id	sid	tid	token	lemma	pos
easat-7609	1	1	edelweiss	edelweiss	PROPN
easat-7609	1	2	applied	apply	VERB
easat-7609	1	3	science	science	NOUN
easat-7609	1	4	and	and	CCONJ
easat-7609	1	5	technology	technology	NOUN
easat-7609	1	6	issn	issn	PROPN
easat-7609	1	7	:	:	PUNCT
easat-7609	1	8	2576	2576	NUM
easat-7609	1	9	-	-	SYM
easat-7609	1	10	8484	8484	NUM
easat-7609	1	11	vol	vol	NOUN
easat-7609	1	12	.	.	PROPN
easat-7609	2	1	9	9	NUM
easat-7609	2	2	,	,	PUNCT
easat-7609	2	3	no	no	INTJ
easat-7609	2	4	.	.	NOUN
easat-7609	2	5	5	5	NUM
easat-7609	2	6	,	,	PUNCT
easat-7609	2	7	2886	2886	NUM
easat-7609	2	8	-	-	SYM
easat-7609	2	9	2898	2898	NUM
easat-7609	2	10	2025	2025	NUM
easat-7609	2	11	publisher	publisher	NOUN
easat-7609	2	12	:	:	PUNCT
easat-7609	2	13	learning	learn	VERB
easat-7609	2	14	gate	gate	NOUN
easat-7609	2	15	doi	doi	PROPN
easat-7609	2	16	:	:	PUNCT
easat-7609	2	17	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	2	18	©	©	PROPN
easat-7609	2	19	2025	2025	NUM
easat-7609	2	20	by	by	ADP
easat-7609	2	21	the	the	DET
easat-7609	2	22	authors	author	NOUN
easat-7609	2	23	;	;	PUNCT
easat-7609	2	24	licensee	licensee	PROPN
easat-7609	2	25	learning	learning	NOUN
easat-7609	2	26	gate	gate	NOUN
easat-7609	3	1	©	©	PROPN
easat-7609	3	2	2025	2025	NUM
easat-7609	3	3	by	by	ADP
easat-7609	3	4	the	the	DET
easat-7609	3	5	authors	author	NOUN
easat-7609	3	6	;	;	PUNCT
easat-7609	3	7	licensee	licensee	PROPN
easat-7609	3	8	learning	learning	NOUN
easat-7609	3	9	gate	gate	NOUN
easat-7609	3	10	history	history	NOUN
easat-7609	3	11	:	:	PUNCT
easat-7609	3	12	received	receive	VERB
easat-7609	3	13	:	:	PUNCT
easat-7609	3	14	7	7	NUM
easat-7609	3	15	march	march	NOUN
easat-7609	3	16	2025	2025	NUM
easat-7609	3	17	;	;	PUNCT
easat-7609	3	18	revised	revise	VERB
easat-7609	3	19	:	:	PUNCT
easat-7609	3	20	28	28	NUM
easat-7609	3	21	april	april	PROPN
easat-7609	3	22	2025	2025	NUM
easat-7609	3	23	;	;	PUNCT
easat-7609	3	24	accepted	accept	VERB
easat-7609	3	25	:	:	PUNCT
easat-7609	3	26	5	5	NUM
easat-7609	3	27	may	may	PROPN
easat-7609	3	28	2025	2025	NUM
easat-7609	3	29	;	;	PUNCT
easat-7609	3	30	published	publish	VERB
easat-7609	3	31	:	:	PUNCT
easat-7609	3	32	28	28	NUM
easat-7609	3	33	may	may	AUX
easat-7609	3	34	2025	2025	NUM
easat-7609	3	35	*	*	PUNCT
easat-7609	3	36	correspondence	correspondence	NOUN
easat-7609	3	37	:	:	PUNCT
easat-7609	3	38	alharbi.ma@mu.edu.sa	alharbi.ma@mu.edu.sa	PROPN
easat-7609	3	39	the	the	DET
easat-7609	3	40	impact	impact	NOUN
easat-7609	3	41	of	of	ADP
easat-7609	3	42	applying	apply	VERB
easat-7609	3	43	target	target	NOUN
easat-7609	3	44	costing	cost	VERB
easat-7609	3	45	on	on	ADP
easat-7609	3	46	enhancing	enhance	VERB
easat-7609	3	47	the	the	DET
easat-7609	3	48	competitive	competitive	ADJ
easat-7609	3	49	advantage	advantage	NOUN
easat-7609	3	50	of	of	ADP
easat-7609	3	51	industrial	industrial	ADJ
easat-7609	3	52	companies	company	NOUN
easat-7609	3	53	in	in	ADP
easat-7609	3	54	the	the	DET
easat-7609	3	55	kingdom	kingdom	NOUN
easat-7609	3	56	of	of	ADP
easat-7609	3	57	saudi	saudi	PROPN
easat-7609	3	58	arabia	arabia	PROPN
easat-7609	3	59	:	:	PUNCT
easat-7609	3	60	a	a	DET
easat-7609	3	61	field	field	NOUN
easat-7609	3	62	study	study	NOUN
easat-7609	3	63	jafar	jafar	PROPN
easat-7609	3	64	othman	othman	PROPN
easat-7609	3	65	elsharif	elsharif	PROPN
easat-7609	3	66	abdulaziz1	abdulaziz1	PROPN
easat-7609	3	67	,	,	PUNCT
easat-7609	4	1	mohammed	mohammed	PROPN
easat-7609	4	2	atiah	atiah	PROPN
easat-7609	4	3	alharbi2	alharbi2	PROPN
easat-7609	5	1	*	*	PROPN
easat-7609	5	2	1,2department	1,2department	NUM
easat-7609	5	3	of	of	ADP
easat-7609	5	4	business	business	NOUN
easat-7609	5	5	administration	administration	NOUN
easat-7609	5	6	,	,	PUNCT
easat-7609	5	7	college	college	NOUN
easat-7609	5	8	of	of	ADP
easat-7609	5	9	business	business	PROPN
easat-7609	5	10	administration	administration	PROPN
easat-7609	5	11	,	,	PUNCT
easat-7609	5	12	majmaah	majmaah	PROPN
easat-7609	5	13	university	university	PROPN
easat-7609	5	14	,	,	PUNCT
easat-7609	5	15	al	al	PROPN
easat-7609	5	16	majmaah	majmaah	PROPN
easat-7609	5	17	11952	11952	NUM
easat-7609	5	18	,	,	PUNCT
easat-7609	5	19	saudi	saudi	PROPN
easat-7609	5	20	arabia	arabia	PROPN
easat-7609	5	21	;	;	PUNCT
easat-7609	5	22	j.abdelaziz@mu.edu.sa	j.abdelaziz@mu.edu.sa	PROPN
easat-7609	5	23	(	(	PUNCT
easat-7609	5	24	j.o.e	j.o.e	NOUN
easat-7609	5	25	.	.	PUNCT
easat-7609	5	26	)	)	PUNCT
easat-7609	6	1	alharbi.ma@mu.edu.sa	alharbi.ma@mu.edu.sa	PROPN
easat-7609	6	2	(	(	PUNCT
easat-7609	6	3	m.a.a	m.a.a	NOUN
easat-7609	6	4	.	.	PUNCT
easat-7609	6	5	)	)	PUNCT
easat-7609	7	1	abstract	abstract	NOUN
easat-7609	7	2	:	:	PUNCT
easat-7609	7	3	this	this	DET
easat-7609	7	4	study	study	NOUN
easat-7609	7	5	explores	explore	VERB
easat-7609	7	6	the	the	DET
easat-7609	7	7	impact	impact	NOUN
easat-7609	7	8	of	of	ADP
easat-7609	7	9	implementing	implement	VERB
easat-7609	7	10	the	the	DET
easat-7609	7	11	target	target	NOUN
easat-7609	7	12	costing	cost	VERB
easat-7609	7	13	(	(	PUNCT
easat-7609	7	14	tc	tc	NOUN
easat-7609	7	15	)	)	PUNCT
easat-7609	7	16	approach	approach	NOUN
easat-7609	7	17	on	on	ADP
easat-7609	7	18	enhancing	enhance	VERB
easat-7609	7	19	the	the	DET
easat-7609	7	20	competitive	competitive	ADJ
easat-7609	7	21	advantage	advantage	NOUN
easat-7609	7	22	of	of	ADP
easat-7609	7	23	industrial	industrial	ADJ
easat-7609	7	24	companies	company	NOUN
easat-7609	7	25	in	in	ADP
easat-7609	7	26	the	the	DET
easat-7609	7	27	kingdom	kingdom	NOUN
easat-7609	7	28	of	of	ADP
easat-7609	7	29	saudi	saudi	PROPN
easat-7609	7	30	arabia	arabia	PROPN
easat-7609	7	31	.	.	PUNCT
easat-7609	8	1	the	the	DET
easat-7609	8	2	research	research	NOUN
easat-7609	8	3	adopts	adopt	VERB
easat-7609	8	4	a	a	DET
easat-7609	8	5	descriptive	descriptive	ADJ
easat-7609	8	6	-	-	ADJ
easat-7609	8	7	analytical	analytical	ADJ
easat-7609	8	8	methodology	methodology	NOUN
easat-7609	8	9	,	,	PUNCT
easat-7609	8	10	utilizing	utilize	VERB
easat-7609	8	11	a	a	DET
easat-7609	8	12	structured	structured	ADJ
easat-7609	8	13	questionnaire	questionnaire	NOUN
easat-7609	8	14	distributed	distribute	VERB
easat-7609	8	15	to	to	ADP
easat-7609	8	16	211	211	NUM
easat-7609	8	17	financial	financial	ADJ
easat-7609	8	18	managers	manager	NOUN
easat-7609	8	19	,	,	PUNCT
easat-7609	8	20	accountants	accountant	NOUN
easat-7609	8	21	,	,	PUNCT
easat-7609	8	22	and	and	CCONJ
easat-7609	8	23	administrative	administrative	ADJ
easat-7609	8	24	staff	staff	NOUN
easat-7609	8	25	.	.	PUNCT
easat-7609	9	1	the	the	DET
easat-7609	9	2	collected	collect	VERB
easat-7609	9	3	data	datum	NOUN
easat-7609	9	4	were	be	AUX
easat-7609	9	5	analyzed	analyze	VERB
easat-7609	9	6	using	use	VERB
easat-7609	9	7	spss	spss	PROPN
easat-7609	9	8	to	to	PART
easat-7609	9	9	assess	assess	VERB
easat-7609	9	10	the	the	DET
easat-7609	9	11	relationship	relationship	NOUN
easat-7609	9	12	between	between	ADP
easat-7609	9	13	tc	tc	NOUN
easat-7609	9	14	application	application	NOUN
easat-7609	9	15	and	and	CCONJ
easat-7609	9	16	key	key	ADJ
easat-7609	9	17	dimensions	dimension	NOUN
easat-7609	9	18	of	of	ADP
easat-7609	9	19	competitiveness	competitiveness	NOUN
easat-7609	9	20	,	,	PUNCT
easat-7609	9	21	including	include	VERB
easat-7609	9	22	cost	cost	NOUN
easat-7609	9	23	reduction	reduction	NOUN
easat-7609	9	24	,	,	PUNCT
easat-7609	9	25	quality	quality	NOUN
easat-7609	9	26	enhancement	enhancement	NOUN
easat-7609	9	27	,	,	PUNCT
easat-7609	9	28	and	and	CCONJ
easat-7609	9	29	operational	operational	ADJ
easat-7609	9	30	flexibility	flexibility	NOUN
easat-7609	9	31	.	.	PUNCT
easat-7609	10	1	the	the	DET
easat-7609	10	2	findings	finding	NOUN
easat-7609	10	3	reveal	reveal	VERB
easat-7609	10	4	that	that	SCONJ
easat-7609	10	5	applying	apply	VERB
easat-7609	10	6	tc	tc	NOUN
easat-7609	10	7	has	have	VERB
easat-7609	10	8	a	a	DET
easat-7609	10	9	statistically	statistically	ADV
easat-7609	10	10	significant	significant	ADJ
easat-7609	10	11	positive	positive	ADJ
easat-7609	10	12	effect	effect	NOUN
easat-7609	10	13	on	on	ADP
easat-7609	10	14	reducing	reduce	VERB
easat-7609	10	15	costs	cost	NOUN
easat-7609	10	16	,	,	PUNCT
easat-7609	10	17	improving	improve	VERB
easat-7609	10	18	product	product	NOUN
easat-7609	10	19	quality	quality	NOUN
easat-7609	10	20	,	,	PUNCT
easat-7609	10	21	and	and	CCONJ
easat-7609	10	22	increasing	increase	VERB
easat-7609	10	23	the	the	DET
easat-7609	10	24	ability	ability	NOUN
easat-7609	10	25	to	to	PART
easat-7609	10	26	innovate	innovate	VERB
easat-7609	10	27	and	and	CCONJ
easat-7609	10	28	adapt	adapt	VERB
easat-7609	10	29	to	to	ADP
easat-7609	10	30	market	market	NOUN
easat-7609	10	31	changes	change	NOUN
easat-7609	10	32	.	.	PUNCT
easat-7609	11	1	these	these	DET
easat-7609	11	2	outcomes	outcome	NOUN
easat-7609	11	3	demonstrate	demonstrate	VERB
easat-7609	11	4	the	the	DET
easat-7609	11	5	potential	potential	NOUN
easat-7609	11	6	of	of	ADP
easat-7609	11	7	tc	tc	PRON
easat-7609	11	8	as	as	ADP
easat-7609	11	9	a	a	DET
easat-7609	11	10	strategic	strategic	ADJ
easat-7609	11	11	tool	tool	NOUN
easat-7609	11	12	for	for	ADP
easat-7609	11	13	strengthening	strengthen	VERB
easat-7609	11	14	firms	firm	NOUN
easat-7609	11	15	’	'	PUNCT
easat-7609	11	16	competitive	competitive	ADJ
easat-7609	11	17	positioning	positioning	NOUN
easat-7609	11	18	.	.	PUNCT
easat-7609	12	1	the	the	DET
easat-7609	12	2	study	study	NOUN
easat-7609	12	3	concludes	conclude	VERB
easat-7609	12	4	that	that	SCONJ
easat-7609	12	5	tc	tc	PRON
easat-7609	12	6	should	should	AUX
easat-7609	12	7	be	be	AUX
easat-7609	12	8	widely	widely	ADV
easat-7609	12	9	adopted	adopt	VERB
easat-7609	12	10	across	across	ADP
easat-7609	12	11	saudi	saudi	ADJ
easat-7609	12	12	industrial	industrial	ADJ
easat-7609	12	13	firms	firm	NOUN
easat-7609	12	14	to	to	PART
easat-7609	12	15	optimize	optimize	VERB
easat-7609	12	16	resource	resource	NOUN
easat-7609	12	17	utilization	utilization	NOUN
easat-7609	12	18	and	and	CCONJ
easat-7609	12	19	sustain	sustain	VERB
easat-7609	12	20	competitive	competitive	ADJ
easat-7609	12	21	advantage	advantage	NOUN
easat-7609	12	22	.	.	PUNCT
easat-7609	13	1	practical	practical	ADJ
easat-7609	13	2	implications	implication	NOUN
easat-7609	13	3	include	include	VERB
easat-7609	13	4	the	the	DET
easat-7609	13	5	need	need	NOUN
easat-7609	13	6	for	for	SCONJ
easat-7609	13	7	management	management	NOUN
easat-7609	13	8	to	to	PART
easat-7609	13	9	invest	invest	VERB
easat-7609	13	10	in	in	ADP
easat-7609	13	11	employee	employee	NOUN
easat-7609	13	12	training	training	NOUN
easat-7609	13	13	,	,	PUNCT
easat-7609	13	14	adopt	adopt	VERB
easat-7609	13	15	modern	modern	ADJ
easat-7609	13	16	cost	cost	NOUN
easat-7609	13	17	management	management	NOUN
easat-7609	13	18	systems	system	NOUN
easat-7609	13	19	,	,	PUNCT
easat-7609	13	20	and	and	CCONJ
easat-7609	13	21	align	align	ADJ
easat-7609	13	22	pricing	pricing	NOUN
easat-7609	13	23	strategies	strategy	NOUN
easat-7609	13	24	with	with	ADP
easat-7609	13	25	market	market	NOUN
easat-7609	13	26	expectations	expectation	NOUN
easat-7609	13	27	.	.	PUNCT
easat-7609	14	1	keywords	keyword	NOUN
easat-7609	14	2	:	:	PUNCT
easat-7609	14	3	competitive	competitive	ADJ
easat-7609	14	4	advantage	advantage	NOUN
easat-7609	14	5	,	,	PUNCT
easat-7609	14	6	cost	cost	NOUN
easat-7609	14	7	reduction	reduction	NOUN
easat-7609	14	8	,	,	PUNCT
easat-7609	14	9	operational	operational	ADJ
easat-7609	14	10	flexibility	flexibility	NOUN
easat-7609	14	11	,	,	PUNCT
easat-7609	14	12	quality	quality	NOUN
easat-7609	14	13	improvement	improvement	NOUN
easat-7609	14	14	,	,	PUNCT
easat-7609	14	15	saudi	saudi	PROPN
easat-7609	14	16	arabia	arabia	PROPN
easat-7609	14	17	,	,	PUNCT
easat-7609	14	18	target	target	NOUN
easat-7609	14	19	costing	costing	NOUN
easat-7609	14	20	.	.	PUNCT
easat-7609	15	1	1	1	X
easat-7609	15	2	.	.	X
easat-7609	15	3	introduction	introduction	NOUN
easat-7609	15	4	in	in	ADP
easat-7609	15	5	recent	recent	ADJ
easat-7609	15	6	years	year	NOUN
easat-7609	15	7	,	,	PUNCT
easat-7609	15	8	the	the	DET
easat-7609	15	9	business	business	NOUN
easat-7609	15	10	environment	environment	NOUN
easat-7609	15	11	has	have	AUX
easat-7609	15	12	changed	change	VERB
easat-7609	15	13	significantly	significantly	ADV
easat-7609	15	14	.	.	PUNCT
easat-7609	16	1	these	these	DET
easat-7609	16	2	changes	change	NOUN
easat-7609	16	3	include	include	VERB
easat-7609	16	4	significant	significant	ADJ
easat-7609	16	5	economic	economic	ADJ
easat-7609	16	6	and	and	CCONJ
easat-7609	16	7	technological	technological	ADJ
easat-7609	16	8	advancements	advancement	NOUN
easat-7609	16	9	,	,	PUNCT
easat-7609	16	10	characterized	characterize	VERB
easat-7609	16	11	by	by	ADP
easat-7609	16	12	the	the	DET
easat-7609	16	13	expansion	expansion	NOUN
easat-7609	16	14	of	of	ADP
easat-7609	16	15	enterprises	enterprise	NOUN
easat-7609	16	16	,	,	PUNCT
easat-7609	16	17	intensified	intensify	VERB
easat-7609	16	18	competition	competition	NOUN
easat-7609	16	19	,	,	PUNCT
easat-7609	16	20	and	and	CCONJ
easat-7609	16	21	the	the	DET
easat-7609	16	22	rapid	rapid	ADJ
easat-7609	16	23	evolution	evolution	NOUN
easat-7609	16	24	of	of	ADP
easat-7609	16	25	markets	market	NOUN
easat-7609	16	26	and	and	CCONJ
easat-7609	16	27	consumer	consumer	NOUN
easat-7609	16	28	demands	demand	NOUN
easat-7609	16	29	,	,	PUNCT
easat-7609	16	30	have	have	AUX
easat-7609	16	31	introduced	introduce	VERB
easat-7609	16	32	critical	critical	ADJ
easat-7609	16	33	challenges	challenge	NOUN
easat-7609	16	34	related	relate	VERB
easat-7609	16	35	to	to	ADP
easat-7609	16	36	the	the	DET
easat-7609	16	37	sustainability	sustainability	NOUN
easat-7609	16	38	and	and	CCONJ
easat-7609	16	39	survival	survival	NOUN
easat-7609	16	40	of	of	ADP
easat-7609	16	41	businesses	business	NOUN
easat-7609	16	42	,	,	PUNCT
easat-7609	16	43	particularly	particularly	ADV
easat-7609	16	44	industrial	industrial	ADJ
easat-7609	16	45	enterprises	enterprise	NOUN
easat-7609	16	46	.	.	PUNCT
easat-7609	17	1	to	to	PART
easat-7609	17	2	address	address	VERB
easat-7609	17	3	these	these	DET
easat-7609	17	4	challenges	challenge	NOUN
easat-7609	17	5	,	,	PUNCT
easat-7609	17	6	organizations	organization	NOUN
easat-7609	17	7	have	have	AUX
easat-7609	17	8	been	be	AUX
easat-7609	17	9	compelled	compel	VERB
easat-7609	17	10	to	to	PART
easat-7609	17	11	produce	produce	VERB
easat-7609	17	12	high	high	ADJ
easat-7609	17	13	-	-	PUNCT
easat-7609	17	14	quality	quality	NOUN
easat-7609	17	15	products	product	NOUN
easat-7609	17	16	at	at	ADP
easat-7609	17	17	reduced	reduced	ADJ
easat-7609	17	18	costs	cost	NOUN
easat-7609	17	19	,	,	PUNCT
easat-7609	17	20	offering	offer	VERB
easat-7609	17	21	them	they	PRON
easat-7609	17	22	at	at	ADP
easat-7609	17	23	competitive	competitive	ADJ
easat-7609	17	24	prices	price	NOUN
easat-7609	17	25	and	and	CCONJ
easat-7609	17	26	within	within	ADP
easat-7609	17	27	shorter	short	ADJ
easat-7609	17	28	timeframes	timeframe	NOUN
easat-7609	17	29	to	to	PART
easat-7609	17	30	maintain	maintain	VERB
easat-7609	17	31	and	and	CCONJ
easat-7609	17	32	enhance	enhance	VERB
easat-7609	17	33	their	their	PRON
easat-7609	17	34	competitiveness	competitiveness	NOUN
easat-7609	18	1	[	[	X
easat-7609	18	2	1	1	NUM
easat-7609	18	3	]	]	PUNCT
easat-7609	18	4	.	.	PUNCT
easat-7609	19	1	success	success	NOUN
easat-7609	19	2	in	in	ADP
easat-7609	19	3	the	the	DET
easat-7609	19	4	industrial	industrial	ADJ
easat-7609	19	5	sector	sector	NOUN
easat-7609	19	6	amidst	amidst	ADP
easat-7609	19	7	modern	modern	ADJ
easat-7609	19	8	technological	technological	ADJ
easat-7609	19	9	advancements	advancement	NOUN
easat-7609	19	10	,	,	PUNCT
easat-7609	19	11	such	such	ADJ
easat-7609	19	12	as	as	ADP
easat-7609	19	13	the	the	DET
easat-7609	19	14	fourth	fourth	ADJ
easat-7609	19	15	industrial	industrial	ADJ
easat-7609	19	16	revolution	revolution	NOUN
easat-7609	19	17	,	,	PUNCT
easat-7609	19	18	artificial	artificial	ADJ
easat-7609	19	19	intelligence	intelligence	NOUN
easat-7609	19	20	,	,	PUNCT
easat-7609	19	21	and	and	CCONJ
easat-7609	19	22	the	the	DET
easat-7609	19	23	internet	internet	NOUN
easat-7609	19	24	of	of	ADP
easat-7609	19	25	things	thing	NOUN
easat-7609	19	26	,	,	PUNCT
easat-7609	19	27	requires	require	VERB
easat-7609	19	28	heightened	heightened	ADJ
easat-7609	19	29	awareness	awareness	NOUN
easat-7609	19	30	of	of	ADP
easat-7609	19	31	the	the	DET
easat-7609	19	32	importance	importance	NOUN
easat-7609	19	33	of	of	ADP
easat-7609	19	34	creating	create	VERB
easat-7609	19	35	innovative	innovative	ADJ
easat-7609	19	36	and	and	CCONJ
easat-7609	19	37	superior	superior	ADJ
easat-7609	19	38	products	product	NOUN
easat-7609	19	39	.	.	PUNCT
easat-7609	20	1	this	this	PRON
easat-7609	20	2	involves	involve	VERB
easat-7609	20	3	generating	generate	VERB
easat-7609	20	4	new	new	ADJ
easat-7609	20	5	ideas	idea	NOUN
easat-7609	20	6	that	that	PRON
easat-7609	20	7	enable	enable	VERB
easat-7609	20	8	businesses	business	NOUN
easat-7609	20	9	to	to	PART
easat-7609	20	10	adapt	adapt	VERB
easat-7609	20	11	to	to	ADP
easat-7609	20	12	crises	crisis	NOUN
easat-7609	20	13	and	and	CCONJ
easat-7609	20	14	modern	modern	ADJ
easat-7609	20	15	transformations	transformation	NOUN
easat-7609	20	16	,	,	PUNCT
easat-7609	20	17	leading	lead	VERB
easat-7609	20	18	to	to	ADP
easat-7609	20	19	production	production	NOUN
easat-7609	20	20	processes	process	NOUN
easat-7609	20	21	that	that	PRON
easat-7609	20	22	lower	low	ADJ
easat-7609	20	23	product	product	NOUN
easat-7609	20	24	costs	cost	NOUN
easat-7609	20	25	while	while	SCONJ
easat-7609	20	26	addressing	address	VERB
easat-7609	20	27	economic	economic	ADJ
easat-7609	20	28	and	and	CCONJ
easat-7609	20	29	industrial	industrial	ADJ
easat-7609	20	30	needs	need	NOUN
easat-7609	20	31	and	and	CCONJ
easat-7609	20	32	strengthening	strengthen	VERB
easat-7609	20	33	competitiveness	competitiveness	NOUN
easat-7609	20	34	[	[	X
easat-7609	20	35	2	2	NUM
easat-7609	20	36	]	]	PUNCT
easat-7609	20	37	.	.	PUNCT
easat-7609	21	1	traditional	traditional	ADJ
easat-7609	21	2	costing	cost	VERB
easat-7609	21	3	systems	system	NOUN
easat-7609	21	4	have	have	AUX
easat-7609	21	5	faced	face	VERB
easat-7609	21	6	substantial	substantial	ADJ
easat-7609	21	7	criticism	criticism	NOUN
easat-7609	21	8	for	for	ADP
easat-7609	21	9	their	their	PRON
easat-7609	21	10	inability	inability	NOUN
easat-7609	21	11	to	to	PART
easat-7609	21	12	meet	meet	VERB
easat-7609	21	13	the	the	DET
easat-7609	21	14	strategic	strategic	ADJ
easat-7609	21	15	management	management	NOUN
easat-7609	21	16	needs	need	NOUN
easat-7609	21	17	of	of	ADP
easat-7609	21	18	contemporary	contemporary	ADJ
easat-7609	21	19	manufacturing	manufacturing	NOUN
easat-7609	21	20	environments	environment	NOUN
easat-7609	21	21	.	.	PUNCT
easat-7609	22	1	their	their	PRON
easat-7609	22	2	limitations	limitation	NOUN
easat-7609	22	3	in	in	ADP
easat-7609	22	4	providing	provide	VERB
easat-7609	22	5	accurate	accurate	ADJ
easat-7609	22	6	product	product	NOUN
easat-7609	22	7	costing	cost	VERB
easat-7609	22	8	information	information	NOUN
easat-7609	22	9	have	have	AUX
easat-7609	22	10	underscored	underscore	VERB
easat-7609	22	11	the	the	DET
easat-7609	22	12	need	need	NOUN
easat-7609	22	13	for	for	SCONJ
easat-7609	22	14	industrial	industrial	ADJ
easat-7609	22	15	enterprises	enterprise	NOUN
easat-7609	22	16	to	to	PART
easat-7609	22	17	adopt	adopt	VERB
easat-7609	22	18	https://orcid.org/0009-0003-2620-0414	https://orcid.org/0009-0003-2620-0414	PRON
easat-7609	22	19	https://orcid.org/0009-0000-7395-4380	https://orcid.org/0009-0000-7395-4380	PROPN
easat-7609	22	20	2887	2887	NUM
easat-7609	22	21	edelweiss	edelweiss	PROPN
easat-7609	22	22	applied	apply	VERB
easat-7609	22	23	science	science	NOUN
easat-7609	22	24	and	and	CCONJ
easat-7609	22	25	technology	technology	NOUN
easat-7609	22	26	issn	issn	PROPN
easat-7609	22	27	:	:	PUNCT
easat-7609	22	28	2576	2576	NUM
easat-7609	22	29	-	-	SYM
easat-7609	22	30	8484	8484	NUM
easat-7609	22	31	vol	vol	NOUN
easat-7609	22	32	.	.	PROPN
easat-7609	23	1	9	9	NUM
easat-7609	23	2	,	,	PUNCT
easat-7609	23	3	no	no	INTJ
easat-7609	23	4	.	.	NOUN
easat-7609	23	5	5	5	NUM
easat-7609	23	6	:	:	SYM
easat-7609	23	7	2886	2886	NUM
easat-7609	23	8	-	-	SYM
easat-7609	23	9	2898	2898	NUM
easat-7609	23	10	,	,	PUNCT
easat-7609	23	11	2025	2025	NUM
easat-7609	23	12	doi	doi	NOUN
easat-7609	23	13	:	:	PUNCT
easat-7609	23	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	23	15	©	©	PROPN
easat-7609	23	16	2025	2025	NUM
easat-7609	23	17	by	by	ADP
easat-7609	23	18	the	the	DET
easat-7609	23	19	authors	author	NOUN
easat-7609	23	20	;	;	PUNCT
easat-7609	23	21	licensee	licensee	PROPN
easat-7609	23	22	learning	learning	NOUN
easat-7609	23	23	gate	gate	VERB
easat-7609	23	24	modern	modern	ADJ
easat-7609	23	25	methodologies	methodology	NOUN
easat-7609	23	26	.	.	PUNCT
easat-7609	24	1	one	one	NUM
easat-7609	24	2	of	of	ADP
easat-7609	24	3	the	the	DET
easat-7609	24	4	most	most	ADV
easat-7609	24	5	prominent	prominent	ADJ
easat-7609	24	6	is	be	AUX
easat-7609	24	7	the	the	DET
easat-7609	24	8	target	target	NOUN
easat-7609	24	9	costing	cost	VERB
easat-7609	24	10	approach	approach	NOUN
easat-7609	24	11	(	(	PUNCT
easat-7609	24	12	tc	tc	NOUN
easat-7609	24	13	)	)	PUNCT
easat-7609	24	14	,	,	PUNCT
easat-7609	24	15	a	a	DET
easat-7609	24	16	contemporary	contemporary	ADJ
easat-7609	24	17	strategic	strategic	ADJ
easat-7609	24	18	cost	cost	NOUN
easat-7609	24	19	management	management	NOUN
easat-7609	24	20	tool	tool	NOUN
easat-7609	24	21	.	.	PUNCT
easat-7609	25	1	target	target	NOUN
easat-7609	25	2	costing	costing	NOUN
easat-7609	25	3	reduces	reduce	VERB
easat-7609	25	4	costs	cost	NOUN
easat-7609	25	5	throughout	throughout	ADP
easat-7609	25	6	the	the	DET
easat-7609	25	7	product	product	NOUN
easat-7609	25	8	lifecycle	lifecycle	NOUN
easat-7609	25	9	by	by	ADP
easat-7609	25	10	improving	improve	VERB
easat-7609	25	11	operational	operational	ADJ
easat-7609	25	12	performance	performance	NOUN
easat-7609	25	13	and	and	CCONJ
easat-7609	25	14	integrating	integrate	VERB
easat-7609	25	15	desired	desire	VERB
easat-7609	25	16	features	feature	NOUN
easat-7609	25	17	and	and	CCONJ
easat-7609	25	18	specifications	specification	NOUN
easat-7609	25	19	.	.	PUNCT
easat-7609	26	1	additionally	additionally	ADV
easat-7609	26	2	,	,	PUNCT
easat-7609	26	3	it	it	PRON
easat-7609	26	4	identifies	identify	VERB
easat-7609	26	5	critical	critical	ADJ
easat-7609	26	6	quality	quality	NOUN
easat-7609	26	7	attributes	attribute	NOUN
easat-7609	26	8	by	by	ADP
easat-7609	26	9	analyzing	analyze	VERB
easat-7609	26	10	customer	customer	NOUN
easat-7609	26	11	feedback	feedback	NOUN
easat-7609	26	12	on	on	ADP
easat-7609	26	13	essential	essential	ADJ
easat-7609	26	14	and	and	CCONJ
easat-7609	26	15	secondary	secondary	ADJ
easat-7609	26	16	product	product	NOUN
easat-7609	26	17	specifications	specification	NOUN
easat-7609	26	18	,	,	PUNCT
easat-7609	26	19	thereby	thereby	ADV
easat-7609	26	20	enhancing	enhance	VERB
easat-7609	26	21	material	material	NOUN
easat-7609	26	22	allocation	allocation	NOUN
easat-7609	26	23	precision	precision	NOUN
easat-7609	26	24	in	in	ADP
easat-7609	26	25	manufacturing	manufacturing	NOUN
easat-7609	26	26	[	[	X
easat-7609	26	27	3	3	NUM
easat-7609	26	28	]	]	PUNCT
easat-7609	26	29	.	.	PUNCT
easat-7609	27	1	target	target	NOUN
easat-7609	27	2	costing	cost	VERB
easat-7609	27	3	seamlessly	seamlessly	ADV
easat-7609	27	4	aligns	align	VERB
easat-7609	27	5	with	with	ADP
easat-7609	27	6	the	the	DET
easat-7609	27	7	modern	modern	ADJ
easat-7609	27	8	competitive	competitive	ADJ
easat-7609	27	9	business	business	NOUN
easat-7609	27	10	landscape	landscape	NOUN
easat-7609	27	11	by	by	ADP
easat-7609	27	12	using	use	VERB
easat-7609	27	13	marketallowed	marketallowed	ADJ
easat-7609	27	14	selling	selling	NOUN
easat-7609	27	15	prices	price	NOUN
easat-7609	27	16	as	as	ADP
easat-7609	27	17	the	the	DET
easat-7609	27	18	starting	starting	NOUN
easat-7609	27	19	point	point	NOUN
easat-7609	27	20	for	for	ADP
easat-7609	27	21	determining	determine	VERB
easat-7609	27	22	unit	unit	NOUN
easat-7609	27	23	costs	cost	NOUN
easat-7609	27	24	after	after	ADP
easat-7609	27	25	deducting	deduct	VERB
easat-7609	27	26	desired	desire	VERB
easat-7609	27	27	profit	profit	NOUN
easat-7609	27	28	margins	margin	NOUN
easat-7609	27	29	.	.	PUNCT
easat-7609	28	1	this	this	DET
easat-7609	28	2	market	market	NOUN
easat-7609	28	3	-	-	PUNCT
easat-7609	28	4	driven	drive	VERB
easat-7609	28	5	cost	cost	NOUN
easat-7609	28	6	approach	approach	NOUN
easat-7609	28	7	contrasts	contrast	VERB
easat-7609	28	8	sharply	sharply	ADV
easat-7609	28	9	with	with	ADP
easat-7609	28	10	traditional	traditional	ADJ
easat-7609	28	11	costing	cost	VERB
easat-7609	28	12	systems	system	NOUN
easat-7609	28	13	,	,	PUNCT
easat-7609	28	14	where	where	SCONJ
easat-7609	28	15	costs	cost	NOUN
easat-7609	28	16	dictate	dictate	VERB
easat-7609	28	17	prices	price	NOUN
easat-7609	28	18	[	[	X
easat-7609	28	19	4	4	NUM
easat-7609	28	20	,	,	PUNCT
easat-7609	28	21	5	5	NUM
easat-7609	28	22	]	]	PUNCT
easat-7609	28	23	.	.	PUNCT
easat-7609	29	1	in	in	ADP
easat-7609	29	2	saudi	saudi	PROPN
easat-7609	29	3	arabia	arabia	PROPN
easat-7609	29	4	,	,	PUNCT
easat-7609	29	5	the	the	DET
easat-7609	29	6	nation	nation	NOUN
easat-7609	29	7	’s	’s	PART
easat-7609	29	8	accession	accession	NOUN
easat-7609	29	9	to	to	ADP
easat-7609	29	10	the	the	DET
easat-7609	29	11	general	general	ADJ
easat-7609	29	12	agreement	agreement	NOUN
easat-7609	29	13	on	on	ADP
easat-7609	29	14	tariffs	tariff	NOUN
easat-7609	29	15	and	and	CCONJ
easat-7609	29	16	trade	trade	NOUN
easat-7609	29	17	(	(	PUNCT
easat-7609	29	18	gatt	gatt	PROPN
easat-7609	29	19	)	)	PUNCT
easat-7609	29	20	has	have	AUX
easat-7609	29	21	obligated	obligate	VERB
easat-7609	29	22	industrial	industrial	ADJ
easat-7609	29	23	enterprises	enterprise	NOUN
easat-7609	29	24	to	to	PART
easat-7609	29	25	deliver	deliver	VERB
easat-7609	29	26	high	high	ADJ
easat-7609	29	27	-	-	PUNCT
easat-7609	29	28	quality	quality	NOUN
easat-7609	29	29	,	,	PUNCT
easat-7609	29	30	competitively	competitively	ADV
easat-7609	29	31	priced	price	VERB
easat-7609	29	32	products	product	NOUN
easat-7609	29	33	.	.	PUNCT
easat-7609	30	1	studies	study	NOUN
easat-7609	30	2	such	such	ADJ
easat-7609	30	3	as	as	ADP
easat-7609	30	4	jones	jones	PROPN
easat-7609	30	5	and	and	CCONJ
easat-7609	30	6	capperauld	capperauld	AUX
easat-7609	31	1	[	[	X
easat-7609	31	2	6	6	NUM
easat-7609	31	3	]	]	PUNCT
easat-7609	31	4	emphasize	emphasize	VERB
easat-7609	31	5	that	that	SCONJ
easat-7609	31	6	enhancing	enhance	VERB
easat-7609	31	7	competitiveness	competitiveness	NOUN
easat-7609	31	8	and	and	CCONJ
easat-7609	31	9	meeting	meet	VERB
easat-7609	31	10	customer	customer	NOUN
easat-7609	31	11	demands	demand	NOUN
easat-7609	31	12	primarily	primarily	ADV
easat-7609	31	13	depend	depend	VERB
easat-7609	31	14	on	on	ADP
easat-7609	31	15	an	an	DET
easat-7609	31	16	early	early	ADJ
easat-7609	31	17	-	-	PUNCT
easat-7609	31	18	stage	stage	NOUN
easat-7609	31	19	focus	focus	NOUN
easat-7609	31	20	on	on	ADP
easat-7609	31	21	product	product	NOUN
easat-7609	31	22	costs	cost	NOUN
easat-7609	31	23	and	and	CCONJ
easat-7609	31	24	design	design	NOUN
easat-7609	31	25	.	.	PUNCT
easat-7609	32	1	this	this	DET
easat-7609	32	2	study	study	NOUN
easat-7609	32	3	investigates	investigate	VERB
easat-7609	32	4	the	the	DET
easat-7609	32	5	impact	impact	NOUN
easat-7609	32	6	of	of	ADP
easat-7609	32	7	adopting	adopt	VERB
easat-7609	32	8	target	target	NOUN
easat-7609	32	9	costing	costing	NOUN
easat-7609	32	10	as	as	ADP
easat-7609	32	11	a	a	DET
easat-7609	32	12	modern	modern	ADJ
easat-7609	32	13	cost	cost	NOUN
easat-7609	32	14	management	management	NOUN
easat-7609	32	15	concept	concept	NOUN
easat-7609	32	16	in	in	ADP
easat-7609	32	17	enhancing	enhance	VERB
easat-7609	32	18	the	the	DET
easat-7609	32	19	competitive	competitive	ADJ
easat-7609	32	20	advantage	advantage	NOUN
easat-7609	32	21	of	of	ADP
easat-7609	32	22	industrial	industrial	ADJ
easat-7609	32	23	enterprises	enterprise	NOUN
easat-7609	32	24	in	in	ADP
easat-7609	32	25	saudi	saudi	PROPN
easat-7609	32	26	arabia	arabia	PROPN
easat-7609	32	27	,	,	PUNCT
easat-7609	32	28	based	base	VERB
easat-7609	32	29	on	on	ADP
easat-7609	32	30	the	the	DET
easat-7609	32	31	perspectives	perspective	NOUN
easat-7609	32	32	of	of	ADP
easat-7609	32	33	financial	financial	ADJ
easat-7609	32	34	managers	manager	NOUN
easat-7609	32	35	,	,	PUNCT
easat-7609	32	36	accountants	accountant	NOUN
easat-7609	32	37	,	,	PUNCT
easat-7609	32	38	and	and	CCONJ
easat-7609	32	39	administrative	administrative	ADJ
easat-7609	32	40	staff	staff	NOUN
easat-7609	32	41	in	in	ADP
easat-7609	32	42	these	these	DET
easat-7609	32	43	organizations	organization	NOUN
easat-7609	32	44	.	.	PUNCT
easat-7609	33	1	2	2	X
easat-7609	33	2	.	.	X
easat-7609	33	3	the	the	DET
easat-7609	33	4	methodological	methodological	ADJ
easat-7609	33	5	framework	framework	NOUN
easat-7609	33	6	of	of	ADP
easat-7609	33	7	the	the	DET
easat-7609	33	8	study	study	NOUN
easat-7609	33	9	2.1	2.1	NUM
easat-7609	33	10	.	.	PUNCT
easat-7609	34	1	study	study	NOUN
easat-7609	34	2	problem	problem	NOUN
easat-7609	34	3	the	the	DET
easat-7609	34	4	rapid	rapid	ADJ
easat-7609	34	5	advancements	advancement	NOUN
easat-7609	34	6	in	in	ADP
easat-7609	34	7	modern	modern	ADJ
easat-7609	34	8	manufacturing	manufacturing	NOUN
easat-7609	34	9	environments	environment	NOUN
easat-7609	34	10	and	and	CCONJ
easat-7609	34	11	the	the	DET
easat-7609	34	12	globalization	globalization	NOUN
easat-7609	34	13	of	of	ADP
easat-7609	34	14	markets	market	NOUN
easat-7609	34	15	have	have	AUX
easat-7609	34	16	created	create	VERB
easat-7609	34	17	a	a	DET
easat-7609	34	18	highly	highly	ADV
easat-7609	34	19	competitive	competitive	ADJ
easat-7609	34	20	landscape	landscape	NOUN
easat-7609	34	21	,	,	PUNCT
easat-7609	34	22	where	where	SCONJ
easat-7609	34	23	the	the	DET
easat-7609	34	24	survival	survival	NOUN
easat-7609	34	25	of	of	ADP
easat-7609	34	26	enterprises	enterprise	NOUN
easat-7609	34	27	hinges	hinge	VERB
easat-7609	34	28	on	on	ADP
easat-7609	34	29	their	their	PRON
easat-7609	34	30	ability	ability	NOUN
easat-7609	34	31	to	to	PART
easat-7609	34	32	innovate	innovate	VERB
easat-7609	34	33	and	and	CCONJ
easat-7609	34	34	develop	develop	VERB
easat-7609	34	35	their	their	PRON
easat-7609	34	36	products	product	NOUN
easat-7609	34	37	.	.	PUNCT
easat-7609	35	1	the	the	DET
easat-7609	35	2	early	early	ADJ
easat-7609	35	3	21st	21st	ADJ
easat-7609	35	4	century	century	NOUN
easat-7609	35	5	witnessed	witness	VERB
easat-7609	35	6	the	the	DET
easat-7609	35	7	emergence	emergence	NOUN
easat-7609	35	8	of	of	ADP
easat-7609	35	9	numerous	numerous	ADJ
easat-7609	35	10	economic	economic	ADJ
easat-7609	35	11	blocs	bloc	NOUN
easat-7609	35	12	and	and	CCONJ
easat-7609	35	13	agreements	agreement	NOUN
easat-7609	35	14	,	,	PUNCT
easat-7609	35	15	such	such	ADJ
easat-7609	35	16	as	as	ADP
easat-7609	35	17	the	the	DET
easat-7609	35	18	general	general	ADJ
easat-7609	35	19	agreement	agreement	NOUN
easat-7609	35	20	on	on	ADP
easat-7609	35	21	tariffs	tariff	NOUN
easat-7609	35	22	and	and	CCONJ
easat-7609	35	23	trade	trade	NOUN
easat-7609	35	24	(	(	PUNCT
easat-7609	35	25	gatt	gatt	PROPN
easat-7609	35	26	)	)	PUNCT
easat-7609	35	27	and	and	CCONJ
easat-7609	35	28	the	the	DET
easat-7609	35	29	establishment	establishment	NOUN
easat-7609	35	30	of	of	ADP
easat-7609	35	31	the	the	DET
easat-7609	35	32	world	world	NOUN
easat-7609	35	33	trade	trade	NOUN
easat-7609	35	34	organization	organization	NOUN
easat-7609	35	35	(	(	PUNCT
easat-7609	35	36	wto	wto	PROPN
easat-7609	35	37	)	)	PUNCT
easat-7609	35	38	.	.	PUNCT
easat-7609	36	1	these	these	DET
easat-7609	36	2	developments	development	NOUN
easat-7609	36	3	have	have	AUX
easat-7609	36	4	intensified	intensify	VERB
easat-7609	36	5	competition	competition	NOUN
easat-7609	36	6	among	among	ADP
easat-7609	36	7	enterprises	enterprise	NOUN
easat-7609	36	8	of	of	ADP
easat-7609	36	9	varying	vary	VERB
easat-7609	36	10	legal	legal	ADJ
easat-7609	36	11	structures	structure	NOUN
easat-7609	36	12	and	and	CCONJ
easat-7609	36	13	ownership	ownership	NOUN
easat-7609	36	14	types	type	NOUN
easat-7609	36	15	,	,	PUNCT
easat-7609	36	16	pushing	push	VERB
easat-7609	36	17	them	they	PRON
easat-7609	36	18	to	to	PART
easat-7609	36	19	modernize	modernize	VERB
easat-7609	36	20	their	their	PRON
easat-7609	36	21	administrative	administrative	ADJ
easat-7609	36	22	and	and	CCONJ
easat-7609	36	23	accounting	accounting	NOUN
easat-7609	36	24	practices	practice	NOUN
easat-7609	36	25	to	to	PART
easat-7609	36	26	maintain	maintain	VERB
easat-7609	36	27	a	a	DET
easat-7609	36	28	competitive	competitive	ADJ
easat-7609	36	29	edge	edge	NOUN
easat-7609	36	30	and	and	CCONJ
easat-7609	36	31	adapt	adapt	VERB
easat-7609	36	32	to	to	ADP
easat-7609	36	33	the	the	DET
easat-7609	36	34	rapidly	rapidly	ADV
easat-7609	36	35	evolving	evolve	VERB
easat-7609	36	36	business	business	NOUN
easat-7609	36	37	environment	environment	NOUN
easat-7609	37	1	[	[	X
easat-7609	37	2	7	7	NUM
easat-7609	37	3	]	]	PUNCT
easat-7609	37	4	.	.	PUNCT
easat-7609	38	1	increasingly	increasingly	ADV
easat-7609	38	2	,	,	PUNCT
easat-7609	38	3	researchers	researcher	NOUN
easat-7609	38	4	in	in	ADP
easat-7609	38	5	management	management	NOUN
easat-7609	38	6	accounting	accounting	NOUN
easat-7609	38	7	have	have	AUX
easat-7609	38	8	acknowledged	acknowledge	VERB
easat-7609	38	9	that	that	SCONJ
easat-7609	38	10	traditional	traditional	ADJ
easat-7609	38	11	tools	tool	NOUN
easat-7609	38	12	are	be	AUX
easat-7609	38	13	insufficient	insufficient	ADJ
easat-7609	38	14	to	to	PART
easat-7609	38	15	meet	meet	VERB
easat-7609	38	16	the	the	DET
easat-7609	38	17	accelerating	accelerate	VERB
easat-7609	38	18	changes	change	NOUN
easat-7609	38	19	in	in	ADP
easat-7609	38	20	contemporary	contemporary	ADJ
easat-7609	38	21	business	business	NOUN
easat-7609	38	22	environments	environment	NOUN
easat-7609	38	23	,	,	PUNCT
easat-7609	38	24	driven	drive	VERB
easat-7609	38	25	by	by	ADP
easat-7609	38	26	intensified	intensified	ADJ
easat-7609	38	27	competition	competition	NOUN
easat-7609	38	28	at	at	ADP
easat-7609	38	29	both	both	CCONJ
easat-7609	38	30	local	local	ADJ
easat-7609	38	31	and	and	CCONJ
easat-7609	38	32	international	international	ADJ
easat-7609	38	33	levels	level	NOUN
easat-7609	38	34	.	.	PUNCT
easat-7609	39	1	this	this	DET
easat-7609	39	2	realization	realization	NOUN
easat-7609	39	3	has	have	AUX
easat-7609	39	4	prompted	prompt	VERB
easat-7609	39	5	businesses	business	NOUN
easat-7609	39	6	to	to	PART
easat-7609	39	7	explore	explore	VERB
easat-7609	39	8	innovative	innovative	ADJ
easat-7609	39	9	tools	tool	NOUN
easat-7609	39	10	and	and	CCONJ
easat-7609	39	11	methodologies	methodology	NOUN
easat-7609	39	12	for	for	ADP
easat-7609	39	13	cost	cost	NOUN
easat-7609	39	14	management	management	NOUN
easat-7609	39	15	and	and	CCONJ
easat-7609	39	16	reduction	reduction	NOUN
easat-7609	39	17	,	,	PUNCT
easat-7609	39	18	with	with	ADP
easat-7609	39	19	the	the	DET
easat-7609	39	20	tc	tc	NOUN
easat-7609	39	21	approach	approach	NOUN
easat-7609	39	22	emerging	emerge	VERB
easat-7609	39	23	as	as	ADP
easat-7609	39	24	one	one	NUM
easat-7609	39	25	of	of	ADP
easat-7609	39	26	the	the	DET
easat-7609	39	27	most	most	ADV
