easat-3801	128	5	driven	drive	VERB
easat-3801	128	6	activity	activity	NOUN
easat-3801	128	7	-	-	PUNCT
easat-3801	128	8	based	base	VERB
easat-3801	128	9	costing	costing	NOUN
easat-3801	128	10	as	as	ADP
easat-3801	128	11	a	a	DET
easat-3801	128	12	costing	costing	NOUN
easat-3801	128	13	method	method	NOUN
easat-3801	128	14	,	,	PUNCT
easat-3801	128	15	the	the	DET
easat-3801	128	16	way	way	NOUN
easat-3801	128	17	can	can	AUX
easat-3801	128	18	be	be	AUX
easat-3801	128	19	opened	open	VERB
easat-3801	128	20	for	for	ADP
easat-3801	128	21	variance	variance	NOUN
easat-3801	128	22	analysis	analysis	NOUN
easat-3801	128	23	and	and	CCONJ
easat-3801	128	24	capacity	capacity	NOUN
easat-3801	128	25	management	management	NOUN
easat-3801	128	26	to	to	PART
easat-3801	128	27	make	make	VERB
easat-3801	128	28	activities	activity	NOUN
easat-3801	128	29	more	more	ADV
easat-3801	128	30	efficient	efficient	ADJ
easat-3801	128	31	and	and	CCONJ
easat-3801	128	32	effective	effective	ADJ
easat-3801	128	33	,	,	PUNCT
easat-3801	128	34	thus	thus	ADV
easat-3801	128	35	impacting	impact	VERB
easat-3801	128	36	unit	unit	NOUN
easat-3801	128	37	costs	cost	NOUN
easat-3801	128	38	,	,	PUNCT
easat-3801	128	39	cost	cost	NOUN
easat-3801	128	40	prices	price	NOUN
easat-3801	128	41	and	and	CCONJ
easat-3801	128	42	profits	profit	NOUN
easat-3801	128	43	.	.	PUNCT
easat-3801	129	1	1	1	X
easat-3801	129	2	.	.	X
easat-3801	129	3	revealing	reveal	VERB
easat-3801	129	4	its	its	PRON
easat-3801	129	5	effective	effective	ADJ
easat-3801	129	6	role	role	NOUN
easat-3801	129	7	in	in	ADP
easat-3801	129	8	increasing	increase	VERB
easat-3801	129	9	the	the	DET
easat-3801	129	10	competitive	competitive	ADJ
easat-3801	129	11	advantage	advantage	NOUN
easat-3801	129	12	of	of	ADP
easat-3801	129	13	many	many	ADJ
easat-3801	129	14	economic	economic	ADJ
easat-3801	129	15	units	unit	NOUN
easat-3801	129	16	.	.	PUNCT
easat-3801	130	1	2	2	X
easat-3801	130	2	.	.	X
easat-3801	130	3	the	the	DET
easat-3801	130	4	importance	importance	NOUN
easat-3801	130	5	of	of	ADP
easat-3801	130	6	applying	apply	VERB
easat-3801	130	7	the	the	DET
easat-3801	130	8	time	time	NOUN
easat-3801	130	9	-	-	PUNCT
easat-3801	130	10	driven	drive	VERB
easat-3801	130	11	activity	activity	NOUN
easat-3801	130	12	-	-	PUNCT
easat-3801	130	13	based	base	VERB
easat-3801	130	14	costing	costing	NOUN
easat-3801	130	15	system	system	NOUN
easat-3801	130	16	lies	lie	VERB
easat-3801	130	17	in	in	ADP
easat-3801	130	18	its	its	PRON
easat-3801	130	19	role	role	NOUN
easat-3801	130	20	in	in	ADP
easat-3801	130	21	supporting	support	VERB
easat-3801	130	22	competitive	competitive	ADJ
easat-3801	130	23	advantage	advantage	NOUN
easat-3801	130	24	by	by	ADP
easat-3801	130	25	increasing	increase	VERB
easat-3801	130	26	product	product	NOUN
easat-3801	130	27	quality	quality	NOUN
easat-3801	130	28	.	.	PUNCT
easat-3801	131	1	3	3	X
easat-3801	131	2	.	.	X
easat-3801	131	3	the	the	DET
easat-3801	131	4	contribution	contribution	NOUN
easat-3801	131	5	of	of	ADP
easat-3801	131	6	the	the	DET
easat-3801	131	7	tdabc	tdabc	ADJ
easat-3801	131	8	system	system	NOUN
easat-3801	131	9	to	to	ADP
easat-3801	131	10	the	the	DET
easat-3801	131	11	process	process	NOUN
easat-3801	131	12	of	of	ADP
easat-3801	131	13	cost	cost	NOUN
easat-3801	131	14	control	control	NOUN
easat-3801	131	15	in	in	ADP
easat-3801	131	16	economic	economic	ADJ
easat-3801	131	17	units	unit	NOUN
easat-3801	131	18	.	.	PUNCT
easat-3801	132	1	4	4	X
easat-3801	132	2	.	.	X
easat-3801	132	3	making	make	VERB
easat-3801	132	4	a	a	DET
easat-3801	132	5	fundamental	fundamental	ADJ
easat-3801	132	6	difference	difference	NOUN
easat-3801	132	7	in	in	ADP
easat-3801	132	8	the	the	DET
easat-3801	132	9	process	process	NOUN
easat-3801	132	10	of	of	ADP
easat-3801	132	11	cost	cost	NOUN
easat-3801	132	12	control	control	NOUN
easat-3801	132	13	and	and	CCONJ
easat-3801	132	14	the	the	DET
easat-3801	132	15	accuracy	accuracy	NOUN
easat-3801	132	16	of	of	ADP
easat-3801	132	17	measuring	measure	VERB
easat-3801	132	18	and	and	CCONJ
easat-3801	132	19	allocating	allocate	VERB
easat-3801	132	20	indirect	indirect	ADJ
easat-3801	132	21	costs	cost	NOUN
easat-3801	132	22	between	between	ADP
easat-3801	132	23	products	product	NOUN
easat-3801	132	24	.	.	PUNCT
easat-3801	133	1	•	•	NUM
easat-3801	133	2	benefits	benefit	NOUN
easat-3801	133	3	and	and	CCONJ
easat-3801	133	4	challenges	challenge	NOUN
easat-3801	133	5	of	of	ADP
easat-3801	133	6	time	time	NOUN
easat-3801	133	7	-	-	PUNCT
easat-3801	133	8	driven	drive	VERB
easat-3801	133	9	activity	activity	NOUN
easat-3801	133	10	-	-	PUNCT
easat-3801	133	11	based	base	VERB
easat-3801	133	12	costing	cost	VERB
easat-3801	133	13	1	1	NUM
easat-3801	133	14	)	)	PUNCT
easat-3801	133	15	benefits	benefit	VERB
easat-3801	133	16	a	a	DET
easat-3801	133	17	)	)	PUNCT
easat-3801	133	18	simplicity	simplicity	NOUN
easat-3801	133	19	simplicity	simplicity	NOUN
easat-3801	133	20	is	be	AUX
easat-3801	133	21	the	the	DET
easat-3801	133	22	most	most	ADV
easat-3801	133	23	important	important	ADJ
easat-3801	133	24	characteristic	characteristic	NOUN
easat-3801	133	25	according	accord	VERB
easat-3801	133	26	to	to	ADP
easat-3801	133	27	kaplan	kaplan	PROPN
easat-3801	133	28	and	and	CCONJ
easat-3801	133	29	anderson	anderson	PROPN
easat-3801	133	30	(	(	PUNCT
easat-3801	133	31	2007	2007	NUM
easat-3801	133	32	)	)	PUNCT
easat-3801	133	33	,	,	PUNCT
easat-3801	133	34	of	of	ADP
easat-3801	133	35	the	the	DET
easat-3801	133	36	tdabc	tdabc	ADJ
easat-3801	133	37	system	system	NOUN
easat-3801	133	38	and	and	CCONJ
easat-3801	133	39	this	this	PRON
easat-3801	133	40	was	be	AUX
easat-3801	133	41	also	also	ADV
easat-3801	133	42	confirmed	confirm	VERB
easat-3801	133	43	by	by	ADP
easat-3801	133	44	(	(	PUNCT
easat-3801	133	45	somapa	somapa	PROPN
easat-3801	133	46	et	et	PROPN
easat-3801	133	47	al	al	PROPN
easat-3801	133	48	,	,	PUNCT
easat-3801	133	49	2018	2018	NUM
easat-3801	133	50	:	:	PUNCT
easat-3801	133	51	308	308	NUM
easat-3801	133	52	)	)	PUNCT
easat-3801	133	53	,	,	PUNCT
easat-3801	133	54	and	and	CCONJ
easat-3801	133	55	because	because	SCONJ
easat-3801	133	56	of	of	ADP
easat-3801	133	57	the	the	DET
easat-3801	133	58	use	use	NOUN
easat-3801	133	59	of	of	ADP
easat-3801	133	60	two	two	NUM
easat-3801	133	61	simple	simple	ADJ
easat-3801	133	62	parameters	parameter	NOUN
easat-3801	133	63	,	,	PUNCT
easat-3801	133	64	which	which	PRON
easat-3801	133	65	are	be	AUX
easat-3801	133	66	the	the	DET
easat-3801	133	67	cost	cost	NOUN
easat-3801	133	68	per	per	ADP
easat-3801	133	69	unit	unit	NOUN
easat-3801	133	70	time	time	NOUN
easat-3801	133	71	of	of	ADP
easat-3801	133	72	the	the	DET
easat-3801	133	73	activity	activity	NOUN
easat-3801	133	74	,	,	PUNCT
easat-3801	133	75	and	and	CCONJ
easat-3801	133	76	the	the	DET
easat-3801	133	77	time	time	NOUN
easat-3801	133	78	required	require	VERB
easat-3801	133	79	to	to	PART
easat-3801	133	80	perform	perform	VERB
easat-3801	133	81	the	the	DET
easat-3801	133	82	activity	activity	NOUN
easat-3801	133	83	,	,	PUNCT
easat-3801	133	84	and	and	CCONJ
easat-3801	133	85	thanks	thank	NOUN
easat-3801	133	86	to	to	ADP
easat-3801	133	87	this	this	DET
easat-3801	133	88	simplicity	simplicity	NOUN
easat-3801	133	89	,	,	PUNCT
easat-3801	133	90	tdabc	tdabc	PROPN
easat-3801	133	91	allows	allow	VERB
easat-3801	133	92	the	the	DET
easat-3801	133	93	accounting	accounting	NOUN
easat-3801	133	94	process	process	NOUN
easat-3801	133	95	to	to	PART
easat-3801	133	96	be	be	AUX
easat-3801	133	97	approached	approach	VERB
easat-3801	133	98	by	by	ADP
easat-3801	133	99	people	people	NOUN
easat-3801	133	100	who	who	PRON
easat-3801	133	101	have	have	VERB
easat-3801	133	102	no	no	DET
easat-3801	133	103	experience	experience	NOUN
easat-3801	133	104	in	in	ADP
easat-3801	133	105	accounting	accounting	NOUN
easat-3801	133	106	,	,	PUNCT
easat-3801	133	107	business	business	NOUN
easat-3801	133	108	or	or	CCONJ
easat-3801	133	109	finance	finance	NOUN
easat-3801	133	110	.	.	PUNCT
easat-3801	134	1	b	b	X
easat-3801	134	2	)	)	PUNCT
easat-3801	134	3	complex	complex	ADJ
easat-3801	134	4	operations	operation	NOUN
easat-3801	134	5	tdabc	tdabc	NUM
easat-3801	134	6	allows	allow	VERB
easat-3801	134	7	the	the	DET
easat-3801	134	8	design	design	NOUN
easat-3801	134	9	of	of	ADP
easat-3801	134	10	cost	cost	NOUN
easat-3801	134	11	models	model	NOUN
easat-3801	134	12	for	for	ADP
easat-3801	134	13	complex	complex	ADJ
easat-3801	134	14	processes	process	NOUN
easat-3801	134	15	thanks	thank	NOUN
easat-3801	134	16	to	to	ADP
easat-3801	134	17	the	the	DET
easat-3801	134	18	use	use	NOUN
easat-3801	134	19	of	of	ADP
easat-3801	134	20	multiple	multiple	ADJ
easat-3801	134	21	time	time	NOUN
easat-3801	134	22	drivers	driver	NOUN
easat-3801	134	23	.	.	PUNCT
easat-3801	135	1	this	this	DET
easat-3801	135	2	system	system	NOUN
easat-3801	135	3	captures	capture	VERB
easat-3801	135	4	the	the	DET
easat-3801	135	5	variability	variability	NOUN
easat-3801	135	6	of	of	ADP
easat-3801	135	7	activities	activity	NOUN
easat-3801	135	8	by	by	ADP
easat-3801	135	9	including	include	VERB
easat-3801	135	10	all	all	DET
easat-3801	135	11	possible	possible	ADJ
easat-3801	135	12	subtasks	subtask	NOUN
easat-3801	135	13	in	in	ADP
easat-3801	135	14	the	the	DET
easat-3801	135	15	time	time	NOUN
easat-3801	135	16	equation	equation	NOUN
easat-3801	135	17	.	.	PUNCT
easat-3801	136	1	in	in	ADP
easat-3801	136	2	contrast	contrast	NOUN
easat-3801	136	3	,	,	PUNCT
easat-3801	136	4	time	time	NOUN
easat-3801	136	5	equations	equation	NOUN
easat-3801	136	6	can	can	AUX
easat-3801	136	7	include	include	VERB
easat-3801	136	8	multiple	multiple	ADJ
easat-3801	136	9	time	time	NOUN
easat-3801	136	10	drivers	driver	NOUN
easat-3801	136	11	without	without	ADP
easat-3801	136	12	increasing	increase	VERB
easat-3801	136	13	the	the	DET
easat-3801	136	14	number	number	NOUN
easat-3801	136	15	of	of	ADP
easat-3801	136	16	activities	activity	NOUN
easat-3801	136	17	.	.	PUNCT
easat-3801	137	1	by	by	ADP
easat-3801	137	2	using	use	VERB
easat-3801	137	3	multiple	multiple	ADJ
easat-3801	137	4	time	time	NOUN
easat-3801	137	5	drivers	driver	NOUN
easat-3801	137	6	,	,	PUNCT
easat-3801	137	7	tdabc	tdabc	PROPN
easat-3801	137	8	also	also	ADV
easat-3801	137	9	allows	allow	VERB
easat-3801	137	10	the	the	DET
easat-3801	137	11	classification	classification	NOUN
easat-3801	137	12	of	of	ADP
easat-3801	137	13	the	the	DET
easat-3801	137	14	costs	cost	NOUN
easat-3801	137	15	of	of	ADP
easat-3801	137	16	each	each	DET
easat-3801	137	17	transaction	transaction	NOUN
easat-3801	137	18	and	and	CCONJ
easat-3801	137	19	thus	thus	ADV
easat-3801	137	20	the	the	DET
easat-3801	137	21	identification	identification	NOUN
easat-3801	137	22	of	of	ADP
easat-3801	137	23	costly	costly	ADJ
easat-3801	137	24	,	,	PUNCT
easat-3801	137	25	wasteful	wasteful	ADJ
easat-3801	137	26	and	and	CCONJ
easat-3801	137	27	inefficient	inefficient	ADJ
easat-3801	137	28	processes	process	NOUN
easat-3801	137	29	(:	(:	VERB
easat-3801	137	30	stouthuysen	stouthuysen	NOUN
easat-3801	137	31	et	et	PROPN
easat-3801	137	32	al	al	PROPN
easat-3801	137	33	.	.	PROPN
easat-3801	137	34	,	,	PUNCT
easat-3801	137	35	2013	2013	NUM
easat-3801	137	36	:	:	PUNCT
easat-3801	137	37	83	83	NUM
easat-3801	137	38	)	)	PUNCT
easat-3801	137	39	.	.	PUNCT
easat-3801	138	1	c	c	X
easat-3801	138	2	)	)	PUNCT
easat-3801	138	3	energy	energy	NOUN
easat-3801	138	4	exploitation	exploitation	NOUN
easat-3801	138	5	tdabc	tdabc	PROPN
easat-3801	138	6	allows	allow	VERB
easat-3801	138	7	for	for	ADP
easat-3801	138	8	a	a	DET
easat-3801	138	9	good	good	ADJ
easat-3801	138	10	estimate	estimate	NOUN
easat-3801	138	11	of	of	ADP
easat-3801	138	12	resource	resource	NOUN
easat-3801	138	13	consumption	consumption	NOUN
easat-3801	138	14	and	and	CCONJ
easat-3801	138	15	energy	energy	NOUN
easat-3801	138	16	use	use	NOUN
easat-3801	138	17	and	and	CCONJ
easat-3801	138	18	reveals	reveal	VERB
easat-3801	138	19	activities	activity	NOUN
easat-3801	138	20	,	,	PUNCT
easat-3801	138	21	resources	resource	NOUN
easat-3801	138	22	and	and	CCONJ
easat-3801	138	23	costs	cost	NOUN
easat-3801	138	24	that	that	PRON
easat-3801	138	25	are	be	AUX
easat-3801	138	26	excluded	exclude	VERB
easat-3801	138	27	in	in	ADP
easat-3801	138	28	traditional	traditional	ADJ
easat-3801	138	29	accounting	accounting	NOUN
easat-3801	138	30	attempts	attempt	NOUN
easat-3801	138	31	.	.	PUNCT
easat-3801	139	1	it	it	PRON
easat-3801	139	2	also	also	ADV
easat-3801	139	3	provides	provide	VERB
easat-3801	139	4	insight	insight	NOUN
easat-3801	139	5	into	into	ADP
easat-3801	139	6	the	the	DET
easat-3801	139	7	causes	cause	NOUN
easat-3801	139	8	of	of	ADP
easat-3801	139	9	excess	excess	ADJ
easat-3801	139	10	time	time	NOUN
easat-3801	139	11	or	or	CCONJ
easat-3801	139	12	costs	cost	NOUN
easat-3801	139	13	occupied	occupy	VERB
easat-3801	139	14	by	by	ADP
easat-3801	139	15	resources	resource	NOUN
easat-3801	139	16	.	.	PUNCT
easat-3801	140	1	managers	manager	NOUN
easat-3801	140	2	can	can	AUX
easat-3801	140	3	review	review	VERB
easat-3801	140	4	the	the	DET
easat-3801	140	5	time	time	NOUN
easat-3801	140	6	and	and	CCONJ
easat-3801	140	7	cost	cost	NOUN
easat-3801	140	8	of	of	ADP
easat-3801	140	9	unused	unused	ADJ
easat-3801	140	10	or	or	CCONJ
easat-3801	140	11	overused	overused	ADJ
easat-3801	140	12	capacities	capacity	NOUN
easat-3801	140	13	and	and	CCONJ
easat-3801	140	14	consider	consider	VERB
easat-3801	140	15	actions	action	NOUN
easat-3801	140	16	to	to	PART
easat-3801	140	17	improve	improve	VERB
easat-3801	140	18	them	they	PRON
easat-3801	140	19	.	.	PUNCT
easat-3801	141	1	they	they	PRON
easat-3801	141	2	may	may	AUX
easat-3801	141	3	also	also	ADV
easat-3801	141	4	reserve	reserve	VERB
easat-3801	141	5	resources	resource	NOUN
easat-3801	141	6	for	for	ADP
easat-3801	141	7	future	future	ADJ
easat-3801	141	8	growth	growth	NOUN
easat-3801	141	9	rather	rather	ADV
easat-3801	141	10	than	than	ADP
easat-3801	141	11	reducing	reduce	VERB
easat-3801	141	12	currently	currently	ADV
easat-3801	141	13	unused	unused	ADJ
easat-3801	141	14	capacities	capacity	NOUN
easat-3801	141	15	(	(	PUNCT
easat-3801	141	16	demeere	demeere	NOUN
easat-3801	141	17	et	et	PROPN
easat-3801	141	18	al	al	PROPN
easat-3801	141	19	.	.	PROPN
easat-3801	141	20	,	,	PUNCT
easat-3801	141	21	2009	2009	NUM
easat-3801	141	22	:	:	PUNCT
easat-3801	141	23	296	296	NUM
easat-3801	141	24	)	)	PUNCT
easat-3801	141	25	.	.	PUNCT
easat-3801	142	1	2	2	X
easat-3801	142	2	)	)	PUNCT
easat-3801	142	3	challenges	challenge	VERB
easat-3801	142	4	a	a	DET
easat-3801	142	5	)	)	PUNCT
easat-3801	142	6	measurement	measurement	NOUN
easat-3801	142	7	error	error	NOUN
easat-3801	142	8	cardinaels	cardinael	NOUN
easat-3801	142	9	and	and	CCONJ
easat-3801	142	10	labro	labro	NOUN
easat-3801	142	11	(	(	PUNCT
easat-3801	142	12	2008	2008	NUM
easat-3801	142	13	)	)	PUNCT
easat-3801	142	14	reported	report	VERB
easat-3801	142	15	through	through	ADP
easat-3801	142	16	an	an	DET
easat-3801	142	17	empirical	empirical	ADJ
easat-3801	142	18	analysis	analysis	NOUN
easat-3801	142	19	that	that	SCONJ
easat-3801	142	20	employee	employee	NOUN
easat-3801	142	21	estimates	estimate	NOUN
easat-3801	142	22	may	may	AUX
easat-3801	142	23	not	not	PART
easat-3801	142	24	be	be	AUX
easat-3801	142	25	as	as	ADV
easat-3801	142	26	accurate	accurate	ADJ
easat-3801	142	27	as	as	SCONJ
easat-3801	142	28	the	the	DET
easat-3801	142	29	authors	author	NOUN
easat-3801	142	30	claim	claim	VERB
easat-3801	142	31	,	,	PUNCT
easat-3801	142	32	and	and	CCONJ
easat-3801	142	33	a	a	DET
easat-3801	142	34	significant	significant	ADJ
easat-3801	142	35	degree	degree	NOUN
easat-3801	142	36	of	of	ADP
easat-3801	142	37	subjectivity	subjectivity	NOUN
easat-3801	142	38	still	still	ADV
easat-3801	142	39	exists	exist	VERB
easat-3801	142	40	.	.	PUNCT
easat-3801	143	1	although	although	SCONJ
easat-3801	143	2	kaplan	kaplan	PROPN
easat-3801	143	3	and	and	CCONJ
easat-3801	143	4	anderson	anderson	PROPN
easat-3801	143	5	(	(	PUNCT
easat-3801	143	6	2007	2007	NUM
easat-3801	143	7	)	)	PUNCT
easat-3801	143	8	stated	state	VERB
easat-3801	143	9	that	that	SCONJ
easat-3801	143	10	time	time	NOUN
easat-3801	143	11	consumption	consumption	NOUN
easat-3801	143	12	data	datum	NOUN
easat-3801	143	13	can	can	AUX
easat-3801	143	14	be	be	AUX
easat-3801	143	15	estimated	estimate	VERB
easat-3801	143	16	or	or	CCONJ
easat-3801	143	17	directly	directly	ADV
easat-3801	143	18	observed	observe	VERB
easat-3801	143	19	,	,	PUNCT
easat-3801	143	20	it	it	PRON
easat-3801	143	21	still	still	ADV
easat-3801	143	22	requires	require	VERB
easat-3801	143	23	a	a	DET
easat-3801	143	24	series	series	NOUN
easat-3801	143	25	of	of	ADP
easat-3801	143	26	interviews	interview	NOUN
easat-3801	143	27	with	with	ADP
easat-3801	143	28	employees	employee	NOUN
easat-3801	143	29	,	,	PUNCT
easat-3801	143	30	and	and	CCONJ
easat-3801	143	31	these	these	DET
easat-3801	143	32	interviews	interview	NOUN
easat-3801	143	33	may	may	AUX
easat-3801	143	34	negatively	negatively	ADV
easat-3801	143	35	affect	affect	VERB
easat-3801	143	36	the	the	DET
easat-3801	143	37	work	work	NOUN
easat-3801	143	38	done	do	VERB
easat-3801	143	39	by	by	ADP
easat-3801	143	40	those	those	PRON
easat-3801	143	41	responsible	responsible	ADJ
easat-3801	143	42	for	for	ADP
easat-3801	143	43	implementing	implement	VERB
easat-3801	143	44	the	the	DET
easat-3801	143	45	tdabc	tdabc	PROPN
easat-3801	143	46	approach	approach	NOUN
easat-3801	143	47	.	.	PUNCT
easat-3801	144	1	cardinaels	cardinael	NOUN
easat-3801	144	2	and	and	CCONJ
easat-3801	144	3	labro	labro	NOUN
easat-3801	144	4	(	(	PUNCT
easat-3801	144	5	2008	2008	NUM
easat-3801	144	6	)	)	PUNCT
easat-3801	144	7	also	also	ADV
easat-3801	144	8	found	find	VERB
easat-3801	144	9	a	a	DET
easat-3801	144	10	strong	strong	ADJ
easat-3801	144	11	overestimation	overestimation	NOUN
easat-3801	144	12	bias	bias	NOUN
easat-3801	144	13	when	when	SCONJ
easat-3801	144	14	employees	employee	NOUN
easat-3801	144	15	provide	provide	VERB
easat-3801	144	16	their	their	PRON
easat-3801	144	17	time	time	NOUN
easat-3801	144	18	estimates	estimate	NOUN
easat-3801	144	19	in	in	ADP
easat-3801	144	20	minutes	minute	NOUN
easat-3801	144	21	.	.	PUNCT
easat-3801	145	1	in	in	ADP
easat-3801	145	2	fact	fact	NOUN
easat-3801	145	3	,	,	PUNCT
easat-3801	145	4	if	if	SCONJ
easat-3801	145	5	the	the	DET
easat-3801	145	6	minute	minute	NOUN
easat-3801	145	7	-	-	PUNCT
easat-3801	145	8	based	base	VERB
easat-3801	145	9	model	model	NOUN
easat-3801	145	10	is	be	AUX
easat-3801	145	11	compared	compare	VERB
easat-3801	145	12	to	to	ADP
easat-3801	145	13	the	the	DET
easat-3801	145	14	percentagebased	percentagebase	VERB
easat-3801	145	15	model	model	NOUN
easat-3801	145	16	(	(	PUNCT
easat-3801	145	17	abc	abc	PROPN
easat-3801	145	18	approach	approach	PROPN
easat-3801	145	19	)	)	PUNCT
easat-3801	145	20	,	,	PUNCT
easat-3801	145	21	the	the	DET
easat-3801	145	22	results	result	NOUN
easat-3801	145	23	are	be	AUX
easat-3801	145	24	certainly	certainly	ADV
easat-3801	145	25	more	more	ADV
easat-3801	145	26	accurate	accurate	ADJ
easat-3801	145	27	.	.	PUNCT
easat-3801	146	1	the	the	DET
easat-3801	146	2	reason	reason	NOUN
easat-3801	146	3	for	for	ADP
easat-3801	146	4	this	this	PRON
easat-3801	146	5	is	be	AUX
easat-3801	146	6	that	that	SCONJ
easat-3801	146	7	few	few	ADJ
easat-3801	146	8	employees	employee	NOUN
easat-3801	146	9	tend	tend	VERB
easat-3801	146	10	to	to	PART
easat-3801	146	11	report	report	VERB
easat-3801	146	12	the	the	DET
easat-3801	146	13	percentage	percentage	NOUN
easat-3801	146	14	of	of	ADP
easat-3801	146	15	their	their	PRON
easat-3801	146	16	free	free	ADJ
easat-3801	146	17	time	time	NOUN
easat-3801	146	18	.	.	PUNCT
easat-3801	147	1	however	however	ADV
easat-3801	147	2	,	,	PUNCT
easat-3801	147	3	the	the	DET
easat-3801	147	4	authors	author	NOUN
easat-3801	147	5	state	state	VERB
easat-3801	147	6	that	that	SCONJ
easat-3801	147	7	more	more	ADJ
easat-3801	147	8	than	than	ADP
easat-3801	147	9	77	77	NUM
easat-3801	147	10	%	%	NOUN
easat-3801	147	11	of	of	ADP
easat-3801	147	12	participants	participant	NOUN
easat-3801	147	13	consistently	consistently	ADV
easat-3801	147	14	overestimate	overestimate	VERB
easat-3801	147	15	the	the	DET
easat-3801	147	16	time	time	NOUN
easat-3801	147	17	they	they	PRON
easat-3801	147	18	spend	spend	VERB
easat-3801	147	19	on	on	ADP
easat-3801	147	20	all	all	DET
easat-3801	147	21	activities	activity	NOUN
easat-3801	147	22	.	.	PUNCT
easat-3801	148	1	accuracy	accuracy	NOUN
easat-3801	148	2	is	be	AUX
easat-3801	148	3	debatable	debatable	ADJ
easat-3801	148	4	if	if	SCONJ
easat-3801	148	5	employees	employee	NOUN
easat-3801	148	6	report	report	VERB
easat-3801	148	7	their	their	PRON
easat-3801	148	8	time	time	NOUN
easat-3801	148	9	when	when	SCONJ
easat-3801	148	10	it	it	PRON
easat-3801	148	11	is	be	AUX
easat-3801	148	12	not	not	PART
easat-3801	148	13	possible	possible	ADJ
easat-3801	148	14	to	to	PART
easat-3801	148	15	directly	directly	ADV
easat-3801	148	16	observe	observe	VERB
easat-3801	148	17	it	it	PRON
easat-3801	148	18	:	:	PUNCT
easat-3801	148	19	(	(	PUNCT
easat-3801	148	20	jarvas	jarvas	PROPN
easat-3801	148	21	et	et	PROPN
easat-3801	148	22	al	al	PROPN
easat-3801	148	23	.	.	PROPN
easat-3801	148	24	,	,	PUNCT
easat-3801	148	25	2010	2010	NUM
easat-3801	148	26	.	.	PUNCT
easat-3801	149	1	:	:	PUNCT
easat-3801	149	2	20	20	NUM
easat-3801	149	3	)	)	PUNCT
easat-3801	149	4	.	.	PUNCT
easat-3801	150	1	8354	8354	NUM
easat-3801	150	2	edelweiss	edelweiss	PROPN
easat-3801	150	3	applied	apply	VERB
easat-3801	150	4	science	science	NOUN
easat-3801	150	5	and	and	CCONJ
easat-3801	150	6	technology	technology	NOUN
easat-3801	150	7	issn	issn	PROPN
easat-3801	150	8	:	:	PUNCT
easat-3801	150	9	2576	2576	NUM
easat-3801	150	10	-	-	SYM
easat-3801	150	11	8484	8484	NUM
easat-3801	150	12	vol	vol	NOUN
easat-3801	150	13	.	.	PROPN
easat-3801	150	14	8	8	NUM
easat-3801	150	15	,	,	PUNCT
easat-3801	150	16	no	no	INTJ
easat-3801	150	17	.	.	NOUN
easat-3801	151	1	6	6	NUM
easat-3801	151	2	:	:	SYM
easat-3801	151	3	8347	8347	NUM
easat-3801	151	4	-	-	SYM
easat-3801	151	5	8367	8367	NUM
easat-3801	151	6	,	,	PUNCT
easat-3801	151	7	2024	2024	NUM
easat-3801	151	8	doi	doi	NOUN
easat-3801	151	9	:	:	PUNCT
easat-3801	151	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	151	11	©	©	PROPN
easat-3801	151	12	2024	2024	NUM
easat-3801	151	13	by	by	ADP
easat-3801	151	14	the	the	DET
easat-3801	151	15	authors	author	NOUN
easat-3801	151	16	;	;	PUNCT
easat-3801	151	17	licensee	licensee	PROPN
easat-3801	151	18	learning	learn	VERB
easat-3801	151	19	gate	gate	PROPN
easat-3801	151	20	b	b	PROPN
easat-3801	151	21	)	)	PUNCT
easat-3801	151	22	data	datum	NOUN
easat-3801	151	23	a	a	DET
easat-3801	151	24	large	large	ADJ
easat-3801	151	25	amount	amount	NOUN
easat-3801	151	26	of	of	ADP
easat-3801	151	27	data	datum	NOUN
easat-3801	151	28	is	be	AUX
easat-3801	151	29	required	require	VERB
easat-3801	151	30	to	to	PART
easat-3801	151	31	satisfactorily	satisfactorily	ADV
easat-3801	151	32	estimate	estimate	VERB
easat-3801	151	33	time	time	NOUN
easat-3801	151	34	equations	equation	NOUN
easat-3801	151	35	,	,	PUNCT
easat-3801	151	36	which	which	PRON
easat-3801	151	37	suggests	suggest	VERB
easat-3801	151	38	that	that	SCONJ
easat-3801	151	39	data	datum	NOUN
easat-3801	151	40	collection	collection	NOUN
easat-3801	151	41	for	for	ADP
easat-3801	151	42	tdabc	tdabc	PROPN
easat-3801	151	43	appears	appear	VERB
easat-3801	151	44	to	to	PART
easat-3801	151	45	be	be	AUX
easat-3801	151	46	complex	complex	ADJ
easat-3801	151	47	and	and	CCONJ
easat-3801	151	48	must	must	AUX
easat-3801	151	49	be	be	AUX
easat-3801	151	50	carefully	carefully	ADV
easat-3801	151	51	managed	manage	VERB
easat-3801	151	52	because	because	SCONJ
easat-3801	151	53	the	the	DET
easat-3801	151	54	quality	quality	NOUN
easat-3801	151	55	of	of	ADP
easat-3801	151	56	the	the	DET
easat-3801	151	57	results	result	NOUN
easat-3801	151	58	depends	depend	VERB
easat-3801	151	59	on	on	ADP
easat-3801	151	60	the	the	DET
easat-3801	151	61	quality	quality	NOUN
easat-3801	151	62	of	of	ADP
easat-3801	151	63	the	the	DET
easat-3801	151	64	available	available	ADJ
easat-3801	151	65	data	datum	NOUN
easat-3801	151	66	as	as	ADP
easat-3801	151	67	(	(	PUNCT
easat-3801	151	68	gervais	gervais	PROPN
easat-3801	151	69	et	et	PROPN
easat-3801	151	70	al,2010:3	al,2010:3	PROPN
easat-3801	151	71	)	)	PUNCT
easat-3801	151	72	(	(	PUNCT
easat-3801	151	73	that	that	SCONJ
easat-3801	151	74	tdabc	tdabc	PROPN
easat-3801	151	75	requires	require	VERB
easat-3801	151	76	careful	careful	ADJ
easat-3801	151	77	and	and	CCONJ
easat-3801	151	78	detailed	detailed	ADJ
easat-3801	151	79	analysis	analysis	NOUN
easat-3801	151	80	,	,	PUNCT
easat-3801	151	81	which	which	PRON
easat-3801	151	82	makes	make	VERB
easat-3801	151	83	the	the	DET
easat-3801	151	84	start	start	VERB
easat-3801	151	85	-	-	PUNCT
easat-3801	151	86	up	up	NOUN
easat-3801	151	87	longer	long	ADV
easat-3801	151	88	and	and	CCONJ
easat-3801	151	89	more	more	ADV
easat-3801	151	90	expensive	expensive	ADJ
easat-3801	151	91	,	,	PUNCT
easat-3801	151	92	and	and	CCONJ
easat-3801	151	93	they	they	PRON
easat-3801	151	94	also	also	ADV
easat-3801	151	95	emphasize	emphasize	VERB
easat-3801	151	96	the	the	DET
easat-3801	151	97	need	need	NOUN
easat-3801	151	98	for	for	ADP
easat-3801	151	99	regular	regular	ADJ
easat-3801	151	100	maintenance	maintenance	NOUN
easat-3801	151	101	over	over	ADP
easat-3801	151	102	time	time	NOUN
easat-3801	151	103	,	,	PUNCT
easat-3801	151	104	in	in	ADP
easat-3801	151	105	addition	addition	NOUN
easat-3801	151	106	,	,	PUNCT
easat-3801	151	107	tdabc	tdabc	PROPN
easat-3801	151	108	relies	rely	VERB
easat-3801	151	109	on	on	ADP
easat-3801	151	110	robust	robust	ADJ
easat-3801	151	111	and	and	CCONJ
easat-3801	151	112	reliable	reliable	ADJ
easat-3801	151	113	data	datum	NOUN
easat-3801	151	114	to	to	PART
easat-3801	151	115	provide	provide	VERB
easat-3801	151	116	an	an	DET
easat-3801	151	117	acceptable	acceptable	ADJ
easat-3801	151	118	level	level	NOUN
easat-3801	151	119	of	of	ADP
easat-3801	151	120	accuracy	accuracy	NOUN
easat-3801	151	121	,	,	PUNCT
easat-3801	151	122	if	if	SCONJ
easat-3801	151	123	the	the	DET
easat-3801	151	124	data	datum	NOUN
easat-3801	151	125	comes	come	VERB
easat-3801	151	126	from	from	ADP
easat-3801	151	127	automated	automate	VERB
easat-3801	151	128	programs	program	NOUN
easat-3801	151	129	and	and	CCONJ
easat-3801	151	130	is	be	AUX
easat-3801	151	131	updated	update	VERB
easat-3801	151	132	regularly	regularly	ADV
easat-3801	151	133	,	,	PUNCT
easat-3801	151	134	the	the	DET
easat-3801	151	135	results	result	NOUN
easat-3801	151	136	are	be	AUX
easat-3801	151	137	likely	likely	ADJ
easat-3801	151	138	to	to	PART
easat-3801	151	139	be	be	AUX
easat-3801	151	140	accurate	accurate	ADJ
easat-3801	151	141	,	,	PUNCT
easat-3801	151	142	however	however	ADV
easat-3801	151	143	,	,	PUNCT
easat-3801	151	144	if	if	SCONJ
easat-3801	151	145	the	the	DET
easat-3801	151	146	information	information	NOUN
easat-3801	151	147	is	be	AUX
easat-3801	151	148	outdate	outdate	ADJ
easat-3801	151	149	,	,	PUNCT
easat-3801	151	150	or	or	CCONJ
easat-3801	151	151	if	if	SCONJ
easat-3801	151	152	it	it	PRON
easat-3801	151	153	is	be	AUX
easat-3801	151	154	based	base	VERB
easat-3801	151	155	on	on	ADP
easat-3801	151	156	estimates	estimate	NOUN
easat-3801	151	157	,	,	PUNCT
easat-3801	151	158	the	the	DET
easat-3801	151	159	resulting	result	VERB
easat-3801	151	160	cost	cost	NOUN
easat-3801	151	161	information	information	NOUN
easat-3801	151	162	may	may	AUX
easat-3801	151	163	contain	contain	VERB
easat-3801	151	164	significant	significant	ADJ
easat-3801	151	165	errors	error	NOUN
easat-3801	151	166	,	,	PUNCT
easat-3801	151	167	5	5	NUM
easat-3801	151	168	.	.	PUNCT
easat-3801	152	1	cost	cost	NOUN
easat-3801	152	2	management	management	NOUN
easat-3801	152	3	•	•	NOUN
easat-3801	152	4	cost	cost	NOUN
easat-3801	152	5	management	management	NOUN
easat-3801	152	6	concept	concept	NOUN
easat-3801	152	7	cost	cost	NOUN
easat-3801	152	8	management	management	NOUN
easat-3801	152	9	is	be	AUX
easat-3801	152	10	the	the	DET
easat-3801	152	11	process	process	NOUN
easat-3801	152	12	of	of	ADP
easat-3801	152	13	planning	planning	NOUN
easat-3801	152	14	and	and	CCONJ
easat-3801	152	15	controlling	control	VERB
easat-3801	152	16	a	a	DET
easat-3801	152	17	company	company	NOUN
easat-3801	152	18	's	's	PART
easat-3801	152	19	budget	budget	NOUN
easat-3801	152	20	.	.	PUNCT
easat-3801	153	1	in	in	ADP
easat-3801	153	2	other	other	ADJ
easat-3801	153	3	words	word	NOUN
easat-3801	153	4	,	,	PUNCT
easat-3801	153	5	cost	cost	NOUN
easat-3801	153	6	management	management	NOUN
easat-3801	153	7	is	be	AUX
easat-3801	153	8	the	the	DET
easat-3801	153	9	process	process	NOUN
easat-3801	153	10	of	of	ADP
easat-3801	153	11	planning	planning	NOUN
easat-3801	153	12	and	and	CCONJ
easat-3801	153	13	controlling	control	VERB
easat-3801	153	14	costs	cost	NOUN
easat-3801	153	15	associated	associate	VERB
easat-3801	153	16	with	with	ADP
easat-3801	153	17	running	run	VERB
easat-3801	153	18	a	a	DET
easat-3801	153	19	business	business	NOUN
easat-3801	153	20	.	.	PUNCT
easat-3801	154	1	it	it	PRON
easat-3801	154	2	involves	involve	VERB
easat-3801	154	3	collecting	collect	VERB
easat-3801	154	4	,	,	PUNCT
easat-3801	154	5	analysing	analysing	NOUN
easat-3801	154	6	,	,	PUNCT
easat-3801	154	7	and	and	CCONJ
easat-3801	154	8	reporting	report	VERB
easat-3801	154	9	cost	cost	NOUN
easat-3801	154	10	information	information	NOUN
easat-3801	154	11	in	in	ADP
easat-3801	154	12	order	order	NOUN
easat-3801	154	13	to	to	PART
easat-3801	154	14	budget	budget	VERB
easat-3801	154	15	,	,	PUNCT
easat-3801	154	16	forecast	forecast	NOUN
easat-3801	154	17	,	,	PUNCT
easat-3801	154	18	and	and	CCONJ
easat-3801	154	19	control	control	NOUN
easat-3801	154	20	costs	cost	VERB