easat-7609	39	28	prominent	prominent	ADJ
easat-7609	39	29	solutions	solution	NOUN
easat-7609	39	30	[	[	X
easat-7609	39	31	8	8	NUM
easat-7609	39	32	]	]	PUNCT
easat-7609	39	33	.	.	PUNCT
easat-7609	40	1	this	this	DET
easat-7609	40	2	study	study	NOUN
easat-7609	40	3	focuses	focus	VERB
easat-7609	40	4	on	on	ADP
easat-7609	40	5	a	a	DET
easat-7609	40	6	problem	problem	NOUN
easat-7609	40	7	specific	specific	ADJ
easat-7609	40	8	to	to	ADP
easat-7609	40	9	the	the	DET
easat-7609	40	10	saudi	saudi	ADJ
easat-7609	40	11	arabian	arabian	ADJ
easat-7609	40	12	business	business	NOUN
easat-7609	40	13	environment	environment	PROPN
easat-7609	40	14	,	,	PUNCT
easat-7609	40	15	which	which	PRON
easat-7609	40	16	has	have	AUX
easat-7609	40	17	experienced	experience	VERB
easat-7609	40	18	substantial	substantial	ADJ
easat-7609	40	19	transformations	transformation	NOUN
easat-7609	40	20	in	in	ADP
easat-7609	40	21	recent	recent	ADJ
easat-7609	40	22	years	year	NOUN
easat-7609	40	23	,	,	PUNCT
easat-7609	40	24	creating	create	VERB
easat-7609	40	25	a	a	DET
easat-7609	40	26	new	new	ADJ
easat-7609	40	27	reality	reality	NOUN
easat-7609	40	28	for	for	ADP
easat-7609	40	29	industrial	industrial	ADJ
easat-7609	40	30	enterprises	enterprise	NOUN
easat-7609	40	31	.	.	PUNCT
easat-7609	41	1	these	these	DET
easat-7609	41	2	companies	company	NOUN
easat-7609	41	3	must	must	AUX
easat-7609	41	4	now	now	ADV
easat-7609	41	5	produce	produce	VERB
easat-7609	41	6	high	high	ADJ
easat-7609	41	7	-	-	PUNCT
easat-7609	41	8	quality	quality	NOUN
easat-7609	41	9	,	,	PUNCT
easat-7609	41	10	competitive	competitive	ADJ
easat-7609	41	11	products	product	NOUN
easat-7609	41	12	while	while	SCONJ
easat-7609	41	13	ensuring	ensure	VERB
easat-7609	41	14	profitability	profitability	NOUN
easat-7609	41	15	,	,	PUNCT
easat-7609	41	16	a	a	DET
easat-7609	41	17	challenge	challenge	NOUN
easat-7609	41	18	intricately	intricately	ADV
easat-7609	41	19	tied	tie	VERB
easat-7609	41	20	to	to	ADP
easat-7609	41	21	product	product	NOUN
easat-7609	41	22	costs	cost	NOUN
easat-7609	41	23	and	and	CCONJ
easat-7609	41	24	selling	sell	VERB
easat-7609	41	25	prices	price	NOUN
easat-7609	41	26	.	.	PUNCT
easat-7609	42	1	however	however	ADV
easat-7609	42	2	,	,	PUNCT
easat-7609	42	3	traditional	traditional	ADJ
easat-7609	42	4	costing	cost	VERB
easat-7609	42	5	systems	system	NOUN
easat-7609	42	6	in	in	ADP
easat-7609	42	7	saudi	saudi	ADJ
easat-7609	42	8	industrial	industrial	ADJ
easat-7609	42	9	firms	firm	NOUN
easat-7609	42	10	exhibit	exhibit	VERB
easat-7609	42	11	notable	notable	ADJ
easat-7609	42	12	shortcomings	shortcoming	NOUN
easat-7609	42	13	,	,	PUNCT
easat-7609	42	14	including	include	VERB
easat-7609	42	15	their	their	PRON
easat-7609	42	16	inability	inability	NOUN
easat-7609	42	17	to	to	PART
easat-7609	42	18	develop	develop	VERB
easat-7609	42	19	appropriate	appropriate	ADJ
easat-7609	42	20	policies	policy	NOUN
easat-7609	42	21	to	to	PART
easat-7609	42	22	counteract	counteract	VERB
easat-7609	42	23	the	the	DET
easat-7609	42	24	intense	intense	ADJ
easat-7609	42	25	competition	competition	NOUN
easat-7609	42	26	from	from	ADP
easat-7609	42	27	imported	import	VERB
easat-7609	42	28	goods	good	NOUN
easat-7609	42	29	.	.	PUNCT
easat-7609	43	1	moreover	moreover	ADV
easat-7609	43	2	,	,	PUNCT
easat-7609	43	3	their	their	PRON
easat-7609	43	4	reliance	reliance	NOUN
easat-7609	43	5	on	on	ADP
easat-7609	43	6	historical	historical	ADJ
easat-7609	43	7	cost	cost	NOUN
easat-7609	43	8	-	-	PUNCT
easat-7609	43	9	based	base	VERB
easat-7609	43	10	methods	method	NOUN
easat-7609	43	11	for	for	ADP
easat-7609	43	12	future	future	ADJ
easat-7609	43	13	cost	cost	NOUN
easat-7609	43	14	estimations	estimation	NOUN
easat-7609	43	15	often	often	ADV
easat-7609	43	16	proves	prove	VERB
easat-7609	43	17	ineffective	ineffective	ADJ
easat-7609	43	18	,	,	PUNCT
easat-7609	43	19	and	and	CCONJ
easat-7609	43	20	pricing	pricing	NOUN
easat-7609	43	21	strategies	strategy	NOUN
easat-7609	43	22	frequently	frequently	ADV
easat-7609	43	23	fall	fall	VERB
easat-7609	43	24	outside	outside	ADP
easat-7609	43	25	managerial	managerial	ADJ
easat-7609	43	26	control	control	NOUN
easat-7609	43	27	.	.	PUNCT
easat-7609	44	1	these	these	DET
easat-7609	44	2	challenges	challenge	NOUN
easat-7609	44	3	underscore	underscore	VERB
easat-7609	44	4	the	the	DET
easat-7609	44	5	urgent	urgent	ADJ
easat-7609	44	6	need	need	NOUN
easat-7609	44	7	for	for	SCONJ
easat-7609	44	8	saudi	saudi	ADJ
easat-7609	44	9	industrial	industrial	ADJ
easat-7609	44	10	enterprises	enterprise	NOUN
easat-7609	44	11	to	to	PART
easat-7609	44	12	adopt	adopt	VERB
easat-7609	44	13	the	the	DET
easat-7609	44	14	tc	tc	NOUN
easat-7609	44	15	approach	approach	NOUN
easat-7609	44	16	.	.	PUNCT
easat-7609	45	1	this	this	DET
easat-7609	45	2	approach	approach	NOUN
easat-7609	45	3	recognizes	recognize	VERB
easat-7609	45	4	the	the	DET
easat-7609	45	5	intensity	intensity	NOUN
easat-7609	45	6	of	of	ADP
easat-7609	45	7	market	market	NOUN
easat-7609	45	8	competition	competition	NOUN
easat-7609	45	9	and	and	CCONJ
easat-7609	45	10	enables	enable	VERB
easat-7609	45	11	determining	determine	VERB
easat-7609	45	12	product	product	NOUN
easat-7609	45	13	costs	cost	NOUN
easat-7609	45	14	based	base	VERB
easat-7609	45	15	on	on	ADP
easat-7609	45	16	expected	expect	VERB
easat-7609	45	17	market	market	NOUN
easat-7609	45	18	selling	sell	VERB
easat-7609	45	19	prices	price	NOUN
easat-7609	45	20	that	that	SCONJ
easat-7609	45	21	consumers	consumer	NOUN
easat-7609	45	22	are	be	AUX
easat-7609	45	23	willing	willing	ADJ
easat-7609	45	24	to	to	PART
easat-7609	45	25	pay	pay	VERB
easat-7609	45	26	.	.	PUNCT
easat-7609	46	1	2.2	2.2	NUM
easat-7609	46	2	.	.	PUNCT
easat-7609	46	3	significance	significance	NOUN
easat-7609	46	4	of	of	ADP
easat-7609	46	5	the	the	DET
easat-7609	46	6	study	study	NOUN
easat-7609	46	7	many	many	ADJ
easat-7609	46	8	countries	country	NOUN
easat-7609	46	9	worldwide	worldwide	ADV
easat-7609	46	10	employ	employ	VERB
easat-7609	46	11	the	the	DET
easat-7609	46	12	tc	tc	NOUN
easat-7609	46	13	to	to	PART
easat-7609	46	14	control	control	VERB
easat-7609	46	15	various	various	ADJ
easat-7609	46	16	cost	cost	NOUN
easat-7609	46	17	components	component	NOUN
easat-7609	46	18	,	,	PUNCT
easat-7609	46	19	as	as	SCONJ
easat-7609	46	20	it	it	PRON
easat-7609	46	21	plays	play	VERB
easat-7609	46	22	a	a	DET
easat-7609	46	23	crucial	crucial	ADJ
easat-7609	46	24	role	role	NOUN
easat-7609	46	25	in	in	ADP
easat-7609	46	26	reducing	reduce	VERB
easat-7609	46	27	costs	cost	NOUN
easat-7609	46	28	and	and	CCONJ
easat-7609	46	29	contributing	contribute	VERB
easat-7609	46	30	to	to	ADP
easat-7609	46	31	product	product	NOUN
easat-7609	46	32	development	development	NOUN
easat-7609	46	33	.	.	PUNCT
easat-7609	47	1	this	this	DET
easat-7609	47	2	study	study	NOUN
easat-7609	47	3	's	's	PART
easat-7609	47	4	scientific	scientific	ADJ
easat-7609	47	5	significance	significance	NOUN
easat-7609	47	6	lies	lie	VERB
easat-7609	47	7	in	in	ADP
easat-7609	47	8	emphasizing	emphasize	VERB
easat-7609	47	9	the	the	DET
easat-7609	47	10	importance	importance	NOUN
easat-7609	47	11	of	of	ADP
easat-7609	47	12	applying	apply	VERB
easat-7609	47	13	the	the	DET
easat-7609	47	14	tc	tc	NOUN
easat-7609	47	15	,	,	PUNCT
easat-7609	47	16	a	a	DET
easat-7609	47	17	relatively	relatively	ADV
easat-7609	47	18	modern	modern	ADJ
easat-7609	47	19	concept	concept	NOUN
easat-7609	47	20	in	in	ADP
easat-7609	47	21	cost	cost	NOUN
easat-7609	47	22	accounting	accounting	NOUN
easat-7609	47	23	.	.	PUNCT
easat-7609	48	1	it	it	PRON
easat-7609	48	2	also	also	ADV
easat-7609	48	3	addresses	address	VERB
easat-7609	48	4	the	the	DET
easat-7609	48	5	pressing	press	VERB
easat-7609	48	6	need	need	NOUN
easat-7609	48	7	for	for	SCONJ
easat-7609	48	8	industrial	industrial	ADJ
easat-7609	48	9	companies	company	NOUN
easat-7609	48	10	to	to	PART
easat-7609	48	11	adopt	adopt	VERB
easat-7609	48	12	advanced	advanced	ADJ
easat-7609	48	13	costing	costing	NOUN
easat-7609	48	14	systems	system	NOUN
easat-7609	48	15	that	that	PRON
easat-7609	48	16	provide	provide	VERB
easat-7609	48	17	integrated	integrate	VERB
easat-7609	48	18	and	and	CCONJ
easat-7609	48	19	accurate	accurate	ADJ
easat-7609	48	20	information	information	NOUN
easat-7609	48	21	,	,	PUNCT
easat-7609	48	22	aligning	align	VERB
easat-7609	48	23	with	with	ADP
easat-7609	48	24	the	the	DET
easat-7609	48	25	rapid	rapid	ADJ
easat-7609	48	26	developments	development	NOUN
easat-7609	48	27	and	and	CCONJ
easat-7609	48	28	competitive	competitive	ADJ
easat-7609	48	29	pressures	pressure	NOUN
easat-7609	48	30	these	these	DET
easat-7609	48	31	companies	company	NOUN
easat-7609	48	32	face	face	VERB
easat-7609	48	33	.	.	PUNCT
easat-7609	49	1	2888	2888	NUM
easat-7609	49	2	edelweiss	edelweiss	PROPN
easat-7609	49	3	applied	apply	VERB
easat-7609	49	4	science	science	NOUN
easat-7609	49	5	and	and	CCONJ
easat-7609	49	6	technology	technology	NOUN
easat-7609	49	7	issn	issn	PROPN
easat-7609	49	8	:	:	PUNCT
easat-7609	49	9	2576	2576	NUM
easat-7609	49	10	-	-	SYM
easat-7609	49	11	8484	8484	NUM
easat-7609	49	12	vol	vol	NOUN
easat-7609	49	13	.	.	PROPN
easat-7609	50	1	9	9	NUM
easat-7609	50	2	,	,	PUNCT
easat-7609	50	3	no	no	INTJ
easat-7609	50	4	.	.	NOUN
easat-7609	50	5	5	5	NUM
easat-7609	50	6	:	:	SYM
easat-7609	50	7	2886	2886	NUM
easat-7609	50	8	-	-	SYM
easat-7609	50	9	2898	2898	NUM
easat-7609	50	10	,	,	PUNCT
easat-7609	50	11	2025	2025	NUM
easat-7609	50	12	doi	doi	NOUN
easat-7609	50	13	:	:	PUNCT
easat-7609	50	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	50	15	©	©	PROPN
easat-7609	50	16	2025	2025	NUM
easat-7609	50	17	by	by	ADP
easat-7609	50	18	the	the	DET
easat-7609	50	19	authors	author	NOUN
easat-7609	50	20	;	;	PUNCT
easat-7609	50	21	licensee	licensee	PROPN
easat-7609	50	22	learning	learning	NOUN
easat-7609	50	23	gate	gate	VERB
easat-7609	50	24	this	this	DET
easat-7609	50	25	study	study	NOUN
easat-7609	50	26	's	's	PART
easat-7609	50	27	practical	practical	ADJ
easat-7609	50	28	significance	significance	NOUN
easat-7609	50	29	is	be	AUX
easat-7609	50	30	reflected	reflect	VERB
easat-7609	50	31	in	in	ADP
easat-7609	50	32	its	its	PRON
easat-7609	50	33	goal	goal	NOUN
easat-7609	50	34	to	to	PART
easat-7609	50	35	inform	inform	VERB
easat-7609	50	36	industrial	industrial	ADJ
easat-7609	50	37	companies	company	NOUN
easat-7609	50	38	about	about	ADP
easat-7609	50	39	the	the	DET
easat-7609	50	40	importance	importance	NOUN
easat-7609	50	41	and	and	CCONJ
easat-7609	50	42	extent	extent	NOUN
easat-7609	50	43	of	of	ADP
easat-7609	50	44	using	use	VERB
easat-7609	50	45	target	target	NOUN
easat-7609	50	46	costing	cost	VERB
easat-7609	50	47	to	to	PART
easat-7609	50	48	manage	manage	VERB
easat-7609	50	49	their	their	PRON
easat-7609	50	50	product	product	NOUN
easat-7609	50	51	costs	cost	NOUN
easat-7609	50	52	.	.	PUNCT
easat-7609	51	1	furthermore	furthermore	ADV
easat-7609	51	2	,	,	PUNCT
easat-7609	51	3	the	the	DET
easat-7609	51	4	application	application	NOUN
easat-7609	51	5	of	of	ADP
easat-7609	51	6	target	target	NOUN
easat-7609	51	7	costing	cost	VERB
easat-7609	51	8	remains	remain	VERB
easat-7609	51	9	underexplored	underexplored	ADJ
easat-7609	51	10	in	in	ADP
easat-7609	51	11	the	the	DET
easat-7609	51	12	context	context	NOUN
easat-7609	51	13	of	of	ADP
easat-7609	51	14	field	field	NOUN
easat-7609	51	15	studies	study	NOUN
easat-7609	51	16	conducted	conduct	VERB
easat-7609	51	17	within	within	ADP
easat-7609	51	18	saudi	saudi	PROPN
easat-7609	51	19	arabia	arabia	PROPN
easat-7609	51	20	,	,	PUNCT
easat-7609	51	21	making	make	VERB
easat-7609	51	22	this	this	DET
easat-7609	51	23	research	research	NOUN
easat-7609	51	24	a	a	DET
easat-7609	51	25	valuable	valuable	ADJ
easat-7609	51	26	contribution	contribution	NOUN
easat-7609	51	27	to	to	ADP
easat-7609	51	28	the	the	DET
easat-7609	51	29	literature	literature	NOUN
easat-7609	51	30	.	.	PUNCT
easat-7609	52	1	2.3	2.3	NUM
easat-7609	52	2	.	.	PUNCT
easat-7609	52	3	objectives	objective	NOUN
easat-7609	52	4	of	of	ADP
easat-7609	52	5	the	the	DET
easat-7609	52	6	study	study	NOUN
easat-7609	52	7	this	this	DET
easat-7609	52	8	study	study	NOUN
easat-7609	52	9	primarily	primarily	ADV
easat-7609	52	10	aims	aim	VERB
easat-7609	52	11	to	to	PART
easat-7609	52	12	examine	examine	VERB
easat-7609	52	13	the	the	DET
easat-7609	52	14	impact	impact	NOUN
easat-7609	52	15	of	of	ADP
easat-7609	52	16	implementing	implement	VERB
easat-7609	52	17	the	the	DET
easat-7609	52	18	tc	tc	NOUN
easat-7609	52	19	approach	approach	NOUN
easat-7609	52	20	on	on	ADP
easat-7609	52	21	enhancing	enhance	VERB
easat-7609	52	22	the	the	DET
easat-7609	52	23	competitive	competitive	ADJ
easat-7609	52	24	advantage	advantage	NOUN
easat-7609	52	25	of	of	ADP
easat-7609	52	26	saudi	saudi	ADJ
easat-7609	52	27	industrial	industrial	ADJ
easat-7609	52	28	firms	firm	NOUN
easat-7609	52	29	by	by	ADP
easat-7609	52	30	addressing	address	VERB
easat-7609	52	31	the	the	DET
easat-7609	52	32	following	follow	VERB
easat-7609	52	33	objectives	objective	NOUN
easat-7609	52	34	:	:	PUNCT
easat-7609	52	35	1	1	X
easat-7609	52	36	.	.	X
easat-7609	52	37	to	to	PART
easat-7609	52	38	analyze	analyze	VERB
easat-7609	52	39	the	the	DET
easat-7609	52	40	impact	impact	NOUN
easat-7609	52	41	of	of	ADP
easat-7609	52	42	applying	apply	VERB
easat-7609	52	43	the	the	DET
easat-7609	52	44	tc	tc	NOUN
easat-7609	52	45	on	on	ADP
easat-7609	52	46	cost	cost	NOUN
easat-7609	52	47	reduction	reduction	NOUN
easat-7609	52	48	in	in	ADP
easat-7609	52	49	saudi	saudi	ADJ
easat-7609	52	50	industrial	industrial	ADJ
easat-7609	52	51	companies	company	NOUN
easat-7609	52	52	.	.	PUNCT
easat-7609	53	1	2	2	X
easat-7609	53	2	.	.	X
easat-7609	53	3	to	to	PART
easat-7609	53	4	investigate	investigate	VERB
easat-7609	53	5	the	the	DET
easat-7609	53	6	effect	effect	NOUN
easat-7609	53	7	of	of	ADP
easat-7609	53	8	the	the	DET
easat-7609	53	9	tc	tc	NOUN
easat-7609	53	10	on	on	ADP
easat-7609	53	11	achieving	achieve	VERB
easat-7609	53	12	quality	quality	NOUN
easat-7609	53	13	in	in	ADP
easat-7609	53	14	saudi	saudi	ADJ
easat-7609	53	15	industrial	industrial	ADJ
easat-7609	53	16	companies	company	NOUN
easat-7609	53	17	.	.	PUNCT
easat-7609	54	1	3	3	X
easat-7609	54	2	.	.	PUNCT
easat-7609	54	3	to	to	PART
easat-7609	54	4	assess	assess	VERB
easat-7609	54	5	the	the	DET
easat-7609	54	6	role	role	NOUN
easat-7609	54	7	of	of	ADP
easat-7609	54	8	target	target	NOUN
easat-7609	54	9	costing	cost	VERB
easat-7609	54	10	in	in	ADP
easat-7609	54	11	fostering	foster	VERB
easat-7609	54	12	flexibility	flexibility	NOUN
easat-7609	54	13	and	and	CCONJ
easat-7609	54	14	innovation	innovation	NOUN
easat-7609	54	15	within	within	ADP
easat-7609	54	16	saudi	saudi	ADJ
easat-7609	54	17	industrial	industrial	ADJ
easat-7609	54	18	companies	company	NOUN
easat-7609	54	19	.	.	PUNCT
easat-7609	55	1	2.4	2.4	NUM
easat-7609	55	2	.	.	PUNCT
easat-7609	55	3	scope	scope	NOUN
easat-7609	55	4	of	of	ADP
easat-7609	55	5	the	the	DET
easat-7609	55	6	study	study	NOUN
easat-7609	55	7	the	the	DET
easat-7609	55	8	following	follow	VERB
easat-7609	55	9	boundaries	boundary	NOUN
easat-7609	55	10	define	define	VERB
easat-7609	55	11	this	this	DET
easat-7609	55	12	study	study	NOUN
easat-7609	55	13	:	:	PUNCT
easat-7609	55	14	subjective	subjective	ADJ
easat-7609	55	15	scope	scope	NOUN
easat-7609	55	16	:	:	PUNCT
easat-7609	55	17	the	the	DET
easat-7609	55	18	research	research	NOUN
easat-7609	55	19	focuses	focus	VERB
easat-7609	55	20	on	on	ADP
easat-7609	55	21	identifying	identify	VERB
easat-7609	55	22	the	the	DET
easat-7609	55	23	impact	impact	NOUN
easat-7609	55	24	of	of	ADP
easat-7609	55	25	applying	apply	VERB
easat-7609	55	26	the	the	DET
easat-7609	55	27	tc	tc	NOUN
easat-7609	55	28	on	on	ADP
easat-7609	55	29	enhancing	enhance	VERB
easat-7609	55	30	the	the	DET
easat-7609	55	31	competitive	competitive	ADJ
easat-7609	55	32	advantage	advantage	NOUN
easat-7609	55	33	of	of	ADP
easat-7609	55	34	industrial	industrial	ADJ
easat-7609	55	35	companies	company	NOUN
easat-7609	55	36	.	.	PUNCT
easat-7609	56	1	temporal	temporal	ADJ
easat-7609	56	2	scope	scope	NOUN
easat-7609	56	3	:	:	PUNCT
easat-7609	56	4	the	the	DET
easat-7609	56	5	study	study	NOUN
easat-7609	56	6	was	be	AUX
easat-7609	56	7	conducted	conduct	VERB
easat-7609	56	8	during	during	ADP
easat-7609	56	9	the	the	DET
easat-7609	56	10	first	first	ADJ
easat-7609	56	11	semester	semester	NOUN
easat-7609	56	12	of	of	ADP
easat-7609	56	13	the	the	DET
easat-7609	56	14	academic	academic	ADJ
easat-7609	56	15	year	year	NOUN
easat-7609	56	16	1446	1446	NUM
easat-7609	56	17	ah	ah	INTJ
easat-7609	56	18	.	.	PUNCT
easat-7609	57	1	human	human	ADJ
easat-7609	57	2	scope	scope	NOUN
easat-7609	57	3	:	:	PUNCT
easat-7609	57	4	the	the	DET
easat-7609	57	5	study	study	NOUN
easat-7609	57	6	targeted	target	VERB
easat-7609	57	7	financial	financial	ADJ
easat-7609	57	8	managers	manager	NOUN
easat-7609	57	9	,	,	PUNCT
easat-7609	57	10	accountants	accountant	NOUN
easat-7609	57	11	,	,	PUNCT
easat-7609	57	12	and	and	CCONJ
easat-7609	57	13	administrative	administrative	ADJ
easat-7609	57	14	staff	staff	NOUN
easat-7609	57	15	in	in	ADP
easat-7609	57	16	industrial	industrial	ADJ
easat-7609	57	17	companies	company	NOUN
easat-7609	57	18	across	across	ADP
easat-7609	57	19	saudi	saudi	PROPN
easat-7609	57	20	arabia	arabia	PROPN
easat-7609	57	21	.	.	PUNCT
easat-7609	58	1	2.5	2.5	NUM
easat-7609	58	2	.	.	PUNCT
easat-7609	59	1	theoretical	theoretical	ADJ
easat-7609	59	2	framework	framework	NOUN
easat-7609	59	3	of	of	ADP
easat-7609	59	4	the	the	DET
easat-7609	59	5	study	study	NOUN
easat-7609	59	6	2.5.1	2.5.1	NUM
easat-7609	59	7	.	.	PUNCT
easat-7609	60	1	target	target	NOUN
easat-7609	60	2	costing	cost	VERB
easat-7609	60	3	the	the	DET
easat-7609	60	4	intense	intense	ADJ
easat-7609	60	5	competition	competition	NOUN
easat-7609	60	6	in	in	ADP
easat-7609	60	7	the	the	DET
easat-7609	60	8	modern	modern	ADJ
easat-7609	60	9	era	era	NOUN
easat-7609	60	10	has	have	AUX
easat-7609	60	11	driven	drive	VERB
easat-7609	60	12	industrial	industrial	ADJ
easat-7609	60	13	companies	company	NOUN
easat-7609	60	14	to	to	PART
easat-7609	60	15	adopt	adopt	VERB
easat-7609	60	16	advanced	advanced	ADJ
easat-7609	60	17	management	management	NOUN
easat-7609	60	18	accounting	accounting	NOUN
easat-7609	60	19	techniques	technique	NOUN
easat-7609	60	20	to	to	PART
easat-7609	60	21	gain	gain	VERB
easat-7609	60	22	a	a	DET
easat-7609	60	23	competitive	competitive	ADJ
easat-7609	60	24	advantage	advantage	NOUN
easat-7609	60	25	.	.	PUNCT
easat-7609	61	1	these	these	DET
easat-7609	61	2	techniques	technique	NOUN
easat-7609	61	3	enable	enable	VERB
easat-7609	61	4	businesses	business	NOUN
easat-7609	61	5	to	to	PART
easat-7609	61	6	penetrate	penetrate	VERB
easat-7609	61	7	new	new	ADJ
easat-7609	61	8	markets	market	NOUN
easat-7609	61	9	and	and	CCONJ
easat-7609	61	10	achieve	achieve	VERB
easat-7609	61	11	customer	customer	NOUN
easat-7609	61	12	satisfaction	satisfaction	NOUN
easat-7609	61	13	by	by	ADP
easat-7609	61	14	ensuring	ensure	VERB
easat-7609	61	15	their	their	PRON
easat-7609	61	16	products	product	NOUN
easat-7609	61	17	are	be	AUX
easat-7609	61	18	competitive	competitive	ADJ
easat-7609	61	19	in	in	ADP
easat-7609	61	20	terms	term	NOUN
easat-7609	61	21	of	of	ADP
easat-7609	61	22	quality	quality	NOUN
easat-7609	61	23	,	,	PUNCT
easat-7609	61	24	innovation	innovation	NOUN
easat-7609	61	25	,	,	PUNCT
easat-7609	61	26	and	and	CCONJ
easat-7609	61	27	pricing	pricing	NOUN
easat-7609	61	28	across	across	ADP
easat-7609	61	29	both	both	CCONJ
easat-7609	61	30	local	local	ADJ
easat-7609	61	31	and	and	CCONJ
easat-7609	61	32	global	global	ADJ
easat-7609	61	33	markets	market	NOUN
easat-7609	61	34	[	[	X
easat-7609	61	35	9	9	NUM
easat-7609	61	36	-	-	SYM
easat-7609	61	37	11	11	NUM
easat-7609	61	38	]	]	PUNCT
easat-7609	61	39	.	.	PUNCT
easat-7609	62	1	in	in	ADP
easat-7609	62	2	light	light	NOUN
easat-7609	62	3	of	of	ADP
easat-7609	62	4	this	this	PRON
easat-7609	62	5	,	,	PUNCT
easat-7609	62	6	researchers	researcher	NOUN
easat-7609	62	7	emphasize	emphasize	VERB
easat-7609	62	8	the	the	DET
easat-7609	62	9	necessity	necessity	NOUN
easat-7609	62	10	of	of	ADP
easat-7609	62	11	developing	develop	VERB
easat-7609	62	12	cost	cost	NOUN
easat-7609	62	13	systems	system	NOUN
easat-7609	62	14	for	for	ADP
easat-7609	62	15	industrial	industrial	ADJ
easat-7609	62	16	companies	company	NOUN
easat-7609	62	17	to	to	PART
easat-7609	62	18	support	support	VERB
easat-7609	62	19	informed	informed	ADJ
easat-7609	62	20	pricing	pricing	NOUN
easat-7609	62	21	decisions	decision	NOUN
easat-7609	62	22	.	.	PUNCT
easat-7609	63	1	hamood	hamood	NOUN
easat-7609	63	2	,	,	PUNCT
easat-7609	63	3	et	et	PROPN
easat-7609	63	4	al	al	PROPN
easat-7609	63	5	.	.	PUNCT
easat-7609	64	1	[	[	X
easat-7609	64	2	12	12	NUM
easat-7609	64	3	]	]	PUNCT
easat-7609	64	4	argues	argue	VERB
easat-7609	64	5	that	that	SCONJ
easat-7609	64	6	target	target	NOUN
easat-7609	64	7	costing	costing	NOUN
easat-7609	64	8	is	be	AUX
easat-7609	64	9	highly	highly	ADV
easat-7609	64	10	applicable	applicable	ADJ
easat-7609	64	11	and	and	CCONJ
easat-7609	64	12	aligned	align	VERB
easat-7609	64	13	with	with	ADP
easat-7609	64	14	increasing	increase	VERB
easat-7609	64	15	competition	competition	NOUN
easat-7609	64	16	,	,	PUNCT
easat-7609	64	17	especially	especially	ADV
easat-7609	64	18	in	in	ADP
easat-7609	64	19	environments	environment	NOUN
easat-7609	64	20	where	where	SCONJ
easat-7609	64	21	supply	supply	NOUN
easat-7609	64	22	significantly	significantly	ADV
easat-7609	64	23	exceeds	exceed	VERB
easat-7609	64	24	demand	demand	NOUN
easat-7609	64	25	.	.	PUNCT
easat-7609	65	1	thus	thus	ADV
easat-7609	65	2	,	,	PUNCT
easat-7609	65	3	target	target	NOUN
easat-7609	65	4	costing	costing	NOUN
easat-7609	65	5	has	have	AUX
easat-7609	65	6	become	become	VERB
easat-7609	65	7	vital	vital	ADJ
easat-7609	65	8	for	for	ADP
easat-7609	65	9	achieving	achieve	VERB
easat-7609	65	10	cost	cost	NOUN
easat-7609	65	11	reduction	reduction	NOUN
easat-7609	65	12	objectives	objective	NOUN
easat-7609	65	13	,	,	PUNCT
easat-7609	65	14	ultimately	ultimately	ADV
easat-7609	65	15	enhancing	enhance	VERB
easat-7609	65	16	competitiveness	competitiveness	NOUN
easat-7609	65	17	.	.	PUNCT
easat-7609	66	1	otieno	otieno	PROPN
easat-7609	66	2	,	,	PUNCT
easat-7609	66	3	et	et	PROPN
easat-7609	66	4	al	al	PROPN
easat-7609	66	5	.	.	PUNCT
easat-7609	67	1	[	[	X
easat-7609	67	2	13	13	NUM
easat-7609	67	3	]	]	PUNCT
easat-7609	67	4	define	define	VERB
easat-7609	67	5	target	target	NOUN
easat-7609	67	6	costing	costing	NOUN
easat-7609	67	7	as	as	ADP
easat-7609	67	8	a	a	DET
easat-7609	67	9	process	process	NOUN
easat-7609	67	10	that	that	PRON
easat-7609	67	11	supports	support	VERB
easat-7609	67	12	cost	cost	NOUN
easat-7609	67	13	reduction	reduction	NOUN
easat-7609	67	14	during	during	ADP
easat-7609	67	15	the	the	DET
easat-7609	67	16	general	general	ADJ
easat-7609	67	17	design	design	NOUN
easat-7609	67	18	phase	phase	NOUN
easat-7609	67	19	of	of	ADP
easat-7609	67	20	products	product	NOUN
easat-7609	67	21	by	by	ADP
easat-7609	67	22	planning	plan	VERB
easat-7609	67	23	specifications	specification	NOUN
easat-7609	67	24	to	to	PART
easat-7609	67	25	meet	meet	VERB
easat-7609	67	26	customer	customer	NOUN
easat-7609	67	27	needs	need	NOUN
easat-7609	67	28	and	and	CCONJ
easat-7609	67	29	determining	determine	VERB
easat-7609	67	30	costs	cost	NOUN
easat-7609	67	31	based	base	VERB
easat-7609	67	32	on	on	ADP
easat-7609	67	33	targeted	target	VERB
easat-7609	67	34	selling	selling	NOUN
easat-7609	67	35	prices	price	NOUN
easat-7609	67	36	.	.	PUNCT
easat-7609	68	1	similarly	similarly	ADV
easat-7609	68	2	,	,	PUNCT
easat-7609	68	3	alkababji	alkababji	PROPN
easat-7609	68	4	[	[	X
easat-7609	68	5	14	14	NUM
easat-7609	68	6	]	]	PUNCT
easat-7609	68	7	describes	describe	VERB
easat-7609	68	8	target	target	NOUN
easat-7609	68	9	costing	costing	NOUN
easat-7609	68	10	as	as	ADP
easat-7609	68	11	a	a	DET
easat-7609	68	12	procedural	procedural	ADJ
easat-7609	68	13	planning	planning	NOUN
easat-7609	68	14	approach	approach	NOUN
easat-7609	68	15	to	to	PART
easat-7609	68	16	reduce	reduce	VERB
easat-7609	68	17	the	the	DET
easat-7609	68	18	cost	cost	NOUN
easat-7609	68	19	of	of	ADP
easat-7609	68	20	new	new	ADJ
easat-7609	68	21	products	product	NOUN
easat-7609	68	22	to	to	PART
easat-7609	68	23	increase	increase	VERB
easat-7609	68	24	profit	profit	NOUN
easat-7609	68	25	margins	margin	NOUN
easat-7609	68	26	.	.	PUNCT
easat-7609	69	1	the	the	DET
easat-7609	69	2	researchers	researcher	NOUN
easat-7609	69	3	define	define	VERB
easat-7609	69	4	target	target	NOUN
easat-7609	69	5	costing	costing	NOUN
easat-7609	69	6	as	as	ADP
easat-7609	69	7	an	an	DET
easat-7609	69	8	innovative	innovative	ADJ
easat-7609	69	9	cost	cost	NOUN
easat-7609	69	10	management	management	NOUN
easat-7609	69	11	system	system	NOUN
easat-7609	69	12	that	that	PRON
easat-7609	69	13	reduces	reduce	VERB
easat-7609	69	14	costs	cost	NOUN
easat-7609	69	15	through	through	ADP
easat-7609	69	16	product	product	NOUN
easat-7609	69	17	development	development	NOUN
easat-7609	69	18	without	without	ADP
easat-7609	69	19	compromising	compromise	VERB
easat-7609	69	20	quality	quality	NOUN
easat-7609	69	21	.	.	PUNCT
easat-7609	70	1	this	this	DET
easat-7609	70	2	approach	approach	NOUN
easat-7609	70	3	satisfies	satisfy	VERB
easat-7609	70	4	customer	customer	NOUN
easat-7609	70	5	needs	need	VERB
easat-7609	70	6	while	while	SCONJ
easat-7609	70	7	maximizing	maximize	VERB
easat-7609	70	8	profit	profit	NOUN
easat-7609	70	9	margins	margin	NOUN
easat-7609	70	10	.	.	PUNCT
easat-7609	71	1	the	the	DET
easat-7609	71	2	primary	primary	ADJ
easat-7609	71	3	objective	objective	NOUN
easat-7609	71	4	of	of	ADP
easat-7609	71	5	target	target	NOUN
easat-7609	71	6	costing	cost	VERB
easat-7609	71	7	is	be	AUX
easat-7609	71	8	to	to	PART
easat-7609	71	9	reduce	reduce	VERB
easat-7609	71	10	and	and	CCONJ
easat-7609	71	11	control	control	NOUN
easat-7609	71	12	product	product	NOUN
easat-7609	71	13	costs	cost	NOUN
easat-7609	71	14	by	by	ADP
easat-7609	71	15	providing	provide	VERB
easat-7609	71	16	relevant	relevant	ADJ
easat-7609	71	17	cost	cost	NOUN
easat-7609	71	18	management	management	NOUN
easat-7609	71	19	information	information	NOUN
easat-7609	71	20	to	to	PART
easat-7609	71	21	support	support	VERB
easat-7609	71	22	a	a	DET
easat-7609	71	23	company	company	NOUN
easat-7609	71	24	’s	’s	PART
easat-7609	71	25	competitive	competitive	ADJ
easat-7609	71	26	advantage	advantage	NOUN
easat-7609	71	27	.	.	PUNCT
easat-7609	72	1	according	accord	VERB
easat-7609	72	2	to	to	ADP
easat-7609	72	3	ben	ben	PROPN
easat-7609	72	4	klib	klib	PROPN
easat-7609	73	1	[	[	X
easat-7609	73	2	15	15	NUM
easat-7609	73	3	]	]	X
easat-7609	73	4	;	;	PUNCT
easat-7609	73	5	tani	tani	PROPN
easat-7609	73	6	,	,	PUNCT
easat-7609	73	7	et	et	PROPN
easat-7609	73	8	al	al	PROPN
easat-7609	73	9	.	.	PUNCT
easat-7609	74	1	[	[	X
easat-7609	74	2	16	16	NUM
easat-7609	74	3	]	]	PUNCT
easat-7609	74	4	and	and	CCONJ
easat-7609	74	5	norhafiza	norhafiza	NOUN
easat-7609	74	6	and	and	CCONJ
easat-7609	74	7	ruzita	ruzita	NOUN
easat-7609	74	8	[	[	X
easat-7609	74	9	17	17	NUM
easat-7609	74	10	]	]	PUNCT
easat-7609	74	11	the	the	DET
easat-7609	74	12	main	main	ADJ
easat-7609	74	13	objectives	objective	NOUN
easat-7609	74	14	of	of	ADP
easat-7609	74	15	the	the	DET
easat-7609	74	16	tc	tc	NOUN
easat-7609	74	17	include	include	VERB
easat-7609	74	18	:	:	PUNCT
easat-7609	74	19	•	•	ADP
easat-7609	74	20	delivering	deliver	VERB
easat-7609	74	21	high	high	ADJ
easat-7609	74	22	-	-	PUNCT
easat-7609	74	23	quality	quality	NOUN
easat-7609	74	24	products	product	NOUN
easat-7609	74	25	at	at	ADP
easat-7609	74	26	competitive	competitive	ADJ
easat-7609	74	27	prices	price	NOUN
easat-7609	74	28	that	that	PRON
easat-7609	74	29	achieve	achieve	VERB
easat-7609	74	30	targeted	target	VERB
easat-7609	74	31	profits	profit	NOUN
easat-7609	74	32	by	by	ADP
easat-7609	74	33	reducing	reduce	VERB
easat-7609	74	34	and	and	CCONJ
easat-7609	74	35	controlling	control	VERB
easat-7609	74	36	production	production	NOUN
easat-7609	74	37	costs	cost	NOUN
easat-7609	74	38	throughout	throughout	ADP
easat-7609	74	39	the	the	DET
easat-7609	74	40	product	product	NOUN
easat-7609	74	41	lifecycle	lifecycle	NOUN
easat-7609	74	42	,	,	PUNCT
easat-7609	74	43	from	from	ADP
easat-7609	74	44	planning	planning	NOUN
easat-7609	74	45	and	and	CCONJ
easat-7609	74	46	design	design	NOUN
easat-7609	74	47	to	to	ADP
easat-7609	74	48	sales	sale	NOUN
easat-7609	74	49	.	.	PUNCT
easat-7609	75	1	•	•	NUM
easat-7609	75	2	focusing	focus	VERB
easat-7609	75	3	on	on	ADP
easat-7609	75	4	costs	cost	NOUN
easat-7609	75	5	during	during	ADP
easat-7609	75	6	the	the	DET
easat-7609	75	7	product	product	NOUN
easat-7609	75	8	lifecycle	lifecycle	NOUN
easat-7609	75	9	from	from	ADP
easat-7609	75	10	both	both	DET
easat-7609	75	11	producers	producer	NOUN
easat-7609	75	12	'	'	PART
easat-7609	75	13	and	and	CCONJ
easat-7609	75	14	consumers	consumer	NOUN
easat-7609	75	15	'	'	PART
easat-7609	75	16	perspectives	perspective	NOUN
easat-7609	75	17	to	to	PART
easat-7609	75	18	ensure	ensure	VERB
easat-7609	75	19	mutual	mutual	ADJ
easat-7609	75	20	satisfaction	satisfaction	NOUN
easat-7609	75	21	.	.	PUNCT
easat-7609	76	1	•	•	NUM
easat-7609	76	2	meeting	meeting	NOUN
easat-7609	76	3	management	management	NOUN
easat-7609	76	4	’s	’s	PART
easat-7609	76	5	goals	goal	NOUN
easat-7609	76	6	of	of	ADP
easat-7609	76	7	achieving	achieve	VERB
easat-7609	76	8	targeted	target	VERB
easat-7609	76	9	profit	profit	NOUN
easat-7609	76	10	margins	margin	NOUN
easat-7609	76	11	while	while	SCONJ
easat-7609	76	12	securing	secure	VERB
easat-7609	76	13	market	market	NOUN
easat-7609	76	14	share	share	NOUN
easat-7609	76	15	.	.	PUNCT
easat-7609	77	1	2889	2889	NUM
easat-7609	77	2	edelweiss	edelweiss	PROPN
easat-7609	77	3	applied	apply	VERB
easat-7609	77	4	science	science	NOUN
easat-7609	77	5	and	and	CCONJ
easat-7609	77	6	technology	technology	NOUN
easat-7609	77	7	issn	issn	PROPN
easat-7609	77	8	:	:	PUNCT
easat-7609	77	9	2576	2576	NUM
easat-7609	77	10	-	-	SYM
easat-7609	77	11	8484	8484	NUM
easat-7609	77	12	vol	vol	NOUN
easat-7609	77	13	.	.	PROPN
easat-7609	78	1	9	9	NUM
easat-7609	78	2	,	,	PUNCT
easat-7609	78	3	no	no	INTJ
easat-7609	78	4	.	.	NOUN
easat-7609	78	5	5	5	NUM
easat-7609	78	6	:	:	SYM
easat-7609	78	7	2886	2886	NUM
easat-7609	78	8	-	-	SYM
easat-7609	78	9	2898	2898	NUM
easat-7609	78	10	,	,	PUNCT
easat-7609	78	11	2025	2025	NUM
easat-7609	78	12	doi	doi	NOUN
easat-7609	78	13	:	:	PUNCT
easat-7609	78	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	78	15	©	©	PROPN
easat-7609	78	16	2025	2025	NUM
easat-7609	78	17	by	by	ADP
easat-7609	78	18	the	the	DET
easat-7609	78	19	authors	author	NOUN
easat-7609	78	20	;	;	PUNCT
easat-7609	78	21	licensee	licensee	PROPN
easat-7609	78	22	learning	learning	NOUN
easat-7609	78	23	gate	gate	VERB
easat-7609	78	24	•	•	NOUN
easat-7609	78	25	fostering	foster	VERB
easat-7609	78	26	collaboration	collaboration	NOUN
easat-7609	78	27	and	and	CCONJ
easat-7609	78	28	innovation	innovation	NOUN
easat-7609	78	29	among	among	ADP
easat-7609	78	30	designers	designer	NOUN
easat-7609	78	31	,	,	PUNCT
easat-7609	78	32	engineers	engineer	NOUN
easat-7609	78	33	,	,	PUNCT
easat-7609	78	34	and	and	CCONJ
easat-7609	78	35	employees	employee	NOUN
easat-7609	78	36	to	to	PART
easat-7609	78	37	deliver	deliver	VERB
easat-7609	78	38	the	the	DET
easat-7609	78	39	desired	desire	VERB
easat-7609	78	40	product	product	NOUN
easat-7609	78	41	.	.	PUNCT
easat-7609	79	1	2.5.2	2.5.2	X
easat-7609	79	2	.	.	PUNCT
easat-7609	80	1	principles	principle	NOUN
easat-7609	80	2	of	of	ADP
easat-7609	80	3	target	target	NOUN
easat-7609	80	4	costing	cost	VERB
easat-7609	80	5	to	to	PART
easat-7609	80	6	achieve	achieve	VERB
easat-7609	80	7	the	the	DET
easat-7609	80	8	objectives	objective	NOUN
easat-7609	80	9	of	of	ADP
easat-7609	80	10	target	target	NOUN
easat-7609	80	11	costing	costing	NOUN
easat-7609	80	12	,	,	PUNCT
easat-7609	80	13	several	several	ADJ
easat-7609	80	14	principles	principle	NOUN
easat-7609	80	15	must	must	AUX
easat-7609	80	16	be	be	AUX
easat-7609	80	17	adhered	adhere	VERB
easat-7609	80	18	to	to	ADP
easat-7609	80	19	,	,	PUNCT
easat-7609	80	20	as	as	SCONJ
easat-7609	80	21	outlined	outline	VERB
easat-7609	80	22	by	by	ADP
easat-7609	80	23	atwi	atwi	ADJ
easat-7609	81	1	[	[	X
easat-7609	81	2	18	18	NUM
easat-7609	81	3	]	]	X
easat-7609	81	4	;	;	PUNCT
easat-7609	81	5	zamlat	zamlat	PROPN
easat-7609	81	6	[	[	X
easat-7609	81	7	19	19	NUM
easat-7609	81	8	]	]	PUNCT
easat-7609	81	9	and	and	CCONJ
easat-7609	81	10	ali	ali	PROPN
easat-7609	81	11	and	and	CCONJ
easat-7609	81	12	obaid	obaid	X
easat-7609	81	13	[	[	X
easat-7609	81	14	20	20	NUM
easat-7609	81	15	]	]	NUM
easat-7609	81	16	:	:	PUNCT
easat-7609	81	17	•	•	ADP
easat-7609	81	18	target	target	NOUN
easat-7609	81	19	selling	sell	VERB
easat-7609	81	20	price	price	NOUN
easat-7609	81	21	drives	drive	NOUN
easat-7609	81	22	cost	cost	NOUN
easat-7609	81	23	:	:	PUNCT
easat-7609	81	24	the	the	DET
easat-7609	81	25	product	product	NOUN
easat-7609	81	26	’s	’s	PART
easat-7609	81	27	market	market	NOUN
easat-7609	81	28	-	-	PUNCT
easat-7609	81	29	acceptable	acceptable	ADJ
easat-7609	81	30	selling	selling	NOUN
easat-7609	81	31	price	price	NOUN
easat-7609	81	32	is	be	AUX
easat-7609	81	33	determined	determine	VERB
easat-7609	81	34	.	.	PUNCT
easat-7609	82	1	the	the	DET
easat-7609	82	2	desired	desire	VERB
easat-7609	82	3	profit	profit	NOUN
easat-7609	82	4	margin	margin	NOUN
easat-7609	82	5	is	be	AUX
easat-7609	82	6	subtracted	subtract	VERB
easat-7609	82	7	to	to	PART
easat-7609	82	8	arrive	arrive	VERB
easat-7609	82	9	at	at	ADP
easat-7609	82	10	the	the	DET
easat-7609	82	11	target	target	NOUN
easat-7609	82	12	cost	cost	NOUN
easat-7609	82	13	.	.	PUNCT
easat-7609	83	1	•	•	NUM
easat-7609	83	2	focus	focus	NOUN
easat-7609	83	3	on	on	ADP
easat-7609	83	4	customers	customer	NOUN
easat-7609	83	5	:	:	PUNCT
easat-7609	83	6	the	the	DET
easat-7609	83	7	process	process	NOUN
easat-7609	83	8	meets	meet	VERB
easat-7609	83	9	customer	customer	NOUN
easat-7609	83	10	requirements	requirement	NOUN
easat-7609	83	11	for	for	ADP
easat-7609	83	12	quality	quality	NOUN
easat-7609	83	13	,	,	PUNCT
easat-7609	83	14	price	price	NOUN
easat-7609	83	15	,	,	PUNCT
easat-7609	83	16	and	and	CCONJ
easat-7609	83	17	timely	timely	ADJ
easat-7609	83	18	delivery	delivery	NOUN
easat-7609	83	19	.	.	PUNCT
easat-7609	84	1	•	•	NUM
easat-7609	84	2	emphasis	emphasis	NOUN
easat-7609	84	3	on	on	ADP
easat-7609	84	4	product	product	NOUN
easat-7609	84	5	design	design	NOUN
easat-7609	84	6	:	:	PUNCT
easat-7609	84	7	costs	cost	NOUN
easat-7609	84	8	are	be	AUX
easat-7609	84	9	monitored	monitor	VERB
easat-7609	84	10	during	during	ADP
easat-7609	84	11	the	the	DET
easat-7609	84	12	design	design	NOUN
easat-7609	84	13	phase	phase	NOUN
easat-7609	84	14	,	,	PUNCT
easat-7609	84	15	allowing	allow	VERB
easat-7609	84	16	for	for	ADP
easat-7609	84	17	engineering	engineering	NOUN
easat-7609	84	18	changes	change	NOUN
easat-7609	84	19	before	before	SCONJ
easat-7609	84	20	production	production	NOUN
easat-7609	84	21	begins	begin	VERB
easat-7609	84	22	.	.	PUNCT