easat-3801	154	21	more	more	ADV
easat-3801	154	22	effectively	effectively	ADV
easat-3801	154	23	.	.	PUNCT
easat-3801	155	1	cost	cost	NOUN
easat-3801	155	2	management	management	NOUN
easat-3801	155	3	practices	practice	NOUN
easat-3801	155	4	can	can	AUX
easat-3801	155	5	be	be	AUX
easat-3801	155	6	applied	apply	VERB
easat-3801	155	7	to	to	ADP
easat-3801	155	8	specific	specific	ADJ
easat-3801	155	9	projects	project	NOUN
easat-3801	155	10	or	or	CCONJ
easat-3801	155	11	to	to	ADP
easat-3801	155	12	a	a	DET
easat-3801	155	13	company	company	NOUN
easat-3801	155	14	's	's	PART
easat-3801	155	15	overall	overall	ADJ
easat-3801	155	16	operating	operating	NOUN
easat-3801	155	17	model	model	NOUN
easat-3801	155	18	.	.	PUNCT
easat-3801	156	1	cost	cost	NOUN
easat-3801	156	2	management	management	NOUN
easat-3801	156	3	typically	typically	ADV
easat-3801	156	4	focuses	focus	VERB
easat-3801	156	5	on	on	ADP
easat-3801	156	6	generating	generate	VERB
easat-3801	156	7	savings	saving	NOUN
easat-3801	156	8	and	and	CCONJ
easat-3801	156	9	maximizing	maximize	VERB
easat-3801	156	10	profits	profit	NOUN
easat-3801	156	11	over	over	ADP
easat-3801	156	12	the	the	DET
easat-3801	156	13	long	long	ADJ
easat-3801	156	14	term	term	NOUN
easat-3801	156	15	.	.	PUNCT
easat-3801	157	1	having	have	VERB
easat-3801	157	2	a	a	DET
easat-3801	157	3	good	good	ADJ
easat-3801	157	4	cost	cost	NOUN
easat-3801	157	5	management	management	NOUN
easat-3801	157	6	system	system	NOUN
easat-3801	157	7	makes	make	VERB
easat-3801	157	8	it	it	PRON
easat-3801	157	9	easier	easy	ADJ
easat-3801	157	10	for	for	SCONJ
easat-3801	157	11	an	an	DET
easat-3801	157	12	organization	organization	NOUN
easat-3801	157	13	to	to	PART
easat-3801	157	14	estimate	estimate	VERB
easat-3801	157	15	and	and	CCONJ
easat-3801	157	16	allocate	allocate	VERB
easat-3801	157	17	its	its	PRON
easat-3801	157	18	budget	budget	NOUN
easat-3801	157	19	.	.	PUNCT
easat-3801	158	1	it	it	PRON
easat-3801	158	2	is	be	AUX
easat-3801	158	3	also	also	ADV
easat-3801	158	4	a	a	DET
easat-3801	158	5	form	form	NOUN
easat-3801	158	6	of	of	ADP
easat-3801	158	7	management	management	NOUN
easat-3801	158	8	accounting	accounting	NOUN
easat-3801	158	9	that	that	PRON
easat-3801	158	10	helps	help	VERB
easat-3801	158	11	a	a	DET
easat-3801	158	12	company	company	NOUN
easat-3801	158	13	reduce	reduce	VERB
easat-3801	158	14	the	the	DET
easat-3801	158	15	chance	chance	NOUN
easat-3801	158	16	of	of	ADP
easat-3801	158	17	budget	budget	NOUN
easat-3801	158	18	overruns	overrun	NOUN
easat-3801	158	19	through	through	ADP
easat-3801	158	20	more	more	ADV
easat-3801	158	21	accurate	accurate	ADJ
easat-3801	158	22	forecasting	forecasting	NOUN
easat-3801	158	23	of	of	ADP
easat-3801	158	24	impending	impending	ADJ
easat-3801	158	25	expenses	expense	NOUN
easat-3801	158	26	.	.	PUNCT
easat-3801	159	1	many	many	ADJ
easat-3801	159	2	companies	company	NOUN
easat-3801	159	3	use	use	VERB
easat-3801	159	4	cost	cost	NOUN
easat-3801	159	5	management	management	NOUN
easat-3801	159	6	techniques	technique	NOUN
easat-3801	159	7	for	for	ADP
easat-3801	159	8	specific	specific	ADJ
easat-3801	159	9	projects	project	NOUN
easat-3801	159	10	and	and	CCONJ
easat-3801	159	11	for	for	ADP
easat-3801	159	12	the	the	DET
easat-3801	159	13	business	business	NOUN
easat-3801	159	14	in	in	ADP
easat-3801	159	15	general	general	ADJ
easat-3801	159	16	.	.	PUNCT
easat-3801	160	1	(	(	PUNCT
easat-3801	160	2	lutkevich	lutkevich	PROPN
easat-3801	160	3	,	,	PUNCT
easat-3801	160	4	2023	2023	NUM
easat-3801	160	5	:	:	SYM
easat-3801	160	6	2	2	NUM
easat-3801	160	7	)	)	PUNCT
easat-3801	160	8	.	.	PUNCT
easat-3801	161	1	•	•	NUM
easat-3801	161	2	benefits	benefit	NOUN
easat-3801	161	3	of	of	ADP
easat-3801	161	4	cost	cost	NOUN
easat-3801	161	5	management	management	NOUN
easat-3801	161	6	the	the	DET
easat-3801	161	7	benefits	benefit	NOUN
easat-3801	161	8	of	of	ADP
easat-3801	161	9	cost	cost	NOUN
easat-3801	161	10	management	management	NOUN
easat-3801	161	11	include	include	VERB
easat-3801	161	12	:	:	PUNCT
easat-3801	161	13	(	(	PUNCT
easat-3801	161	14	sandeep	sandeep	ADJ
easat-3801	161	15	,	,	PUNCT
easat-3801	161	16	2021:15	2021:15	NUM
easat-3801	161	17	)	)	PUNCT
easat-3801	161	18	a.	a.	NOUN
easat-3801	161	19	reduce	reduce	VERB
easat-3801	161	20	overspending	overspending	NOUN
easat-3801	161	21	:	:	PUNCT
easat-3801	161	22	cost	cost	NOUN
easat-3801	161	23	controls	control	NOUN
easat-3801	161	24	help	help	VERB
easat-3801	161	25	business	business	NOUN
easat-3801	161	26	managers	manager	NOUN
easat-3801	161	27	keep	keep	VERB
easat-3801	161	28	their	their	PRON
easat-3801	161	29	budget	budget	NOUN
easat-3801	161	30	on	on	ADP
easat-3801	161	31	track	track	NOUN
easat-3801	161	32	and	and	CCONJ
easat-3801	161	33	not	not	PART
easat-3801	161	34	let	let	VERB
easat-3801	161	35	costs	cost	NOUN
easat-3801	161	36	get	get	VERB
easat-3801	161	37	out	out	ADP
easat-3801	161	38	of	of	ADP
easat-3801	161	39	control	control	NOUN
easat-3801	161	40	.	.	PUNCT
easat-3801	162	1	b.	b.	PROPN
easat-3801	162	2	encourages	encourage	VERB
easat-3801	162	3	planning	plan	VERB
easat-3801	162	4	:	:	PUNCT
easat-3801	162	5	cost	cost	NOUN
easat-3801	162	6	management	management	NOUN
easat-3801	162	7	helps	help	VERB
easat-3801	162	8	determine	determine	VERB
easat-3801	162	9	what	what	PRON
easat-3801	162	10	works	work	VERB
easat-3801	162	11	and	and	CCONJ
easat-3801	162	12	what	what	PRON
easat-3801	162	13	does	do	VERB
easat-3801	162	14	n't	not	PART
easat-3801	162	15	,	,	PUNCT
easat-3801	162	16	and	and	CCONJ
easat-3801	162	17	provides	provide	VERB
easat-3801	162	18	insight	insight	NOUN
easat-3801	162	19	into	into	ADP
easat-3801	162	20	resources	resource	NOUN
easat-3801	162	21	and	and	CCONJ
easat-3801	162	22	processes	process	NOUN
easat-3801	162	23	that	that	PRON
easat-3801	162	24	helps	help	VERB
easat-3801	162	25	managers	manager	NOUN
easat-3801	162	26	make	make	VERB
easat-3801	162	27	faster	fast	ADV
easat-3801	162	28	and	and	CCONJ
easat-3801	162	29	better	well	ADJ
easat-3801	162	30	decisions	decision	NOUN
easat-3801	162	31	about	about	ADP
easat-3801	162	32	the	the	DET
easat-3801	162	33	current	current	ADJ
easat-3801	162	34	project	project	NOUN
easat-3801	162	35	and	and	CCONJ
easat-3801	162	36	future	future	ADJ
easat-3801	162	37	projects	project	NOUN
easat-3801	162	38	.	.	PUNCT
easat-3801	163	1	c.	c.	NOUN
easat-3801	163	2	facilitates	facilitate	VERB
easat-3801	163	3	financial	financial	ADJ
easat-3801	163	4	health	health	NOUN
easat-3801	163	5	:	:	PUNCT
easat-3801	163	6	continuous	continuous	ADJ
easat-3801	163	7	monitoring	monitoring	NOUN
easat-3801	163	8	,	,	PUNCT
easat-3801	163	9	cost	cost	NOUN
easat-3801	163	10	control	control	NOUN
easat-3801	163	11	and	and	CCONJ
easat-3801	163	12	cost	cost	NOUN
easat-3801	163	13	reporting	reporting	NOUN
easat-3801	163	14	contribute	contribute	VERB
easat-3801	163	15	to	to	ADP
easat-3801	163	16	the	the	DET
easat-3801	163	17	long	long	ADJ
easat-3801	163	18	-	-	PUNCT
easat-3801	163	19	term	term	NOUN
easat-3801	163	20	financial	financial	ADJ
easat-3801	163	21	health	health	NOUN
easat-3801	163	22	of	of	ADP
easat-3801	163	23	the	the	DET
easat-3801	163	24	company	company	NOUN
easat-3801	163	25	.	.	PUNCT
easat-3801	164	1	these	these	DET
easat-3801	164	2	efforts	effort	NOUN
easat-3801	164	3	provide	provide	VERB
easat-3801	164	4	the	the	DET
easat-3801	164	5	data	datum	NOUN
easat-3801	164	6	needed	need	VERB
easat-3801	164	7	to	to	PART
easat-3801	164	8	make	make	VERB
easat-3801	164	9	good	good	ADJ
easat-3801	164	10	decisions	decision	NOUN
easat-3801	164	11	.	.	PUNCT
easat-3801	165	1	implementing	implement	VERB
easat-3801	165	2	a	a	DET
easat-3801	165	3	cost	cost	NOUN
easat-3801	165	4	management	management	NOUN
easat-3801	165	5	structure	structure	NOUN
easat-3801	165	6	helps	help	VERB
easat-3801	165	7	the	the	DET
easat-3801	165	8	company	company	NOUN
easat-3801	165	9	's	's	PART
easat-3801	165	10	projects	project	NOUN
easat-3801	165	11	keep	keep	VERB
easat-3801	165	12	their	their	PRON
easat-3801	165	13	overall	overall	ADJ
easat-3801	165	14	budget	budget	NOUN
easat-3801	165	15	under	under	ADP
easat-3801	165	16	control	control	NOUN
easat-3801	165	17	.	.	PUNCT
easat-3801	166	1	d.	d.	PROPN
easat-3801	166	2	mitigate	mitigate	VERB
easat-3801	166	3	risk	risk	NOUN
easat-3801	166	4	:	:	PUNCT
easat-3801	166	5	cost	cost	NOUN
easat-3801	166	6	management	management	NOUN
easat-3801	166	7	typically	typically	ADV
easat-3801	166	8	involves	involve	VERB
easat-3801	166	9	setting	set	VERB
easat-3801	166	10	a	a	DET
easat-3801	166	11	risk	risk	NOUN
easat-3801	166	12	allowance	allowance	NOUN
easat-3801	166	13	for	for	ADP
easat-3801	166	14	unexpected	unexpected	ADJ
easat-3801	166	15	costs	cost	NOUN
easat-3801	166	16	,	,	PUNCT
easat-3801	166	17	a	a	DET
easat-3801	166	18	useful	useful	ADJ
easat-3801	166	19	step	step	NOUN
easat-3801	166	20	to	to	PART
easat-3801	166	21	prevent	prevent	VERB
easat-3801	166	22	overspending	overspending	NOUN
easat-3801	166	23	.	.	PUNCT
easat-3801	167	1	e.	e.	PROPN
easat-3801	167	2	supports	support	VERB
easat-3801	167	3	standards	standard	NOUN
easat-3801	167	4	:	:	PUNCT
easat-3801	167	5	consistent	consistent	ADJ
easat-3801	167	6	cost	cost	NOUN
easat-3801	167	7	monitoring	monitoring	NOUN
easat-3801	167	8	,	,	PUNCT
easat-3801	167	9	analysis	analysis	NOUN
easat-3801	167	10	and	and	CCONJ
easat-3801	167	11	reporting	reporting	NOUN
easat-3801	167	12	helps	help	VERB
easat-3801	167	13	organizations	organization	NOUN
easat-3801	167	14	adopt	adopt	VERB
easat-3801	167	15	standards	standard	NOUN
easat-3801	167	16	to	to	PART
easat-3801	167	17	evaluate	evaluate	VERB
easat-3801	167	18	future	future	ADJ
easat-3801	167	19	cost	cost	NOUN
easat-3801	167	20	data	datum	NOUN
easat-3801	167	21	and	and	CCONJ
easat-3801	167	22	productivity	productivity	NOUN
easat-3801	167	23	levels	level	NOUN
easat-3801	167	24	.	.	PUNCT
easat-3801	168	1	f.	f.	PROPN
easat-3801	168	2	improved	improve	VERB
easat-3801	168	3	visibility	visibility	NOUN
easat-3801	168	4	:	:	PUNCT
easat-3801	168	5	many	many	ADJ
easat-3801	168	6	service	service	NOUN
easat-3801	168	7	cost	cost	NOUN
easat-3801	168	8	management	management	NOUN
easat-3801	168	9	tools	tool	NOUN
easat-3801	168	10	provide	provide	VERB
easat-3801	168	11	real	real	ADJ
easat-3801	168	12	-	-	PUNCT
easat-3801	168	13	time	time	NOUN
easat-3801	168	14	visibility	visibility	NOUN
easat-3801	168	15	into	into	ADP
easat-3801	168	16	cost	cost	NOUN
easat-3801	168	17	management	management	NOUN
easat-3801	168	18	metrics	metric	NOUN
easat-3801	168	19	,	,	PUNCT
easat-3801	168	20	such	such	ADJ
easat-3801	168	21	as	as	ADP
easat-3801	168	22	savings	saving	NOUN
easat-3801	168	23	.	.	PUNCT
easat-3801	169	1	•	•	NUM
easat-3801	169	2	the	the	DET
easat-3801	169	3	importance	importance	NOUN
easat-3801	169	4	of	of	ADP
easat-3801	169	5	cost	cost	NOUN
easat-3801	169	6	management	management	NOUN
easat-3801	169	7	the	the	DET
easat-3801	169	8	sustainable	sustainable	ADJ
easat-3801	169	9	growth	growth	NOUN
easat-3801	169	10	of	of	ADP
easat-3801	169	11	any	any	DET
easat-3801	169	12	business	business	NOUN
easat-3801	169	13	is	be	AUX
easat-3801	169	14	closely	closely	ADV
easat-3801	169	15	linked	link	VERB
easat-3801	169	16	to	to	ADP
easat-3801	169	17	good	good	ADJ
easat-3801	169	18	cost	cost	NOUN
easat-3801	169	19	management	management	NOUN
easat-3801	169	20	practices	practice	NOUN
easat-3801	169	21	that	that	PRON
easat-3801	169	22	are	be	AUX
easat-3801	169	23	able	able	ADJ
easat-3801	169	24	to	to	PART
easat-3801	169	25	provide	provide	VERB
easat-3801	169	26	managers	manager	NOUN
easat-3801	169	27	with	with	ADP
easat-3801	169	28	all	all	DET
easat-3801	169	29	relevant	relevant	ADJ
easat-3801	169	30	information	information	NOUN
easat-3801	169	31	about	about	ADP
easat-3801	169	32	the	the	DET
easat-3801	169	33	business	business	NOUN
easat-3801	169	34	,	,	PUNCT
easat-3801	169	35	and	and	CCONJ
easat-3801	169	36	thus	thus	ADV
easat-3801	169	37	all	all	DET
easat-3801	169	38	the	the	DET
easat-3801	169	39	necessary	necessary	ADJ
easat-3801	169	40	financial	financial	ADJ
easat-3801	169	41	support	support	NOUN
easat-3801	169	42	is	be	AUX
easat-3801	169	43	available	available	ADJ
easat-3801	169	44	to	to	PART
easat-3801	169	45	make	make	VERB
easat-3801	169	46	the	the	DET
easat-3801	169	47	right	right	ADJ
easat-3801	169	48	strategic	strategic	ADJ
easat-3801	169	49	decisions	decision	NOUN
easat-3801	169	50	,	,	PUNCT
easat-3801	169	51	so	so	SCONJ
easat-3801	169	52	cost	cost	NOUN
easat-3801	169	53	management	management	NOUN
easat-3801	169	54	requires	require	VERB
easat-3801	169	55	special	special	ADJ
easat-3801	169	56	attention	attention	NOUN
easat-3801	169	57	.	.	PUNCT
easat-3801	170	1	ultimately	ultimately	ADV
easat-3801	170	2	,	,	PUNCT
easat-3801	170	3	comprehensive	comprehensive	ADJ
easat-3801	170	4	monitoring	monitoring	NOUN
easat-3801	170	5	of	of	ADP
easat-3801	170	6	all	all	DET
easat-3801	170	7	company	company	NOUN
easat-3801	170	8	expenses	expense	NOUN
easat-3801	170	9	is	be	AUX
easat-3801	170	10	essential	essential	ADJ
easat-3801	170	11	for	for	ADP
easat-3801	170	12	effective	effective	ADJ
easat-3801	170	13	financial	financial	ADJ
easat-3801	170	14	planning	planning	NOUN
easat-3801	170	15	,	,	PUNCT
easat-3801	170	16	including	include	VERB
easat-3801	170	17	controlling	control	VERB
easat-3801	170	18	cash	cash	NOUN
easat-3801	170	19	flow	flow	NOUN
easat-3801	170	20	and	and	CCONJ
easat-3801	170	21	identifying	identify	VERB
easat-3801	170	22	resources	resource	NOUN
easat-3801	170	23	available	available	ADJ
easat-3801	170	24	for	for	ADP
easat-3801	170	25	new	new	ADJ
easat-3801	170	26	investments	investment	NOUN
easat-3801	170	27	.	.	PUNCT
easat-3801	171	1	although	although	SCONJ
easat-3801	171	2	cost	cost	NOUN
easat-3801	171	3	management	management	NOUN
easat-3801	171	4	is	be	AUX
easat-3801	171	5	critical	critical	ADJ
easat-3801	171	6	to	to	ADP
easat-3801	171	7	the	the	DET
easat-3801	171	8	sustainable	sustainable	ADJ
easat-3801	171	9	growth	growth	NOUN
easat-3801	171	10	of	of	ADP
easat-3801	171	11	the	the	DET
easat-3801	171	12	company	company	NOUN
easat-3801	171	13	,	,	PUNCT
easat-3801	171	14	many	many	ADJ
easat-3801	171	15	managers	manager	NOUN
easat-3801	171	16	still	still	ADV
easat-3801	171	17	neglect	neglect	VERB
easat-3801	171	18	it	it	PRON
easat-3801	171	19	,	,	PUNCT
easat-3801	171	20	especially	especially	ADV
easat-3801	171	21	because	because	SCONJ
easat-3801	171	22	they	they	PRON
easat-3801	171	23	do	do	AUX
easat-3801	171	24	not	not	PART
easat-3801	171	25	fully	fully	ADV
easat-3801	171	26	realize	realize	VERB
easat-3801	171	27	its	its	PRON
easat-3801	171	28	benefits	benefit	NOUN
easat-3801	171	29	.	.	PUNCT
easat-3801	172	1	therefore	therefore	ADV
easat-3801	172	2	,	,	PUNCT
easat-3801	172	3	it	it	PRON
easat-3801	172	4	is	be	AUX
easat-3801	172	5	necessary	necessary	ADJ
easat-3801	172	6	to	to	PART
easat-3801	172	7	realize	realize	VERB
easat-3801	172	8	the	the	DET
easat-3801	172	9	importance	importance	NOUN
easat-3801	172	10	of	of	ADP
easat-3801	172	11	cost	cost	NOUN
easat-3801	172	12	management	management	NOUN
easat-3801	172	13	and	and	CCONJ
easat-3801	172	14	how	how	SCONJ
easat-3801	172	15	to	to	PART
easat-3801	172	16	do	do	VERB
easat-3801	172	17	it	it	PRON
easat-3801	172	18	efficiently	efficiently	ADV
easat-3801	172	19	(	(	PUNCT
easat-3801	172	20	lutkevich	lutkevich	PROPN
easat-3801	172	21	,	,	PUNCT
easat-3801	172	22	2023	2023	NUM
easat-3801	172	23	:	:	PUNCT
easat-3801	172	24	23	23	NUM
easat-3801	172	25	)	)	PUNCT
easat-3801	172	26	.	.	PUNCT
easat-3801	173	1	8355	8355	NUM
easat-3801	173	2	edelweiss	edelweiss	PROPN
easat-3801	173	3	applied	apply	VERB
easat-3801	173	4	science	science	NOUN
easat-3801	173	5	and	and	CCONJ
easat-3801	173	6	technology	technology	NOUN
easat-3801	173	7	issn	issn	PROPN
easat-3801	173	8	:	:	PUNCT
easat-3801	173	9	2576	2576	NUM
easat-3801	173	10	-	-	SYM
easat-3801	173	11	8484	8484	NUM
easat-3801	173	12	vol	vol	NOUN
easat-3801	173	13	.	.	PROPN
easat-3801	173	14	8	8	NUM
easat-3801	173	15	,	,	PUNCT
easat-3801	173	16	no	no	INTJ
easat-3801	173	17	.	.	NOUN
easat-3801	174	1	6	6	NUM
easat-3801	174	2	:	:	SYM
easat-3801	174	3	8347	8347	NUM
easat-3801	174	4	-	-	SYM
easat-3801	174	5	8367	8367	NUM
easat-3801	174	6	,	,	PUNCT
easat-3801	174	7	2024	2024	NUM
easat-3801	174	8	doi	doi	NOUN
easat-3801	174	9	:	:	PUNCT
easat-3801	174	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	174	11	©	©	PROPN
easat-3801	174	12	2024	2024	NUM
easat-3801	174	13	by	by	ADP
easat-3801	174	14	the	the	DET
easat-3801	174	15	authors	author	NOUN
easat-3801	174	16	;	;	PUNCT
easat-3801	174	17	licensee	licensee	PROPN
easat-3801	174	18	learning	learn	VERB
easat-3801	174	19	gate	gate	NOUN
easat-3801	174	20	advantages	advantage	NOUN
easat-3801	174	21	of	of	ADP
easat-3801	174	22	cost	cost	NOUN
easat-3801	174	23	management	management	NOUN
easat-3801	174	24	cost	cost	NOUN
easat-3801	174	25	management	management	NOUN
easat-3801	174	26	is	be	AUX
easat-3801	174	27	indeed	indeed	ADV
easat-3801	174	28	one	one	NUM
easat-3801	174	29	of	of	ADP
easat-3801	174	30	the	the	DET
easat-3801	174	31	basic	basic	ADJ
easat-3801	174	32	requirements	requirement	NOUN
easat-3801	174	33	for	for	ADP
easat-3801	174	34	the	the	DET
easat-3801	174	35	success	success	NOUN
easat-3801	174	36	of	of	ADP
easat-3801	174	37	any	any	DET
easat-3801	174	38	project	project	NOUN
easat-3801	174	39	or	or	CCONJ
easat-3801	174	40	any	any	DET
easat-3801	174	41	business	business	NOUN
easat-3801	174	42	in	in	ADP
easat-3801	174	43	this	this	DET
easat-3801	174	44	regard	regard	NOUN
easat-3801	174	45	,	,	PUNCT
easat-3801	174	46	and	and	CCONJ
easat-3801	174	47	there	there	PRON
easat-3801	174	48	are	be	VERB
easat-3801	174	49	a	a	DET
easat-3801	174	50	number	number	NOUN
easat-3801	174	51	of	of	ADP
easat-3801	174	52	advantages	advantage	NOUN
easat-3801	174	53	that	that	PRON
easat-3801	174	54	can	can	AUX
easat-3801	174	55	be	be	AUX
easat-3801	174	56	achieved	achieve	VERB
easat-3801	174	57	if	if	SCONJ
easat-3801	174	58	cost	cost	NOUN
easat-3801	174	59	management	management	NOUN
easat-3801	174	60	is	be	AUX
easat-3801	174	61	efficient	efficient	ADJ
easat-3801	174	62	and	and	CCONJ
easat-3801	174	63	effective	effective	ADJ
easat-3801	174	64	.	.	PUNCT
easat-3801	175	1	the	the	DET
easat-3801	175	2	most	most	ADV
easat-3801	175	3	important	important	ADJ
easat-3801	175	4	of	of	ADP
easat-3801	175	5	these	these	DET
easat-3801	175	6	advantages	advantage	NOUN
easat-3801	175	7	are	be	AUX
easat-3801	175	8	the	the	DET
easat-3801	175	9	following	follow	VERB
easat-3801	175	10	:	:	PUNCT
easat-3801	175	11	(	(	PUNCT
easat-3801	175	12	edupristine	edupristine	NOUN
easat-3801	175	13	,	,	PUNCT
easat-3801	175	14	2015	2015	NUM
easat-3801	175	15	:	:	SYM
easat-3801	175	16	5	5	NUM
easat-3801	175	17	)	)	PUNCT
easat-3801	175	18	•	•	NUM
easat-3801	175	19	advantages	advantage	NOUN
easat-3801	175	20	of	of	ADP
easat-3801	175	21	cost	cost	NOUN
easat-3801	175	22	management	management	NOUN
easat-3801	175	23	cost	cost	NOUN
easat-3801	175	24	management	management	NOUN
easat-3801	175	25	is	be	AUX
easat-3801	175	26	indeed	indeed	ADV
easat-3801	175	27	one	one	NUM
easat-3801	175	28	of	of	ADP
easat-3801	175	29	the	the	DET
easat-3801	175	30	basic	basic	ADJ
easat-3801	175	31	requirements	requirement	NOUN
easat-3801	175	32	for	for	ADP
easat-3801	175	33	the	the	DET
easat-3801	175	34	success	success	NOUN
easat-3801	175	35	of	of	ADP
easat-3801	175	36	any	any	DET
easat-3801	175	37	project	project	NOUN
easat-3801	175	38	or	or	CCONJ
easat-3801	175	39	any	any	DET
easat-3801	175	40	business	business	NOUN
easat-3801	175	41	in	in	ADP
easat-3801	175	42	this	this	DET
easat-3801	175	43	regard	regard	NOUN
easat-3801	175	44	,	,	PUNCT
easat-3801	175	45	and	and	CCONJ
easat-3801	175	46	there	there	PRON
easat-3801	175	47	are	be	VERB
easat-3801	175	48	a	a	DET
easat-3801	175	49	number	number	NOUN
easat-3801	175	50	of	of	ADP
easat-3801	175	51	advantages	advantage	NOUN
easat-3801	175	52	that	that	PRON
easat-3801	175	53	can	can	AUX
easat-3801	175	54	be	be	AUX
easat-3801	175	55	achieved	achieve	VERB
easat-3801	175	56	if	if	SCONJ
easat-3801	175	57	cost	cost	NOUN
easat-3801	175	58	management	management	NOUN
easat-3801	175	59	is	be	AUX
easat-3801	175	60	efficient	efficient	ADJ
easat-3801	175	61	and	and	CCONJ
easat-3801	175	62	effective	effective	ADJ
easat-3801	175	63	.	.	PUNCT
easat-3801	176	1	the	the	DET
easat-3801	176	2	most	most	ADV
easat-3801	176	3	important	important	ADJ
easat-3801	176	4	of	of	ADP
easat-3801	176	5	these	these	DET
easat-3801	176	6	advantages	advantage	NOUN
easat-3801	176	7	are	be	AUX
easat-3801	176	8	the	the	DET
easat-3801	176	9	following	follow	VERB
easat-3801	176	10	:	:	PUNCT
easat-3801	176	11	(	(	PUNCT
easat-3801	176	12	edupristine	edupristine	NOUN
easat-3801	176	13	,	,	PUNCT
easat-3801	176	14	2015	2015	NUM
easat-3801	176	15	:	:	SYM
easat-3801	176	16	5	5	NUM
easat-3801	176	17	)	)	PUNCT
easat-3801	176	18	1	1	NUM
easat-3801	176	19	.	.	PUNCT
easat-3801	177	1	cost	cost	NOUN
easat-3801	177	2	management	management	NOUN
easat-3801	177	3	helps	help	VERB
easat-3801	177	4	in	in	ADP
easat-3801	177	5	controlling	control	VERB
easat-3801	177	6	the	the	DET
easat-3801	177	7	overall	overall	ADJ
easat-3801	177	8	business	business	NOUN
easat-3801	177	9	cost	cost	NOUN
easat-3801	177	10	.	.	PUNCT
easat-3801	178	1	2	2	X
easat-3801	178	2	.	.	X
easat-3801	178	3	future	future	ADJ
easat-3801	178	4	expenses	expense	NOUN
easat-3801	178	5	and	and	CCONJ
easat-3801	178	6	costs	cost	NOUN
easat-3801	178	7	can	can	AUX
easat-3801	178	8	be	be	AUX
easat-3801	178	9	predicted	predict	VERB
easat-3801	178	10	and	and	CCONJ
easat-3801	178	11	thus	thus	ADV
easat-3801	178	12	work	work	VERB
easat-3801	178	13	towards	towards	ADP
easat-3801	178	14	achieving	achieve	VERB
easat-3801	178	15	the	the	DET
easat-3801	178	16	expected	expect	VERB
easat-3801	178	17	revenues	revenue	NOUN
easat-3801	178	18	.	.	PUNCT
easat-3801	179	1	3	3	X
easat-3801	179	2	.	.	X
easat-3801	179	3	pre	pre	VERB
easat-3801	179	4	-	-	ADJ
easat-3801	179	5	determined	determined	ADJ
easat-3801	179	6	costs	cost	NOUN
easat-3801	179	7	can	can	AUX
easat-3801	179	8	be	be	AUX
easat-3801	179	9	kept	keep	VERB
easat-3801	179	10	as	as	ADP
easat-3801	179	11	business	business	NOUN
easat-3801	179	12	records	record	NOUN
easat-3801	179	13	.	.	PUNCT
easat-3801	180	1	4	4	X
easat-3801	180	2	.	.	X
easat-3801	180	3	cost	cost	NOUN
easat-3801	180	4	management	management	NOUN
easat-3801	180	5	helps	help	VERB
easat-3801	180	6	in	in	ADP
easat-3801	180	7	taking	take	VERB
easat-3801	180	8	those	those	DET
easat-3801	180	9	necessary	necessary	ADJ
easat-3801	180	10	actions	action	NOUN
easat-3801	180	11	to	to	PART
easat-3801	180	12	ensure	ensure	VERB
easat-3801	180	13	that	that	SCONJ
easat-3801	180	14	business	business	NOUN
easat-3801	180	15	resources	resource	NOUN
easat-3801	180	16	and	and	CCONJ
easat-3801	180	17	processes	process	NOUN
easat-3801	180	18	are	be	AUX
easat-3801	180	19	aimed	aim	VERB
easat-3801	180	20	at	at	ADP
easat-3801	180	21	achieving	achieve	VERB
easat-3801	180	22	the	the	DET
easat-3801	180	23	specified	specified	ADJ
easat-3801	180	24	goals	goal	NOUN
easat-3801	180	25	and	and	CCONJ
easat-3801	180	26	objectives	objective	NOUN
easat-3801	180	27	.	.	PUNCT
easat-3801	181	1	5	5	X
easat-3801	181	2	.	.	X
easat-3801	181	3	helps	help	VERB
easat-3801	181	4	in	in	ADP
easat-3801	181	5	analysing	analyse	VERB
easat-3801	181	6	long	long	ADJ
easat-3801	181	7	-	-	PUNCT
easat-3801	181	8	term	term	NOUN
easat-3801	181	9	business	business	NOUN
easat-3801	181	10	trends	trend	NOUN
easat-3801	181	11	.	.	PUNCT
easat-3801	182	1	6	6	X
easat-3801	182	2	.	.	X
easat-3801	182	3	the	the	DET
easat-3801	182	4	practical	practical	ADJ
easat-3801	182	5	side	side	NOUN
easat-3801	182	6	•	•	NOUN
easat-3801	182	7	description	description	NOUN
easat-3801	182	8	of	of	ADP
easat-3801	182	9	the	the	DET
easat-3801	182	10	study	study	NOUN
easat-3801	182	11	sample	sample	NOUN
easat-3801	182	12	•	•	ADP
easat-3801	182	13	historical	historical	ADJ
easat-3801	182	14	overview	overview	NOUN
easat-3801	182	15	of	of	ADP
easat-3801	182	16	al	al	PROPN
easat-3801	182	17	-	-	PUNCT
easat-3801	182	18	narjis	narjis	PROPN
easat-3801	182	19	contracting	contracting	NOUN
easat-3801	182	20	and	and	CCONJ
easat-3801	182	21	general	general	ADJ
easat-3801	182	22	trading	trading	NOUN
easat-3801	182	23	company	company	NOUN
easat-3801	182	24	:	:	PUNCT
easat-3801	182	25	al	al	PROPN
easat-3801	182	26	-	-	PUNCT
easat-3801	182	27	narjis	narjis	PROPN
easat-3801	182	28	company	company	NOUN
easat-3801	182	29	is	be	AUX
easat-3801	182	30	one	one	NUM
easat-3801	182	31	of	of	ADP
easat-3801	182	32	the	the	DET
easat-3801	182	33	iraqi	iraqi	ADJ
easat-3801	182	34	private	private	ADJ
easat-3801	182	35	sector	sector	NOUN
easat-3801	182	36	companies	company	NOUN
easat-3801	182	37	that	that	PRON
easat-3801	182	38	was	be	AUX
easat-3801	182	39	established	establish	VERB
easat-3801	182	40	after	after	ADP
easat-3801	182	41	2003	2003	NUM
easat-3801	182	42	in	in	ADP
easat-3801	182	43	basra	basra	PROPN
easat-3801	182	44	governorate	governorate	PROPN
easat-3801	182	45	.	.	PUNCT
easat-3801	183	1	it	it	PRON
easat-3801	183	2	is	be	AUX
easat-3801	183	3	a	a	DET
easat-3801	183	4	newly	newly	ADV
easat-3801	183	5	established	establish	VERB
easat-3801	183	6	company	company	NOUN
easat-3801	183	7	that	that	PRON
easat-3801	183	8	includes	include	VERB
easat-3801	183	9	a	a	DET
easat-3801	183	10	group	group	NOUN
easat-3801	183	11	of	of	ADP
easat-3801	183	12	engineering	engineering	NOUN
easat-3801	183	13	,	,	PUNCT
easat-3801	183	14	technical	technical	ADJ
easat-3801	183	15	,	,	PUNCT
easat-3801	183	16	administrative	administrative	ADJ
easat-3801	183	17	and	and	CCONJ
easat-3801	183	18	service	service	NOUN
easat-3801	183	19	staff	staff	NOUN
easat-3801	183	20	practicing	practice	VERB
easat-3801	183	21	contracting	contracting	NOUN
easat-3801	183	22	and	and	CCONJ
easat-3801	183	23	general	general	ADJ
easat-3801	183	24	trade	trade	NOUN
easat-3801	183	25	and	and	CCONJ
easat-3801	183	26	providing	provide	VERB
easat-3801	183	27	products	product	NOUN
easat-3801	183	28	with	with	ADP
easat-3801	183	29	specifications	specification	NOUN
easat-3801	183	30	characterized	characterize	VERB
easat-3801	183	31	by	by	ADP
easat-3801	183	32	high	high	ADJ
easat-3801	183	33	quality	quality	NOUN
easat-3801	183	34	through	through	ADP
easat-3801	183	35	its	its	PRON
easat-3801	183	36	use	use	NOUN
easat-3801	183	37	of	of	ADP
easat-3801	183	38	modern	modern	ADJ
easat-3801	183	39	technologies	technology	NOUN
easat-3801	183	40	.	.	PUNCT
easat-3801	184	1	the	the	DET
easat-3801	184	2	incorporation	incorporation	NOUN
easat-3801	184	3	contract	contract	NOUN
easat-3801	184	4	was	be	AUX
easat-3801	184	5	issued	issue	VERB
easat-3801	184	6	in	in	ADP
easat-3801	184	7	accordance	accordance	NOUN
easat-3801	184	8	with	with	ADP
easat-3801	184	9	companies	company	NOUN
easat-3801	184	10	law	law	VERB
easat-3801	184	11	no	no	INTJ
easat-3801	184	12	.	.	PUNCT
easat-3801	185	1	(	(	PUNCT
easat-3801	185	2	21	21	NUM
easat-3801	185	3	)	)	PUNCT
easat-3801	185	4	of	of	ADP
easat-3801	185	5	1997	1997	NUM
easat-3801	185	6	(	(	PUNCT
easat-3801	185	7	amended	amend	VERB
easat-3801	185	8	)	)	PUNCT
easat-3801	185	9	,	,	PUNCT
easat-3801	185	10	and	and	CCONJ
easat-3801	185	11	it	it	PRON
easat-3801	185	12	was	be	AUX
easat-3801	185	13	registered	register	VERB
easat-3801	185	14	with	with	ADP
easat-3801	185	15	the	the	DET
easat-3801	185	16	registrar	registrar	NOUN
easat-3801	185	17	of	of	ADP
easat-3801	185	18	companies	company	NOUN
easat-3801	185	19	under	under	ADP
easat-3801	185	20	the	the	DET
easat-3801	185	21	name	name	NOUN
easat-3801	185	22	(	(	PUNCT
easat-3801	185	23	al	al	PROPN
easat-3801	185	24	-	-	PUNCT
easat-3801	185	25	narjis	narjis	PROPN
easat-3801	185	26	contracting	contracting	NOUN
easat-3801	185	27	and	and	CCONJ
easat-3801	185	28	general	general	ADJ
easat-3801	185	29	trade	trade	NOUN
easat-3801	185	30	and	and	CCONJ
easat-3801	185	31	design	design	NOUN
easat-3801	185	32	and	and	CCONJ
easat-3801	185	33	project	project	NOUN
easat-3801	185	34	management	management	NOUN
easat-3801	185	35	limited	limit	VERB
easat-3801	185	36	liability	liability	NOUN
easat-3801	185	37	)	)	PUNCT
easat-3801	185	38	with	with	ADP
easat-3801	185	39	multiple	multiple	ADJ
easat-3801	185	40	activities	activity	NOUN
easat-3801	185	41	with	with	ADP
easat-3801	185	42	incorporation	incorporation	NOUN
easat-3801	185	43	certificate	certificate	NOUN
easat-3801	185	44	number	number	NOUN
easat-3801	185	45	(	(	PUNCT
easat-3801	185	46	1709	1709	NUM
easat-3801	185	47	)	)	PUNCT
easat-3801	185	48	dated	date	VERB
easat-3801	185	49	5/11/2005	5/11/2005	NUM
easat-3801	185	50	with	with	ADP
easat-3801	185	51	a	a	DET
easat-3801	185	52	capital	capital	NOUN
easat-3801	185	53	of	of	ADP
easat-3801	185	54	(	(	PUNCT
easat-3801	185	55	15,000,000,000	15,000,000,000	NUM
easat-3801	185	56	)	)	PUNCT
easat-3801	185	57	fifteen	fifteen	NUM
easat-3801	185	58	billion	billion	NUM
easat-3801	185	59	iraqi	iraqi	ADJ
easat-3801	185	60	dinars	dinar	NOUN
easat-3801	185	61	.	.	PUNCT
easat-3801	186	1	thus	thus	ADV
easat-3801	186	2	,	,	PUNCT
easat-3801	186	3	it	it	PRON
easat-3801	186	4	had	have	VERB
easat-3801	186	5	a	a	DET
easat-3801	186	6	prominent	prominent	ADJ
easat-3801	186	7	role	role	NOUN
easat-3801	186	8	in	in	ADP
easat-3801	186	9	the	the	DET
easat-3801	186	10	field	field	NOUN
easat-3801	186	11	of	of	ADP
easat-3801	186	12	construction	construction	NOUN
easat-3801	186	13	and	and	CCONJ
easat-3801	186	14	manufacturing	manufacturing	NOUN
easat-3801	186	15	,	,	PUNCT
easat-3801	186	16	as	as	SCONJ
easat-3801	186	17	it	it	PRON
easat-3801	186	18	was	be	AUX