easat-7609	85	1	this	this	DET
easat-7609	85	2	approach	approach	NOUN
easat-7609	85	3	reduces	reduce	VERB
easat-7609	85	4	costs	cost	NOUN
easat-7609	85	5	and	and	CCONJ
easat-7609	85	6	shortens	shorten	VERB
easat-7609	85	7	the	the	DET
easat-7609	85	8	time	time	NOUN
easat-7609	85	9	-	-	PUNCT
easat-7609	85	10	to	to	ADP
easat-7609	85	11	-	-	PUNCT
easat-7609	85	12	market	market	NOUN
easat-7609	85	13	for	for	ADP
easat-7609	85	14	new	new	ADJ
easat-7609	85	15	products	product	NOUN
easat-7609	85	16	.	.	PUNCT
easat-7609	86	1	•	•	NUM
easat-7609	86	2	cross	cross	ADJ
easat-7609	86	3	-	-	ADJ
easat-7609	86	4	functional	functional	ADJ
easat-7609	86	5	teamwork	teamwork	NOUN
easat-7609	86	6	:	:	PUNCT
easat-7609	86	7	teams	team	NOUN
easat-7609	86	8	from	from	ADP
easat-7609	86	9	diverse	diverse	ADJ
easat-7609	86	10	departments	department	NOUN
easat-7609	86	11	,	,	PUNCT
easat-7609	86	12	including	include	VERB
easat-7609	86	13	sales	sale	NOUN
easat-7609	86	14	,	,	PUNCT
easat-7609	86	15	marketing	marketing	NOUN
easat-7609	86	16	,	,	PUNCT
easat-7609	86	17	design	design	NOUN
easat-7609	86	18	,	,	PUNCT
easat-7609	86	19	and	and	CCONJ
easat-7609	86	20	cost	cost	NOUN
easat-7609	86	21	management	management	NOUN
easat-7609	86	22	,	,	PUNCT
easat-7609	86	23	collaborate	collaborate	VERB
easat-7609	86	24	to	to	PART
easat-7609	86	25	ensure	ensure	VERB
easat-7609	86	26	the	the	DET
easat-7609	86	27	product	product	NOUN
easat-7609	86	28	meets	meet	VERB
easat-7609	86	29	target	target	NOUN
easat-7609	86	30	cost	cost	NOUN
easat-7609	86	31	parameters	parameter	NOUN
easat-7609	86	32	.	.	PUNCT
easat-7609	87	1	•	•	NUM
easat-7609	87	2	lifecycle	lifecycle	NOUN
easat-7609	87	3	cost	cost	VERB
easat-7609	87	4	consideration	consideration	NOUN
easat-7609	87	5	:	:	PUNCT
easat-7609	87	6	all	all	DET
easat-7609	87	7	costs	cost	NOUN
easat-7609	87	8	associated	associate	VERB
easat-7609	87	9	with	with	ADP
easat-7609	87	10	the	the	DET
easat-7609	87	11	product	product	NOUN
easat-7609	87	12	lifecycle	lifecycle	NOUN
easat-7609	87	13	are	be	AUX
easat-7609	87	14	accounted	account	VERB
easat-7609	87	15	for	for	ADP
easat-7609	87	16	to	to	PART
easat-7609	87	17	achieve	achieve	VERB
easat-7609	87	18	overall	overall	ADJ
easat-7609	87	19	cost	cost	NOUN
easat-7609	87	20	reduction	reduction	NOUN
easat-7609	87	21	.	.	PUNCT
easat-7609	88	1	the	the	DET
easat-7609	88	2	researchers	researcher	NOUN
easat-7609	88	3	conclude	conclude	VERB
easat-7609	88	4	that	that	SCONJ
easat-7609	88	5	target	target	NOUN
easat-7609	88	6	costing	cost	VERB
easat-7609	88	7	primarily	primarily	ADV
easat-7609	88	8	aims	aim	VERB
easat-7609	88	9	to	to	PART
easat-7609	88	10	reduce	reduce	VERB
easat-7609	88	11	product	product	NOUN
easat-7609	88	12	or	or	CCONJ
easat-7609	88	13	service	service	NOUN
easat-7609	88	14	costs	cost	NOUN
easat-7609	88	15	while	while	SCONJ
easat-7609	88	16	maintaining	maintain	VERB
easat-7609	88	17	competitive	competitive	ADJ
easat-7609	88	18	quality	quality	NOUN
easat-7609	88	19	standards	standard	NOUN
easat-7609	88	20	and	and	CCONJ
easat-7609	88	21	meeting	meet	VERB
easat-7609	88	22	customer	customer	NOUN
easat-7609	88	23	needs	need	NOUN
easat-7609	88	24	.	.	PUNCT
easat-7609	89	1	this	this	DET
easat-7609	89	2	approach	approach	NOUN
easat-7609	89	3	balances	balance	VERB
easat-7609	89	4	consumer	consumer	NOUN
easat-7609	89	5	satisfaction	satisfaction	NOUN
easat-7609	89	6	and	and	CCONJ
easat-7609	89	7	required	required	ADJ
easat-7609	89	8	profitability	profitability	NOUN
easat-7609	89	9	.	.	PUNCT
easat-7609	90	1	2.5.3	2.5.3	NUM
easat-7609	90	2	.	.	NOUN
easat-7609	90	3	critical	critical	ADJ
easat-7609	90	4	success	success	NOUN
easat-7609	90	5	factors	factor	VERB
easat-7609	90	6	norhafiza	norhafiza	NOUN
easat-7609	90	7	and	and	CCONJ
easat-7609	90	8	ruzita	ruzita	NOUN
easat-7609	91	1	[	[	X
easat-7609	91	2	17	17	NUM
easat-7609	91	3	]	]	PUNCT
easat-7609	91	4	and	and	CCONJ
easat-7609	91	5	yoo	yoo	PROPN
easat-7609	91	6	,	,	PUNCT
easat-7609	91	7	et	et	PROPN
easat-7609	91	8	al	al	PROPN
easat-7609	91	9	.	.	PUNCT
easat-7609	92	1	[	[	X
easat-7609	92	2	21	21	NUM
easat-7609	92	3	]	]	PUNCT
easat-7609	92	4	identify	identify	VERB
easat-7609	92	5	several	several	ADJ
easat-7609	92	6	factors	factor	NOUN
easat-7609	92	7	necessary	necessary	ADJ
easat-7609	92	8	for	for	ADP
easat-7609	92	9	the	the	DET
easat-7609	92	10	successful	successful	ADJ
easat-7609	92	11	implementation	implementation	NOUN
easat-7609	92	12	of	of	ADP
easat-7609	92	13	the	the	DET
easat-7609	92	14	tc	tc	NOUN
easat-7609	92	15	,	,	PUNCT
easat-7609	92	16	including	include	VERB
easat-7609	92	17	:	:	PUNCT
easat-7609	92	18	•	•	NUM
easat-7609	92	19	a	a	DET
easat-7609	92	20	robust	robust	ADJ
easat-7609	92	21	accounting	accounting	NOUN
easat-7609	92	22	information	information	NOUN
easat-7609	92	23	system	system	NOUN
easat-7609	92	24	.	.	PUNCT
easat-7609	93	1	•	•	NUM
easat-7609	93	2	an	an	DET
easat-7609	93	3	accurate	accurate	ADJ
easat-7609	93	4	cost	cost	NOUN
easat-7609	93	5	estimation	estimation	NOUN
easat-7609	93	6	system	system	NOUN
easat-7609	93	7	based	base	VERB
easat-7609	93	8	on	on	ADP
easat-7609	93	9	comprehensive	comprehensive	ADJ
easat-7609	93	10	market	market	NOUN
easat-7609	93	11	surveys	survey	NOUN
easat-7609	93	12	.	.	PUNCT
easat-7609	94	1	•	•	NUM
easat-7609	94	2	strong	strong	ADJ
easat-7609	94	3	support	support	NOUN
easat-7609	94	4	from	from	ADP
easat-7609	94	5	top	top	ADJ
easat-7609	94	6	management	management	NOUN
easat-7609	94	7	due	due	ADP
easat-7609	94	8	to	to	ADP
easat-7609	94	9	the	the	DET
easat-7609	94	10	strategic	strategic	ADJ
easat-7609	94	11	nature	nature	NOUN
easat-7609	94	12	of	of	ADP
easat-7609	94	13	the	the	DET
easat-7609	94	14	approach	approach	NOUN
easat-7609	94	15	.	.	PUNCT
easat-7609	95	1	•	•	NUM
easat-7609	95	2	the	the	DET
easat-7609	95	3	ability	ability	NOUN
easat-7609	95	4	to	to	PART
easat-7609	95	5	produce	produce	VERB
easat-7609	95	6	diverse	diverse	ADJ
easat-7609	95	7	products	product	NOUN
easat-7609	95	8	and	and	CCONJ
easat-7609	95	9	provide	provide	VERB
easat-7609	95	10	training	training	NOUN
easat-7609	95	11	on	on	ADP
easat-7609	95	12	target	target	NOUN
easat-7609	95	13	costing	cost	VERB
easat-7609	95	14	techniques	technique	NOUN
easat-7609	95	15	.	.	PUNCT
easat-7609	96	1	•	•	NOUN
easat-7609	96	2	delegating	delegate	VERB
easat-7609	96	3	authority	authority	NOUN
easat-7609	96	4	to	to	ADP
easat-7609	96	5	cross	cross	ADJ
easat-7609	96	6	-	-	ADJ
easat-7609	96	7	functional	functional	ADJ
easat-7609	96	8	work	work	NOUN
easat-7609	96	9	teams	team	NOUN
easat-7609	96	10	to	to	PART
easat-7609	96	11	foster	foster	VERB
easat-7609	96	12	innovation	innovation	NOUN
easat-7609	96	13	.	.	PUNCT
easat-7609	97	1	•	•	NUM
easat-7609	97	2	maintain	maintain	VERB
easat-7609	97	3	continuous	continuous	ADJ
easat-7609	97	4	communication	communication	NOUN
easat-7609	97	5	channels	channel	NOUN
easat-7609	97	6	between	between	ADP
easat-7609	97	7	the	the	DET
easat-7609	97	8	company	company	NOUN
easat-7609	97	9	,	,	PUNCT
easat-7609	97	10	suppliers	supplier	NOUN
easat-7609	97	11	,	,	PUNCT
easat-7609	97	12	and	and	CCONJ
easat-7609	97	13	customers	customer	NOUN
easat-7609	97	14	,	,	PUNCT
easat-7609	97	15	as	as	ADV
easat-7609	97	16	well	well	ADV
easat-7609	97	17	as	as	ADP
easat-7609	97	18	internally	internally	ADV
easat-7609	97	19	between	between	ADP
easat-7609	97	20	departments	department	NOUN
easat-7609	97	21	,	,	PUNCT
easat-7609	97	22	to	to	PART
easat-7609	97	23	facilitate	facilitate	VERB
easat-7609	97	24	information	information	NOUN
easat-7609	97	25	exchange	exchange	NOUN
easat-7609	97	26	.	.	PUNCT
easat-7609	98	1	•	•	NOUN
easat-7609	98	2	allocating	allocate	VERB
easat-7609	98	3	sufficient	sufficient	ADJ
easat-7609	98	4	financial	financial	ADJ
easat-7609	98	5	resources	resource	NOUN
easat-7609	98	6	for	for	ADP
easat-7609	98	7	market	market	NOUN
easat-7609	98	8	studies	study	NOUN
easat-7609	98	9	and	and	CCONJ
easat-7609	98	10	adopting	adopt	VERB
easat-7609	98	11	modern	modern	ADJ
easat-7609	98	12	technologies	technology	NOUN
easat-7609	98	13	to	to	PART
easat-7609	98	14	support	support	VERB
easat-7609	98	15	the	the	DET
easat-7609	98	16	application	application	NOUN
easat-7609	98	17	of	of	ADP
easat-7609	98	18	target	target	NOUN
easat-7609	98	19	costing	costing	NOUN
easat-7609	98	20	.	.	PUNCT
easat-7609	99	1	2.6	2.6	NUM
easat-7609	99	2	.	.	PUNCT
easat-7609	100	1	implementation	implementation	NOUN
easat-7609	100	2	stages	stage	NOUN
easat-7609	100	3	of	of	ADP
easat-7609	100	4	target	target	NOUN
easat-7609	100	5	costing	cost	VERB
easat-7609	100	6	horngren	horngren	NOUN
easat-7609	100	7	,	,	PUNCT
easat-7609	100	8	et	et	PROPN
easat-7609	100	9	al	al	PROPN
easat-7609	100	10	.	.	PUNCT
easat-7609	101	1	[	[	X
easat-7609	101	2	22	22	NUM
easat-7609	101	3	]	]	PUNCT
easat-7609	101	4	outline	outline	NOUN
easat-7609	101	5	the	the	DET
easat-7609	101	6	following	follow	VERB
easat-7609	101	7	stages	stage	NOUN
easat-7609	101	8	for	for	ADP
easat-7609	101	9	implementing	implement	VERB
easat-7609	101	10	target	target	NOUN
easat-7609	101	11	costing	costing	NOUN
easat-7609	101	12	:	:	PUNCT
easat-7609	101	13	•	•	ADV
easat-7609	101	14	identifying	identify	VERB
easat-7609	101	15	products	product	NOUN
easat-7609	101	16	or	or	CCONJ
easat-7609	101	17	services	service	NOUN
easat-7609	101	18	that	that	PRON
easat-7609	101	19	fulfill	fulfill	VERB
easat-7609	101	20	customer	customer	NOUN
easat-7609	101	21	needs	need	NOUN
easat-7609	101	22	.	.	PUNCT
easat-7609	102	1	•	•	PUNCT
easat-7609	102	2	determining	determine	VERB
easat-7609	102	3	the	the	DET
easat-7609	102	4	target	target	NOUN
easat-7609	102	5	price	price	NOUN
easat-7609	102	6	:	:	PUNCT
easat-7609	102	7	this	this	PRON
easat-7609	102	8	represents	represent	VERB
easat-7609	102	9	the	the	DET
easat-7609	102	10	price	price	NOUN
easat-7609	102	11	customers	customer	NOUN
easat-7609	102	12	are	be	AUX
easat-7609	102	13	willing	willing	ADJ
easat-7609	102	14	to	to	PART
easat-7609	102	15	pay	pay	VERB
easat-7609	102	16	,	,	PUNCT
easat-7609	102	17	identified	identify	VERB
easat-7609	102	18	through	through	ADP
easat-7609	102	19	market	market	NOUN
easat-7609	102	20	research	research	NOUN
easat-7609	102	21	.	.	PUNCT
easat-7609	103	1	•	•	NUM
easat-7609	103	2	calculating	calculate	VERB
easat-7609	103	3	the	the	DET
easat-7609	103	4	target	target	NOUN
easat-7609	103	5	cost	cost	NOUN
easat-7609	103	6	involves	involve	NOUN
easat-7609	103	7	subtracting	subtract	VERB
easat-7609	103	8	the	the	DET
easat-7609	103	9	desired	desire	VERB
easat-7609	103	10	operating	operating	NOUN
easat-7609	103	11	income	income	NOUN
easat-7609	103	12	from	from	ADP
easat-7609	103	13	the	the	DET
easat-7609	103	14	expected	expect	VERB
easat-7609	103	15	selling	selling	NOUN
easat-7609	103	16	price	price	NOUN
easat-7609	103	17	while	while	SCONJ
easat-7609	103	18	maintaining	maintain	VERB
easat-7609	103	19	quality	quality	NOUN
easat-7609	103	20	.	.	PUNCT
easat-7609	104	1	•	•	NUM
easat-7609	104	2	applying	apply	VERB
easat-7609	104	3	value	value	NOUN
easat-7609	104	4	engineering	engineering	NOUN
easat-7609	104	5	:	:	PUNCT
easat-7609	104	6	conducting	conduct	VERB
easat-7609	104	7	systematic	systematic	ADJ
easat-7609	104	8	evaluations	evaluation	NOUN
easat-7609	104	9	across	across	ADP
easat-7609	104	10	the	the	DET
easat-7609	104	11	value	value	NOUN
easat-7609	104	12	chain	chain	NOUN
easat-7609	104	13	to	to	PART
easat-7609	104	14	reduce	reduce	VERB
easat-7609	104	15	costs	cost	NOUN
easat-7609	104	16	while	while	SCONJ
easat-7609	104	17	ensuring	ensure	VERB
easat-7609	104	18	customer	customer	NOUN
easat-7609	104	19	satisfaction	satisfaction	NOUN
easat-7609	104	20	.	.	PUNCT
easat-7609	105	1	2.7	2.7	NUM
easat-7609	105	2	.	.	PUNCT
easat-7609	105	3	criticism	criticism	NOUN
easat-7609	105	4	of	of	ADP
easat-7609	105	5	target	target	NOUN
easat-7609	105	6	costing	cost	VERB
easat-7609	105	7	despite	despite	SCONJ
easat-7609	105	8	its	its	PRON
easat-7609	105	9	advantages	advantage	NOUN
easat-7609	105	10	,	,	PUNCT
easat-7609	105	11	the	the	DET
easat-7609	105	12	tc	tc	NOUN
easat-7609	105	13	has	have	AUX
easat-7609	105	14	faced	face	VERB
easat-7609	105	15	several	several	ADJ
easat-7609	105	16	criticisms	criticism	NOUN
easat-7609	105	17	.	.	PUNCT
easat-7609	106	1	studies	study	NOUN
easat-7609	106	2	by	by	ADP
easat-7609	106	3	al	al	PROPN
easat-7609	106	4	-	-	PUNCT
easat-7609	106	5	amari	amari	PROPN
easat-7609	106	6	,	,	PUNCT
easat-7609	106	7	et	et	PROPN
easat-7609	106	8	al	al	PROPN
easat-7609	106	9	.	.	PUNCT
easat-7609	107	1	[	[	X
easat-7609	107	2	23	23	NUM
easat-7609	107	3	]	]	PUNCT
easat-7609	107	4	and	and	CCONJ
easat-7609	107	5	alnihawi	alnihawi	NOUN
easat-7609	107	6	and	and	CCONJ
easat-7609	107	7	abu	abu	PROPN
easat-7609	107	8	azoum	azoum	NOUN
easat-7609	107	9	[	[	X
easat-7609	107	10	1	1	X
easat-7609	107	11	]	]	PUNCT
easat-7609	107	12	highlight	highlight	VERB
easat-7609	107	13	the	the	DET
easat-7609	107	14	following	follow	VERB
easat-7609	107	15	challenges	challenge	NOUN
easat-7609	107	16	:	:	PUNCT
easat-7609	107	17	•	•	SCONJ
easat-7609	107	18	the	the	DET
easat-7609	107	19	framework	framework	NOUN
easat-7609	107	20	's	's	PART
easat-7609	107	21	general	general	ADJ
easat-7609	107	22	nature	nature	NOUN
easat-7609	107	23	focuses	focus	VERB
easat-7609	107	24	primarily	primarily	ADV
easat-7609	107	25	on	on	ADP
easat-7609	107	26	implementation	implementation	NOUN
easat-7609	107	27	steps	step	NOUN
easat-7609	107	28	derived	derive	VERB
easat-7609	107	29	from	from	ADP
easat-7609	107	30	japanese	japanese	ADJ
easat-7609	107	31	case	case	NOUN
easat-7609	107	32	studies	study	NOUN
easat-7609	107	33	that	that	PRON
easat-7609	107	34	may	may	AUX
easat-7609	107	35	not	not	PART
easat-7609	107	36	be	be	AUX
easat-7609	107	37	fully	fully	ADV
easat-7609	107	38	applicable	applicable	ADJ
easat-7609	107	39	in	in	ADP
easat-7609	107	40	other	other	ADJ
easat-7609	107	41	contexts	contexts	NOUN
easat-7609	107	42	.	.	PUNCT
easat-7609	108	1	2890	2890	NUM
easat-7609	108	2	edelweiss	edelweiss	PROPN
easat-7609	108	3	applied	apply	VERB
easat-7609	108	4	science	science	NOUN
easat-7609	108	5	and	and	CCONJ
easat-7609	108	6	technology	technology	NOUN
easat-7609	108	7	issn	issn	PROPN
easat-7609	108	8	:	:	PUNCT
easat-7609	108	9	2576	2576	NUM
easat-7609	108	10	-	-	SYM
easat-7609	108	11	8484	8484	NUM
easat-7609	108	12	vol	vol	NOUN
easat-7609	108	13	.	.	PROPN
easat-7609	109	1	9	9	NUM
easat-7609	109	2	,	,	PUNCT
easat-7609	109	3	no	no	INTJ
easat-7609	109	4	.	.	NOUN
easat-7609	109	5	5	5	NUM
easat-7609	109	6	:	:	SYM
easat-7609	109	7	2886	2886	NUM
easat-7609	109	8	-	-	SYM
easat-7609	109	9	2898	2898	NUM
easat-7609	109	10	,	,	PUNCT
easat-7609	109	11	2025	2025	NUM
easat-7609	109	12	doi	doi	NOUN
easat-7609	109	13	:	:	PUNCT
easat-7609	109	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	109	15	©	©	PROPN
easat-7609	109	16	2025	2025	NUM
easat-7609	109	17	by	by	ADP
easat-7609	109	18	the	the	DET
easat-7609	109	19	authors	author	NOUN
easat-7609	109	20	;	;	PUNCT
easat-7609	109	21	licensee	licensee	PROPN
easat-7609	109	22	learning	learning	NOUN
easat-7609	109	23	gate	gate	VERB
easat-7609	109	24	•	•	NOUN
easat-7609	109	25	difficulty	difficulty	NOUN
easat-7609	109	26	identifying	identify	VERB
easat-7609	109	27	target	target	NOUN
easat-7609	109	28	cost	cost	NOUN
easat-7609	109	29	components	component	NOUN
easat-7609	109	30	,	,	PUNCT
easat-7609	109	31	such	such	ADJ
easat-7609	109	32	as	as	ADP
easat-7609	109	33	selling	sell	VERB
easat-7609	109	34	prices	price	NOUN
easat-7609	109	35	and	and	CCONJ
easat-7609	109	36	profits	profit	NOUN
easat-7609	109	37	,	,	PUNCT
easat-7609	109	38	due	due	ADP
easat-7609	109	39	to	to	ADP
easat-7609	109	40	the	the	DET
easat-7609	109	41	lack	lack	NOUN
easat-7609	109	42	of	of	ADP
easat-7609	109	43	suitable	suitable	ADJ
easat-7609	109	44	cost	cost	NOUN
easat-7609	109	45	systems	system	NOUN
easat-7609	109	46	in	in	ADP
easat-7609	109	47	many	many	ADJ
easat-7609	109	48	industrial	industrial	ADJ
easat-7609	109	49	companies	company	NOUN
easat-7609	109	50	,	,	PUNCT
easat-7609	109	51	particularly	particularly	ADV
easat-7609	109	52	in	in	ADP
easat-7609	109	53	developing	develop	VERB
easat-7609	109	54	countries	country	NOUN
easat-7609	109	55	.	.	PUNCT
easat-7609	110	1	•	•	NUM
easat-7609	110	2	the	the	DET
easat-7609	110	3	need	need	NOUN
easat-7609	110	4	for	for	ADP
easat-7609	110	5	significant	significant	ADJ
easat-7609	110	6	organizational	organizational	ADJ
easat-7609	110	7	changes	change	NOUN
easat-7609	110	8	and	and	CCONJ
easat-7609	110	9	associated	associated	ADJ
easat-7609	110	10	testing	testing	NOUN
easat-7609	110	11	costs	cost	NOUN
easat-7609	110	12	complicates	complicate	VERB
easat-7609	110	13	the	the	DET
easat-7609	110	14	linkage	linkage	NOUN
easat-7609	110	15	between	between	ADP
easat-7609	110	16	inputs	input	NOUN
easat-7609	110	17	and	and	CCONJ
easat-7609	110	18	outputs	output	NOUN
easat-7609	110	19	.	.	PUNCT
easat-7609	111	1	•	•	NUM
easat-7609	111	2	resistance	resistance	NOUN
easat-7609	111	3	from	from	ADP
easat-7609	111	4	managers	manager	NOUN
easat-7609	111	5	who	who	PRON
easat-7609	111	6	adhere	adhere	VERB
easat-7609	111	7	to	to	ADP
easat-7609	111	8	traditional	traditional	ADJ
easat-7609	111	9	practices	practice	NOUN
easat-7609	111	10	and	and	CCONJ
easat-7609	111	11	exhibit	exhibit	VERB
easat-7609	111	12	reluctance	reluctance	NOUN
easat-7609	111	13	toward	toward	ADP
easat-7609	111	14	adopting	adopt	VERB
easat-7609	111	15	new	new	ADJ
easat-7609	111	16	methods	method	NOUN
easat-7609	111	17	.	.	PUNCT
easat-7609	112	1	2.8	2.8	NUM
easat-7609	112	2	.	.	PUNCT
easat-7609	113	1	competitive	competitive	ADJ
easat-7609	113	2	advantage	advantage	NOUN
easat-7609	113	3	competitive	competitive	ADJ
easat-7609	113	4	advantage	advantage	NOUN
easat-7609	113	5	arises	arise	VERB
easat-7609	113	6	when	when	SCONJ
easat-7609	113	7	companies	company	NOUN
easat-7609	113	8	create	create	VERB
easat-7609	113	9	value	value	NOUN
easat-7609	113	10	by	by	ADP
easat-7609	113	11	implementing	implement	VERB
easat-7609	113	12	unique	unique	ADJ
easat-7609	113	13	strategies	strategy	NOUN
easat-7609	113	14	that	that	PRON
easat-7609	113	15	differentiate	differentiate	VERB
easat-7609	113	16	them	they	PRON
easat-7609	113	17	from	from	ADP
easat-7609	113	18	competitors	competitor	NOUN
easat-7609	113	19	in	in	ADP
easat-7609	113	20	the	the	DET
easat-7609	113	21	product	product	NOUN
easat-7609	113	22	market	market	NOUN
easat-7609	113	23	[	[	X
easat-7609	113	24	24	24	NUM
easat-7609	113	25	]	]	PUNCT
easat-7609	113	26	.	.	PUNCT
easat-7609	114	1	this	this	DET
easat-7609	114	2	capability	capability	NOUN
easat-7609	114	3	enables	enable	VERB
easat-7609	114	4	companies	company	NOUN
easat-7609	114	5	to	to	PART
easat-7609	114	6	provide	provide	VERB
easat-7609	114	7	consumers	consumer	NOUN
easat-7609	114	8	with	with	ADP
easat-7609	114	9	distinctive	distinctive	ADJ
easat-7609	114	10	value	value	NOUN
easat-7609	114	11	by	by	ADP
easat-7609	114	12	offering	offer	VERB
easat-7609	114	13	lower	low	ADJ
easat-7609	114	14	prices	price	NOUN
easat-7609	114	15	or	or	CCONJ
easat-7609	114	16	delivering	deliver	VERB
easat-7609	114	17	additional	additional	ADJ
easat-7609	114	18	benefits	benefit	NOUN
easat-7609	114	19	and	and	CCONJ
easat-7609	114	20	services	service	NOUN
easat-7609	114	21	that	that	PRON
easat-7609	114	22	justify	justify	VERB
easat-7609	114	23	higher	high	ADJ
easat-7609	114	24	prices	price	NOUN
easat-7609	114	25	.	.	PUNCT
easat-7609	115	1	to	to	PART
easat-7609	115	2	achieve	achieve	VERB
easat-7609	115	3	a	a	DET
easat-7609	115	4	competitive	competitive	ADJ
easat-7609	115	5	advantage	advantage	NOUN
easat-7609	115	6	,	,	PUNCT
easat-7609	115	7	companies	company	NOUN
easat-7609	115	8	must	must	AUX
easat-7609	115	9	evaluate	evaluate	VERB
easat-7609	115	10	their	their	PRON
easat-7609	115	11	internal	internal	ADJ
easat-7609	115	12	capabilities	capability	NOUN
easat-7609	115	13	and	and	CCONJ
easat-7609	115	14	resources	resource	NOUN
easat-7609	115	15	and	and	CCONJ
easat-7609	115	16	leverage	leverage	VERB
easat-7609	115	17	them	they	PRON
easat-7609	115	18	to	to	PART
easat-7609	115	19	establish	establish	VERB
easat-7609	115	20	a	a	DET
easat-7609	115	21	competitive	competitive	ADJ
easat-7609	115	22	position	position	NOUN
easat-7609	115	23	that	that	PRON
easat-7609	115	24	is	be	AUX
easat-7609	115	25	difficult	difficult	ADJ
easat-7609	115	26	for	for	SCONJ
easat-7609	115	27	rivals	rival	NOUN
easat-7609	115	28	to	to	PART
easat-7609	115	29	imitate	imitate	VERB
easat-7609	115	30	in	in	ADP
easat-7609	115	31	a	a	DET
easat-7609	115	32	rapidly	rapidly	ADV
easat-7609	115	33	changing	change	VERB
easat-7609	115	34	and	and	CCONJ
easat-7609	115	35	highly	highly	ADV
easat-7609	115	36	competitive	competitive	ADJ
easat-7609	115	37	environment	environment	NOUN
easat-7609	115	38	.	.	PUNCT
easat-7609	116	1	competitive	competitive	ADJ
easat-7609	116	2	advantage	advantage	NOUN
easat-7609	116	3	has	have	AUX
easat-7609	116	4	been	be	AUX
easat-7609	116	5	defined	define	VERB
easat-7609	116	6	as	as	ADP
easat-7609	116	7	a	a	DET
easat-7609	116	8	state	state	NOUN
easat-7609	116	9	where	where	SCONJ
easat-7609	116	10	competitors	competitor	NOUN
easat-7609	116	11	can	can	AUX
easat-7609	116	12	not	not	PART
easat-7609	116	13	replicate	replicate	VERB
easat-7609	116	14	the	the	DET
easat-7609	116	15	strategies	strategy	NOUN
easat-7609	116	16	employed	employ	VERB
easat-7609	116	17	by	by	ADP
easat-7609	116	18	a	a	DET
easat-7609	116	19	company	company	NOUN
easat-7609	116	20	,	,	PUNCT
easat-7609	116	21	nor	nor	CCONJ
easat-7609	116	22	can	can	AUX
easat-7609	116	23	they	they	PRON
easat-7609	116	24	benefit	benefit	VERB
easat-7609	116	25	from	from	ADP
easat-7609	116	26	the	the	DET
easat-7609	116	27	advantages	advantage	NOUN
easat-7609	116	28	derived	derive	VERB
easat-7609	116	29	from	from	ADP
easat-7609	116	30	those	those	DET
easat-7609	116	31	strategies	strategy	NOUN
easat-7609	116	32	awan	awan	PROPN
easat-7609	116	33	,	,	PUNCT
easat-7609	116	34	et	et	PROPN
easat-7609	116	35	al	al	PROPN
easat-7609	116	36	.	.	PUNCT
easat-7609	117	1	[	[	X
easat-7609	117	2	25	25	NUM
easat-7609	117	3	]	]	PUNCT
easat-7609	117	4	and	and	CCONJ
easat-7609	117	5	klib	klib	X
easat-7609	118	1	[	[	X
easat-7609	118	2	8	8	NUM
easat-7609	118	3	]	]	PUNCT
easat-7609	118	4	.	.	PUNCT
easat-7609	119	1	haider	haider	NOUN
easat-7609	120	1	[	[	X
easat-7609	120	2	26	26	NUM
easat-7609	120	3	]	]	PUNCT
easat-7609	120	4	views	view	VERB
easat-7609	120	5	competitive	competitive	ADJ
easat-7609	120	6	advantage	advantage	NOUN
easat-7609	120	7	as	as	ADP
easat-7609	120	8	a	a	DET
easat-7609	120	9	combination	combination	NOUN
easat-7609	120	10	of	of	ADP
easat-7609	120	11	skills	skill	NOUN
easat-7609	120	12	,	,	PUNCT
easat-7609	120	13	resources	resource	NOUN
easat-7609	120	14	,	,	PUNCT
easat-7609	120	15	and	and	CCONJ
easat-7609	120	16	capabilities	capability	NOUN
easat-7609	120	17	that	that	PRON
easat-7609	120	18	management	management	NOUN
easat-7609	120	19	can	can	AUX
easat-7609	120	20	coordinate	coordinate	VERB
easat-7609	120	21	and	and	CCONJ
easat-7609	120	22	invest	invest	VERB
easat-7609	120	23	in	in	ADP
easat-7609	120	24	to	to	PART
easat-7609	120	25	deliver	deliver	VERB
easat-7609	120	26	superior	superior	ADJ
easat-7609	120	27	value	value	NOUN
easat-7609	120	28	to	to	ADP
easat-7609	120	29	customers	customer	NOUN
easat-7609	120	30	compared	compare	VERB
easat-7609	120	31	to	to	ADP
easat-7609	120	32	competitors	competitor	NOUN
easat-7609	120	33	.	.	PUNCT
easat-7609	121	1	although	although	SCONJ
easat-7609	121	2	there	there	PRON
easat-7609	121	3	is	be	VERB
easat-7609	121	4	no	no	DET
easat-7609	121	5	universally	universally	ADV
easat-7609	121	6	agreed	agree	VERB
easat-7609	121	7	-	-	PUNCT
easat-7609	121	8	upon	upon	ADP
easat-7609	121	9	definition	definition	NOUN
easat-7609	121	10	of	of	ADP
easat-7609	121	11	competitive	competitive	ADJ
easat-7609	121	12	advantage	advantage	NOUN
easat-7609	121	13	,	,	PUNCT
easat-7609	121	14	there	there	PRON
easat-7609	121	15	is	be	VERB
easat-7609	121	16	consensus	consensus	NOUN
easat-7609	121	17	on	on	ADP
easat-7609	121	18	leveraging	leverage	VERB
easat-7609	121	19	a	a	DET
easat-7609	121	20	company	company	NOUN
easat-7609	121	21	’s	’s	PART
easat-7609	121	22	unique	unique	ADJ
easat-7609	121	23	capabilities	capability	NOUN
easat-7609	121	24	to	to	PART
easat-7609	121	25	build	build	VERB
easat-7609	121	26	a	a	DET
easat-7609	121	27	distinctive	distinctive	ADJ
easat-7609	121	28	identity	identity	NOUN
easat-7609	121	29	that	that	PRON
easat-7609	121	30	resonates	resonate	VERB
easat-7609	121	31	with	with	ADP
easat-7609	121	32	customers	customer	NOUN
easat-7609	121	33	,	,	PUNCT
easat-7609	121	34	adapts	adapt	VERB
easat-7609	121	35	to	to	ADP
easat-7609	121	36	continuous	continuous	ADJ
easat-7609	121	37	changes	change	NOUN
easat-7609	121	38	,	,	PUNCT
easat-7609	121	39	and	and	CCONJ
easat-7609	121	40	meets	meet	VERB
easat-7609	121	41	customer	customer	NOUN
easat-7609	121	42	needs	need	NOUN
easat-7609	121	43	,	,	PUNCT
easat-7609	121	44	thereby	thereby	ADV
easat-7609	121	45	creating	create	VERB
easat-7609	121	46	a	a	DET
easat-7609	121	47	position	position	NOUN
easat-7609	121	48	that	that	PRON
easat-7609	121	49	is	be	AUX
easat-7609	121	50	difficult	difficult	ADJ
easat-7609	121	51	to	to	PART
easat-7609	121	52	replicate	replicate	VERB
easat-7609	121	53	.	.	PUNCT
easat-7609	122	1	based	base	VERB
easat-7609	122	2	on	on	ADP
easat-7609	122	3	this	this	PRON
easat-7609	122	4	,	,	PUNCT
easat-7609	122	5	the	the	DET
easat-7609	122	6	researchers	researcher	NOUN
easat-7609	122	7	define	define	VERB
easat-7609	122	8	competitive	competitive	ADJ
easat-7609	122	9	advantage	advantage	NOUN
easat-7609	122	10	as	as	ADP
easat-7609	122	11	the	the	DET
easat-7609	122	12	benefit	benefit	NOUN
easat-7609	122	13	that	that	PRON
easat-7609	122	14	arises	arise	VERB
easat-7609	122	15	when	when	SCONJ
easat-7609	122	16	a	a	DET
easat-7609	122	17	company	company	NOUN
easat-7609	122	18	discovers	discover	VERB
easat-7609	122	19	and	and	CCONJ
easat-7609	122	20	implements	implement	VERB
easat-7609	122	21	more	more	ADV
easat-7609	122	22	effective	effective	ADJ
easat-7609	122	23	methods	method	NOUN
easat-7609	122	24	than	than	ADP
easat-7609	122	25	competitors	competitor	NOUN
easat-7609	122	26	.	.	PUNCT
easat-7609	123	1	competitive	competitive	ADJ
easat-7609	123	2	advantage	advantage	NOUN
easat-7609	123	3	focuses	focus	VERB
easat-7609	123	4	on	on	ADP
easat-7609	123	5	three	three	NUM
easat-7609	123	6	main	main	ADJ
easat-7609	123	7	dimensions	dimension	NOUN
easat-7609	123	8	,	,	PUNCT
easat-7609	123	9	elaborated	elaborate	VERB
easat-7609	123	10	as	as	SCONJ
easat-7609	123	11	follows	follow	VERB
easat-7609	123	12	:	:	PUNCT
easat-7609	123	13	2.8.1	2.8.1	X
easat-7609	123	14	.	.	PUNCT
easat-7609	123	15	quality	quality	NOUN
easat-7609	123	16	dimension	dimension	NOUN
easat-7609	123	17	quality	quality	NOUN
easat-7609	123	18	is	be	AUX
easat-7609	123	19	a	a	DET
easat-7609	123	20	critical	critical	ADJ
easat-7609	123	21	component	component	NOUN
easat-7609	123	22	of	of	ADP
easat-7609	123	23	competitive	competitive	ADJ
easat-7609	123	24	advantage	advantage	NOUN
easat-7609	123	25	for	for	ADP
easat-7609	123	26	industrial	industrial	ADJ
easat-7609	123	27	companies	company	NOUN
easat-7609	123	28	.	.	PUNCT
easat-7609	124	1	it	it	PRON
easat-7609	124	2	refers	refer	VERB
easat-7609	124	3	to	to	ADP
easat-7609	124	4	performing	perform	VERB
easat-7609	124	5	tasks	task	NOUN
easat-7609	124	6	correctly	correctly	ADV
easat-7609	124	7	to	to	PART
easat-7609	124	8	deliver	deliver	VERB
easat-7609	124	9	products	product	NOUN
easat-7609	124	10	that	that	PRON
easat-7609	124	11	meet	meet	VERB
easat-7609	124	12	customer	customer	NOUN
easat-7609	124	13	and	and	CCONJ
easat-7609	124	14	consumer	consumer	NOUN
easat-7609	124	15	expectations	expectation	NOUN
easat-7609	124	16	for	for	ADP
easat-7609	124	17	highquality	highquality	NOUN
easat-7609	124	18	products	product	NOUN
easat-7609	124	19	at	at	ADP
easat-7609	124	20	lower	low	ADJ
easat-7609	124	21	prices	price	NOUN
easat-7609	124	22	ben	ben	PROPN
easat-7609	124	23	klib	klib	PROPN
easat-7609	125	1	[	[	X
easat-7609	125	2	15	15	NUM
easat-7609	125	3	]	]	PUNCT
easat-7609	125	4	.	.	PUNCT
easat-7609	126	1	al	al	PROPN
easat-7609	126	2	-	-	PUNCT
easat-7609	126	3	hamiri	hamiri	PROPN
easat-7609	126	4	[	[	X
easat-7609	126	5	27	27	NUM
easat-7609	126	6	]	]	PUNCT
easat-7609	126	7	defines	define	VERB
easat-7609	126	8	quality	quality	NOUN
easat-7609	126	9	as	as	ADP
easat-7609	126	10	a	a	DET
easat-7609	126	11	managerial	managerial	ADJ
easat-7609	126	12	approach	approach	NOUN
easat-7609	126	13	that	that	PRON
easat-7609	126	14	emphasizes	emphasize	VERB
easat-7609	126	15	the	the	DET
easat-7609	126	16	contributions	contribution	NOUN
easat-7609	126	17	of	of	ADP
easat-7609	126	18	all	all	DET
easat-7609	126	19	organizational	organizational	ADJ
easat-7609	126	20	members	member	NOUN
easat-7609	126	21	to	to	PART
easat-7609	126	22	achieve	achieve	VERB
easat-7609	126	23	long	long	ADJ
easat-7609	126	24	-	-	PUNCT
easat-7609	126	25	term	term	NOUN
easat-7609	126	26	profitability	profitability	NOUN
easat-7609	126	27	by	by	ADP
easat-7609	126	28	meeting	meet	VERB
easat-7609	126	29	consumer	consumer	NOUN
easat-7609	126	30	needs	need	NOUN
easat-7609	126	31	and	and	CCONJ
easat-7609	126	32	benefiting	benefit	VERB
easat-7609	126	33	society	society	NOUN
easat-7609	126	34	.	.	PUNCT
easat-7609	127	1	quality	quality	NOUN
easat-7609	127	2	fosters	foster	VERB
easat-7609	127	3	competitive	competitive	ADJ
easat-7609	127	4	advantage	advantage	NOUN
easat-7609	127	5	by	by	ADP
easat-7609	127	6	diversifying	diversify	VERB
easat-7609	127	7	products	product	NOUN
easat-7609	127	8	,	,	PUNCT
easat-7609	127	9	increasing	increase	VERB
easat-7609	127	10	their	their	PRON
easat-7609	127	11	number	number	NOUN
easat-7609	127	12	,	,	PUNCT
easat-7609	127	13	and	and	CCONJ
easat-7609	127	14	adhering	adhere	VERB
easat-7609	127	15	to	to	ADP
easat-7609	127	16	global	global	ADJ
easat-7609	127	17	standards	standard	NOUN
easat-7609	127	18	,	,	PUNCT
easat-7609	127	19	ensuring	ensure	VERB
easat-7609	127	20	consumer	consumer	NOUN
easat-7609	127	21	loyalty	loyalty	NOUN
easat-7609	127	22	.	.	PUNCT
easat-7609	128	1	the	the	DET
easat-7609	128	2	researchers	researcher	NOUN
easat-7609	128	3	conclude	conclude	VERB
easat-7609	128	4	that	that	SCONJ
easat-7609	128	5	industrial	industrial	ADJ
easat-7609	128	6	companies	company	NOUN
easat-7609	128	7	must	must	AUX
easat-7609	128	8	produce	produce	VERB
easat-7609	128	9	high	high	ADJ
easat-7609	128	10	-	-	PUNCT
easat-7609	128	11	quality	quality	NOUN
easat-7609	128	12	products	product	NOUN
easat-7609	128	13	at	at	ADP
easat-7609	128	14	low	low	ADJ
easat-7609	128	15	costs	cost	NOUN
easat-7609	128	16	while	while	SCONJ
easat-7609	128	17	maintaining	maintain	VERB
easat-7609	128	18	flexibility	flexibility	NOUN
easat-7609	128	19	to	to	PART
easat-7609	128	20	effectively	effectively	ADV
easat-7609	128	21	meet	meet	VERB
easat-7609	128	22	customer	customer	NOUN
easat-7609	128	23	demands	demand	NOUN
easat-7609	128	24	.	.	PUNCT
easat-7609	129	1	2.8.2	2.8.2	X
easat-7609	129	2	.	.	PUNCT
easat-7609	129	3	cost	cost	NOUN
easat-7609	129	4	reduction	reduction	NOUN
easat-7609	129	5	dimension	dimension	NOUN
easat-7609	129	6	cost	cost	NOUN
easat-7609	129	7	reduction	reduction	NOUN
easat-7609	129	8	is	be	AUX
easat-7609	129	9	another	another	DET
easat-7609	129	10	essential	essential	ADJ
easat-7609	129	11	dimension	dimension	NOUN
easat-7609	129	12	of	of	ADP
easat-7609	129	13	competitive	competitive	ADJ
easat-7609	129	14	advantage	advantage	NOUN
easat-7609	129	15	.	.	PUNCT
easat-7609	130	1	industrial	industrial	ADJ
easat-7609	130	2	companies	company	NOUN
easat-7609	130	3	strive	strive	VERB
easat-7609	130	4	to	to	PART
easat-7609	130	5	capture	capture	VERB
easat-7609	130	6	the	the	DET
easat-7609	130	7	largest	large	ADJ
easat-7609	130	8	possible	possible	ADJ
easat-7609	130	9	market	market	NOUN
easat-7609	130	10	share	share	NOUN
easat-7609	130	11	by	by	ADP
easat-7609	130	12	offering	offer	VERB
easat-7609	130	13	products	product	NOUN
easat-7609	130	14	that	that	PRON
easat-7609	130	15	are	be	AUX
easat-7609	130	16	lower	low	ADJ
easat-7609	130	17	-	-	PUNCT
easat-7609	130	18	cost	cost	NOUN
easat-7609	130	19	than	than	ADP
easat-7609	130	20	their	their	PRON
easat-7609	130	21	competitors	competitor	NOUN
easat-7609	130	22	darouch	darouch	ADJ
easat-7609	131	1	[	[	X
easat-7609	131	2	28	28	NUM
easat-7609	131	3	]	]	PUNCT
easat-7609	131	4	.	.	PUNCT
easat-7609	132	1	koudid	koudid	VERB
easat-7609	133	1	[	[	X
easat-7609	133	2	29	29	NUM
easat-7609	133	3	]	]	PUNCT
easat-7609	133	4	defines	define	VERB
easat-7609	133	5	cost	cost	NOUN
easat-7609	133	6	reduction	reduction	NOUN
easat-7609	133	7	as	as	ADP
easat-7609	133	8	the	the	DET
easat-7609	133	9	actual	actual	ADJ
easat-7609	133	10	and	and	CCONJ
easat-7609	133	11	permanent	permanent	ADJ
easat-7609	133	12	decrease	decrease	NOUN
easat-7609	133	13	in	in	ADP
easat-7609	133	14	the	the	DET
easat-7609	133	15	costs	cost	NOUN
easat-7609	133	16	of	of	ADP
easat-7609	133	17	activities	activity	NOUN
easat-7609	133	18	performed	perform	VERB
easat-7609	133	19	by	by	ADP
easat-7609	133	20	the	the	DET
easat-7609	133	21	company	company	NOUN
easat-7609	133	22	or	or	CCONJ
easat-7609	133	23	a	a	DET
easat-7609	133	24	reduction	reduction	NOUN
easat-7609	133	25	in	in	ADP
easat-7609	133	26	unit	unit	NOUN
easat-7609	133	27	costs	cost	NOUN
easat-7609	133	28	without	without	ADP
easat-7609	133	29	compromising	compromise	VERB
easat-7609	133	30	product	product	NOUN
easat-7609	133	31	quality	quality	NOUN
easat-7609	133	32	.	.	PUNCT
easat-7609	134	1	companies	company	NOUN
easat-7609	134	2	achieve	achieve	VERB
easat-7609	134	3	cost	cost	NOUN
easat-7609	134	4	reductions	reduction	NOUN
easat-7609	134	5	through	through	ADP
easat-7609	134	6	several	several	ADJ
easat-7609	134	7	methods	method	NOUN
easat-7609	134	8	,	,	PUNCT
easat-7609	134	9	such	such	ADJ
easat-7609	134	10	as	as	ADP
easat-7609	134	11	optimizing	optimize	VERB
easat-7609	134	12	production	production	NOUN
easat-7609	134	13	capacity	capacity	NOUN
easat-7609	134	14	,	,	PUNCT
easat-7609	134	15	continuously	continuously	ADV
easat-7609	134	16	improving	improve	VERB
easat-7609	134	17	product	product	NOUN
easat-7609	134	18	quality	quality	NOUN
easat-7609	134	19	,	,	PUNCT
easat-7609	134	20	and	and	CCONJ
easat-7609	134	21	innovating	innovate	VERB
easat-7609	134	22	in	in	ADP
easat-7609	134	23	product	product	NOUN
easat-7609	134	24	design	design	NOUN
easat-7609	134	25	.	.	PUNCT
easat-7609	135	1	the	the	DET
easat-7609	135	2	researchers	researcher	NOUN
easat-7609	135	3	highlight	highlight	VERB
easat-7609	135	4	the	the	DET
easat-7609	135	5	relationship	relationship	NOUN
easat-7609	135	6	between	between	ADP
easat-7609	135	7	target	target	NOUN
easat-7609	135	8	costing	costing	NOUN
easat-7609	135	9	and	and	CCONJ
easat-7609	135	10	cost	cost	NOUN
easat-7609	135	11	reduction	reduction	NOUN
easat-7609	135	12	,	,	PUNCT
easat-7609	135	13	which	which	PRON
easat-7609	135	14	is	be	AUX
easat-7609	135	15	evident	evident	ADJ
easat-7609	135	16	in	in	ADP
easat-7609	135	17	product	product	NOUN
easat-7609	135	18	development	development	NOUN
easat-7609	135	19	processes	process	NOUN
easat-7609	135	20	.	.	PUNCT
easat-7609	136	1	this	this	PRON
easat-7609	136	2	involves	involve	VERB
easat-7609	136	3	designing	design	VERB
easat-7609	136	4	products	product	NOUN
easat-7609	136	5	based	base	VERB
easat-7609	136	6	on	on	ADP
easat-7609	136	7	team	team	NOUN
easat-7609	136	8	proposals	proposal	NOUN
easat-7609	136	9	,	,	PUNCT
easat-7609	136	10	estimating	estimate	VERB
easat-7609	136	11	production	production	NOUN
easat-7609	136	12	costs	cost	NOUN
easat-7609	136	13	,	,	PUNCT
easat-7609	136	14	and	and	CCONJ
easat-7609	136	15	comparing	compare	VERB
easat-7609	136	16	target	target	NOUN
easat-7609	136	17	and	and	CCONJ
easat-7609	136	18	estimated	estimated	ADJ
easat-7609	136	19	costs	cost	NOUN
easat-7609	136	20	.	.	PUNCT
easat-7609	137	1	suppose	suppose	VERB
easat-7609	137	2	the	the	DET
easat-7609	137	3	estimated	estimate	VERB
easat-7609	137	4	costs	cost	NOUN
easat-7609	137	5	align	align	VERB
easat-7609	137	6	with	with	ADP
easat-7609	137	7	the	the	DET
easat-7609	137	8	target	target	NOUN
easat-7609	137	9	costs	cost	NOUN
easat-7609	137	10	,	,	PUNCT
easat-7609	137	11	production	production	NOUN
easat-7609	137	12	proceeds	proceed	NOUN
easat-7609	137	13	while	while	SCONJ
easat-7609	137	14	focusing	focus	VERB
easat-7609	137	15	on	on	ADP
easat-7609	137	16	continuous	continuous	ADJ
easat-7609	137	17	cost	cost	NOUN
easat-7609	137	18	improvement	improvement	NOUN
easat-7609	137	19	.	.	PUNCT
easat-7609	138	1	if	if	SCONJ
easat-7609	138	2	estimated	estimate	VERB
easat-7609	138	3	costs	cost	NOUN
easat-7609	138	4	exceed	exceed	VERB
easat-7609	138	5	target	target	NOUN
easat-7609	138	6	costs	cost	NOUN
easat-7609	138	7	,	,	PUNCT
easat-7609	138	8	adjustments	adjustment	NOUN
easat-7609	138	9	are	be	AUX
easat-7609	138	10	made	make	VERB
easat-7609	138	11	using	use	VERB
easat-7609	138	12	value	value	NOUN
easat-7609	138	13	engineering	engineering	NOUN
easat-7609	138	14	principles	principle	NOUN
easat-7609	138	15	to	to	PART
easat-7609	138	16	redesign	redesign	VERB
easat-7609	138	17	the	the	DET
easat-7609	138	18	product	product	NOUN
easat-7609	138	19	to	to	PART
easat-7609	138	20	meet	meet	VERB
easat-7609	138	21	target	target	NOUN
easat-7609	138	22	costs	cost	NOUN
easat-7609	138	23	,	,	PUNCT
easat-7609	138	24	fulfilling	fulfil	VERB
easat-7609	138	25	customer	customer	NOUN
easat-7609	138	26	and	and	CCONJ
easat-7609	138	27	consumer	consumer	NOUN
easat-7609	138	28	needs	need	NOUN
easat-7609	138	29	.	.	PUNCT
easat-7609	139	1	2891	2891	NUM
easat-7609	139	2	edelweiss	edelweiss	PROPN
easat-7609	139	3	applied	apply	VERB
easat-7609	139	4	science	science	NOUN
easat-7609	139	5	and	and	CCONJ
easat-7609	139	6	technology	technology	NOUN
easat-7609	139	7	issn	issn	PROPN
easat-7609	139	8	:	:	PUNCT
easat-7609	139	9	2576	2576	NUM
easat-7609	139	10	-	-	SYM
easat-7609	139	11	8484	8484	NUM
easat-7609	139	12	vol	vol	NOUN
easat-7609	139	13	.	.	PROPN
easat-7609	140	1	9	9	NUM
easat-7609	140	2	,	,	PUNCT
easat-7609	140	3	no	no	INTJ
easat-7609	140	4	.	.	NOUN
easat-7609	140	5	5	5	NUM
easat-7609	140	6	:	:	SYM
easat-7609	140	7	2886	2886	NUM
easat-7609	140	8	-	-	SYM
easat-7609	140	9	2898	2898	NUM
easat-7609	140	10	,	,	PUNCT
easat-7609	140	11	2025	2025	NUM
easat-7609	140	12	doi	doi	NOUN
easat-7609	140	13	:	:	PUNCT
easat-7609	140	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	140	15	©	©	PROPN
easat-7609	140	16	2025	2025	NUM
easat-7609	140	17	by	by	ADP
easat-7609	140	18	the	the	DET
easat-7609	140	19	authors	author	NOUN
easat-7609	140	20	;	;	PUNCT
easat-7609	141	1	licensee	licensee	PROPN
easat-7609	141	2	learning	learning	PROPN
easat-7609	141	3	gate	gate	PROPN
easat-7609	141	4	2.8.3	2.8.3	NUM
easat-7609	141	5	.	.	PUNCT
easat-7609	142	1	flexibility	flexibility	NOUN
easat-7609	142	2	dimension	dimension	NOUN
easat-7609	142	3	flexibility	flexibility	NOUN
easat-7609	142	4	is	be	AUX
easat-7609	142	5	crucial	crucial	ADJ
easat-7609	142	6	for	for	ADP
easat-7609	142	7	achieving	achieve	VERB
easat-7609	142	8	a	a	DET
easat-7609	142	9	competitive	competitive	ADJ
easat-7609	142	10	advantage	advantage	NOUN
easat-7609	142	11	in	in	ADP
easat-7609	142	12	industrial	industrial	ADJ
easat-7609	142	13	companies	company	NOUN
easat-7609	142	14	,	,	PUNCT
easat-7609	142	15	as	as	SCONJ
easat-7609	142	16	it	it	PRON
easat-7609	142	17	enables	enable	VERB
easat-7609	142	18	them	they	PRON
easat-7609	142	19	to	to	PART
easat-7609	142	20	respond	respond	VERB
easat-7609	142	21	quickly	quickly	ADV
easat-7609	142	22	to	to	ADP
easat-7609	142	23	changes	change	NOUN
easat-7609	142	24	in	in	ADP
easat-7609	142	25	product	product	NOUN
easat-7609	142	26	design	design	NOUN
easat-7609	142	27	to	to	PART
easat-7609	142	28	meet	meet	VERB
easat-7609	142	29	evolving	evolve	VERB
easat-7609	142	30	consumer	consumer	NOUN
easat-7609	142	31	needs	need	NOUN
easat-7609	142	32	.	.	PUNCT
easat-7609	143	1	al	al	PROPN
easat-7609	143	2	-	-	PUNCT
easat-7609	143	3	nihawi	nihawi	PROPN
easat-7609	143	4	and	and	CCONJ
easat-7609	143	5	abu	abu	PROPN
easat-7609	143	6	azoum	azoum	NOUN
easat-7609	144	1	[	[	X
easat-7609	144	2	1	1	NUM
easat-7609	144	3	]	]	PUNCT
easat-7609	144	4	defines	define	VERB
easat-7609	144	5	flexibility	flexibility	NOUN
easat-7609	144	6	as	as	ADP
easat-7609	144	7	the	the	DET
easat-7609	144	8	ability	ability	NOUN
easat-7609	144	9	of	of	ADP
easat-7609	144	10	industrial	industrial	ADJ
easat-7609	144	11	companies	company	NOUN
easat-7609	144	12	to	to	PART
easat-7609	144	13	identify	identify	VERB
easat-7609	144	14	changes	change	NOUN
easat-7609	144	15	in	in	ADP
easat-7609	144	16	the	the	DET
easat-7609	144	17	external	external	ADJ
easat-7609	144	18	environment	environment	NOUN
easat-7609	144	19	and	and	CCONJ
easat-7609	144	20	mobilize	mobilize	VERB
easat-7609	144	21	resources	resource	NOUN
easat-7609	144	22	to	to	PART
easat-7609	144	23	respond	respond	VERB
easat-7609	144	24	swiftly	swiftly	ADV
easat-7609	144	25	.	.	PUNCT
easat-7609	145	1	the	the	DET
easat-7609	145	2	researchers	researcher	NOUN
easat-7609	145	3	agree	agree	VERB
easat-7609	145	4	that	that	SCONJ
easat-7609	145	5	flexibility	flexibility	NOUN
easat-7609	145	6	refers	refer	VERB
easat-7609	145	7	to	to	ADP
easat-7609	145	8	industrial	industrial	ADJ
easat-7609	145	9	companies	company	NOUN
easat-7609	145	10	'	'	PART
easat-7609	145	11	ability	ability	NOUN
easat-7609	145	12	to	to	PART
easat-7609	145	13	effectively	effectively	ADV
easat-7609	145	14	adapt	adapt	VERB
easat-7609	145	15	their	their	PRON
easat-7609	145	16	processes	process	NOUN
easat-7609	145	17	to	to	PART
easat-7609	145	18	meet	meet	VERB
easat-7609	145	19	customer	customer	NOUN
easat-7609	145	20	requirements	requirement	NOUN
easat-7609	145	21	.	.	PUNCT
easat-7609	146	1	this	this	PRON
easat-7609	146	2	aligns	align	VERB
easat-7609	146	3	with	with	ADP
easat-7609	146	4	the	the	DET
easat-7609	146	5	findings	finding	NOUN
easat-7609	146	6	of	of	ADP
easat-7609	146	7	klib	klib	PROPN
easat-7609	147	1	[	[	X
easat-7609	147	2	8	8	X
easat-7609	147	3	]	]	PUNCT
easat-7609	147	4	who	who	PRON
easat-7609	147	5	demonstrated	demonstrate	VERB
easat-7609	147	6	that	that	SCONJ
easat-7609	147	7	flexibility	flexibility	NOUN
easat-7609	147	8	significantly	significantly	ADV
easat-7609	147	9	contributes	contribute	VERB
easat-7609	147	10	to	to	ADP
easat-7609	147	11	competitive	competitive	ADJ
easat-7609	147	12	advantage	advantage	NOUN
easat-7609	147	13	and	and	CCONJ
easat-7609	147	14	serves	serve	VERB
easat-7609	147	15	as	as	ADP
easat-7609	147	16	one	one	NUM
easat-7609	147	17	of	of	ADP
easat-7609	147	18	its	its	PRON
easat-7609	147	19	fundamental	fundamental	ADJ
easat-7609	147	20	pillars	pillar	NOUN
easat-7609	147	21	.	.	PUNCT
easat-7609	148	1	2.8.4	2.8.4	X
easat-7609	148	2	.	.	NOUN
easat-7609	148	3	previous	previous	ADJ
easat-7609	148	4	studies	study	NOUN
easat-7609	148	5	numerous	numerous	ADJ
easat-7609	148	6	recent	recent	ADJ
easat-7609	148	7	studies	study	NOUN
easat-7609	148	8	have	have	AUX
easat-7609	148	9	explored	explore	VERB
easat-7609	148	10	the	the	DET
easat-7609	148	11	relationship	relationship	NOUN
easat-7609	148	12	between	between	ADP
easat-7609	148	13	applying	apply	VERB
easat-7609	148	14	target	target	NOUN
easat-7609	148	15	costing	cost	VERB
easat-7609	148	16	and	and	CCONJ
easat-7609	148	17	achieving	achieve	VERB
easat-7609	148	18	competitive	competitive	ADJ
easat-7609	148	19	advantage	advantage	NOUN
easat-7609	148	20	in	in	ADP
easat-7609	148	21	industrial	industrial	ADJ
easat-7609	148	22	companies	company	NOUN
easat-7609	148	23	.	.	PUNCT
easat-7609	149	1	this	this	DET
easat-7609	149	2	section	section	NOUN
easat-7609	149	3	highlights	highlight	VERB
easat-7609	149	4	some	some	PRON
easat-7609	149	5	of	of	ADP
easat-7609	149	6	these	these	DET
easat-7609	149	7	studies	study	NOUN
easat-7609	149	8	as	as	SCONJ
easat-7609	149	9	follows	follow	VERB
easat-7609	149	10	:	:	PUNCT
easat-7609	149	11	2.9	2.9	NUM
easat-7609	149	12	.	.	PUNCT
easat-7609	150	1	al	al	PROPN
easat-7609	150	2	-	-	PUNCT
easat-7609	150	3	nihawi	nihawi	PROPN
easat-7609	150	4	and	and	CCONJ
easat-7609	150	5	abu	abu	PROPN
easat-7609	150	6	azoum	azoum	NOUN
easat-7609	151	1	[	[	X
easat-7609	151	2	1	1	X
easat-7609	151	3	]	]	PUNCT
easat-7609	151	4	this	this	DET
easat-7609	151	5	study	study	NOUN
easat-7609	151	6	investigated	investigate	VERB
easat-7609	151	7	the	the	DET
easat-7609	151	8	impact	impact	NOUN
easat-7609	151	9	of	of	ADP
easat-7609	151	10	applying	apply	VERB
easat-7609	151	11	the	the	DET
easat-7609	151	12	target	target	NOUN
easat-7609	151	13	costing	costing	NOUN
easat-7609	151	14	method	method	NOUN
easat-7609	151	15	in	in	ADP
easat-7609	151	16	supporting	support	VERB
easat-7609	151	17	the	the	DET
easat-7609	151	18	competitive	competitive	ADJ
easat-7609	151	19	capability	capability	NOUN
easat-7609	151	20	of	of	ADP
easat-7609	151	21	industrial	industrial	ADJ
easat-7609	151	22	companies	company	NOUN
easat-7609	151	23	operating	operate	VERB
easat-7609	151	24	in	in	ADP
easat-7609	151	25	misrata	misrata	NOUN
easat-7609	151	26	,	,	PUNCT
easat-7609	151	27	libya	libya	PROPN
easat-7609	151	28	.	.	PUNCT
easat-7609	152	1	using	use	VERB
easat-7609	152	2	a	a	DET
easat-7609	152	3	descriptiveanalytical	descriptiveanalytical	ADJ
easat-7609	152	4	approach	approach	NOUN
easat-7609	152	5	,	,	PUNCT
easat-7609	152	6	a	a	DET
easat-7609	152	7	questionnaire	questionnaire	NOUN
easat-7609	152	8	was	be	AUX
easat-7609	152	9	distributed	distribute	VERB
easat-7609	152	10	to	to	ADP
easat-7609	152	11	158	158	NUM
easat-7609	152	12	financial	financial	ADJ
easat-7609	152	13	and	and	CCONJ
easat-7609	152	14	administrative	administrative	ADJ
easat-7609	152	15	employees	employee	NOUN
easat-7609	152	16	in	in	ADP
easat-7609	152	17	these	these	DET
easat-7609	152	18	companies	company	NOUN
easat-7609	152	19	.	.	PUNCT
easat-7609	153	1	the	the	DET
easat-7609	153	2	findings	finding	NOUN
easat-7609	153	3	revealed	reveal	VERB
easat-7609	153	4	that	that	SCONJ
easat-7609	153	5	industrial	industrial	ADJ
easat-7609	153	6	companies	company	NOUN
easat-7609	153	7	in	in	ADP
easat-7609	153	8	misrata	misrata	NOUN
easat-7609	153	9	recognize	recognize	VERB
easat-7609	153	10	the	the	DET
easat-7609	153	11	importance	importance	NOUN
easat-7609	153	12	of	of	ADP
easat-7609	153	13	implementing	implement	VERB
easat-7609	153	14	the	the	DET
easat-7609	153	15	target	target	NOUN
easat-7609	153	16	costing	costing	NOUN
easat-7609	153	17	method	method	NOUN
easat-7609	153	18	,	,	PUNCT
easat-7609	153	19	which	which	PRON
easat-7609	153	20	positively	positively	ADV
easat-7609	153	21	impacts	impact	VERB
easat-7609	153	22	cost	cost	NOUN
easat-7609	153	23	reduction	reduction	NOUN
easat-7609	153	24	and	and	CCONJ
easat-7609	153	25	quality	quality	NOUN
easat-7609	153	26	achievement	achievement	NOUN
easat-7609	153	27	,	,	PUNCT
easat-7609	153	28	thus	thus	ADV
easat-7609	153	29	supporting	support	VERB
easat-7609	153	30	their	their	PRON
easat-7609	153	31	competitive	competitive	ADJ
easat-7609	153	32	capability	capability	NOUN
easat-7609	153	33	.	.	PUNCT
easat-7609	154	1	2.10	2.10	NUM
easat-7609	154	2	.	.	PUNCT
easat-7609	155	1	abdul	abdul	PROPN
easat-7609	155	2	samad	samad	PROPN
easat-7609	156	1	[	[	X
easat-7609	156	2	30	30	NUM
easat-7609	156	3	]	]	PUNCT
easat-7609	156	4	this	this	DET
easat-7609	156	5	study	study	NOUN
easat-7609	156	6	examined	examine	VERB
easat-7609	156	7	the	the	DET
easat-7609	156	8	importance	importance	NOUN
easat-7609	156	9	of	of	ADP
easat-7609	156	10	applying	apply	VERB
easat-7609	156	11	the	the	DET
easat-7609	156	12	target	target	NOUN
easat-7609	156	13	costing	cost	VERB
easat-7609	156	14	system	system	NOUN
easat-7609	156	15	to	to	PART
easat-7609	156	16	achieve	achieve	VERB
easat-7609	156	17	competitive	competitive	ADJ
easat-7609	156	18	advantage	advantage	NOUN
easat-7609	156	19	at	at	ADP
easat-7609	156	20	al	al	PROPN
easat-7609	156	21	-	-	PUNCT
easat-7609	156	22	murooj	murooj	NOUN
easat-7609	156	23	dairy	dairy	NOUN
easat-7609	156	24	production	production	NOUN
easat-7609	156	25	company	company	NOUN
easat-7609	156	26	in	in	ADP
easat-7609	156	27	algeria	algeria	PROPN
easat-7609	156	28	.	.	PUNCT
easat-7609	157	1	using	use	VERB
easat-7609	157	2	a	a	DET
easat-7609	157	3	descriptive	descriptive	ADJ
easat-7609	157	4	-	-	ADJ
easat-7609	157	5	analytical	analytical	ADJ
easat-7609	157	6	methodology	methodology	NOUN
easat-7609	157	7	and	and	CCONJ
easat-7609	157	8	content	content	NOUN
easat-7609	157	9	analysis	analysis	NOUN
easat-7609	157	10	of	of	ADP
easat-7609	157	11	the	the	DET
easat-7609	157	12	company	company	NOUN
easat-7609	157	13	’s	’s	PART
easat-7609	157	14	2023	2023	NUM
easat-7609	157	15	cost	cost	NOUN
easat-7609	157	16	data	datum	NOUN
easat-7609	157	17	,	,	PUNCT
easat-7609	157	18	the	the	DET
easat-7609	157	19	study	study	NOUN
easat-7609	157	20	found	find	VERB
easat-7609	157	21	that	that	SCONJ
easat-7609	157	22	implementing	implement	VERB
easat-7609	157	23	target	target	NOUN
easat-7609	157	24	costing	costing	NOUN
easat-7609	157	25	significantly	significantly	ADV
easat-7609	157	26	benefited	benefit	VERB
easat-7609	157	27	the	the	DET
easat-7609	157	28	company	company	NOUN
easat-7609	157	29	,	,	PUNCT
easat-7609	157	30	achieving	achieve	VERB
easat-7609	157	31	substantial	substantial	ADJ
easat-7609	157	32	profits	profit	NOUN
easat-7609	157	33	that	that	PRON
easat-7609	157	34	enhanced	enhance	VERB
easat-7609	157	35	its	its	PRON
easat-7609	157	36	competitiveness	competitiveness	NOUN
easat-7609	157	37	.	.	PUNCT
easat-7609	158	1	masadeh	masadeh	PROPN
easat-7609	158	2	,	,	PUNCT
easat-7609	158	3	et	et	PROPN
easat-7609	158	4	al	al	PROPN
easat-7609	158	5	.	.	PUNCT
easat-7609	159	1	[	[	X
easat-7609	159	2	9	9	NUM
easat-7609	159	3	]	]	PUNCT
easat-7609	159	4	:	:	PUNCT
easat-7609	159	5	this	this	DET
easat-7609	159	6	research	research	NOUN
easat-7609	159	7	explored	explore	VERB
easat-7609	159	8	the	the	DET
easat-7609	159	9	effect	effect	NOUN
easat-7609	159	10	of	of	ADP
easat-7609	159	11	target	target	NOUN
easat-7609	159	12	costing	cost	VERB
easat-7609	159	13	on	on	ADP
easat-7609	159	14	product	product	NOUN
easat-7609	159	15	structure	structure	NOUN
easat-7609	159	16	in	in	ADP
easat-7609	159	17	jordanian	jordanian	PROPN
easat-7609	159	18	publicly	publicly	ADV
easat-7609	159	19	traded	trade	VERB
easat-7609	159	20	industrial	industrial	ADJ
easat-7609	159	21	companies	company	NOUN
easat-7609	159	22	.	.	PUNCT
easat-7609	160	1	analytical	analytical	ADJ
easat-7609	160	2	approaches	approach	NOUN
easat-7609	160	3	were	be	AUX
easat-7609	160	4	employed	employ	VERB
easat-7609	160	5	,	,	PUNCT
easat-7609	160	6	and	and	CCONJ
easat-7609	160	7	questionnaires	questionnaire	NOUN
easat-7609	160	8	were	be	AUX
easat-7609	160	9	distributed	distribute	VERB
easat-7609	160	10	to	to	ADP
easat-7609	160	11	financial	financial	ADJ
easat-7609	160	12	,	,	PUNCT
easat-7609	160	13	production	production	NOUN
easat-7609	160	14	,	,	PUNCT
easat-7609	160	15	and	and	CCONJ
easat-7609	160	16	sales	sale	NOUN
easat-7609	160	17	managers	manager	NOUN
easat-7609	160	18	in	in	ADP
easat-7609	160	19	42	42	NUM
easat-7609	160	20	public	public	ADJ
easat-7609	160	21	shareholding	shareholding	NOUN
easat-7609	160	22	companies	company	NOUN
easat-7609	160	23	.	.	PUNCT
easat-7609	161	1	the	the	DET
easat-7609	161	2	findings	finding	NOUN
easat-7609	161	3	demonstrated	demonstrate	VERB
easat-7609	161	4	that	that	SCONJ
easat-7609	161	5	applying	apply	VERB
easat-7609	161	6	target	target	NOUN
easat-7609	161	7	costing	costing	NOUN
easat-7609	161	8	contributes	contribute	VERB
easat-7609	161	9	to	to	ADP
easat-7609	161	10	product	product	NOUN
easat-7609	161	11	development	development	NOUN
easat-7609	161	12	and	and	CCONJ
easat-7609	161	13	profitability	profitability	NOUN
easat-7609	161	14	improvement	improvement	NOUN
easat-7609	161	15	by	by	ADP
easat-7609	161	16	focusing	focus	VERB
easat-7609	161	17	on	on	ADP
easat-7609	161	18	analyzing	analyze	VERB
easat-7609	161	19	product	product	NOUN
easat-7609	161	20	success	success	NOUN
easat-7609	161	21	potential	potential	NOUN
easat-7609	161	22	.	.	PUNCT
easat-7609	162	1	zaytoun	zaytoun	NOUN
easat-7609	163	1	[	[	X
easat-7609	163	2	31	31	NUM
easat-7609	163	3	]	]	X
easat-7609	163	4	:	:	PUNCT
easat-7609	163	5	this	this	DET
easat-7609	163	6	study	study	NOUN
easat-7609	163	7	investigated	investigate	VERB
easat-7609	163	8	the	the	DET
easat-7609	163	9	role	role	NOUN
easat-7609	163	10	of	of	ADP
easat-7609	163	11	target	target	NOUN
easat-7609	163	12	costing	cost	VERB
easat-7609	163	13	in	in	ADP
easat-7609	163	14	achieving	achieve	VERB
easat-7609	163	15	competitive	competitive	ADJ
easat-7609	163	16	advantage	advantage	NOUN
easat-7609	163	17	at	at	ADP
easat-7609	163	18	sidal	sidal	NOUN
easat-7609	163	19	company	company	NOUN
easat-7609	163	20	in	in	ADP
easat-7609	163	21	algeria	algeria	PROPN
easat-7609	163	22	.	.	PUNCT
easat-7609	164	1	using	use	VERB
easat-7609	164	2	a	a	DET
easat-7609	164	3	descriptive	descriptive	ADJ
easat-7609	164	4	-	-	ADJ
easat-7609	164	5	analytical	analytical	ADJ
easat-7609	164	6	approach	approach	NOUN
easat-7609	164	7	and	and	CCONJ
easat-7609	164	8	content	content	NOUN
easat-7609	164	9	analysis	analysis	NOUN
easat-7609	164	10	of	of	ADP
easat-7609	164	11	the	the	DET
easat-7609	164	12	company	company	NOUN
easat-7609	164	13	’s	’s	PART
easat-7609	164	14	cost	cost	NOUN
easat-7609	164	15	data	datum	NOUN
easat-7609	164	16	,	,	PUNCT
easat-7609	164	17	the	the	DET
easat-7609	164	18	study	study	NOUN
easat-7609	164	19	concluded	conclude	VERB
easat-7609	164	20	that	that	SCONJ
easat-7609	164	21	target	target	NOUN
easat-7609	164	22	costing	costing	NOUN
easat-7609	164	23	helped	help	VERB
easat-7609	164	24	reduce	reduce	VERB
easat-7609	164	25	costs	cost	NOUN
easat-7609	164	26	while	while	SCONJ
easat-7609	164	27	maintaining	maintain	VERB
easat-7609	164	28	quality	quality	NOUN
easat-7609	164	29	.	.	PUNCT
easat-7609	165	1	it	it	PRON
easat-7609	165	2	also	also	ADV
easat-7609	165	3	balanced	balance	VERB
easat-7609	165	4	cost	cost	NOUN
easat-7609	165	5	and	and	CCONJ
easat-7609	165	6	quality	quality	NOUN
easat-7609	165	7	,	,	PUNCT
easat-7609	165	8	ensuring	ensure	VERB
easat-7609	165	9	customer	customer	NOUN
easat-7609	165	10	satisfaction	satisfaction	NOUN
easat-7609	165	11	and	and	CCONJ
easat-7609	165	12	preserving	preserve	VERB
easat-7609	165	13	the	the	DET
easat-7609	165	14	company	company	NOUN
easat-7609	165	15	’s	’s	PART
easat-7609	165	16	reputation	reputation	NOUN
easat-7609	165	17	.	.	PUNCT
easat-7609	166	1	alkababji	alkababji	PROPN
easat-7609	167	1	[	[	X
easat-7609	167	2	14	14	NUM
easat-7609	167	3	]	]	X
easat-7609	167	4	:	:	PUNCT
easat-7609	167	5	this	this	DET
easat-7609	167	6	research	research	NOUN
easat-7609	167	7	examined	examine	VERB
easat-7609	167	8	the	the	DET
easat-7609	167	9	impact	impact	NOUN
easat-7609	167	10	of	of	ADP
easat-7609	167	11	target	target	NOUN
easat-7609	167	12	costing	cost	VERB
easat-7609	167	13	on	on	ADP
easat-7609	167	14	sustaining	sustain	VERB
easat-7609	167	15	competitive	competitive	ADJ
easat-7609	167	16	advantage	advantage	NOUN
easat-7609	167	17	in	in	ADP
easat-7609	167	18	industrial	industrial	ADJ
easat-7609	167	19	companies	company	NOUN
easat-7609	167	20	in	in	ADP
easat-7609	167	21	southern	southern	ADJ
easat-7609	167	22	palestine	palestine	PROPN
easat-7609	167	23	.	.	PUNCT
easat-7609	168	1	utilizing	utilize	VERB
easat-7609	168	2	a	a	DET
easat-7609	168	3	descriptive	descriptive	ADJ
easat-7609	168	4	-	-	ADJ
easat-7609	168	5	analytical	analytical	ADJ
easat-7609	168	6	approach	approach	NOUN
easat-7609	168	7	and	and	CCONJ
easat-7609	168	8	a	a	DET
easat-7609	168	9	questionnaire	questionnaire	NOUN
easat-7609	168	10	distributed	distribute	VERB
easat-7609	168	11	to	to	ADP
easat-7609	168	12	415	415	NUM
easat-7609	168	13	employees	employee	NOUN
easat-7609	168	14	,	,	PUNCT
easat-7609	168	15	the	the	DET
easat-7609	168	16	study	study	NOUN
easat-7609	168	17	found	find	VERB
easat-7609	168	18	that	that	SCONJ
easat-7609	168	19	implementing	implement	VERB
easat-7609	168	20	target	target	NOUN
easat-7609	168	21	costing	costing	NOUN
easat-7609	168	22	significantly	significantly	ADV
easat-7609	168	23	contributed	contribute	VERB
easat-7609	168	24	to	to	ADP
easat-7609	168	25	sustaining	sustain	VERB
easat-7609	168	26	competitive	competitive	ADJ
easat-7609	168	27	advantage	advantage	NOUN
easat-7609	168	28	among	among	ADP
easat-7609	168	29	the	the	DET
easat-7609	168	30	sampled	sample	VERB
easat-7609	168	31	companies	company	NOUN
easat-7609	168	32	.	.	PUNCT
easat-7609	169	1	tarawneh	tarawneh	PROPN
easat-7609	170	1	[	[	X
easat-7609	170	2	32	32	NUM
easat-7609	170	3	]	]	SYM
easat-7609	170	4	:	:	PUNCT
easat-7609	170	5	this	this	DET
easat-7609	170	6	theoretical	theoretical	ADJ
easat-7609	170	7	study	study	NOUN
easat-7609	170	8	introduced	introduce	VERB
easat-7609	170	9	the	the	DET
easat-7609	170	10	concept	concept	NOUN
easat-7609	170	11	of	of	ADP
easat-7609	170	12	target	target	NOUN
easat-7609	170	13	costing	cost	VERB
easat-7609	170	14	as	as	ADP
easat-7609	170	15	a	a	DET
easat-7609	170	16	modern	modern	ADJ
easat-7609	170	17	cost	cost	NOUN
easat-7609	170	18	accounting	accounting	NOUN
easat-7609	170	19	approach	approach	NOUN
easat-7609	170	20	and	and	CCONJ
easat-7609	170	21	highlighted	highlight	VERB
easat-7609	170	22	its	its	PRON
easat-7609	170	23	importance	importance	NOUN
easat-7609	170	24	compared	compare	VERB
easat-7609	170	25	to	to	ADP
easat-7609	170	26	traditional	traditional	ADJ
easat-7609	170	27	methods	method	NOUN
easat-7609	170	28	.	.	PUNCT
easat-7609	171	1	the	the	DET
easat-7609	171	2	study	study	NOUN
easat-7609	171	3	emphasized	emphasize	VERB
easat-7609	171	4	the	the	DET
easat-7609	171	5	role	role	NOUN
easat-7609	171	6	of	of	ADP
easat-7609	171	7	target	target	NOUN
easat-7609	171	8	costing	cost	VERB
easat-7609	171	9	in	in	ADP
easat-7609	171	10	cost	cost	NOUN
easat-7609	171	11	control	control	NOUN
easat-7609	171	12	and	and	CCONJ
easat-7609	171	13	reduction	reduction	NOUN
easat-7609	171	14	as	as	ADP
easat-7609	171	15	a	a	DET
easat-7609	171	16	strategic	strategic	ADJ
easat-7609	171	17	cost	cost	NOUN
easat-7609	171	18	management	management	NOUN
easat-7609	171	19	tool	tool	NOUN
easat-7609	171	20	,	,	PUNCT
easat-7609	171	21	concluding	conclude	VERB
easat-7609	171	22	that	that	SCONJ
easat-7609	171	23	it	it	PRON
easat-7609	171	24	effectively	effectively	ADV
easat-7609	171	25	reduces	reduce	VERB
easat-7609	171	26	product	product	NOUN
easat-7609	171	27	costs	cost	NOUN
easat-7609	171	28	and	and	CCONJ
easat-7609	171	29	achieves	achieve	VERB
easat-7609	171	30	competitive	competitive	ADJ
easat-7609	171	31	advantage	advantage	NOUN
easat-7609	171	32	for	for	ADP
easat-7609	171	33	industrial	industrial	ADJ
easat-7609	171	34	companies	company	NOUN
easat-7609	171	35	.	.	PUNCT
easat-7609	172	1	al	al	PROPN
easat-7609	172	2	-	-	PUNCT
easat-7609	172	3	mohammadi	mohammadi	PROPN
easat-7609	172	4	and	and	CCONJ
easat-7609	172	5	al	al	PROPN
easat-7609	172	6	-	-	PROPN
easat-7609	172	7	rubaie	rubaie	NOUN
easat-7609	172	8	[	[	X
easat-7609	172	9	33	33	NUM
easat-7609	172	10	]	]	X
easat-7609	172	11	:	:	PUNCT
easat-7609	172	12	this	this	DET
easat-7609	172	13	research	research	NOUN
easat-7609	172	14	explored	explore	VERB
easat-7609	172	15	the	the	DET
easat-7609	172	16	role	role	NOUN
easat-7609	172	17	of	of	ADP
easat-7609	172	18	target	target	NOUN
easat-7609	172	19	costing	cost	VERB
easat-7609	172	20	techniques	technique	NOUN
easat-7609	172	21	in	in	ADP
easat-7609	172	22	achieving	achieve	VERB
easat-7609	172	23	target	target	NOUN
easat-7609	172	24	costs	cost	NOUN
easat-7609	172	25	at	at	ADP
easat-7609	172	26	the	the	DET
easat-7609	172	27	general	general	ADJ
easat-7609	172	28	company	company	NOUN
easat-7609	172	29	for	for	ADP
easat-7609	172	30	automotive	automotive	ADJ
easat-7609	172	31	industries	industry	NOUN
easat-7609	172	32	in	in	ADP
easat-7609	172	33	iraq	iraq	PROPN
easat-7609	172	34	.	.	PUNCT
easat-7609	173	1	using	use	VERB
easat-7609	173	2	a	a	DET
easat-7609	173	3	descriptive2892	descriptive2892	PROPN
easat-7609	173	4	edelweiss	edelweiss	PROPN
easat-7609	173	5	applied	apply	VERB
easat-7609	173	6	science	science	NOUN
easat-7609	173	7	and	and	CCONJ
easat-7609	173	8	technology	technology	NOUN
easat-7609	173	9	issn	issn	PROPN
easat-7609	173	10	:	:	PUNCT
easat-7609	173	11	2576	2576	NUM
easat-7609	173	12	-	-	SYM
easat-7609	173	13	8484	8484	NUM
easat-7609	173	14	vol	vol	NOUN
easat-7609	173	15	.	.	PROPN
easat-7609	174	1	9	9	NUM
easat-7609	174	2	,	,	PUNCT
easat-7609	174	3	no	no	INTJ
easat-7609	174	4	.	.	NOUN
easat-7609	174	5	5	5	NUM
easat-7609	174	6	:	:	SYM
easat-7609	174	7	2886	2886	NUM
easat-7609	174	8	-	-	SYM
easat-7609	174	9	2898	2898	NUM
easat-7609	174	10	,	,	PUNCT
easat-7609	174	11	2025	2025	NUM
easat-7609	174	12	doi	doi	NOUN
easat-7609	174	13	:	:	PUNCT
easat-7609	174	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	174	15	©	©	PROPN
easat-7609	174	16	2025	2025	NUM
easat-7609	174	17	by	by	ADP
easat-7609	174	18	the	the	DET
easat-7609	174	19	authors	author	NOUN
easat-7609	174	20	;	;	PUNCT
easat-7609	174	21	licensee	licensee	PROPN
easat-7609	174	22	learning	learning	NOUN
easat-7609	174	23	gate	gate	VERB
easat-7609	174	24	analytical	analytical	ADJ
easat-7609	174	25	approach	approach	NOUN
easat-7609	174	26	and	and	CCONJ
easat-7609	174	27	content	content	NOUN
easat-7609	174	28	analysis	analysis	NOUN
easat-7609	174	29	of	of	ADP
easat-7609	174	30	the	the	DET
easat-7609	174	31	company	company	NOUN
easat-7609	174	32	’s	’s	PART
easat-7609	174	33	cost	cost	NOUN
easat-7609	174	34	data	datum	NOUN
easat-7609	174	35	,	,	PUNCT
easat-7609	174	36	the	the	DET
easat-7609	174	37	study	study	NOUN
easat-7609	174	38	revealed	reveal	VERB
easat-7609	174	39	that	that	SCONJ
easat-7609	174	40	applying	apply	VERB
easat-7609	174	41	target	target	NOUN
easat-7609	174	42	costing	costing	NOUN
easat-7609	174	43	helped	help	VERB
easat-7609	174	44	reduce	reduce	VERB
easat-7609	174	45	product	product	NOUN
easat-7609	174	46	costs	cost	NOUN
easat-7609	174	47	and	and	CCONJ
easat-7609	174	48	align	align	VERB
easat-7609	174	49	them	they	PRON
easat-7609	174	50	with	with	ADP
easat-7609	174	51	customer	customer	NOUN
easat-7609	174	52	requirements	requirement	NOUN
easat-7609	174	53	,	,	PUNCT
easat-7609	174	54	enabling	enable	VERB
easat-7609	174	55	the	the	DET
easat-7609	174	56	company	company	NOUN
easat-7609	174	57	to	to	PART
easat-7609	174	58	maintain	maintain	VERB
easat-7609	174	59	a	a	DET
easat-7609	174	60	competitive	competitive	ADJ
easat-7609	174	61	edge	edge	NOUN
easat-7609	174	62	.	.	PUNCT
easat-7609	175	1	al	al	PROPN
easat-7609	175	2	-	-	PUNCT
easat-7609	175	3	amari	amari	PROPN
easat-7609	175	4	,	,	PUNCT
easat-7609	175	5	et	et	PROPN
easat-7609	175	6	al	al	PROPN
easat-7609	175	7	.	.	PUNCT
easat-7609	176	1	[	[	X
easat-7609	176	2	23	23	NUM
easat-7609	176	3	]	]	X
easat-7609	176	4	:	:	PUNCT
easat-7609	176	5	this	this	DET
easat-7609	176	6	study	study	NOUN
easat-7609	176	7	examined	examine	VERB
easat-7609	176	8	libyan	libyan	ADJ
easat-7609	176	9	industrial	industrial	ADJ
easat-7609	176	10	companies	company	NOUN
easat-7609	176	11	'	'	PART
easat-7609	176	12	awareness	awareness	NOUN
easat-7609	176	13	of	of	ADP
easat-7609	176	14	the	the	DET
easat-7609	176	15	benefits	benefit	NOUN
easat-7609	176	16	of	of	ADP
easat-7609	176	17	applying	apply	VERB
easat-7609	176	18	target	target	NOUN
easat-7609	176	19	costing	costing	NOUN
easat-7609	176	20	and	and	CCONJ
easat-7609	176	21	the	the	DET
easat-7609	176	22	availability	availability	NOUN
easat-7609	176	23	of	of	ADP
easat-7609	176	24	the	the	DET
easat-7609	176	25	requirements	requirement	NOUN
easat-7609	176	26	for	for	ADP
easat-7609	176	27	its	its	PRON
easat-7609	176	28	implementation	implementation	NOUN
easat-7609	176	29	.	.	PUNCT
easat-7609	177	1	employing	employ	VERB
easat-7609	177	2	a	a	DET
easat-7609	177	3	descriptive	descriptive	ADJ
easat-7609	177	4	-	-	ADJ
easat-7609	177	5	analytical	analytical	ADJ
easat-7609	177	6	approach	approach	NOUN
easat-7609	177	7	and	and	CCONJ
easat-7609	177	8	distributing	distribute	VERB
easat-7609	177	9	questionnaires	questionnaire	NOUN
easat-7609	177	10	to	to	ADP
easat-7609	177	11	93	93	NUM
easat-7609	177	12	managers	manager	NOUN
easat-7609	177	13	and	and	CCONJ
easat-7609	177	14	administrative	administrative	ADJ
easat-7609	177	15	staff	staff	NOUN
easat-7609	177	16	,	,	PUNCT
easat-7609	177	17	the	the	DET
easat-7609	177	18	study	study	NOUN
easat-7609	177	19	concluded	conclude	VERB
easat-7609	177	20	that	that	SCONJ
easat-7609	177	21	participants	participant	NOUN
easat-7609	177	22	had	have	VERB
easat-7609	177	23	sufficient	sufficient	ADJ
easat-7609	177	24	awareness	awareness	NOUN
easat-7609	177	25	of	of	ADP
easat-7609	177	26	the	the	DET
easat-7609	177	27	advantages	advantage	NOUN
easat-7609	177	28	of	of	ADP
easat-7609	177	29	applying	apply	VERB
easat-7609	177	30	target	target	NOUN
easat-7609	177	31	costing	cost	VERB
easat-7609	177	32	in	in	ADP
easat-7609	177	33	libyan	libyan	ADJ
easat-7609	177	34	industrial	industrial	ADJ
easat-7609	177	35	companies	company	NOUN
easat-7609	177	36	.	.	PUNCT
easat-7609	178	1	2.11	2.11	NUM
easat-7609	178	2	.	.	PUNCT
easat-7609	179	1	key	key	ADJ
easat-7609	179	2	insights	insight	NOUN
easat-7609	179	3	derived	derive	VERB
easat-7609	179	4	from	from	ADP
easat-7609	179	5	the	the	DET
easat-7609	179	6	studies	study	NOUN
easat-7609	179	7	2.11.1	2.11.1	NUM
easat-7609	179	8	.	.	PUNCT
easat-7609	180	1	consistent	consistent	ADJ
easat-7609	180	2	findings	finding	NOUN
easat-7609	180	3	the	the	DET
easat-7609	180	4	reviewed	review	VERB
easat-7609	180	5	studies	study	NOUN
easat-7609	180	6	,	,	PUNCT
easat-7609	180	7	conducted	conduct	VERB
easat-7609	180	8	in	in	ADP
easat-7609	180	9	various	various	ADJ
easat-7609	180	10	business	business	NOUN
easat-7609	180	11	environments	environment	NOUN
easat-7609	180	12	,	,	PUNCT
easat-7609	180	13	consistently	consistently	ADV
easat-7609	180	14	emphasize	emphasize	VERB
easat-7609	180	15	the	the	DET
easat-7609	180	16	significance	significance	NOUN
easat-7609	180	17	of	of	ADP
easat-7609	180	18	implementing	implement	VERB
easat-7609	180	19	target	target	NOUN
easat-7609	180	20	costing	cost	VERB
easat-7609	180	21	due	due	ADP
easat-7609	180	22	to	to	ADP
easat-7609	180	23	its	its	PRON
easat-7609	180	24	positive	positive	ADJ
easat-7609	180	25	impact	impact	NOUN
easat-7609	180	26	on	on	ADP
easat-7609	180	27	enhancing	enhance	VERB
easat-7609	180	28	competitive	competitive	ADJ
easat-7609	180	29	advantage	advantage	NOUN
easat-7609	180	30	.	.	PUNCT
easat-7609	181	1	2.11.2	2.11.2	X
easat-7609	181	2	.	.	PUNCT
easat-7609	182	1	novelty	novelty	NOUN
easat-7609	182	2	of	of	ADP
easat-7609	182	3	the	the	DET
easat-7609	182	4	current	current	ADJ
easat-7609	182	5	study	study	NOUN
easat-7609	182	6	this	this	DET
easat-7609	182	7	study	study	NOUN
easat-7609	182	8	differs	differ	VERB
easat-7609	182	9	from	from	ADP
easat-7609	182	10	previous	previous	ADJ
easat-7609	182	11	research	research	NOUN
easat-7609	182	12	by	by	ADP
easat-7609	182	13	focusing	focus	VERB
easat-7609	182	14	on	on	ADP
easat-7609	182	15	industrial	industrial	ADJ
easat-7609	182	16	companies	company	NOUN
easat-7609	182	17	in	in	ADP
easat-7609	182	18	saudi	saudi	PROPN
easat-7609	182	19	arabia	arabia	PROPN
easat-7609	182	20	and	and	CCONJ
easat-7609	182	21	surveying	survey	VERB
easat-7609	182	22	the	the	DET
easat-7609	182	23	perspectives	perspective	NOUN
easat-7609	182	24	of	of	ADP
easat-7609	182	25	financial	financial	ADJ
easat-7609	182	26	managers	manager	NOUN
easat-7609	182	27	,	,	PUNCT
easat-7609	182	28	accountants	accountant	NOUN
easat-7609	182	29	,	,	PUNCT
easat-7609	182	30	and	and	CCONJ
easat-7609	182	31	administrative	administrative	ADJ
easat-7609	182	32	staff	staff	NOUN
easat-7609	182	33	.	.	PUNCT
easat-7609	183	1	no	no	DET
easat-7609	183	2	prior	prior	ADJ
easat-7609	183	3	studies	study	NOUN
easat-7609	183	4	specifically	specifically	ADV
easat-7609	183	5	address	address	VERB
easat-7609	183	6	the	the	DET
easat-7609	183	7	impact	impact	NOUN
easat-7609	183	8	of	of	ADP
easat-7609	183	9	target	target	NOUN
easat-7609	183	10	costing	cost	VERB
easat-7609	183	11	on	on	ADP
easat-7609	183	12	competitive	competitive	ADJ
easat-7609	183	13	advantage	advantage	NOUN
easat-7609	183	14	within	within	ADP
easat-7609	183	15	saudi	saudi	PROPN
easat-7609	183	16	arabia	arabia	PROPN
easat-7609	183	17	’s	’s	PART
easat-7609	183	18	industrial	industrial	ADJ
easat-7609	183	19	context	context	NOUN
easat-7609	183	20	,	,	PUNCT
easat-7609	183	21	underscoring	underscore	VERB
easat-7609	183	22	the	the	DET
easat-7609	183	23	originality	originality	NOUN
easat-7609	183	24	and	and	CCONJ
easat-7609	183	25	novelty	novelty	NOUN
easat-7609	183	26	of	of	ADP
easat-7609	183	27	this	this	DET
easat-7609	183	28	research	research	NOUN
easat-7609	183	29	.	.	PUNCT
easat-7609	184	1	unlike	unlike	ADP
easat-7609	184	2	previous	previous	ADJ
easat-7609	184	3	studies	study	NOUN
easat-7609	184	4	that	that	PRON
easat-7609	184	5	relied	rely	VERB
easat-7609	184	6	on	on	ADP
easat-7609	184	7	content	content	ADJ
easat-7609	184	8	analysis	analysis	NOUN
easat-7609	184	9	,	,	PUNCT
easat-7609	184	10	this	this	DET
easat-7609	184	11	study	study	NOUN
easat-7609	184	12	also	also	ADV
easat-7609	184	13	employs	employ	VERB
easat-7609	184	14	questionnaires	questionnaire	NOUN
easat-7609	184	15	as	as	ADP
easat-7609	184	16	the	the	DET
easat-7609	184	17	primary	primary	ADJ
easat-7609	184	18	data	data	NOUN
easat-7609	184	19	collection	collection	NOUN
easat-7609	184	20	tool	tool	NOUN
easat-7609	184	21	.	.	PUNCT
easat-7609	185	1	2.11.3	2.11.3	NUM
easat-7609	185	2	.	.	PUNCT
easat-7609	186	1	contribution	contribution	NOUN
easat-7609	186	2	of	of	ADP
easat-7609	186	3	previous	previous	ADJ
easat-7609	186	4	studies	study	NOUN
easat-7609	186	5	despite	despite	SCONJ
easat-7609	186	6	the	the	DET
easat-7609	186	7	differences	difference	NOUN