easat-3801	186	19	distinguished	distinguish	VERB
easat-3801	186	20	by	by	ADP
easat-3801	186	21	its	its	PRON
easat-3801	186	22	efficiency	efficiency	NOUN
easat-3801	186	23	and	and	CCONJ
easat-3801	186	24	excellence	excellence	NOUN
easat-3801	186	25	compared	compare	VERB
easat-3801	186	26	to	to	ADP
easat-3801	186	27	competing	compete	VERB
easat-3801	186	28	companies	company	NOUN
easat-3801	186	29	,	,	PUNCT
easat-3801	186	30	which	which	PRON
easat-3801	186	31	contributed	contribute	VERB
easat-3801	186	32	to	to	ADP
easat-3801	186	33	increasing	increase	VERB
easat-3801	186	34	its	its	PRON
easat-3801	186	35	capital	capital	NOUN
easat-3801	186	36	to	to	ADP
easat-3801	186	37	(	(	PUNCT
easat-3801	186	38	25,000,000,000	25,000,000,000	NUM
easat-3801	186	39	)	)	PUNCT
easat-3801	186	40	twenty	twenty	NUM
easat-3801	186	41	-	-	PUNCT
easat-3801	186	42	five	five	NUM
easat-3801	186	43	billion	billion	NUM
easat-3801	186	44	iraqi	iraqi	ADJ
easat-3801	186	45	dinars	dinar	NOUN
easat-3801	186	46	,	,	PUNCT
easat-3801	186	47	in	in	ADP
easat-3801	186	48	addition	addition	NOUN
easat-3801	186	49	to	to	ADP
easat-3801	186	50	owning	own	VERB
easat-3801	186	51	machinery	machinery	NOUN
easat-3801	186	52	,	,	PUNCT
easat-3801	186	53	equipment	equipment	NOUN
easat-3801	186	54	,	,	PUNCT
easat-3801	186	55	infrastructure	infrastructure	NOUN
easat-3801	186	56	,	,	PUNCT
easat-3801	186	57	logistics	logistic	NOUN
easat-3801	186	58	,	,	PUNCT
easat-3801	186	59	and	and	CCONJ
easat-3801	186	60	production	production	NOUN
easat-3801	186	61	plants	plant	NOUN
easat-3801	186	62	for	for	ADP
easat-3801	186	63	various	various	ADJ
easat-3801	186	64	products	product	NOUN
easat-3801	186	65	that	that	PRON
easat-3801	186	66	have	have	AUX
easat-3801	186	67	contributed	contribute	VERB
easat-3801	186	68	significantly	significantly	ADV
easat-3801	186	69	to	to	ADP
easat-3801	186	70	saving	save	VERB
easat-3801	186	71	time	time	NOUN
easat-3801	186	72	instead	instead	ADV
easat-3801	186	73	of	of	ADP
easat-3801	186	74	importing	import	VERB
easat-3801	186	75	high	high	ADJ
easat-3801	186	76	-	-	PUNCT
easat-3801	186	77	quality	quality	NOUN
easat-3801	186	78	construction	construction	NOUN
easat-3801	186	79	and	and	CCONJ
easat-3801	186	80	electrical	electrical	ADJ
easat-3801	186	81	materials	material	NOUN
easat-3801	186	82	in	in	ADP
easat-3801	186	83	al	al	PROPN
easat-3801	186	84	-	-	PUNCT
easat-3801	186	85	nargis	nargis	ADJ
easat-3801	186	86	pipe	pipe	NOUN
easat-3801	186	87	production	production	NOUN
easat-3801	186	88	company	company	NOUN
easat-3801	186	89	limited	limit	VERB
easat-3801	186	90	liability	liability	NOUN
easat-3801	186	91	and	and	CCONJ
easat-3801	186	92	other	other	ADJ
easat-3801	186	93	factories	factory	NOUN
easat-3801	186	94	and	and	CCONJ
easat-3801	186	95	companies	company	NOUN
easat-3801	186	96	that	that	PRON
easat-3801	186	97	fall	fall	VERB
easat-3801	186	98	under	under	ADP
easat-3801	186	99	the	the	DET
easat-3801	186	100	parent	parent	NOUN
easat-3801	186	101	company	company	NOUN
easat-3801	186	102	,	,	PUNCT
easat-3801	186	103	al	al	PROPN
easat-3801	186	104	-	-	PUNCT
easat-3801	186	105	nargis	nargis	PROPN
easat-3801	186	106	contracting	contracting	NOUN
easat-3801	186	107	and	and	CCONJ
easat-3801	186	108	general	general	ADJ
easat-3801	186	109	trading	trading	NOUN
easat-3801	186	110	company	company	NOUN
easat-3801	186	111	.	.	PUNCT
easat-3801	187	1	6.1	6.1	NUM
easat-3801	187	2	.	.	PUNCT
easat-3801	187	3	selecting	select	VERB
easat-3801	187	4	and	and	CCONJ
easat-3801	187	5	identifying	identify	VERB
easat-3801	187	6	customers	customer	NOUN
easat-3801	187	7	:	:	PUNCT
easat-3801	187	8	in	in	ADP
easat-3801	187	9	order	order	NOUN
easat-3801	187	10	to	to	PART
easat-3801	187	11	carry	carry	VERB
easat-3801	187	12	out	out	ADP
easat-3801	187	13	the	the	DET
easat-3801	187	14	application	application	NOUN
easat-3801	187	15	process	process	NOUN
easat-3801	187	16	,	,	PUNCT
easat-3801	187	17	we	we	PRON
easat-3801	187	18	had	have	VERB
easat-3801	187	19	data	datum	NOUN
easat-3801	187	20	from	from	ADP
easat-3801	187	21	the	the	DET
easat-3801	187	22	company	company	NOUN
easat-3801	187	23	’s	’s	PART
easat-3801	187	24	records	record	NOUN
easat-3801	187	25	represented	represent	VERB
easat-3801	187	26	by	by	ADP
easat-3801	187	27	the	the	DET
easat-3801	187	28	sales	sale	NOUN
easat-3801	187	29	,	,	PUNCT
easat-3801	187	30	marketing	marketing	NOUN
easat-3801	187	31	and	and	CCONJ
easat-3801	187	32	accounting	accounting	NOUN
easat-3801	187	33	departments	department	NOUN
easat-3801	187	34	and	and	CCONJ
easat-3801	187	35	for	for	ADP
easat-3801	187	36	each	each	DET
easat-3801	187	37	customer	customer	NOUN
easat-3801	187	38	.	.	PUNCT
easat-3801	188	1	this	this	DET
easat-3801	188	2	sample	sample	NOUN
easat-3801	188	3	was	be	AUX
easat-3801	188	4	selected	select	VERB
easat-3801	188	5	based	base	VERB
easat-3801	188	6	on	on	ADP
easat-3801	188	7	the	the	DET
easat-3801	188	8	relative	relative	ADJ
easat-3801	188	9	importance	importance	NOUN
easat-3801	188	10	of	of	ADP
easat-3801	188	11	the	the	DET
easat-3801	188	12	achieved	achieve	VERB
easat-3801	188	13	sales	sale	NOUN
easat-3801	188	14	volume	volume	NOUN
easat-3801	188	15	.	.	PUNCT
easat-3801	189	1	this	this	DET
easat-3801	189	2	data	datum	NOUN
easat-3801	189	3	was	be	AUX
easat-3801	189	4	specific	specific	ADJ
easat-3801	189	5	to	to	ADP
easat-3801	189	6	the	the	DET
easat-3801	189	7	year	year	NOUN
easat-3801	189	8	2023	2023	NUM
easat-3801	189	9	and	and	CCONJ
easat-3801	189	10	according	accord	VERB
easat-3801	189	11	to	to	ADP
easat-3801	189	12	the	the	DET
easat-3801	189	13	following	follow	VERB
easat-3801	189	14	table	table	NOUN
easat-3801	189	15	1	1	NUM
easat-3801	189	16	.	.	PUNCT
easat-3801	189	17	table	table	NOUN
easat-3801	189	18	1	1	NUM
easat-3801	189	19	.	.	PUNCT
easat-3801	189	20	company	company	NOUN
easat-3801	189	21	customer	customer	NOUN
easat-3801	189	22	name	name	NOUN
easat-3801	189	23	and	and	CCONJ
easat-3801	189	24	code	code	NOUN
easat-3801	189	25	for	for	ADP
easat-3801	189	26	2023	2023	NUM
easat-3801	189	27	for	for	ADP
easat-3801	189	28	polyethylene	polyethylene	NOUN
easat-3801	189	29	pipes	pipe	NOUN
easat-3801	189	30	.	.	PUNCT
easat-3801	190	1	customer	customer	NOUN
easat-3801	190	2	name	name	NOUN
easat-3801	190	3	company	company	NOUN
easat-3801	190	4	customer	customer	NOUN
easat-3801	190	5	code	code	NOUN
easat-3801	190	6	study	study	NOUN
easat-3801	190	7	customer	customer	NOUN
easat-3801	190	8	code	code	NOUN
easat-3801	190	9	1	1	NUM
easat-3801	190	10	golden	golden	ADJ
easat-3801	190	11	corner	corner	NOUN
easat-3801	190	12	company	company	NOUN
easat-3801	190	13	cust	cust	VERB
easat-3801	190	14	8	8	NUM
easat-3801	190	15	a	a	DET
easat-3801	190	16	2	2	NUM
easat-3801	190	17	anwar	anwar	PROPN
easat-3801	190	18	al	al	PROPN
easat-3801	190	19	-	-	PUNCT
easat-3801	190	20	ibtisama	ibtisama	PROPN
easat-3801	190	21	company	company	NOUN
easat-3801	190	22	cust	cust	VERB
easat-3801	190	23	20	20	NUM
easat-3801	190	24	b	b	SYM
easat-3801	190	25	3	3	NUM
easat-3801	190	26	promise	promise	NOUN
easat-3801	190	27	mohsen	mohsen	PROPN
easat-3801	190	28	hamel	hamel	PROPN
easat-3801	190	29	cust	cust	PROPN
easat-3801	190	30	18	18	NUM
easat-3801	190	31	c	c	NOUN
easat-3801	190	32	4	4	NUM
easat-3801	190	33	sky	sky	NOUN
easat-3801	190	34	water	water	NOUN
easat-3801	190	35	international	international	PROPN
easat-3801	190	36	company	company	NOUN
easat-3801	190	37	cust	cust	VERB
easat-3801	190	38	5	5	NUM
easat-3801	190	39	d	d	SYM
easat-3801	190	40	5	5	NUM
easat-3801	190	41	hussein	hussein	PROPN
easat-3801	190	42	mohammed	mohammed	PROPN
easat-3801	190	43	cust	cust	PROPN
easat-3801	190	44	3	3	NUM
easat-3801	190	45	e	e	NOUN
easat-3801	190	46	6	6	NUM
easat-3801	190	47	hiba	hiba	PROPN
easat-3801	190	48	al	al	PROPN
easat-3801	190	49	basra	basra	PROPN
easat-3801	190	50	company	company	NOUN
easat-3801	190	51	cust	cust	VERB
easat-3801	190	52	40	40	NUM
easat-3801	190	53	f	f	PROPN
easat-3801	190	54	8356	8356	NUM
easat-3801	190	55	edelweiss	edelweiss	PROPN
easat-3801	190	56	applied	apply	VERB
easat-3801	190	57	science	science	NOUN
easat-3801	190	58	and	and	CCONJ
easat-3801	190	59	technology	technology	NOUN
easat-3801	190	60	issn	issn	PROPN
easat-3801	190	61	:	:	PUNCT
easat-3801	190	62	2576	2576	NUM
easat-3801	190	63	-	-	SYM
easat-3801	190	64	8484	8484	NUM
easat-3801	190	65	vol	vol	NOUN
easat-3801	190	66	.	.	PROPN
easat-3801	191	1	8	8	NUM
easat-3801	191	2	,	,	PUNCT
easat-3801	191	3	no	no	INTJ
easat-3801	191	4	.	.	NOUN
easat-3801	192	1	6	6	NUM
easat-3801	192	2	:	:	SYM
easat-3801	192	3	8347	8347	NUM
easat-3801	192	4	-	-	SYM
easat-3801	192	5	8367	8367	NUM
easat-3801	192	6	,	,	PUNCT
easat-3801	192	7	2024	2024	NUM
easat-3801	192	8	doi	doi	NOUN
easat-3801	192	9	:	:	PUNCT
easat-3801	192	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	192	11	©	©	PROPN
easat-3801	192	12	2024	2024	NUM
easat-3801	192	13	by	by	ADP
easat-3801	192	14	the	the	DET
easat-3801	192	15	authors	author	NOUN
easat-3801	192	16	;	;	PUNCT
easat-3801	192	17	licensee	licensee	PROPN
easat-3801	192	18	learning	learning	NOUN
easat-3801	192	19	gate	gate	NOUN
easat-3801	192	20	6.2	6.2	NUM
easat-3801	192	21	.	.	PUNCT
easat-3801	193	1	calculating	calculate	VERB
easat-3801	193	2	the	the	DET
easat-3801	193	3	customer	customer	NOUN
easat-3801	193	4	cost	cost	NOUN
easat-3801	193	5	according	accord	VERB
easat-3801	193	6	to	to	ADP
easat-3801	193	7	the	the	DET
easat-3801	193	8	time	time	NOUN
easat-3801	193	9	-	-	PUNCT
easat-3801	193	10	driven	drive	VERB
easat-3801	193	11	activity	activity	NOUN
easat-3801	193	12	-	-	PUNCT
easat-3801	193	13	based	base	VERB
easat-3801	193	14	costing	cost	VERB
easat-3801	193	15	system	system	NOUN
easat-3801	193	16	:	:	PUNCT
easat-3801	193	17	6.2.1	6.2.1	NOUN
easat-3801	193	18	.	.	PUNCT
easat-3801	194	1	applying	apply	VERB
easat-3801	194	2	the	the	DET
easat-3801	194	3	time	time	NOUN
easat-3801	194	4	-	-	PUNCT
easat-3801	194	5	driven	drive	VERB
easat-3801	194	6	activity	activity	NOUN
easat-3801	194	7	-	-	PUNCT
easat-3801	194	8	based	base	VERB
easat-3801	194	9	costing	costing	NOUN
easat-3801	194	10	(	(	PUNCT
easat-3801	194	11	tdabc	tdabc	NOUN
easat-3801	194	12	)	)	PUNCT
easat-3801	194	13	technique	technique	NOUN
easat-3801	194	14	in	in	ADP
easat-3801	194	15	determining	determine	VERB
easat-3801	194	16	customer	customer	NOUN
easat-3801	194	17	profitability	profitability	NOUN
easat-3801	194	18	:	:	PUNCT
easat-3801	194	19	using	use	VERB
easat-3801	194	20	this	this	DET
easat-3801	194	21	technique	technique	NOUN
easat-3801	194	22	provides	provide	VERB
easat-3801	194	23	the	the	DET
easat-3801	194	24	possibility	possibility	NOUN
easat-3801	194	25	of	of	ADP
easat-3801	194	26	direct	direct	ADJ
easat-3801	194	27	monitoring	monitoring	NOUN
easat-3801	194	28	of	of	ADP
easat-3801	194	29	activities	activity	NOUN
easat-3801	194	30	to	to	PART
easat-3801	194	31	determine	determine	VERB
easat-3801	194	32	the	the	DET
easat-3801	194	33	activities	activity	NOUN
easat-3801	194	34	that	that	PRON
easat-3801	194	35	constitute	constitute	VERB
easat-3801	194	36	the	the	DET
easat-3801	194	37	production	production	NOUN
easat-3801	194	38	stages	stage	NOUN
easat-3801	194	39	one	one	NUM
easat-3801	194	40	by	by	ADP
easat-3801	194	41	one	one	NUM
easat-3801	194	42	and	and	CCONJ
easat-3801	194	43	creating	create	VERB
easat-3801	194	44	time	time	NOUN
easat-3801	194	45	equations	equation	NOUN
easat-3801	194	46	based	base	VERB
easat-3801	194	47	on	on	ADP
easat-3801	194	48	each	each	DET
easat-3801	194	49	product	product	NOUN
easat-3801	194	50	.	.	PUNCT
easat-3801	195	1	in	in	ADP
easat-3801	195	2	the	the	DET
easat-3801	195	3	company	company	NOUN
easat-3801	195	4	in	in	ADP
easat-3801	195	5	which	which	PRON
easat-3801	195	6	the	the	DET
easat-3801	195	7	case	case	NOUN
easat-3801	195	8	study	study	NOUN
easat-3801	195	9	was	be	AUX
easat-3801	195	10	conducted	conduct	VERB
easat-3801	195	11	,	,	PUNCT
easat-3801	195	12	data	datum	NOUN
easat-3801	195	13	was	be	AUX
easat-3801	195	14	obtained	obtain	VERB
easat-3801	195	15	through	through	ADP
easat-3801	195	16	interviews	interview	NOUN
easat-3801	195	17	conducted	conduct	VERB
easat-3801	195	18	with	with	ADP
easat-3801	195	19	business	business	NOUN
easat-3801	195	20	managers	manager	NOUN
easat-3801	195	21	and	and	CCONJ
easat-3801	195	22	employees	employee	NOUN
easat-3801	195	23	and	and	CCONJ
easat-3801	195	24	through	through	ADP
easat-3801	195	25	monitoring	monitor	VERB
easat-3801	195	26	production	production	NOUN
easat-3801	195	27	processes	process	NOUN
easat-3801	195	28	.	.	PUNCT
easat-3801	196	1	figure	figure	NOUN
easat-3801	196	2	2	2	NUM
easat-3801	196	3	.	.	NUM
easat-3801	197	1	tdabc	tdabc	PROPN
easat-3801	197	2	systems	systems	PROPN
easat-3801	197	3	application	application	NOUN
easat-3801	197	4	model	model	NOUN
easat-3801	197	5	f.	f.	PROPN
easat-3801	197	6	to	to	PART
easat-3801	197	7	implement	implement	VERB
easat-3801	197	8	this	this	DET
easat-3801	197	9	model	model	NOUN
easat-3801	197	10	for	for	ADP
easat-3801	197	11	calculating	calculate	VERB
easat-3801	197	12	the	the	DET
easat-3801	197	13	costs	cost	NOUN
easat-3801	197	14	of	of	ADP
easat-3801	197	15	time	time	NOUN
easat-3801	197	16	-	-	PUNCT
easat-3801	197	17	driven	drive	VERB
easat-3801	197	18	activities	activity	NOUN
easat-3801	197	19	,	,	PUNCT
easat-3801	197	20	it	it	PRON
easat-3801	197	21	was	be	AUX
easat-3801	197	22	necessary	necessary	ADJ
easat-3801	197	23	to	to	PART
easat-3801	197	24	conduct	conduct	VERB
easat-3801	197	25	interviews	interview	NOUN
easat-3801	197	26	and	and	CCONJ
easat-3801	197	27	survey	survey	VERB
easat-3801	197	28	employees	employee	NOUN
easat-3801	197	29	to	to	PART
easat-3801	197	30	allocate	allocate	VERB
easat-3801	197	31	resources	resource	NOUN
easat-3801	197	32	to	to	ADP
easat-3801	197	33	activities	activity	NOUN
easat-3801	197	34	,	,	PUNCT
easat-3801	197	35	before	before	ADP
easat-3801	197	36	allocating	allocate	VERB
easat-3801	197	37	them	they	PRON
easat-3801	197	38	to	to	PART
easat-3801	197	39	cost	cost	VERB
easat-3801	197	40	elements	element	NOUN
easat-3801	197	41	(	(	PUNCT
easat-3801	197	42	orders	order	NOUN
easat-3801	197	43	,	,	PUNCT
easat-3801	197	44	products	product	NOUN
easat-3801	197	45	,	,	PUNCT
easat-3801	197	46	customers	customer	NOUN
easat-3801	197	47	)	)	PUNCT
easat-3801	197	48	(	(	PUNCT
easat-3801	197	49	kaplan	kaplan	PROPN
easat-3801	197	50	and	and	CCONJ
easat-3801	197	51	anderson	anderson	PROPN
easat-3801	197	52	,	,	PUNCT
easat-3801	197	53	2007	2007	NUM
easat-3801	197	54	:	:	PUNCT
easat-3801	197	55	266	266	NUM
easat-3801	197	56	)	)	PUNCT
easat-3801	197	57	.	.	PUNCT
easat-3801	198	1	this	this	DET
easat-3801	198	2	approach	approach	NOUN
easat-3801	198	3	is	be	AUX
easat-3801	198	4	implemented	implement	VERB
easat-3801	198	5	gradually	gradually	ADV
easat-3801	198	6	and	and	CCONJ
easat-3801	198	7	according	accord	VERB
easat-3801	198	8	to	to	ADP
easat-3801	198	9	the	the	DET
easat-3801	198	10	following	follow	VERB
easat-3801	198	11	steps	step	NOUN
easat-3801	198	12	:	:	PUNCT
easat-3801	198	13	(	(	PUNCT
easat-3801	198	14	el	el	PROPN
easat-3801	198	15	,	,	PUNCT
easat-3801	198	16	ashwin	ashwin	PROPN
easat-3801	198	17	et	et	PROPN
easat-3801	198	18	al	al	PROPN
easat-3801	198	19	:	:	PUNCT
easat-3801	198	20	2018:5	2018:5	NUM
easat-3801	198	21	)	)	PUNCT
easat-3801	198	22	•	•	NUM
easat-3801	198	23	identify	identify	VERB
easat-3801	198	24	the	the	DET
easat-3801	198	25	different	different	ADJ
easat-3801	198	26	main	main	ADJ
easat-3801	198	27	activities	activity	NOUN
easat-3801	198	28	(	(	PUNCT
easat-3801	198	29	resource	resource	NOUN
easat-3801	198	30	groups	group	NOUN
easat-3801	198	31	,	,	PUNCT
easat-3801	198	32	departments	department	NOUN
easat-3801	198	33	)	)	PUNCT
easat-3801	198	34	.	.	PUNCT
easat-3801	199	1	•	•	NUM
easat-3801	199	2	estimate	estimate	VERB
easat-3801	199	3	the	the	DET
easat-3801	199	4	total	total	ADJ
easat-3801	199	5	cost	cost	NOUN
easat-3801	199	6	of	of	ADP
easat-3801	199	7	each	each	DET
easat-3801	199	8	activity	activity	NOUN
easat-3801	199	9	.	.	PUNCT
easat-3801	200	1	•	•	NUM
easat-3801	200	2	estimate	estimate	VERB
easat-3801	200	3	the	the	DET
easat-3801	200	4	working	work	VERB
easat-3801	200	5	capacity	capacity	NOUN
easat-3801	200	6	of	of	ADP
easat-3801	200	7	each	each	DET
easat-3801	200	8	resource	resource	NOUN
easat-3801	200	9	group	group	NOUN
easat-3801	200	10	.	.	PUNCT
easat-3801	201	1	•	•	NUM
easat-3801	201	2	calculate	calculate	VERB
easat-3801	201	3	the	the	DET
easat-3801	201	4	unit	unit	NOUN
easat-3801	201	5	cost	cost	NOUN
easat-3801	201	6	of	of	ADP
easat-3801	201	7	each	each	DET
easat-3801	201	8	activity	activity	NOUN
easat-3801	201	9	.	.	PUNCT
easat-3801	202	1	•	•	NUM
easat-3801	202	2	determine	determine	VERB
easat-3801	202	3	the	the	DET
easat-3801	202	4	time	time	NOUN
easat-3801	202	5	required	require	VERB
easat-3801	202	6	each	each	DET
easat-3801	202	7	time	time	NOUN
easat-3801	202	8	the	the	DET
easat-3801	202	9	activity	activity	NOUN
easat-3801	202	10	is	be	AUX
easat-3801	202	11	implemented	implement	VERB
easat-3801	202	12	.	.	PUNCT
easat-3801	203	1	•	•	NUM
easat-3801	203	2	determine	determine	VERB
easat-3801	203	3	the	the	DET
easat-3801	203	4	unit	unit	NOUN
easat-3801	203	5	cost	cost	NOUN
easat-3801	203	6	of	of	ADP
easat-3801	203	7	each	each	DET
easat-3801	203	8	activity	activity	NOUN
easat-3801	203	9	6.2.1.1	6.2.1.1	NUM
easat-3801	203	10	.	.	PUNCT
easat-3801	204	1	step	step	NOUN
easat-3801	204	2	one	one	NUM
easat-3801	204	3	:	:	PUNCT
easat-3801	204	4	identify	identify	VERB
easat-3801	204	5	the	the	DET
easat-3801	204	6	different	different	ADJ
easat-3801	204	7	main	main	ADJ
easat-3801	204	8	activities	activity	NOUN
easat-3801	204	9	(	(	PUNCT
easat-3801	204	10	resource	resource	NOUN
easat-3801	204	11	groups	group	NOUN
easat-3801	204	12	,	,	PUNCT
easat-3801	204	13	departments	department	NOUN
easat-3801	204	14	)	)	PUNCT
easat-3801	204	15	.	.	PUNCT
easat-3801	205	1	the	the	DET
easat-3801	205	2	researcher	researcher	NOUN
easat-3801	205	3	made	make	VERB
easat-3801	205	4	many	many	ADJ
easat-3801	205	5	field	field	NOUN
easat-3801	205	6	visits	visit	NOUN
easat-3801	205	7	to	to	ADP
easat-3801	205	8	the	the	DET
easat-3801	205	9	company	company	NOUN
easat-3801	205	10	in	in	ADP
easat-3801	205	11	order	order	NOUN
easat-3801	205	12	to	to	PART
easat-3801	205	13	obtain	obtain	VERB
easat-3801	205	14	the	the	DET
easat-3801	205	15	necessary	necessary	ADJ
easat-3801	205	16	data	datum	NOUN
easat-3801	205	17	and	and	CCONJ
easat-3801	205	18	information	information	NOUN
easat-3801	205	19	from	from	ADP
easat-3801	205	20	the	the	DET
easat-3801	205	21	company	company	NOUN
easat-3801	205	22	's	's	PART
easat-3801	205	23	records	record	NOUN
easat-3801	205	24	,	,	PUNCT
easat-3801	205	25	in	in	ADP
easat-3801	205	26	addition	addition	NOUN
easat-3801	205	27	to	to	ADP
easat-3801	205	28	conducting	conduct	VERB
easat-3801	205	29	unstructured	unstructured	ADJ
easat-3801	205	30	interviews	interview	NOUN
easat-3801	205	31	with	with	ADP
easat-3801	205	32	officials	official	NOUN
easat-3801	205	33	within	within	ADP
easat-3801	205	34	the	the	DET
easat-3801	205	35	company	company	NOUN
easat-3801	205	36	,	,	PUNCT
easat-3801	205	37	as	as	ADV
easat-3801	205	38	well	well	ADV
easat-3801	205	39	as	as	ADP
easat-3801	205	40	following	follow	VERB
easat-3801	205	41	up	up	ADP
easat-3801	205	42	on	on	ADP
easat-3801	205	43	the	the	DET
easat-3801	205	44	activities	activity	NOUN
easat-3801	205	45	and	and	CCONJ
easat-3801	205	46	operations	operation	NOUN
easat-3801	205	47	of	of	ADP
easat-3801	205	48	the	the	DET
easat-3801	205	49	sales	sale	NOUN
easat-3801	205	50	and	and	CCONJ
easat-3801	205	51	marketing	marketing	NOUN
easat-3801	205	52	department	department	NOUN
easat-3801	205	53	and	and	CCONJ
easat-3801	205	54	the	the	DET
easat-3801	205	55	production	production	NOUN
easat-3801	205	56	department	department	NOUN
easat-3801	205	57	related	relate	VERB
easat-3801	205	58	to	to	ADP
easat-3801	205	59	marketing	marketing	NOUN
easat-3801	205	60	,	,	PUNCT
easat-3801	205	61	administrative	administrative	ADJ
easat-3801	205	62	and	and	CCONJ
easat-3801	205	63	operational	operational	ADJ
easat-3801	205	64	activities	activity	NOUN
easat-3801	205	65	in	in	ADP
easat-3801	205	66	order	order	NOUN
easat-3801	205	67	to	to	PART
easat-3801	205	68	reach	reach	VERB
easat-3801	205	69	a	a	DET
easat-3801	205	70	clear	clear	ADJ
easat-3801	205	71	and	and	CCONJ
easat-3801	205	72	detailed	detailed	ADJ
easat-3801	205	73	vision	vision	NOUN
easat-3801	205	74	of	of	ADP
easat-3801	205	75	the	the	DET
easat-3801	205	76	activities	activity	NOUN
easat-3801	205	77	and	and	CCONJ
easat-3801	205	78	thus	thus	ADV
easat-3801	205	79	find	find	VERB
easat-3801	205	80	the	the	DET
easat-3801	205	81	relationship	relationship	NOUN
easat-3801	205	82	in	in	ADP
easat-3801	205	83	determining	determine	VERB
easat-3801	205	84	the	the	DET
easat-3801	205	85	company	company	NOUN
easat-3801	205	86	's	's	PART
easat-3801	205	87	the	the	DET
easat-3801	205	88	following	follow	VERB
easat-3801	205	89	activities	activity	NOUN
easat-3801	205	90	were	be	AUX
easat-3801	205	91	selected	select	VERB
easat-3801	205	92	from	from	ADP
easat-3801	205	93	a	a	DET
easat-3801	205	94	group	group	NOUN
easat-3801	205	95	of	of	ADP
easat-3801	205	96	activities	activity	NOUN
easat-3801	205	97	to	to	PART
easat-3801	205	98	illustrate	illustrate	VERB
easat-3801	205	99	8357	8357	NUM
easat-3801	205	100	edelweiss	edelweiss	PROPN
easat-3801	205	101	applied	apply	VERB
easat-3801	205	102	science	science	NOUN
easat-3801	205	103	and	and	CCONJ
easat-3801	205	104	technology	technology	NOUN
easat-3801	205	105	issn	issn	PROPN
easat-3801	205	106	:	:	PUNCT
easat-3801	205	107	2576	2576	NUM
easat-3801	205	108	-	-	SYM
easat-3801	205	109	8484	8484	NUM
easat-3801	205	110	vol	vol	NOUN
easat-3801	205	111	.	.	PROPN
easat-3801	205	112	8	8	NUM
easat-3801	205	113	,	,	PUNCT
easat-3801	205	114	no	no	INTJ
easat-3801	205	115	.	.	NOUN
easat-3801	205	116	6	6	NUM
easat-3801	205	117	:	:	SYM
easat-3801	205	118	8347	8347	NUM
easat-3801	205	119	-	-	SYM
easat-3801	205	120	8367	8367	NUM
easat-3801	205	121	,	,	PUNCT
easat-3801	205	122	2024	2024	NUM
easat-3801	205	123	doi	doi	NOUN
easat-3801	205	124	:	:	PUNCT
easat-3801	205	125	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	205	126	©	©	PROPN
easat-3801	205	127	2024	2024	NUM
easat-3801	205	128	by	by	ADP
easat-3801	205	129	the	the	DET
easat-3801	205	130	authors	author	NOUN
easat-3801	205	131	;	;	PUNCT
easat-3801	205	132	licensee	licensee	PROPN
easat-3801	205	133	learning	learning	NOUN
easat-3801	205	134	gate	gate	VERB
easat-3801	205	135	the	the	DET
easat-3801	205	136	mechanism	mechanism	NOUN
easat-3801	205	137	for	for	ADP
easat-3801	205	138	distributing	distribute	VERB
easat-3801	205	139	costs	cost	NOUN
easat-3801	205	140	to	to	ADP
easat-3801	205	141	customers	customer	NOUN
easat-3801	205	142	according	accord	VERB
easat-3801	205	143	to	to	ADP
easat-3801	205	144	the	the	DET
easat-3801	205	145	time	time	NOUN
easat-3801	205	146	-	-	PUNCT
easat-3801	205	147	driven	drive	VERB
easat-3801	205	148	activity	activity	NOUN
easat-3801	205	149	-	-	PUNCT
easat-3801	205	150	based	base	VERB
easat-3801	205	151	costing	cost	VERB
easat-3801	205	152	system	system	NOUN
easat-3801	205	153	:	:	PUNCT
easat-3801	205	154	6.2.1.2	6.2.1.2	X
easat-3801	205	155	.	.	PUNCT
easat-3801	206	1	the	the	DET
easat-3801	206	2	second	second	ADJ
easat-3801	206	3	step	step	NOUN
easat-3801	206	4	:	:	PUNCT
easat-3801	206	5	estimating	estimate	VERB
easat-3801	206	6	the	the	DET
easat-3801	206	7	total	total	ADJ
easat-3801	206	8	cost	cost	NOUN
easat-3801	206	9	of	of	ADP
easat-3801	206	10	each	each	DET
easat-3801	206	11	activity	activity	NOUN
easat-3801	206	12	1marketing	1marketing	NUM
easat-3801	206	13	and	and	CCONJ
easat-3801	206	14	sales	sale	NOUN
easat-3801	206	15	activity	activity	NOUN
easat-3801	206	16	:	:	PUNCT
easat-3801	206	17	this	this	DET
easat-3801	206	18	activity	activity	NOUN
easat-3801	206	19	includes	include	VERB
easat-3801	206	20	a	a	DET
easat-3801	206	21	group	group	NOUN
easat-3801	206	22	of	of	ADP
easat-3801	206	23	sub	sub	NOUN
easat-3801	206	24	-	-	NOUN
easat-3801	206	25	activities	activity	NOUN
easat-3801	206	26	specific	specific	ADJ
easat-3801	206	27	to	to	ADP
easat-3801	206	28	the	the	DET
easat-3801	206	29	company	company	NOUN
easat-3801	206	30	,	,	PUNCT
easat-3801	206	31	and	and	CCONJ
easat-3801	206	32	we	we	PRON
easat-3801	206	33	will	will	AUX
easat-3801	206	34	discuss	discuss	VERB
easat-3801	206	35	the	the	DET
easat-3801	206	36	details	detail	NOUN
easat-3801	206	37	of	of	ADP
easat-3801	206	38	the	the	DET
easat-3801	206	39	sub	sub	NOUN
easat-3801	206	40	-	-	NOUN
easat-3801	206	41	activities	activity	NOUN
easat-3801	206	42	as	as	SCONJ
easat-3801	206	43	follows	follow	VERB
easat-3801	206	44	:	:	PUNCT
easat-3801	206	45	areceiving	areceive	VERB
easat-3801	206	46	purchase	purchase	NOUN
easat-3801	206	47	orders	order	NOUN
easat-3801	206	48	from	from	ADP
easat-3801	206	49	the	the	DET
easat-3801	206	50	customer	customer	NOUN
easat-3801	206	51	:	:	PUNCT
easat-3801	206	52	this	this	DET
easat-3801	206	53	activity	activity	NOUN
easat-3801	206	54	includes	include	VERB
easat-3801	206	55	the	the	DET
easat-3801	206	56	cost	cost	NOUN
easat-3801	206	57	of	of	ADP
easat-3801	206	58	receiving	receive	VERB
easat-3801	206	59	purchase	purchase	NOUN
easat-3801	206	60	orders	order	NOUN
easat-3801	206	61	and	and	CCONJ
easat-3801	206	62	all	all	DET
easat-3801	206	63	related	related	ADJ
easat-3801	206	64	activities	activity	NOUN
easat-3801	206	65	,	,	PUNCT
easat-3801	206	66	starting	start	VERB
easat-3801	206	67	from	from	ADP
easat-3801	206	68	preparing	prepare	VERB
easat-3801	206	69	the	the	DET
easat-3801	206	70	customer	customer	NOUN
easat-3801	206	71	's	's	PART
easat-3801	206	72	purchase	purchase	NOUN
easat-3801	206	73	list	list	NOUN
easat-3801	206	74	,	,	PUNCT
easat-3801	206	75	preparing	prepare	VERB
easat-3801	206	76	the	the	DET
easat-3801	206	77	order	order	NOUN
easat-3801	206	78	,	,	PUNCT
easat-3801	206	79	and	and	CCONJ
easat-3801	206	80	all	all	DET
easat-3801	206	81	other	other	ADJ
easat-3801	206	82	accounting	accounting	NOUN
easat-3801	206	83	work	work	NOUN
easat-3801	206	84	,	,	PUNCT
easat-3801	206	85	as	as	SCONJ
easat-3801	206	86	the	the	DET
easat-3801	206	87	cost	cost	NOUN
easat-3801	206	88	guidelines	guideline	NOUN
easat-3801	206	89	for	for	ADP
easat-3801	206	90	this	this	DET
easat-3801	206	91	activity	activity	NOUN
easat-3801	206	92	depend	depend	VERB
easat-3801	206	93	on	on	ADP
easat-3801	206	94	the	the	DET
easat-3801	206	95	size	size	NOUN
easat-3801	206	96	of	of	ADP
easat-3801	206	97	customer	customer	NOUN
easat-3801	206	98	orders	order	NOUN
easat-3801	206	99	,	,	PUNCT
easat-3801	206	100	and	and	CCONJ
easat-3801	206	101	the	the	DET
easat-3801	206	102	cost	cost	NOUN
easat-3801	206	103	of	of	ADP
easat-3801	206	104	this	this	DET
easat-3801	206	105	activity	activity	NOUN
easat-3801	206	106	amounted	amount	VERB
easat-3801	206	107	to	to	ADP
easat-3801	206	108	(	(	PUNCT
easat-3801	206	109	27,039,750	27,039,750	NUM
easat-3801	206	110	)	)	PUNCT
easat-3801	206	111	dinars	dinar	NOUN
easat-3801	206	112	,	,	PUNCT
easat-3801	206	113	as	as	SCONJ
easat-3801	206	114	the	the	DET
easat-3801	206	115	number	number	NOUN
easat-3801	206	116	of	of	ADP
easat-3801	206	117	company	company	NOUN
easat-3801	206	118	customer	customer	NOUN
easat-3801	206	119	orders	order	NOUN
easat-3801	206	120	amounted	amount	VERB
easat-3801	206	121	to	to	ADP
easat-3801	206	122	(	(	PUNCT
easat-3801	206	123	648	648	NUM
easat-3801	206	124	)	)	PUNCT
easat-3801	206	125	orders	order	NOUN
easat-3801	206	126	.	.	PUNCT
easat-3801	207	1	bshipping	bshippe	VERB
easat-3801	207	2	and	and	CCONJ
easat-3801	207	3	preparing	prepare	VERB
easat-3801	207	4	orders	order	NOUN
easat-3801	207	5	:	:	PUNCT
easat-3801	207	6	this	this	DET
easat-3801	207	7	activity	activity	NOUN
easat-3801	207	8	includes	include	VERB
easat-3801	207	9	preparing	prepare	VERB
easat-3801	207	10	the	the	DET
easat-3801	207	11	goods	good	NOUN
easat-3801	207	12	for	for	ADP
easat-3801	207	13	each	each	DET
easat-3801	207	14	customer	customer	NOUN
easat-3801	207	15	starting	start	VERB
easat-3801	207	16	after	after	ADP
easat-3801	207	17	receiving	receive	VERB
easat-3801	207	18	purchase	purchase	NOUN
easat-3801	207	19	orders	order	NOUN
easat-3801	207	20	from	from	ADP
easat-3801	207	21	the	the	DET
easat-3801	207	22	sales	sale	NOUN
easat-3801	207	23	department	department	NOUN
easat-3801	207	24	,	,	PUNCT
easat-3801	207	25	as	as	SCONJ
easat-3801	207	26	this	this	DET
easat-3801	207	27	activity	activity	NOUN
easat-3801	207	28	includes	include	VERB
easat-3801	207	29	sorting	sorting	NOUN
easat-3801	207	30	,	,	PUNCT
easat-3801	207	31	packaging	packaging	NOUN
easat-3801	207	32	,	,	PUNCT
easat-3801	207	33	preparing	prepare	VERB
easat-3801	207	34	the	the	DET
easat-3801	207	35	goods	good	NOUN
easat-3801	207	36	,	,	PUNCT
easat-3801	207	37	and	and	CCONJ
easat-3801	207	38	transporting	transport	VERB
easat-3801	207	39	the	the	DET
easat-3801	207	40	goods	good	NOUN
easat-3801	207	41	from	from	ADP
easat-3801	207	42	the	the	DET
easat-3801	207	43	warehouses	warehouse	NOUN
easat-3801	207	44	to	to	ADP
easat-3801	207	45	the	the	DET
easat-3801	207	46	cars	car	NOUN
easat-3801	207	47	designated	designate	VERB
easat-3801	207	48	for	for	ADP
easat-3801	207	49	transporting	transport	VERB
easat-3801	207	50	the	the	DET
easat-3801	207	51	goods	good	NOUN
easat-3801	207	52	to	to	ADP
easat-3801	207	53	the	the	DET
easat-3801	207	54	customer	customer	NOUN
easat-3801	207	55	.	.	PUNCT
easat-3801	208	1	the	the	DET
easat-3801	208	2	cost	cost	NOUN
easat-3801	208	3	of	of	ADP
easat-3801	208	4	this	this	DET
easat-3801	208	5	activity	activity	NOUN