easat-7609	186	8	,	,	PUNCT
easat-7609	186	9	previous	previous	ADJ
easat-7609	186	10	studies	study	NOUN
easat-7609	186	11	have	have	AUX
easat-7609	186	12	informed	inform	VERB
easat-7609	186	13	the	the	DET
easat-7609	186	14	formulation	formulation	NOUN
easat-7609	186	15	of	of	ADP
easat-7609	186	16	the	the	DET
easat-7609	186	17	current	current	ADJ
easat-7609	186	18	study	study	NOUN
easat-7609	186	19	’s	’s	PART
easat-7609	186	20	problem	problem	NOUN
easat-7609	186	21	and	and	CCONJ
easat-7609	186	22	hypotheses	hypothesis	NOUN
easat-7609	186	23	.	.	PUNCT
easat-7609	187	1	they	they	PRON
easat-7609	187	2	have	have	AUX
easat-7609	187	3	also	also	ADV
easat-7609	187	4	provided	provide	VERB
easat-7609	187	5	valuable	valuable	ADJ
easat-7609	187	6	theoretical	theoretical	ADJ
easat-7609	187	7	and	and	CCONJ
easat-7609	187	8	practical	practical	ADJ
easat-7609	187	9	insights	insight	NOUN
easat-7609	187	10	that	that	PRON
easat-7609	187	11	guided	guide	VERB
easat-7609	187	12	the	the	DET
easat-7609	187	13	development	development	NOUN
easat-7609	187	14	of	of	ADP
easat-7609	187	15	field	field	NOUN
easat-7609	187	16	data	datum	NOUN
easat-7609	187	17	collection	collection	NOUN
easat-7609	187	18	tools	tool	NOUN
easat-7609	187	19	,	,	PUNCT
easat-7609	187	20	such	such	ADJ
easat-7609	187	21	as	as	ADP
easat-7609	187	22	the	the	DET
easat-7609	187	23	questionnaire	questionnaire	NOUN
easat-7609	187	24	used	use	VERB
easat-7609	187	25	in	in	ADP
easat-7609	187	26	this	this	DET
easat-7609	187	27	research	research	NOUN
easat-7609	187	28	.	.	PUNCT
easat-7609	188	1	3	3	X
easat-7609	188	2	.	.	X
easat-7609	188	3	study	study	NOUN
easat-7609	188	4	hypotheses	hypothesis	NOUN
easat-7609	188	5	in	in	ADP
easat-7609	188	6	light	light	NOUN
easat-7609	188	7	of	of	ADP
easat-7609	188	8	the	the	DET
easat-7609	188	9	study	study	NOUN
easat-7609	188	10	's	's	PART
easat-7609	188	11	problem	problem	NOUN
easat-7609	188	12	,	,	PUNCT
easat-7609	188	13	objectives	objective	NOUN
easat-7609	188	14	,	,	PUNCT
easat-7609	188	15	competitive	competitive	ADJ
easat-7609	188	16	advantage	advantage	NOUN
easat-7609	188	17	dimensions	dimension	NOUN
easat-7609	188	18	,	,	PUNCT
easat-7609	188	19	and	and	CCONJ
easat-7609	188	20	the	the	DET
easat-7609	188	21	findings	finding	NOUN
easat-7609	188	22	of	of	ADP
easat-7609	188	23	previous	previous	ADJ
easat-7609	188	24	research	research	NOUN
easat-7609	188	25	,	,	PUNCT
easat-7609	188	26	the	the	DET
easat-7609	188	27	researchers	researcher	NOUN
easat-7609	188	28	formulated	formulate	VERB
easat-7609	188	29	the	the	DET
easat-7609	188	30	following	follow	VERB
easat-7609	188	31	hypotheses	hypothesis	NOUN
easat-7609	188	32	:	:	PUNCT
easat-7609	188	33	1	1	X
easat-7609	188	34	.	.	X
easat-7609	188	35	there	there	PRON
easat-7609	188	36	is	be	VERB
easat-7609	188	37	a	a	DET
easat-7609	188	38	statistically	statistically	ADV
easat-7609	188	39	significant	significant	ADJ
easat-7609	188	40	positive	positive	ADJ
easat-7609	188	41	effect	effect	NOUN
easat-7609	188	42	at	at	ADP
easat-7609	188	43	the	the	DET
easat-7609	188	44	significance	significance	NOUN
easat-7609	188	45	level	level	NOUN
easat-7609	188	46	(	(	PUNCT
easat-7609	188	47	α	α	NOUN
easat-7609	188	48	≤	≤	NUM
easat-7609	188	49	0.05	0.05	NUM
easat-7609	188	50	)	)	PUNCT
easat-7609	188	51	between	between	ADP
easat-7609	188	52	applying	apply	VERB
easat-7609	188	53	the	the	DET
easat-7609	188	54	tc	tc	NOUN
easat-7609	188	55	and	and	CCONJ
easat-7609	188	56	cost	cost	NOUN
easat-7609	188	57	reduction	reduction	NOUN
easat-7609	188	58	in	in	ADP
easat-7609	188	59	industrial	industrial	ADJ
easat-7609	188	60	companies	company	NOUN
easat-7609	188	61	.	.	PUNCT
easat-7609	189	1	2	2	X
easat-7609	189	2	.	.	X
easat-7609	189	3	there	there	PRON
easat-7609	189	4	is	be	VERB
easat-7609	189	5	a	a	DET
easat-7609	189	6	statistically	statistically	ADV
easat-7609	189	7	significant	significant	ADJ
easat-7609	189	8	positive	positive	ADJ
easat-7609	189	9	effect	effect	NOUN
easat-7609	189	10	at	at	ADP
easat-7609	189	11	the	the	DET
easat-7609	189	12	significance	significance	NOUN
easat-7609	189	13	level	level	NOUN
easat-7609	189	14	(	(	PUNCT
easat-7609	189	15	α	α	NOUN
easat-7609	189	16	≤	≤	NUM
easat-7609	189	17	0.05	0.05	NUM
easat-7609	189	18	)	)	PUNCT
easat-7609	189	19	between	between	ADP
easat-7609	189	20	applying	apply	VERB
easat-7609	189	21	the	the	DET
easat-7609	189	22	tc	tc	NOUN
easat-7609	189	23	and	and	CCONJ
easat-7609	189	24	achieving	achieve	VERB
easat-7609	189	25	quality	quality	NOUN
easat-7609	189	26	in	in	ADP
easat-7609	189	27	saudi	saudi	ADJ
easat-7609	189	28	industrial	industrial	ADJ
easat-7609	189	29	firms	firm	NOUN
easat-7609	189	30	3	3	NUM
easat-7609	189	31	.	.	X
easat-7609	190	1	there	there	PRON
easat-7609	190	2	is	be	VERB
easat-7609	190	3	a	a	DET
easat-7609	190	4	statistically	statistically	ADV
easat-7609	190	5	significant	significant	ADJ
easat-7609	190	6	positive	positive	ADJ
easat-7609	190	7	effect	effect	NOUN
easat-7609	190	8	at	at	ADP
easat-7609	190	9	the	the	DET
easat-7609	190	10	significance	significance	NOUN
easat-7609	190	11	level	level	NOUN
easat-7609	190	12	(	(	PUNCT
easat-7609	190	13	α	α	NOUN
easat-7609	190	14	≤	≤	NUM
easat-7609	190	15	0.05	0.05	NUM
easat-7609	190	16	)	)	PUNCT
easat-7609	190	17	between	between	ADP
easat-7609	190	18	applying	apply	VERB
easat-7609	190	19	the	the	DET
easat-7609	190	20	tc	tc	NOUN
easat-7609	190	21	and	and	CCONJ
easat-7609	190	22	achieving	achieve	VERB
easat-7609	190	23	flexibility	flexibility	NOUN
easat-7609	190	24	and	and	CCONJ
easat-7609	190	25	innovation	innovation	NOUN
easat-7609	190	26	in	in	ADP
easat-7609	190	27	industrial	industrial	ADJ
easat-7609	190	28	companies	company	NOUN
easat-7609	190	29	.	.	PUNCT
easat-7609	191	1	4	4	X
easat-7609	191	2	.	.	X
easat-7609	191	3	methodology	methodology	NOUN
easat-7609	191	4	the	the	DET
easat-7609	191	5	researchers	researcher	NOUN
easat-7609	191	6	adopted	adopt	VERB
easat-7609	191	7	a	a	DET
easat-7609	191	8	descriptive	descriptive	ADJ
easat-7609	191	9	-	-	ADJ
easat-7609	191	10	analytical	analytical	ADJ
easat-7609	191	11	methodology	methodology	NOUN
easat-7609	191	12	based	base	VERB
easat-7609	191	13	on	on	ADP
easat-7609	191	14	the	the	DET
easat-7609	191	15	study	study	NOUN
easat-7609	191	16	's	's	PART
easat-7609	191	17	nature	nature	NOUN
easat-7609	191	18	and	and	CCONJ
easat-7609	191	19	objectives	objective	NOUN
easat-7609	191	20	.	.	PUNCT
easat-7609	192	1	this	this	DET
easat-7609	192	2	approach	approach	NOUN
easat-7609	192	3	involves	involve	VERB
easat-7609	192	4	accurately	accurately	ADV
easat-7609	192	5	studying	study	VERB
easat-7609	192	6	and	and	CCONJ
easat-7609	192	7	describing	describe	VERB
easat-7609	192	8	the	the	DET
easat-7609	192	9	phenomenon	phenomenon	NOUN
easat-7609	192	10	by	by	ADP
easat-7609	192	11	collecting	collect	VERB
easat-7609	192	12	data	datum	NOUN
easat-7609	192	13	related	relate	VERB
easat-7609	192	14	to	to	ADP
easat-7609	192	15	the	the	DET
easat-7609	192	16	research	research	NOUN
easat-7609	192	17	problem	problem	NOUN
easat-7609	192	18	,	,	PUNCT
easat-7609	192	19	analyzing	analyze	VERB
easat-7609	192	20	it	it	PRON
easat-7609	192	21	,	,	PUNCT
easat-7609	192	22	and	and	CCONJ
easat-7609	192	23	interpreting	interpret	VERB
easat-7609	192	24	it	it	PRON
easat-7609	192	25	to	to	PART
easat-7609	192	26	draw	draw	VERB
easat-7609	192	27	a	a	DET
easat-7609	192	28	conclusion	conclusion	NOUN
easat-7609	192	29	.	.	PUNCT
easat-7609	193	1	data	datum	NOUN
easat-7609	193	2	collection	collection	NOUN
easat-7609	193	3	relied	rely	VERB
easat-7609	193	4	on	on	ADP
easat-7609	193	5	two	two	NUM
easat-7609	193	6	primary	primary	ADJ
easat-7609	193	7	sources	source	NOUN
easat-7609	193	8	:	:	PUNCT
easat-7609	193	9	4.1	4.1	NUM
easat-7609	193	10	.	.	PUNCT
easat-7609	193	11	secondary	secondary	ADJ
easat-7609	193	12	sources	source	NOUN
easat-7609	193	13	including	include	VERB
easat-7609	193	14	books	book	NOUN
easat-7609	193	15	,	,	PUNCT
easat-7609	193	16	journals	journal	NOUN
easat-7609	193	17	,	,	PUNCT
easat-7609	193	18	reports	report	NOUN
easat-7609	193	19	,	,	PUNCT
easat-7609	193	20	online	online	ADJ
easat-7609	193	21	resources	resource	NOUN
easat-7609	193	22	,	,	PUNCT
easat-7609	193	23	and	and	CCONJ
easat-7609	193	24	previous	previous	ADJ
easat-7609	193	25	studies	study	NOUN
easat-7609	193	26	.	.	PUNCT
easat-7609	194	1	2893	2893	NUM
easat-7609	194	2	edelweiss	edelweiss	PROPN
easat-7609	194	3	applied	apply	VERB
easat-7609	194	4	science	science	NOUN
easat-7609	194	5	and	and	CCONJ
easat-7609	194	6	technology	technology	NOUN
easat-7609	194	7	issn	issn	PROPN
easat-7609	194	8	:	:	PUNCT
easat-7609	194	9	2576	2576	NUM
easat-7609	194	10	-	-	SYM
easat-7609	194	11	8484	8484	NUM
easat-7609	194	12	vol	vol	NOUN
easat-7609	194	13	.	.	PROPN
easat-7609	195	1	9	9	NUM
easat-7609	195	2	,	,	PUNCT
easat-7609	195	3	no	no	INTJ
easat-7609	195	4	.	.	NOUN
easat-7609	195	5	5	5	NUM
easat-7609	195	6	:	:	SYM
easat-7609	195	7	2886	2886	NUM
easat-7609	195	8	-	-	SYM
easat-7609	195	9	2898	2898	NUM
easat-7609	195	10	,	,	PUNCT
easat-7609	195	11	2025	2025	NUM
easat-7609	195	12	doi	doi	NOUN
easat-7609	195	13	:	:	PUNCT
easat-7609	195	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	195	15	©	©	PROPN
easat-7609	195	16	2025	2025	NUM
easat-7609	195	17	by	by	ADP
easat-7609	195	18	the	the	DET
easat-7609	195	19	authors	author	NOUN
easat-7609	195	20	;	;	PUNCT
easat-7609	195	21	licensee	licensee	PROPN
easat-7609	195	22	learning	learning	NOUN
easat-7609	195	23	gate	gate	NOUN
easat-7609	195	24	4.2	4.2	NUM
easat-7609	195	25	.	.	PUNCT
easat-7609	196	1	primary	primary	ADJ
easat-7609	196	2	sources	source	NOUN
easat-7609	196	3	the	the	DET
easat-7609	196	4	researchers	researcher	NOUN
easat-7609	196	5	developed	develop	VERB
easat-7609	196	6	and	and	CCONJ
easat-7609	196	7	refined	refine	VERB
easat-7609	196	8	a	a	DET
easat-7609	196	9	questionnaire	questionnaire	NOUN
easat-7609	196	10	designed	design	VERB
easat-7609	196	11	to	to	PART
easat-7609	196	12	measure	measure	VERB
easat-7609	196	13	the	the	DET
easat-7609	196	14	impact	impact	NOUN
easat-7609	196	15	of	of	ADP
easat-7609	196	16	applying	apply	VERB
easat-7609	196	17	the	the	DET
easat-7609	196	18	tc	tc	NOUN
easat-7609	196	19	on	on	ADP
easat-7609	196	20	enhancing	enhance	VERB
easat-7609	196	21	the	the	DET
easat-7609	196	22	competitive	competitive	ADJ
easat-7609	196	23	advantage	advantage	NOUN
easat-7609	196	24	of	of	ADP
easat-7609	196	25	industrial	industrial	ADJ
easat-7609	196	26	companies	company	NOUN
easat-7609	196	27	.	.	PUNCT
easat-7609	197	1	4.3	4.3	NUM
easat-7609	197	2	.	.	PUNCT
easat-7609	197	3	study	study	NOUN
easat-7609	197	4	population	population	NOUN
easat-7609	197	5	and	and	CCONJ
easat-7609	197	6	sample	sample	VERB
easat-7609	197	7	the	the	DET
easat-7609	197	8	study	study	NOUN
easat-7609	197	9	's	's	PART
easat-7609	197	10	primary	primary	ADJ
easat-7609	197	11	population	population	NOUN
easat-7609	197	12	was	be	AUX
easat-7609	197	13	financial	financial	ADJ
easat-7609	197	14	managers	manager	NOUN
easat-7609	197	15	,	,	PUNCT
easat-7609	197	16	accountants	accountant	NOUN
easat-7609	197	17	,	,	PUNCT
easat-7609	197	18	and	and	CCONJ
easat-7609	197	19	administrative	administrative	ADJ
easat-7609	197	20	employees	employee	NOUN
easat-7609	197	21	in	in	ADP
easat-7609	197	22	industrial	industrial	ADJ
easat-7609	197	23	companies	company	NOUN
easat-7609	197	24	across	across	ADP
easat-7609	197	25	saudi	saudi	PROPN
easat-7609	197	26	arabia	arabia	PROPN
easat-7609	197	27	.	.	PUNCT
easat-7609	198	1	given	give	VERB
easat-7609	198	2	the	the	DET
easat-7609	198	3	large	large	ADJ
easat-7609	198	4	size	size	NOUN
easat-7609	198	5	of	of	ADP
easat-7609	198	6	this	this	DET
easat-7609	198	7	population	population	NOUN
easat-7609	198	8	and	and	CCONJ
easat-7609	198	9	the	the	DET
easat-7609	198	10	challenges	challenge	NOUN
easat-7609	198	11	of	of	ADP
easat-7609	198	12	comprehensive	comprehensive	ADJ
easat-7609	198	13	coverage	coverage	NOUN
easat-7609	198	14	(	(	PUNCT
easat-7609	198	15	time	time	NOUN
easat-7609	198	16	,	,	PUNCT
easat-7609	198	17	effort	effort	NOUN
easat-7609	198	18	,	,	PUNCT
easat-7609	198	19	and	and	CCONJ
easat-7609	198	20	cost	cost	NOUN
easat-7609	198	21	constraints	constraint	NOUN
easat-7609	198	22	)	)	PUNCT
easat-7609	198	23	,	,	PUNCT
easat-7609	198	24	the	the	DET
easat-7609	198	25	researchers	researcher	NOUN
easat-7609	198	26	employed	employ	VERB
easat-7609	198	27	a	a	DET
easat-7609	198	28	systematic	systematic	ADJ
easat-7609	198	29	random	random	ADJ
easat-7609	198	30	sampling	sampling	NOUN
easat-7609	198	31	method	method	NOUN
easat-7609	198	32	to	to	PART
easat-7609	198	33	represent	represent	VERB
easat-7609	198	34	them	they	PRON
easat-7609	198	35	proportionally	proportionally	ADV
easat-7609	198	36	.	.	PUNCT
easat-7609	199	1	the	the	DET
easat-7609	199	2	questionnaire	questionnaire	NOUN
easat-7609	199	3	was	be	AUX
easat-7609	199	4	distributed	distribute	VERB
easat-7609	199	5	directly	directly	ADV
easat-7609	199	6	to	to	ADP
easat-7609	199	7	a	a	DET
easat-7609	199	8	sample	sample	NOUN
easat-7609	199	9	of	of	ADP
easat-7609	199	10	financial	financial	ADJ
easat-7609	199	11	managers	manager	NOUN
easat-7609	199	12	,	,	PUNCT
easat-7609	199	13	accountants	accountant	NOUN
easat-7609	199	14	,	,	PUNCT
easat-7609	199	15	and	and	CCONJ
easat-7609	199	16	administrative	administrative	ADJ
easat-7609	199	17	staff	staff	NOUN
easat-7609	199	18	working	work	VERB
easat-7609	199	19	in	in	ADP
easat-7609	199	20	industrial	industrial	ADJ
easat-7609	199	21	companies	company	NOUN
easat-7609	199	22	that	that	PRON
easat-7609	199	23	adopt	adopt	VERB
easat-7609	199	24	and	and	CCONJ
easat-7609	199	25	apply	apply	VERB
easat-7609	199	26	the	the	DET
easat-7609	199	27	tc	tc	NOUN
easat-7609	199	28	in	in	ADP
easat-7609	199	29	saudi	saudi	PROPN
easat-7609	199	30	arabia	arabia	PROPN
easat-7609	199	31	.	.	PUNCT
easat-7609	200	1	64	64	NUM
easat-7609	200	2	industrial	industrial	ADJ
easat-7609	200	3	companies	company	NOUN
easat-7609	200	4	participated	participate	VERB
easat-7609	200	5	in	in	ADP
easat-7609	200	6	the	the	DET
easat-7609	200	7	study	study	NOUN
easat-7609	200	8	,	,	PUNCT
easat-7609	200	9	with	with	ADP
easat-7609	200	10	286	286	NUM
easat-7609	200	11	questionnaires	questionnaire	NOUN
easat-7609	200	12	distributed	distribute	VERB
easat-7609	200	13	.	.	PUNCT
easat-7609	201	1	of	of	ADP
easat-7609	201	2	these	these	PRON
easat-7609	201	3	,	,	PUNCT
easat-7609	201	4	228	228	NUM
easat-7609	201	5	were	be	AUX
easat-7609	201	6	retrieved	retrieve	VERB
easat-7609	201	7	,	,	PUNCT
easat-7609	201	8	and	and	CCONJ
easat-7609	201	9	after	after	ADP
easat-7609	201	10	a	a	DET
easat-7609	201	11	thorough	thorough	ADJ
easat-7609	201	12	review	review	NOUN
easat-7609	201	13	,	,	PUNCT
easat-7609	201	14	17	17	NUM
easat-7609	201	15	questionnaires	questionnaire	NOUN
easat-7609	201	16	were	be	AUX
easat-7609	201	17	excluded	exclude	VERB
easat-7609	201	18	due	due	ADP
easat-7609	201	19	to	to	ADP
easat-7609	201	20	incomplete	incomplete	ADJ
easat-7609	201	21	information	information	NOUN
easat-7609	201	22	.	.	PUNCT
easat-7609	202	1	this	this	PRON
easat-7609	202	2	resulted	result	VERB
easat-7609	202	3	in	in	ADP
easat-7609	202	4	211	211	NUM
easat-7609	202	5	valid	valid	ADJ
easat-7609	202	6	questionnaires	questionnaire	NOUN
easat-7609	202	7	for	for	ADP
easat-7609	202	8	analysis	analysis	NOUN
easat-7609	202	9	.	.	PUNCT
easat-7609	203	1	4.4	4.4	NUM
easat-7609	203	2	.	.	PUNCT
easat-7609	204	1	study	study	NOUN
easat-7609	204	2	instrument	instrument	NOUN
easat-7609	204	3	the	the	DET
easat-7609	204	4	researchers	researcher	NOUN
easat-7609	204	5	developed	develop	VERB
easat-7609	204	6	a	a	DET
easat-7609	204	7	structured	structured	ADJ
easat-7609	204	8	questionnaire	questionnaire	NOUN
easat-7609	204	9	to	to	PART
easat-7609	204	10	measure	measure	VERB
easat-7609	204	11	the	the	DET
easat-7609	204	12	impact	impact	NOUN
easat-7609	204	13	of	of	ADP
easat-7609	204	14	applying	apply	VERB
easat-7609	204	15	the	the	DET
easat-7609	204	16	tc	tc	NOUN
easat-7609	204	17	on	on	ADP
easat-7609	204	18	enhancing	enhance	VERB
easat-7609	204	19	the	the	DET
easat-7609	204	20	competitive	competitive	ADJ
easat-7609	204	21	advantage	advantage	NOUN
easat-7609	204	22	of	of	ADP
easat-7609	204	23	saudi	saudi	ADJ
easat-7609	204	24	industrial	industrial	ADJ
easat-7609	204	25	firms	firm	NOUN
easat-7609	204	26	.	.	PUNCT
easat-7609	205	1	drawing	draw	VERB
easat-7609	205	2	on	on	ADP
easat-7609	205	3	relevant	relevant	ADJ
easat-7609	205	4	literature	literature	NOUN
easat-7609	205	5	and	and	CCONJ
easat-7609	205	6	previous	previous	ADJ
easat-7609	205	7	studies	study	NOUN
easat-7609	205	8	,	,	PUNCT
easat-7609	205	9	the	the	DET
easat-7609	205	10	questionnaire	questionnaire	NOUN
easat-7609	205	11	was	be	AUX
easat-7609	205	12	designed	design	VERB
easat-7609	205	13	to	to	PART
easat-7609	205	14	align	align	VERB
easat-7609	205	15	with	with	ADP
easat-7609	205	16	the	the	DET
easat-7609	205	17	study	study	NOUN
easat-7609	205	18	's	's	PART
easat-7609	205	19	objectives	objective	NOUN
easat-7609	205	20	and	and	CCONJ
easat-7609	205	21	consisted	consist	VERB
easat-7609	205	22	of	of	ADP
easat-7609	205	23	two	two	NUM
easat-7609	205	24	main	main	ADJ
easat-7609	205	25	sections	section	NOUN
easat-7609	205	26	:	:	PUNCT
easat-7609	205	27	•	•	NUM
easat-7609	205	28	section	section	NOUN
easat-7609	205	29	one	one	NUM
easat-7609	205	30	:	:	PUNCT
easat-7609	205	31	this	this	DET
easat-7609	205	32	section	section	NOUN
easat-7609	205	33	captured	capture	VERB
easat-7609	205	34	demographic	demographic	ADJ
easat-7609	205	35	data	datum	NOUN
easat-7609	205	36	about	about	ADP
easat-7609	205	37	the	the	DET
easat-7609	205	38	respondents	respondent	NOUN
easat-7609	205	39	,	,	PUNCT
easat-7609	205	40	including	include	VERB
easat-7609	205	41	gender	gender	NOUN
easat-7609	205	42	,	,	PUNCT
easat-7609	205	43	educational	educational	ADJ
easat-7609	205	44	qualifications	qualification	NOUN
easat-7609	205	45	,	,	PUNCT
easat-7609	205	46	years	year	NOUN
easat-7609	205	47	of	of	ADP
easat-7609	205	48	experience	experience	NOUN
easat-7609	205	49	,	,	PUNCT
easat-7609	205	50	academic	academic	ADJ
easat-7609	205	51	specialization	specialization	NOUN
easat-7609	205	52	,	,	PUNCT
easat-7609	205	53	and	and	CCONJ
easat-7609	205	54	job	job	NOUN
easat-7609	205	55	title	title	NOUN
easat-7609	205	56	.	.	PUNCT
easat-7609	206	1	•	•	NUM
easat-7609	206	2	section	section	NOUN
easat-7609	206	3	two	two	NUM
easat-7609	206	4	:	:	PUNCT
easat-7609	206	5	this	this	DET
easat-7609	206	6	section	section	NOUN
easat-7609	206	7	focused	focus	VERB
easat-7609	206	8	on	on	ADP
easat-7609	206	9	the	the	DET
easat-7609	206	10	study	study	NOUN
easat-7609	206	11	variables	variable	NOUN
easat-7609	206	12	and	and	CCONJ
easat-7609	206	13	included	include	VERB
easat-7609	206	14	three	three	NUM
easat-7609	206	15	main	main	ADJ
easat-7609	206	16	dimensions	dimension	NOUN
easat-7609	206	17	,	,	PUNCT
easat-7609	206	18	comprising	comprise	VERB
easat-7609	206	19	28	28	NUM
easat-7609	206	20	items	item	NOUN
easat-7609	206	21	.	.	PUNCT
easat-7609	207	1	4.5	4.5	NUM
easat-7609	207	2	.	.	PUNCT
easat-7609	207	3	validity	validity	NOUN
easat-7609	207	4	and	and	CCONJ
easat-7609	207	5	reliability	reliability	NOUN
easat-7609	207	6	of	of	ADP
easat-7609	207	7	the	the	DET
easat-7609	207	8	study	study	NOUN
easat-7609	207	9	instrument	instrument	VERB
easat-7609	207	10	the	the	DET
easat-7609	207	11	validity	validity	NOUN
easat-7609	207	12	of	of	ADP
easat-7609	207	13	the	the	DET
easat-7609	207	14	study	study	NOUN
easat-7609	207	15	instrument	instrument	NOUN
easat-7609	207	16	(	(	PUNCT
easat-7609	207	17	the	the	DET
easat-7609	207	18	questionnaire	questionnaire	NOUN
easat-7609	207	19	)	)	PUNCT
easat-7609	207	20	refers	refer	VERB
easat-7609	207	21	to	to	ADP
easat-7609	207	22	its	its	PRON
easat-7609	207	23	ability	ability	NOUN
easat-7609	207	24	to	to	PART
easat-7609	207	25	measure	measure	VERB
easat-7609	207	26	what	what	PRON
easat-7609	207	27	it	it	PRON
easat-7609	207	28	is	be	AUX
easat-7609	207	29	intended	intend	VERB
easat-7609	207	30	to	to	PART
easat-7609	207	31	measure	measure	VERB
easat-7609	207	32	.	.	PUNCT
easat-7609	208	1	the	the	DET
easat-7609	208	2	researchers	researcher	NOUN
easat-7609	208	3	ensured	ensure	VERB
easat-7609	208	4	the	the	DET
easat-7609	208	5	validity	validity	NOUN
easat-7609	208	6	and	and	CCONJ
easat-7609	208	7	reliability	reliability	NOUN
easat-7609	208	8	of	of	ADP
easat-7609	208	9	the	the	DET
easat-7609	208	10	study	study	NOUN
easat-7609	208	11	instrument	instrument	NOUN
easat-7609	208	12	using	use	VERB
easat-7609	208	13	two	two	NUM
easat-7609	208	14	key	key	ADJ
easat-7609	208	15	methods	method	NOUN
easat-7609	208	16	:	:	PUNCT
easat-7609	208	17	•	•	ADJ
easat-7609	208	18	face	face	NOUN
easat-7609	208	19	validity	validity	NOUN
easat-7609	208	20	:	:	PUNCT
easat-7609	208	21	before	before	ADP
easat-7609	208	22	initiating	initiate	VERB
easat-7609	208	23	data	datum	NOUN
easat-7609	208	24	collection	collection	NOUN
easat-7609	208	25	,	,	PUNCT
easat-7609	208	26	the	the	DET
easat-7609	208	27	researchers	researcher	NOUN
easat-7609	208	28	presented	present	VERB
easat-7609	208	29	the	the	DET
easat-7609	208	30	study	study	NOUN
easat-7609	208	31	instrument	instrument	NOUN
easat-7609	208	32	to	to	ADP
easat-7609	208	33	a	a	DET
easat-7609	208	34	panel	panel	NOUN
easat-7609	208	35	of	of	ADP
easat-7609	208	36	experts	expert	NOUN
easat-7609	208	37	from	from	ADP
easat-7609	208	38	various	various	ADJ
easat-7609	208	39	saudi	saudi	ADJ
easat-7609	208	40	universities	university	NOUN
easat-7609	208	41	,	,	PUNCT
easat-7609	208	42	including	include	VERB
easat-7609	208	43	professors	professor	NOUN
easat-7609	208	44	and	and	CCONJ
easat-7609	208	45	associate	associate	ADJ
easat-7609	208	46	professors	professor	NOUN
easat-7609	208	47	specializing	specialize	VERB
easat-7609	208	48	in	in	ADP
easat-7609	208	49	management	management	NOUN
easat-7609	208	50	accounting	accounting	NOUN
easat-7609	208	51	and	and	CCONJ
easat-7609	208	52	business	business	NOUN
easat-7609	208	53	administration	administration	NOUN
easat-7609	208	54	.	.	PUNCT
easat-7609	209	1	the	the	DET
easat-7609	209	2	panel	panel	NOUN
easat-7609	209	3	's	's	PART
easat-7609	209	4	feedback	feedback	NOUN
easat-7609	209	5	and	and	CCONJ
easat-7609	209	6	suggested	suggest	VERB
easat-7609	209	7	amendments	amendment	NOUN
easat-7609	209	8	were	be	AUX
easat-7609	209	9	incorporated	incorporate	VERB
easat-7609	209	10	to	to	PART
easat-7609	209	11	refine	refine	VERB
easat-7609	209	12	the	the	DET
easat-7609	209	13	questionnaire	questionnaire	NOUN
easat-7609	209	14	items	item	NOUN
easat-7609	209	15	and	and	CCONJ
easat-7609	209	16	enhance	enhance	VERB
easat-7609	209	17	their	their	PRON
easat-7609	209	18	clarity	clarity	NOUN
easat-7609	209	19	and	and	CCONJ
easat-7609	209	20	accuracy	accuracy	NOUN
easat-7609	209	21	.	.	PUNCT
easat-7609	210	1	•	•	NUM
easat-7609	210	2	cronbach	cronbach	PROPN
easat-7609	210	3	’s	’s	PART
easat-7609	210	4	alpha	alpha	NOUN
easat-7609	210	5	reliability	reliability	NOUN
easat-7609	210	6	:	:	PUNCT
easat-7609	210	7	after	after	ADP
easat-7609	210	8	making	make	VERB
easat-7609	210	9	the	the	DET
easat-7609	210	10	necessary	necessary	ADJ
easat-7609	210	11	adjustments	adjustment	NOUN
easat-7609	210	12	to	to	ADP
easat-7609	210	13	the	the	DET
easat-7609	210	14	questionnaire	questionnaire	NOUN
easat-7609	210	15	,	,	PUNCT
easat-7609	210	16	distributing	distribute	VERB
easat-7609	210	17	it	it	PRON
easat-7609	210	18	to	to	ADP
easat-7609	210	19	the	the	DET
easat-7609	210	20	study	study	NOUN
easat-7609	210	21	sample	sample	NOUN
easat-7609	210	22	,	,	PUNCT
easat-7609	210	23	and	and	CCONJ
easat-7609	210	24	collecting	collect	VERB
easat-7609	210	25	the	the	DET
easat-7609	210	26	final	final	ADJ
easat-7609	210	27	dataset	dataset	NOUN
easat-7609	210	28	,	,	PUNCT
easat-7609	210	29	the	the	DET
easat-7609	210	30	researchers	researcher	NOUN
easat-7609	210	31	conducted	conduct	VERB
easat-7609	210	32	a	a	DET
easat-7609	210	33	cronbach	cronbach	NOUN
easat-7609	210	34	’s	’s	PART
easat-7609	210	35	alpha	alpha	NOUN
easat-7609	210	36	test	test	NOUN
easat-7609	210	37	to	to	PART
easat-7609	210	38	verify	verify	VERB
easat-7609	210	39	the	the	DET
easat-7609	210	40	reliability	reliability	NOUN
easat-7609	210	41	of	of	ADP
easat-7609	210	42	the	the	DET
easat-7609	210	43	dimensions	dimension	NOUN
easat-7609	210	44	in	in	ADP
easat-7609	210	45	the	the	DET
easat-7609	210	46	second	second	ADJ
easat-7609	210	47	section	section	NOUN
easat-7609	210	48	of	of	ADP
easat-7609	210	49	the	the	DET
easat-7609	210	50	study	study	NOUN
easat-7609	210	51	instrument	instrument	NOUN
easat-7609	210	52	.	.	PUNCT
easat-7609	211	1	the	the	DET
easat-7609	211	2	results	result	NOUN
easat-7609	211	3	are	be	AUX
easat-7609	211	4	presented	present	VERB
easat-7609	211	5	in	in	ADP
easat-7609	211	6	table	table	NOUN
easat-7609	211	7	1	1	NUM
easat-7609	211	8	below	below	ADV
easat-7609	211	9	:	:	PUNCT
easat-7609	211	10	table	table	NOUN
easat-7609	211	11	1	1	NUM
easat-7609	211	12	.	.	PUNCT
easat-7609	212	1	cronbach	cronbach	PROPN
easat-7609	212	2	’s	’s	PART
easat-7609	212	3	alpha	alpha	NOUN
easat-7609	212	4	reliability	reliability	NOUN
easat-7609	212	5	for	for	ADP
easat-7609	212	6	study	study	NOUN
easat-7609	212	7	variables	variable	NOUN
easat-7609	212	8	.	.	PUNCT
easat-7609	213	1	variables	variable	NOUN
easat-7609	213	2	enhancing	enhance	VERB
easat-7609	213	3	competitive	competitive	ADJ
easat-7609	213	4	advantage	advantage	NOUN
easat-7609	213	5	number	number	NOUN
easat-7609	213	6	of	of	ADP
easat-7609	213	7	items	item	NOUN
easat-7609	213	8	reliability	reliability	NOUN
easat-7609	213	9	alpha	alpha	NOUN
easat-7609	213	10	cost	cost	NOUN
easat-7609	213	11	reduction	reduction	NOUN
easat-7609	213	12	10	10	NUM
easat-7609	213	13	0.73	0.73	NUM
easat-7609	213	14	quality	quality	NOUN
easat-7609	213	15	achievement	achievement	NOUN
easat-7609	213	16	8	8	NUM
easat-7609	213	17	0.68	0.68	NUM
easat-7609	213	18	flexibility	flexibility	NOUN
easat-7609	213	19	and	and	CCONJ
easat-7609	213	20	innovation	innovation	NOUN
easat-7609	213	21	10	10	NUM
easat-7609	213	22	0.89	0.89	NUM
easat-7609	213	23	2894	2894	NUM
easat-7609	213	24	edelweiss	edelweiss	PROPN
easat-7609	213	25	applied	apply	VERB
easat-7609	213	26	science	science	NOUN
easat-7609	213	27	and	and	CCONJ
easat-7609	213	28	technology	technology	NOUN
easat-7609	213	29	issn	issn	PROPN
easat-7609	213	30	:	:	PUNCT
easat-7609	213	31	2576	2576	NUM
easat-7609	213	32	-	-	SYM
easat-7609	213	33	8484	8484	NUM
easat-7609	213	34	vol	vol	NOUN
easat-7609	213	35	.	.	PROPN
easat-7609	214	1	9	9	NUM
easat-7609	214	2	,	,	PUNCT
easat-7609	214	3	no	no	INTJ
easat-7609	214	4	.	.	NOUN
easat-7609	214	5	5	5	NUM
easat-7609	214	6	:	:	SYM
easat-7609	214	7	2886	2886	NUM
easat-7609	214	8	-	-	SYM
easat-7609	214	9	2898	2898	NUM
easat-7609	214	10	,	,	PUNCT
easat-7609	214	11	2025	2025	NUM
easat-7609	214	12	doi	doi	NOUN
easat-7609	214	13	:	:	PUNCT
easat-7609	214	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	214	15	©	©	PROPN
easat-7609	214	16	2025	2025	NUM
easat-7609	214	17	by	by	ADP
easat-7609	214	18	the	the	DET
easat-7609	214	19	authors	author	NOUN
easat-7609	214	20	;	;	PUNCT
easat-7609	214	21	licensee	licensee	PROPN
easat-7609	214	22	learning	learning	NOUN
easat-7609	214	23	gate	gate	VERB
easat-7609	214	24	the	the	DET
easat-7609	214	25	results	result	NOUN
easat-7609	214	26	in	in	ADP
easat-7609	214	27	table	table	NOUN
easat-7609	214	28	1	1	NUM
easat-7609	214	29	indicate	indicate	VERB
easat-7609	214	30	a	a	DET
easat-7609	214	31	high	high	ADJ
easat-7609	214	32	level	level	NOUN
easat-7609	214	33	of	of	ADP
easat-7609	214	34	internal	internal	ADJ
easat-7609	214	35	consistency	consistency	NOUN
easat-7609	214	36	among	among	ADP
easat-7609	214	37	the	the	DET
easat-7609	214	38	measurement	measurement	NOUN
easat-7609	214	39	items	item	NOUN
easat-7609	214	40	for	for	ADP
easat-7609	214	41	each	each	DET
easat-7609	214	42	variable	variable	NOUN
easat-7609	214	43	in	in	ADP
easat-7609	214	44	the	the	DET
easat-7609	214	45	study	study	NOUN
easat-7609	214	46	instrument	instrument	NOUN
easat-7609	214	47	,	,	PUNCT
easat-7609	214	48	with	with	ADP
easat-7609	214	49	values	value	NOUN
easat-7609	214	50	ranging	range	VERB
easat-7609	214	51	between	between	ADP
easat-7609	214	52	68	68	NUM
easat-7609	214	53	%	%	NOUN
easat-7609	214	54	and	and	CCONJ
easat-7609	214	55	89	89	NUM
easat-7609	214	56	%	%	NOUN
easat-7609	214	57	.	.	PUNCT
easat-7609	215	1	in	in	ADP
easat-7609	215	2	administrative	administrative	ADJ
easat-7609	215	3	research	research	NOUN
easat-7609	215	4	,	,	PUNCT
easat-7609	215	5	reliability	reliability	NOUN
easat-7609	215	6	values	value	NOUN
easat-7609	215	7	above	above	ADP
easat-7609	215	8	60	60	NUM
easat-7609	215	9	%	%	NOUN
easat-7609	215	10	are	be	AUX
easat-7609	215	11	considered	consider	VERB
easat-7609	215	12	acceptable	acceptable	ADJ
easat-7609	215	13	.	.	PUNCT
easat-7609	216	1	therefore	therefore	ADV
easat-7609	216	2	,	,	PUNCT
easat-7609	216	3	the	the	DET
easat-7609	216	4	reliability	reliability	NOUN
easat-7609	216	5	coefficients	coefficient	VERB
easat-7609	216	6	for	for	ADP
easat-7609	216	7	all	all	DET
easat-7609	216	8	study	study	NOUN
easat-7609	216	9	variables	variable	NOUN
easat-7609	216	10	are	be	AUX
easat-7609	216	11	deemed	deem	VERB
easat-7609	216	12	high	high	ADJ
easat-7609	216	13	and	and	CCONJ
easat-7609	216	14	satisfactory	satisfactory	ADJ
easat-7609	216	15	.	.	PUNCT
easat-7609	217	1	4.5	4.5	NUM
easat-7609	217	2	.	.	PUNCT
easat-7609	218	1	statistical	statistical	ADJ
easat-7609	218	2	methods	method	NOUN
easat-7609	218	3	used	use	VERB
easat-7609	218	4	in	in	ADP
easat-7609	218	5	data	datum	NOUN
easat-7609	218	6	analysis	analysis	NOUN
easat-7609	218	7	the	the	DET
easat-7609	218	8	researchers	researcher	NOUN
easat-7609	218	9	employed	employ	VERB
easat-7609	218	10	the	the	DET
easat-7609	218	11	statistical	statistical	ADJ
easat-7609	218	12	package	package	NOUN
easat-7609	218	13	for	for	ADP
easat-7609	218	14	the	the	DET
easat-7609	218	15	social	social	ADJ
easat-7609	218	16	sciences	sciences	PROPN
easat-7609	218	17	(	(	PUNCT
easat-7609	218	18	spss	spss	PROPN
easat-7609	218	19	)	)	PUNCT
easat-7609	218	20	to	to	PART
easat-7609	218	21	analyze	analyze	VERB
easat-7609	218	22	the	the	DET
easat-7609	218	23	study	study	NOUN
easat-7609	218	24	data	datum	NOUN
easat-7609	218	25	.	.	PUNCT
easat-7609	219	1	the	the	DET
easat-7609	219	2	following	follow	VERB
easat-7609	219	3	statistical	statistical	ADJ
easat-7609	219	4	methods	method	NOUN
easat-7609	219	5	were	be	AUX
easat-7609	219	6	utilized	utilize	VERB
easat-7609	219	7	:	:	PUNCT
easat-7609	219	8	•	•	NUM
easat-7609	219	9	cronbach	cronbach	VERB
easat-7609	219	10	’s	’s	PART
easat-7609	219	11	alpha	alpha	ADJ
easat-7609	219	12	coefficient	coefficient	NOUN
easat-7609	219	13	:	:	PUNCT
easat-7609	219	14	to	to	PART
easat-7609	219	15	measure	measure	VERB
easat-7609	219	16	the	the	DET
easat-7609	219	17	reliability	reliability	NOUN
easat-7609	219	18	of	of	ADP
easat-7609	219	19	the	the	DET
easat-7609	219	20	scales	scale	NOUN
easat-7609	219	21	used	use	VERB
easat-7609	219	22	in	in	ADP
easat-7609	219	23	the	the	DET
easat-7609	219	24	study	study	NOUN
easat-7609	219	25	.	.	PUNCT
easat-7609	220	1	•	•	NUM
easat-7609	220	2	kolmogorov	kolmogorov	ADJ
easat-7609	220	3	-	-	PUNCT
easat-7609	220	4	smirnov	smirnov	ADJ
easat-7609	220	5	test	test	NOUN
easat-7609	220	6	:	:	PUNCT
easat-7609	220	7	to	to	PART
easat-7609	220	8	assess	assess	VERB
easat-7609	220	9	whether	whether	SCONJ
easat-7609	220	10	the	the	DET
easat-7609	220	11	data	datum	NOUN
easat-7609	220	12	followed	follow	VERB
easat-7609	220	13	a	a	DET
easat-7609	220	14	normal	normal	ADJ
easat-7609	220	15	distribution	distribution	NOUN
easat-7609	220	16	.	.	PUNCT
easat-7609	221	1	•	•	NUM
easat-7609	221	2	correlation	correlation	NOUN
easat-7609	221	3	coefficients	coefficient	NOUN
easat-7609	221	4	:	:	PUNCT
easat-7609	221	5	to	to	PART
easat-7609	221	6	examine	examine	VERB
easat-7609	221	7	the	the	DET
easat-7609	221	8	relationships	relationship	NOUN
easat-7609	221	9	between	between	ADP
easat-7609	221	10	the	the	DET
easat-7609	221	11	study	study	NOUN
easat-7609	221	12	variables	variable	NOUN
easat-7609	221	13	.	.	PUNCT
easat-7609	222	1	•	•	NUM
easat-7609	222	2	means	mean	NOUN
easat-7609	222	3	and	and	CCONJ
easat-7609	222	4	standard	standard	ADJ
easat-7609	222	5	deviations	deviation	NOUN
easat-7609	222	6	:	:	PUNCT
easat-7609	222	7	to	to	PART
easat-7609	222	8	describe	describe	VERB
easat-7609	222	9	and	and	CCONJ
easat-7609	222	10	summarize	summarize	VERB
easat-7609	222	11	the	the	DET
easat-7609	222	12	data	datum	NOUN
easat-7609	222	13	.	.	PUNCT
easat-7609	223	1	•	•	NUM
easat-7609	223	2	chi	chi	ADJ
easat-7609	223	3	-	-	PUNCT
easat-7609	223	4	square	square	NOUN
easat-7609	223	5	test	test	NOUN
easat-7609	223	6	and	and	CCONJ
easat-7609	223	7	t	t	NOUN
easat-7609	223	8	-	-	PUNCT
easat-7609	223	9	test	test	NOUN
easat-7609	223	10	:	:	PUNCT
easat-7609	223	11	to	to	PART
easat-7609	223	12	validate	validate	VERB
easat-7609	223	13	the	the	DET
easat-7609	223	14	study	study	NOUN
easat-7609	223	15	hypotheses	hypothesis	NOUN
easat-7609	223	16	.	.	PUNCT
easat-7609	224	1	these	these	DET
easat-7609	224	2	statistical	statistical	ADJ
easat-7609	224	3	methods	method	NOUN
easat-7609	224	4	ensured	ensure	VERB
easat-7609	224	5	the	the	DET
easat-7609	224	6	robustness	robustness	NOUN
easat-7609	224	7	and	and	CCONJ
easat-7609	224	8	reliability	reliability	NOUN
easat-7609	224	9	of	of	ADP
easat-7609	224	10	the	the	DET
easat-7609	224	11	analysis	analysis	NOUN
easat-7609	224	12	process	process	NOUN
easat-7609	224	13	,	,	PUNCT
easat-7609	224	14	providing	provide	VERB
easat-7609	224	15	a	a	DET
easat-7609	224	16	solid	solid	ADJ
easat-7609	224	17	foundation	foundation	NOUN
easat-7609	224	18	for	for	ADP
easat-7609	224	19	interpreting	interpret	VERB
easat-7609	224	20	the	the	DET
easat-7609	224	21	study	study	NOUN
easat-7609	224	22	results	result	NOUN
easat-7609	224	23	.	.	PUNCT
easat-7609	225	1	5	5	X
easat-7609	225	2	.	.	X
easat-7609	225	3	data	datum	NOUN
easat-7609	225	4	analysis	analysis	NOUN
easat-7609	225	5	and	and	CCONJ
easat-7609	225	6	discussion	discussion	NOUN
easat-7609	225	7	of	of	ADP
easat-7609	225	8	results	result	NOUN
easat-7609	225	9	5.1	5.1	NUM
easat-7609	225	10	.	.	PUNCT
easat-7609	226	1	normal	normal	ADJ
easat-7609	226	2	distribution	distribution	NOUN
easat-7609	226	3	test	test	NOUN
easat-7609	226	4	before	before	ADP
easat-7609	226	5	analyzing	analyze	VERB
easat-7609	226	6	the	the	DET
easat-7609	226	7	data	datum	NOUN
easat-7609	226	8	and	and	CCONJ
easat-7609	226	9	testing	test	VERB
easat-7609	226	10	the	the	DET
easat-7609	226	11	study	study	NOUN
easat-7609	226	12	hypotheses	hypothesis	NOUN
easat-7609	226	13	,	,	PUNCT
easat-7609	226	14	the	the	DET
easat-7609	226	15	researchers	researcher	NOUN
easat-7609	226	16	used	use	VERB
easat-7609	226	17	the	the	DET
easat-7609	226	18	kolmogorovsmirnov	kolmogorovsmirnov	NOUN
easat-7609	226	19	(	(	PUNCT
easat-7609	226	20	k	k	NOUN
easat-7609	226	21	-	-	PUNCT
easat-7609	226	22	s	s	NOUN
easat-7609	226	23	)	)	PUNCT
easat-7609	226	24	test	test	NOUN
easat-7609	226	25	to	to	PART
easat-7609	226	26	verify	verify	VERB
easat-7609	226	27	whether	whether	SCONJ
easat-7609	226	28	the	the	DET
easat-7609	226	29	data	datum	NOUN
easat-7609	226	30	followed	follow	VERB
easat-7609	226	31	a	a	DET
easat-7609	226	32	normal	normal	ADJ
easat-7609	226	33	distribution	distribution	NOUN
easat-7609	226	34	.	.	PUNCT
easat-7609	227	1	the	the	DET
easat-7609	227	2	results	result	NOUN
easat-7609	227	3	are	be	AUX
easat-7609	227	4	presented	present	VERB
easat-7609	227	5	in	in	ADP
easat-7609	227	6	table	table	NOUN
easat-7609	227	7	2	2	NUM
easat-7609	227	8	below	below	ADV
easat-7609	227	9	:	:	PUNCT
easat-7609	227	10	table	table	NOUN
easat-7609	227	11	2	2	NUM
easat-7609	227	12	.	.	PUNCT
easat-7609	227	13	kolmogorov	kolmogorov	ADJ
easat-7609	227	14	-	-	PUNCT
easat-7609	227	15	smirnov	smirnov	ADJ
easat-7609	227	16	test	test	NOUN
easat-7609	227	17	results	result	NOUN
easat-7609	227	18	for	for	ADP
easat-7609	227	19	normal	normal	ADJ
easat-7609	227	20	distribution	distribution	NOUN
easat-7609	227	21	.	.	PUNCT
easat-7609	228	1	variables	variable	NOUN
easat-7609	228	2	number	number	NOUN
easat-7609	228	3	of	of	ADP
easat-7609	228	4	items	item	NOUN
easat-7609	228	5	z	z	NOUN
easat-7609	228	6	value	value	NOUN
easat-7609	228	7	significance	significance	NOUN
easat-7609	228	8	level	level	NOUN
easat-7609	228	9	cost	cost	NOUN
easat-7609	228	10	reduction	reduction	NOUN
easat-7609	228	11	10	10	NUM
easat-7609	228	12	1.635	1.635	NUM
easat-7609	228	13	0.567	0.567	NUM
easat-7609	228	14	quality	quality	NOUN
easat-7609	228	15	achievement	achievement	NOUN
easat-7609	228	16	8	8	NUM
easat-7609	228	17	1.786	1.786	NUM
easat-7609	228	18	0.635	0.635	NUM
easat-7609	228	19	flexibility	flexibility	NOUN
easat-7609	228	20	and	and	CCONJ
easat-7609	228	21	innovation	innovation	NOUN
easat-7609	228	22	10	10	NUM
easat-7609	228	23	1.532	1.532	NUM
easat-7609	228	24	0.719	0.719	NUM
easat-7609	228	25	the	the	DET
easat-7609	228	26	results	result	NOUN
easat-7609	228	27	in	in	ADP
easat-7609	228	28	table	table	NOUN
easat-7609	228	29	2	2	NUM
easat-7609	228	30	indicate	indicate	VERB
easat-7609	228	31	that	that	SCONJ
easat-7609	228	32	the	the	DET
easat-7609	228	33	calculated	calculated	ADJ
easat-7609	228	34	z	z	NOUN
easat-7609	228	35	values	value	NOUN
easat-7609	228	36	are	be	AUX
easat-7609	228	37	less	less	ADJ
easat-7609	228	38	than	than	ADP
easat-7609	228	39	the	the	DET
easat-7609	228	40	critical	critical	ADJ
easat-7609	228	41	z	z	NOUN
easat-7609	228	42	value	value	NOUN
easat-7609	228	43	of	of	ADP
easat-7609	228	44	1.27	1.27	NUM
easat-7609	228	45	at	at	ADP
easat-7609	228	46	a	a	DET
easat-7609	228	47	significance	significance	NOUN
easat-7609	228	48	level	level	NOUN
easat-7609	228	49	of	of	ADP
easat-7609	228	50	(	(	PUNCT
easat-7609	228	51	α	α	NOUN
easat-7609	228	52	≤	≤	NUM
easat-7609	228	53	0.05	0.05	NUM
easat-7609	228	54	)	)	PUNCT
easat-7609	228	55	.	.	PUNCT
easat-7609	229	1	this	this	PRON
easat-7609	229	2	confirms	confirm	VERB
easat-7609	229	3	that	that	SCONJ
easat-7609	229	4	there	there	PRON
easat-7609	229	5	are	be	VERB
easat-7609	229	6	no	no	DET
easat-7609	229	7	statistically	statistically	ADV
easat-7609	229	8	significant	significant	ADJ
easat-7609	229	9	differences	difference	NOUN
easat-7609	229	10	between	between	ADP
easat-7609	229	11	the	the	DET
easat-7609	229	12	distribution	distribution	NOUN
easat-7609	229	13	of	of	ADP
easat-7609	229	14	questionnaire	questionnaire	NOUN
easat-7609	229	15	data	datum	NOUN
easat-7609	229	16	and	and	CCONJ
easat-7609	229	17	a	a	DET
easat-7609	229	18	normal	normal	ADJ
easat-7609	229	19	distribution	distribution	NOUN
easat-7609	229	20	.	.	PUNCT
easat-7609	230	1	after	after	ADP
easat-7609	230	2	verifying	verify	VERB
easat-7609	230	3	that	that	SCONJ
easat-7609	230	4	the	the	DET
easat-7609	230	5	data	datum	NOUN
easat-7609	230	6	followed	follow	VERB
easat-7609	230	7	a	a	DET
easat-7609	230	8	normal	normal	ADJ
easat-7609	230	9	distribution	distribution	NOUN
easat-7609	230	10	,	,	PUNCT
easat-7609	230	11	the	the	DET
easat-7609	230	12	researchers	researcher	NOUN
easat-7609	230	13	proceeded	proceed	VERB
easat-7609	230	14	to	to	PART
easat-7609	230	15	analyze	analyze	VERB
easat-7609	230	16	the	the	DET
easat-7609	230	17	data	datum	NOUN
easat-7609	230	18	and	and	CCONJ
easat-7609	230	19	test	test	VERB
easat-7609	230	20	the	the	DET
easat-7609	230	21	study	study	NOUN
easat-7609	230	22	hypotheses	hypothesis	NOUN
easat-7609	230	23	as	as	SCONJ
easat-7609	230	24	follows	follow	VERB
easat-7609	230	25	:	:	PUNCT
easat-7609	230	26	5.2	5.2	NUM
easat-7609	230	27	.	.	PUNCT
easat-7609	231	1	first	first	ADJ
easat-7609	231	2	hypothesis	hypothesis	NOUN
easat-7609	231	3	"	"	PUNCT
easat-7609	231	4	there	there	PRON
easat-7609	231	5	is	be	VERB
easat-7609	231	6	a	a	DET
easat-7609	231	7	statistically	statistically	ADV
easat-7609	231	8	significant	significant	ADJ
easat-7609	231	9	positive	positive	ADJ
easat-7609	231	10	effect	effect	NOUN
easat-7609	231	11	at	at	ADP
easat-7609	231	12	the	the	DET
easat-7609	231	13	significance	significance	NOUN
easat-7609	231	14	level	level	NOUN
easat-7609	231	15	(	(	PUNCT
easat-7609	231	16	α	α	NOUN
easat-7609	231	17	≤	≤	NUM
easat-7609	231	18	0.05	0.05	NUM
easat-7609	231	19	)	)	PUNCT
easat-7609	231	20	between	between	ADP
easat-7609	231	21	applying	apply	VERB
easat-7609	231	22	the	the	DET
easat-7609	231	23	tc	tc	NOUN
easat-7609	231	24	and	and	CCONJ
easat-7609	231	25	cost	cost	NOUN
easat-7609	231	26	reduction	reduction	NOUN
easat-7609	231	27	in	in	ADP
easat-7609	231	28	industrial	industrial	ADJ
easat-7609	231	29	companies	company	NOUN
easat-7609	231	30	in	in	ADP
easat-7609	231	31	saudi	saudi	PROPN
easat-7609	231	32	arabia	arabia	PROPN
easat-7609	231	33	.	.	PUNCT
easat-7609	231	34	"	"	PUNCT
easat-7609	232	1	analyzing	analyze	VERB
easat-7609	232	2	the	the	DET
easat-7609	232	3	questionnaire	questionnaire	NOUN
easat-7609	232	4	data	datum	NOUN
easat-7609	232	5	revealed	reveal	VERB
easat-7609	232	6	that	that	SCONJ
easat-7609	232	7	the	the	DET
easat-7609	232	8	mean	mean	ADJ
easat-7609	232	9	score	score	NOUN
easat-7609	232	10	for	for	ADP
easat-7609	232	11	each	each	DET
easat-7609	232	12	item	item	NOUN
easat-7609	232	13	testing	testing	NOUN
easat-7609	232	14	this	this	DET
easat-7609	232	15	hypothesis	hypothesis	NOUN
easat-7609	232	16	was	be	AUX
easat-7609	232	17	more	more	ADV
easat-7609	232	18	significant	significant	ADJ
easat-7609	232	19	than	than	ADP
easat-7609	232	20	the	the	DET
easat-7609	232	21	hypothetical	hypothetical	ADJ
easat-7609	232	22	mean	mean	NOUN
easat-7609	232	23	of	of	ADP
easat-7609	232	24	3	3	NUM
easat-7609	232	25	,	,	PUNCT
easat-7609	232	26	indicating	indicate	VERB
easat-7609	232	27	participant	participant	ADJ
easat-7609	232	28	agreement	agreement	NOUN
easat-7609	232	29	.	.	PUNCT
easat-7609	233	1	the	the	DET
easat-7609	233	2	researchers	researcher	NOUN
easat-7609	233	3	attribute	attribute	VERB
easat-7609	233	4	this	this	DET
easat-7609	233	5	result	result	NOUN
easat-7609	233	6	to	to	ADP
easat-7609	233	7	the	the	DET
easat-7609	233	8	positive	positive	ADJ
easat-7609	233	9	impact	impact	NOUN
easat-7609	233	10	of	of	ADP
easat-7609	233	11	applying	apply	VERB
easat-7609	233	12	the	the	DET
easat-7609	233	13	tc	tc	NOUN
easat-7609	233	14	on	on	ADP
easat-7609	233	15	the	the	DET
easat-7609	233	16	operational	operational	ADJ
easat-7609	233	17	efficiency	efficiency	NOUN
easat-7609	233	18	of	of	ADP
easat-7609	233	19	saudi	saudi	ADJ
easat-7609	233	20	industrial	industrial	ADJ
easat-7609	233	21	companies	company	NOUN
easat-7609	233	22	through	through	ADP
easat-7609	233	23	cost	cost	NOUN
easat-7609	233	24	planning	planning	NOUN
easat-7609	233	25	and	and	CCONJ
easat-7609	233	26	control	control	NOUN
easat-7609	233	27	over	over	ADP
easat-7609	233	28	the	the	DET
easat-7609	233	29	product	product	NOUN
easat-7609	233	30	lifecycle	lifecycle	NOUN
easat-7609	233	31	.	.	PUNCT
easat-7609	234	1	using	use	VERB
easat-7609	234	2	the	the	DET
easat-7609	234	3	chi	chi	ADJ
easat-7609	234	4	-	-	PUNCT
easat-7609	234	5	square	square	ADJ
easat-7609	234	6	test	test	NOUN
easat-7609	234	7	,	,	PUNCT
easat-7609	234	8	the	the	DET
easat-7609	234	9	calculated	calculated	ADJ
easat-7609	234	10	chi	chi	ADJ
easat-7609	234	11	-	-	PUNCT
easat-7609	234	12	square	square	ADJ
easat-7609	234	13	values	value	NOUN
easat-7609	234	14	were	be	AUX
easat-7609	234	15	greater	great	ADJ
easat-7609	234	16	than	than	ADP
easat-7609	234	17	the	the	DET
easat-7609	234	18	tabulated	tabulate	VERB
easat-7609	234	19	values	value	NOUN
easat-7609	234	20	for	for	ADP
easat-7609	234	21	all	all	DET
easat-7609	234	22	items	item	NOUN
easat-7609	234	23	at	at	ADP
easat-7609	234	24	a	a	DET
easat-7609	234	25	significance	significance	NOUN
easat-7609	234	26	level	level	NOUN
easat-7609	234	27	of	of	ADP
easat-7609	234	28	(	(	PUNCT
easat-7609	234	29	p	p	X
easat-7609	234	30	<	<	X
easat-7609	234	31	0.01	0.01	NUM
easat-7609	234	32	)	)	PUNCT
easat-7609	234	33	,	,	PUNCT
easat-7609	234	34	below	below	ADP
easat-7609	234	35	(	(	PUNCT
easat-7609	234	36	α	α	NOUN
easat-7609	234	37	≤	≤	NUM
easat-7609	234	38	0.05	0.05	NUM
easat-7609	234	39	)	)	PUNCT
easat-7609	234	40	.	.	PUNCT
easat-7609	235	1	the	the	DET
easat-7609	235	2	overall	overall	ADJ
easat-7609	235	3	chi	chi	ADJ
easat-7609	235	4	-	-	PUNCT
easat-7609	235	5	square	square	ADJ
easat-7609	235	6	value	value	NOUN
easat-7609	235	7	for	for	ADP
easat-7609	235	8	this	this	DET
easat-7609	235	9	hypothesis	hypothesis	NOUN
easat-7609	235	10	was	be	AUX
easat-7609	235	11	89.07	89.07	NUM
easat-7609	235	12	,	,	PUNCT
easat-7609	235	13	exceeding	exceed	VERB
easat-7609	235	14	the	the	DET
easat-7609	235	15	tabulated	tabulate	VERB
easat-7609	235	16	value	value	NOUN
easat-7609	235	17	of	of	ADP
easat-7609	235	18	11.19	11.19	NUM
easat-7609	235	19	,	,	PUNCT
easat-7609	235	20	indicating	indicate	VERB
easat-7609	235	21	statistically	statistically	ADV
easat-7609	235	22	significant	significant	ADJ
easat-7609	235	23	differences	difference	NOUN
easat-7609	235	24	between	between	ADP
easat-7609	235	25	the	the	DET
easat-7609	235	26	overall	overall	ADJ
easat-7609	235	27	mean	mean	NOUN
easat-7609	235	28	of	of	ADP
easat-7609	235	29	3.76	3.76	NUM
easat-7609	235	30	and	and	CCONJ
easat-7609	235	31	the	the	DET
easat-7609	235	32	hypothetical	hypothetical	ADJ
easat-7609	235	33	mean	mean	NOUN
easat-7609	235	34	of	of	ADP
easat-7609	235	35	3	3	NUM
easat-7609	235	36	.	.	PUNCT
easat-7609	236	1	these	these	DET
easat-7609	236	2	findings	finding	NOUN
easat-7609	236	3	validate	validate	VERB
easat-7609	236	4	the	the	DET
easat-7609	236	5	first	first	ADJ
easat-7609	236	6	hypothesis	hypothesis	NOUN
easat-7609	236	7	.	.	PUNCT
easat-7609	237	1	comparisons	comparison	NOUN
easat-7609	237	2	with	with	ADP
easat-7609	237	3	previous	previous	ADJ
easat-7609	237	4	studies	study	NOUN
easat-7609	237	5	show	show	VERB
easat-7609	237	6	consistency	consistency	NOUN
easat-7609	237	7	with	with	ADP
easat-7609	237	8	the	the	DET
easat-7609	237	9	results	result	NOUN
easat-7609	237	10	of	of	ADP
easat-7609	237	11	al	al	PROPN
easat-7609	237	12	-	-	PUNCT
easat-7609	237	13	nihawi	nihawi	PROPN
easat-7609	237	14	and	and	CCONJ
easat-7609	237	15	abu	abu	PROPN
easat-7609	237	16	azoum	azoum	NOUN
easat-7609	238	1	[	[	X
easat-7609	238	2	1	1	NUM
easat-7609	238	3	]	]	PUNCT
easat-7609	238	4	;	;	PUNCT
easat-7609	238	5	zaytoun	zaytoun	NOUN
easat-7609	239	1	[	[	X
easat-7609	239	2	31	31	NUM
easat-7609	239	3	]	]	PUNCT
easat-7609	239	4	;	;	PUNCT
easat-7609	239	5	tarawneh	tarawneh	PROPN
easat-7609	239	6	[	[	X
easat-7609	239	7	32	32	NUM
easat-7609	239	8	]	]	PUNCT
easat-7609	239	9	and	and	CCONJ
easat-7609	239	10	al	al	PROPN
easat-7609	239	11	-	-	PUNCT
easat-7609	239	12	mohammadi	mohammadi	PROPN
easat-7609	239	13	and	and	CCONJ
easat-7609	239	14	al	al	PROPN
easat-7609	239	15	-	-	PROPN
easat-7609	239	16	rubaie	rubaie	NOUN
easat-7609	239	17	[	[	X
easat-7609	239	18	33	33	NUM
easat-7609	239	19	]	]	PUNCT
easat-7609	239	20	.	.	PUNCT
easat-7609	240	1	2895	2895	NUM
easat-7609	240	2	edelweiss	edelweiss	PROPN
easat-7609	240	3	applied	apply	VERB
easat-7609	240	4	science	science	NOUN
easat-7609	240	5	and	and	CCONJ
easat-7609	240	6	technology	technology	NOUN
easat-7609	240	7	issn	issn	PROPN
easat-7609	240	8	:	:	PUNCT
easat-7609	240	9	2576	2576	NUM
easat-7609	240	10	-	-	SYM
easat-7609	240	11	8484	8484	NUM
easat-7609	240	12	vol	vol	NOUN
easat-7609	240	13	.	.	PROPN
easat-7609	241	1	9	9	NUM
easat-7609	241	2	,	,	PUNCT
easat-7609	241	3	no	no	INTJ
easat-7609	241	4	.	.	NOUN
easat-7609	241	5	5	5	NUM
easat-7609	241	6	:	:	SYM
easat-7609	241	7	2886	2886	NUM
easat-7609	241	8	-	-	SYM
easat-7609	241	9	2898	2898	NUM
easat-7609	241	10	,	,	PUNCT
easat-7609	241	11	2025	2025	NUM
easat-7609	241	12	doi	doi	NOUN
easat-7609	241	13	:	:	PUNCT
easat-7609	241	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	241	15	©	©	PROPN
easat-7609	241	16	2025	2025	NUM
easat-7609	241	17	by	by	ADP
easat-7609	241	18	the	the	DET
easat-7609	241	19	authors	author	NOUN
easat-7609	241	20	;	;	PUNCT
easat-7609	241	21	licensee	licensee	PROPN
easat-7609	241	22	learning	learning	NOUN
easat-7609	241	23	gate	gate	VERB
easat-7609	241	24	5.3	5.3	NUM
easat-7609	241	25	.	.	PUNCT
easat-7609	242	1	second	second	ADJ
easat-7609	242	2	hypothesis	hypothesis	NOUN
easat-7609	242	3	"	"	PUNCT
easat-7609	242	4	there	there	PRON
easat-7609	242	5	is	be	VERB
easat-7609	242	6	a	a	DET
easat-7609	242	7	statistically	statistically	ADV
easat-7609	242	8	significant	significant	ADJ
easat-7609	242	9	positive	positive	ADJ
easat-7609	242	10	effect	effect	NOUN
easat-7609	242	11	at	at	ADP
easat-7609	242	12	the	the	DET
easat-7609	242	13	significance	significance	NOUN
easat-7609	242	14	level	level	NOUN
easat-7609	242	15	(	(	PUNCT
easat-7609	242	16	α	α	NOUN
easat-7609	242	17	≤	≤	NUM
easat-7609	242	18	0.05	0.05	NUM
easat-7609	242	19	)	)	PUNCT
easat-7609	242	20	between	between	ADP
easat-7609	242	21	applying	apply	VERB
easat-7609	242	22	the	the	DET
easat-7609	242	23	tc	tc	NOUN
easat-7609	242	24	and	and	CCONJ
easat-7609	242	25	achieving	achieve	VERB
easat-7609	242	26	quality	quality	NOUN
easat-7609	242	27	in	in	ADP
easat-7609	242	28	industrial	industrial	ADJ
easat-7609	242	29	companies	company	NOUN
easat-7609	242	30	.	.	PUNCT
easat-7609	242	31	"	"	PUNCT
easat-7609	243	1	the	the	DET
easat-7609	243	2	analysis	analysis	NOUN
easat-7609	243	3	showed	show	VERB
easat-7609	243	4	that	that	SCONJ
easat-7609	243	5	the	the	DET
easat-7609	243	6	mean	mean	ADJ
easat-7609	243	7	score	score	NOUN
easat-7609	243	8	for	for	ADP
easat-7609	243	9	each	each	DET
easat-7609	243	10	item	item	NOUN
easat-7609	243	11	testing	testing	NOUN
easat-7609	243	12	this	this	DET
easat-7609	243	13	hypothesis	hypothesis	NOUN
easat-7609	243	14	was	be	AUX
easat-7609	243	15	greater	great	ADJ
easat-7609	243	16	than	than	ADP
easat-7609	243	17	the	the	DET
easat-7609	243	18	hypothetical	hypothetical	ADJ
easat-7609	243	19	mean	mean	NOUN
easat-7609	243	20	of	of	ADP
easat-7609	243	21	3	3	NUM
easat-7609	243	22	,	,	PUNCT
easat-7609	243	23	indicating	indicate	VERB
easat-7609	243	24	participant	participant	ADJ
easat-7609	243	25	agreement	agreement	NOUN
easat-7609	243	26	.	.	PUNCT
easat-7609	244	1	the	the	DET
easat-7609	244	2	researchers	researcher	NOUN
easat-7609	244	3	attribute	attribute	VERB
easat-7609	244	4	this	this	PRON
easat-7609	244	5	to	to	ADP
easat-7609	244	6	the	the	DET
easat-7609	244	7	positive	positive	ADJ
easat-7609	244	8	effects	effect	NOUN
easat-7609	244	9	of	of	ADP
easat-7609	244	10	applying	apply	VERB
easat-7609	244	11	the	the	DET
easat-7609	244	12	tc	tc	NOUN
easat-7609	244	13	in	in	ADP
easat-7609	244	14	achieving	achieve	VERB
easat-7609	244	15	quality	quality	NOUN
easat-7609	244	16	,	,	PUNCT
easat-7609	244	17	which	which	PRON
easat-7609	244	18	is	be	AUX
easat-7609	244	19	essential	essential	ADJ
easat-7609	244	20	for	for	ADP
easat-7609	244	21	enhancing	enhance	VERB
easat-7609	244	22	competitive	competitive	ADJ
easat-7609	244	23	advantage	advantage	NOUN
easat-7609	244	24	by	by	ADP
easat-7609	244	25	balancing	balance	VERB
easat-7609	244	26	cost	cost	NOUN
easat-7609	244	27	reduction	reduction	NOUN
easat-7609	244	28	with	with	ADP
easat-7609	244	29	product	product	NOUN
easat-7609	244	30	quality	quality	NOUN
easat-7609	244	31	.	.	PUNCT
easat-7609	245	1	using	use	VERB
easat-7609	245	2	the	the	DET
easat-7609	245	3	chi	chi	ADJ
easat-7609	245	4	-	-	PUNCT
easat-7609	245	5	square	square	ADJ
easat-7609	245	6	test	test	NOUN
easat-7609	245	7	,	,	PUNCT
easat-7609	245	8	the	the	DET
easat-7609	245	9	calculated	calculated	ADJ
easat-7609	245	10	chi	chi	ADJ
easat-7609	245	11	-	-	PUNCT
easat-7609	245	12	square	square	ADJ
easat-7609	245	13	values	value	NOUN
easat-7609	245	14	exceeded	exceed	VERB
easat-7609	245	15	the	the	DET
easat-7609	245	16	tabulated	tabulate	VERB
easat-7609	245	17	values	value	NOUN
easat-7609	245	18	for	for	ADP
easat-7609	245	19	all	all	DET
easat-7609	245	20	items	item	NOUN
easat-7609	245	21	at	at	ADP
easat-7609	245	22	a	a	DET
easat-7609	245	23	significance	significance	NOUN
easat-7609	245	24	level	level	NOUN
easat-7609	245	25	of	of	ADP
easat-7609	245	26	(	(	PUNCT
easat-7609	245	27	p	p	X
easat-7609	245	28	<	<	X
easat-7609	245	29	0.01	0.01	NUM
easat-7609	245	30	)	)	PUNCT
easat-7609	245	31	,	,	PUNCT
easat-7609	245	32	below	below	ADP
easat-7609	245	33	(	(	PUNCT
easat-7609	245	34	α	α	NOUN
easat-7609	245	35	≤	≤	NUM
easat-7609	245	36	0.05	0.05	NUM
easat-7609	245	37	)	)	PUNCT
easat-7609	245	38	.	.	PUNCT
easat-7609	246	1	the	the	DET
easat-7609	246	2	overall	overall	ADJ
easat-7609	246	3	chi	chi	ADJ
easat-7609	246	4	-	-	PUNCT
easat-7609	246	5	square	square	ADJ
easat-7609	246	6	value	value	NOUN
easat-7609	246	7	for	for	ADP
easat-7609	246	8	this	this	DET
easat-7609	246	9	hypothesis	hypothesis	NOUN
easat-7609	246	10	was	be	AUX
easat-7609	246	11	83.16	83.16	NUM
easat-7609	246	12	,	,	PUNCT
easat-7609	246	13	exceeding	exceed	VERB
easat-7609	246	14	the	the	DET
easat-7609	246	15	tabulated	tabulate	VERB
easat-7609	246	16	value	value	NOUN
easat-7609	246	17	of	of	ADP
easat-7609	246	18	11.03	11.03	NUM
easat-7609	246	19	,	,	PUNCT
easat-7609	246	20	indicating	indicate	VERB
easat-7609	246	21	statistically	statistically	ADV
easat-7609	246	22	significant	significant	ADJ
easat-7609	246	23	differences	difference	NOUN
easat-7609	246	24	between	between	ADP
easat-7609	246	25	the	the	DET
easat-7609	246	26	overall	overall	ADJ
easat-7609	246	27	mean	mean	NOUN
easat-7609	246	28	of	of	ADP
easat-7609	246	29	3.59	3.59	NUM
easat-7609	246	30	and	and	CCONJ
easat-7609	246	31	the	the	DET
easat-7609	246	32	hypothetical	hypothetical	ADJ
easat-7609	246	33	mean	mean	NOUN
easat-7609	246	34	of	of	ADP
easat-7609	246	35	3	3	NUM
easat-7609	246	36	.	.	PUNCT
easat-7609	247	1	these	these	DET
easat-7609	247	2	findings	finding	NOUN
easat-7609	247	3	validate	validate	VERB
easat-7609	247	4	the	the	DET
easat-7609	247	5	second	second	ADJ
easat-7609	247	6	hypothesis	hypothesis	NOUN
easat-7609	247	7	.	.	PUNCT
easat-7609	248	1	comparisons	comparison	NOUN
easat-7609	248	2	with	with	ADP
easat-7609	248	3	previous	previous	ADJ
easat-7609	248	4	studies	study	NOUN
easat-7609	248	5	reveal	reveal	VERB
easat-7609	248	6	consistency	consistency	NOUN
easat-7609	248	7	with	with	ADP
easat-7609	248	8	the	the	DET
easat-7609	248	9	results	result	NOUN
easat-7609	248	10	of	of	ADP
easat-7609	248	11	al	al	PROPN
easat-7609	248	12	-	-	PUNCT
easat-7609	248	13	nihawi	nihawi	PROPN
easat-7609	248	14	and	and	CCONJ
easat-7609	248	15	abu	abu	PROPN
easat-7609	248	16	azoum	azoum	NOUN
easat-7609	249	1	[	[	X
easat-7609	249	2	1	1	NUM
easat-7609	249	3	]	]	PUNCT
easat-7609	249	4	;	;	PUNCT
easat-7609	249	5	zaytoun	zaytoun	NOUN
easat-7609	250	1	[	[	X
easat-7609	250	2	31	31	NUM
easat-7609	250	3	]	]	PUNCT
easat-7609	250	4	;	;	PUNCT
easat-7609	250	5	tarawneh	tarawneh	PROPN
easat-7609	250	6	[	[	X
easat-7609	250	7	32	32	NUM
easat-7609	250	8	]	]	PUNCT
easat-7609	250	9	and	and	CCONJ
easat-7609	250	10	almohammadi	almohammadi	NOUN
easat-7609	250	11	and	and	CCONJ
easat-7609	250	12	al	al	PROPN
easat-7609	250	13	-	-	PROPN
easat-7609	250	14	rubaie	rubaie	NOUN
easat-7609	250	15	[	[	X
easat-7609	250	16	33	33	NUM
easat-7609	250	17	]	]	PUNCT
easat-7609	250	18	.	.	PUNCT
easat-7609	251	1	5.4	5.4	NUM
easat-7609	251	2	.	.	PUNCT
easat-7609	251	3	third	third	ADJ
easat-7609	251	4	hypothesis	hypothesis	NOUN
easat-7609	251	5	"	"	PUNCT
easat-7609	251	6	there	there	PRON
easat-7609	251	7	is	be	VERB
easat-7609	251	8	a	a	DET
easat-7609	251	9	statistically	statistically	ADV
easat-7609	251	10	significant	significant	ADJ
easat-7609	251	11	positive	positive	ADJ
easat-7609	251	12	effect	effect	NOUN
easat-7609	251	13	at	at	ADP
easat-7609	251	14	the	the	DET
easat-7609	251	15	significance	significance	NOUN
easat-7609	251	16	level	level	NOUN
easat-7609	251	17	(	(	PUNCT
easat-7609	251	18	α	α	NOUN
easat-7609	251	19	≤	≤	NUM
easat-7609	251	20	0.05	0.05	NUM
easat-7609	251	21	)	)	PUNCT
easat-7609	251	22	between	between	ADP
easat-7609	251	23	applying	apply	VERB
easat-7609	251	24	the	the	DET
easat-7609	251	25	tc	tc	NOUN
easat-7609	251	26	and	and	CCONJ
easat-7609	251	27	achieving	achieve	VERB
easat-7609	251	28	flexibility	flexibility	NOUN
easat-7609	251	29	and	and	CCONJ
easat-7609	251	30	innovation	innovation	NOUN
easat-7609	251	31	in	in	ADP
easat-7609	251	32	industrial	industrial	ADJ
easat-7609	251	33	companies	company	NOUN
easat-7609	251	34	in	in	ADP
easat-7609	251	35	saudi	saudi	PROPN
easat-7609	251	36	arabia	arabia	PROPN
easat-7609	251	37	.	.	PUNCT
easat-7609	251	38	"	"	PUNCT
easat-7609	252	1	the	the	DET
easat-7609	252	2	analysis	analysis	NOUN
easat-7609	252	3	showed	show	VERB
easat-7609	252	4	that	that	SCONJ
easat-7609	252	5	the	the	DET
easat-7609	252	6	mean	mean	ADJ
easat-7609	252	7	score	score	NOUN
easat-7609	252	8	for	for	ADP
easat-7609	252	9	each	each	DET
easat-7609	252	10	item	item	NOUN
easat-7609	252	11	testing	testing	NOUN
easat-7609	252	12	this	this	DET
easat-7609	252	13	hypothesis	hypothesis	NOUN
easat-7609	252	14	was	be	AUX
easat-7609	252	15	greater	great	ADJ
easat-7609	252	16	than	than	ADP
easat-7609	252	17	the	the	DET
easat-7609	252	18	hypothetical	hypothetical	ADJ
easat-7609	252	19	mean	mean	NOUN
easat-7609	252	20	of	of	ADP
easat-7609	252	21	3	3	NUM
easat-7609	252	22	,	,	PUNCT
easat-7609	252	23	indicating	indicate	VERB
easat-7609	252	24	participant	participant	ADJ
easat-7609	252	25	agreement	agreement	NOUN
easat-7609	252	26	.	.	PUNCT
easat-7609	253	1	the	the	DET
easat-7609	253	2	researchers	researcher	NOUN
easat-7609	253	3	attribute	attribute	VERB
easat-7609	253	4	this	this	DET
easat-7609	253	5	result	result	NOUN
easat-7609	253	6	to	to	ADP
easat-7609	253	7	saudi	saudi	ADJ
easat-7609	253	8	industrial	industrial	ADJ
easat-7609	253	9	companies	company	NOUN
easat-7609	253	10	'	'	PART
easat-7609	253	11	ability	ability	NOUN
easat-7609	253	12	to	to	PART
easat-7609	253	13	respond	respond	VERB
easat-7609	253	14	quickly	quickly	ADV
easat-7609	253	15	to	to	ADP
easat-7609	253	16	changes	change	NOUN
easat-7609	253	17	in	in	ADP
easat-7609	253	18	product	product	NOUN
easat-7609	253	19	design	design	NOUN
easat-7609	253	20	,	,	PUNCT
easat-7609	253	21	align	align	VERB
easat-7609	253	22	with	with	ADP
easat-7609	253	23	customer	customer	NOUN
easat-7609	253	24	needs	need	NOUN
easat-7609	253	25	,	,	PUNCT
easat-7609	253	26	and	and	CCONJ
easat-7609	253	27	achieve	achieve	VERB
easat-7609	253	28	flexibility	flexibility	NOUN
easat-7609	253	29	and	and	CCONJ
easat-7609	253	30	innovation	innovation	NOUN
easat-7609	253	31	.	.	PUNCT
easat-7609	254	1	the	the	DET
easat-7609	254	2	chi	chi	ADJ
easat-7609	254	3	-	-	PUNCT
easat-7609	254	4	square	square	ADJ
easat-7609	254	5	test	test	NOUN
easat-7609	254	6	results	result	NOUN
easat-7609	254	7	indicated	indicate	VERB
easat-7609	254	8	that	that	SCONJ
easat-7609	254	9	the	the	DET
easat-7609	254	10	calculated	calculated	ADJ
easat-7609	254	11	values	value	NOUN
easat-7609	254	12	exceeded	exceed	VERB
easat-7609	254	13	the	the	DET
easat-7609	254	14	tabulated	tabulate	VERB
easat-7609	254	15	values	value	NOUN
easat-7609	254	16	for	for	ADP
easat-7609	254	17	all	all	DET
easat-7609	254	18	items	item	NOUN
easat-7609	254	19	at	at	ADP
easat-7609	254	20	a	a	DET
easat-7609	254	21	significance	significance	NOUN
easat-7609	254	22	level	level	NOUN
easat-7609	254	23	of	of	ADP
easat-7609	254	24	(	(	PUNCT
easat-7609	254	25	p	p	X
easat-7609	254	26	<	<	X
easat-7609	254	27	0.01	0.01	NUM
easat-7609	254	28	)	)	PUNCT
easat-7609	254	29	,	,	PUNCT
easat-7609	254	30	below	below	ADP
easat-7609	254	31	(	(	PUNCT
easat-7609	254	32	α	α	NOUN
easat-7609	254	33	≤	≤	NUM
easat-7609	254	34	0.05	0.05	NUM
easat-7609	254	35	)	)	PUNCT
easat-7609	254	36	.	.	PUNCT
easat-7609	255	1	the	the	DET
easat-7609	255	2	overall	overall	ADJ
easat-7609	255	3	chi	chi	ADJ
easat-7609	255	4	-	-	PUNCT
easat-7609	255	5	square	square	ADJ
easat-7609	255	6	value	value	NOUN
easat-7609	255	7	for	for	ADP
easat-7609	255	8	this	this	DET
easat-7609	255	9	hypothesis	hypothesis	NOUN
easat-7609	255	10	was	be	AUX
easat-7609	255	11	87.34	87.34	NUM
easat-7609	255	12	,	,	PUNCT
easat-7609	255	13	exceeding	exceed	VERB
easat-7609	255	14	the	the	DET
easat-7609	255	15	tabulated	tabulate	VERB
easat-7609	255	16	value	value	NOUN
easat-7609	255	17	of	of	ADP
easat-7609	255	18	10.96	10.96	NUM
easat-7609	255	19	,	,	PUNCT
easat-7609	255	20	indicating	indicate	VERB
easat-7609	255	21	statistically	statistically	ADV
easat-7609	255	22	significant	significant	ADJ
easat-7609	255	23	differences	difference	NOUN
easat-7609	255	24	between	between	ADP
easat-7609	255	25	the	the	DET
easat-7609	255	26	overall	overall	ADJ
easat-7609	255	27	mean	mean	NOUN
easat-7609	255	28	of	of	ADP
easat-7609	255	29	3.71	3.71	NUM
easat-7609	255	30	and	and	CCONJ
easat-7609	255	31	the	the	DET
easat-7609	255	32	hypothetical	hypothetical	ADJ
easat-7609	255	33	mean	mean	NOUN
easat-7609	255	34	of	of	ADP
easat-7609	255	35	3	3	NUM
easat-7609	255	36	.	.	PUNCT
easat-7609	256	1	these	these	DET
easat-7609	256	2	findings	finding	NOUN
easat-7609	256	3	validate	validate	VERB
easat-7609	256	4	the	the	DET
easat-7609	256	5	third	third	ADJ
easat-7609	256	6	hypothesis	hypothesis	NOUN
easat-7609	256	7	.	.	PUNCT
easat-7609	257	1	comparisons	comparison	NOUN
easat-7609	257	2	with	with	ADP
easat-7609	257	3	previous	previous	ADJ
easat-7609	257	4	studies	study	NOUN
easat-7609	257	5	show	show	VERB
easat-7609	257	6	consistency	consistency	NOUN
easat-7609	257	7	with	with	ADP
easat-7609	257	8	the	the	DET
easat-7609	257	9	results	result	NOUN
easat-7609	257	10	of	of	ADP
easat-7609	257	11	zaytoun	zaytoun	NOUN
easat-7609	257	12	[	[	X
easat-7609	257	13	31	31	NUM
easat-7609	257	14	]	]	PUNCT
easat-7609	257	15	;	;	PUNCT
easat-7609	257	16	masadeh	masadeh	PROPN
easat-7609	257	17	,	,	PUNCT
easat-7609	257	18	et	et	PROPN
easat-7609	257	19	al	al	PROPN
easat-7609	257	20	.	.	PUNCT
easat-7609	258	1	[	[	X
easat-7609	258	2	9	9	NUM
easat-7609	258	3	]	]	PUNCT
easat-7609	258	4	and	and	CCONJ
easat-7609	258	5	al	al	PROPN
easat-7609	258	6	-	-	PUNCT
easat-7609	258	7	mohammadi	mohammadi	PROPN
easat-7609	258	8	and	and	CCONJ
easat-7609	258	9	al	al	PROPN
easat-7609	258	10	-	-	PROPN
easat-7609	258	11	rubaie	rubaie	NOUN
easat-7609	258	12	[	[	X
easat-7609	258	13	33	33	NUM
easat-7609	258	14	]	]	SYM
easat-7609	258	15	.	.	PUNCT
easat-7609	259	1	6	6	X
easat-7609	259	2	.	.	X
easat-7609	259	3	conclusion	conclusion	NOUN
easat-7609	259	4	economic	economic	ADJ
easat-7609	259	5	and	and	CCONJ
easat-7609	259	6	technological	technological	ADJ
easat-7609	259	7	advancements	advancement	NOUN
easat-7609	259	8	,	,	PUNCT
easat-7609	259	9	alongside	alongside	ADP
easat-7609	259	10	increasing	increase	VERB
easat-7609	259	11	competition	competition	NOUN
easat-7609	259	12	in	in	ADP
easat-7609	259	13	the	the	DET
easat-7609	259	14	manufacturing	manufacturing	NOUN
easat-7609	259	15	sector	sector	NOUN
easat-7609	259	16	over	over	ADP
easat-7609	259	17	recent	recent	ADJ
easat-7609	259	18	years	year	NOUN
easat-7609	259	19	,	,	PUNCT
easat-7609	259	20	have	have	AUX
easat-7609	259	21	compelled	compel	VERB
easat-7609	259	22	industrial	industrial	ADJ
easat-7609	259	23	companies	company	NOUN
easat-7609	259	24	to	to	PART
easat-7609	259	25	enhance	enhance	VERB
easat-7609	259	26	their	their	PRON
easat-7609	259	27	competitive	competitive	ADJ
easat-7609	259	28	advantage	advantage	NOUN
easat-7609	259	29	to	to	PART
easat-7609	259	30	ensure	ensure	VERB
easat-7609	259	31	survival	survival	NOUN
easat-7609	259	32	and	and	CCONJ
easat-7609	259	33	continuity	continuity	NOUN
easat-7609	259	34	.	.	PUNCT
easat-7609	260	1	achieving	achieve	VERB
easat-7609	260	2	this	this	PRON
easat-7609	260	3	requires	require	VERB
easat-7609	260	4	modern	modern	ADJ
easat-7609	260	5	cost	cost	NOUN
easat-7609	260	6	management	management	NOUN
easat-7609	260	7	approaches	approach	NOUN
easat-7609	260	8	to	to	PART
easat-7609	260	9	reduce	reduce	VERB
easat-7609	260	10	product	product	NOUN
easat-7609	260	11	costs	cost	NOUN
easat-7609	260	12	while	while	SCONJ
easat-7609	260	13	maintaining	maintain	VERB
easat-7609	260	14	desired	desire	VERB
easat-7609	260	15	quality	quality	NOUN
easat-7609	260	16	levels	level	NOUN
easat-7609	260	17	.	.	PUNCT
easat-7609	261	1	saudi	saudi	PROPN
easat-7609	261	2	arabia	arabia	PROPN
easat-7609	261	3	's	's	PART
easat-7609	261	4	industrial	industrial	ADJ
easat-7609	261	5	companies	company	NOUN
easat-7609	261	6	operate	operate	VERB
easat-7609	261	7	in	in	ADP
easat-7609	261	8	a	a	DET
easat-7609	261	9	highly	highly	ADV
easat-7609	261	10	competitive	competitive	ADJ
easat-7609	261	11	business	business	NOUN
easat-7609	261	12	environment	environment	NOUN
easat-7609	261	13	characterized	characterize	VERB
easat-7609	261	14	by	by	ADP
easat-7609	261	15	rapid	rapid	ADJ
easat-7609	261	16	technological	technological	ADJ
easat-7609	261	17	developments	development	NOUN
easat-7609	261	18	,	,	PUNCT
easat-7609	261	19	short	short	ADJ
easat-7609	261	20	product	product	NOUN
easat-7609	261	21	lifecycles	lifecycle	NOUN
easat-7609	261	22	,	,	PUNCT
easat-7609	261	23	and	and	CCONJ
easat-7609	261	24	evolving	evolve	VERB
easat-7609	261	25	customer	customer	NOUN
easat-7609	261	26	preferences	preference	NOUN
easat-7609	261	27	.	.	PUNCT
easat-7609	262	1	under	under	ADP
easat-7609	262	2	these	these	DET
easat-7609	262	3	circumstances	circumstance	NOUN
easat-7609	262	4	,	,	PUNCT
easat-7609	262	5	companies	company	NOUN
easat-7609	262	6	must	must	AUX
easat-7609	262	7	strive	strive	VERB
easat-7609	262	8	to	to	PART
easat-7609	262	9	meet	meet	VERB
easat-7609	262	10	the	the	DET
easat-7609	262	11	needs	need	NOUN
easat-7609	262	12	of	of	ADP
easat-7609	262	13	a	a	DET
easat-7609	262	14	broad	broad	ADJ
easat-7609	262	15	customer	customer	NOUN
easat-7609	262	16	base	base	NOUN
easat-7609	262	17	,	,	PUNCT
easat-7609	262	18	thereby	thereby	ADV
easat-7609	262	19	increasing	increase	VERB
easat-7609	262	20	market	market	NOUN
easat-7609	262	21	share	share	NOUN
easat-7609	262	22	and	and	CCONJ
easat-7609	262	23	ensuring	ensure	VERB
easat-7609	262	24	sustainability	sustainability	NOUN
easat-7609	262	25	.	.	PUNCT
easat-7609	263	1	this	this	DET
easat-7609	263	2	study	study	NOUN
easat-7609	263	3	aimed	aim	VERB
easat-7609	263	4	to	to	PART
easat-7609	263	5	examine	examine	VERB
easat-7609	263	6	the	the	DET
easat-7609	263	7	impact	impact	NOUN
easat-7609	263	8	of	of	ADP
easat-7609	263	9	applying	apply	VERB
easat-7609	263	10	the	the	DET
easat-7609	263	11	tc	tc	NOUN
easat-7609	263	12	on	on	ADP
easat-7609	263	13	enhancing	enhance	VERB
easat-7609	263	14	the	the	DET
easat-7609	263	15	competitive	competitive	ADJ
easat-7609	263	16	advantage	advantage	NOUN
easat-7609	263	17	of	of	ADP
easat-7609	263	18	saudi	saudi	ADJ
easat-7609	263	19	industrial	industrial	ADJ
easat-7609	263	20	firms	firm	NOUN
easat-7609	263	21	,	,	PUNCT
easat-7609	263	22	based	base	VERB
easat-7609	263	23	on	on	ADP
easat-7609	263	24	a	a	DET
easat-7609	263	25	sample	sample	NOUN
easat-7609	263	26	of	of	ADP
easat-7609	263	27	these	these	DET
easat-7609	263	28	companies	company	NOUN
easat-7609	263	29	.	.	PUNCT
easat-7609	264	1	the	the	DET
easat-7609	264	2	findings	finding	NOUN
easat-7609	264	3	of	of	ADP
easat-7609	264	4	the	the	DET
easat-7609	264	5	study	study	NOUN
easat-7609	264	6	are	be	AUX
easat-7609	264	7	summarized	summarize	VERB
easat-7609	264	8	below	below	ADP
easat-7609	264	9	:	:	PUNCT
easat-7609	264	10	6.1	6.1	NUM
easat-7609	264	11	.	.	PUNCT
easat-7609	265	1	findings	finding	NOUN
easat-7609	265	2	1	1	NUM
easat-7609	265	3	.	.	PUNCT
easat-7609	265	4	applying	apply	VERB
easat-7609	265	5	the	the	DET
easat-7609	265	6	tc	tc	NOUN
easat-7609	265	7	has	have	VERB
easat-7609	265	8	a	a	DET
easat-7609	265	9	statistically	statistically	ADV
easat-7609	265	10	significant	significant	ADJ
easat-7609	265	11	positive	positive	ADJ
easat-7609	265	12	impact	impact	NOUN
easat-7609	265	13	on	on	ADP
easat-7609	265	14	cost	cost	NOUN
easat-7609	265	15	reduction	reduction	NOUN
easat-7609	265	16	in	in	ADP
easat-7609	265	17	saudi	saudi	ADJ
easat-7609	265	18	industrial	industrial	ADJ
easat-7609	265	19	companies	company	NOUN
easat-7609	265	20	,	,	PUNCT
easat-7609	265	21	with	with	ADP
easat-7609	265	22	an	an	DET
easat-7609	265	23	overall	overall	ADJ
easat-7609	265	24	mean	mean	ADJ
easat-7609	265	25	score	score	NOUN
easat-7609	265	26	of	of	ADP
easat-7609	265	27	3.76	3.76	NUM
easat-7609	265	28	for	for	ADP
easat-7609	265	29	the	the	DET
easat-7609	265	30	responses	response	NOUN
easat-7609	265	31	related	relate	VERB
easat-7609	265	32	to	to	ADP
easat-7609	265	33	this	this	DET
easat-7609	265	34	dimension	dimension	NOUN
easat-7609	265	35	.	.	PUNCT
easat-7609	266	1	2	2	X
easat-7609	266	2	.	.	X
easat-7609	266	3	applying	apply	VERB
easat-7609	266	4	the	the	DET
easat-7609	266	5	tc	tc	NOUN
easat-7609	266	6	had	have	VERB
easat-7609	266	7	a	a	DET
easat-7609	266	8	statistically	statistically	ADV
easat-7609	266	9	significant	significant	ADJ
easat-7609	266	10	positive	positive	ADJ
easat-7609	266	11	impact	impact	NOUN
easat-7609	266	12	on	on	ADP
easat-7609	266	13	achieving	achieve	VERB
easat-7609	266	14	quality	quality	NOUN
easat-7609	266	15	,	,	PUNCT
easat-7609	266	16	with	with	ADP
easat-7609	266	17	an	an	DET
easat-7609	266	18	overall	overall	ADJ
easat-7609	266	19	mean	mean	ADJ
easat-7609	266	20	score	score	NOUN
easat-7609	266	21	of	of	ADP
easat-7609	266	22	3.59	3.59	NUM
easat-7609	266	23	.	.	PUNCT
easat-7609	267	1	2896	2896	NUM
easat-7609	267	2	edelweiss	edelweiss	PROPN
easat-7609	267	3	applied	apply	VERB
easat-7609	267	4	science	science	NOUN
easat-7609	267	5	and	and	CCONJ
easat-7609	267	6	technology	technology	NOUN
easat-7609	267	7	issn	issn	PROPN
easat-7609	267	8	:	:	PUNCT
easat-7609	267	9	2576	2576	NUM
easat-7609	267	10	-	-	SYM
easat-7609	267	11	8484	8484	NUM
easat-7609	267	12	vol	vol	NOUN
easat-7609	267	13	.	.	PROPN
easat-7609	268	1	9	9	NUM
easat-7609	268	2	,	,	PUNCT
easat-7609	268	3	no	no	INTJ
easat-7609	268	4	.	.	NOUN
easat-7609	268	5	5	5	NUM
easat-7609	268	6	:	:	SYM
easat-7609	268	7	2886	2886	NUM