easat-3801	208	6	amounted	amount	VERB
easat-3801	208	7	to	to	ADP
easat-3801	208	8	(	(	PUNCT
easat-3801	208	9	38,558,250	38,558,250	NUM
easat-3801	208	10	)	)	PUNCT
easat-3801	208	11	dinars	dinar	NOUN
easat-3801	208	12	,	,	PUNCT
easat-3801	208	13	and	and	CCONJ
easat-3801	208	14	the	the	DET
easat-3801	208	15	cost	cost	NOUN
easat-3801	208	16	guides	guide	NOUN
easat-3801	208	17	for	for	ADP
easat-3801	208	18	this	this	DET
easat-3801	208	19	activity	activity	NOUN
easat-3801	208	20	are	be	AUX
easat-3801	208	21	the	the	DET
easat-3801	208	22	number	number	NOUN
easat-3801	208	23	of	of	ADP
easat-3801	208	24	customer	customer	NOUN
easat-3801	208	25	orders	order	NOUN
easat-3801	208	26	(	(	PUNCT
easat-3801	208	27	648	648	NUM
easat-3801	208	28	)	)	PUNCT
easat-3801	208	29	orders	order	NOUN
easat-3801	208	30	.	.	PUNCT
easat-3801	209	1	ctransporting	ctransporte	VERB
easat-3801	209	2	goods	good	NOUN
easat-3801	209	3	:	:	PUNCT
easat-3801	209	4	this	this	DET
easat-3801	209	5	activity	activity	NOUN
easat-3801	209	6	includes	include	VERB
easat-3801	209	7	the	the	DET
easat-3801	209	8	cost	cost	NOUN
easat-3801	209	9	of	of	ADP
easat-3801	209	10	loading	loading	NOUN
easat-3801	209	11	and	and	CCONJ
easat-3801	209	12	unloading	unload	VERB
easat-3801	209	13	the	the	DET
easat-3801	209	14	required	require	VERB
easat-3801	209	15	products	product	NOUN
easat-3801	209	16	according	accord	VERB
easat-3801	209	17	to	to	ADP
easat-3801	209	18	the	the	DET
easat-3801	209	19	size	size	NOUN
easat-3801	209	20	and	and	CCONJ
easat-3801	209	21	quality	quality	NOUN
easat-3801	209	22	of	of	ADP
easat-3801	209	23	the	the	DET
easat-3801	209	24	product	product	NOUN
easat-3801	209	25	and	and	CCONJ
easat-3801	209	26	transporting	transport	VERB
easat-3801	209	27	them	they	PRON
easat-3801	209	28	to	to	ADP
easat-3801	209	29	the	the	DET
easat-3801	209	30	customer	customer	NOUN
easat-3801	209	31	's	's	PART
easat-3801	209	32	site	site	NOUN
easat-3801	209	33	in	in	ADP
easat-3801	209	34	order	order	NOUN
easat-3801	209	35	to	to	PART
easat-3801	209	36	implement	implement	VERB
easat-3801	209	37	the	the	DET
easat-3801	209	38	order	order	NOUN
easat-3801	209	39	required	require	VERB
easat-3801	209	40	by	by	ADP
easat-3801	209	41	the	the	DET
easat-3801	209	42	company	company	NOUN
easat-3801	209	43	towards	towards	ADP
easat-3801	209	44	the	the	DET
easat-3801	209	45	customer	customer	NOUN
easat-3801	209	46	according	accord	VERB
easat-3801	209	47	to	to	ADP
easat-3801	209	48	the	the	DET
easat-3801	209	49	specified	specify	VERB
easat-3801	209	50	date	date	NOUN
easat-3801	209	51	,	,	PUNCT
easat-3801	209	52	and	and	CCONJ
easat-3801	209	53	the	the	DET
easat-3801	209	54	distance	distance	NOUN
easat-3801	209	55	traveled	travel	VERB
easat-3801	209	56	and	and	CCONJ
easat-3801	209	57	the	the	DET
easat-3801	209	58	size	size	NOUN
easat-3801	209	59	of	of	ADP
easat-3801	209	60	the	the	DET
easat-3801	209	61	orders	order	NOUN
easat-3801	209	62	have	have	VERB
easat-3801	209	63	a	a	DET
easat-3801	209	64	direct	direct	ADJ
easat-3801	209	65	impact	impact	NOUN
easat-3801	209	66	on	on	ADP
easat-3801	209	67	the	the	DET
easat-3801	209	68	cost	cost	NOUN
easat-3801	209	69	.	.	PUNCT
easat-3801	210	1	the	the	DET
easat-3801	210	2	cost	cost	NOUN
easat-3801	210	3	of	of	ADP
easat-3801	210	4	this	this	DET
easat-3801	210	5	activity	activity	NOUN
easat-3801	210	6	amounted	amount	VERB
easat-3801	210	7	to	to	ADP
easat-3801	210	8	(	(	PUNCT
easat-3801	210	9	116,545,500	116,545,500	NUM
easat-3801	210	10	)	)	PUNCT
easat-3801	210	11	dinars	dinar	NOUN
easat-3801	210	12	,	,	PUNCT
easat-3801	210	13	and	and	CCONJ
easat-3801	210	14	the	the	DET
easat-3801	210	15	cost	cost	NOUN
easat-3801	210	16	guides	guide	NOUN
easat-3801	210	17	for	for	ADP
easat-3801	210	18	this	this	DET
easat-3801	210	19	activity	activity	NOUN
easat-3801	210	20	are	be	AUX
easat-3801	210	21	the	the	DET
easat-3801	210	22	number	number	NOUN
easat-3801	210	23	of	of	ADP
easat-3801	210	24	purchase	purchase	NOUN
easat-3801	210	25	orders	order	NOUN
easat-3801	210	26	(	(	PUNCT
easat-3801	210	27	648	648	NUM
easat-3801	210	28	)	)	PUNCT
easat-3801	210	29	orders	order	NOUN
easat-3801	210	30	.	.	PUNCT
easat-3801	211	1	dtechnical	dtechnical	ADJ
easat-3801	211	2	and	and	CCONJ
easat-3801	211	3	marketing	marketing	NOUN
easat-3801	211	4	support	support	NOUN
easat-3801	211	5	:	:	PUNCT
easat-3801	211	6	according	accord	VERB
easat-3801	211	7	to	to	ADP
easat-3801	211	8	this	this	DET
easat-3801	211	9	activity	activity	NOUN
easat-3801	211	10	,	,	PUNCT
easat-3801	211	11	the	the	DET
easat-3801	211	12	company	company	NOUN
easat-3801	211	13	carries	carry	VERB
easat-3801	211	14	out	out	ADP
easat-3801	211	15	a	a	DET
easat-3801	211	16	set	set	NOUN
easat-3801	211	17	of	of	ADP
easat-3801	211	18	activities	activity	NOUN
easat-3801	211	19	to	to	PART
easat-3801	211	20	develop	develop	VERB
easat-3801	211	21	and	and	CCONJ
easat-3801	211	22	improve	improve	VERB
easat-3801	211	23	the	the	DET
easat-3801	211	24	relationship	relationship	NOUN
easat-3801	211	25	with	with	ADP
easat-3801	211	26	customers	customer	NOUN
easat-3801	211	27	,	,	PUNCT
easat-3801	211	28	such	such	ADJ
easat-3801	211	29	as	as	ADP
easat-3801	211	30	meeting	meet	VERB
easat-3801	211	31	and	and	CCONJ
easat-3801	211	32	presenting	present	VERB
easat-3801	211	33	gifts	gift	NOUN
easat-3801	211	34	,	,	PUNCT
easat-3801	211	35	receiving	receive	VERB
easat-3801	211	36	and	and	CCONJ
easat-3801	211	37	providing	provide	VERB
easat-3801	211	38	the	the	DET
easat-3801	211	39	facilities	facility	NOUN
easat-3801	211	40	that	that	PRON
easat-3801	211	41	customers	customer	NOUN
easat-3801	211	42	may	may	AUX
easat-3801	211	43	need	need	VERB
easat-3801	211	44	before	before	ADV
easat-3801	211	45	and	and	CCONJ
easat-3801	211	46	after	after	ADP
easat-3801	211	47	the	the	DET
easat-3801	211	48	sale	sale	NOUN
easat-3801	211	49	process	process	NOUN
easat-3801	211	50	,	,	PUNCT
easat-3801	211	51	as	as	ADV
easat-3801	211	52	well	well	ADV
easat-3801	211	53	as	as	ADP
easat-3801	211	54	collecting	collect	VERB
easat-3801	211	55	debts	debt	NOUN
easat-3801	211	56	owed	owe	VERB
easat-3801	211	57	by	by	ADP
easat-3801	211	58	customers	customer	NOUN
easat-3801	211	59	.	.	PUNCT
easat-3801	212	1	it	it	PRON
easat-3801	212	2	also	also	ADV
easat-3801	212	3	includes	include	VERB
easat-3801	212	4	marketing	marketing	NOUN
easat-3801	212	5	costs	cost	NOUN
easat-3801	212	6	through	through	ADP
easat-3801	212	7	advertising	advertising	NOUN
easat-3801	212	8	and	and	CCONJ
easat-3801	212	9	publicizing	publicize	VERB
easat-3801	212	10	the	the	DET
easat-3801	212	11	company	company	NOUN
easat-3801	212	12	's	's	PART
easat-3801	212	13	products	product	NOUN
easat-3801	212	14	.	.	PUNCT
easat-3801	213	1	the	the	DET
easat-3801	213	2	cost	cost	NOUN
easat-3801	213	3	of	of	ADP
easat-3801	213	4	this	this	DET
easat-3801	213	5	activity	activity	NOUN
easat-3801	213	6	amounted	amount	VERB
easat-3801	213	7	to	to	ADP
easat-3801	213	8	(	(	PUNCT
easat-3801	213	9	27,819,000	27,819,000	NUM
easat-3801	213	10	)	)	PUNCT
easat-3801	213	11	dinars	dinar	NOUN
easat-3801	213	12	,	,	PUNCT
easat-3801	213	13	where	where	SCONJ
easat-3801	213	14	the	the	DET
easat-3801	213	15	cost	cost	NOUN
easat-3801	213	16	guidelines	guideline	NOUN
easat-3801	213	17	for	for	ADP
easat-3801	213	18	this	this	DET
easat-3801	213	19	activity	activity	NOUN
easat-3801	213	20	are	be	AUX
easat-3801	213	21	the	the	DET
easat-3801	213	22	number	number	NOUN
easat-3801	213	23	of	of	ADP
easat-3801	213	24	customer	customer	NOUN
easat-3801	213	25	requests	request	NOUN
easat-3801	213	26	(	(	PUNCT
easat-3801	213	27	648	648	NUM
easat-3801	213	28	)	)	PUNCT
easat-3801	213	29	requests	request	NOUN
easat-3801	213	30	.	.	PUNCT
easat-3801	214	1	evisiting	evisite	VERB
easat-3801	214	2	the	the	DET
easat-3801	214	3	company	company	NOUN
easat-3801	214	4	's	's	PART
easat-3801	214	5	representative	representative	NOUN
easat-3801	214	6	to	to	ADP
easat-3801	214	7	customers	customer	NOUN
easat-3801	214	8	:	:	PUNCT
easat-3801	214	9	this	this	DET
easat-3801	214	10	activity	activity	NOUN
easat-3801	214	11	includes	include	VERB
easat-3801	214	12	the	the	DET
easat-3801	214	13	company	company	NOUN
easat-3801	214	14	contracting	contract	VERB
easat-3801	214	15	with	with	ADP
easat-3801	214	16	some	some	DET
easat-3801	214	17	representatives	representative	NOUN
easat-3801	214	18	to	to	PART
easat-3801	214	19	visit	visit	VERB
easat-3801	214	20	customers	customer	NOUN
easat-3801	214	21	and	and	CCONJ
easat-3801	214	22	promote	promote	VERB
easat-3801	214	23	the	the	DET
easat-3801	214	24	goods	good	NOUN
easat-3801	214	25	and	and	CCONJ
easat-3801	214	26	inform	inform	VERB
easat-3801	214	27	customers	customer	NOUN
easat-3801	214	28	about	about	ADP
easat-3801	214	29	the	the	DET
easat-3801	214	30	types	type	NOUN
easat-3801	214	31	and	and	CCONJ
easat-3801	214	32	sizes	size	NOUN
easat-3801	214	33	of	of	ADP
easat-3801	214	34	products	product	NOUN
easat-3801	214	35	and	and	CCONJ
easat-3801	214	36	the	the	DET
easat-3801	214	37	quality	quality	NOUN
easat-3801	214	38	and	and	CCONJ
easat-3801	214	39	warranty	warranty	NOUN
easat-3801	214	40	of	of	ADP
easat-3801	214	41	the	the	DET
easat-3801	214	42	product	product	NOUN
easat-3801	214	43	.	.	PUNCT
easat-3801	215	1	this	this	DET
easat-3801	215	2	activity	activity	NOUN
easat-3801	215	3	aims	aim	VERB
easat-3801	215	4	to	to	PART
easat-3801	215	5	achieve	achieve	VERB
easat-3801	215	6	customer	customer	NOUN
easat-3801	215	7	satisfaction	satisfaction	NOUN
easat-3801	215	8	and	and	CCONJ
easat-3801	215	9	then	then	ADV
easat-3801	215	10	maximize	maximize	VERB
easat-3801	215	11	customer	customer	NOUN
easat-3801	215	12	profitability	profitability	NOUN
easat-3801	215	13	and	and	CCONJ
easat-3801	215	14	the	the	DET
easat-3801	215	15	value	value	NOUN
easat-3801	215	16	of	of	ADP
easat-3801	215	17	the	the	DET
easat-3801	215	18	company	company	NOUN
easat-3801	215	19	.	.	PUNCT
easat-3801	216	1	the	the	DET
easat-3801	216	2	cost	cost	NOUN
easat-3801	216	3	of	of	ADP
easat-3801	216	4	this	this	DET
easat-3801	216	5	activity	activity	NOUN
easat-3801	216	6	amounted	amount	VERB
easat-3801	216	7	to	to	ADP
easat-3801	216	8	(	(	PUNCT
easat-3801	216	9	45,016,500	45,016,500	NUM
easat-3801	216	10	)	)	PUNCT
easat-3801	216	11	dinars	dinar	NOUN
easat-3801	216	12	,	,	PUNCT
easat-3801	216	13	and	and	CCONJ
easat-3801	216	14	the	the	DET
easat-3801	216	15	cost	cost	NOUN
easat-3801	216	16	guidelines	guideline	NOUN
easat-3801	216	17	for	for	ADP
easat-3801	216	18	this	this	DET
easat-3801	216	19	activity	activity	NOUN
easat-3801	216	20	are	be	AUX
easat-3801	216	21	the	the	DET
easat-3801	216	22	number	number	NOUN
easat-3801	216	23	of	of	ADP
easat-3801	216	24	visits	visit	NOUN
easat-3801	216	25	by	by	ADP
easat-3801	216	26	representatives	representative	NOUN
easat-3801	216	27	to	to	ADP
easat-3801	216	28	customers	customer	NOUN
easat-3801	216	29	,	,	PUNCT
easat-3801	216	30	and	and	CCONJ
easat-3801	216	31	the	the	DET
easat-3801	216	32	total	total	ADJ
easat-3801	216	33	number	number	NOUN
easat-3801	216	34	of	of	ADP
easat-3801	216	35	visits	visit	NOUN
easat-3801	216	36	made	make	VERB
easat-3801	216	37	by	by	ADP
easat-3801	216	38	representatives	representative	NOUN
easat-3801	216	39	during	during	ADP
easat-3801	216	40	the	the	DET
easat-3801	216	41	year	year	NOUN
easat-3801	216	42	is	be	AUX
easat-3801	216	43	(	(	PUNCT
easat-3801	216	44	50	50	NUM
easat-3801	216	45	)	)	PUNCT
easat-3801	216	46	visits	visit	NOUN
easat-3801	216	47	.	.	PUNCT
easat-3801	217	1	table	table	NOUN
easat-3801	217	2	2	2	NUM
easat-3801	217	3	shows	show	VERB
easat-3801	217	4	the	the	DET
easat-3801	217	5	distribution	distribution	NOUN
easat-3801	217	6	of	of	ADP
easat-3801	217	7	costs	cost	NOUN
easat-3801	217	8	specific	specific	ADJ
easat-3801	217	9	to	to	ADP
easat-3801	217	10	each	each	PRON
easat-3801	217	11	of	of	ADP
easat-3801	217	12	the	the	DET
easat-3801	217	13	main	main	ADJ
easat-3801	217	14	activities	activity	NOUN
easat-3801	217	15	and	and	CCONJ
easat-3801	217	16	the	the	DET
easat-3801	217	17	cost	cost	NOUN
easat-3801	217	18	guides	guide	NOUN
easat-3801	217	19	for	for	ADP
easat-3801	217	20	those	those	DET
easat-3801	217	21	activities	activity	NOUN
easat-3801	217	22	.	.	PUNCT
easat-3801	218	1	8358	8358	NUM
easat-3801	218	2	edelweiss	edelweiss	PROPN
easat-3801	218	3	applied	apply	VERB
easat-3801	218	4	science	science	NOUN
easat-3801	218	5	and	and	CCONJ
easat-3801	218	6	technology	technology	NOUN
easat-3801	218	7	issn	issn	PROPN
easat-3801	218	8	:	:	PUNCT
easat-3801	218	9	2576	2576	NUM
easat-3801	218	10	-	-	SYM
easat-3801	218	11	8484	8484	NUM
easat-3801	218	12	vol	vol	NOUN
easat-3801	218	13	.	.	PROPN
easat-3801	218	14	8	8	NUM
easat-3801	218	15	,	,	PUNCT
easat-3801	218	16	no	no	INTJ
easat-3801	218	17	.	.	NOUN
easat-3801	219	1	6	6	NUM
easat-3801	219	2	:	:	SYM
easat-3801	219	3	8347	8347	NUM
easat-3801	219	4	-	-	SYM
easat-3801	219	5	8367	8367	NUM
easat-3801	219	6	,	,	PUNCT
easat-3801	219	7	2024	2024	NUM
easat-3801	219	8	doi	doi	NOUN
easat-3801	219	9	:	:	PUNCT
easat-3801	219	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	219	11	©	©	PROPN
easat-3801	219	12	2024	2024	NUM
easat-3801	219	13	by	by	ADP
easat-3801	219	14	the	the	DET
easat-3801	219	15	authors	author	NOUN
easat-3801	219	16	;	;	PUNCT
easat-3801	219	17	licensee	licensee	PROPN
easat-3801	219	18	learning	learn	VERB
easat-3801	219	19	gate	gate	NOUN
easat-3801	219	20	table	table	NOUN
easat-3801	219	21	2	2	NUM
easat-3801	219	22	.	.	PUNCT
easat-3801	220	1	distribution	distribution	NOUN
easat-3801	220	2	of	of	ADP
easat-3801	220	3	costs	cost	NOUN
easat-3801	220	4	for	for	ADP
easat-3801	220	5	each	each	PRON
easat-3801	220	6	of	of	ADP
easat-3801	220	7	the	the	DET
easat-3801	220	8	basic	basic	ADJ
easat-3801	220	9	activities	activity	NOUN
easat-3801	220	10	and	and	CCONJ
easat-3801	220	11	the	the	DET
easat-3801	220	12	directions	direction	NOUN
easat-3801	220	13	of	of	ADP
easat-3801	220	14	those	those	DET
easat-3801	220	15	activities	activity	NOUN
easat-3801	220	16	.	.	PUNCT
easat-3801	221	1	costs	cost	NOUN
easat-3801	221	2	(	(	PUNCT
easat-3801	221	3	in	in	ADP
easat-3801	221	4	dinars	dinar	NOUN
easat-3801	221	5	)	)	PUNCT
easat-3801	221	6	sub	sub	NOUN
easat-3801	221	7	-	-	ADJ
easat-3801	221	8	activities	activity	NOUN
easat-3801	221	9	main	main	ADJ
easat-3801	221	10	activities	activity	NOUN
easat-3801	221	11	27,039,750	27,039,750	NUM
easat-3801	221	12	receiving	receive	VERB
easat-3801	221	13	purchase	purchase	NOUN
easat-3801	221	14	orders	order	NOUN
easat-3801	221	15	from	from	ADP
easat-3801	221	16	customers	customer	NOUN
easat-3801	221	17	marketing	marketing	NOUN
easat-3801	221	18	and	and	CCONJ
easat-3801	221	19	sales	sale	NOUN
easat-3801	221	20	activity	activity	NOUN
easat-3801	221	21	1	1	NUM
easat-3801	221	22	38,558,250	38,558,250	NUM
easat-3801	221	23	shipping	shipping	NOUN
easat-3801	221	24	and	and	CCONJ
easat-3801	221	25	preparing	prepare	VERB
easat-3801	221	26	orders	order	NOUN
easat-3801	221	27	116,545,500	116,545,500	NUM
easat-3801	221	28	transporting	transport	VERB
easat-3801	221	29	goods	good	NOUN
easat-3801	221	30	27,819,000	27,819,000	NUM
easat-3801	221	31	technical	technical	ADJ
easat-3801	221	32	and	and	CCONJ
easat-3801	221	33	marketing	marketing	NOUN
easat-3801	221	34	support	support	NOUN
easat-3801	221	35	45,016,500	45,016,500	NUM
easat-3801	221	36	visiting	visit	VERB
easat-3801	221	37	the	the	DET
easat-3801	221	38	company	company	NOUN
easat-3801	221	39	representative	representative	NOUN
easat-3801	221	40	to	to	ADP
easat-3801	221	41	customers	customer	NOUN
easat-3801	221	42	254,979,000	254,979,000	NUM
easat-3801	221	43	total	total	NOUN
easat-3801	221	44	6.2.1.3	6.2.1.3	NUM
easat-3801	221	45	.	.	PUNCT
easat-3801	222	1	step	step	NOUN
easat-3801	222	2	three	three	NUM
easat-3801	222	3	:	:	PUNCT
easat-3801	222	4	estimating	estimate	VERB
easat-3801	222	5	the	the	DET
easat-3801	222	6	practical	practical	ADJ
easat-3801	222	7	energy	energy	NOUN
easat-3801	222	8	for	for	ADP
easat-3801	222	9	each	each	DET
easat-3801	222	10	resource	resource	NOUN
easat-3801	222	11	group	group	NOUN
easat-3801	222	12	:	:	PUNCT
easat-3801	222	13	in	in	ADP
easat-3801	222	14	this	this	DET
easat-3801	222	15	step	step	NOUN
easat-3801	222	16	,	,	PUNCT
easat-3801	222	17	the	the	DET
easat-3801	222	18	practical	practical	ADJ
easat-3801	222	19	energy	energy	NOUN
easat-3801	222	20	is	be	AUX
easat-3801	222	21	calculated	calculate	VERB
easat-3801	222	22	for	for	ADP
easat-3801	222	23	the	the	DET
easat-3801	222	24	available	available	ADJ
easat-3801	222	25	working	work	VERB
easat-3801	222	26	hours	hour	NOUN
easat-3801	222	27	of	of	ADP
easat-3801	222	28	employees	employee	NOUN
easat-3801	222	29	in	in	ADP
easat-3801	222	30	the	the	DET
easat-3801	222	31	departments	department	NOUN
easat-3801	222	32	,	,	PUNCT
easat-3801	222	33	which	which	PRON
easat-3801	222	34	are	be	AUX
easat-3801	222	35	directly	directly	ADV
easat-3801	222	36	affected	affect	VERB
easat-3801	222	37	by	by	ADP
easat-3801	222	38	the	the	DET
easat-3801	222	39	sub	sub	NOUN
easat-3801	222	40	-	-	NOUN
easat-3801	222	41	activities	activity	NOUN
easat-3801	222	42	within	within	ADP
easat-3801	222	43	those	those	DET
easat-3801	222	44	departments	department	NOUN
easat-3801	222	45	,	,	PUNCT
easat-3801	222	46	and	and	CCONJ
easat-3801	222	47	the	the	DET
easat-3801	222	48	practical	practical	ADJ
easat-3801	222	49	energy	energy	NOUN
easat-3801	222	50	is	be	AUX
easat-3801	222	51	extracted	extract	VERB
easat-3801	222	52	as	as	SCONJ
easat-3801	222	53	follows	follow	VERB
easat-3801	222	54	:	:	PUNCT
easat-3801	222	55	•	•	ADP
easat-3801	222	56	regarding	regard	VERB
easat-3801	222	57	the	the	DET
easat-3801	222	58	theoretical	theoretical	ADJ
easat-3801	222	59	energy	energy	NOUN
easat-3801	222	60	,	,	PUNCT
easat-3801	222	61	after	after	ADP
easat-3801	222	62	interviews	interview	NOUN
easat-3801	222	63	with	with	ADP
easat-3801	222	64	officials	official	NOUN
easat-3801	222	65	and	and	CCONJ
easat-3801	222	66	supervisors	supervisor	NOUN
easat-3801	222	67	and	and	CCONJ
easat-3801	222	68	reviewing	review	VERB
easat-3801	222	69	the	the	DET
easat-3801	222	70	workflow	workflow	NOUN
easat-3801	222	71	during	during	ADP
easat-3801	222	72	the	the	DET
easat-3801	222	73	day	day	NOUN
easat-3801	222	74	within	within	ADP
easat-3801	222	75	the	the	DET
easat-3801	222	76	company	company	NOUN
easat-3801	222	77	,	,	PUNCT
easat-3801	222	78	it	it	PRON
easat-3801	222	79	was	be	AUX
easat-3801	222	80	found	find	VERB
easat-3801	222	81	that	that	SCONJ
easat-3801	222	82	the	the	DET
easat-3801	222	83	theoretical	theoretical	ADJ
easat-3801	222	84	energy	energy	NOUN
easat-3801	222	85	for	for	ADP
easat-3801	222	86	each	each	DET
easat-3801	222	87	department	department	NOUN
easat-3801	222	88	of	of	ADP
easat-3801	222	89	the	the	DET
easat-3801	222	90	company	company	NOUN
easat-3801	222	91	is	be	AUX
easat-3801	222	92	calculated	calculate	VERB
easat-3801	222	93	on	on	ADP
easat-3801	222	94	the	the	DET
easat-3801	222	95	basis	basis	NOUN
easat-3801	222	96	of	of	ADP
easat-3801	222	97	the	the	DET
easat-3801	222	98	daily	daily	ADJ
easat-3801	222	99	working	working	NOUN
easat-3801	222	100	time	time	NOUN
easat-3801	222	101	,	,	PUNCT
easat-3801	222	102	which	which	PRON
easat-3801	222	103	is	be	AUX
easat-3801	222	104	(	(	PUNCT
easat-3801	222	105	12	12	NUM
easat-3801	222	106	)	)	PUNCT
easat-3801	222	107	hours	hour	NOUN
easat-3801	222	108	per	per	ADP
easat-3801	222	109	day	day	NOUN
easat-3801	222	110	,	,	PUNCT
easat-3801	222	111	in	in	ADP
easat-3801	222	112	addition	addition	NOUN
easat-3801	222	113	to	to	ADP
easat-3801	222	114	the	the	DET
easat-3801	222	115	working	work	VERB
easat-3801	222	116	days	day	NOUN
easat-3801	222	117	during	during	ADP
easat-3801	222	118	the	the	DET
easat-3801	222	119	month	month	NOUN
easat-3801	222	120	,	,	PUNCT
easat-3801	222	121	which	which	PRON
easat-3801	222	122	are	be	AUX
easat-3801	222	123	(	(	PUNCT
easat-3801	222	124	26	26	NUM
easat-3801	222	125	)	)	PUNCT
easat-3801	222	126	days	day	NOUN
easat-3801	222	127	.	.	PUNCT
easat-3801	223	1	•	•	NOUN
easat-3801	223	2	as	as	ADP
easat-3801	223	3	for	for	ADP
easat-3801	223	4	the	the	DET
easat-3801	223	5	practical	practical	ADJ
easat-3801	223	6	energy	energy	NOUN
easat-3801	223	7	,	,	PUNCT
easat-3801	223	8	after	after	ADP
easat-3801	223	9	calculating	calculate	VERB
easat-3801	223	10	the	the	DET
easat-3801	223	11	rest	rest	NOUN
easat-3801	223	12	periods	period	NOUN
easat-3801	223	13	,	,	PUNCT
easat-3801	223	14	as	as	ADV
easat-3801	223	15	well	well	ADV
easat-3801	223	16	as	as	ADP
easat-3801	223	17	the	the	DET
easat-3801	223	18	employee	employee	NOUN
easat-3801	223	19	training	training	NOUN
easat-3801	223	20	periods	period	NOUN
easat-3801	223	21	,	,	PUNCT
easat-3801	223	22	holidays	holiday	NOUN
easat-3801	223	23	and	and	CCONJ
easat-3801	223	24	meeting	meeting	NOUN
easat-3801	223	25	days	day	NOUN
easat-3801	223	26	,	,	PUNCT
easat-3801	223	27	the	the	DET
easat-3801	223	28	percentage	percentage	NOUN
easat-3801	223	29	reaches	reach	VERB
easat-3801	223	30	20	20	NUM
easat-3801	223	31	%	%	NOUN
easat-3801	223	32	of	of	ADP
easat-3801	223	33	the	the	DET
easat-3801	223	34	working	work	VERB
easat-3801	223	35	hours	hour	NOUN
easat-3801	223	36	,	,	PUNCT
easat-3801	223	37	and	and	CCONJ
easat-3801	223	38	from	from	ADP
easat-3801	223	39	this	this	PRON
easat-3801	223	40	it	it	PRON
easat-3801	223	41	is	be	AUX
easat-3801	223	42	clear	clear	ADJ
easat-3801	223	43	that	that	SCONJ
easat-3801	223	44	the	the	DET
easat-3801	223	45	available	available	ADJ
easat-3801	223	46	practical	practical	ADJ
easat-3801	223	47	energy	energy	NOUN
easat-3801	223	48	is	be	AUX
easat-3801	223	49	80	80	NUM
easat-3801	223	50	%	%	NOUN
easat-3801	223	51	of	of	ADP
easat-3801	223	52	the	the	DET
easat-3801	223	53	theoretical	theoretical	ADJ
easat-3801	223	54	energy	energy	NOUN
easat-3801	223	55	according	accord	VERB
easat-3801	223	56	to	to	ADP
easat-3801	223	57	what	what	PRON
easat-3801	223	58	was	be	AUX
easat-3801	223	59	mentioned	mention	VERB
easat-3801	223	60	by	by	ADP
easat-3801	223	61	kaplan	kaplan	PROPN
easat-3801	223	62	and	and	CCONJ
easat-3801	223	63	anderson	anderson	PROPN
easat-3801	223	64	,	,	PUNCT
easat-3801	223	65	followed	follow	VERB
easat-3801	223	66	by	by	ADP
easat-3801	223	67	the	the	DET
easat-3801	223	68	operations	operation	NOUN
easat-3801	223	69	below	below	ADP
easat-3801	223	70	explaining	explain	VERB
easat-3801	223	71	the	the	DET
easat-3801	223	72	calculation	calculation	NOUN
easat-3801	223	73	method	method	NOUN
easat-3801	223	74	.	.	PUNCT
easat-3801	224	1	•	•	NUM
easat-3801	224	2	calculating	calculate	VERB
easat-3801	224	3	the	the	DET
easat-3801	224	4	practical	practical	ADJ
easat-3801	224	5	and	and	CCONJ
easat-3801	224	6	unused	unused	ADJ
easat-3801	224	7	energy	energy	NOUN
easat-3801	224	8	:	:	PUNCT
easat-3801	224	9	•	•	NUM
easat-3801	224	10	theoretical	theoretical	ADJ
easat-3801	224	11	energy	energy	NOUN
easat-3801	224	12	(	(	PUNCT
easat-3801	224	13	for	for	ADP
easat-3801	224	14	workers	worker	NOUN
easat-3801	224	15	)	)	PUNCT
easat-3801	224	16	=	=	SYM
easat-3801	224	17	number	number	NOUN
easat-3801	224	18	of	of	ADP
easat-3801	224	19	workers	worker	NOUN
easat-3801	224	20	*	*	PUNCT
easat-3801	224	21	(	(	PUNCT
easat-3801	224	22	number	number	NOUN
easat-3801	224	23	of	of	ADP
easat-3801	224	24	monthly	monthly	ADJ
easat-3801	224	25	working	working	NOUN
easat-3801	224	26	days	day	NOUN
easat-3801	224	27	*	*	PUNCT
easat-3801	224	28	12	12	NUM
easat-3801	224	29	hours	hour	NOUN
easat-3801	224	30	/	/	SYM
easat-3801	224	31	day	day	NOUN
easat-3801	224	32	)	)	PUNCT
easat-3801	224	33	*	*	PUNCT
easat-3801	225	1	60	60	NUM
easat-3801	225	2	minutes	minute	NOUN
easat-3801	225	3	*	*	NOUN
easat-3801	225	4	12	12	NUM
easat-3801	225	5	months	month	NOUN
easat-3801	225	6	.	.	PUNCT
easat-3801	226	1	•	•	NUM
easat-3801	226	2	practical	practical	ADJ
easat-3801	226	3	energy	energy	NOUN
easat-3801	226	4	(	(	PUNCT
easat-3801	226	5	utilized	utilize	VERB
easat-3801	226	6	)	)	PUNCT
easat-3801	226	7	=	=	SYM
easat-3801	226	8	available	available	ADJ
easat-3801	226	9	energy	energy	NOUN
easat-3801	226	10	*	*	PUNCT
easat-3801	226	11	80	80	NUM
easat-3801	226	12	%	%	NOUN
easat-3801	226	13	.	.	PUNCT
easat-3801	227	1	•	•	NUM
easat-3801	227	2	marketing	marketing	NOUN
easat-3801	227	3	and	and	CCONJ
easat-3801	227	4	sales	sale	NOUN
easat-3801	227	5	activity	activity	NOUN
easat-3801	227	6	:	:	PUNCT
easat-3801	227	7	•	•	NUM
easat-3801	227	8	receiving	receive	VERB
easat-3801	227	9	purchase	purchase	NOUN
easat-3801	227	10	orders	order	NOUN
easat-3801	227	11	from	from	ADP
easat-3801	227	12	customers	customer	NOUN
easat-3801	227	13	:	:	PUNCT
easat-3801	227	14	•	•	NUM
easat-3801	227	15	theoretical	theoretical	ADJ
easat-3801	227	16	energy	energy	NOUN
easat-3801	227	17	=	=	NOUN
easat-3801	227	18	4	4	NUM
easat-3801	227	19	*	*	SYM
easat-3801	227	20	(	(	PUNCT
easat-3801	227	21	26	26	NUM
easat-3801	227	22	*	*	NUM
easat-3801	227	23	12	12	NUM
easat-3801	227	24	)	)	PUNCT
easat-3801	227	25	60	60	NUM
easat-3801	227	26	*	*	SYM
easat-3801	227	27	12	12	NUM
easat-3801	227	28	=	=	SYM
easat-3801	227	29	898560	898560	NUM
easat-3801	227	30	•	•	NUM
easat-3801	227	31	utilized	utilize	VERB
easat-3801	227	32	energy	energy	NOUN
easat-3801	227	33	=	=	SYM
easat-3801	227	34	898560	898560	NUM
easat-3801	227	35	*	*	PUNCT
easat-3801	227	36	80	80	NUM
easat-3801	227	37	%	%	NOUN
easat-3801	227	38	=	=	SYM
easat-3801	227	39	718848	718848	NUM
easat-3801	227	40	minutes	minute	NOUN
easat-3801	227	41	(	(	PUNCT
easat-3801	227	42	annually	annually	ADV
easat-3801	227	43	)	)	PUNCT
easat-3801	227	44	.	.	PUNCT
easat-3801	228	1	table	table	NOUN
easat-3801	228	2	3	3	NUM
easat-3801	228	3	shows	show	VERB
easat-3801	228	4	the	the	DET
easat-3801	228	5	remaining	remain	VERB
easat-3801	228	6	practical	practical	ADJ
easat-3801	228	7	energy	energy	NOUN
easat-3801	228	8	for	for	ADP
easat-3801	228	9	each	each	DET
easat-3801	228	10	activity	activity	NOUN
easat-3801	228	11	,	,	PUNCT
easat-3801	228	12	where	where	SCONJ
easat-3801	228	13	the	the	DET
easat-3801	228	14	practical	practical	ADJ
easat-3801	228	15	and	and	CCONJ
easat-3801	228	16	unused	unused	ADJ
easat-3801	228	17	energy	energy	NOUN
easat-3801	228	18	is	be	AUX
easat-3801	228	19	calculated	calculate	VERB
easat-3801	228	20	as	as	SCONJ
easat-3801	228	21	follows	follow	VERB
easat-3801	228	22	:	:	PUNCT
easat-3801	228	23	8359	8359	NUM
easat-3801	228	24	edelweiss	edelweiss	PROPN
easat-3801	228	25	applied	apply	VERB
easat-3801	228	26	science	science	NOUN
easat-3801	228	27	and	and	CCONJ
easat-3801	228	28	technology	technology	NOUN
easat-3801	228	29	issn	issn	PROPN
easat-3801	228	30	:	:	PUNCT
easat-3801	228	31	2576	2576	NUM
easat-3801	228	32	-	-	SYM
easat-3801	228	33	8484	8484	NUM
easat-3801	228	34	vol	vol	NOUN
easat-3801	228	35	.	.	PROPN
easat-3801	229	1	8	8	NUM
easat-3801	229	2	,	,	PUNCT
easat-3801	229	3	no	no	INTJ
easat-3801	229	4	.	.	NOUN
easat-3801	230	1	6	6	NUM
easat-3801	230	2	:	:	SYM
easat-3801	230	3	8347	8347	NUM
easat-3801	230	4	-	-	SYM
easat-3801	230	5	8367	8367	NUM
easat-3801	230	6	,	,	PUNCT
easat-3801	230	7	2024	2024	NUM
easat-3801	230	8	doi	doi	NOUN
easat-3801	230	9	:	:	PUNCT
easat-3801	230	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	230	11	©	©	PROPN
easat-3801	230	12	2024	2024	NUM
easat-3801	230	13	by	by	ADP
easat-3801	230	14	the	the	DET
easat-3801	230	15	authors	author	NOUN
easat-3801	230	16	;	;	PUNCT
easat-3801	230	17	licensee	licensee	PROPN
easat-3801	230	18	learning	learn	VERB
easat-3801	230	19	gate	gate	NOUN
easat-3801	230	20	table	table	NOUN
easat-3801	230	21	3	3	NUM
easat-3801	230	22	.	.	PUNCT
easat-3801	231	1	the	the	DET
easat-3801	231	2	practical	practical	ADJ
easat-3801	231	3	energy	energy	NOUN
easat-3801	231	4	available	available	ADJ
easat-3801	231	5	for	for	ADP
easat-3801	231	6	each	each	DET
easat-3801	231	7	activity	activity	NOUN
easat-3801	231	8	.	.	PUNCT
easat-3801	232	1	main	main	ADJ
easat-3801	232	2	activities	activity	NOUN
easat-3801	232	3	sub	sub	ADJ
easat-3801	232	4	-	-	ADJ
easat-3801	232	5	activities	activity	NOUN
easat-3801	232	6	number	number	NOUN
easat-3801	232	7	of	of	ADP
easat-3801	232	8	days	day	NOUN
easat-3801	232	9	(	(	PUNCT
easat-3801	232	10	1	1	NUM
easat-3801	232	11	)	)	PUNCT
easat-3801	232	12	number	number	NOUN
easat-3801	232	13	of	of	ADP
easat-3801	232	14	workers	worker	NOUN
easat-3801	232	15	(	(	PUNCT
easat-3801	232	16	2	2	X
easat-3801	232	17	)	)	PUNCT
easat-3801	232	18	theoretical	theoretical	ADJ
easat-3801	232	19	energy	energy	NOUN
easat-3801	232	20	(	(	PUNCT
easat-3801	232	21	3)=(1)*(2)*12	3)=(1)*(2)*12	NUM
easat-3801	232	22	hours*60	hours*60	ADJ
easat-3801	232	23	minutes*12	minutes*12	NOUN
easat-3801	232	24	months	month	NOUN
easat-3801	232	25	(	(	PUNCT
easat-3801	232	26	annually	annually	ADV
easat-3801	232	27	)	)	PUNCT
easat-3801	232	28	working	work	VERB
easat-3801	232	29	energy	energy	NOUN
easat-3801	232	30	(	(	PUNCT
easat-3801	232	31	4	4	NUM
easat-3801	232	32	)	)	PUNCT
easat-3801	232	33	80	80	NUM
easat-3801	232	34	%	%	NOUN
easat-3801	232	35	=(	=(	NOUN
easat-3801	232	36	3)*80	3)*80	NUM
easat-3801	232	37	%	%	NOUN
easat-3801	232	38	(	(	PUNCT
easat-3801	232	39	annually	annually	ADV
easat-3801	232	40	)	)	PUNCT
easat-3801	232	41	1	1	NUM
easat-3801	232	42	marketing	marketing	NOUN
easat-3801	232	43	and	and	CCONJ
easat-3801	232	44	sales	sale	NOUN
easat-3801	232	45	receiving	receive	VERB
easat-3801	232	46	purchase	purchase	NOUN
easat-3801	232	47	orders	order	NOUN
easat-3801	232	48	from	from	ADP
easat-3801	232	49	customers	customer	NOUN
easat-3801	232	50	4	4	NUM
easat-3801	232	51	26	26	NUM
easat-3801	232	52	898560	898560	NUM
easat-3801	232	53	718848	718848	NUM
easat-3801	232	54	shipping	shipping	NOUN
easat-3801	232	55	and	and	CCONJ