easat-7609	268	8	-	-	SYM
easat-7609	268	9	2898	2898	NUM
easat-7609	268	10	,	,	PUNCT
easat-7609	268	11	2025	2025	NUM
easat-7609	268	12	doi	doi	NOUN
easat-7609	268	13	:	:	PUNCT
easat-7609	268	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	268	15	©	©	PROPN
easat-7609	268	16	2025	2025	NUM
easat-7609	268	17	by	by	ADP
easat-7609	268	18	the	the	DET
easat-7609	268	19	authors	author	NOUN
easat-7609	268	20	;	;	PUNCT
easat-7609	268	21	licensee	licensee	PROPN
easat-7609	268	22	learning	learning	NOUN
easat-7609	268	23	gate	gate	NOUN
easat-7609	268	24	3	3	NUM
easat-7609	268	25	.	.	PUNCT
easat-7609	269	1	the	the	DET
easat-7609	269	2	application	application	NOUN
easat-7609	269	3	of	of	ADP
easat-7609	269	4	the	the	DET
easat-7609	269	5	tc	tc	NOUN
easat-7609	269	6	also	also	ADV
easat-7609	269	7	demonstrated	demonstrate	VERB
easat-7609	269	8	a	a	DET
easat-7609	269	9	statistically	statistically	ADV
easat-7609	269	10	significant	significant	ADJ
easat-7609	269	11	positive	positive	ADJ
easat-7609	269	12	impact	impact	NOUN
easat-7609	269	13	on	on	ADP
easat-7609	269	14	achieving	achieve	VERB
easat-7609	269	15	flexibility	flexibility	NOUN
easat-7609	269	16	and	and	CCONJ
easat-7609	269	17	innovation	innovation	NOUN
easat-7609	269	18	,	,	PUNCT
easat-7609	269	19	with	with	ADP
easat-7609	269	20	an	an	DET
easat-7609	269	21	overall	overall	ADJ
easat-7609	269	22	mean	mean	ADJ
easat-7609	269	23	score	score	NOUN
easat-7609	269	24	of	of	ADP
easat-7609	269	25	3.71	3.71	NUM
easat-7609	269	26	.	.	PUNCT
easat-7609	270	1	the	the	DET
easat-7609	270	2	researchers	researcher	NOUN
easat-7609	270	3	acknowledge	acknowledge	VERB
easat-7609	270	4	certain	certain	ADJ
easat-7609	270	5	limitations	limitation	NOUN
easat-7609	270	6	that	that	PRON
easat-7609	270	7	may	may	AUX
easat-7609	270	8	restrict	restrict	VERB
easat-7609	270	9	the	the	DET
easat-7609	270	10	generalizability	generalizability	NOUN
easat-7609	270	11	of	of	ADP
easat-7609	270	12	the	the	DET
easat-7609	270	13	study	study	NOUN
easat-7609	270	14	's	's	PART
easat-7609	270	15	results	result	NOUN
easat-7609	270	16	.	.	PUNCT
easat-7609	271	1	these	these	DET
easat-7609	271	2	limitations	limitation	NOUN
easat-7609	271	3	include	include	VERB
easat-7609	271	4	the	the	DET
easat-7609	271	5	reliance	reliance	NOUN
easat-7609	271	6	on	on	ADP
easat-7609	271	7	a	a	DET
easat-7609	271	8	statistical	statistical	ADJ
easat-7609	271	9	sampling	sampling	NOUN
easat-7609	271	10	method	method	NOUN
easat-7609	271	11	due	due	ADP
easat-7609	271	12	to	to	ADP
easat-7609	271	13	the	the	DET
easat-7609	271	14	geographic	geographic	ADJ
easat-7609	271	15	dispersion	dispersion	NOUN
easat-7609	271	16	of	of	ADP
easat-7609	271	17	industrial	industrial	ADJ
easat-7609	271	18	companies	company	NOUN
easat-7609	271	19	across	across	ADP
easat-7609	271	20	saudi	saudi	PROPN
easat-7609	271	21	arabia	arabia	PROPN
easat-7609	271	22	and	and	CCONJ
easat-7609	271	23	variability	variability	NOUN
easat-7609	271	24	in	in	ADP
easat-7609	271	25	the	the	DET
easat-7609	271	26	response	response	NOUN
easat-7609	271	27	rates	rate	NOUN
easat-7609	271	28	of	of	ADP
easat-7609	271	29	the	the	DET
easat-7609	271	30	target	target	NOUN
easat-7609	271	31	group	group	NOUN
easat-7609	271	32	,	,	PUNCT
easat-7609	271	33	such	such	ADJ
easat-7609	271	34	as	as	ADP
easat-7609	271	35	financial	financial	ADJ
easat-7609	271	36	managers	manager	NOUN
easat-7609	271	37	,	,	PUNCT
easat-7609	271	38	accountants	accountant	NOUN
easat-7609	271	39	,	,	PUNCT
easat-7609	271	40	and	and	CCONJ
easat-7609	271	41	administrative	administrative	ADJ
easat-7609	271	42	staff	staff	NOUN
easat-7609	271	43	.	.	PUNCT
easat-7609	272	1	additionally	additionally	ADV
easat-7609	272	2	,	,	PUNCT
easat-7609	272	3	some	some	DET
easat-7609	272	4	questionnaires	questionnaire	NOUN
easat-7609	272	5	were	be	AUX
easat-7609	272	6	excluded	exclude	VERB
easat-7609	272	7	due	due	ADP
easat-7609	272	8	to	to	ADP
easat-7609	272	9	incomplete	incomplete	ADJ
easat-7609	272	10	responses	response	NOUN
easat-7609	272	11	.	.	PUNCT
easat-7609	273	1	6.2	6.2	NUM
easat-7609	273	2	.	.	PUNCT
easat-7609	273	3	recommendations	recommendation	NOUN
easat-7609	273	4	1	1	NUM
easat-7609	273	5	.	.	PUNCT
easat-7609	273	6	increase	increase	VERB
easat-7609	273	7	awareness	awareness	NOUN
easat-7609	273	8	:	:	PUNCT
easat-7609	273	9	industrial	industrial	ADJ
easat-7609	273	10	companies	company	NOUN
easat-7609	273	11	should	should	AUX
easat-7609	273	12	raise	raise	VERB
easat-7609	273	13	awareness	awareness	NOUN
easat-7609	273	14	of	of	ADP
easat-7609	273	15	the	the	DET
easat-7609	273	16	importance	importance	NOUN
easat-7609	273	17	of	of	ADP
easat-7609	273	18	adopting	adopt	VERB
easat-7609	273	19	the	the	DET
easat-7609	273	20	tc	tc	NOUN
easat-7609	273	21	.	.	NOUN
easat-7609	273	22	2	2	NUM
easat-7609	273	23	.	.	X
easat-7609	274	1	encourage	encourage	VERB
easat-7609	274	2	adoption	adoption	NOUN
easat-7609	274	3	:	:	PUNCT
easat-7609	274	4	companies	company	NOUN
easat-7609	274	5	should	should	AUX
easat-7609	274	6	be	be	AUX
easat-7609	274	7	encouraged	encourage	VERB
easat-7609	274	8	to	to	PART
easat-7609	274	9	adopt	adopt	VERB
easat-7609	274	10	and	and	CCONJ
easat-7609	274	11	implement	implement	VERB
easat-7609	274	12	the	the	DET
easat-7609	274	13	tc	tc	NOUN
easat-7609	274	14	,	,	PUNCT
easat-7609	274	15	as	as	SCONJ
easat-7609	274	16	the	the	DET
easat-7609	274	17	local	local	ADJ
easat-7609	274	18	business	business	NOUN
easat-7609	274	19	environment	environment	NOUN
easat-7609	274	20	is	be	AUX
easat-7609	274	21	conducive	conducive	ADJ
easat-7609	274	22	to	to	ADP
easat-7609	274	23	its	its	PRON
easat-7609	274	24	application	application	NOUN
easat-7609	274	25	.	.	PUNCT
easat-7609	275	1	this	this	PRON
easat-7609	275	2	can	can	AUX
easat-7609	275	3	positively	positively	ADV
easat-7609	275	4	impact	impact	VERB
easat-7609	275	5	cost	cost	NOUN
easat-7609	275	6	reduction	reduction	NOUN
easat-7609	275	7	,	,	PUNCT
easat-7609	275	8	quality	quality	NOUN
easat-7609	275	9	improvement	improvement	NOUN
easat-7609	275	10	,	,	PUNCT
easat-7609	275	11	and	and	CCONJ
easat-7609	275	12	flexibility	flexibility	NOUN
easat-7609	275	13	,	,	PUNCT
easat-7609	275	14	ultimately	ultimately	ADV
easat-7609	275	15	enhancing	enhance	VERB
easat-7609	275	16	competitiveness	competitiveness	NOUN
easat-7609	275	17	.	.	PUNCT
easat-7609	276	1	3	3	X
easat-7609	276	2	.	.	X
easat-7609	276	3	modern	modern	ADJ
easat-7609	276	4	cost	cost	NOUN
easat-7609	276	5	management	management	NOUN
easat-7609	276	6	:	:	PUNCT
easat-7609	276	7	industrial	industrial	ADJ
easat-7609	276	8	companies	company	NOUN
easat-7609	276	9	should	should	AUX
easat-7609	276	10	keep	keep	VERB
easat-7609	276	11	pace	pace	NOUN
easat-7609	276	12	with	with	ADP
easat-7609	276	13	modern	modern	ADJ
easat-7609	276	14	advancements	advancement	NOUN
easat-7609	276	15	in	in	ADP
easat-7609	276	16	cost	cost	NOUN
easat-7609	276	17	management	management	NOUN
easat-7609	276	18	to	to	PART
easat-7609	276	19	achieve	achieve	VERB
easat-7609	276	20	greater	great	ADJ
easat-7609	276	21	profitability	profitability	NOUN
easat-7609	276	22	in	in	ADP
easat-7609	276	23	the	the	DET
easat-7609	276	24	current	current	ADJ
easat-7609	276	25	competitive	competitive	ADJ
easat-7609	276	26	landscape	landscape	NOUN
easat-7609	276	27	.	.	PUNCT
easat-7609	277	1	4	4	X
easat-7609	277	2	.	.	X
easat-7609	277	3	staff	staff	NOUN
easat-7609	277	4	training	training	NOUN
easat-7609	277	5	:	:	PUNCT
easat-7609	277	6	saudi	saudi	ADJ
easat-7609	277	7	industrial	industrial	ADJ
easat-7609	277	8	companies	company	NOUN
easat-7609	277	9	must	must	AUX
easat-7609	277	10	focus	focus	VERB
easat-7609	277	11	on	on	ADP
easat-7609	277	12	training	training	NOUN
easat-7609	277	13	and	and	CCONJ
easat-7609	277	14	equipping	equip	VERB
easat-7609	277	15	accountants	accountant	NOUN
easat-7609	277	16	and	and	CCONJ
easat-7609	277	17	administrative	administrative	ADJ
easat-7609	277	18	staff	staff	NOUN
easat-7609	277	19	with	with	ADP
easat-7609	277	20	modern	modern	ADJ
easat-7609	277	21	cost	cost	NOUN
easat-7609	277	22	management	management	NOUN
easat-7609	277	23	techniques	technique	NOUN
easat-7609	277	24	to	to	PART
easat-7609	277	25	optimize	optimize	VERB
easat-7609	277	26	resource	resource	NOUN
easat-7609	277	27	utilization	utilization	NOUN
easat-7609	277	28	and	and	CCONJ
easat-7609	277	29	reduce	reduce	VERB
easat-7609	277	30	costs	cost	NOUN
easat-7609	277	31	effectively	effectively	ADV
easat-7609	277	32	.	.	PUNCT
easat-7609	278	1	5	5	X
easat-7609	278	2	.	.	X
easat-7609	278	3	further	further	ADJ
easat-7609	278	4	research	research	NOUN
easat-7609	278	5	:	:	PUNCT
easat-7609	278	6	companies	company	NOUN
easat-7609	278	7	should	should	AUX
easat-7609	278	8	conduct	conduct	VERB
easat-7609	278	9	further	further	ADJ
easat-7609	278	10	studies	study	NOUN
easat-7609	278	11	and	and	CCONJ
easat-7609	278	12	research	research	NOUN
easat-7609	278	13	in	in	ADP
easat-7609	278	14	cost	cost	NOUN
easat-7609	278	15	management	management	NOUN
easat-7609	278	16	to	to	PART
easat-7609	278	17	strengthen	strengthen	VERB
easat-7609	278	18	their	their	PRON
easat-7609	278	19	competitive	competitive	ADJ
easat-7609	278	20	positioning	positioning	NOUN
easat-7609	278	21	.	.	PUNCT
easat-7609	279	1	funding	funding	NOUN
easat-7609	279	2	:	:	PUNCT
easat-7609	279	3	the	the	DET
easat-7609	279	4	authors	author	NOUN
easat-7609	279	5	extends	extend	VERB
easat-7609	279	6	the	the	DET
easat-7609	279	7	appreciation	appreciation	NOUN
easat-7609	279	8	to	to	ADP
easat-7609	279	9	the	the	DET
easat-7609	279	10	deanship	deanship	NOUN
easat-7609	279	11	of	of	ADP
easat-7609	279	12	postgraduate	postgraduate	NOUN
easat-7609	279	13	studies	study	NOUN
easat-7609	279	14	and	and	CCONJ
easat-7609	279	15	scientific	scientific	ADJ
easat-7609	279	16	research	research	NOUN
easat-7609	279	17	at	at	ADP
easat-7609	279	18	majmaah	majmaah	PROPN
easat-7609	279	19	university	university	PROPN
easat-7609	279	20	for	for	ADP
easat-7609	279	21	funding	fund	VERB
easat-7609	279	22	this	this	DET
easat-7609	279	23	research	research	NOUN
easat-7609	279	24	work	work	NOUN
easat-7609	279	25	through	through	ADP
easat-7609	279	26	the	the	DET
easat-7609	279	27	project	project	NOUN
easat-7609	279	28	number	number	NOUN
easat-7609	279	29	(	(	PUNCT
easat-7609	279	30	r-20251762	r-20251762	NOUN
easat-7609	279	31	)	)	PUNCT
easat-7609	279	32	.	.	PUNCT
easat-7609	280	1	transparency	transparency	NOUN
easat-7609	280	2	:	:	PUNCT
easat-7609	280	3	the	the	DET
easat-7609	280	4	authors	author	NOUN
easat-7609	280	5	confirm	confirm	VERB
easat-7609	280	6	that	that	SCONJ
easat-7609	280	7	the	the	DET
easat-7609	280	8	manuscript	manuscript	NOUN
easat-7609	280	9	is	be	AUX
easat-7609	280	10	an	an	DET
easat-7609	280	11	honest	honest	ADJ
easat-7609	280	12	,	,	PUNCT
easat-7609	280	13	accurate	accurate	ADJ
easat-7609	280	14	,	,	PUNCT
easat-7609	280	15	and	and	CCONJ
easat-7609	280	16	transparent	transparent	ADJ
easat-7609	280	17	account	account	NOUN
easat-7609	280	18	of	of	ADP
easat-7609	280	19	the	the	DET
easat-7609	280	20	study	study	NOUN
easat-7609	280	21	;	;	PUNCT
easat-7609	280	22	that	that	SCONJ
easat-7609	280	23	no	no	DET
easat-7609	280	24	vital	vital	ADJ
easat-7609	280	25	features	feature	NOUN
easat-7609	280	26	of	of	ADP
easat-7609	280	27	the	the	DET
easat-7609	280	28	study	study	NOUN
easat-7609	280	29	have	have	AUX
easat-7609	280	30	been	be	AUX
easat-7609	280	31	omitted	omit	VERB
easat-7609	280	32	;	;	PUNCT
easat-7609	280	33	and	and	CCONJ
easat-7609	280	34	that	that	SCONJ
easat-7609	280	35	any	any	DET
easat-7609	280	36	discrepancies	discrepancy	NOUN
easat-7609	280	37	from	from	ADP
easat-7609	280	38	the	the	DET
easat-7609	280	39	study	study	NOUN
easat-7609	280	40	as	as	SCONJ
easat-7609	280	41	planned	plan	VERB
easat-7609	280	42	have	have	AUX
easat-7609	280	43	been	be	AUX
easat-7609	280	44	explained	explain	VERB
easat-7609	280	45	.	.	PUNCT
easat-7609	281	1	this	this	DET
easat-7609	281	2	study	study	NOUN
easat-7609	281	3	followed	follow	VERB
easat-7609	281	4	all	all	DET
easat-7609	281	5	ethical	ethical	ADJ
easat-7609	281	6	practices	practice	NOUN
easat-7609	281	7	during	during	ADP
easat-7609	281	8	writing	writing	NOUN
easat-7609	281	9	.	.	PUNCT
easat-7609	282	1	copyright	copyright	NOUN
easat-7609	282	2	:	:	PUNCT
easat-7609	282	3	©	©	PROPN
easat-7609	282	4	2025	2025	NUM
easat-7609	282	5	by	by	ADP
easat-7609	282	6	the	the	DET
easat-7609	282	7	authors	author	NOUN
easat-7609	282	8	.	.	PUNCT
easat-7609	283	1	this	this	DET
easat-7609	283	2	open	open	ADJ
easat-7609	283	3	-	-	PUNCT
easat-7609	283	4	access	access	NOUN
easat-7609	283	5	article	article	NOUN
easat-7609	283	6	is	be	AUX
easat-7609	283	7	distributed	distribute	VERB
easat-7609	283	8	under	under	ADP
easat-7609	283	9	the	the	DET
easat-7609	283	10	terms	term	NOUN
easat-7609	283	11	and	and	CCONJ
easat-7609	283	12	conditions	condition	NOUN
easat-7609	283	13	of	of	ADP
easat-7609	283	14	the	the	DET
easat-7609	283	15	creative	creative	ADJ
easat-7609	283	16	commons	common	NOUN
easat-7609	283	17	attribution	attribution	NOUN
easat-7609	283	18	(	(	PUNCT
easat-7609	283	19	cc	cc	NOUN
easat-7609	283	20	by	by	ADP
easat-7609	283	21	)	)	PUNCT
easat-7609	283	22	license	license	NOUN
easat-7609	283	23	(	(	PUNCT
easat-7609	283	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7609	283	25	)	)	PUNCT
easat-7609	283	26	.	.	PUNCT
easat-7609	284	1	references	reference	NOUN
easat-7609	284	2	[	[	X
easat-7609	284	3	1	1	NUM
easat-7609	284	4	]	]	PUNCT
easat-7609	284	5	i.	i.	PROPN
easat-7609	284	6	m.	m.	PROPN
easat-7609	284	7	al	al	PROPN
easat-7609	284	8	-	-	PUNCT
easat-7609	284	9	nihawi	nihawi	PROPN
easat-7609	284	10	and	and	CCONJ
easat-7609	284	11	n.	n.	PROPN
easat-7609	284	12	a.	a.	PROPN
easat-7609	284	13	abu	abu	PROPN
easat-7609	284	14	azoum	azoum	PROPN
easat-7609	284	15	,	,	PUNCT
easat-7609	284	16	"	"	PUNCT
easat-7609	284	17	the	the	DET
easat-7609	284	18	impact	impact	NOUN
easat-7609	284	19	of	of	ADP
easat-7609	284	20	applying	apply	VERB
easat-7609	284	21	target	target	NOUN
easat-7609	284	22	costing	cost	VERB
easat-7609	284	23	in	in	ADP
easat-7609	284	24	supporting	support	VERB
easat-7609	284	25	the	the	DET
easat-7609	284	26	competitive	competitive	ADJ
easat-7609	284	27	capability	capability	NOUN
easat-7609	284	28	of	of	ADP
easat-7609	284	29	industrial	industrial	ADJ
easat-7609	284	30	companies	company	NOUN
easat-7609	284	31	in	in	ADP
easat-7609	284	32	misrata	misrata	NOUN
easat-7609	284	33	city	city	NOUN
easat-7609	284	34	,	,	PUNCT
easat-7609	284	35	"	"	PUNCT
easat-7609	284	36	al	al	PROPN
easat-7609	284	37	-	-	PUNCT
easat-7609	284	38	satel	satel	ADJ
easat-7609	284	39	scientific	scientific	ADJ
easat-7609	284	40	journal	journal	NOUN
easat-7609	284	41	,	,	PUNCT
easat-7609	284	42	vol	vol	NOUN
easat-7609	284	43	.	.	PROPN
easat-7609	285	1	37	37	NUM
easat-7609	285	2	,	,	PUNCT
easat-7609	285	3	pp	pp	PROPN
easat-7609	285	4	.	.	PUNCT
easat-7609	286	1	1–30	1–30	PROPN
easat-7609	286	2	,	,	PUNCT
easat-7609	286	3	2024	2024	NUM
easat-7609	286	4	.	.	PUNCT
easat-7609	287	1	https://doi.org/10.5539/ijbm.v7n21p124	https://doi.org/10.5539/ijbm.v7n21p124	NOUN
easat-7609	288	1	[	[	X
easat-7609	288	2	2	2	X
easat-7609	288	3	]	]	PUNCT
easat-7609	288	4	s.	s.	PROPN
easat-7609	288	5	abdo	abdo	PROPN
easat-7609	288	6	,	,	PUNCT
easat-7609	288	7	r.	r.	PROPN
easat-7609	288	8	al	al	PROPN
easat-7609	288	9	-	-	PUNCT
easat-7609	288	10	hebeiri	hebeiri	PROPN
easat-7609	288	11	,	,	PUNCT
easat-7609	288	12	and	and	CCONJ
easat-7609	288	13	r.	r.	PROPN
easat-7609	288	14	m.	m.	PROPN
easat-7609	288	15	al	al	PROPN
easat-7609	288	16	-	-	PUNCT
easat-7609	288	17	deeb	deeb	PROPN
easat-7609	288	18	,	,	PUNCT
easat-7609	288	19	"	"	PUNCT
easat-7609	288	20	the	the	DET
easat-7609	288	21	role	role	NOUN
easat-7609	288	22	of	of	ADP
easat-7609	288	23	innovation	innovation	NOUN
easat-7609	288	24	management	management	NOUN
easat-7609	288	25	in	in	ADP
easat-7609	288	26	enhancing	enhance	VERB
easat-7609	288	27	competitive	competitive	ADJ
easat-7609	288	28	advantage	advantage	NOUN
easat-7609	288	29	in	in	ADP
easat-7609	288	30	industrial	industrial	ADJ
easat-7609	288	31	institutions	institution	NOUN
easat-7609	288	32	,	,	PUNCT
easat-7609	288	33	"	"	PUNCT
easat-7609	288	34	journal	journal	NOUN
easat-7609	288	35	of	of	ADP
easat-7609	288	36	heritage	heritage	NOUN
easat-7609	288	37	and	and	CCONJ
easat-7609	288	38	design	design	NOUN
easat-7609	288	39	,	,	PUNCT
easat-7609	288	40	vol	vol	NOUN
easat-7609	288	41	.	.	PROPN
easat-7609	289	1	3	3	NUM
easat-7609	289	2	,	,	PUNCT
easat-7609	289	3	no	no	INTJ
easat-7609	289	4	.	.	NOUN
easat-7609	289	5	16	16	NUM
easat-7609	289	6	,	,	PUNCT
easat-7609	289	7	pp	pp	ADJ
easat-7609	289	8	.	.	PUNCT
easat-7609	290	1	1–15	1–15	NUM
easat-7609	290	2	,	,	PUNCT
easat-7609	290	3	2023	2023	NUM
easat-7609	290	4	.	.	PUNCT
easat-7609	291	1	https://doi.org/10.69725/aneva.v1i2.200	https://doi.org/10.69725/aneva.v1i2.200	PROPN
easat-7609	292	1	[	[	X
easat-7609	292	2	3	3	X
easat-7609	292	3	]	]	PUNCT
easat-7609	292	4	w.	w.	PROPN
easat-7609	292	5	a.	a.	PROPN
easat-7609	292	6	al	al	PROPN
easat-7609	292	7	-	-	PROPN
easat-7609	292	8	jabali	jabali	PROPN
easat-7609	292	9	,	,	PUNCT
easat-7609	292	10	"	"	PUNCT
easat-7609	292	11	a	a	DET
easat-7609	292	12	proposed	propose	VERB
easat-7609	292	13	framework	framework	NOUN
easat-7609	292	14	for	for	ADP
easat-7609	292	15	integrating	integrate	VERB
easat-7609	292	16	material	material	NOUN
easat-7609	292	17	flow	flow	NOUN
easat-7609	292	18	cost	cost	NOUN
easat-7609	292	19	accounting	accounting	NOUN
easat-7609	292	20	(	(	PUNCT
easat-7609	292	21	mfca	mfca	NOUN
easat-7609	292	22	)	)	PUNCT
easat-7609	292	23	and	and	CCONJ
easat-7609	292	24	target	target	NOUN
easat-7609	292	25	costing	cost	VERB
easat-7609	292	26	to	to	PART
easat-7609	292	27	reduce	reduce	VERB
easat-7609	292	28	costs	cost	NOUN
easat-7609	292	29	and	and	CCONJ
easat-7609	292	30	support	support	VERB
easat-7609	292	31	competitive	competitive	ADJ
easat-7609	292	32	advantage	advantage	NOUN
easat-7609	292	33	:	:	PUNCT
easat-7609	292	34	a	a	DET
easat-7609	292	35	field	field	NOUN
easat-7609	292	36	study	study	NOUN
easat-7609	292	37	,	,	PUNCT
easat-7609	292	38	"	"	PUNCT
easat-7609	292	39	alexandria	alexandria	PROPN
easat-7609	292	40	journal	journal	PROPN
easat-7609	292	41	of	of	ADP
easat-7609	292	42	accounting	accounting	NOUN
easat-7609	292	43	research	research	NOUN
easat-7609	292	44	,	,	PUNCT
easat-7609	292	45	vol	vol	NOUN
easat-7609	292	46	.	.	PROPN
easat-7609	293	1	7	7	NUM
easat-7609	293	2	,	,	PUNCT
easat-7609	293	3	no	no	INTJ
easat-7609	293	4	.	.	NOUN
easat-7609	293	5	1	1	NUM
easat-7609	293	6	,	,	PUNCT
easat-7609	293	7	pp	pp	ADJ
easat-7609	293	8	.	.	PUNCT
easat-7609	294	1	1–77	1–77	PROPN
easat-7609	294	2	,	,	PUNCT
easat-7609	294	3	2023	2023	NUM
easat-7609	294	4	.	.	PUNCT
easat-7609	295	1	https://doi.org/10.35137/jabk.v5i1.182	https://doi.org/10.35137/jabk.v5i1.182	NOUN
easat-7609	295	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7609	295	3	https://doi.org/10.5539/ijbm.v7n21p124	https://doi.org/10.5539/ijbm.v7n21p124	PROPN
easat-7609	295	4	https://doi.org/10.69725/aneva.v1i2.200	https://doi.org/10.69725/aneva.v1i2.200	PROPN
easat-7609	295	5	https://doi.org/10.35137/jabk.v5i1.182	https://doi.org/10.35137/jabk.v5i1.182	PROPN
easat-7609	295	6	2897	2897	NUM
easat-7609	295	7	edelweiss	edelweiss	PROPN
easat-7609	295	8	applied	apply	VERB
easat-7609	295	9	science	science	NOUN
easat-7609	295	10	and	and	CCONJ
easat-7609	295	11	technology	technology	NOUN
easat-7609	295	12	issn	issn	PROPN
easat-7609	295	13	:	:	PUNCT
easat-7609	295	14	2576	2576	NUM
easat-7609	295	15	-	-	SYM
easat-7609	295	16	8484	8484	NUM
easat-7609	295	17	vol	vol	NOUN
easat-7609	295	18	.	.	PROPN
easat-7609	296	1	9	9	NUM
easat-7609	296	2	,	,	PUNCT
easat-7609	296	3	no	no	INTJ
easat-7609	296	4	.	.	NOUN
easat-7609	296	5	5	5	NUM
easat-7609	296	6	:	:	SYM
easat-7609	296	7	2886	2886	NUM
easat-7609	296	8	-	-	SYM
easat-7609	296	9	2898	2898	NUM
easat-7609	296	10	,	,	PUNCT
easat-7609	296	11	2025	2025	NUM
easat-7609	296	12	doi	doi	NOUN
easat-7609	296	13	:	:	PUNCT
easat-7609	296	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	296	15	©	©	PROPN
easat-7609	296	16	2025	2025	NUM
easat-7609	296	17	by	by	ADP
easat-7609	296	18	the	the	DET
easat-7609	296	19	authors	author	NOUN
easat-7609	296	20	;	;	PUNCT
easat-7609	296	21	licensee	licensee	PROPN
easat-7609	296	22	learning	learning	NOUN
easat-7609	296	23	gate	gate	NOUN
easat-7609	297	1	[	[	X
easat-7609	297	2	4	4	NUM
easat-7609	297	3	]	]	X
easat-7609	297	4	r.	r.	PROPN
easat-7609	297	5	m.	m.	PROPN
easat-7609	297	6	kiwan	kiwan	PROPN
easat-7609	297	7	,	,	PUNCT
easat-7609	297	8	"	"	PUNCT
easat-7609	297	9	a	a	DET
easat-7609	297	10	proposed	propose	VERB
easat-7609	297	11	framework	framework	NOUN
easat-7609	297	12	for	for	ADP
easat-7609	297	13	integrating	integrate	VERB
easat-7609	297	14	target	target	NOUN
easat-7609	297	15	costing	costing	NOUN
easat-7609	297	16	and	and	CCONJ
easat-7609	297	17	value	value	NOUN
easat-7609	297	18	analysis	analysis	NOUN
easat-7609	297	19	to	to	PART
easat-7609	297	20	support	support	VERB
easat-7609	297	21	the	the	DET
easat-7609	297	22	competitive	competitive	ADJ
easat-7609	297	23	advantage	advantage	NOUN
easat-7609	297	24	of	of	ADP
easat-7609	297	25	egyptian	egyptian	ADJ
easat-7609	297	26	products	product	NOUN
easat-7609	297	27	,	,	PUNCT
easat-7609	297	28	"	"	PUNCT
easat-7609	297	29	journal	journal	NOUN
easat-7609	297	30	of	of	ADP
easat-7609	297	31	accounting	accounting	NOUN
easat-7609	297	32	thought	thought	NOUN
easat-7609	297	33	,	,	PUNCT
easat-7609	297	34	vol	vol	NOUN
easat-7609	297	35	.	.	PROPN
easat-7609	297	36	19	19	NUM
easat-7609	297	37	,	,	PUNCT
easat-7609	297	38	no	no	INTJ
easat-7609	297	39	.	.	NOUN
easat-7609	297	40	1	1	NUM
easat-7609	297	41	,	,	PUNCT
easat-7609	297	42	pp	pp	PROPN
easat-7609	297	43	.	.	PUNCT
easat-7609	298	1	1–49	1–49	PROPN
easat-7609	298	2	,	,	PUNCT
easat-7609	298	3	2015	2015	NUM
easat-7609	298	4	.	.	PUNCT
easat-7609	299	1	https://doi.org/10.37547/marketing-fmmej-05-04-02	https://doi.org/10.37547/marketing-fmmej-05-04-02	ADJ
easat-7609	299	2	[	[	X
easat-7609	299	3	5	5	NUM
easat-7609	299	4	]	]	PUNCT
easat-7609	299	5	s.	s.	PROPN
easat-7609	299	6	briciu	briciu	PROPN
easat-7609	299	7	and	and	CCONJ
easat-7609	299	8	s.	s.	PROPN
easat-7609	299	9	capusneanu	capusneanu	PROPN
easat-7609	299	10	,	,	PUNCT
easat-7609	299	11	"	"	PUNCT
easat-7609	299	12	pros	pro	NOUN
easat-7609	299	13	and	and	CCONJ
easat-7609	299	14	cons	con	NOUN
easat-7609	299	15	of	of	ADP
easat-7609	299	16	implementing	implement	VERB
easat-7609	299	17	target	target	NOUN
easat-7609	299	18	costing	costing	NOUN
easat-7609	299	19	in	in	ADP
easat-7609	299	20	romanian	romanian	ADJ
easat-7609	299	21	economic	economic	ADJ
easat-7609	299	22	entities	entity	NOUN
easat-7609	299	23	,	,	PUNCT
easat-7609	299	24	"	"	PUNCT
easat-7609	299	25	accounting	accounting	NOUN
easat-7609	299	26	and	and	CCONJ
easat-7609	299	27	management	management	NOUN
easat-7609	299	28	information	information	NOUN
easat-7609	299	29	system	system	NOUN
easat-7609	299	30	,	,	PUNCT
easat-7609	299	31	vol	vol	NOUN
easat-7609	299	32	.	.	PROPN
easat-7609	299	33	12	12	NUM
easat-7609	299	34	,	,	PUNCT
easat-7609	299	35	no	no	INTJ
easat-7609	299	36	.	.	NOUN
easat-7609	299	37	3	3	NUM
easat-7609	299	38	,	,	PUNCT
easat-7609	299	39	pp	pp	ADJ
easat-7609	299	40	.	.	PUNCT
easat-7609	300	1	455–470	455–470	NUM
easat-7609	300	2	,	,	PUNCT
easat-7609	300	3	2013	2013	NUM
easat-7609	300	4	.	.	PUNCT
easat-7609	301	1	https://doi.org/10.1108/ijaim.2011.36619baa.012	https://doi.org/10.1108/ijaim.2011.36619baa.012	NOUN
easat-7609	302	1	[	[	X
easat-7609	302	2	6	6	NUM
easat-7609	302	3	]	]	PUNCT
easat-7609	302	4	e.	e.	PROPN
easat-7609	302	5	r.	r.	PROPN
easat-7609	302	6	jones	jones	PROPN
easat-7609	302	7	and	and	CCONJ
easat-7609	302	8	l.	l.	PROPN
easat-7609	302	9	capperauld	capperauld	PROPN
easat-7609	302	10	,	,	PUNCT
easat-7609	302	11	"	"	PUNCT
easat-7609	302	12	addressing	address	VERB
easat-7609	302	13	commodity	commodity	NOUN
easat-7609	302	14	price	price	NOUN
easat-7609	302	15	volatility	volatility	NOUN
easat-7609	302	16	in	in	ADP
easat-7609	302	17	product	product	NOUN
easat-7609	302	18	development	development	NOUN
easat-7609	302	19	through	through	ADP
easat-7609	302	20	a	a	DET
easat-7609	302	21	mature	mature	ADJ
easat-7609	302	22	target	target	NOUN
easat-7609	302	23	costing	cost	VERB
easat-7609	302	24	proces	proce	NOUN
easat-7609	302	25	,	,	PUNCT
easat-7609	302	26	"	"	PUNCT
easat-7609	302	27	cost	cost	NOUN
easat-7609	302	28	management	management	NOUN
easat-7609	302	29	,	,	PUNCT
easat-7609	302	30	pp	pp	ADV
easat-7609	302	31	.	.	PUNCT
easat-7609	303	1	1–6	1–6	NUM
easat-7609	303	2	,	,	PUNCT
easat-7609	303	3	2014	2014	NUM
easat-7609	303	4	.	.	PUNCT
easat-7609	304	1	https://doi.org/10.1201/9780203737873-10	https://doi.org/10.1201/9780203737873-10	ADJ
easat-7609	305	1	[	[	X
easat-7609	305	2	7	7	NUM
easat-7609	305	3	]	]	X
easat-7609	305	4	m.	m.	NOUN
easat-7609	305	5	abdul	abdul	PROPN
easat-7609	305	6	-	-	PUNCT
easat-7609	305	7	mawla	mawla	PROPN
easat-7609	305	8	and	and	CCONJ
easat-7609	305	9	m.	m.	NOUN
easat-7609	305	10	abu	abu	PROPN
easat-7609	305	11	riya	riya	PROPN
easat-7609	305	12	,	,	PUNCT
easat-7609	305	13	"	"	PUNCT
easat-7609	305	14	the	the	DET
easat-7609	305	15	role	role	NOUN
easat-7609	305	16	of	of	ADP
easat-7609	305	17	target	target	NOUN
easat-7609	305	18	costing	cost	VERB
easat-7609	305	19	in	in	ADP
easat-7609	305	20	achieving	achieve	VERB
easat-7609	305	21	competitive	competitive	ADJ
easat-7609	305	22	advantage	advantage	NOUN
easat-7609	305	23	in	in	ADP
easat-7609	305	24	industrial	industrial	ADJ
easat-7609	305	25	companies	company	NOUN
easat-7609	305	26	,	,	PUNCT
easat-7609	305	27	"	"	PUNCT
easat-7609	305	28	journal	journal	NOUN
easat-7609	305	29	of	of	ADP
easat-7609	305	30	accounting	accounting	NOUN
easat-7609	305	31	and	and	CCONJ
easat-7609	305	32	financial	financial	ADJ
easat-7609	305	33	studies	study	NOUN
easat-7609	305	34	,	,	PUNCT
easat-7609	305	35	vol	vol	NOUN
easat-7609	305	36	.	.	PROPN
easat-7609	305	37	8	8	NUM
easat-7609	305	38	,	,	PUNCT
easat-7609	305	39	no	no	INTJ
easat-7609	305	40	.	.	NOUN
easat-7609	305	41	2	2	NUM
easat-7609	305	42	,	,	PUNCT
easat-7609	305	43	pp	pp	ADJ
easat-7609	305	44	.	.	PUNCT
easat-7609	306	1	45–60	45–60	NUM
easat-7609	306	2	,	,	PUNCT
easat-7609	306	3	2016	2016	NUM
easat-7609	306	4	.	.	PUNCT
easat-7609	307	1	https://doi.org/10.55643/fcaptp.6.53.2023.4144	https://doi.org/10.55643/fcaptp.6.53.2023.4144	X
easat-7609	308	1	[	[	X
easat-7609	308	2	8	8	X
easat-7609	308	3	]	]	PUNCT
easat-7609	308	4	s.	s.	PROPN
easat-7609	308	5	a.	a.	PROPN
easat-7609	308	6	klib	klib	PROPN
easat-7609	308	7	,	,	PUNCT
easat-7609	308	8	"	"	PUNCT
easat-7609	308	9	the	the	DET
easat-7609	308	10	impact	impact	NOUN
easat-7609	308	11	of	of	ADP
easat-7609	308	12	applying	apply	VERB
easat-7609	308	13	the	the	DET
easat-7609	308	14	tc	tc	NOUN
easat-7609	308	15	on	on	ADP
easat-7609	308	16	achieving	achieve	VERB
easat-7609	308	17	competitive	competitive	ADJ
easat-7609	308	18	advantage	advantage	NOUN
easat-7609	308	19	:	:	PUNCT
easat-7609	308	20	an	an	DET
easat-7609	308	21	exploratory	exploratory	ADJ
easat-7609	308	22	study	study	NOUN
easat-7609	308	23	on	on	ADP
easat-7609	308	24	industrial	industrial	ADJ
easat-7609	308	25	companies	company	NOUN
easat-7609	308	26	in	in	ADP
easat-7609	308	27	hadramout	hadramout	ADP
easat-7609	308	28	governorate	governorate	ADJ
easat-7609	308	29	,	,	PUNCT
easat-7609	308	30	"	"	PUNCT
easat-7609	308	31	al	al	PROPN
easat-7609	308	32	-	-	PUNCT
easat-7609	308	33	rayyan	rayyan	PROPN
easat-7609	308	34	journal	journal	NOUN
easat-7609	308	35	of	of	ADP
easat-7609	308	36	humanities	humanity	NOUN
easat-7609	308	37	and	and	CCONJ
easat-7609	308	38	applied	apply	VERB
easat-7609	308	39	sciences	science	NOUN
easat-7609	308	40	,	,	PUNCT
easat-7609	308	41	vol	vol	NOUN
easat-7609	308	42	.	.	PROPN
easat-7609	308	43	3	3	NUM
easat-7609	308	44	,	,	PUNCT
easat-7609	308	45	no	no	INTJ
easat-7609	308	46	.	.	NOUN
easat-7609	308	47	1	1	NUM
easat-7609	308	48	,	,	PUNCT
easat-7609	308	49	pp	pp	PROPN
easat-7609	308	50	.	.	PUNCT
easat-7609	309	1	1–42	1–42	PROPN
easat-7609	309	2	,	,	PUNCT
easat-7609	309	3	2020	2020	NUM
easat-7609	309	4	.	.	PUNCT
easat-7609	310	1	https://doi.org/10.52113/6/2022-12-4/158-172	https://doi.org/10.52113/6/2022-12-4/158-172	ADP
easat-7609	310	2	[	[	X
easat-7609	310	3	9	9	NUM
easat-7609	310	4	]	]	PUNCT
easat-7609	310	5	a.	a.	NOUN
easat-7609	310	6	masadeh	masadeh	PROPN
easat-7609	310	7	,	,	PUNCT
easat-7609	310	8	t.	t.	PROPN
easat-7609	310	9	jrairah	jrairah	PROPN
easat-7609	310	10	,	,	PUNCT
easat-7609	310	11	and	and	CCONJ
easat-7609	310	12	n.	n.	PROPN
easat-7609	310	13	a.	a.	PROPN
easat-7609	310	14	almasria	almasria	PROPN
easat-7609	310	15	,	,	PUNCT
easat-7609	310	16	"	"	PUNCT
easat-7609	310	17	the	the	DET
easat-7609	310	18	impact	impact	NOUN
easat-7609	310	19	of	of	ADP
easat-7609	310	20	the	the	DET
easat-7609	310	21	target	target	NOUN
easat-7609	310	22	cost	cost	NOUN
easat-7609	310	23	approach	approach	NOUN
easat-7609	310	24	on	on	ADP
easat-7609	310	25	product	product	NOUN
easat-7609	310	26	structure	structure	NOUN
easat-7609	310	27	(	(	PUNCT
easat-7609	310	28	pricing	pricing	NOUN
easat-7609	310	29	,	,	PUNCT
easat-7609	310	30	development	development	NOUN
easat-7609	310	31	,	,	PUNCT
easat-7609	310	32	and	and	CCONJ
easat-7609	310	33	quality	quality	NOUN
easat-7609	310	34	)	)	PUNCT
easat-7609	310	35	,	,	PUNCT
easat-7609	310	36	"	"	PUNCT
easat-7609	310	37	international	international	ADJ
easat-7609	310	38	journal	journal	NOUN
easat-7609	310	39	of	of	ADP
easat-7609	310	40	professional	professional	ADJ
easat-7609	310	41	and	and	CCONJ
easat-7609	310	42	business	business	NOUN
easat-7609	310	43	review	review	NOUN
easat-7609	310	44	,	,	PUNCT
easat-7609	310	45	vol	vol	NOUN
easat-7609	310	46	.	.	PROPN
easat-7609	310	47	8	8	NUM
easat-7609	310	48	,	,	PUNCT
easat-7609	310	49	no	no	INTJ
easat-7609	310	50	.	.	NOUN
easat-7609	310	51	6	6	NUM
easat-7609	310	52	,	,	PUNCT
easat-7609	310	53	pp	pp	ADJ
easat-7609	310	54	.	.	PUNCT
easat-7609	310	55	1–47	1–47	NOUN
easat-7609	310	56	,	,	PUNCT
easat-7609	310	57	2023	2023	NUM
easat-7609	310	58	.	.	PUNCT
easat-7609	311	1	https://doi.org/10.26668/businessreview/2023.v8i6.2086	https://doi.org/10.26668/businessreview/2023.v8i6.2086	PROPN
easat-7609	311	2	[	[	X
easat-7609	311	3	10	10	NUM
easat-7609	311	4	]	]	X
easat-7609	311	5	h.	h.	PROPN
easat-7609	311	6	m.	m.	PROPN
easat-7609	311	7	a.	a.	PROPN
easat-7609	311	8	hattami	hattami	PROPN
easat-7609	311	9	,	,	PUNCT
easat-7609	311	10	j.	j.	PROPN
easat-7609	311	11	d.	d.	PROPN
easat-7609	311	12	kabra	kabra	PROPN
easat-7609	311	13	,	,	PUNCT
easat-7609	311	14	and	and	CCONJ
easat-7609	311	15	m.	m.	NOUN
easat-7609	311	16	a.	a.	NOUN
easat-7609	311	17	lokhande	lokhande	PROPN
easat-7609	311	18	,	,	PUNCT
easat-7609	311	19	"	"	PUNCT
easat-7609	311	20	reducing	reduce	VERB
easat-7609	311	21	costs	cost	NOUN
easat-7609	311	22	in	in	ADP
easat-7609	311	23	manufacturing	manufacturing	NOUN
easat-7609	311	24	firms	firm	NOUN
easat-7609	311	25	by	by	ADP
easat-7609	311	26	using	use	VERB
easat-7609	311	27	target	target	NOUN
easat-7609	311	28	costing	costing	NOUN
easat-7609	311	29	technique	technique	NOUN
easat-7609	311	30	,	,	PUNCT
easat-7609	311	31	"	"	PUNCT
easat-7609	311	32	international	international	ADJ
easat-7609	311	33	journal	journal	NOUN
easat-7609	311	34	of	of	ADP
easat-7609	311	35	business	business	PROPN
easat-7609	311	36	excellence	excellence	PROPN
easat-7609	311	37	,	,	PUNCT
easat-7609	311	38	vol	vol	NOUN
easat-7609	311	39	.	.	PROPN
easat-7609	312	1	22	22	NUM
easat-7609	312	2	,	,	PUNCT
easat-7609	312	3	no	no	INTJ
easat-7609	312	4	.	.	NOUN
easat-7609	312	5	1	1	NUM
easat-7609	312	6	,	,	PUNCT
easat-7609	312	7	pp	pp	ADJ
easat-7609	312	8	.	.	PUNCT
easat-7609	313	1	69–82	69–82	NUM
easat-7609	313	2	,	,	PUNCT
easat-7609	313	3	2020	2020	NUM
easat-7609	313	4	.	.	PUNCT
easat-7609	314	1	https://doi.org/10.1504/ijbex.2020.109216	https://doi.org/10.1504/ijbex.2020.109216	PUNCT
easat-7609	314	2	[	[	X
easat-7609	314	3	11	11	NUM
easat-7609	314	4	]	]	PUNCT
easat-7609	314	5	m.	m.	PROPN
easat-7609	314	6	b.	b.	PROPN
easat-7609	314	7	alam	alam	PROPN
easat-7609	314	8	,	,	PUNCT
easat-7609	314	9	t.	t.	PROPN
easat-7609	314	10	ahmed	ahmed	PROPN
easat-7609	314	11	,	,	PUNCT
easat-7609	314	12	z.	z.	PROPN
easat-7609	314	13	i.	i.	PROPN
easat-7609	314	14	khan	khan	PROPN
easat-7609	314	15	,	,	PUNCT
easat-7609	314	16	m.	m.	NOUN
easat-7609	314	17	haque	haque	PROPN
easat-7609	314	18	,	,	PUNCT
easat-7609	314	19	and	and	CCONJ
easat-7609	314	20	s.	s.	PROPN
easat-7609	314	21	m.	m.	PROPN
easat-7609	314	22	hera	hera	PROPN
easat-7609	314	23	,	,	PUNCT
easat-7609	314	24	"	"	PUNCT
easat-7609	314	25	adoption	adoption	NOUN
easat-7609	314	26	of	of	ADP
easat-7609	314	27	target	target	NOUN
easat-7609	314	28	costing	cost	VERB
easat-7609	314	29	in	in	ADP
easat-7609	314	30	diverse	diverse	ADJ
easat-7609	314	31	industries	industry	NOUN
easat-7609	314	32	:	:	PUNCT
easat-7609	314	33	a	a	DET
easat-7609	314	34	qualitative	qualitative	ADJ
easat-7609	314	35	study	study	NOUN
easat-7609	314	36	,	,	PUNCT
easat-7609	314	37	"	"	PUNCT
easat-7609	314	38	international	international	ADJ
easat-7609	314	39	journal	journal	NOUN
easat-7609	314	40	of	of	ADP
easat-7609	314	41	business	business	NOUN
easat-7609	314	42	strategy	strategy	NOUN
easat-7609	314	43	and	and	CCONJ
easat-7609	314	44	social	social	ADJ
easat-7609	314	45	sciences	science	NOUN
easat-7609	314	46	,	,	PUNCT
easat-7609	314	47	vol	vol	NOUN
easat-7609	314	48	.	.	PROPN
easat-7609	315	1	3	3	NUM
easat-7609	315	2	,	,	PUNCT
easat-7609	315	3	no	no	INTJ
easat-7609	315	4	.	.	NOUN
easat-7609	315	5	1	1	NUM
easat-7609	315	6	,	,	PUNCT
easat-7609	315	7	pp	pp	ADJ
easat-7609	315	8	.	.	PUNCT
easat-7609	316	1	30–38	30–38	NUM
easat-7609	316	2	,	,	PUNCT
easat-7609	316	3	2020	2020	NUM
easat-7609	316	4	.	.	PUNCT
easat-7609	317	1	https://doi.org/10.18488/journal.171.2020.31.30.38	https://doi.org/10.18488/journal.171.2020.31.30.38	NUM
easat-7609	318	1	[	[	X
easat-7609	318	2	12	12	NUM
easat-7609	318	3	]	]	PUNCT
easat-7609	318	4	h.	h.	PROPN
easat-7609	318	5	h.	h.	PROPN
easat-7609	318	6	hamood	hamood	PROPN
easat-7609	318	7	,	,	PUNCT
easat-7609	318	8	n.	n.	PROPN
easat-7609	318	9	omar	omar	PROPN
easat-7609	318	10	,	,	PUNCT
easat-7609	318	11	and	and	CCONJ
easat-7609	318	12	s.	s.	PROPN
easat-7609	318	13	sulaiman	sulaiman	PROPN
easat-7609	318	14	,	,	PUNCT
easat-7609	318	15	"	"	PUNCT
easat-7609	318	16	target	target	NOUN
easat-7609	318	17	costing	costing	NOUN
easat-7609	318	18	practices	practice	NOUN
easat-7609	318	19	:	:	PUNCT
easat-7609	318	20	a	a	DET
easat-7609	318	21	review	review	NOUN
easat-7609	318	22	of	of	ADP
easat-7609	318	23	literature	literature	NOUN
easat-7609	318	24	,	,	PUNCT
easat-7609	318	25	"	"	PUNCT
easat-7609	318	26	asia	asia	PROPN
easat-7609	318	27	-	-	PUNCT
easat-7609	318	28	pacific	pacific	PROPN
easat-7609	318	29	management	management	PROPN
easat-7609	318	30	accounting	accounting	NOUN