easat-3801	232	56	preparing	prepare	VERB
easat-3801	232	57	orders	order	NOUN
easat-3801	232	58	8	8	NUM
easat-3801	232	59	26	26	NUM
easat-3801	232	60	1797120	1797120	NUM
easat-3801	232	61	1437696	1437696	NUM
easat-3801	232	62	transporting	transport	VERB
easat-3801	232	63	goods	good	NOUN
easat-3801	232	64	8	8	NUM
easat-3801	232	65	26	26	NUM
easat-3801	232	66	1797120	1797120	NUM
easat-3801	232	67	1437696	1437696	NUM
easat-3801	232	68	technical	technical	ADJ
easat-3801	232	69	and	and	CCONJ
easat-3801	232	70	marketing	marketing	NOUN
easat-3801	232	71	support	support	NOUN
easat-3801	232	72	3	3	NUM
easat-3801	232	73	26	26	NUM
easat-3801	232	74	673920	673920	NUM
easat-3801	232	75	539136	539136	NUM
easat-3801	232	76	visiting	visit	VERB
easat-3801	232	77	the	the	DET
easat-3801	232	78	company	company	NOUN
easat-3801	232	79	representative	representative	NOUN
easat-3801	232	80	to	to	ADP
easat-3801	232	81	customers	customer	NOUN
easat-3801	232	82	visiting	visit	VERB
easat-3801	232	83	the	the	DET
easat-3801	232	84	company	company	NOUN
easat-3801	232	85	representative	representative	NOUN
easat-3801	232	86	to	to	ADP
easat-3801	232	87	customers	customer	NOUN
easat-3801	232	88	2	2	NUM
easat-3801	232	89	26	26	NUM
easat-3801	232	90	449280	449280	NUM
easat-3801	232	91	368410	368410	NUM
easat-3801	232	92	total	total	NOUN
easat-3801	232	93	(	(	PUNCT
easat-3801	232	94	minutes	minute	NOUN
easat-3801	232	95	)	)	PUNCT
easat-3801	232	96	4501786	4501786	NUM
easat-3801	232	97	6.2.1.4	6.2.1.4	NOUN
easat-3801	232	98	.	.	PUNCT
easat-3801	233	1	step	step	NOUN
easat-3801	233	2	four	four	NUM
easat-3801	233	3	:	:	PUNCT
easat-3801	233	4	calculating	calculate	VERB
easat-3801	233	5	the	the	DET
easat-3801	233	6	unit	unit	NOUN
easat-3801	233	7	cost	cost	NOUN
easat-3801	233	8	for	for	ADP
easat-3801	233	9	each	each	DET
easat-3801	233	10	activity	activity	NOUN
easat-3801	233	11	in	in	ADP
easat-3801	233	12	this	this	DET
easat-3801	233	13	step	step	NOUN
easat-3801	233	14	,	,	PUNCT
easat-3801	233	15	the	the	DET
easat-3801	233	16	single	single	ADJ
easat-3801	233	17	time	time	NOUN
easat-3801	233	18	cost	cost	NOUN
easat-3801	233	19	for	for	ADP
easat-3801	233	20	each	each	DET
easat-3801	233	21	activity	activity	NOUN
easat-3801	233	22	is	be	AUX
easat-3801	233	23	calculated	calculate	VERB
easat-3801	233	24	by	by	ADP
easat-3801	233	25	dividing	divide	VERB
easat-3801	233	26	the	the	DET
easat-3801	233	27	total	total	ADJ
easat-3801	233	28	activity	activity	NOUN
easat-3801	233	29	costs	cost	NOUN
easat-3801	233	30	shown	show	VERB
easat-3801	233	31	in	in	ADP
easat-3801	233	32	the	the	DET
easat-3801	233	33	second	second	ADJ
easat-3801	233	34	step	step	NOUN
easat-3801	233	35	by	by	ADP
easat-3801	233	36	the	the	DET
easat-3801	233	37	annual	annual	ADJ
easat-3801	233	38	operational	operational	ADJ
easat-3801	233	39	capacity	capacity	NOUN
easat-3801	233	40	used	use	VERB
easat-3801	233	41	shown	show	VERB
easat-3801	233	42	in	in	ADP
easat-3801	233	43	the	the	DET
easat-3801	233	44	third	third	ADJ
easat-3801	233	45	step	step	NOUN
easat-3801	233	46	.	.	PUNCT
easat-3801	234	1	the	the	DET
easat-3801	234	2	following	follow	VERB
easat-3801	234	3	equation	equation	NOUN
easat-3801	234	4	explains	explain	VERB
easat-3801	234	5	the	the	DET
easat-3801	234	6	calculation	calculation	NOUN
easat-3801	234	7	method	method	NOUN
easat-3801	234	8	:	:	PUNCT
easat-3801	234	9	total	total	ADJ
easat-3801	234	10	activity	activity	NOUN
easat-3801	234	11	costs	cost	VERB
easat-3801	234	12	energy	energy	NOUN
easat-3801	234	13	cost	cost	NOUN
easat-3801	234	14	rate	rate	NOUN
easat-3801	234	15	=	=	SYM
easat-3801	234	16	-------------------------------------------------	-------------------------------------------------	PUNCT
easat-3801	234	17	practical	practical	ADJ
easat-3801	234	18	energy	energy	NOUN
easat-3801	234	19	of	of	ADP
easat-3801	234	20	resources	resource	NOUN
easat-3801	234	21	(	(	PUNCT
easat-3801	234	22	min	min	NOUN
easat-3801	234	23	)	)	PUNCT
easat-3801	234	24	table	table	NOUN
easat-3801	234	25	4	4	NUM
easat-3801	234	26	shows	show	VERB
easat-3801	234	27	the	the	DET
easat-3801	234	28	details	detail	NOUN
easat-3801	234	29	of	of	ADP
easat-3801	234	30	the	the	DET
easat-3801	234	31	method	method	NOUN
easat-3801	234	32	of	of	ADP
easat-3801	234	33	calculating	calculate	VERB
easat-3801	234	34	the	the	DET
easat-3801	234	35	rate	rate	NOUN
easat-3801	234	36	for	for	ADP
easat-3801	234	37	activities	activity	NOUN
easat-3801	234	38	.	.	PUNCT
easat-3801	235	1	table	table	NOUN
easat-3801	235	2	4	4	NUM
easat-3801	235	3	.	.	X
easat-3801	236	1	average	average	ADJ
easat-3801	236	2	energy	energy	NOUN
easat-3801	236	3	cost	cost	NOUN
easat-3801	236	4	.	.	PUNCT
easat-3801	237	1	main	main	ADJ
easat-3801	237	2	activities	activity	NOUN
easat-3801	237	3	sub	sub	ADJ
easat-3801	237	4	-	-	ADJ
easat-3801	237	5	activities	activity	NOUN
easat-3801	237	6	activity	activity	NOUN
easat-3801	237	7	costs	cost	NOUN
easat-3801	237	8	(	(	PUNCT
easat-3801	237	9	1	1	X
easat-3801	237	10	)	)	PUNCT
easat-3801	237	11	practical	practical	ADJ
easat-3801	237	12	energy	energy	NOUN
easat-3801	237	13	(	(	PUNCT
easat-3801	237	14	2	2	NUM
easat-3801	237	15	)	)	PUNCT
easat-3801	237	16	unit	unit	NOUN
easat-3801	237	17	cost	cost	NOUN
easat-3801	237	18	of	of	ADP
easat-3801	237	19	energy	energy	NOUN
easat-3801	237	20	(	(	PUNCT
easat-3801	237	21	3	3	NUM
easat-3801	237	22	)	)	PUNCT
easat-3801	237	23	=	=	SYM
easat-3801	237	24	(	(	PUNCT
easat-3801	237	25	1)/(2	1)/(2	NUM
easat-3801	237	26	)	)	PUNCT
easat-3801	237	27	1	1	NUM
easat-3801	237	28	marketing	marketing	NOUN
easat-3801	237	29	and	and	CCONJ
easat-3801	237	30	sales	sale	NOUN
easat-3801	237	31	receiving	receive	VERB
easat-3801	237	32	purchase	purchase	NOUN
easat-3801	237	33	orders	order	NOUN
easat-3801	237	34	from	from	ADP
easat-3801	237	35	customers	customer	NOUN
easat-3801	237	36	27,039,750	27,039,750	NUM
easat-3801	237	37	718848	718848	NUM
easat-3801	237	38	38	38	NUM
easat-3801	237	39	shipping	shipping	NOUN
easat-3801	237	40	and	and	CCONJ
easat-3801	237	41	preparing	prepare	VERB
easat-3801	237	42	orders	order	NOUN
easat-3801	237	43	38,558,250	38,558,250	NUM
easat-3801	237	44	1437696	1437696	NUM
easat-3801	237	45	27	27	NUM
easat-3801	237	46	transporting	transport	VERB
easat-3801	237	47	goods	good	NOUN
easat-3801	237	48	116,545,500	116,545,500	NUM
easat-3801	237	49	1437696	1437696	NUM
easat-3801	237	50	81	81	NUM
easat-3801	237	51	technical	technical	ADJ
easat-3801	237	52	and	and	CCONJ
easat-3801	237	53	marketing	marketing	NOUN
easat-3801	237	54	support	support	NOUN
easat-3801	237	55	27,819,000	27,819,000	NUM
easat-3801	237	56	539136	539136	NUM
easat-3801	237	57	52	52	NUM
easat-3801	237	58	company	company	NOUN
easat-3801	237	59	representative	representative	NOUN
easat-3801	237	60	visit	visit	NOUN
easat-3801	237	61	to	to	ADP
easat-3801	237	62	customers	customer	NOUN
easat-3801	237	63	45,016,500	45,016,500	NUM
easat-3801	237	64	368410	368410	NUM
easat-3801	237	65	122	122	NUM
easat-3801	237	66	8360	8360	NUM
easat-3801	237	67	edelweiss	edelweiss	PROPN
easat-3801	237	68	applied	apply	VERB
easat-3801	237	69	science	science	NOUN
easat-3801	237	70	and	and	CCONJ
easat-3801	237	71	technology	technology	NOUN
easat-3801	237	72	issn	issn	PROPN
easat-3801	237	73	:	:	PUNCT
easat-3801	237	74	2576	2576	NUM
easat-3801	237	75	-	-	SYM
easat-3801	237	76	8484	8484	NUM
easat-3801	237	77	vol	vol	NOUN
easat-3801	237	78	.	.	PROPN
easat-3801	237	79	8	8	NUM
easat-3801	237	80	,	,	PUNCT
easat-3801	237	81	no	no	INTJ
easat-3801	237	82	.	.	NOUN
easat-3801	238	1	6	6	NUM
easat-3801	238	2	:	:	SYM
easat-3801	238	3	8347	8347	NUM
easat-3801	238	4	-	-	SYM
easat-3801	238	5	8367	8367	NUM
easat-3801	238	6	,	,	PUNCT
easat-3801	238	7	2024	2024	NUM
easat-3801	238	8	doi	doi	NOUN
easat-3801	238	9	:	:	PUNCT
easat-3801	238	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	238	11	©	©	PROPN
easat-3801	238	12	2024	2024	NUM
easat-3801	238	13	by	by	ADP
easat-3801	238	14	the	the	DET
easat-3801	238	15	authors	author	NOUN
easat-3801	238	16	;	;	PUNCT
easat-3801	238	17	licensee	licensee	PROPN
easat-3801	238	18	learning	learning	NOUN
easat-3801	238	19	gate	gate	NOUN
easat-3801	238	20	6.2.1.5	6.2.1.5	NUM
easat-3801	238	21	.	.	PUNCT
easat-3801	238	22	fifth	fifth	ADJ
easat-3801	238	23	step	step	NOUN
easat-3801	238	24	:	:	PUNCT
easat-3801	238	25	determine	determine	VERB
easat-3801	238	26	the	the	DET
easat-3801	238	27	time	time	NOUN
easat-3801	238	28	required	require	VERB
easat-3801	238	29	each	each	DET
easat-3801	238	30	time	time	NOUN
easat-3801	238	31	the	the	DET
easat-3801	238	32	activity	activity	NOUN
easat-3801	238	33	is	be	AUX
easat-3801	238	34	implemented	implement	VERB
easat-3801	238	35	and	and	CCONJ
easat-3801	238	36	determine	determine	VERB
easat-3801	238	37	the	the	DET
easat-3801	238	38	time	time	NOUN
easat-3801	238	39	directors	director	NOUN
easat-3801	238	40	in	in	ADP
easat-3801	238	41	this	this	DET
easat-3801	238	42	step	step	NOUN
easat-3801	238	43	,	,	PUNCT
easat-3801	238	44	the	the	DET
easat-3801	238	45	time	time	NOUN
easat-3801	238	46	required	require	VERB
easat-3801	238	47	to	to	PART
easat-3801	238	48	perform	perform	VERB
easat-3801	238	49	each	each	DET
easat-3801	238	50	activity	activity	NOUN
easat-3801	238	51	is	be	AUX
easat-3801	238	52	calculated	calculate	VERB
easat-3801	238	53	according	accord	VERB
easat-3801	238	54	to	to	ADP
easat-3801	238	55	the	the	DET
easat-3801	238	56	time	time	NOUN
easat-3801	238	57	directors	director	NOUN
easat-3801	238	58	causing	cause	VERB
easat-3801	238	59	those	those	DET
easat-3801	238	60	activities	activity	NOUN
easat-3801	238	61	(	(	PUNCT
easat-3801	238	62	main	main	ADJ
easat-3801	238	63	and	and	CCONJ
easat-3801	238	64	sub	sub	NOUN
easat-3801	238	65	-	-	NOUN
easat-3801	238	66	activities	activity	NOUN
easat-3801	238	67	)	)	PUNCT
easat-3801	238	68	and	and	CCONJ
easat-3801	238	69	based	base	VERB
easat-3801	238	70	on	on	ADP
easat-3801	238	71	the	the	DET
easat-3801	238	72	time	time	NOUN
easat-3801	238	73	information	information	NOUN
easat-3801	238	74	obtained	obtain	VERB
easat-3801	238	75	in	in	ADP
easat-3801	238	76	the	the	DET
easat-3801	238	77	third	third	ADJ
easat-3801	238	78	step	step	NOUN
easat-3801	238	79	and	and	CCONJ
easat-3801	238	80	the	the	DET
easat-3801	238	81	time	time	NOUN
easat-3801	238	82	directors	director	NOUN
easat-3801	238	83	that	that	PRON
easat-3801	238	84	were	be	AUX
easat-3801	238	85	reached	reach	VERB
easat-3801	238	86	from	from	ADP
easat-3801	238	87	the	the	DET
easat-3801	238	88	company	company	NOUN
easat-3801	238	89	's	's	PART
easat-3801	238	90	records	record	NOUN
easat-3801	238	91	with	with	ADP
easat-3801	238	92	the	the	DET
easat-3801	238	93	unstructured	unstructured	ADJ
easat-3801	238	94	interview	interview	NOUN
easat-3801	238	95	with	with	ADP
easat-3801	238	96	the	the	DET
easat-3801	238	97	concerned	concerned	ADJ
easat-3801	238	98	employees	employee	NOUN
easat-3801	238	99	and	and	CCONJ
easat-3801	238	100	following	follow	VERB
easat-3801	238	101	up	up	ADP
easat-3801	238	102	on	on	ADP
easat-3801	238	103	the	the	DET
easat-3801	238	104	workflow	workflow	NOUN
easat-3801	238	105	during	during	ADP
easat-3801	238	106	the	the	DET
easat-3801	238	107	day	day	NOUN
easat-3801	238	108	,	,	PUNCT
easat-3801	238	109	as	as	SCONJ
easat-3801	238	110	table	table	NOUN
easat-3801	238	111	5	5	NUM
easat-3801	238	112	shows	show	VERB
easat-3801	238	113	the	the	DET
easat-3801	238	114	amounts	amount	NOUN
easat-3801	238	115	of	of	ADP
easat-3801	238	116	time	time	NOUN
easat-3801	238	117	directors	director	NOUN
easat-3801	238	118	taken	take	VERB
easat-3801	238	119	for	for	ADP
easat-3801	238	120	each	each	DET
easat-3801	238	121	activity	activity	NOUN
easat-3801	238	122	.	.	PUNCT
easat-3801	239	1	table	table	NOUN
easat-3801	239	2	5	5	NUM
easat-3801	239	3	.	.	PUNCT
easat-3801	240	1	the	the	DET
easat-3801	240	2	amounts	amount	NOUN
easat-3801	240	3	of	of	ADP
easat-3801	240	4	time	time	NOUN
easat-3801	240	5	directors	director	NOUN
easat-3801	240	6	and	and	CCONJ
easat-3801	240	7	the	the	DET
easat-3801	240	8	time	time	NOUN
easat-3801	240	9	consumed	consume	VERB
easat-3801	240	10	for	for	ADP
easat-3801	240	11	each	each	DET
easat-3801	240	12	activity	activity	NOUN
easat-3801	240	13	.	.	PUNCT
easat-3801	241	1	main	main	ADJ
easat-3801	241	2	activities	activity	NOUN
easat-3801	241	3	sub	sub	ADJ
easat-3801	241	4	-	-	ADJ
easat-3801	241	5	activities	activity	NOUN
easat-3801	241	6	time	time	NOUN
easat-3801	241	7	manager	manager	NOUN
easat-3801	241	8	quantity	quantity	NOUN
easat-3801	241	9	(	(	PUNCT
easat-3801	241	10	1	1	NUM
easat-3801	241	11	)	)	PUNCT
easat-3801	241	12	actual	actual	ADJ
easat-3801	241	13	time	time	NOUN
easat-3801	241	14	per	per	ADP
easat-3801	241	15	activity	activity	NOUN
easat-3801	241	16	per	per	ADP
easat-3801	241	17	year	year	NOUN
easat-3801	241	18	(	(	PUNCT
easat-3801	241	19	operating	operate	VERB
easat-3801	241	20	energy	energy	NOUN
easat-3801	241	21	/	/	SYM
easat-3801	241	22	minute	minute	NOUN
easat-3801	241	23	)	)	PUNCT
easat-3801	241	24	(	(	PUNCT
easat-3801	241	25	2	2	X
easat-3801	241	26	)	)	PUNCT
easat-3801	241	27	actual	actual	ADJ
easat-3801	241	28	time	time	NOUN
easat-3801	241	29	consumed	consume	VERB
easat-3801	241	30	per	per	ADP
easat-3801	241	31	unit	unit	NOUN
easat-3801	241	32	(	(	PUNCT
easat-3801	241	33	minute	minute	NOUN
easat-3801	241	34	)	)	PUNCT
easat-3801	241	35	(	(	PUNCT
easat-3801	241	36	3)=(2)/(1	3)=(2)/(1	NUM
easat-3801	241	37	)	)	PUNCT
easat-3801	241	38	1	1	NUM
easat-3801	241	39	marketing	marketing	NOUN
easat-3801	241	40	and	and	CCONJ
easat-3801	241	41	sales	sale	NOUN
easat-3801	241	42	activity	activity	NOUN
easat-3801	241	43	receiving	receive	VERB
easat-3801	241	44	purchase	purchase	NOUN
easat-3801	241	45	orders	order	NOUN
easat-3801	241	46	from	from	ADP
easat-3801	241	47	customers	customer	NOUN
easat-3801	241	48	number	number	NOUN
easat-3801	241	49	of	of	ADP
easat-3801	241	50	purchase	purchase	NOUN
easat-3801	241	51	requests	request	NOUN
easat-3801	241	52	648	648	NUM
easat-3801	241	53	718848	718848	NUM
easat-3801	241	54	1109	1109	NUM
easat-3801	241	55	shipping	shipping	NOUN
easat-3801	241	56	and	and	CCONJ
easat-3801	241	57	preparing	prepare	VERB
easat-3801	241	58	orders	order	NOUN
easat-3801	241	59	number	number	NOUN
easat-3801	241	60	of	of	ADP
easat-3801	241	61	purchase	purchase	NOUN
easat-3801	241	62	requests	request	NOUN
easat-3801	241	63	648	648	NUM
easat-3801	241	64	1437696	1437696	NUM
easat-3801	241	65	2219	2219	NUM
easat-3801	241	66	transporting	transport	VERB
easat-3801	241	67	goods	good	NOUN
easat-3801	241	68	number	number	NOUN
easat-3801	241	69	of	of	ADP
easat-3801	241	70	purchase	purchase	NOUN
easat-3801	241	71	requests	request	NOUN
easat-3801	241	72	648	648	NUM
easat-3801	241	73	1437696	1437696	NUM
easat-3801	241	74	2219	2219	NUM
easat-3801	241	75	technical	technical	ADJ
easat-3801	241	76	and	and	CCONJ
easat-3801	241	77	marketing	marketing	NOUN
easat-3801	241	78	support	support	NOUN
easat-3801	241	79	number	number	NOUN
easat-3801	241	80	of	of	ADP
easat-3801	241	81	purchase	purchase	NOUN
easat-3801	241	82	requests	request	NOUN
easat-3801	241	83	648	648	NUM
easat-3801	241	84	539136	539136	NUM
easat-3801	241	85	832	832	NUM
easat-3801	241	86	visiting	visit	VERB
easat-3801	241	87	the	the	DET
easat-3801	241	88	company	company	NOUN
easat-3801	241	89	representative	representative	NOUN
easat-3801	241	90	to	to	ADP
easat-3801	241	91	customers	customer	NOUN
easat-3801	241	92	number	number	NOUN
easat-3801	241	93	of	of	ADP
easat-3801	241	94	purchase	purchase	NOUN
easat-3801	241	95	requests	request	NOUN
easat-3801	241	96	648	648	NUM
easat-3801	241	97	368410	368410	NUM
easat-3801	241	98	569	569	NUM
easat-3801	241	99	other	other	ADJ
easat-3801	241	100	operating	operating	NOUN
easat-3801	241	101	expenses	expense	NOUN
easat-3801	241	102	•	•	ADV
easat-3801	241	103	after	after	ADP
easat-3801	241	104	determining	determine	VERB
easat-3801	241	105	the	the	DET
easat-3801	241	106	activities	activity	NOUN
easat-3801	241	107	and	and	CCONJ
easat-3801	241	108	their	their	PRON
easat-3801	241	109	directions	direction	NOUN
easat-3801	242	1	,	,	PUNCT
easat-3801	242	2	these	these	DET
easat-3801	242	3	activities	activity	NOUN
easat-3801	242	4	must	must	AUX
easat-3801	242	5	be	be	AUX
easat-3801	242	6	applied	apply	VERB
easat-3801	242	7	to	to	ADP
easat-3801	242	8	the	the	DET
easat-3801	242	9	factory	factory	NOUN
easat-3801	242	10	’s	’s	PART
easat-3801	242	11	customers	customer	NOUN
easat-3801	242	12	in	in	ADP
easat-3801	242	13	order	order	NOUN
easat-3801	242	14	to	to	PART
easat-3801	242	15	know	know	VERB
easat-3801	242	16	the	the	DET
easat-3801	242	17	extent	extent	NOUN
easat-3801	242	18	of	of	ADP
easat-3801	242	19	the	the	DET
easat-3801	242	20	company	company	NOUN
easat-3801	242	21	’s	’s	PART
easat-3801	242	22	resource	resource	NOUN
easat-3801	242	23	consumption	consumption	NOUN
easat-3801	242	24	for	for	ADP
easat-3801	242	25	each	each	DET
easat-3801	242	26	customer	customer	NOUN
easat-3801	242	27	,	,	PUNCT
easat-3801	242	28	as	as	SCONJ
easat-3801	242	29	we	we	PRON
easat-3801	242	30	determine	determine	VERB
easat-3801	242	31	the	the	DET
easat-3801	242	32	quantities	quantity	NOUN
easat-3801	242	33	of	of	ADP
easat-3801	242	34	time	time	NOUN
easat-3801	242	35	directions	direction	NOUN
easat-3801	242	36	that	that	PRON
easat-3801	242	37	each	each	DET
easat-3801	242	38	customer	customer	NOUN
easat-3801	242	39	consumed	consume	VERB
easat-3801	242	40	.	.	PUNCT
easat-3801	243	1	information	information	NOUN
easat-3801	243	2	about	about	ADP
easat-3801	243	3	the	the	DET
easat-3801	243	4	quantities	quantity	NOUN
easat-3801	243	5	that	that	PRON
easat-3801	243	6	each	each	DET
easat-3801	243	7	customer	customer	NOUN
easat-3801	243	8	consumed	consume	VERB
easat-3801	243	9	was	be	AUX
easat-3801	243	10	obtained	obtain	VERB
easat-3801	243	11	through	through	ADP
easat-3801	243	12	the	the	DET
easat-3801	243	13	company	company	NOUN
easat-3801	243	14	’s	’s	PART
easat-3801	243	15	records	record	NOUN
easat-3801	243	16	,	,	PUNCT
easat-3801	243	17	as	as	SCONJ
easat-3801	243	18	shown	show	VERB
easat-3801	243	19	in	in	ADP
easat-3801	243	20	the	the	DET
easat-3801	243	21	table	table	NOUN
easat-3801	243	22	below	below	ADV
easat-3801	243	23	.	.	PUNCT
easat-3801	244	1	8361	8361	NUM
easat-3801	244	2	edelweiss	edelweiss	PROPN
easat-3801	244	3	applied	apply	VERB
easat-3801	244	4	science	science	NOUN
easat-3801	244	5	and	and	CCONJ
easat-3801	244	6	technology	technology	NOUN
easat-3801	244	7	issn	issn	PROPN
easat-3801	244	8	:	:	PUNCT
easat-3801	244	9	2576	2576	NUM
easat-3801	244	10	-	-	SYM
easat-3801	244	11	8484	8484	NUM
easat-3801	244	12	vol	vol	NOUN
easat-3801	244	13	.	.	PROPN
easat-3801	244	14	8	8	NUM
easat-3801	244	15	,	,	PUNCT
easat-3801	244	16	no	no	INTJ
easat-3801	244	17	.	.	NOUN
easat-3801	245	1	6	6	NUM
easat-3801	245	2	:	:	SYM
easat-3801	245	3	8347	8347	NUM
easat-3801	245	4	-	-	SYM
easat-3801	245	5	8367	8367	NUM
easat-3801	245	6	,	,	PUNCT
easat-3801	245	7	2024	2024	NUM
easat-3801	245	8	doi	doi	NOUN
easat-3801	245	9	:	:	PUNCT
easat-3801	245	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	245	11	©	©	PROPN
easat-3801	245	12	2024	2024	NUM
easat-3801	245	13	by	by	ADP
easat-3801	245	14	the	the	DET
easat-3801	245	15	authors	author	NOUN
easat-3801	245	16	;	;	PUNCT
easat-3801	245	17	licensee	licensee	PROPN
easat-3801	245	18	learning	learn	VERB
easat-3801	245	19	gate	gate	NOUN
easat-3801	245	20	table	table	NOUN
easat-3801	245	21	6	6	NUM
easat-3801	245	22	.	.	NOUN
easat-3801	245	23	time	time	NOUN
easat-3801	245	24	guide	guide	NOUN
easat-3801	245	25	quantities	quantity	NOUN
easat-3801	245	26	for	for	ADP
easat-3801	245	27	each	each	DET
easat-3801	245	28	customer	customer	NOUN
easat-3801	245	29	.	.	PUNCT
easat-3801	246	1	main	main	ADJ
easat-3801	246	2	activities	activity	NOUN
easat-3801	246	3	sub	sub	NOUN
easat-3801	246	4	activities	activity	NOUN
easat-3801	246	5	customer	customer	NOUN
easat-3801	246	6	code	code	NOUN
easat-3801	246	7	quantities	quantity	NOUN
easat-3801	246	8	and	and	CCONJ
easat-3801	246	9	time	time	NOUN
easat-3801	246	10	trends	trend	NOUN
easat-3801	246	11	specific	specific	ADJ
easat-3801	246	12	to	to	ADP
easat-3801	246	13	each	each	DET
easat-3801	246	14	customer	customer	NOUN
easat-3801	246	15	a	a	DET
easat-3801	246	16	b	b	NOUN
easat-3801	246	17	c	c	NOUN
easat-3801	246	18	d	d	X
easat-3801	246	19	e	e	PROPN
easat-3801	246	20	f	f	PROPN
easat-3801	246	21	1	1	NUM
easat-3801	246	22	marketing	marketing	NOUN
easat-3801	246	23	and	and	CCONJ
easat-3801	246	24	sales	sale	NOUN
easat-3801	246	25	activity	activity	NOUN
easat-3801	246	26	receiving	receive	VERB
easat-3801	246	27	purchase	purchase	NOUN
easat-3801	246	28	orders	order	NOUN
easat-3801	246	29	from	from	ADP
easat-3801	246	30	customers	customer	NOUN
easat-3801	246	31	10	10	NUM
easat-3801	246	32	20	20	NUM
easat-3801	246	33	15	15	NUM
easat-3801	246	34	8	8	NUM
easat-3801	246	35	14	14	NUM
easat-3801	246	36	15	15	NUM
easat-3801	246	37	2	2	NUM
easat-3801	246	38	shipping	shipping	NOUN
easat-3801	246	39	and	and	CCONJ
easat-3801	246	40	preparing	prepare	VERB
easat-3801	246	41	orders	order	NOUN
easat-3801	246	42	10	10	NUM
easat-3801	246	43	20	20	NUM
easat-3801	246	44	15	15	NUM
easat-3801	246	45	8	8	NUM
easat-3801	246	46	14	14	NUM
easat-3801	246	47	15	15	NUM
easat-3801	246	48	3	3	NUM
easat-3801	246	49	transporting	transport	VERB
easat-3801	246	50	goods	good	NOUN
easat-3801	246	51	10	10	NUM
easat-3801	246	52	20	20	NUM
easat-3801	246	53	15	15	NUM
easat-3801	246	54	8	8	NUM
easat-3801	246	55	14	14	NUM
easat-3801	246	56	15	15	NUM
easat-3801	246	57	4	4	NUM
easat-3801	246	58	technical	technical	ADJ
easat-3801	246	59	and	and	CCONJ
easat-3801	246	60	marketing	marketing	NOUN
easat-3801	246	61	support	support	NOUN
easat-3801	246	62	10	10	NUM
easat-3801	246	63	20	20	NUM
easat-3801	246	64	15	15	NUM
easat-3801	246	65	8	8	NUM
easat-3801	246	66	14	14	NUM
easat-3801	246	67	15	15	NUM
easat-3801	246	68	5	5	NUM
easat-3801	246	69	company	company	NOUN
easat-3801	246	70	representative	representative	ADJ
easat-3801	246	71	visit	visit	NOUN
easat-3801	246	72	to	to	ADP
easat-3801	246	73	customers	customer	NOUN
easat-3801	246	74	3	3	NUM
easat-3801	246	75	2	2	NUM
easat-3801	246	76	1	1	NUM
easat-3801	246	77	1	1	NUM
easat-3801	246	78	2	2	NUM
easat-3801	246	79	3	3	NUM
easat-3801	246	80	the	the	DET
easat-3801	246	81	table	table	NOUN
easat-3801	246	82	above	above	ADV
easat-3801	246	83	shows	show	VERB
easat-3801	246	84	the	the	DET
easat-3801	246	85	share	share	NOUN
easat-3801	246	86	of	of	ADP
easat-3801	246	87	each	each	DET
easat-3801	246	88	customer	customer	NOUN
easat-3801	246	89	in	in	ADP
easat-3801	246	90	the	the	DET
easat-3801	246	91	activities	activity	NOUN
easat-3801	246	92	measured	measure	VERB
easat-3801	246	93	by	by	ADP
easat-3801	246	94	the	the	DET
easat-3801	246	95	(	(	PUNCT
easat-3801	246	96	tdabc	tdabc	ADJ
easat-3801	246	97	)	)	PUNCT
easat-3801	246	98	technique	technique	NOUN
easat-3801	246	99	,	,	PUNCT
easat-3801	246	100	while	while	SCONJ
easat-3801	246	101	the	the	DET
easat-3801	246	102	rest	rest	NOUN
easat-3801	246	103	of	of	ADP
easat-3801	246	104	the	the	DET
easat-3801	246	105	activities	activity	NOUN
easat-3801	246	106	are	be	AUX
easat-3801	246	107	extracted	extract	VERB
easat-3801	246	108	based	base	VERB
easat-3801	246	109	on	on	ADP
easat-3801	246	110	the	the	DET
easat-3801	246	111	cost	cost	NOUN
easat-3801	246	112	of	of	ADP
easat-3801	246	113	goods	good	NOUN
easat-3801	246	114	sold	sell	VERB
easat-3801	246	115	.	.	PUNCT
easat-3801	247	1	6.2.1.6	6.2.1.6	X
easat-3801	247	2	.	.	PUNCT
easat-3801	247	3	step	step	NOUN
easat-3801	247	4	six	six	NUM
easat-3801	247	5	:	:	PUNCT
easat-3801	247	6	determine	determine	VERB
easat-3801	247	7	the	the	DET
easat-3801	247	8	unit	unit	NOUN
easat-3801	247	9	cost	cost	NOUN
easat-3801	247	10	for	for	ADP
easat-3801	247	11	each	each	DET
easat-3801	247	12	activity	activity	NOUN
easat-3801	247	13	in	in	ADP
easat-3801	247	14	this	this	DET
easat-3801	247	15	step	step	NOUN
easat-3801	247	16	,	,	PUNCT
easat-3801	247	17	the	the	DET
easat-3801	247	18	cost	cost	NOUN
easat-3801	247	19	of	of	ADP
easat-3801	247	20	one	one	NUM
easat-3801	247	21	unit	unit	NOUN
easat-3801	247	22	for	for	ADP
easat-3801	247	23	each	each	DET
easat-3801	247	24	activity	activity	NOUN
easat-3801	247	25	is	be	AUX
easat-3801	247	26	calculated	calculate	VERB
easat-3801	247	27	according	accord	VERB
easat-3801	247	28	to	to	ADP
easat-3801	247	29	the	the	DET
easat-3801	247	30	actual	actual	ADJ
easat-3801	247	31	time	time	NOUN
easat-3801	247	32	extracted	extract	VERB
easat-3801	247	33	by	by	ADP
easat-3801	247	34	the	the	DET
easat-3801	247	35	(	(	PUNCT
easat-3801	247	36	tdabc	tdabc	NOUN
easat-3801	247	37	)	)	PUNCT
easat-3801	247	38	technique	technique	NOUN
easat-3801	247	39	for	for	ADP
easat-3801	247	40	each	each	DET
easat-3801	247	41	customer	customer	NOUN
easat-3801	247	42	,	,	PUNCT
easat-3801	247	43	where	where	SCONJ
easat-3801	247	44	we	we	PRON
easat-3801	247	45	allocate	allocate	VERB
easat-3801	247	46	the	the	DET
easat-3801	247	47	unit	unit	NOUN
easat-3801	247	48	cost	cost	NOUN
easat-3801	247	49	for	for	ADP
easat-3801	247	50	each	each	DET
easat-3801	247	51	activity	activity	NOUN
easat-3801	247	52	by	by	ADP
easat-3801	247	53	dividing	divide	VERB
easat-3801	247	54	the	the	DET
easat-3801	247	55	total	total	ADJ
easat-3801	247	56	costs	cost	NOUN
easat-3801	247	57	of	of	ADP
easat-3801	247	58	the	the	DET
easat-3801	247	59	activity	activity	NOUN
easat-3801	247	60	by	by	ADP
easat-3801	247	61	the	the	DET
easat-3801	247	62	cost	cost	NOUN
easat-3801	247	63	vector	vector	NOUN
easat-3801	247	64	(	(	PUNCT
easat-3801	247	65	quantity	quantity	NOUN
easat-3801	247	66	)	)	PUNCT
easat-3801	247	67	according	accord	VERB
easat-3801	247	68	to	to	ADP
easat-3801	247	69	the	the	DET
easat-3801	247	70	following	following	ADJ
easat-3801	247	71	mathematical	mathematical	ADJ
easat-3801	247	72	formula	formula	NOUN
easat-3801	247	73	:	:	PUNCT
easat-3801	247	74	total	total	ADJ
easat-3801	247	75	cost	cost	NOUN
easat-3801	247	76	of	of	ADP
easat-3801	247	77	activity	activity	NOUN
easat-3801	247	78	--------------------------------------=	--------------------------------------=	NOUN
easat-3801	247	79	allocate	allocate	ADJ
easat-3801	247	80	unit	unit	NOUN
easat-3801	247	81	cost	cost	NOUN
easat-3801	247	82	to	to	ADP
easat-3801	247	83	each	each	DET
easat-3801	247	84	activity	activity	NOUN
easat-3801	247	85	time	time	NOUN
easat-3801	247	86	(	(	PUNCT
easat-3801	247	87	quantity	quantity	NOUN
easat-3801	247	88	)	)	PUNCT
easat-3801	247	89	directors	director	NOUN
easat-3801	247	90	table	table	VERB
easat-3801	247	91	7	7	NUM
easat-3801	247	92	shows	show	VERB
easat-3801	247	93	the	the	DET
easat-3801	247	94	remaining	remain	VERB
easat-3801	247	95	details	detail	NOUN
easat-3801	247	96	of	of	ADP
easat-3801	247	97	allocating	allocate	VERB
easat-3801	247	98	the	the	DET
easat-3801	247	99	unit	unit	NOUN
easat-3801	247	100	cost	cost	NOUN
easat-3801	247	101	for	for	ADP
easat-3801	247	102	each	each	DET
easat-3801	247	103	activity	activity	NOUN
easat-3801	247	104	.	.	PUNCT
easat-3801	248	1	8362	8362	NUM
easat-3801	248	2	edelweiss	edelweiss	PROPN
easat-3801	248	3	applied	apply	VERB
easat-3801	248	4	science	science	NOUN
easat-3801	248	5	and	and	CCONJ
easat-3801	248	6	technology	technology	NOUN
easat-3801	248	7	issn	issn	PROPN
easat-3801	248	8	:	:	PUNCT
easat-3801	248	9	2576	2576	NUM
easat-3801	248	10	-	-	SYM
easat-3801	248	11	8484	8484	NUM
easat-3801	248	12	vol	vol	NOUN
easat-3801	248	13	.	.	PROPN
easat-3801	248	14	8	8	NUM
easat-3801	248	15	,	,	PUNCT
easat-3801	248	16	no	no	INTJ
easat-3801	248	17	.	.	NOUN
easat-3801	249	1	6	6	NUM
easat-3801	249	2	:	:	SYM
easat-3801	249	3	8347	8347	NUM
easat-3801	249	4	-	-	SYM
easat-3801	249	5	8367	8367	NUM
easat-3801	249	6	,	,	PUNCT
easat-3801	249	7	2024	2024	NUM
easat-3801	249	8	doi	doi	NOUN
easat-3801	249	9	:	:	PUNCT
easat-3801	249	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	249	11	©	©	PROPN
easat-3801	249	12	2024	2024	NUM
easat-3801	249	13	by	by	ADP
easat-3801	249	14	the	the	DET
easat-3801	249	15	authors	author	NOUN
easat-3801	249	16	;	;	PUNCT
easat-3801	249	17	licensee	licensee	PROPN
easat-3801	249	18	learning	learn	VERB
easat-3801	249	19	gate	gate	NOUN
easat-3801	249	20	table	table	NOUN
easat-3801	249	21	7	7	NUM
easat-3801	249	22	.	.	PUNCT
easat-3801	250	1	allocation	allocation	NOUN
easat-3801	250	2	of	of	ADP
easat-3801	250	3	unit	unit	NOUN
easat-3801	250	4	cost	cost	NOUN
easat-3801	250	5	to	to	ADP
easat-3801	250	6	each	each	DET
easat-3801	250	7	activity	activity	NOUN
easat-3801	250	8	.	.	PUNCT
easat-3801	251	1	main	main	ADJ
easat-3801	251	2	activities	activity	NOUN
easat-3801	251	3	sub	sub	ADJ
easat-3801	251	4	-	-	ADJ
easat-3801	251	5	activities	activity	NOUN
easat-3801	251	6	quantity	quantity	NOUN
easat-3801	251	7	(	(	PUNCT
easat-3801	251	8	1	1	NUM
easat-3801	251	9	)	)	PUNCT
easat-3801	251	10	time	time	NOUN
easat-3801	251	11	required	require	VERB
easat-3801	251	12	for	for	ADP
easat-3801	251	13	each	each	DET
easat-3801	251	14	activity	activity	NOUN
easat-3801	251	15	(	(	PUNCT
easat-3801	251	16	2	2	NUM
easat-3801	251	17	)	)	PUNCT
easat-3801	251	18	average	average	ADJ
easat-3801	251	19	cost	cost	NOUN
easat-3801	251	20	of	of	ADP
easat-3801	251	21	the	the	DET
easat-3801	251	22	activity	activity	NOUN
easat-3801	251	23	(	(	PUNCT
easat-3801	251	24	3	3	NUM
easat-3801	251	25	)	)	PUNCT
easat-3801	251	26	total	total	ADJ
easat-3801	251	27	cost	cost	NOUN
easat-3801	251	28	of	of	ADP
easat-3801	251	29	the	the	DET
easat-3801	251	30	activity	activity	NOUN
easat-3801	251	31	(	(	PUNCT
easat-3801	251	32	4	4	X
easat-3801	251	33	)	)	PUNCT
easat-3801	251	34	allocate	allocate	NOUN
easat-3801	251	35	unit	unit	NOUN
easat-3801	251	36	cost	cost	NOUN
easat-3801	251	37	for	for	ADP
easat-3801	251	38	each	each	DET
easat-3801	251	39	activity	activity	NOUN
easat-3801	251	40	(	(	PUNCT
easat-3801	251	41	dinar	dinar	PROPN
easat-3801	251	42	)	)	PUNCT
easat-3801	251	43	=	=	PUNCT
easat-3801	252	1	(	(	PUNCT
easat-3801	252	2	4)/(1	4)/(1	NUM
easat-3801	252	3	)	)	PUNCT
easat-3801	252	4	1	1	NUM
easat-3801	252	5	marketing	marketing	NOUN
easat-3801	252	6	and	and	CCONJ
easat-3801	252	7	sales	sale	NOUN
easat-3801	252	8	activity	activity	NOUN
easat-3801	252	9	receiving	receive	VERB
easat-3801	252	10	purchase	purchase	NOUN
easat-3801	252	11	orders	order	NOUN
easat-3801	252	12	from	from	ADP
easat-3801	252	13	customers	customer	NOUN
easat-3801	252	14	648	648	NUM
easat-3801	252	15	718848	718848	NUM
easat-3801	252	16	38	38	NUM
easat-3801	252	17	27,039,750	27,039,750	NUM
easat-3801	252	18	41,728	41,728	NUM
easat-3801	252	19	shipping	shipping	NOUN
easat-3801	252	20	and	and	CCONJ
easat-3801	252	21	preparing	prepare	VERB
easat-3801	252	22	orders	order	NOUN
easat-3801	252	23	648	648	NUM
easat-3801	252	24	1437696	1437696	NUM
easat-3801	252	25	27	27	NUM
easat-3801	252	26	38,558,250	38,558,250	NUM
easat-3801	252	27	59,503	59,503	NUM
easat-3801	252	28	transporting	transport	VERB
easat-3801	252	29	goods	good	NOUN
easat-3801	252	30	648	648	NUM
easat-3801	252	31	1437696	1437696	NUM
easat-3801	252	32	81	81	NUM
easat-3801	252	33	116,545,50	116,545,50	NUM
easat-3801	252	34	0	0	SYM
easat-3801	252	35	179,854	179,854	NUM
easat-3801	252	36	technical	technical	ADJ
easat-3801	252	37	and	and	CCONJ
easat-3801	252	38	marketing	marketing	NOUN
easat-3801	252	39	support	support	NOUN
easat-3801	252	40	648	648	NUM
easat-3801	252	41	539136	539136	NUM
easat-3801	252	42	52	52	NUM
easat-3801	252	43	27,819,000	27,819,000	NUM
easat-3801	252	44	42,930	42,930	NUM
easat-3801	252	45	company	company	NOUN
easat-3801	252	46	representative	representative	NOUN
easat-3801	252	47	visit	visit	NOUN
easat-3801	252	48	to	to	ADP
easat-3801	252	49	customers	customer	NOUN
easat-3801	252	50	648	648	NUM
easat-3801	252	51	368410	368410	NUM
easat-3801	252	52	122	122	NUM
easat-3801	252	53	45,016,500	45,016,500	NUM
easat-3801	252	54	69,470	69,470	NUM
easat-3801	252	55	6.2.2	6.2.2	NUM
easat-3801	252	56	.	.	PUNCT
easat-3801	253	1	allocating	allocate	VERB
easat-3801	253	2	and	and	CCONJ
easat-3801	253	3	distributing	distribute	VERB
easat-3801	253	4	indirect	indirect	ADJ
easat-3801	253	5	costs	cost	NOUN
easat-3801	253	6	(	(	PUNCT
easat-3801	253	7	marketing	marketing	NOUN
easat-3801	253	8	and	and	CCONJ
easat-3801	253	9	sales	sale	NOUN
easat-3801	253	10	,	,	PUNCT
easat-3801	253	11	)	)	PUNCT
easat-3801	253	12	to	to	ADP
easat-3801	253	13	each	each	DET
easat-3801	253	14	customer	customer	NOUN
easat-3801	253	15	:	:	PUNCT
easat-3801	253	16	•	•	X
easat-3801	253	17	in	in	ADP
easat-3801	253	18	this	this	DET
easat-3801	253	19	step	step	NOUN
easat-3801	253	20	,	,	PUNCT
easat-3801	253	21	indirect	indirect	ADJ
easat-3801	253	22	costs	cost	NOUN
easat-3801	253	23	are	be	AUX
easat-3801	253	24	allocated	allocate	VERB
easat-3801	253	25	to	to	ADP
easat-3801	253	26	customers	customer	NOUN
easat-3801	253	27	who	who	PRON
easat-3801	253	28	consumed	consume	VERB
easat-3801	253	29	and	and	CCONJ
easat-3801	253	30	benefited	benefit	VERB
easat-3801	253	31	from	from	ADP
easat-3801	253	32	the	the	DET
easat-3801	253	33	company	company	NOUN
easat-3801	253	34	's	's	PART
easat-3801	253	35	resources	resource	NOUN
easat-3801	253	36	.	.	PUNCT
easat-3801	254	1	this	this	PRON
easat-3801	254	2	is	be	AUX
easat-3801	254	3	done	do	VERB
easat-3801	254	4	by	by	ADP
easat-3801	254	5	relying	rely	VERB
easat-3801	254	6	on	on	ADP
easat-3801	254	7	the	the	DET
easat-3801	254	8	activities	activity	NOUN
easat-3801	254	9	(	(	PUNCT
easat-3801	254	10	receiving	receive	VERB
easat-3801	254	11	purchase	purchase	NOUN
easat-3801	254	12	orders	order	NOUN
easat-3801	254	13	from	from	ADP
easat-3801	254	14	customers	customer	NOUN
easat-3801	254	15	,	,	PUNCT
easat-3801	254	16	shipping	shipping	NOUN
easat-3801	254	17	and	and	CCONJ
easat-3801	254	18	preparing	prepare	VERB
easat-3801	254	19	orders	order	NOUN
easat-3801	254	20	,	,	PUNCT
easat-3801	254	21	transporting	transport	VERB
easat-3801	254	22	goods	good	NOUN
easat-3801	254	23	,	,	PUNCT
easat-3801	254	24	technical	technical	ADJ
easat-3801	254	25	and	and	CCONJ
easat-3801	254	26	marketing	marketing	NOUN
easat-3801	254	27	support	support	NOUN
easat-3801	254	28	,	,	PUNCT
easat-3801	254	29	company	company	NOUN
easat-3801	254	30	representative	representative	NOUN
easat-3801	254	31	's	's	PART
easat-3801	254	32	visit	visit	NOUN
easat-3801	254	33	to	to	ADP
easat-3801	254	34	customers	customer	NOUN
easat-3801	254	35	,	,	PUNCT
easat-3801	254	36	maintenance	maintenance	NOUN
easat-3801	254	37	and	and	CCONJ
easat-3801	254	38	repair	repair	NOUN
easat-3801	254	39	of	of	ADP
easat-3801	254	40	transport	transport	NOUN
easat-3801	254	41	wheels	wheel	NOUN
easat-3801	254	42	,	,	PUNCT
easat-3801	254	43	purchasing	purchase	VERB
easat-3801	254	44	spare	spare	ADJ
easat-3801	254	45	parts	part	NOUN
easat-3801	254	46	)	)	PUNCT
easat-3801	254	47	whose	whose	DET
easat-3801	254	48	cost	cost	NOUN
easat-3801	254	49	has	have	AUX
easat-3801	254	50	been	be	AUX
easat-3801	254	51	allocated	allocate	VERB
easat-3801	254	52	on	on	ADP
easat-3801	254	53	the	the	DET
easat-3801	254	54	basis	basis	NOUN
easat-3801	254	55	of	of	ADP
easat-3801	254	56	time	time	NOUN
easat-3801	254	57	-	-	PUNCT
easat-3801	254	58	driven	drive	VERB
easat-3801	254	59	activities	activity	NOUN
easat-3801	254	60	(	(	PUNCT
easat-3801	254	61	tdabc	tdabc	VERB
easat-3801	254	62	)	)	PUNCT
easat-3801	254	63	according	accord	VERB
easat-3801	254	64	to	to	ADP
easat-3801	254	65	tables	table	NOUN
easat-3801	254	66	(	(	PUNCT
easat-3801	254	67	7	7	NUM
easat-3801	254	68	)	)	PUNCT
easat-3801	254	69	and	and	CCONJ
easat-3801	254	70	(	(	PUNCT
easat-3801	254	71	8)	8)	NUM
easat-3801	254	72	.	.	NOUN
easat-3801	254	73	•	•	NOUN
easat-3801	254	74	to	to	PART
easat-3801	254	75	extract	extract	VERB
easat-3801	254	76	each	each	DET
easat-3801	254	77	customer	customer	NOUN
easat-3801	254	78	's	's	PART
easat-3801	254	79	share	share	NOUN
easat-3801	254	80	of	of	ADP
easat-3801	254	81	the	the	DET
easat-3801	254	82	indirect	indirect	ADJ
easat-3801	254	83	costs	cost	NOUN
easat-3801	254	84	of	of	ADP
easat-3801	254	85	the	the	DET
easat-3801	254	86	activities	activity	NOUN
easat-3801	254	87	(	(	PUNCT
easat-3801	254	88	receiving	receive	VERB
easat-3801	254	89	purchase	purchase	NOUN
easat-3801	254	90	orders	order	NOUN
easat-3801	254	91	from	from	ADP
easat-3801	254	92	customers	customer	NOUN
easat-3801	254	93	,	,	PUNCT
easat-3801	254	94	shipping	shipping	NOUN
easat-3801	254	95	and	and	CCONJ
easat-3801	254	96	preparing	prepare	VERB
easat-3801	254	97	orders	order	NOUN
easat-3801	254	98	,	,	PUNCT
easat-3801	254	99	transporting	transport	VERB
easat-3801	254	100	goods	good	NOUN
easat-3801	254	101	,	,	PUNCT
easat-3801	254	102	technical	technical	ADJ
easat-3801	254	103	and	and	CCONJ
easat-3801	254	104	marketing	marketing	NOUN
easat-3801	254	105	support	support	NOUN
easat-3801	254	106	,	,	PUNCT
easat-3801	254	107	company	company	NOUN
easat-3801	254	108	representative	representative	NOUN
easat-3801	254	109	's	's	PART
easat-3801	254	110	visit	visit	NOUN
easat-3801	254	111	to	to	ADP
easat-3801	254	112	customers	customer	NOUN
easat-3801	254	113	,	,	PUNCT
easat-3801	254	114	maintenance	maintenance	NOUN
easat-3801	254	115	and	and	CCONJ
easat-3801	254	116	repair	repair	NOUN
easat-3801	254	117	of	of	ADP
easat-3801	254	118	transport	transport	NOUN
easat-3801	254	119	wheels	wheel	NOUN
easat-3801	254	120	,	,	PUNCT
easat-3801	254	121	purchasing	purchase	VERB
easat-3801	254	122	spare	spare	ADJ
easat-3801	254	123	parts	part	NOUN
easat-3801	254	124	)	)	PUNCT
easat-3801	254	125	,	,	PUNCT
easat-3801	254	126	it	it	PRON
easat-3801	254	127	is	be	AUX
easat-3801	254	128	done	do	VERB
easat-3801	254	129	according	accord	VERB
easat-3801	254	130	to	to	ADP
easat-3801	254	131	the	the	DET
easat-3801	254	132	following	follow	VERB
easat-3801	254	133	mathematical	mathematical	ADJ
easat-3801	254	134	formula	formula	NOUN
easat-3801	254	135	:	:	PUNCT
easat-3801	255	1	activity	activity	NOUN
easat-3801	255	2	cost	cost	NOUN
easat-3801	255	3	=	=	NOUN
easat-3801	255	4	amount	amount	NOUN
easat-3801	255	5	of	of	ADP
easat-3801	255	6	time	time	NOUN
easat-3801	255	7	spent	spend	VERB
easat-3801	255	8	per	per	ADP
easat-3801	255	9	customer	customer	NOUN
easat-3801	255	10	*	*	PUNCT
easat-3801	255	11	activity	activity	NOUN
easat-3801	255	12	unit	unit	NOUN
easat-3801	255	13	cos	cos	PROPN
easat-3801	255	14	•	•	VERB
easat-3801	255	15	the	the	DET
easat-3801	255	16	quantity	quantity	NOUN
easat-3801	255	17	of	of	ADP
easat-3801	255	18	cost	cost	NOUN
easat-3801	255	19	waves	wave	NOUN
easat-3801	255	20	is	be	AUX
easat-3801	255	21	obtained	obtain	VERB
easat-3801	255	22	from	from	ADP
easat-3801	255	23	table	table	NOUN
easat-3801	255	24	(	(	PUNCT
easat-3801	255	25	6	6	NUM
easat-3801	255	26	)	)	PUNCT
easat-3801	255	27	and	and	CCONJ
easat-3801	255	28	the	the	DET
easat-3801	255	29	cost	cost	NOUN
easat-3801	255	30	of	of	ADP
easat-3801	255	31	the	the	DET
easat-3801	255	32	activity	activity	NOUN
easat-3801	255	33	unit	unit	NOUN
easat-3801	255	34	from	from	ADP
easat-3801	255	35	table	table	NOUN
easat-3801	255	36	7	7	NUM
easat-3801	255	37	table	table	NOUN
easat-3801	255	38	8	8	NUM
easat-3801	255	39	shows	show	VERB
easat-3801	255	40	the	the	DET
easat-3801	255	41	remaining	remain	VERB
easat-3801	255	42	distribution	distribution	NOUN
easat-3801	255	43	of	of	ADP
easat-3801	255	44	activity	activity	NOUN
easat-3801	255	45	costs	cost	NOUN
easat-3801	255	46	among	among	ADP
easat-3801	255	47	customers	customer	NOUN
easat-3801	255	48	.	.	PUNCT
easat-3801	256	1	table	table	NOUN
easat-3801	256	2	8	8	NUM
easat-3801	256	3	.	.	PUNCT
easat-3801	257	1	distribution	distribution	NOUN
easat-3801	257	2	of	of	ADP
easat-3801	257	3	activity	activity	NOUN
easat-3801	257	4	costs	cost	NOUN
easat-3801	257	5	receiving	receive	VERB
easat-3801	257	6	purchase	purchase	NOUN
easat-3801	257	7	orders	order	NOUN
easat-3801	257	8	from	from	ADP
easat-3801	257	9	customers	customer	NOUN
easat-3801	257	10	activity	activity	NOUN
easat-3801	257	11	cost	cost	NOUN
easat-3801	257	12	=	=	SYM
easat-3801	257	13	(	(	PUNCT
easat-3801	257	14	1	1	NUM
easat-3801	257	15	)	)	PUNCT
easat-3801	257	16	*	*	PUNCT
easat-3801	258	1	(	(	PUNCT
easat-3801	258	2	2	2	NUM
easat-3801	258	3	)	)	PUNCT
easat-3801	258	4	activity	activity	NOUN
easat-3801	258	5	unit	unit	NOUN
easat-3801	258	6	cost	cost	NOUN
easat-3801	258	7	(	(	PUNCT
easat-3801	258	8	2	2	NUM
easat-3801	258	9	)	)	PUNCT
easat-3801	258	10	quantity	quantity	NOUN
easat-3801	258	11	(	(	PUNCT
easat-3801	258	12	1	1	NUM
easat-3801	258	13	)	)	PUNCT
easat-3801	258	14	customer	customer	NOUN
easat-3801	258	15	code	code	NOUN
easat-3801	258	16	417,280	417,280	NUM
easat-3801	258	17	41,728	41,728	NUM
easat-3801	258	18	10	10	NUM
easat-3801	258	19	a	a	DET
easat-3801	258	20	1	1	NUM
easat-3801	258	21	834,560	834,560	NUM
easat-3801	258	22	41,728	41,728	NUM
easat-3801	258	23	20	20	NUM
easat-3801	258	24	b	b	SYM
easat-3801	258	25	2	2	NUM
easat-3801	258	26	625,920	625,920	NUM
easat-3801	258	27	41,728	41,728	NUM
easat-3801	258	28	15	15	NUM
easat-3801	258	29	c	c	NOUN
easat-3801	258	30	3	3	NUM
easat-3801	258	31	333,824	333,824	NUM
easat-3801	258	32	41,728	41,728	NUM
easat-3801	258	33	8	8	NUM
easat-3801	258	34	d	d	SYM
easat-3801	258	35	4	4	NUM
easat-3801	258	36	584,192	584,192	NUM
easat-3801	258	37	41,728	41,728	NUM
easat-3801	258	38	14	14	NUM
easat-3801	258	39	e	e	NOUN
easat-3801	258	40	5	5	NUM
easat-3801	258	41	625,920	625,920	NUM
easat-3801	258	42	41,728	41,728	NUM
easat-3801	258	43	15	15	NUM
easat-3801	258	44	f	f	NOUN
easat-3801	258	45	6	6	NUM
easat-3801	258	46	6.2.3	6.2.3	NUM
easat-3801	258	47	.	.	PUNCT
easat-3801	259	1	shipping	ship	VERB
easat-3801	259	2	and	and	CCONJ
easat-3801	259	3	preparing	prepare	VERB
easat-3801	259	4	orders	order	NOUN
easat-3801	259	5	table	table	NOUN
easat-3801	259	6	9	9	NUM
easat-3801	259	7	shows	show	VERB
easat-3801	259	8	the	the	DET
easat-3801	259	9	allocation	allocation	NOUN
easat-3801	259	10	of	of	ADP
easat-3801	259	11	costs	cost	NOUN
easat-3801	259	12	to	to	ADP
easat-3801	259	13	the	the	DET
easat-3801	259	14	remaining	remain	VERB
easat-3801	259	15	customers	customer	NOUN
easat-3801	259	16	.	.	PUNCT
easat-3801	260	1	8363	8363	NUM
easat-3801	260	2	edelweiss	edelweiss	PROPN
easat-3801	260	3	applied	apply	VERB
easat-3801	260	4	science	science	NOUN
easat-3801	260	5	and	and	CCONJ
easat-3801	260	6	technology	technology	NOUN
easat-3801	260	7	issn	issn	PROPN
easat-3801	260	8	:	:	PUNCT
easat-3801	260	9	2576	2576	NUM
easat-3801	260	10	-	-	SYM
easat-3801	260	11	8484	8484	NUM
easat-3801	260	12	vol	vol	NOUN
easat-3801	260	13	.	.	PROPN
easat-3801	260	14	8	8	NUM
easat-3801	260	15	,	,	PUNCT
easat-3801	260	16	no	no	INTJ
easat-3801	260	17	.	.	NOUN
easat-3801	261	1	6	6	NUM
easat-3801	261	2	:	:	SYM
easat-3801	261	3	8347	8347	NUM
easat-3801	261	4	-	-	SYM
easat-3801	261	5	8367	8367	NUM
easat-3801	261	6	,	,	PUNCT
easat-3801	261	7	2024	2024	NUM
easat-3801	261	8	doi	doi	NOUN
easat-3801	261	9	:	:	PUNCT
easat-3801	261	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	261	11	©	©	PROPN
easat-3801	261	12	2024	2024	NUM
easat-3801	261	13	by	by	ADP
easat-3801	261	14	the	the	DET
easat-3801	261	15	authors	author	NOUN
easat-3801	261	16	;	;	PUNCT
easat-3801	261	17	licensee	licensee	PROPN
easat-3801	261	18	learning	learn	VERB
easat-3801	261	19	gate	gate	NOUN
easat-3801	261	20	table	table	NOUN
easat-3801	261	21	9	9	NUM
easat-3801	261	22	.	.	PUNCT
easat-3801	262	1	distribution	distribution	NOUN
easat-3801	262	2	of	of	ADP
easat-3801	262	3	costs	cost	NOUN
easat-3801	262	4	of	of	ADP
easat-3801	262	5	order	order	NOUN
easat-3801	262	6	preparation	preparation	NOUN
easat-3801	262	7	and	and	CCONJ
easat-3801	262	8	shipping	shipping	NOUN
easat-3801	262	9	activity	activity	NOUN
easat-3801	262	10	.	.	PUNCT
easat-3801	263	1	activity	activity	NOUN
easat-3801	263	2	cost	cost	NOUN
easat-3801	263	3	=	=	SYM
easat-3801	263	4	(	(	PUNCT
easat-3801	263	5	1	1	NUM
easat-3801	263	6	)	)	PUNCT
easat-3801	263	7	*	*	PUNCT
easat-3801	263	8	(	(	PUNCT
easat-3801	263	9	2	2	NUM
easat-3801	263	10	)	)	PUNCT
easat-3801	263	11	activity	activity	NOUN
easat-3801	263	12	unit	unit	NOUN
easat-3801	263	13	cost	cost	NOUN
easat-3801	263	14	(	(	PUNCT
easat-3801	263	15	2	2	NUM
easat-3801	263	16	)	)	PUNCT
easat-3801	263	17	quantity	quantity	NOUN
easat-3801	263	18	(	(	PUNCT
easat-3801	263	19	1	1	NUM
easat-3801	263	20	)	)	PUNCT
easat-3801	263	21	customer	customer	NOUN
easat-3801	263	22	code	code	NOUN
easat-3801	263	23	595,030	595,030	NUM
easat-3801	263	24	59,503	59,503	NUM
easat-3801	263	25	10	10	NUM
easat-3801	263	26	a	a	DET
easat-3801	263	27	1	1	NUM
easat-3801	263	28	1,190,060	1,190,060	NUM
easat-3801	263	29	59,503	59,503	NUM
easat-3801	263	30	20	20	NUM
easat-3801	263	31	b	b	SYM
easat-3801	263	32	2	2	NUM
easat-3801	263	33	892,545	892,545	NUM
easat-3801	263	34	59,503	59,503	NUM
easat-3801	263	35	15	15	NUM
easat-3801	263	36	c	c	NOUN
easat-3801	263	37	3	3	NUM
easat-3801	263	38	476,024	476,024	NUM
easat-3801	263	39	59,503	59,503	NUM
easat-3801	263	40	8	8	NUM
easat-3801	263	41	d	d	SYM
easat-3801	263	42	4	4	NUM
easat-3801	263	43	833,042	833,042	NUM
easat-3801	263	44	59,503	59,503	NUM
easat-3801	263	45	14	14	NUM
easat-3801	263	46	e	e	NOUN
easat-3801	263	47	5	5	NUM
easat-3801	263	48	892,545	892,545	NUM
easat-3801	263	49	59,503	59,503	NUM
easat-3801	263	50	15	15	NUM
easat-3801	263	51	f	f	NOUN
easat-3801	263	52	6	6	NUM
easat-3801	263	53	•	•	NOUN
easat-3801	263	54	transport	transport	NOUN
easat-3801	263	55	of	of	ADP
easat-3801	263	56	goods	good	NOUN
easat-3801	263	57	:	:	PUNCT
easat-3801	263	58	table	table	NOUN
easat-3801	263	59	10	10	NUM
easat-3801	263	60	shows	show	VERB
easat-3801	263	61	the	the	DET
easat-3801	263	62	allocation	allocation	NOUN
easat-3801	263	63	of	of	ADP
easat-3801	263	64	costs	cost	NOUN
easat-3801	263	65	to	to	ADP
easat-3801	263	66	the	the	DET
easat-3801	263	67	remaining	remain	VERB
easat-3801	263	68	customers	customer	NOUN
easat-3801	263	69	.	.	PUNCT
easat-3801	264	1	table	table	NOUN
easat-3801	264	2	10	10	NUM
easat-3801	264	3	.	.	PUNCT
easat-3801	265	1	distribution	distribution	NOUN
easat-3801	265	2	of	of	ADP
easat-3801	265	3	costs	cost	NOUN
easat-3801	265	4	of	of	ADP
easat-3801	265	5	goods	good	NOUN
easat-3801	265	6	transportation	transportation	NOUN
easat-3801	265	7	activity	activity	NOUN
easat-3801	265	8	.	.	PUNCT
easat-3801	266	1	activity	activity	NOUN
easat-3801	266	2	cost	cost	NOUN
easat-3801	266	3	=	=	SYM
easat-3801	266	4	(	(	PUNCT
easat-3801	266	5	1	1	NUM
easat-3801	266	6	)	)	PUNCT
easat-3801	266	7	*	*	PUNCT
easat-3801	266	8	(	(	PUNCT
easat-3801	266	9	2	2	NUM
easat-3801	266	10	)	)	PUNCT
easat-3801	266	11	activity	activity	NOUN
easat-3801	266	12	unit	unit	NOUN
easat-3801	266	13	cost	cost	NOUN
easat-3801	266	14	(	(	PUNCT
easat-3801	266	15	2	2	NUM
easat-3801	266	16	)	)	PUNCT
easat-3801	266	17	quantity	quantity	NOUN
easat-3801	266	18	(	(	PUNCT
easat-3801	266	19	1	1	NUM
easat-3801	266	20	)	)	PUNCT
easat-3801	266	21	customer	customer	NOUN
easat-3801	266	22	code	code	NOUN
easat-3801	266	23	1,798,540	1,798,540	NUM
easat-3801	266	24	179,854	179,854	NUM
easat-3801	266	25	10	10	NUM
easat-3801	266	26	a	a	DET
easat-3801	266	27	1	1	NUM
easat-3801	266	28	3,597,080	3,597,080	NUM
easat-3801	266	29	179,854	179,854	NUM
easat-3801	266	30	20	20	NUM
easat-3801	266	31	b	b	SYM
easat-3801	266	32	2	2	NUM
easat-3801	266	33	2,697,810	2,697,810	NUM
easat-3801	266	34	179,854	179,854	NUM
easat-3801	266	35	15	15	NUM
easat-3801	266	36	c	c	NOUN
easat-3801	266	37	3	3	NUM
easat-3801	266	38	1,438,832	1,438,832	NUM
easat-3801	266	39	179,854	179,854	NUM
easat-3801	266	40	8	8	NUM
easat-3801	266	41	d	d	SYM
easat-3801	266	42	4	4	NUM
easat-3801	266	43	2,517,956	2,517,956	NUM
easat-3801	266	44	179,854	179,854	NUM
easat-3801	266	45	14	14	NUM
easat-3801	266	46	e	e	NOUN
easat-3801	266	47	5	5	NUM
easat-3801	266	48	2,697,810	2,697,810	NUM
easat-3801	266	49	179,854	179,854	NUM
easat-3801	266	50	15	15	NUM
easat-3801	266	51	f	f	NOUN
easat-3801	266	52	6	6	NUM
easat-3801	266	53	•	•	NOUN
easat-3801	266	54	technical	technical	ADJ
easat-3801	266	55	and	and	CCONJ
easat-3801	266	56	marketing	marketing	NOUN
easat-3801	266	57	support	support	NOUN
easat-3801	266	58	:	:	PUNCT
easat-3801	266	59	table	table	NOUN
easat-3801	266	60	(	(	PUNCT
easat-3801	266	61	11	11	NUM
easat-3801	266	62	)	)	PUNCT
easat-3801	266	63	shows	show	VERB
easat-3801	266	64	the	the	DET
easat-3801	266	65	allocation	allocation	NOUN
easat-3801	266	66	of	of	ADP
easat-3801	266	67	costs	cost	NOUN
easat-3801	266	68	to	to	ADP
easat-3801	266	69	the	the	DET
easat-3801	266	70	remaining	remain	VERB
easat-3801	266	71	customers	customer	NOUN
easat-3801	266	72	.	.	PUNCT
easat-3801	267	1	table	table	NOUN
easat-3801	267	2	11	11	NUM
easat-3801	267	3	.	.	PUNCT
easat-3801	268	1	distribution	distribution	NOUN
easat-3801	268	2	of	of	ADP
easat-3801	268	3	costs	cost	NOUN
easat-3801	268	4	of	of	ADP
easat-3801	268	5	technical	technical	ADJ
easat-3801	268	6	and	and	CCONJ
easat-3801	268	7	marketing	marketing	NOUN
easat-3801	268	8	support	support	NOUN
easat-3801	268	9	activities	activity	NOUN
easat-3801	268	10	.	.	PUNCT
easat-3801	269	1	activity	activity	NOUN
easat-3801	269	2	cost	cost	NOUN
easat-3801	269	3	=	=	SYM
easat-3801	269	4	(	(	PUNCT
easat-3801	269	5	1	1	NUM
easat-3801	269	6	)	)	PUNCT
easat-3801	269	7	*	*	PUNCT
easat-3801	269	8	(	(	PUNCT
easat-3801	269	9	2	2	NUM
easat-3801	269	10	)	)	PUNCT
easat-3801	269	11	activity	activity	NOUN
easat-3801	269	12	unit	unit	NOUN
easat-3801	269	13	cost	cost	NOUN
easat-3801	269	14	(	(	PUNCT
easat-3801	269	15	2	2	NUM
easat-3801	269	16	)	)	PUNCT
easat-3801	269	17	quantity	quantity	NOUN
easat-3801	269	18	(	(	PUNCT
easat-3801	269	19	1	1	NUM
easat-3801	269	20	)	)	PUNCT
easat-3801	269	21	customer	customer	NOUN
easat-3801	269	22	code	code	NOUN
easat-3801	269	23	429,300	429,300	NUM
easat-3801	269	24	42,930	42,930	NUM
easat-3801	269	25	10	10	NUM
easat-3801	269	26	a	a	DET
easat-3801	269	27	1	1	NUM
easat-3801	269	28	858,600	858,600	NUM
easat-3801	269	29	42,930	42,930	NUM
easat-3801	269	30	20	20	NUM
easat-3801	269	31	b	b	SYM
easat-3801	269	32	2	2	NUM
easat-3801	269	33	643,950	643,950	NUM
easat-3801	269	34	42,930	42,930	NUM
easat-3801	269	35	15	15	NUM
easat-3801	269	36	c	c	NOUN
easat-3801	269	37	3	3	NUM
easat-3801	269	38	343,440	343,440	NUM
easat-3801	269	39	42,930	42,930	NUM
easat-3801	269	40	8	8	NUM
easat-3801	269	41	d	d	NOUN
easat-3801	269	42	4	4	NUM
easat-3801	269	43	601,020	601,020	NUM
easat-3801	269	44	42,930	42,930	NUM
easat-3801	269	45	14	14	NUM
easat-3801	269	46	e	e	NOUN
easat-3801	269	47	5	5	NUM
easat-3801	269	48	643,950	643,950	NUM
easat-3801	269	49	42,930	42,930	NUM
easat-3801	269	50	15	15	NUM
easat-3801	269	51	f	f	NOUN
easat-3801	269	52	6	6	NUM
easat-3801	269	53	•	•	NOUN
easat-3801	269	54	the	the	DET
easat-3801	269	55	company	company	NOUN
easat-3801	269	56	representative	representative	NOUN
easat-3801	269	57	visits	visit	NOUN
easat-3801	269	58	the	the	DET
easat-3801	269	59	customers	customer	NOUN
easat-3801	269	60	:	:	PUNCT
easat-3801	269	61	table	table	NOUN
easat-3801	269	62	12	12	NUM
easat-3801	269	63	shows	show	VERB
easat-3801	269	64	the	the	DET
easat-3801	269	65	allocation	allocation	NOUN
easat-3801	269	66	of	of	ADP
easat-3801	269	67	costs	cost	NOUN
easat-3801	269	68	to	to	ADP
easat-3801	269	69	the	the	DET
easat-3801	269	70	remaining	remain	VERB
easat-3801	269	71	customers	customer	NOUN
easat-3801	269	72	.	.	PUNCT
easat-3801	270	1	table	table	NOUN
easat-3801	270	2	12	12	NUM
easat-3801	270	3	.	.	PUNCT
easat-3801	271	1	distribution	distribution	NOUN
easat-3801	271	2	of	of	ADP
easat-3801	271	3	costs	cost	NOUN
easat-3801	271	4	of	of	ADP
easat-3801	271	5	the	the	DET
easat-3801	271	6	company	company	NOUN
easat-3801	271	7	representative	representative	NOUN
easat-3801	271	8	’s	’s	PART
easat-3801	271	9	visit	visit	NOUN
easat-3801	271	10	to	to	ADP
easat-3801	271	11	customers	customer	NOUN
easat-3801	271	12	.	.	PUNCT
easat-3801	272	1	activity	activity	NOUN
easat-3801	272	2	cost	cost	NOUN
easat-3801	272	3	=	=	SYM
easat-3801	272	4	(	(	PUNCT
easat-3801	272	5	1	1	NUM
easat-3801	272	6	)	)	PUNCT
easat-3801	272	7	*	*	PUNCT
easat-3801	272	8	(	(	PUNCT
easat-3801	272	9	2	2	NUM
easat-3801	272	10	)	)	PUNCT
easat-3801	272	11	activity	activity	NOUN
easat-3801	272	12	unit	unit	NOUN
easat-3801	272	13	cost	cost	NOUN
easat-3801	272	14	(	(	PUNCT
easat-3801	272	15	2	2	NUM
easat-3801	272	16	)	)	PUNCT
easat-3801	272	17	quantity	quantity	NOUN
easat-3801	272	18	(	(	PUNCT
easat-3801	272	19	1	1	NUM
easat-3801	272	20	)	)	PUNCT
easat-3801	272	21	customer	customer	NOUN
easat-3801	272	22	code	code	NOUN
easat-3801	272	23	208,410	208,410	NUM
easat-3801	272	24	69,470	69,470	NUM
easat-3801	272	25	3	3	NUM
easat-3801	272	26	a	a	DET
easat-3801	272	27	1	1	NUM
easat-3801	272	28	138,940	138,940	NUM
easat-3801	272	29	69,470	69,470	NUM
easat-3801	272	30	2	2	NUM
easat-3801	272	31	b	b	SYM
easat-3801	272	32	2	2	NUM
easat-3801	272	33	69,470	69,470	NUM
easat-3801	272	34	69,470	69,470	NUM
easat-3801	272	35	1	1	NUM
easat-3801	272	36	c	c	NOUN
easat-3801	272	37	3	3	NUM
easat-3801	272	38	69,470	69,470	NUM
easat-3801	272	39	69,470	69,470	NUM
easat-3801	272	40	1	1	NUM
easat-3801	272	41	d	d	SYM
easat-3801	272	42	4	4	NUM
easat-3801	272	43	138,940	138,940	NUM
easat-3801	272	44	69,470	69,470	NUM
easat-3801	272	45	2	2	NUM
easat-3801	272	46	e	e	NOUN
easat-3801	272	47	5	5	NUM
easat-3801	272	48	208,410	208,410	NUM
easat-3801	272	49	69,470	69,470	NUM
easat-3801	272	50	3	3	NUM
easat-3801	272	51	f	f	NOUN
easat-3801	272	52	6	6	NUM
easat-3801	272	53	8364	8364	NUM
easat-3801	272	54	edelweiss	edelweiss	PROPN
easat-3801	272	55	applied	apply	VERB
easat-3801	272	56	science	science	NOUN
easat-3801	272	57	and	and	CCONJ
easat-3801	272	58	technology	technology	NOUN
easat-3801	272	59	issn	issn	PROPN
easat-3801	272	60	:	:	PUNCT
easat-3801	272	61	2576	2576	NUM
easat-3801	272	62	-	-	SYM
easat-3801	272	63	8484	8484	NUM
easat-3801	272	64	vol	vol	NOUN
easat-3801	272	65	.	.	PROPN
easat-3801	272	66	8	8	NUM
easat-3801	272	67	,	,	PUNCT
easat-3801	272	68	no	no	INTJ
easat-3801	272	69	.	.	NOUN
easat-3801	272	70	6	6	NUM
easat-3801	272	71	:	:	SYM
easat-3801	272	72	8347	8347	NUM
easat-3801	272	73	-	-	SYM
easat-3801	272	74	8367	8367	NUM
easat-3801	272	75	,	,	PUNCT
easat-3801	272	76	2024	2024	NUM
easat-3801	272	77	doi	doi	NOUN
easat-3801	272	78	:	:	PUNCT
easat-3801	272	79	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	272	80	©	©	PROPN
easat-3801	272	81	2024	2024	NUM
easat-3801	272	82	by	by	ADP
easat-3801	272	83	the	the	DET
easat-3801	272	84	authors	author	NOUN
easat-3801	272	85	;	;	PUNCT
easat-3801	272	86	licensee	licensee	PROPN
easat-3801	272	87	learning	learning	NOUN
easat-3801	272	88	gate	gate	NOUN
easat-3801	272	89	•	•	NOUN
easat-3801	272	90	in	in	ADP
easat-3801	272	91	the	the	DET
easat-3801	272	92	next	next	ADJ
easat-3801	272	93	step	step	NOUN
easat-3801	272	94	,	,	PUNCT
easat-3801	272	95	we	we	PRON
easat-3801	272	96	extract	extract	VERB
easat-3801	272	97	the	the	DET
easat-3801	272	98	total	total	ADJ
easat-3801	272	99	indirect	indirect	ADJ
easat-3801	272	100	costs	cost	NOUN
easat-3801	272	101	for	for	ADP
easat-3801	272	102	each	each	DET
easat-3801	272	103	customer	customer	NOUN
easat-3801	272	104	by	by	ADP
easat-3801	272	105	relying	rely	VERB
easat-3801	272	106	on	on	ADP
easat-3801	272	107	tables	table	NOUN
easat-3801	272	108	(	(	PUNCT
easat-3801	272	109	7	7	NUM
easat-3801	272	110	)	)	PUNCT
easat-3801	272	111	,	,	PUNCT
easat-3801	272	112	(	(	PUNCT
easat-3801	272	113	8)	8)	NUM
easat-3801	272	114	,	,	PUNCT
easat-3801	272	115	(	(	PUNCT
easat-3801	272	116	9	9	NUM
easat-3801	272	117	)	)	PUNCT
easat-3801	272	118	,	,	PUNCT
easat-3801	272	119	(	(	PUNCT
easat-3801	272	120	10	10	NUM
easat-3801	272	121	)	)	PUNCT
easat-3801	272	122	,	,	PUNCT
easat-3801	272	123	(	(	PUNCT
easat-3801	272	124	11	11	NUM
easat-3801	272	125	)	)	PUNCT
easat-3801	272	126	,	,	PUNCT
easat-3801	272	127	•	•	NUM
easat-3801	272	128	total	total	ADJ
easat-3801	272	129	indirect	indirect	ADJ
easat-3801	272	130	costs	cost	NOUN
easat-3801	272	131	for	for	ADP
easat-3801	272	132	customer	customer	NOUN
easat-3801	272	133	a	a	DET
easat-3801	272	134	•	•	NUM
easat-3801	272	135	total	total	ADJ
easat-3801	272	136	indirect	indirect	ADJ
easat-3801	272	137	costs	cost	NOUN
easat-3801	272	138	=	=	SYM
easat-3801	272	139	receiving	receive	VERB
easat-3801	272	140	purchase	purchase	NOUN
easat-3801	272	141	orders	order	NOUN
easat-3801	272	142	from	from	ADP
easat-3801	272	143	customers	customer	NOUN
easat-3801	272	144	+	+	CCONJ
easat-3801	272	145	shipping	ship	VERB
easat-3801	272	146	and	and	CCONJ
easat-3801	272	147	preparing	prepare	VERB
easat-3801	272	148	orders	order	NOUN
easat-3801	272	149	+	+	CCONJ
easat-3801	272	150	transporting	transport	VERB
easat-3801	272	151	goods	good	NOUN
easat-3801	272	152	+	+	CCONJ
easat-3801	272	153	technical	technical	ADJ
easat-3801	272	154	and	and	CCONJ
easat-3801	272	155	marketing	marketing	NOUN
easat-3801	272	156	support	support	NOUN
easat-3801	272	157	+	+	CCONJ
easat-3801	272	158	visit	visit	NOUN
easat-3801	272	159	of	of	ADP
easat-3801	272	160	the	the	DET
easat-3801	272	161	company	company	NOUN
easat-3801	272	162	representative	representative	NOUN
easat-3801	272	163	to	to	ADP
easat-3801	272	164	customers	customer	NOUN
easat-3801	272	165	+	+	CCONJ
easat-3801	272	166	total	total	ADJ
easat-3801	272	167	indirect	indirect	ADJ
easat-3801	272	168	costs	cost	NOUN
easat-3801	272	169	=	=	NOUN
easat-3801	272	170	417,280	417,280	NUM
easat-3801	273	1	+	+	NUM
easat-3801	273	2	595,030	595,030	NUM
easat-3801	273	3	+	+	SYM
easat-3801	273	4	1,798,540	1,798,540	NUM
easat-3801	273	5	+	+	CCONJ
easat-3801	273	6	429,300	429,300	NUM
easat-3801	273	7	+	+	CCONJ
easat-3801	273	8	694,700	694,700	NUM
easat-3801	273	9	+	+	NUM
easat-3801	273	10	=	=	SYM
easat-3801	273	11	3934850dinars	3934850dinars	PROPN
easat-3801	273	12	.	.	PUNCT
easat-3801	273	13	table	table	NOUN
easat-3801	273	14	13	13	NUM
easat-3801	273	15	below	below	ADV
easat-3801	273	16	shows	show	VERB
easat-3801	273	17	the	the	DET
easat-3801	273	18	allocation	allocation	NOUN
easat-3801	273	19	of	of	ADP
easat-3801	273	20	indirect	indirect	ADJ
easat-3801	273	21	costs	cost	NOUN
easat-3801	273	22	to	to	ADP
easat-3801	273	23	each	each	DET
easat-3801	273	24	customer	customer	NOUN
easat-3801	273	25	.	.	PUNCT
easat-3801	274	1	table	table	NOUN
easat-3801	274	2	13	13	NUM
easat-3801	274	3	.	.	PUNCT
easat-3801	275	1	detailed	detailed	ADJ
easat-3801	275	2	and	and	CCONJ
easat-3801	275	3	total	total	ADJ
easat-3801	275	4	customer	customer	NOUN
easat-3801	275	5	costs	cost	NOUN
easat-3801	275	6	in	in	ADP
easat-3801	275	7	2023	2023	NUM
easat-3801	275	8	.	.	PUNCT
easat-3801	276	1	sub	sub	NOUN
easat-3801	276	2	-	-	ADJ
easat-3801	276	3	activities	activity	NOUN
easat-3801	276	4	customer	customer	NOUN
easat-3801	276	5	code	code	NOUN
easat-3801	276	6	a	a	DET
easat-3801	276	7	b	b	NOUN
easat-3801	276	8	c	c	NOUN
easat-3801	276	9	d	d	X
easat-3801	276	10	e	e	X
easat-3801	276	11	f	f	PROPN
easat-3801	276	12	1	1	NUM
easat-3801	276	13	receiving	receive	VERB
easat-3801	276	14	purchase	purchase	NOUN
easat-3801	276	15	orders	order	NOUN
easat-3801	276	16	417,280	417,280	NUM
easat-3801	276	17	834,560	834,560	NUM
easat-3801	277	1	625,920	625,920	NUM
easat-3801	277	2	333,824	333,824	NUM
easat-3801	277	3	584,192	584,192	NUM
easat-3801	277	4	625,920	625,920	NUM
easat-3801	277	5	2	2	NUM
easat-3801	277	6	shipping	shipping	NOUN
easat-3801	277	7	and	and	CCONJ
easat-3801	277	8	preparing	prepare	VERB
easat-3801	277	9	orders	order	NOUN
easat-3801	277	10	595,030	595,030	NUM
easat-3801	277	11	1,190,060	1,190,060	NUM
easat-3801	277	12	892,545	892,545	NUM
easat-3801	277	13	476,024	476,024	NUM
easat-3801	277	14	833,042	833,042	NUM
easat-3801	277	15	892,545	892,545	NUM
easat-3801	277	16	3	3	NUM
easat-3801	277	17	transporting	transport	VERB
easat-3801	277	18	goods	good	NOUN
easat-3801	277	19	1,798,540	1,798,540	NUM
easat-3801	277	20	3,597,080	3,597,080	NUM
easat-3801	277	21	2,697,810	2,697,810	NUM
easat-3801	277	22	1,438,832	1,438,832	NUM
easat-3801	277	23	2,517,956	2,517,956	NUM
easat-3801	277	24	2,697,810	2,697,810	NUM
easat-3801	277	25	4	4	NUM
easat-3801	277	26	technical	technical	ADJ
easat-3801	277	27	and	and	CCONJ
easat-3801	277	28	marketing	marketing	NOUN
easat-3801	277	29	support	support	NOUN
easat-3801	277	30	429,300	429,300	NUM
easat-3801	277	31	858,600	858,600	NUM
easat-3801	277	32	643,950	643,950	NUM
easat-3801	277	33	343,440	343,440	NUM
easat-3801	277	34	601,020	601,020	NUM
easat-3801	277	35	643,950	643,950	NUM
easat-3801	277	36	5	5	NUM
easat-3801	277	37	visiting	visit	VERB
easat-3801	277	38	the	the	DET
easat-3801	277	39	company	company	NOUN
easat-3801	277	40	representative	representative	NOUN
easat-3801	277	41	to	to	ADP
easat-3801	277	42	customers	customer	NOUN
easat-3801	277	43	208,410	208,410	NUM
easat-3801	277	44	138,940	138,940	NUM
easat-3801	277	45	69,470	69,470	NUM
easat-3801	277	46	69,470	69,470	NUM
easat-3801	277	47	138,940	138,940	NUM
easat-3801	277	48	208,410	208,410	NUM
easat-3801	277	49	total	total	ADJ
easat-3801	277	50	indirect	indirect	ADJ
easat-3801	277	51	costs	cost	NOUN
easat-3801	277	52	per	per	ADP
easat-3801	277	53	customer	customer	NOUN
easat-3801	277	54	3,448,560	3,448,560	NUM
easat-3801	277	55	6,619,240	6,619,240	NUM
easat-3801	277	56	4,929,695	4,929,695	NUM
easat-3801	277	57	2,661,590	2,661,590	NUM
easat-3801	277	58	4,675,150	4,675,150	NUM
easat-3801	277	59	5,068,635	5,068,635	NUM
easat-3801	277	60	6.2.4	6.2.4	NOUN
easat-3801	277	61	.	.	PUNCT
easat-3801	278	1	determining	determine	VERB
easat-3801	278	2	the	the	DET
easat-3801	278	3	operating	operate	VERB
easat-3801	278	4	profit	profit	NOUN
easat-3801	278	5	for	for	ADP
easat-3801	278	6	each	each	DET
easat-3801	278	7	customer	customer	NOUN
easat-3801	278	8	:	:	PUNCT
easat-3801	278	9	in	in	ADP
easat-3801	278	10	this	this	DET
easat-3801	278	11	step	step	NOUN
easat-3801	278	12	,	,	PUNCT
easat-3801	278	13	the	the	DET
easat-3801	278	14	net	net	ADJ
easat-3801	278	15	operating	operating	NOUN
easat-3801	278	16	profit	profit	NOUN
easat-3801	278	17	for	for	ADP
easat-3801	278	18	each	each	DET
easat-3801	278	19	customer	customer	NOUN
easat-3801	278	20	is	be	AUX
easat-3801	278	21	determined	determine	VERB
easat-3801	278	22	through	through	ADP
easat-3801	278	23	the	the	DET
easat-3801	278	24	data	datum	NOUN
easat-3801	278	25	extracted	extract	VERB
easat-3801	278	26	in	in	ADP
easat-3801	278	27	the	the	DET
easat-3801	278	28	previous	previous	ADJ
easat-3801	278	29	tables	table	NOUN
easat-3801	278	30	in	in	ADP
easat-3801	278	31	the	the	DET
easat-3801	278	32	second	second	ADJ
easat-3801	278	33	section	section	NOUN
easat-3801	278	34	regarding	regard	VERB
easat-3801	278	35	the	the	DET
easat-3801	278	36	customer	customer	NOUN
easat-3801	278	37	’s	’s	PART
easat-3801	278	38	net	net	ADJ
easat-3801	278	39	revenue	revenue	NOUN
easat-3801	278	40	and	and	CCONJ
easat-3801	278	41	the	the	DET
easat-3801	278	42	cost	cost	NOUN
easat-3801	278	43	of	of	ADP
easat-3801	278	44	goods	good	NOUN
easat-3801	278	45	sold	sell	VERB
easat-3801	278	46	.	.	PUNCT
easat-3801	279	1	table	table	NOUN
easat-3801	279	2	(	(	PUNCT
easat-3801	279	3	21	21	NUM
easat-3801	279	4	)	)	PUNCT
easat-3801	279	5	shows	show	VERB
easat-3801	279	6	the	the	DET
easat-3801	279	7	distribution	distribution	NOUN
easat-3801	279	8	of	of	ADP
easat-3801	279	9	indirect	indirect	ADJ
easat-3801	279	10	costs	cost	NOUN
easat-3801	279	11	according	accord	VERB
easat-3801	279	12	to	to	ADP
easat-3801	279	13	the	the	DET
easat-3801	279	14	(	(	PUNCT
easat-3801	279	15	tdabc	tdabc	ADJ
easat-3801	279	16	)	)	PUNCT
easat-3801	279	17	technique	technique	NOUN
easat-3801	279	18	.	.	PUNCT
easat-3801	280	1	the	the	DET
easat-3801	280	2	following	following	ADJ
easat-3801	280	3	mathematical	mathematical	ADJ
easat-3801	280	4	formula	formula	NOUN
easat-3801	280	5	shows	show	VERB
easat-3801	280	6	the	the	DET
easat-3801	280	7	extraction	extraction	NOUN
easat-3801	280	8	of	of	ADP
easat-3801	280	9	the	the	DET
easat-3801	280	10	net	net	ADJ
easat-3801	280	11	operating	operating	NOUN
easat-3801	280	12	profit	profit	NOUN
easat-3801	280	13	for	for	ADP
easat-3801	280	14	each	each	DET
easat-3801	280	15	customer	customer	NOUN
easat-3801	280	16	.	.	PUNCT
easat-3801	281	1	operating	operate	VERB
easat-3801	281	2	profit	profit	NOUN
easat-3801	281	3	per	per	ADP
easat-3801	281	4	customer	customer	NOUN
easat-3801	281	5	(	(	PUNCT
easat-3801	281	6	customer	customer	NOUN
easat-3801	281	7	profitability)=	profitability)=	PROPN
easat-3801	281	8	gross	gross	ADJ
easat-3801	281	9	profit	profit	NOUN
easat-3801	281	10	(	(	PUNCT
easat-3801	281	11	net	net	ADJ
easat-3801	281	12	revenue	revenue	NOUN
easat-3801	281	13	cost	cost	NOUN
easat-3801	281	14	of	of	ADP
easat-3801	281	15	goods	good	NOUN
easat-3801	281	16	sold	sell	VERB
easat-3801	281	17	)	)	PUNCT
easat-3801	281	18	indirect	indirect	ADJ
easat-3801	281	19	costs	cost	NOUN
easat-3801	281	20	.	.	PUNCT
easat-3801	282	1	•	•	NUM
easat-3801	282	2	customer	customer	NOUN
easat-3801	282	3	profitability	profitability	NOUN
easat-3801	282	4	a	a	DET
easat-3801	282	5	=	=	SYM
easat-3801	282	6	459,264,884	459,264,884	NUM
easat-3801	282	7	-	-	PUNCT
easat-3801	282	8	348,697,734	348,697,734	NUM
easat-3801	282	9	-3,448,560	-3,448,560	PUNCT
easat-3801	283	1	=	=	NOUN
easat-3801	283	2	107,118,590	107,118,590	NUM
easat-3801	283	3	dinars	dinar	NOUN
easat-3801	283	4	.	.	PUNCT
easat-3801	284	1	table	table	NOUN
easat-3801	284	2	14	14	NUM
easat-3801	284	3	shows	show	VERB
easat-3801	284	4	the	the	DET
easat-3801	284	5	remaining	remain	VERB
easat-3801	284	6	results	result	NOUN
easat-3801	284	7	of	of	ADP
easat-3801	284	8	net	net	ADJ
easat-3801	284	9	profit	profit	NOUN
easat-3801	284	10	per	per	ADP
easat-3801	284	11	customer	customer	NOUN
easat-3801	284	12	.	.	PUNCT
easat-3801	285	1	8365	8365	NUM
easat-3801	285	2	edelweiss	edelweiss	PROPN
easat-3801	285	3	applied	apply	VERB
easat-3801	285	4	science	science	NOUN
easat-3801	285	5	and	and	CCONJ
easat-3801	285	6	technology	technology	NOUN
easat-3801	285	7	issn	issn	PROPN
easat-3801	285	8	:	:	PUNCT
easat-3801	285	9	2576	2576	NUM
easat-3801	285	10	-	-	SYM
easat-3801	285	11	8484	8484	NUM
easat-3801	285	12	vol	vol	NOUN
easat-3801	285	13	.	.	PROPN
easat-3801	285	14	8	8	NUM
easat-3801	285	15	,	,	PUNCT
easat-3801	285	16	no	no	INTJ
easat-3801	285	17	.	.	NOUN
easat-3801	286	1	6	6	NUM
easat-3801	286	2	:	:	SYM
easat-3801	286	3	8347	8347	NUM
easat-3801	286	4	-	-	SYM
easat-3801	286	5	8367	8367	NUM
easat-3801	286	6	,	,	PUNCT
easat-3801	286	7	2024	2024	NUM
easat-3801	286	8	doi	doi	NOUN
easat-3801	286	9	:	:	PUNCT
easat-3801	286	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	286	11	©	©	PROPN
easat-3801	286	12	2024	2024	NUM
easat-3801	286	13	by	by	ADP
easat-3801	286	14	the	the	DET
easat-3801	286	15	authors	author	NOUN
easat-3801	286	16	;	;	PUNCT
easat-3801	286	17	licensee	licensee	PROPN
easat-3801	286	18	learning	learn	VERB
easat-3801	286	19	gate	gate	PROPN
easat-3801	286	20	table	table	NOUN
easat-3801	286	21	14	14	NUM
easat-3801	286	22	.	.	PUNCT
easat-3801	287	1	operating	operate	VERB
easat-3801	287	2	profit	profit	NOUN
easat-3801	287	3	per	per	ADP
easat-3801	287	4	customer	customer	NOUN
easat-3801	287	5	during	during	ADP
easat-3801	287	6	the	the	DET
easat-3801	287	7	year	year	NOUN
easat-3801	287	8	2023	2023	NUM
easat-3801	287	9	according	accord	VERB
easat-3801	287	10	to	to	ADP
easat-3801	287	11	the	the	DET
easat-3801	287	12	time	time	NOUN
easat-3801	287	13	-	-	PUNCT
easat-3801	287	14	driven	drive	VERB
easat-3801	287	15	activity	activity	NOUN
easat-3801	287	16	-	-	PUNCT
easat-3801	287	17	based	base	VERB
easat-3801	287	18	costing	costing	NOUN
easat-3801	287	19	technique	technique	NOUN
easat-3801	287	20	.	.	PUNCT
easat-3801	288	1	the	the	DET
easat-3801	288	2	details	detail	NOUN
easat-3801	288	3	a	a	DET
easat-3801	288	4	b	b	NOUN
easat-3801	288	5	c	c	NOUN
easat-3801	288	6	d	d	X
easat-3801	288	7	e	e	X
easat-3801	288	8	f	f	PROPN
easat-3801	288	9	total	total	ADJ
easat-3801	288	10	net	net	ADJ
easat-3801	288	11	sales	sale	NOUN
easat-3801	288	12	revenue	revenue	NOUN
easat-3801	288	13	459,264,884	459,264,884	NUM
easat-3801	288	14	1,301,165,794	1,301,165,794	NUM
easat-3801	288	15	777,747,426	777,747,426	NUM
easat-3801	288	16	690,140,308	690,140,308	NUM
easat-3801	288	17	30,363,614	30,363,614	NUM
easat-3801	288	18	54,692,696	54,692,696	NUM
easat-3801	288	19	3,313,374,722	3,313,374,722	NUM
easat-3801	288	20	(	(	PUNCT
easat-3801	288	21	cost	cost	NOUN
easat-3801	288	22	of	of	ADP
easat-3801	288	23	goods	good	NOUN
easat-3801	288	24	sold	sell	VERB
easat-3801	288	25	)	)	PUNCT
easat-3801	288	26	348,697,734	348,697,734	NUM
easat-3801	288	27	1,036,177,590	1,036,177,590	NUM
easat-3801	288	28	508,791,003	508,791,003	NUM
easat-3801	288	29	471,663,420	471,663,420	NUM
easat-3801	288	30	28,041,775	28,041,775	NUM
easat-3801	288	31	52,063,240	52,063,240	NUM
easat-3801	288	32	(	(	PUNCT
easat-3801	288	33	2,445,434,762	2,445,434,762	NUM
easat-3801	288	34	)	)	PUNCT
easat-3801	288	35	gross	gross	ADJ
easat-3801	288	36	profit	profit	NOUN
easat-3801	288	37	per	per	ADP
easat-3801	288	38	customer	customer	NOUN
easat-3801	288	39	152,317,328	152,317,328	NUM
easat-3801	288	40	384,037,764	384,037,764	NUM
easat-3801	288	41	268,956,423	268,956,423	NUM
easat-3801	288	42	218,476,888	218,476,888	NUM
easat-3801	288	43	2,321,839	2,321,839	NUM
easat-3801	288	44	2,629,456	2,629,456	NUM
easat-3801	288	45	1,028,739,698	1,028,739,698	ADJ
easat-3801	288	46	total	total	ADJ
easat-3801	288	47	indirect	indirect	ADJ
easat-3801	288	48	costs	cost	NOUN
easat-3801	288	49	3,448,560	3,448,560	NUM
easat-3801	288	50	6,619,240	6,619,240	NUM
easat-3801	288	51	4,929,695	4,929,695	NUM
easat-3801	288	52	2,661,590	2,661,590	NUM
easat-3801	288	53	4,675,150	4,675,150	NUM
easat-3801	288	54	5,068,635	5,068,635	NUM
easat-3801	288	55	(	(	PUNCT
easat-3801	288	56	27,402,870	27,402,870	NUM
easat-3801	288	57	)	)	PUNCT
easat-3801	288	58	net	net	ADJ
easat-3801	288	59	operating	operating	NOUN
easat-3801	288	60	profit	profit	NOUN
easat-3801	288	61	per	per	ADP
easat-3801	288	62	customer	customer	NOUN
easat-3801	288	63	107,118,590	107,118,590	NUM
easat-3801	288	64	258,368,964	258,368,964	NUM
easat-3801	288	65	195,461,839	195,461,839	NUM
easat-3801	288	66	215,815,298	215,815,298	NUM
easat-3801	288	67	-2,353,311	-2,353,311	PUNCT
easat-3801	289	1	-2,439,179	-2,439,179	SYM
easat-3801	289	2	1,001,336,828	1,001,336,828	NUM
easat-3801	289	3	customer	customer	NOUN
easat-3801	289	4	operating	operate	VERB
easat-3801	289	5	profit	profit	NOUN
easat-3801	289	6	to	to	ADP
easat-3801	289	7	customer	customer	NOUN
easat-3801	289	8	operating	operating	NOUN
easat-3801	289	9	profit	profit	NOUN
easat-3801	289	10	ratio	ratio	NOUN
easat-3801	289	11	15	15	NUM
easat-3801	289	12	%	%	NOUN
easat-3801	289	13	38	38	NUM
easat-3801	289	14	%	%	NOUN
easat-3801	289	15	26	26	NUM
easat-3801	289	16	%	%	NOUN
easat-3801	289	17	22	22	NUM
easat-3801	289	18	%	%	NOUN
easat-3801	290	1	-0.24	-0.24	NOUN
easat-3801	290	2	%	%	NOUN
easat-3801	290	3	-0.24	-0.24	NOUN
easat-3801	290	4	%	%	NOUN
easat-3801	290	5	100	100	NUM
easat-3801	290	6	%	%	NOUN
easat-3801	290	7	8366	8366	NUM
easat-3801	290	8	edelweiss	edelweiss	PROPN
easat-3801	290	9	applied	apply	VERB
easat-3801	290	10	science	science	NOUN
easat-3801	290	11	and	and	CCONJ
easat-3801	290	12	technology	technology	NOUN
easat-3801	290	13	issn	issn	PROPN
easat-3801	290	14	:	:	PUNCT
easat-3801	290	15	2576	2576	NUM
easat-3801	290	16	-	-	SYM
easat-3801	290	17	8484	8484	NUM
easat-3801	290	18	vol	vol	NOUN
easat-3801	290	19	.	.	PROPN
easat-3801	290	20	8	8	NUM
easat-3801	290	21	,	,	PUNCT
easat-3801	290	22	no	no	INTJ
easat-3801	290	23	.	.	NOUN
easat-3801	291	1	6	6	NUM
easat-3801	291	2	:	:	SYM
easat-3801	291	3	8347	8347	NUM
easat-3801	291	4	-	-	SYM
easat-3801	291	5	8367	8367	NUM
easat-3801	291	6	,	,	PUNCT
easat-3801	291	7	2024	2024	NUM
easat-3801	291	8	doi	doi	NOUN
easat-3801	291	9	:	:	PUNCT
easat-3801	291	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	291	11	©	©	PROPN
easat-3801	291	12	2024	2024	NUM
easat-3801	291	13	by	by	ADP
easat-3801	291	14	the	the	DET
easat-3801	291	15	authors	author	NOUN
easat-3801	291	16	;	;	PUNCT
easat-3801	291	17	licensee	licensee	PROPN
easat-3801	291	18	learning	learning	NOUN
easat-3801	291	19	gate	gate	NOUN
easat-3801	291	20	7	7	NUM
easat-3801	291	21	.	.	PUNCT
easat-3801	291	22	conclusion	conclusion	NOUN
easat-3801	291	23	based	base	VERB
easat-3801	291	24	on	on	ADP
easat-3801	291	25	the	the	DET
easat-3801	291	26	information	information	NOUN
easat-3801	291	27	obtained	obtain	VERB
easat-3801	291	28	through	through	ADP
easat-3801	291	29	the	the	DET
easat-3801	291	30	operating	operate	VERB
easat-3801	291	31	profit	profit	NOUN
easat-3801	291	32	table	table	NOUN
easat-3801	291	33	,	,	PUNCT
easat-3801	291	34	which	which	PRON
easat-3801	291	35	describes	describe	VERB
easat-3801	291	36	the	the	DET
easat-3801	291	37	profitability	profitability	NOUN
easat-3801	291	38	of	of	ADP
easat-3801	291	39	each	each	DET
easat-3801	291	40	customer	customer	NOUN
easat-3801	291	41	,	,	PUNCT
easat-3801	291	42	it	it	PRON
easat-3801	291	43	has	have	AUX
easat-3801	291	44	become	become	VERB
easat-3801	291	45	possible	possible	ADJ
easat-3801	291	46	to	to	PART
easat-3801	291	47	classify	classify	VERB
easat-3801	291	48	customers	customer	NOUN
easat-3801	291	49	into	into	ADP
easat-3801	291	50	two	two	NUM
easat-3801	291	51	types	type	NOUN
easat-3801	291	52	:	:	PUNCT
easat-3801	291	53	7.1	7.1	NUM
easat-3801	291	54	.	.	PUNCT
easat-3801	292	1	profitable	profitable	ADJ
easat-3801	292	2	customers	customer	NOUN
easat-3801	292	3	through	through	ADP
easat-3801	292	4	the	the	DET
easat-3801	292	5	information	information	NOUN
easat-3801	292	6	in	in	ADP
easat-3801	292	7	table	table	NOUN
easat-3801	292	8	(	(	PUNCT
easat-3801	292	9	14	14	NUM
easat-3801	292	10	)	)	PUNCT
easat-3801	292	11	for	for	ADP
easat-3801	292	12	measuring	measure	VERB
easat-3801	292	13	the	the	DET
easat-3801	292	14	net	net	ADJ
easat-3801	292	15	operating	operating	NOUN
easat-3801	292	16	profit	profit	NOUN
easat-3801	292	17	for	for	ADP
easat-3801	292	18	each	each	DET
easat-3801	292	19	customer	customer	NOUN
easat-3801	292	20	,	,	PUNCT
easat-3801	292	21	it	it	PRON
easat-3801	292	22	is	be	AUX
easat-3801	292	23	clear	clear	ADJ
easat-3801	292	24	that	that	SCONJ
easat-3801	292	25	there	there	PRON
easat-3801	292	26	are	be	VERB
easat-3801	292	27	a	a	DET
easat-3801	292	28	number	number	NOUN
easat-3801	292	29	of	of	ADP
easat-3801	292	30	profitable	profitable	ADJ
easat-3801	292	31	customers	customer	NOUN
easat-3801	292	32	,	,	PUNCT
easat-3801	292	33	but	but	CCONJ
easat-3801	292	34	there	there	PRON
easat-3801	292	35	is	be	VERB
easat-3801	292	36	a	a	DET
easat-3801	292	37	noticeable	noticeable	ADJ
easat-3801	292	38	difference	difference	NOUN
easat-3801	292	39	in	in	ADP
easat-3801	292	40	their	their	PRON
easat-3801	292	41	profitability	profitability	NOUN
easat-3801	292	42	ratio	ratio	NOUN
easat-3801	292	43	,	,	PUNCT
easat-3801	292	44	namely	namely	ADV
easat-3801	292	45	(	(	PUNCT
easat-3801	292	46	a	a	PRON
easat-3801	292	47	,	,	PUNCT
easat-3801	292	48	b	b	NOUN
easat-3801	292	49	,	,	PUNCT
easat-3801	292	50	c	c	NOUN
easat-3801	292	51	,	,	PUNCT
easat-3801	292	52	d	d	NOUN
easat-3801	292	53	)	)	PUNCT
easat-3801	292	54	,	,	PUNCT
easat-3801	292	55	as	as	SCONJ
easat-3801	292	56	these	these	DET
easat-3801	292	57	customers	customer	NOUN
easat-3801	292	58	achieve	achieve	VERB
easat-3801	292	59	the	the	DET
easat-3801	292	60	highest	high	ADJ
easat-3801	292	61	profitability	profitability	NOUN
easat-3801	292	62	for	for	ADP
easat-3801	292	63	the	the	DET
easat-3801	292	64	company	company	NOUN
easat-3801	292	65	with	with	ADP
easat-3801	292	66	a	a	DET
easat-3801	292	67	profit	profit	NOUN
easat-3801	292	68	of	of	ADP
easat-3801	292	69	(	(	PUNCT
easat-3801	292	70	1,006,129,318	1,006,129,318	NOUN
easat-3801	292	71	)	)	PUNCT
easat-3801	292	72	dinars	dinar	NOUN
easat-3801	292	73	,	,	PUNCT
easat-3801	292	74	so	so	SCONJ
easat-3801	292	75	these	these	DET
easat-3801	292	76	customers	customer	NOUN
easat-3801	292	77	cover	cover	VERB
easat-3801	292	78	the	the	DET
easat-3801	292	79	loss	loss	NOUN
easat-3801	292	80	of	of	ADP
easat-3801	292	81	the	the	DET
easat-3801	292	82	rest	rest	NOUN
easat-3801	292	83	of	of	ADP
easat-3801	292	84	the	the	DET
easat-3801	292	85	customers	customer	NOUN
easat-3801	292	86	,	,	PUNCT
easat-3801	292	87	namely	namely	ADV
easat-3801	292	88	customer	customer	NOUN
easat-3801	292	89	(	(	PUNCT
easat-3801	292	90	k	k	X
easat-3801	292	91	,	,	PUNCT
easat-3801	292	92	m	m	PROPN
easat-3801	292	93	)	)	PUNCT
easat-3801	292	94	,	,	PUNCT
easat-3801	292	95	which	which	PRON
easat-3801	292	96	amounts	amount	VERB
easat-3801	292	97	to	to	ADP
easat-3801	292	98	(	(	PUNCT
easat-3801	292	99	-4792490	-4792490	ADJ
easat-3801	292	100	)	)	PUNCT
easat-3801	292	101	dinars	dinar	NOUN
easat-3801	292	102	,	,	PUNCT
easat-3801	292	103	so	so	SCONJ
easat-3801	292	104	the	the	DET
easat-3801	292	105	company	company	NOUN
easat-3801	292	106	must	must	AUX
easat-3801	292	107	build	build	VERB
easat-3801	292	108	the	the	DET
easat-3801	292	109	best	good	ADJ
easat-3801	292	110	relationship	relationship	NOUN
easat-3801	292	111	with	with	ADP
easat-3801	292	112	the	the	DET
easat-3801	292	113	welcoming	welcome	VERB
easat-3801	292	114	customers	customer	NOUN
easat-3801	292	115	,	,	PUNCT
easat-3801	292	116	especially	especially	ADV
easat-3801	292	117	customer	customer	NOUN
easat-3801	292	118	(	(	PUNCT
easat-3801	292	119	b	b	NOUN
easat-3801	292	120	)	)	PUNCT
easat-3801	292	121	,	,	PUNCT
easat-3801	292	122	because	because	SCONJ
easat-3801	292	123	he	he	PRON
easat-3801	292	124	achieves	achieve	VERB
easat-3801	292	125	the	the	DET
easat-3801	292	126	highest	high	ADJ
easat-3801	292	127	profitability	profitability	NOUN
easat-3801	292	128	compared	compare	VERB
easat-3801	292	129	to	to	ADP
easat-3801	292	130	the	the	DET
easat-3801	292	131	rest	rest	NOUN
easat-3801	292	132	of	of	ADP
easat-3801	292	133	the	the	DET
easat-3801	292	134	customers	customer	NOUN
easat-3801	292	135	,	,	PUNCT
easat-3801	292	136	as	as	SCONJ
easat-3801	292	137	there	there	PRON
easat-3801	292	138	is	be	VERB
easat-3801	292	139	a	a	DET
easat-3801	292	140	noticeable	noticeable	ADJ
easat-3801	292	141	difference	difference	NOUN
easat-3801	292	142	from	from	ADP
easat-3801	292	143	the	the	DET
easat-3801	292	144	rest	rest	NOUN
easat-3801	292	145	of	of	ADP
easat-3801	292	146	the	the	DET
easat-3801	292	147	profitable	profitable	ADJ
easat-3801	292	148	customers	customer	NOUN
easat-3801	292	149	.	.	PUNCT
easat-3801	293	1	•	•	NUM
easat-3801	293	2	the	the	DET
easat-3801	293	3	reason	reason	NOUN
easat-3801	293	4	for	for	ADP
easat-3801	293	5	the	the	DET
easat-3801	293	6	difference	difference	NOUN
easat-3801	293	7	in	in	ADP
easat-3801	293	8	customer	customer	NOUN
easat-3801	293	9	profitability	profitability	NOUN
easat-3801	293	10	is	be	AUX
easat-3801	293	11	due	due	ADJ
easat-3801	293	12	to	to	ADP
easat-3801	293	13	the	the	DET
easat-3801	293	14	following	following	ADJ
easat-3801	293	15	reasons	reason	NOUN
easat-3801	293	16	:	:	PUNCT
easat-3801	293	17	a.	a.	NOUN
easat-3801	293	18	the	the	DET
easat-3801	293	19	volume	volume	NOUN
easat-3801	293	20	of	of	ADP
easat-3801	293	21	sales	sale	NOUN
easat-3801	293	22	purchased	purchase	VERB
easat-3801	293	23	by	by	ADP
easat-3801	293	24	the	the	DET
easat-3801	293	25	customer	customer	NOUN
easat-3801	293	26	b.	b.	PROPN
easat-3801	294	1	the	the	DET
easat-3801	294	2	costs	cost	NOUN
easat-3801	294	3	allocated	allocate	VERB
easat-3801	294	4	to	to	ADP
easat-3801	294	5	each	each	DET
easat-3801	294	6	customer	customer	NOUN
easat-3801	294	7	through	through	ADP
easat-3801	294	8	these	these	DET
easat-3801	294	9	reasons	reason	NOUN
easat-3801	294	10	,	,	PUNCT
easat-3801	294	11	the	the	DET
easat-3801	294	12	company	company	NOUN
easat-3801	294	13	must	must	AUX
easat-3801	294	14	pay	pay	VERB
easat-3801	294	15	attention	attention	NOUN
easat-3801	294	16	to	to	ADP
easat-3801	294	17	profitable	profitable	ADJ
easat-3801	294	18	customers	customer	NOUN
easat-3801	294	19	and	and	CCONJ
easat-3801	294	20	build	build	VERB
easat-3801	294	21	a	a	DET
easat-3801	294	22	strong	strong	ADJ
easat-3801	294	23	relationship	relationship	NOUN
easat-3801	294	24	with	with	ADP
easat-3801	294	25	them	they	PRON
easat-3801	294	26	through	through	ADP
easat-3801	294	27	customer	customer	NOUN
easat-3801	294	28	relationship	relationship	NOUN
easat-3801	294	29	management	management	NOUN
easat-3801	294	30	.	.	PUNCT
easat-3801	295	1	in	in	ADP
easat-3801	295	2	addition	addition	NOUN
easat-3801	295	3	,	,	PUNCT
easat-3801	295	4	the	the	DET
easat-3801	295	5	company	company	NOUN
easat-3801	295	6	must	must	AUX
easat-3801	295	7	also	also	ADV
easat-3801	295	8	study	study	VERB
easat-3801	295	9	the	the	DET
easat-3801	295	10	rest	rest	NOUN
easat-3801	295	11	of	of	ADP
easat-3801	295	12	the	the	DET
easat-3801	295	13	profitable	profitable	ADJ
easat-3801	295	14	customers	customer	NOUN
easat-3801	295	15	and	and	CCONJ
easat-3801	295	16	improve	improve	VERB
easat-3801	295	17	their	their	PRON
easat-3801	295	18	profitability	profitability	NOUN
easat-3801	295	19	by	by	ADP
easat-3801	295	20	reviewing	review	VERB
easat-3801	295	21	the	the	DET
easat-3801	295	22	above	above	ADJ
easat-3801	295	23	reasons	reason	NOUN
easat-3801	295	24	.	.	PUNCT
easat-3801	296	1	the	the	DET
easat-3801	296	2	reason	reason	NOUN
easat-3801	296	3	for	for	ADP
easat-3801	296	4	the	the	DET
easat-3801	296	5	difference	difference	NOUN
easat-3801	296	6	in	in	ADP
easat-3801	296	7	customer	customer	NOUN
easat-3801	296	8	costs	cost	NOUN
easat-3801	296	9	is	be	AUX
easat-3801	296	10	due	due	ADJ
easat-3801	296	11	to	to	ADP
easat-3801	296	12	the	the	DET
easat-3801	296	13	difference	difference	NOUN
easat-3801	296	14	in	in	ADP
easat-3801	296	15	quantities	quantity	NOUN
easat-3801	296	16	and	and	CCONJ
easat-3801	296	17	ratios	ratio	NOUN
easat-3801	296	18	of	of	ADP
easat-3801	296	19	time	time	NOUN
easat-3801	296	20	and	and	CCONJ
easat-3801	296	21	cost	cost	NOUN
easat-3801	296	22	drivers	driver	NOUN
easat-3801	296	23	.	.	PUNCT
easat-3801	297	1	for	for	ADP
easat-3801	297	2	example	example	NOUN
easat-3801	297	3	,	,	PUNCT
easat-3801	297	4	there	there	PRON
easat-3801	297	5	are	be	VERB
easat-3801	297	6	some	some	DET
easat-3801	297	7	customers	customer	NOUN
easat-3801	297	8	whose	whose	DET
easat-3801	297	9	required	require	VERB
easat-3801	297	10	product	product	NOUN
easat-3801	297	11	size	size	NOUN
easat-3801	297	12	does	do	AUX
easat-3801	297	13	not	not	PART
easat-3801	297	14	match	match	VERB
easat-3801	297	15	the	the	DET
easat-3801	297	16	cost	cost	NOUN
easat-3801	297	17	price	price	NOUN
easat-3801	297	18	,	,	PUNCT
easat-3801	297	19	preparation	preparation	NOUN
easat-3801	297	20	,	,	PUNCT
easat-3801	297	21	transportation	transportation	NOUN
easat-3801	297	22	and	and	CCONJ
easat-3801	297	23	shipping	shipping	NOUN
easat-3801	297	24	.	.	PUNCT
easat-3801	298	1	7.2	7.2	NUM
easat-3801	298	2	.	.	PUNCT
easat-3801	299	1	unprofitable	unprofitable	ADJ
easat-3801	299	2	customers	customer	NOUN
easat-3801	299	3	through	through	ADP
easat-3801	299	4	the	the	DET
easat-3801	299	5	information	information	NOUN
easat-3801	299	6	reached	reach	VERB
easat-3801	299	7	in	in	ADP
easat-3801	299	8	table	table	NOUN
easat-3801	299	9	(	(	PUNCT
easat-3801	299	10	14	14	NUM
easat-3801	299	11	)	)	PUNCT
easat-3801	299	12	about	about	ADP
easat-3801	299	13	the	the	DET
easat-3801	299	14	operating	operate	VERB
easat-3801	299	15	profit	profit	NOUN
easat-3801	299	16	for	for	ADP
easat-3801	299	17	each	each	DET
easat-3801	299	18	customer	customer	NOUN
easat-3801	299	19	,	,	PUNCT
easat-3801	299	20	we	we	PRON
easat-3801	299	21	find	find	VERB
easat-3801	299	22	that	that	SCONJ
easat-3801	299	23	there	there	PRON
easat-3801	299	24	are	be	VERB
easat-3801	299	25	unprofitable	unprofitable	ADJ
easat-3801	299	26	customers	customer	NOUN
easat-3801	299	27	(	(	PUNCT
easat-3801	299	28	k	k	X
easat-3801	299	29	,	,	PUNCT
easat-3801	299	30	m	m	NOUN
easat-3801	299	31	)	)	PUNCT
easat-3801	299	32	with	with	ADP
easat-3801	299	33	a	a	DET
easat-3801	299	34	loss	loss	NOUN
easat-3801	299	35	of(-4792490	of(-4792490	NOUN
easat-3801	299	36	)	)	PUNCT
easat-3801	299	37	dinars	dinar	NOUN
easat-3801	299	38	,	,	PUNCT
easat-3801	299	39	so	so	SCONJ
easat-3801	299	40	the	the	DET
easat-3801	299	41	company	company	NOUN
easat-3801	299	42	must	must	AUX
easat-3801	299	43	take	take	VERB
easat-3801	299	44	the	the	DET
easat-3801	299	45	appropriate	appropriate	ADJ
easat-3801	299	46	action	action	NOUN
easat-3801	299	47	for	for	ADP
easat-3801	299	48	unprofitable	unprofitable	ADJ
easat-3801	299	49	customers	customer	NOUN
easat-3801	299	50	.	.	PUNCT
easat-3801	300	1	copyright	copyright	NOUN
easat-3801	300	2	:	:	PUNCT
easat-3801	300	3	©	©	PROPN
easat-3801	300	4	2024	2024	NUM
easat-3801	300	5	by	by	ADP
easat-3801	300	6	the	the	DET
easat-3801	300	7	authors	author	NOUN
easat-3801	300	8	.	.	PUNCT
easat-3801	301	1	this	this	DET
easat-3801	301	2	article	article	NOUN
easat-3801	301	3	is	be	AUX
easat-3801	301	4	an	an	DET
easat-3801	301	5	open	open	ADJ
easat-3801	301	6	access	access	NOUN
easat-3801	301	7	article	article	NOUN
easat-3801	301	8	distributed	distribute	VERB
easat-3801	301	9	under	under	ADP
easat-3801	301	10	the	the	DET
easat-3801	301	11	terms	term	NOUN
easat-3801	301	12	and	and	CCONJ
easat-3801	301	13	conditions	condition	NOUN
easat-3801	301	14	of	of	ADP
easat-3801	301	15	the	the	DET
easat-3801	301	16	creative	creative	ADJ
easat-3801	301	17	commons	common	NOUN
easat-3801	301	18	attribution	attribution	NOUN
easat-3801	301	19	(	(	PUNCT
easat-3801	301	20	cc	cc	NOUN
easat-3801	301	21	by	by	ADP
easat-3801	301	22	)	)	PUNCT
easat-3801	301	23	license	license	NOUN
easat-3801	301	24	(	(	PUNCT
easat-3801	301	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3801	301	26	)	)	PUNCT
easat-3801	301	27	.	.	PUNCT
easat-3801	302	1	references	reference	NOUN
easat-3801	302	2	[	[	X
easat-3801	302	3	1	1	X
easat-3801	302	4	]	]	PUNCT
easat-3801	302	5	ana	ana	PROPN
easat-3801	302	6	paula	paula	PROPN
easat-3801	302	7	beek	beek	PROPN
easat-3801	302	8	dasilva	dasilva	PROPN
easat-3801	302	9	,	,	PUNCT
easat-3801	302	10	porter	porter	NOUN
easat-3801	302	11	jones	jones	PROPN
easat-3801	302	12	,	,	PUNCT
easat-3801	302	13	harry	harry	PROPN
easat-3801	302	14	liv	liv	PROPN
easat-3801	302	15	,	,	PUNCT
easat-3801	302	16	xyaoran	xyaoran	PROPN
easat-3801	303	1	zhang	zhang	PROPN
easat-3801	303	2	,	,	PUNCT
easat-3801	303	3	derek	derek	PROPN
easat-3801	303	4	haas	haas	PROPN
easat-3801	303	5	.	.	PUNCT
easat-3801	304	1	2024	2024	NUM
easat-3801	304	2	.	.	PUNCT
easat-3801	305	1	‘	'	PUNCT
easat-3801	305	2	’	'	PUNCT
easat-3801	305	3	improvements	improvement	NOUN
easat-3801	305	4	in	in	ADP
easat-3801	305	5	technology	technology	NOUN
easat-3801	305	6	and	and	CCONJ
easat-3801	305	7	the	the	DET
easat-3801	305	8	expanding	expand	VERB
easat-3801	305	9	role	role	NOUN
easat-3801	305	10	of	of	ADP
easat-3801	305	11	time	time	NOUN
easat-3801	305	12	-	-	PUNCT
easat-3801	305	13	driven	drive	VERB
easat-3801	305	14	,	,	PUNCT
easat-3801	305	15	activity	activity	NOUN
easat-3801	305	16	-	-	PUNCT
easat-3801	305	17	based	base	VERB
easat-3801	305	18	costing	costing	NOUN
easat-3801	305	19	to	to	PART
easat-3801	305	20	increase	increase	VERB
easat-3801	305	21	value	value	NOUN
easat-3801	305	22	in	in	ADP
easat-3801	305	23	healthcare	healthcare	NOUN
easat-3801	305	24	provider	provider	NOUN
easat-3801	305	25	organizations	organization	NOUN
easat-3801	305	26	:	:	PUNCT
easat-3801	305	27	a	a	DET
easat-3801	305	28	literature	literature	NOUN
easat-3801	305	29	review	review	NOUN
easat-3801	305	30	‘	'	PUNCT
easat-3801	305	31	’	'	PUNCT
easat-3801	305	32	front	front	ADJ
easat-3801	305	33	.	.	PUNCT
easat-3801	306	1	pharmacol	pharmacol	PROPN
easat-3801	306	2	.	.	PROPN
easat-3801	306	3	,	,	PUNCT
easat-3801	306	4	21	21	NUM
easat-3801	306	5	may	may	PROPN
easat-3801	306	6	2024	2024	NUM
easat-3801	306	7	sec	sec	PROPN
easat-3801	306	8	.	.	PUNCT
easat-3801	307	1	drugs	drug	NOUN
easat-3801	307	2	outcomes	outcome	NOUN
easat-3801	307	3	research	research	NOUN
easat-3801	307	4	and	and	CCONJ
easat-3801	307	5	policies	policy	NOUN
easat-3801	307	6	volume	volume	NOUN
easat-3801	307	7	15	15	NUM
easat-3801	307	8	.	.	PUNCT
easat-3801	308	1	[	[	X
easat-3801	308	2	2	2	X
easat-3801	308	3	]	]	PUNCT
easat-3801	308	4	demeere	demeere	ADP
easat-3801	308	5	nathalie	nathalie	PROPN
easat-3801	308	6	,	,	PUNCT
easat-3801	308	7	kristof	kristof	PROPN
easat-3801	308	8	stouthuysen	stouthuysen	PROPN
easat-3801	308	9	,	,	PUNCT
easat-3801	308	10	filip	filip	PROPN
easat-3801	308	11	roodhooft	roodhooft	PROPN
easat-3801	308	12	,	,	PUNCT
easat-3801	308	13	2009	2009	NUM
easat-3801	308	14	‘	'	PUNCT
easat-3801	308	15	’	'	PUNCT
easat-3801	308	16	time	time	NOUN
easat-3801	308	17	-	-	PUNCT
easat-3801	308	18	driven	drive	VERB
easat-3801	308	19	activity	activity	NOUN
easat-3801	308	20	-	-	PUNCT
easat-3801	308	21	based	base	VERB
easat-3801	308	22	costing	costing	NOUN
easat-3801	308	23	in	in	ADP
easat-3801	308	24	an	an	DET
easat-3801	308	25	outpatient	outpatient	NOUN
easat-3801	308	26	clinic	clinic	NOUN
easat-3801	308	27	environment	environment	NOUN
easat-3801	308	28	:	:	PUNCT
easat-3801	308	29	development	development	NOUN
easat-3801	308	30	,	,	PUNCT
easat-3801	308	31	relevance	relevance	NOUN
easat-3801	308	32	and	and	CCONJ
easat-3801	308	33	managerial	managerial	ADJ
easat-3801	308	34	impact	impact	NOUN
easat-3801	308	35	‘	'	PUNCT
easat-3801	308	36	’	'	PUNCT
easat-3801	308	37	journal	journal	PROPN
easat-3801	308	38	health	health	NOUN
easat-3801	308	39	policy	policy	NOUN
easat-3801	308	40	,	,	PUNCT
easat-3801	308	41	october	october	PROPN
easat-3801	308	42	2009	2009	NUM
easat-3801	308	43	,	,	PUNCT
easat-3801	308	44	pages	page	NOUN
easat-3801	308	45	296	296	NUM
easat-3801	308	46	-	-	SYM
easat-3801	308	47	304	304	NUM
easat-3801	308	48	.	.	PUNCT
easat-3801	309	1	[	[	X
easat-3801	309	2	3	3	X
easat-3801	309	3	]	]	X
easat-3801	309	4	devon	devon	PROPN
easat-3801	309	5	lefever	lefever	PROPN
easat-3801	309	6	md	md	PROPN
easat-3801	309	7	1,philip	1,philip	PROPN
easat-3801	309	8	louie	louie	PROPN
easat-3801	309	9	md	md	PROPN
easat-3801	309	10	,	,	PUNCT
easat-3801	309	11	michelle	michelle	PROPN
easat-3801	309	12	gilbert	gilbert	PROPN
easat-3801	309	13	pa	pa	PROPN
easat-3801	309	14	-	-	PROPN
easat-3801	309	15	c	c	PROPN
easat-3801	309	16	2,caroline	2,caroline	PRON
easat-3801	309	17	drolet	drolet	VERB
easat-3801	309	18	phd	phd	PROPN
easat-3801	309	19	2,joseph	2,joseph	PROPN
easat-3801	309	20	strunk	strunk	NOUN
easat-3801	309	21	md	md	PROPN
easat-3801	309	22	2,kelly	2,kelly	PROPN
easat-3801	309	23	cornett	cornett	PROPN
easat-3801	309	24	gomes	gome	NOUN
easat-3801	309	25	phd	phd	PROPN
easat-3801	309	26	2,jean	2,jean	PROPN
easat-3801	309	27	-	-	PUNCT
easat-3801	309	28	christophe	christophe	NOUN
easat-3801	309	29	leveque	leveque	ADJ
easat-3801	309	30	md	md	PROPN
easat-3801	309	31	1,venu	1,venu	PROPN
easat-3801	309	32	nemani	nemani	PROPN
easat-3801	309	33	md	md	PROPN
easat-3801	309	34	,	,	PUNCT
easat-3801	309	35	phd	phd	PROPN
easat-3801	309	36	3,rajiv	3,rajiv	PROPN
easat-3801	309	37	sethi	sethi	PROPN
easat-3801	309	38	md	md	PROPN
easat-3801	309	39	4	4	NUM
easat-3801	309	40	,	,	PUNCT
easat-3801	309	41	2023	2023	NUM
easat-3801	309	42	’’	’'	PUNCT
easat-3801	309	43	p64	p64	NOUN
easat-3801	309	44	.	.	PUNCT
easat-3801	310	1	monthly	monthly	ADJ
easat-3801	310	2	multidisciplinary	multidisciplinary	ADJ
easat-3801	310	3	adult	adult	NOUN
easat-3801	310	4	spinal	spinal	NOUN
easat-3801	310	5	deformity	deformity	NOUN
easat-3801	310	6	conference	conference	NOUN
easat-3801	310	7	is	be	AUX
easat-3801	310	8	highly	highly	ADV
easat-3801	310	9	cost	cost	NOUN
easat-3801	310	10	-	-	PUNCT
easat-3801	310	11	effective	effective	ADJ
easat-3801	310	12	:	:	PUNCT
easat-3801	310	13	cost	cost	NOUN
easat-3801	310	14	-	-	PUNCT
easat-3801	310	15	analysis	analysis	NOUN
easat-3801	310	16	utilizing	utilize	VERB
easat-3801	310	17	lean	lean	ADJ
easat-3801	310	18	methodology	methodology	NOUN
easat-3801	310	19	and	and	CCONJ
easat-3801	310	20	time	time	NOUN
easat-3801	310	21	-	-	PUNCT
easat-3801	310	22	driven	drive	VERB
easat-3801	310	23	activity	activity	NOUN
easat-3801	310	24	-	-	PUNCT
easat-3801	310	25	based	base	VERB
easat-3801	310	26	costing	costing	NOUN
easat-3801	310	27	’’	’'	PUNCT
easat-3801	310	28	the	the	DET
easat-3801	310	29	spine	spine	ADJ
easat-3801	310	30	journalvolume	journalvolume	NOUN
easat-3801	310	31	23	23	NUM
easat-3801	310	32	,	,	PUNCT
easat-3801	310	33	issue	issue	NOUN
easat-3801	310	34	9	9	NUM
easat-3801	310	35	,	,	PUNCT
easat-3801	310	36	supplement	supplement	NOUN
easat-3801	310	37	,	,	PUNCT
easat-3801	310	38	september	september	PROPN
easat-3801	310	39	2023	2023	NUM
easat-3801	310	40	,	,	PUNCT
easat-3801	310	41	page	page	NOUN
easat-3801	310	42	s138	s138	PROPN
easat-3801	311	1	[	[	X
easat-3801	311	2	4	4	NUM
easat-3801	311	3	]	]	PUNCT
easat-3801	311	4	erik	erik	PROPN
easat-3801	311	5	hooijer	hooijer	PROPN
easat-3801	311	6	,	,	PUNCT
easat-3801	311	7	2023	2023	NUM
easat-3801	311	8	.	.	PUNCT
easat-3801	312	1	‘	'	PUNCT
easat-3801	312	2	’	'	PUNCT
easat-3801	312	3	time	time	NOUN
easat-3801	312	4	driven	drive	VERB
easat-3801	312	5	activity	activity	NOUN
easat-3801	312	6	based	base	VERB
easat-3801	312	7	costing	cost	VERB
easat-3801	312	8	(	(	PUNCT
easat-3801	312	9	tdabc	tdabc	PROPN
easat-3801	312	10	):	):	PUNCT
easat-3801	312	11	a	a	DET
easat-3801	312	12	complete	complete	ADJ
easat-3801	312	13	guide	guide	NOUN
easat-3801	312	14	’’	’'	PUNCT
easat-3801	312	15	https://www.costperform.com/time-driven-activity-based-costing-tdabc-a-complete-guide/.	https://www.costperform.com/time-driven-activity-based-costing-tdabc-a-complete-guide/.	ADV
easat-3801	313	1	[	[	X
easat-3801	313	2	5	5	NUM
easat-3801	313	3	]	]	PUNCT
easat-3801	313	4	feimster	feimster	NOUN
easat-3801	313	5	steven	steven	PROPN
easat-3801	313	6	p	p	PROPN
easat-3801	313	7	,	,	PUNCT
easat-3801	313	8	2022	2022	NUM
easat-3801	313	9	.	.	PUNCT
easat-3801	314	1	‘	'	PUNCT
easat-3801	314	2	’	'	PUNCT
easat-3801	314	3	the	the	DET
easat-3801	314	4	importance	importance	NOUN
easat-3801	314	5	of	of	ADP
easat-3801	314	6	a	a	DET
easat-3801	314	7	customer	customer	NOUN
easat-3801	314	8	profitability	profitability	NOUN
easat-3801	314	9	analysis	analysis	NOUN
easat-3801	314	10	in	in	ADP
easat-3801	314	11	today	today	NOUN
easat-3801	314	12	’s	’s	PART
easat-3801	314	13	market	market	NOUN
easat-3801	314	14	‘	'	PUNCT
easat-3801	314	15	’	'	PUNCT
easat-3801	314	16	https://www.kmco.com/insights/resource-center/article/looking-forward	https://www.kmco.com/insights/resource-center/article/looking-forward	ADV
easat-3801	314	17	.	.	PUNCT
easat-3801	315	1	[	[	X
easat-3801	315	2	6	6	X
easat-3801	315	3	]	]	PUNCT
easat-3801	315	4	gervais	gervais	PROPN
easat-3801	315	5	michel	michel	PROPN
easat-3801	315	6	,	,	PUNCT
easat-3801	315	7	yves	yve	NOUN
easat-3801	315	8	levant	levant	PROPN
easat-3801	315	9	,	,	PUNCT
easat-3801	315	10	charles	charles	PROPN
easat-3801	315	11	ducrocq	ducrocq	PROPN
easat-3801	315	12	,	,	PUNCT
easat-3801	315	13	2010	2010	NUM
easat-3801	315	14	‘	'	PUNCT
easat-3801	315	15	’	'	PUNCT
easat-3801	315	16	time	time	NOUN
easat-3801	315	17	-	-	PUNCT
easat-3801	315	18	driven	drive	VERB
easat-3801	315	19	activity	activity	NOUN
easat-3801	315	20	-	-	PUNCT
easat-3801	315	21	based	base	VERB
easat-3801	315	22	costing	costing	NOUN
easat-3801	315	23	(	(	PUNCT
easat-3801	315	24	tdabc	tdabc	PROPN
easat-3801	315	25	):	):	PUNCT
easat-3801	315	26	an	an	DET
easat-3801	315	27	initial	initial	ADJ
easat-3801	315	28	appraisal	appraisal	NOUN
easat-3801	315	29	through	through	ADP
easat-3801	315	30	a	a	DET
easat-3801	315	31	longitudinal	longitudinal	ADJ
easat-3801	315	32	case	case	NOUN
easat-3801	315	33	study	study	NOUN
easat-3801	315	34	’’	’'	PUNCT
easat-3801	315	35	journal	journal	NOUN
easat-3801	315	36	of	of	ADP
easat-3801	315	37	applied	apply	VERB
easat-3801	315	38	management	management	NOUN
easat-3801	315	39	accounting	accounting	NOUN
easat-3801	315	40	research	research	NOUN
easat-3801	315	41	.	.	PUNCT
easat-3801	316	1	[	[	X
easat-3801	316	2	7	7	X
easat-3801	316	3	]	]	X
easat-3801	316	4	järvinen	järvinen	PROPN
easat-3801	316	5	janne	janne	PROPN
easat-3801	316	6	,	,	PUNCT
easat-3801	316	7	kim	kim	PROPN
easat-3801	316	8	väätäjä	väätäjä	PROPN
easat-3801	316	9	,	,	PUNCT
easat-3801	316	10	2018	2018	NUM
easat-3801	316	11	‘	'	PUNCT
easat-3801	316	12	’	'	PUNCT
easat-3801	316	13	customer	customer	NOUN
easat-3801	316	14	profitability	profitability	NOUN
easat-3801	316	15	analysis	analysis	NOUN
easat-3801	316	16	using	use	VERB
easat-3801	316	17	time	time	NOUN
easat-3801	316	18	driven	drive	VERB
easat-3801	316	19	activity	activity	NOUN
easat-3801	316	20	based	base	VERB
easat-3801	316	21	costing	costing	NOUN
easat-3801	316	22	:	:	PUNCT
easat-3801	316	23	three	three	NUM
easat-3801	316	24	interventionist	interventionist	ADJ
easat-3801	316	25	case	case	NOUN
easat-3801	316	26	studies	study	NOUN
easat-3801	316	27	‘	'	PUNCT
easat-3801	316	28	’	'	PUNCT
easat-3801	316	29	njb	njb	PROPN
easat-3801	316	30	vol	vol	NOUN
easat-3801	316	31	.	.	PROPN
easat-3801	316	32	67	67	NUM
easat-3801	316	33	,	,	PUNCT
easat-3801	316	34	no	no	INTJ
easat-3801	316	35	.	.	NOUN
easat-3801	316	36	1	1	NUM
easat-3801	316	37	(	(	PUNCT
easat-3801	316	38	spring	spring	NOUN
easat-3801	316	39	2018	2018	NUM
easat-3801	316	40	)	)	PUNCT
easat-3801	316	41	.	.	PUNCT
easat-3801	317	1	[	[	X
easat-3801	317	2	8	8	NUM
easat-3801	317	3	]	]	X
easat-3801	317	4	radiol	radiol	NOUN
easat-3801	317	5	br	br	PROPN
easat-3801	317	6	j	j	PROPN
easat-3801	317	7	,	,	PUNCT
easat-3801	317	8	2021	2021	NUM
easat-3801	317	9	.	.	PUNCT
easat-3801	318	1	‘	'	PUNCT
easat-3801	318	2	’	'	PUNCT
easat-3801	318	3	basics	basic	NOUN
easat-3801	318	4	of	of	ADP
easat-3801	318	5	time	time	NOUN
easat-3801	318	6	-	-	PUNCT
easat-3801	318	7	driven	drive	VERB
easat-3801	318	8	activity	activity	NOUN
easat-3801	318	9	-	-	PUNCT
easat-3801	318	10	based	base	VERB
easat-3801	318	11	costing	costing	NOUN
easat-3801	318	12	(	(	PUNCT
easat-3801	318	13	tdabc	tdabc	PROPN
easat-3801	318	14	)	)	PUNCT
easat-3801	318	15	and	and	CCONJ
easat-3801	318	16	applications	application	NOUN
easat-3801	318	17	in	in	ADP
easat-3801	318	18	breast	breast	NOUN
easat-3801	318	19	imaging	imaging	NOUN
easat-3801	318	20	’’	’'	PUNCT
easat-3801	318	21	,	,	PUNCT
easat-3801	318	22	an	an	DET
easat-3801	318	23	international	international	ADJ
easat-3801	318	24	journal	journal	NOUN
easat-3801	318	25	of	of	ADP
easat-3801	318	26	radiology	radiology	NOUN
easat-3801	318	27	radiation	radiation	NOUN
easat-3801	318	28	oncology	oncology	NOUN
easat-3801	318	29	and	and	CCONJ
easat-3801	318	30	all	all	DET
easat-3801	318	31	related	related	ADJ
easat-3801	318	32	services	service	NOUN
easat-3801	318	33	,	,	PUNCT
easat-3801	318	34	published	publish	VERB
easat-3801	318	35	online	online	ADV
easat-3801	318	36	2021	2021	NUM
easat-3801	318	37	mar	mar	PROPN
easat-3801	318	38	2	2	NUM
easat-3801	318	39	.	.	PUNCT
easat-3801	318	40	doi	doi	NOUN
easat-3801	318	41	:	:	PUNCT
easat-3801	318	42	2	2	NUM
easat-3801	318	43	.	.	X
easat-3801	318	44	doi	doi	NOUN
easat-3801	318	45	:	:	PUNCT
easat-3801	318	46	10.1259	10.1259	NUM
easat-3801	318	47	/	/	SYM
easat-3801	318	48	bjr.20201138	bjr.20201138	NUM
easat-3801	318	49	.	.	PUNCT
easat-3801	319	1	[	[	X
easat-3801	319	2	9	9	NUM
easat-3801	319	3	]	]	PUNCT
easat-3801	319	4	saravana	saravana	PROPN
easat-3801	319	5	kumar	kumar	PROPN
easat-3801	319	6	,	,	PUNCT
easat-3801	319	7	2022	2022	NUM
easat-3801	319	8	.	.	PUNCT
easat-3801	320	1	‘	'	PUNCT
easat-3801	320	2	’	'	PUNCT
easat-3801	320	3	customer	customer	NOUN
easat-3801	320	4	retention	retention	NOUN
easat-3801	320	5	versus	versus	ADP
easat-3801	320	6	customer	customer	NOUN
easat-3801	320	7	acquisition	acquisition	NOUN
easat-3801	320	8	‘	'	PUNCT
easat-3801	320	9	’	'	PUNCT
easat-3801	320	10	dec	dec	PROPN
easat-3801	320	11	12	12	NUM
easat-3801	320	12	,	,	PUNCT
easat-3801	320	13	2022,07:45am	2022,07:45am	NUM
easat-3801	320	14	est	est	NOUN
easat-3801	320	15	,	,	PUNCT
easat-3801	320	16	https://www.forbes.com/councils/forbesbusinesscouncil/2022/12/12/customer-retention-versus-customeracquisition/.	https://www.forbes.com/councils/forbesbusinesscouncil/2022/12/12/customer-retention-versus-customeracquisition/.	PROPN
easat-3801	320	17	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3801	320	18	https://www.costperform.com/time-driven-activity-based-costing-tdabc-a-complete-guide/	https://www.costperform.com/time-driven-activity-based-costing-tdabc-a-complete-guide/	PROPN
easat-3801	320	19	8367	8367	NUM
easat-3801	320	20	edelweiss	edelweiss	PROPN
easat-3801	320	21	applied	apply	VERB
easat-3801	320	22	science	science	NOUN
easat-3801	320	23	and	and	CCONJ
easat-3801	320	24	technology	technology	NOUN
easat-3801	320	25	issn	issn	PROPN
easat-3801	320	26	:	:	PUNCT
easat-3801	320	27	2576	2576	NUM
easat-3801	320	28	-	-	SYM
easat-3801	320	29	8484	8484	NUM
easat-3801	320	30	vol	vol	NOUN
easat-3801	320	31	.	.	PROPN
easat-3801	320	32	8	8	NUM
easat-3801	320	33	,	,	PUNCT
easat-3801	320	34	no	no	INTJ
easat-3801	320	35	.	.	NOUN
easat-3801	321	1	6	6	NUM
easat-3801	321	2	:	:	SYM
easat-3801	321	3	8347	8347	NUM
easat-3801	321	4	-	-	SYM
easat-3801	321	5	8367	8367	NUM
easat-3801	321	6	,	,	PUNCT
easat-3801	321	7	2024	2024	NUM
easat-3801	321	8	doi	doi	NOUN
easat-3801	321	9	:	:	PUNCT
easat-3801	321	10	10.55214/25768484.v8i6.3801	10.55214/25768484.v8i6.3801	NUM
easat-3801	321	11	©	©	PROPN
easat-3801	321	12	2024	2024	NUM
easat-3801	321	13	by	by	ADP
easat-3801	321	14	the	the	DET
easat-3801	321	15	authors	author	NOUN
easat-3801	321	16	;	;	PUNCT
easat-3801	321	17	licensee	licensee	PROPN
easat-3801	321	18	learning	learning	NOUN
easat-3801	321	19	gate	gate	NOUN
easat-3801	322	1	[	[	X
easat-3801	322	2	10	10	NUM
easat-3801	322	3	]	]	X
easat-3801	322	4	kemal	kemal	PROPN
easat-3801	322	5	enes	enes	PROPN
easat-3801	322	6	,	,	PUNCT
easat-3801	322	7	levent	levent	PROPN
easat-3801	322	8	kosan	kosan	NOUN
easat-3801	322	9	:	:	PUNCT
easat-3801	322	10	2024	2024	NUM
easat-3801	322	11	"	"	PUNCT
easat-3801	322	12	using	use	VERB
easat-3801	322	13	time	time	NOUN
easat-3801	322	14	–	–	PUNCT
easat-3801	322	15	driven	drive	VERB
easat-3801	322	16	activity	activity	NOUN
easat-3801	322	17	based	base	VERB
easat-3801	322	18	costing	cost	VERB
easat-3801	322	19	in	in	ADP
easat-3801	322	20	restaurant	restaurant	NOUN
easat-3801	322	21	business	business	NOUN
easat-3801	322	22	:	:	PUNCT
easat-3801	322	23	levelled	level	VERB
easat-3801	322	24	application	application	NOUN
easat-3801	322	25	of	of	ADP
easat-3801	322	26	a	a	DET
easat-3801	322	27	case	case	NOUN
easat-3801	322	28	study	study	NOUN
easat-3801	322	29	"	"	PUNCT
easat-3801	322	30	heliyon	heliyon	NOUN
easat-3801	322	31	volume	volume	NOUN
easat-3801	322	32	10	10	NUM
easat-3801	322	33	issue	issue	NOUN
easat-3801	322	34	4	4	NUM
easat-3801	322	35	,	,	PUNCT
easat-3801	322	36	29	29	NUM
easat-3801	322	37	,	,	PUNCT
easat-3801	322	38	february	february	NOUN
easat-3801	322	39	2024	2024	NUM
easat-3801	322	40	,	,	PUNCT
easat-3801	322	41	e25/57	e25/57	NOUN
easat-3801	322	42	.	.	PUNCT
easat-3801	322	43	https://doi.org/10.1016/j.heligon.2024e25/57	https://doi.org/10.1016/j.heligon.2024e25/57	PROPN
easat-3801	322	44	.	.	PUNCT
easat-3801	323	1	[	[	X
easat-3801	323	2	11	11	NUM
easat-3801	323	3	]	]	X
easat-3801	323	4	toubtou	toubtou	PROPN
easat-3801	323	5	abderrahman	abderrahman	NOUN
easat-3801	323	6	,	,	PUNCT
easat-3801	323	7	slimani	slimani	PROPN
easat-3801	323	8	hamid	hamid	PROPN
easat-3801	323	9	,	,	PUNCT
easat-3801	323	10	2023	2023	NUM
easat-3801	323	11	.	.	PUNCT
easat-3801	324	1	‘	'	PUNCT
easat-3801	324	2	’	'	PUNCT
easat-3801	324	3	time	time	NOUN
easat-3801	324	4	-	-	PUNCT
easat-3801	324	5	driven	drive	VERB
easat-3801	324	6	activity	activity	NOUN
easat-3801	324	7	-	-	PUNCT
easat-3801	324	8	based	base	VERB
easat-3801	324	9	costing	costing	NOUN
easat-3801	324	10	in	in	ADP
easat-3801	324	11	service	service	NOUN
easat-3801	324	12	companies	company	NOUN
easat-3801	324	13	:	:	PUNCT
easat-3801	324	14	a	a	DET
easat-3801	324	15	comparative	comparative	ADJ
easat-3801	324	16	case	case	NOUN
easat-3801	324	17	study	study	NOUN
easat-3801	324	18	:	:	PUNCT
easat-3801	324	19	french	french	ADJ
easat-3801	324	20	,	,	PUNCT
easat-3801	324	21	belgian	belgian	ADJ
easat-3801	324	22	,	,	PUNCT
easat-3801	324	23	turkish	turkish	ADJ
easat-3801	324	24	and	and	CCONJ
easat-3801	324	25	thai	thai	ADJ
easat-3801	324	26	‘	'	PUNCT
easat-3801	324	27	’	'	PUNCT
easat-3801	324	28	international	international	ADJ
easat-3801	324	29	journal	journal	NOUN
easat-3801	324	30	of	of	ADP
easat-3801	324	31	strategic	strategic	ADJ
easat-3801	324	32	management	management	NOUN
easat-3801	324	33	and	and	CCONJ
easat-3801	324	34	economic	economic	ADJ
easat-3801	324	35	studies	study	NOUN
easat-3801	324	36	(	(	PUNCT
easat-3801	324	37	ijsmes	ijsme	NOUN
easat-3801	324	38	)	)	PUNCT
easat-3801	324	39	issn	issn	PROPN
easat-3801	324	40	:	:	PUNCT
easat-3801	324	41	2791	2791	NUM
easat-3801	324	42	-	-	PUNCT
easat-3801	324	43	299x	299x	NOUN
easat-3801	324	44	.	.	PUNCT
easat-3801	325	1	[	[	X
easat-3801	325	2	12	12	NUM
easat-3801	325	3	]	]	X
easat-3801	325	4	muhammad	muhammad	PROPN
easat-3801	325	5	,	,	PUNCT
easat-3801	325	6	fahim	fahim	PROPN
easat-3801	325	7	abu	abu	PROPN
easat-3801	325	8	al	al	PROPN
easat-3801	325	9	-	-	PUNCT
easat-3801	325	10	azm	azm	PROPN
easat-3801	325	11	muhammad	muhammad	PROPN
easat-3801	325	12	,	,	PUNCT
easat-3801	325	13	2021	2021	NUM
easat-3801	325	14	“	"	PUNCT
easat-3801	325	15	using	use	VERB
easat-3801	325	16	the	the	DET
easat-3801	325	17	costing	cost	VERB
easat-3801	325	18	approach	approach	NOUN
easat-3801	325	19	based	base	VERB
easat-3801	325	20	on	on	ADP
easat-3801	325	21	time	time	NOUN
easat-3801	325	22	-	-	PUNCT
easat-3801	325	23	driven	drive	VERB
easat-3801	325	24	activity	activity	NOUN
easat-3801	325	25	to	to	PART
easat-3801	325	26	improve	improve	VERB
easat-3801	325	27	the	the	DET
easat-3801	325	28	efficiency	efficiency	NOUN
easat-3801	325	29	of	of	ADP
easat-3801	325	30	using	use	VERB
easat-3801	325	31	government	government	NOUN
easat-3801	325	32	hospital	hospital	NOUN
easat-3801	325	33	resources	resource	NOUN
easat-3801	325	34	”	"	PUNCT
easat-3801	325	35	,	,	PUNCT
easat-3801	325	36	publisher	publisher	NOUN
easat-3801	325	37	:	:	PUNCT
easat-3801	325	38	tanta	tanta	PROPN
easat-3801	325	39	university	university	PROPN
easat-3801	325	40	faculty	faculty	NOUN
easat-3801	325	41	of	of	ADP
easat-3801	325	42	commerce	commerce	PROPN
easat-3801	325	43	department	department	PROPN
easat-3801	325	44	of	of	ADP
easat-3801	325	45	accounting	accounting	PROPN
easat-3801	325	46	,	,	PUNCT
easat-3801	325	47	volume	volume	NOUN
easat-3801	325	48	/	/	SYM
easat-3801	325	49	issue	issue	NOUN
easat-3801	325	50	no	no	INTJ
easat-3801	325	51	.	.	NOUN
easat-3801	325	52	2	2	NUM
easat-3801	325	53	.	.	X
easat-3801	325	54	dar	dar	PROPN
easat-3801	325	55	al	al	PROPN
easat-3801	325	56	-	-	PUNCT
easat-3801	325	57	manzomah	manzomah	NOUN
easat-3801	325	58	.	.	PUNCT
easat-3801	326	1	[	[	X
easat-3801	326	2	13	13	NUM
easat-3801	326	3	]	]	PUNCT
easat-3801	326	4	erik	erik	PROPN
easat-3801	326	5	m.	m.	PROPN
easat-3801	326	6	van	van	PROPN
easat-3801	326	7	raaij	raaij	PROPN
easat-3801	326	8	a	a	PRON
easat-3801	326	9	,	,	PUNCT
easat-3801	326	10	maarten	maarten	PROPN
easat-3801	326	11	j.a	j.a	PROPN
easat-3801	326	12	.	.	PROPN
easat-3801	326	13	vernooij	vernooij	PROPN
easat-3801	326	14	b	b	PROPN
easat-3801	326	15	,	,	PUNCT
easat-3801	326	16	sander	sander	PROPN
easat-3801	326	17	van	van	PROPN
easat-3801	326	18	triest	tri	ADJ
easat-3801	326	19	,	,	PUNCT
easat-3801	326	20	2003	2003	NUM
easat-3801	326	21	‘	'	PUNCT
easat-3801	326	22	’	'	PUNCT
easat-3801	326	23	the	the	DET
easat-3801	326	24	implementation	implementation	NOUN
easat-3801	326	25	of	of	ADP
easat-3801	326	26	customer	customer	NOUN
easat-3801	326	27	profitability	profitability	NOUN
easat-3801	326	28	analysis	analysis	NOUN
easat-3801	326	29	’’	’'	PUNCT
easat-3801	326	30	:	:	PUNCT
easat-3801	326	31	a	a	DET
easat-3801	326	32	case	case	NOUN
easat-3801	326	33	study	study	NOUN
easat-3801	326	34	‘	'	PUNCT
easat-3801	326	35	’	'	PUNCT
easat-3801	326	36	industrial	industrial	ADJ
easat-3801	326	37	marketing	marketing	NOUN
easat-3801	326	38	management	management	NOUN
easat-3801	326	39	,	,	PUNCT
easat-3801	326	40	volume	volume	NOUN
easat-3801	326	41	32	32	NUM
easat-3801	326	42	,	,	PUNCT
easat-3801	326	43	issue	issue	NOUN
easat-3801	326	44	7	7	NUM
easat-3801	326	45	,	,	PUNCT
easat-3801	326	46	october	october	PROPN
easat-3801	326	47	2003	2003	NUM
easat-3801	326	48	,	,	PUNCT
easat-3801	326	49	pages	page	NOUN
easat-3801	326	50	573	573	NUM
easat-3801	326	51	-	-	SYM
easat-3801	326	52	583	583	NUM
easat-3801	326	53	.	.	PUNCT
easat-3801	327	1	[	[	X
easat-3801	327	2	14	14	NUM
easat-3801	327	3	]	]	PUNCT
easat-3801	327	4	pernot	pernot	NOUN
easat-3801	327	5	,	,	PUNCT
easat-3801	327	6	e.	e.	PROPN
easat-3801	327	7	,	,	PUNCT
easat-3801	327	8	roodhooft	roodhooft	PROPN
easat-3801	327	9	,	,	PUNCT
easat-3801	327	10	f.	f.	PROPN
easat-3801	327	11	,	,	PUNCT
easat-3801	327	12	and	and	CCONJ
easat-3801	327	13	van	van	PROPN
easat-3801	327	14	den	den	PROPN
easat-3801	327	15	abbeele	abbeele	PROPN
easat-3801	327	16	,	,	PUNCT
easat-3801	327	17	a.	a.	NOUN
easat-3801	327	18	(	(	PUNCT
easat-3801	327	19	2007	2007	NUM
easat-3801	327	20	)	)	PUNCT
easat-3801	327	21	,	,	PUNCT
easat-3801	327	22	“	"	PUNCT
easat-3801	327	23	time	time	NOUN
easat-3801	327	24	-	-	PUNCT
easat-3801	327	25	driven	drive	VERB
easat-3801	327	26	activity	activity	NOUN
easat-3801	327	27	-	-	PUNCT
easat-3801	327	28	based	base	VERB
easat-3801	327	29	costing	costing	NOUN
easat-3801	327	30	for	for	ADP
easat-3801	327	31	inter	inter	ADJ
easat-3801	327	32	-	-	ADJ
easat-3801	327	33	library	library	ADJ
easat-3801	327	34	services	service	NOUN
easat-3801	327	35	:	:	PUNCT
easat-3801	327	36	a	a	DET
easat-3801	327	37	case	case	NOUN
easat-3801	327	38	study	study	NOUN
easat-3801	327	39	in	in	ADP
easat-3801	327	40	a	a	DET
easat-3801	327	41	university	university	NOUN
easat-3801	327	42	”	"	PUNCT
easat-3801	327	43	,	,	PUNCT
easat-3801	327	44	the	the	DET
easat-3801	327	45	journal	journal	NOUN
easat-3801	327	46	of	of	ADP
easat-3801	327	47	academic	academic	ADJ
easat-3801	327	48	librarianship	librarianship	NOUN
easat-3801	327	49	,	,	PUNCT
easat-3801	327	50	33(5	33(5	NUM
easat-3801	327	51	)	)	PUNCT
easat-3801	327	52	,	,	PUNCT
easat-3801	327	53	551–560	551–560	NUM
easat-3801	327	54	.	.	PUNCT
easat-3801	328	1	[	[	X
easat-3801	328	2	15	15	NUM
easat-3801	328	3	]	]	X
easat-3801	328	4	pernot	pernot	NOUN
easat-3801	328	5	,	,	PUNCT
easat-3801	328	6	e.	e.	PROPN
easat-3801	328	7	,	,	PUNCT
easat-3801	328	8	roodhooft	roodhooft	PROPN
easat-3801	328	9	,	,	PUNCT
easat-3801	328	10	f.	f.	PROPN
easat-3801	328	11	,	,	PUNCT
easat-3801	328	12	and	and	CCONJ
easat-3801	328	13	van	van	PROPN
easat-3801	328	14	den	den	PROPN
easat-3801	328	15	abbeele	abbeele	PROPN
easat-3801	328	16	,	,	PUNCT
easat-3801	328	17	a.	a.	NOUN
easat-3801	328	18	(	(	PUNCT
easat-3801	328	19	2007	2007	NUM
easat-3801	328	20	)	)	PUNCT
easat-3801	328	21	,	,	PUNCT
easat-3801	328	22	“	"	PUNCT
easat-3801	328	23	time	time	NOUN
easat-3801	328	24	-	-	PUNCT
easat-3801	328	25	driven	drive	VERB
easat-3801	328	26	activity	activity	NOUN
easat-3801	328	27	-	-	PUNCT
easat-3801	328	28	based	base	VERB
easat-3801	328	29	costing	costing	NOUN
easat-3801	328	30	for	for	ADP
easat-3801	328	31	inter	inter	ADJ
easat-3801	328	32	-	-	ADJ
easat-3801	328	33	library	library	ADJ
easat-3801	328	34	services	service	NOUN
easat-3801	328	35	:	:	PUNCT
easat-3801	328	36	a	a	DET
easat-3801	328	37	case	case	NOUN
easat-3801	328	38	study	study	NOUN
easat-3801	328	39	in	in	ADP
easat-3801	328	40	a	a	DET
easat-3801	328	41	university	university	NOUN
easat-3801	328	42	”	"	PUNCT
easat-3801	328	43	,	,	PUNCT
easat-3801	328	44	the	the	DET
easat-3801	328	45	journal	journal	NOUN
easat-3801	328	46	of	of	ADP
easat-3801	328	47	academic	academic	ADJ
easat-3801	328	48	librarianship	librarianship	NOUN
easat-3801	328	49	,	,	PUNCT
easat-3801	328	50	33(5	33(5	NUM
easat-3801	328	51	)	)	PUNCT
easat-3801	328	52	,	,	PUNCT
easat-3801	328	53	551–560	551–560	NUM
easat-3801	328	54	.	.	PUNCT
easat-3801	329	1	[	[	X
easat-3801	329	2	16	16	NUM
easat-3801	329	3	]	]	PUNCT
easat-3801	329	4	somapa	somapa	PROPN
easat-3801	329	5	sirirat	sirirat	PROPN
easat-3801	329	6	,	,	PUNCT
easat-3801	329	7	martine	martine	PROPN
easat-3801	329	8	cools	cools	PROPN
easat-3801	329	9	,	,	PUNCT
easat-3801	329	10	wout	wout	PROPN
easat-3801	329	11	dullaert	dullaert	PROPN
easat-3801	329	12	,	,	PUNCT
easat-3801	329	13	2018	2018	NUM
easat-3801	329	14	‘	'	PUNCT
easat-3801	329	15	’	'	PUNCT
easat-3801	329	16	characterizing	characterize	VERB
easat-3801	329	17	supply	supply	NOUN
easat-3801	329	18	chain	chain	NOUN
easat-3801	329	19	visibility	visibility	NOUN
easat-3801	329	20	–	–	PUNCT
easat-3801	329	21	a	a	DET
easat-3801	329	22	literature	literature	NOUN
easat-3801	329	23	review	review	NOUN
easat-3801	329	24	‘	'	PUNCT
easat-3801	329	25	’	'	PUNCT
easat-3801	329	26	published	publish	VERB
easat-3801	329	27	in	in	ADP
easat-3801	329	28	international	international	ADJ
easat-3801	329	29	journal	journal	PROPN
easat-3801	329	30	of	of	ADP
easat-3801	329	31	logistics	logistic	NOUN
easat-3801	329	32	management	management	NOUN
easat-3801	329	33	2018	2018	NUM
easat-3801	329	34	.	.	PUNCT
easat-3801	330	1	[	[	X
easat-3801	330	2	17	17	NUM
easat-3801	330	3	]	]	X
easat-3801	330	4	stouthuysen	stouthuysen	PROPN
easat-3801	330	5	kristof	kristof	PROPN
easat-3801	330	6	,	,	PUNCT
easat-3801	330	7	michael	michael	PROPN
easat-3801	330	8	swiggers	swiggers	PROPN
easat-3801	330	9	,	,	PUNCT
easat-3801	330	10	anne	anne	PROPN
easat-3801	330	11	–	–	PUNCT
easat-3801	330	12	mie	mie	PROPN
easat-3801	330	13	reheal	reheal	PROPN
easat-3801	330	14	&	&	CCONJ
easat-3801	330	15	filip	filip	PROPN
easat-3801	330	16	roodhooft	roodhooft	PROPN
easat-3801	330	17	,	,	PUNCT
easat-3801	330	18	2013	2013	NUM
easat-3801	330	19	‘	'	PUNCT
easat-3801	330	20	’	'	PUNCT
easat-3801	330	21	time	time	NOUN
easat-3801	330	22	-	-	PUNCT
easat-3801	330	23	driven	drive	VERB
easat-3801	330	24	activity	activity	NOUN
easat-3801	330	25	-	-	PUNCT
easat-3801	330	26	based	base	VERB
easat-3801	330	27	costing	costing	NOUN
easat-3801	330	28	for	for	ADP
easat-3801	330	29	a	a	DET
easat-3801	330	30	library	library	NOUN
easat-3801	330	31	acquisition	acquisition	NOUN
easat-3801	330	32	process	process	NOUN
easat-3801	330	33	:	:	PUNCT
easat-3801	330	34	a	a	DET
easat-3801	330	35	case	case	NOUN
easat-3801	330	36	study	study	NOUN
easat-3801	330	37	in	in	ADP
easat-3801	330	38	a	a	DET
easat-3801	330	39	belgian	belgian	ADJ
easat-3801	330	40	university	university	NOUN
easat-3801	330	41	‘	'	PUNCT
easat-3801	330	42	’	'	PUNCT
easat-3801	330	43	pages	page	NOUN
easat-3801	330	44	83	83	NUM
easat-3801	330	45	-	-	SYM
easat-3801	330	46	91	91	NUM
easat-3801	330	47	|	|	ADV
easat-3801	330	48	published	publish	VERB
easat-3801	330	49	online	online	ADV
easat-3801	330	50	:	:	PUNCT
easat-3801	330	51	03	03	NUM
easat-3801	330	52	dec	dec	PROPN
easat-3801	330	53	2013	2013	NUM
easat-3801	330	54	,	,	PUNCT
easat-3801	330	55	currently	currently	ADV
easat-3801	330	56	known	know	VERB
easat-3801	330	57	as	as	ADP
easat-3801	330	58	journal	journal	NOUN
easat-3801	330	59	of	of	ADP
easat-3801	330	60	library	library	ADJ
easat-3801	330	61	resource	resource	NOUN
easat-3801	330	62	sharing	sharing	NOUN
easat-3801	330	63	.	.	PUNCT
easat-3801	331	1	[	[	X
easat-3801	331	2	18	18	NUM
easat-3801	331	3	]	]	PUNCT
easat-3801	331	4	lutkevich	lutkevich	PROPN
easat-3801	331	5	ben	ben	PROPN
easat-3801	331	6	,	,	PUNCT
easat-3801	331	7	2023	2023	NUM
easat-3801	331	8	,	,	PUNCT
easat-3801	331	9	‘	'	PUNCT
easat-3801	331	10	’	'	PUNCT
easat-3801	331	11	what	what	PRON
easat-3801	331	12	is	be	AUX
easat-3801	331	13	cost	cost	NOUN
easat-3801	331	14	management	management	NOUN
easat-3801	331	15	?	?	PUNCT
easat-3801	332	1	definition	definition	NOUN
easat-3801	332	2	,	,	PUNCT
easat-3801	332	3	steps	step	NOUN
easat-3801	332	4	and	and	CCONJ
easat-3801	332	5	benefits	benefit	NOUN
easat-3801	332	6	‘	'	PUNCT
easat-3801	332	7	’	'	PUNCT
easat-3801	332	8	https://www.techtarget.com/whatis/definition/cost-management	https://www.techtarget.com/whatis/definition/cost-management	PROPN
easat-3801	332	9	[	[	PUNCT
easat-3801	332	10	19	19	NUM
easat-3801	332	11	]	]	X
easat-3801	332	12	sandeep	sandeep	PROPN
easat-3801	332	13	kour	kour	PROPN
easat-3801	332	14	tandon	tandon	PROPN
easat-3801	332	15	,	,	PUNCT
easat-3801	332	16	2021	2021	NUM
easat-3801	332	17	.	.	PUNCT
easat-3801	333	1	‘	'	PUNCT
easat-3801	333	2	’	'	PUNCT
easat-3801	333	3	strategic	strategic	ADJ
easat-3801	333	4	cost	cost	NOUN
easat-3801	333	5	management	management	NOUN
easat-3801	333	6	‘	'	PUNCT
easat-3801	333	7	’	'	PUNCT
easat-3801	333	8	printed	print	VERB
easat-3801	333	9	&	&	CCONJ
easat-3801	333	10	published	publish	VERB
easat-3801	333	11	on	on	ADP
easat-3801	333	12	behalf	behalf	NOUN
easat-3801	333	13	of	of	ADP
easat-3801	333	14	the	the	DET
easat-3801	333	15	directorate	directorate	NOUN
easat-3801	333	16	of	of	ADP
easat-3801	333	17	distance	distance	NOUN
easat-3801	333	18	education	education	NOUN
easat-3801	333	19	,	,	PUNCT
easat-3801	333	20	university	university	NOUN
easat-3801	333	21	of	of	ADP
easat-3801	333	22	jammu	jammu	PROPN
easat-3801	333	23	by	by	ADP
easat-3801	333	24	the	the	DET
easat-3801	333	25	director	director	NOUN
easat-3801	333	26	,	,	PUNCT
easat-3801	333	27	dde	dde	PROPN
easat-3801	333	28	,	,	PUNCT
easat-3801	333	29	university	university	PROPN
easat-3801	333	30	of	of	ADP
easat-3801	333	31	jammu	jammu	PROPN
easat-3801	333	32	,	,	PUNCT
easat-3801	333	33	jammu	jammu	PROPN
easat-3801	333	34	.	.	PUNCT
easat-3801	334	1	[	[	X
easat-3801	334	2	20	20	NUM
easat-3801	334	3	]	]	PUNCT
easat-3801	334	4	lutkevich	lutkevich	PROPN
easat-3801	334	5	,	,	PUNCT
easat-3801	334	6	ben	ben	PROPN
easat-3801	334	7	,	,	PUNCT
easat-3801	334	8	2023	2023	NUM
easat-3801	334	9	‘	'	PUNCT
easat-3801	334	10	’	'	PUNCT
easat-3801	334	11	cost	cost	NOUN
easat-3801	334	12	management	management	NOUN
easat-3801	334	13	‘	'	PUNCT
easat-3801	334	14	’	'	PUNCT
easat-3801	334	15	https://www.techtarget.com/whatis/definition/cost-management	https://www.techtarget.com/whatis/definition/cost-management	PROPN
easat-3801	334	16	.	.	PUNCT
easat-3801	335	1	https://doi.org/10.1016/j.heligon.2024e25/57	https://doi.org/10.1016/j.heligon.2024e25/57	PROPN
easat-3801	335	2	https://www.techtarget.com/whatis/definition/cost-management	https://www.techtarget.com/whatis/definition/cost-management	PROPN