easat-7609	318	31	journal	journal	PROPN
easat-7609	318	32	,	,	PUNCT
easat-7609	318	33	vol	vol	NOUN
easat-7609	318	34	.	.	PROPN
easat-7609	318	35	6	6	NUM
easat-7609	318	36	,	,	PUNCT
easat-7609	318	37	no	no	INTJ
easat-7609	318	38	.	.	NOUN
easat-7609	318	39	1	1	NUM
easat-7609	318	40	,	,	PUNCT
easat-7609	318	41	pp	pp	ADJ
easat-7609	318	42	.	.	PUNCT
easat-7609	319	1	1–22	1–22	PROPN
easat-7609	319	2	,	,	PUNCT
easat-7609	319	3	2011	2011	NUM
easat-7609	319	4	.	.	PUNCT
easat-7609	320	1	https://doi.org/10.24191/apmaj.v14i2-08	https://doi.org/10.24191/apmaj.v14i2-08	NOUN
easat-7609	321	1	[	[	X
easat-7609	321	2	13	13	NUM
easat-7609	321	3	]	]	X
easat-7609	321	4	h.	h.	PROPN
easat-7609	321	5	otieno	otieno	PROPN
easat-7609	321	6	,	,	PUNCT
easat-7609	321	7	c.	c.	PROPN
easat-7609	321	8	ngari	ngari	PROPN
easat-7609	321	9	,	,	PUNCT
easat-7609	321	10	and	and	CCONJ
easat-7609	321	11	c.	c.	PROPN
easat-7609	321	12	ayuma	ayuma	PROPN
easat-7609	321	13	,	,	PUNCT
easat-7609	321	14	"	"	PUNCT
easat-7609	321	15	target	target	NOUN
easat-7609	321	16	costing	cost	VERB
easat-7609	321	17	application	application	NOUN
easat-7609	321	18	and	and	CCONJ
easat-7609	321	19	its	its	PRON
easat-7609	321	20	impact	impact	NOUN
easat-7609	321	21	on	on	ADP
easat-7609	321	22	the	the	DET
easat-7609	321	23	financial	financial	ADJ
easat-7609	321	24	performance	performance	NOUN
easat-7609	321	25	of	of	ADP
easat-7609	321	26	manufacturing	manufacture	VERB
easat-7609	321	27	companies	company	NOUN
easat-7609	321	28	in	in	ADP
easat-7609	321	29	the	the	DET
easat-7609	321	30	north	north	NOUN
easat-7609	321	31	rift	rift	NOUN
easat-7609	321	32	economic	economic	ADJ
easat-7609	321	33	block	block	NOUN
easat-7609	321	34	,	,	PUNCT
easat-7609	321	35	kenya	kenya	NOUN
easat-7609	321	36	,	,	PUNCT
easat-7609	321	37	"	"	PUNCT
easat-7609	321	38	international	international	ADJ
easat-7609	321	39	journal	journal	NOUN
easat-7609	321	40	of	of	ADP
easat-7609	321	41	research	research	NOUN
easat-7609	321	42	and	and	CCONJ
easat-7609	321	43	innovation	innovation	NOUN
easat-7609	321	44	in	in	ADP
easat-7609	321	45	social	social	ADJ
easat-7609	321	46	science	science	NOUN
easat-7609	321	47	,	,	PUNCT
easat-7609	321	48	vol	vol	NOUN
easat-7609	321	49	.	.	PROPN
easat-7609	321	50	4	4	NUM
easat-7609	321	51	,	,	PUNCT
easat-7609	321	52	no	no	INTJ
easat-7609	321	53	.	.	NOUN
easat-7609	321	54	1	1	NUM
easat-7609	321	55	,	,	PUNCT
easat-7609	321	56	pp	pp	ADJ
easat-7609	321	57	.	.	PUNCT
easat-7609	322	1	1–13	1–13	NOUN
easat-7609	322	2	,	,	PUNCT
easat-7609	322	3	2024	2024	NUM
easat-7609	322	4	.	.	PUNCT
easat-7609	323	1	[	[	X
easat-7609	323	2	14	14	NUM
easat-7609	323	3	]	]	PUNCT
easat-7609	323	4	m.	m.	PROPN
easat-7609	323	5	w.	w.	PROPN
easat-7609	323	6	alkababji	alkababji	PROPN
easat-7609	323	7	,	,	PUNCT
easat-7609	323	8	"	"	PUNCT
easat-7609	323	9	the	the	DET
easat-7609	323	10	impact	impact	NOUN
easat-7609	323	11	of	of	ADP
easat-7609	323	12	applying	apply	VERB
easat-7609	323	13	the	the	DET
easat-7609	323	14	target	target	NOUN
easat-7609	323	15	cost	cost	NOUN
easat-7609	323	16	and	and	CCONJ
easat-7609	323	17	continuous	continuous	ADJ
easat-7609	323	18	improvement	improvement	NOUN
easat-7609	323	19	(	(	PUNCT
easat-7609	323	20	kaizen	kaizen	PROPN
easat-7609	323	21	)	)	PUNCT
easat-7609	323	22	on	on	ADP
easat-7609	323	23	achieving	achieve	VERB
easat-7609	323	24	sustainable	sustainable	ADJ
easat-7609	323	25	competitive	competitive	ADJ
easat-7609	323	26	advantage	advantage	NOUN
easat-7609	323	27	in	in	ADP
easat-7609	323	28	palestinian	palestinian	ADJ
easat-7609	323	29	industrial	industrial	ADJ
easat-7609	323	30	companies	company	NOUN
easat-7609	323	31	,	,	PUNCT
easat-7609	323	32	"	"	PUNCT
easat-7609	323	33	journal	journal	NOUN
easat-7609	323	34	of	of	ADP
easat-7609	323	35	business	business	NOUN
easat-7609	323	36	and	and	CCONJ
easat-7609	323	37	socio	socio	NOUN
easat-7609	323	38	-	-	PUNCT
easat-7609	323	39	economic	economic	ADJ
easat-7609	323	40	development	development	NOUN
easat-7609	323	41	,	,	PUNCT
easat-7609	323	42	vol	vol	NOUN
easat-7609	323	43	.	.	PROPN
easat-7609	323	44	11	11	NUM
easat-7609	323	45	,	,	PUNCT
easat-7609	323	46	pp	pp	PROPN
easat-7609	323	47	.	.	PUNCT
easat-7609	323	48	1–16	1–16	NOUN
easat-7609	323	49	,	,	PUNCT
easat-7609	323	50	2023	2023	NUM
easat-7609	323	51	.	.	PUNCT
easat-7609	324	1	https://doi.org/10.1108/jbsed-11-2022-0121	https://doi.org/10.1108/jbsed-11-2022-0121	NOUN
easat-7609	325	1	[	[	X
easat-7609	325	2	15	15	NUM
easat-7609	325	3	]	]	X
easat-7609	325	4	s.	s.	PROPN
easat-7609	325	5	a.	a.	PROPN
easat-7609	325	6	ben	ben	PROPN
easat-7609	325	7	klib	klib	PROPN
easat-7609	325	8	,	,	PUNCT
easat-7609	325	9	"	"	PUNCT
easat-7609	325	10	the	the	DET
easat-7609	325	11	impact	impact	NOUN
easat-7609	325	12	of	of	ADP
easat-7609	325	13	target	target	NOUN
easat-7609	325	14	costing	cost	VERB
easat-7609	325	15	on	on	ADP
easat-7609	325	16	achieving	achieve	VERB
easat-7609	325	17	competitive	competitive	ADJ
easat-7609	325	18	advantage	advantage	NOUN
easat-7609	325	19	:	:	PUNCT
easat-7609	325	20	an	an	DET
easat-7609	325	21	exploratory	exploratory	ADJ
easat-7609	325	22	study	study	NOUN
easat-7609	325	23	on	on	ADP
easat-7609	325	24	industrial	industrial	ADJ
easat-7609	325	25	companies	company	NOUN
easat-7609	325	26	in	in	ADP
easat-7609	325	27	hadramout	hadramout	ADP
easat-7609	325	28	governorate	governorate	ADJ
easat-7609	325	29	,	,	PUNCT
easat-7609	325	30	"	"	PUNCT
easat-7609	325	31	al	al	PROPN
easat-7609	325	32	-	-	PUNCT
easat-7609	325	33	rayyan	rayyan	PROPN
easat-7609	325	34	journal	journal	NOUN
easat-7609	325	35	of	of	ADP
easat-7609	325	36	humanities	humanity	NOUN
easat-7609	325	37	and	and	CCONJ
easat-7609	325	38	applied	apply	VERB
easat-7609	325	39	sciences	science	NOUN
easat-7609	325	40	,	,	PUNCT
easat-7609	325	41	vol	vol	NOUN
easat-7609	325	42	.	.	PROPN
easat-7609	326	1	3	3	NUM
easat-7609	326	2	,	,	PUNCT
easat-7609	326	3	no	no	INTJ
easat-7609	326	4	.	.	NOUN
easat-7609	326	5	2	2	NUM
easat-7609	326	6	,	,	PUNCT
easat-7609	326	7	pp	pp	ADJ
easat-7609	326	8	.	.	PUNCT
easat-7609	327	1	171	171	NUM
easat-7609	327	2	–	–	PUNCT
easat-7609	327	3	212	212	NUM
easat-7609	327	4	,	,	PUNCT
easat-7609	327	5	2020	2020	NUM
easat-7609	327	6	.	.	PUNCT
easat-7609	328	1	https://doi.org/10.53730/ijhs.v6ns6.10921	https://doi.org/10.53730/ijhs.v6ns6.10921	PROPN
easat-7609	329	1	[	[	X
easat-7609	329	2	16	16	NUM
easat-7609	329	3	]	]	PUNCT
easat-7609	329	4	t.	t.	PROPN
easat-7609	329	5	tani	tani	PROPN
easat-7609	329	6	,	,	PUNCT
easat-7609	329	7	h.	h.	PROPN
easat-7609	329	8	okano	okano	PROPN
easat-7609	329	9	,	,	PUNCT
easat-7609	329	10	n.	n.	PROPN
easat-7609	329	11	shimizu	shimizu	PROPN
easat-7609	329	12	,	,	PUNCT
easat-7609	329	13	y.	y.	PROPN
easat-7609	329	14	iwabuchi	iwabuchi	PROPN
easat-7609	329	15	,	,	PUNCT
easat-7609	329	16	and	and	CCONJ
easat-7609	329	17	j.	j.	PROPN
easat-7609	329	18	fukuda	fukuda	PROPN
easat-7609	329	19	,	,	PUNCT
easat-7609	329	20	"	"	PUNCT
easat-7609	329	21	target	target	NOUN
easat-7609	329	22	cost	cost	NOUN
easat-7609	329	23	management	management	NOUN
easat-7609	329	24	in	in	ADP
easat-7609	329	25	japanese	japanese	ADJ
easat-7609	329	26	companies	company	NOUN
easat-7609	329	27	:	:	PUNCT
easat-7609	329	28	current	current	ADJ
easat-7609	329	29	state	state	NOUN
easat-7609	329	30	of	of	ADP
easat-7609	329	31	the	the	DET
easat-7609	329	32	art	art	NOUN
easat-7609	329	33	,	,	PUNCT
easat-7609	329	34	"	"	PUNCT
easat-7609	329	35	management	management	NOUN
easat-7609	329	36	accounting	accounting	NOUN
easat-7609	329	37	research	research	NOUN
easat-7609	329	38	,	,	PUNCT
easat-7609	329	39	vol	vol	NOUN
easat-7609	329	40	.	.	PROPN
easat-7609	329	41	5	5	NUM
easat-7609	329	42	,	,	PUNCT
easat-7609	329	43	no	no	INTJ
easat-7609	329	44	.	.	NOUN
easat-7609	329	45	1	1	NUM
easat-7609	329	46	,	,	PUNCT
easat-7609	329	47	pp	pp	PROPN
easat-7609	329	48	.	.	PUNCT
easat-7609	330	1	67–81	67–81	NUM
easat-7609	330	2	,	,	PUNCT
easat-7609	330	3	2018	2018	NUM
easat-7609	330	4	.	.	PUNCT
easat-7609	331	1	[	[	X
easat-7609	331	2	17	17	NUM
easat-7609	331	3	]	]	X
easat-7609	331	4	b.	b.	PROPN
easat-7609	331	5	norhafiza	norhafiza	PROPN
easat-7609	331	6	and	and	CCONJ
easat-7609	331	7	j.	j.	PROPN
easat-7609	331	8	ruzita	ruzita	PROPN
easat-7609	331	9	,	,	PUNCT
easat-7609	331	10	"	"	PUNCT
easat-7609	331	11	implementation	implementation	NOUN
easat-7609	331	12	of	of	ADP
easat-7609	331	13	target	target	NOUN
easat-7609	331	14	cost	cost	NOUN
easat-7609	331	15	management	management	NOUN
easat-7609	331	16	in	in	ADP
easat-7609	331	17	a	a	DET
easat-7609	331	18	non	non	ADJ
easat-7609	331	19	-	-	ADJ
easat-7609	331	20	japanese	japanese	ADJ
easat-7609	331	21	environment	environment	NOUN
easat-7609	331	22	,	,	PUNCT
easat-7609	331	23	"	"	PUNCT
easat-7609	331	24	qualitative	qualitative	ADJ
easat-7609	331	25	research	research	NOUN
easat-7609	331	26	in	in	ADP
easat-7609	331	27	accounting	accounting	NOUN
easat-7609	331	28	&	&	CCONJ
easat-7609	331	29	management	management	NOUN
easat-7609	331	30	,	,	PUNCT
easat-7609	331	31	vol	vol	NOUN
easat-7609	331	32	.	.	PROPN
easat-7609	331	33	16	16	NUM
easat-7609	331	34	,	,	PUNCT
easat-7609	331	35	no	no	INTJ
easat-7609	331	36	.	.	NOUN
easat-7609	331	37	1	1	NUM
easat-7609	331	38	,	,	PUNCT
easat-7609	331	39	pp	pp	ADJ
easat-7609	331	40	.	.	PUNCT
easat-7609	332	1	35–59	35–59	NOUN
easat-7609	332	2	,	,	PUNCT
easat-7609	332	3	2019	2019	NUM
easat-7609	332	4	.	.	PUNCT
easat-7609	333	1	https://doi.org/10.1108/qram-02-2018-0017	https://doi.org/10.1108/qram-02-2018-0017	ADV
easat-7609	333	2	[	[	X
easat-7609	333	3	18	18	NUM
easat-7609	333	4	]	]	X
easat-7609	333	5	r.	r.	NOUN
easat-7609	333	6	atwi	atwi	PROPN
easat-7609	333	7	,	,	PUNCT
easat-7609	333	8	"	"	PUNCT
easat-7609	333	9	the	the	DET
easat-7609	333	10	role	role	NOUN
easat-7609	333	11	of	of	ADP
easat-7609	333	12	target	target	NOUN
easat-7609	333	13	costing	costing	NOUN
easat-7609	333	14	and	and	CCONJ
easat-7609	333	15	value	value	NOUN
easat-7609	333	16	analysis	analysis	NOUN
easat-7609	333	17	in	in	ADP
easat-7609	333	18	cost	cost	NOUN
easat-7609	333	19	reduction	reduction	NOUN
easat-7609	333	20	,	,	PUNCT
easat-7609	333	21	"	"	PUNCT
easat-7609	333	22	unpublished	unpublished	ADJ
easat-7609	333	23	master	master	NOUN
easat-7609	333	24	's	's	PART
easat-7609	333	25	thesis	thesis	NOUN
easat-7609	333	26	university	university	PROPN
easat-7609	333	27	of	of	ADP
easat-7609	333	28	hajj	hajj	PROPN
easat-7609	333	29	lakhdar	lakhdar	PROPN
easat-7609	333	30	,	,	PUNCT
easat-7609	333	31	2008	2008	NUM
easat-7609	333	32	.	.	PUNCT
easat-7609	334	1	[	[	X
easat-7609	334	2	19	19	NUM
easat-7609	334	3	]	]	X
easat-7609	334	4	e.	e.	PROPN
easat-7609	334	5	zamlat	zamlat	PROPN
easat-7609	334	6	,	,	PUNCT
easat-7609	334	7	"	"	PUNCT
easat-7609	334	8	modern	modern	ADJ
easat-7609	334	9	management	management	NOUN
easat-7609	334	10	accounting	accounting	NOUN
easat-7609	334	11	methods	method	NOUN
easat-7609	334	12	and	and	CCONJ
easat-7609	334	13	their	their	PRON
easat-7609	334	14	effect	effect	NOUN
easat-7609	334	15	on	on	ADP
easat-7609	334	16	improving	improve	VERB
easat-7609	334	17	the	the	DET
easat-7609	334	18	credit	credit	NOUN
easat-7609	334	19	efficiency	efficiency	NOUN
easat-7609	334	20	of	of	ADP
easat-7609	334	21	public	public	ADJ
easat-7609	334	22	shareholding	shareholding	NOUN
easat-7609	334	23	companies	company	NOUN
easat-7609	334	24	listed	list	VERB
easat-7609	334	25	on	on	ADP
easat-7609	334	26	the	the	DET
easat-7609	334	27	palestine	palestine	PROPN
easat-7609	334	28	exchange	exchange	PROPN
easat-7609	334	29	"	"	PUNCT
easat-7609	334	30	,	,	PUNCT
easat-7609	334	31	unpublished	unpublished	ADJ
easat-7609	334	32	master	master	NOUN
easat-7609	334	33	's	's	PART
easat-7609	334	34	thesis	thesis	NOUN
easat-7609	334	35	al	al	PROPN
easat-7609	334	36	-	-	PUNCT
easat-7609	334	37	azhar	azhar	PROPN
easat-7609	334	38	university	university	PROPN
easat-7609	334	39	,	,	PUNCT
easat-7609	334	40	2013	2013	NUM
easat-7609	334	41	.	.	PUNCT
easat-7609	335	1	[	[	X
easat-7609	335	2	20	20	NUM
easat-7609	335	3	]	]	PUNCT
easat-7609	335	4	m.	m.	NOUN
easat-7609	335	5	h.	h.	PROPN
easat-7609	335	6	ali	ali	PROPN
easat-7609	335	7	and	and	CCONJ
easat-7609	335	8	a.	a.	PROPN
easat-7609	335	9	m.	m.	PROPN
easat-7609	335	10	obaid	obaid	PROPN
easat-7609	335	11	,	,	PUNCT
easat-7609	335	12	"	"	PUNCT
easat-7609	335	13	the	the	DET
easat-7609	335	14	effect	effect	NOUN
easat-7609	335	15	of	of	ADP
easat-7609	335	16	target	target	NOUN
easat-7609	335	17	costing	cost	VERB
easat-7609	335	18	on	on	ADP
easat-7609	335	19	enhancing	enhance	VERB
easat-7609	335	20	competitive	competitive	ADJ
easat-7609	335	21	advantages	advantage	NOUN
easat-7609	335	22	,	,	PUNCT
easat-7609	335	23	"	"	PUNCT
easat-7609	335	24	journal	journal	NOUN
easat-7609	335	25	of	of	ADP
easat-7609	335	26	port	port	NOUN
easat-7609	335	27	science	science	NOUN
easat-7609	335	28	research	research	NOUN
easat-7609	335	29	,	,	PUNCT
easat-7609	335	30	vol	vol	NOUN
easat-7609	335	31	.	.	PROPN
easat-7609	335	32	4	4	NUM
easat-7609	335	33	,	,	PUNCT
easat-7609	335	34	no	no	INTJ
easat-7609	335	35	.	.	NOUN
easat-7609	335	36	4	4	NUM
easat-7609	335	37	,	,	PUNCT
easat-7609	335	38	pp	pp	ADJ
easat-7609	335	39	.	.	PUNCT
easat-7609	336	1	1–25	1–25	ADJ
easat-7609	336	2	,	,	PUNCT
easat-7609	336	3	2021	2021	NUM
easat-7609	336	4	.	.	PUNCT
easat-7609	337	1	https://doi.org/10.36371/port.2021.4.5	https://doi.org/10.36371/port.2021.4.5	PROPN
easat-7609	338	1	[	[	X
easat-7609	338	2	21	21	NUM
easat-7609	338	3	]	]	PUNCT
easat-7609	338	4	s.	s.	PROPN
easat-7609	338	5	h.	h.	PROPN
easat-7609	338	6	yoo	yoo	PROPN
easat-7609	338	7	,	,	PUNCT
easat-7609	338	8	h.	h.	PROPN
easat-7609	338	9	rhim	rhim	PROPN
easat-7609	338	10	,	,	PUNCT
easat-7609	338	11	and	and	CCONJ
easat-7609	338	12	m.	m.	PROPN
easat-7609	338	13	s.	s.	PROPN
easat-7609	338	14	park	park	PROPN
easat-7609	338	15	,	,	PUNCT
easat-7609	338	16	"	"	PUNCT
easat-7609	338	17	sustainable	sustainable	ADJ
easat-7609	338	18	waste	waste	NOUN
easat-7609	338	19	and	and	CCONJ
easat-7609	338	20	cost	cost	NOUN
easat-7609	338	21	reduction	reduction	NOUN
easat-7609	338	22	strategies	strategy	NOUN
easat-7609	338	23	in	in	ADP
easat-7609	338	24	a	a	DET
easat-7609	338	25	strategic	strategic	ADJ
easat-7609	338	26	buyer	buyer	NOUN
easat-7609	338	27	-	-	PUNCT
easat-7609	338	28	supplier	supplier	NOUN
easat-7609	338	29	relationship	relationship	NOUN
easat-7609	338	30	,	,	PUNCT
easat-7609	338	31	"	"	PUNCT
easat-7609	338	32	journal	journal	NOUN
easat-7609	338	33	of	of	ADP
easat-7609	338	34	cleaner	clean	ADJ
easat-7609	338	35	production	production	NOUN
easat-7609	338	36	,	,	PUNCT
easat-7609	338	37	vol	vol	NOUN
easat-7609	338	38	.	.	PROPN
easat-7609	338	39	237	237	NUM
easat-7609	338	40	,	,	PUNCT
easat-7609	338	41	pp	pp	ADJ
easat-7609	338	42	.	.	PUNCT
easat-7609	339	1	1–11	1–11	PROPN
easat-7609	339	2	,	,	PUNCT
easat-7609	339	3	2019	2019	NUM
easat-7609	339	4	.	.	PUNCT
easat-7609	340	1	[	[	X
easat-7609	340	2	22	22	NUM
easat-7609	340	3	]	]	X
easat-7609	340	4	c.	c.	PROPN
easat-7609	340	5	t.	t.	PROPN
easat-7609	340	6	horngren	horngren	PROPN
easat-7609	340	7	,	,	PUNCT
easat-7609	340	8	g.	g.	PROPN
easat-7609	340	9	foster	foster	PROPN
easat-7609	340	10	,	,	PUNCT
easat-7609	340	11	s.	s.	PROPN
easat-7609	340	12	m.	m.	PROPN
easat-7609	340	13	datar	datar	PROPN
easat-7609	340	14	,	,	PUNCT
easat-7609	340	15	m.	m.	PROPN
easat-7609	340	16	rajan	rajan	PROPN
easat-7609	340	17	,	,	PUNCT
easat-7609	340	18	c.	c.	PROPN
easat-7609	340	19	ittner	ittner	PROPN
easat-7609	340	20	,	,	PUNCT
easat-7609	340	21	and	and	CCONJ
easat-7609	340	22	a.	a.	NOUN
easat-7609	340	23	a.	a.	PROPN
easat-7609	340	24	baldwin	baldwin	PROPN
easat-7609	340	25	,	,	PUNCT
easat-7609	340	26	cost	cost	NOUN
easat-7609	340	27	accounting	accounting	NOUN
easat-7609	340	28	:	:	PUNCT
easat-7609	340	29	a	a	DET
easat-7609	340	30	managerial	managerial	ADJ
easat-7609	340	31	emphasis	emphasis	NOUN
easat-7609	340	32	,	,	PUNCT
easat-7609	340	33	14th	14th	ADJ
easat-7609	340	34	ed	ed	NOUN
easat-7609	340	35	.	.	PUNCT
easat-7609	341	1	pearson	pearson	PROPN
easat-7609	341	2	education	education	PROPN
easat-7609	341	3	,	,	PUNCT
easat-7609	341	4	2010	2010	NUM
easat-7609	341	5	.	.	PUNCT
easat-7609	342	1	[	[	X
easat-7609	342	2	23	23	NUM
easat-7609	342	3	]	]	PUNCT
easat-7609	342	4	h.	h.	PROPN
easat-7609	342	5	s.	s.	PROPN
easat-7609	342	6	al	al	PROPN
easat-7609	342	7	-	-	PUNCT
easat-7609	342	8	amari	amari	PROPN
easat-7609	342	9	,	,	PUNCT
easat-7609	342	10	h.	h.	PROPN
easat-7609	342	11	r.	r.	PROPN
easat-7609	342	12	al	al	PROPN
easat-7609	342	13	-	-	PUNCT
easat-7609	342	14	sariti	sariti	NOUN
easat-7609	342	15	,	,	PUNCT
easat-7609	342	16	and	and	CCONJ
easat-7609	342	17	i.	i.	PROPN
easat-7609	342	18	a.	a.	PROPN
easat-7609	342	19	al	al	PROPN
easat-7609	342	20	-	-	PUNCT
easat-7609	342	21	danfoor	danfoor	NOUN
easat-7609	342	22	,	,	PUNCT
easat-7609	342	23	"	"	PUNCT
easat-7609	342	24	the	the	DET
easat-7609	342	25	extent	extent	NOUN
easat-7609	342	26	of	of	ADP
easat-7609	342	27	the	the	DET
easat-7609	342	28	availability	availability	NOUN
easat-7609	342	29	of	of	ADP
easat-7609	342	30	the	the	DET
easat-7609	342	31	requirements	requirement	NOUN
easat-7609	342	32	for	for	ADP
easat-7609	342	33	applying	apply	VERB
easat-7609	342	34	the	the	DET
easat-7609	342	35	tc	tc	NOUN
easat-7609	342	36	in	in	ADP
easat-7609	342	37	libyan	libyan	ADJ
easat-7609	342	38	industrial	industrial	ADJ
easat-7609	342	39	companies	company	NOUN
easat-7609	342	40	,	,	PUNCT
easat-7609	342	41	"	"	PUNCT
easat-7609	342	42	journal	journal	NOUN
easat-7609	342	43	of	of	ADP
easat-7609	342	44	academic	academic	ADJ
easat-7609	342	45	research	research	NOUN
easat-7609	342	46	,	,	PUNCT
easat-7609	342	47	pp	pp	PROPN
easat-7609	342	48	.	.	PUNCT
easat-7609	343	1	47–61	47–61	NUM
easat-7609	343	2	,	,	PUNCT
easat-7609	343	3	2019	2019	NUM
easat-7609	343	4	.	.	PUNCT
easat-7609	343	5	https://doi.org/10.12816/0055592	https://doi.org/10.12816/0055592	NOUN
easat-7609	344	1	[	[	X
easat-7609	344	2	24	24	NUM
easat-7609	344	3	]	]	PUNCT
easat-7609	344	4	m.	m.	NOUN
easat-7609	344	5	birasnav	birasnav	PROPN
easat-7609	344	6	,	,	PUNCT
easat-7609	344	7	"	"	PUNCT
easat-7609	344	8	relationship	relationship	NOUN
easat-7609	344	9	between	between	ADP
easat-7609	344	10	transformational	transformational	ADJ
easat-7609	344	11	leadership	leadership	NOUN
easat-7609	344	12	behaviors	behavior	NOUN
easat-7609	344	13	and	and	CCONJ
easat-7609	344	14	manufacturing	manufacturing	NOUN
easat-7609	344	15	strategy	strategy	NOUN
easat-7609	344	16	,	,	PUNCT
easat-7609	344	17	"	"	PUNCT
easat-7609	344	18	international	international	ADJ
easat-7609	344	19	journal	journal	NOUN
easat-7609	344	20	of	of	ADP
easat-7609	344	21	organizational	organizational	ADJ
easat-7609	344	22	analysis	analysis	NOUN
easat-7609	344	23	,	,	PUNCT
easat-7609	344	24	vol	vol	NOUN
easat-7609	344	25	.	.	PROPN
easat-7609	344	26	22	22	NUM
easat-7609	344	27	,	,	PUNCT
easat-7609	344	28	no	no	INTJ
easat-7609	344	29	.	.	NOUN
easat-7609	344	30	2	2	NUM
easat-7609	344	31	,	,	PUNCT
easat-7609	344	32	pp	pp	ADJ
easat-7609	344	33	.	.	PUNCT
easat-7609	345	1	205–223	205–223	NUM
easat-7609	345	2	,	,	PUNCT
easat-7609	345	3	2012	2012	NUM
easat-7609	345	4	.	.	PUNCT
easat-7609	346	1	https://doi.org/10.1108/ijoa-10-2011-0520	https://doi.org/10.1108/ijoa-10-2011-0520	X
easat-7609	347	1	[	[	X
easat-7609	347	2	25	25	NUM
easat-7609	347	3	]	]	X
easat-7609	347	4	h.	h.	PROPN
easat-7609	347	5	m.	m.	PROPN
easat-7609	347	6	awan	awan	PROPN
easat-7609	347	7	,	,	PUNCT
easat-7609	347	8	m.	m.	NOUN
easat-7609	347	9	i.	i.	PROPN
easat-7609	347	10	bhatti	bhatti	PROPN
easat-7609	347	11	,	,	PUNCT
easat-7609	347	12	and	and	CCONJ
easat-7609	347	13	k.	k.	PROPN
easat-7609	347	14	s.	s.	PROPN
easat-7609	347	15	bukhari	bukhari	PROPN
easat-7609	347	16	,	,	PUNCT
easat-7609	347	17	"	"	PUNCT
easat-7609	347	18	the	the	DET
easat-7609	347	19	relationship	relationship	NOUN
easat-7609	347	20	between	between	ADP
easat-7609	347	21	target	target	NOUN
easat-7609	347	22	costing	costing	NOUN
easat-7609	347	23	and	and	CCONJ
easat-7609	347	24	competitive	competitive	ADJ
easat-7609	347	25	advantage	advantage	NOUN
easat-7609	347	26	:	:	PUNCT
easat-7609	347	27	empirical	empirical	ADJ
easat-7609	347	28	evidence	evidence	NOUN
easat-7609	347	29	from	from	ADP
easat-7609	347	30	pakistani	pakistani	ADJ
easat-7609	347	31	manufacturing	manufacturing	NOUN
easat-7609	347	32	firms	firm	NOUN
easat-7609	347	33	,	,	PUNCT
easat-7609	347	34	"	"	PUNCT
easat-7609	347	35	international	international	ADJ
easat-7609	347	36	journal	journal	NOUN
easat-7609	347	37	of	of	ADP
easat-7609	347	38	business	business	NOUN
easat-7609	347	39	and	and	CCONJ
easat-7609	347	40	management	management	NOUN
easat-7609	347	41	,	,	PUNCT
easat-7609	347	42	vol	vol	NOUN
easat-7609	347	43	.	.	PROPN
easat-7609	347	44	14	14	NUM
easat-7609	347	45	,	,	PUNCT
easat-7609	347	46	no	no	INTJ
easat-7609	347	47	.	.	NOUN
easat-7609	347	48	1	1	NUM
easat-7609	347	49	,	,	PUNCT
easat-7609	347	50	pp	pp	ADJ
easat-7609	347	51	.	.	PUNCT
easat-7609	348	1	1–10	1–10	NOUN
easat-7609	348	2	,	,	PUNCT
easat-7609	348	3	2019	2019	NUM
easat-7609	348	4	.	.	PUNCT
easat-7609	349	1	https://doi.org/10.5539/ijbm.v14n1p1	https://doi.org/10.5539/ijbm.v14n1p1	VERB
easat-7609	349	2	[	[	X
easat-7609	349	3	26	26	NUM
easat-7609	349	4	]	]	PUNCT
easat-7609	349	5	m.	m.	PROPN
easat-7609	349	6	f.	f.	PROPN
easat-7609	349	7	haider	haider	PROPN
easat-7609	349	8	,	,	PUNCT
easat-7609	349	9	information	information	NOUN
easat-7609	349	10	systems	system	NOUN
easat-7609	349	11	:	:	PUNCT
easat-7609	349	12	an	an	DET
easat-7609	349	13	approach	approach	NOUN
easat-7609	349	14	to	to	ADP
easat-7609	349	15	achieving	achieve	VERB
easat-7609	349	16	competitive	competitive	ADJ
easat-7609	349	17	advantage	advantage	NOUN
easat-7609	349	18	.	.	PUNCT
easat-7609	350	1	university	university	NOUN
easat-7609	350	2	house	house	NOUN
easat-7609	350	3	,	,	PUNCT
easat-7609	350	4	2020	2020	NUM
easat-7609	350	5	.	.	PUNCT
easat-7609	351	1	[	[	X
easat-7609	351	2	27	27	NUM
easat-7609	351	3	]	]	X
easat-7609	351	4	f.	f.	PROPN
easat-7609	351	5	i.	i.	PROPN
easat-7609	351	6	al	al	PROPN
easat-7609	351	7	-	-	PUNCT
easat-7609	351	8	hamiri	hamiri	PROPN
easat-7609	351	9	,	,	PUNCT
easat-7609	351	10	"	"	PUNCT
easat-7609	351	11	cost	cost	NOUN
easat-7609	351	12	reduction	reduction	NOUN
easat-7609	351	13	using	use	VERB
easat-7609	351	14	target	target	NOUN
easat-7609	351	15	costing	costing	NOUN
easat-7609	351	16	:	:	PUNCT
easat-7609	351	17	an	an	DET
easat-7609	351	18	applied	apply	VERB
easat-7609	351	19	study	study	NOUN
easat-7609	351	20	in	in	ADP
easat-7609	351	21	beko	beko	PROPN
easat-7609	351	22	motor	motor	PROPN
easat-7609	351	23	oil	oil	NOUN
easat-7609	351	24	company	company	NOUN
easat-7609	351	25	in	in	ADP
easat-7609	351	26	diyala	diyala	PROPN
easat-7609	351	27	,	,	PUNCT
easat-7609	351	28	"	"	PUNCT
easat-7609	351	29	journal	journal	NOUN
easat-7609	351	30	of	of	ADP
easat-7609	351	31	management	management	NOUN
easat-7609	351	32	and	and	CCONJ
easat-7609	351	33	economics	economic	NOUN
easat-7609	351	34	,	,	PUNCT
easat-7609	351	35	vol	vol	NOUN
easat-7609	351	36	.	.	PROPN
easat-7609	351	37	40	40	NUM
easat-7609	351	38	,	,	PUNCT
easat-7609	351	39	no	no	INTJ
easat-7609	351	40	.	.	NOUN
easat-7609	351	41	110	110	NUM
easat-7609	351	42	,	,	PUNCT
easat-7609	351	43	pp	pp	ADJ
easat-7609	351	44	.	.	PUNCT
easat-7609	352	1	175–284	175–284	NUM
easat-7609	352	2	,	,	PUNCT
easat-7609	352	3	2017	2017	NUM
easat-7609	352	4	.	.	PUNCT
easat-7609	353	1	https://doi.org/10.1201/978020373737813	https://doi.org/10.1201/978020373737813	X
easat-7609	353	2	https://doi.org/10.37547/marketing-fmmej-05-04-02	https://doi.org/10.37547/marketing-fmmej-05-04-02	PROPN
easat-7609	353	3	https://doi.org/10.1108/ijaim.2011.36619baa.012	https://doi.org/10.1108/ijaim.2011.36619baa.012	NOUN
easat-7609	353	4	https://doi.org/10.1201/9780203737873-10	https://doi.org/10.1201/9780203737873-10	ADJ
easat-7609	353	5	https://doi.org/10.55643/fcaptp.6.53.2023.4144	https://doi.org/10.55643/fcaptp.6.53.2023.4144	X
easat-7609	353	6	https://doi.org/10.52113/6/2022-12-4/158-172	https://doi.org/10.52113/6/2022-12-4/158-172	NOUN
easat-7609	353	7	https://doi.org/10.26668/businessreview/2023.v8i6.2086	https://doi.org/10.26668/businessreview/2023.v8i6.2086	ADJ
easat-7609	353	8	https://doi.org/10.1504/ijbex.2020.109216	https://doi.org/10.1504/ijbex.2020.109216	PROPN
easat-7609	353	9	https://doi.org/10.18488/journal.171.2020.31.30.38	https://doi.org/10.18488/journal.171.2020.31.30.38	NUM
easat-7609	353	10	https://doi.org/10.24191/apmaj.v14i2-08	https://doi.org/10.24191/apmaj.v14i2-08	NOUN
easat-7609	353	11	https://doi.org/10.1108/jbsed-11-2022-0121	https://doi.org/10.1108/jbsed-11-2022-0121	ADV
easat-7609	354	1	https://doi.org/10.53730/ijhs.v6ns6.10921	https://doi.org/10.53730/ijhs.v6ns6.10921	PROPN
easat-7609	354	2	https://doi.org/10.1108/qram-02-2018-0017	https://doi.org/10.1108/qram-02-2018-0017	PROPN
easat-7609	354	3	https://doi.org/10.36371/port.2021.4.5	https://doi.org/10.36371/port.2021.4.5	PROPN
easat-7609	354	4	https://doi.org/10.12816/0055592	https://doi.org/10.12816/0055592	PART
easat-7609	354	5	https://doi.org/10.1108/ijoa-10-2011-0520	https://doi.org/10.1108/ijoa-10-2011-0520	NOUN
easat-7609	354	6	https://doi.org/10.5539/ijbm.v14n1p1	https://doi.org/10.5539/ijbm.v14n1p1	NOUN
easat-7609	354	7	https://doi.org/10.1201/9780203737378-13	https://doi.org/10.1201/9780203737378-13	PROPN
easat-7609	354	8	https://doi.org/10.1201/9780203737378-13	https://doi.org/10.1201/9780203737378-13	PROPN
easat-7609	354	9	2898	2898	NUM
easat-7609	354	10	edelweiss	edelweiss	PROPN
easat-7609	354	11	applied	apply	VERB
easat-7609	354	12	science	science	NOUN
easat-7609	354	13	and	and	CCONJ
easat-7609	354	14	technology	technology	NOUN
easat-7609	354	15	issn	issn	PROPN
easat-7609	354	16	:	:	PUNCT
easat-7609	354	17	2576	2576	NUM
easat-7609	354	18	-	-	SYM
easat-7609	354	19	8484	8484	NUM
easat-7609	354	20	vol	vol	NOUN
easat-7609	354	21	.	.	PROPN
easat-7609	355	1	9	9	NUM
easat-7609	355	2	,	,	PUNCT
easat-7609	355	3	no	no	INTJ
easat-7609	355	4	.	.	NOUN
easat-7609	355	5	5	5	NUM
easat-7609	355	6	:	:	SYM
easat-7609	355	7	2886	2886	NUM
easat-7609	355	8	-	-	SYM
easat-7609	355	9	2898	2898	NUM
easat-7609	355	10	,	,	PUNCT
easat-7609	355	11	2025	2025	NUM
easat-7609	355	12	doi	doi	NOUN
easat-7609	355	13	:	:	PUNCT
easat-7609	355	14	10.55214/25768484.v9i5.7609	10.55214/25768484.v9i5.7609	NUM
easat-7609	355	15	©	©	PROPN
easat-7609	355	16	2025	2025	NUM
easat-7609	355	17	by	by	ADP
easat-7609	355	18	the	the	DET
easat-7609	355	19	authors	author	NOUN
easat-7609	355	20	;	;	PUNCT
easat-7609	355	21	licensee	licensee	PROPN
easat-7609	355	22	learning	learning	NOUN
easat-7609	355	23	gate	gate	NOUN
easat-7609	356	1	[	[	X
easat-7609	356	2	28	28	NUM
easat-7609	356	3	]	]	X
easat-7609	356	4	s.	s.	PROPN
easat-7609	356	5	darouch	darouch	PROPN
easat-7609	356	6	,	,	PUNCT
easat-7609	356	7	"	"	PUNCT
easat-7609	356	8	modern	modern	ADJ
easat-7609	356	9	management	management	NOUN
easat-7609	356	10	accounting	accounting	NOUN
easat-7609	356	11	mechanisms	mechanism	NOUN
easat-7609	356	12	for	for	ADP
easat-7609	356	13	achieving	achieve	VERB
easat-7609	356	14	competitive	competitive	ADJ
easat-7609	356	15	advantage	advantage	NOUN
easat-7609	356	16	:	:	PUNCT
easat-7609	356	17	a	a	DET
easat-7609	356	18	case	case	NOUN
easat-7609	356	19	study	study	NOUN
easat-7609	356	20	of	of	ADP
easat-7609	356	21	shafaq	shafaq	NOUN
easat-7609	356	22	battery	battery	NOUN
easat-7609	356	23	manufacturing	manufacturing	NOUN
easat-7609	356	24	institution	institution	NOUN
easat-7609	356	25	"	"	PUNCT
easat-7609	356	26	,	,	PUNCT
easat-7609	356	27	unpublished	unpublished	ADJ
easat-7609	356	28	master	master	NOUN
easat-7609	356	29	's	's	PART
easat-7609	356	30	thesis	thesis	NOUN
easat-7609	356	31	university	university	NOUN
easat-7609	356	32	of	of	ADP
easat-7609	356	33	oum	oum	PROPN
easat-7609	356	34	el	el	PROPN
easat-7609	356	35	bouaghi	bouaghi	PROPN
easat-7609	356	36	,	,	PUNCT
easat-7609	356	37	2016	2016	NUM
easat-7609	356	38	.	.	PUNCT
easat-7609	357	1	[	[	X
easat-7609	357	2	29	29	NUM
easat-7609	357	3	]	]	PUNCT
easat-7609	357	4	s.	s.	PROPN
easat-7609	357	5	k.	k.	PROPN
easat-7609	357	6	koudid	koudid	PROPN
easat-7609	357	7	,	,	PUNCT
easat-7609	357	8	"	"	PUNCT
easat-7609	357	9	target	target	NOUN
easat-7609	357	10	costing	costing	NOUN
easat-7609	357	11	and	and	CCONJ
easat-7609	357	12	its	its	PRON
easat-7609	357	13	role	role	NOUN
easat-7609	357	14	in	in	ADP
easat-7609	357	15	cost	cost	NOUN
easat-7609	357	16	leadership	leadership	NOUN
easat-7609	357	17	strategy	strategy	NOUN
easat-7609	357	18	:	:	PUNCT
easat-7609	357	19	a	a	DET
easat-7609	357	20	field	field	NOUN
easat-7609	357	21	study	study	NOUN
easat-7609	357	22	on	on	ADP
easat-7609	357	23	industrial	industrial	ADJ
easat-7609	357	24	companies	company	NOUN
easat-7609	357	25	in	in	ADP
easat-7609	357	26	khartoum	khartoum	PROPN
easat-7609	357	27	state	state	NOUN
easat-7609	357	28	,	,	PUNCT
easat-7609	357	29	"	"	PUNCT
easat-7609	357	30	unpublished	unpublished	ADJ
easat-7609	357	31	master	master	NOUN
easat-7609	357	32	's	's	PART
easat-7609	357	33	thesis	thesis	NOUN
easat-7609	357	34	.	.	PUNCT
easat-7609	358	1	sudan	sudan	PROPN
easat-7609	358	2	university	university	PROPN
easat-7609	358	3	of	of	ADP
easat-7609	358	4	science	science	NOUN
easat-7609	358	5	and	and	CCONJ
easat-7609	358	6	technology	technology	NOUN
easat-7609	358	7	,	,	PUNCT
easat-7609	358	8	2016	2016	NUM
easat-7609	358	9	.	.	PUNCT
easat-7609	359	1	[	[	X
easat-7609	359	2	30	30	NUM
easat-7609	359	3	]	]	X
easat-7609	359	4	r.	r.	PROPN
easat-7609	359	5	abdul	abdul	PROPN
easat-7609	359	6	samad	samad	PROPN
easat-7609	359	7	,	,	PUNCT
easat-7609	359	8	"	"	PUNCT
easat-7609	359	9	the	the	DET
easat-7609	359	10	importance	importance	NOUN
easat-7609	359	11	of	of	ADP
easat-7609	359	12	the	the	DET
easat-7609	359	13	target	target	NOUN
easat-7609	359	14	costing	cost	VERB
easat-7609	359	15	system	system	NOUN
easat-7609	359	16	in	in	ADP
easat-7609	359	17	enhancing	enhance	VERB
easat-7609	359	18	competitiveness	competitiveness	NOUN
easat-7609	359	19	:	:	PUNCT
easat-7609	359	20	a	a	DET
easat-7609	359	21	case	case	NOUN
easat-7609	359	22	study	study	NOUN
easat-7609	359	23	of	of	ADP
easat-7609	359	24	almuruj	almuruj	NOUN
easat-7609	359	25	dairy	dairy	NOUN
easat-7609	359	26	and	and	CCONJ
easat-7609	359	27	its	its	PRON
easat-7609	359	28	derivatives	derivative	NOUN
easat-7609	359	29	"	"	PUNCT
easat-7609	359	30	,	,	PUNCT
easat-7609	359	31	unpublished	unpublished	ADJ
easat-7609	359	32	master	master	NOUN
easat-7609	359	33	's	's	PART
easat-7609	359	34	thesis	thesis	NOUN
easat-7609	359	35	.	.	PUNCT
easat-7609	360	1	belhadj	belhadj	PROPN
easat-7609	360	2	bouchaib	bouchaib	PROPN
easat-7609	360	3	university	university	NOUN
easat-7609	360	4	,	,	PUNCT
easat-7609	360	5	2024	2024	NUM
easat-7609	360	6	.	.	PUNCT
easat-7609	361	1	[	[	X
easat-7609	361	2	31	31	NUM
easat-7609	361	3	]	]	PUNCT
easat-7609	361	4	t.	t.	PROPN
easat-7609	361	5	s.	s.	PROPN
easat-7609	361	6	zaytoun	zaytoun	PROPN
easat-7609	361	7	,	,	PUNCT
easat-7609	361	8	"	"	PUNCT
easat-7609	361	9	the	the	DET
easat-7609	361	10	role	role	NOUN
easat-7609	361	11	of	of	ADP
easat-7609	361	12	target	target	NOUN
easat-7609	361	13	costing	cost	VERB
easat-7609	361	14	in	in	ADP
easat-7609	361	15	achieving	achieve	VERB
easat-7609	361	16	competitive	competitive	ADJ
easat-7609	361	17	advantage	advantage	NOUN
easat-7609	361	18	:	:	PUNCT
easat-7609	361	19	a	a	DET
easat-7609	361	20	case	case	NOUN
easat-7609	361	21	study	study	NOUN
easat-7609	361	22	of	of	ADP
easat-7609	361	23	saidal	saidal	ADJ
easat-7609	361	24	production	production	NOUN
easat-7609	361	25	complex	complex	NOUN
easat-7609	361	26	in	in	ADP
easat-7609	361	27	medea	medea	PROPN
easat-7609	361	28	,	,	PUNCT
easat-7609	361	29	"	"	PUNCT
easat-7609	361	30	unpublished	unpublished	ADJ
easat-7609	361	31	master	master	NOUN
easat-7609	361	32	's	's	PART
easat-7609	361	33	thesis	thesis	NOUN
easat-7609	361	34	university	university	PROPN
easat-7609	361	35	of	of	ADP
easat-7609	361	36	yahia	yahia	PROPN
easat-7609	361	37	fares	fares	PROPN
easat-7609	361	38	medea	medea	PROPN
easat-7609	361	39	,	,	PUNCT
easat-7609	361	40	2023	2023	NUM
easat-7609	361	41	.	.	PUNCT
easat-7609	362	1	[	[	X
easat-7609	362	2	32	32	NUM
easat-7609	362	3	]	]	PUNCT
easat-7609	362	4	b.	b.	PROPN
easat-7609	362	5	m.	m.	PROPN
easat-7609	362	6	tarawneh	tarawneh	PROPN
easat-7609	362	7	,	,	PUNCT
easat-7609	362	8	"	"	PUNCT
easat-7609	362	9	target	target	NOUN
easat-7609	362	10	costing	costing	NOUN
easat-7609	362	11	is	be	AUX
easat-7609	362	12	an	an	DET
easat-7609	362	13	integrated	integrated	ADJ
easat-7609	362	14	approach	approach	NOUN
easat-7609	362	15	to	to	PART
easat-7609	362	16	cost	cost	VERB
easat-7609	362	17	management	management	NOUN
easat-7609	362	18	and	and	CCONJ
easat-7609	362	19	achieving	achieve	VERB
easat-7609	362	20	competitive	competitive	ADJ
easat-7609	362	21	advantage	advantage	NOUN
easat-7609	362	22	for	for	ADP
easat-7609	362	23	industrial	industrial	ADJ
easat-7609	362	24	institutions	institution	NOUN
easat-7609	362	25	,	,	PUNCT
easat-7609	362	26	"	"	PUNCT
easat-7609	362	27	al	al	PROPN
easat-7609	362	28	-	-	PUNCT
easat-7609	362	29	jinan	jinan	PROPN
easat-7609	362	30	journal	journal	PROPN
easat-7609	362	31	,	,	PUNCT
easat-7609	362	32	vol	vol	NOUN
easat-7609	362	33	.	.	PROPN
easat-7609	362	34	14	14	NUM
easat-7609	362	35	,	,	PUNCT
easat-7609	362	36	pp	pp	ADJ
easat-7609	362	37	.	.	PUNCT
easat-7609	363	1	207–229	207–229	NUM
easat-7609	363	2	,	,	PUNCT
easat-7609	363	3	2021	2021	NUM
easat-7609	363	4	.	.	PUNCT
easat-7609	364	1	https://doi.org/10.37547/marketing-fmmej05-04-02	https://doi.org/10.37547/marketing-fmmej05-04-02	NOUN
easat-7609	365	1	[	[	X
easat-7609	365	2	33	33	NUM
easat-7609	365	3	]	]	PUNCT
easat-7609	365	4	a.	a.	PROPN
easat-7609	365	5	h.	h.	PROPN
easat-7609	365	6	al	al	PROPN
easat-7609	365	7	-	-	PUNCT
easat-7609	365	8	mohammadi	mohammadi	PROPN
easat-7609	365	9	and	and	CCONJ
easat-7609	365	10	s.	s.	PROPN
easat-7609	365	11	s.	s.	PROPN
easat-7609	365	12	al	al	PROPN
easat-7609	365	13	-	-	PROPN
easat-7609	365	14	rubaie	rubaie	PROPN
easat-7609	365	15	,	,	PUNCT
easat-7609	365	16	"	"	PUNCT
easat-7609	365	17	using	use	VERB
easat-7609	365	18	target	target	NOUN
easat-7609	365	19	costing	cost	VERB
easat-7609	365	20	techniques	technique	NOUN
easat-7609	365	21	to	to	PART
easat-7609	365	22	achieve	achieve	VERB
easat-7609	365	23	competitive	competitive	ADJ
easat-7609	365	24	advantage	advantage	NOUN
easat-7609	365	25	:	:	PUNCT
easat-7609	365	26	an	an	DET
easat-7609	365	27	applied	apply	VERB
easat-7609	365	28	study	study	NOUN
easat-7609	365	29	at	at	ADP
easat-7609	365	30	the	the	DET
easat-7609	365	31	general	general	ADJ
easat-7609	365	32	company	company	NOUN
easat-7609	365	33	for	for	ADP
easat-7609	365	34	automotive	automotive	ADJ
easat-7609	365	35	industries	industry	NOUN
easat-7609	365	36	,	,	PUNCT
easat-7609	365	37	"	"	PUNCT
easat-7609	365	38	college	college	NOUN
easat-7609	365	39	of	of	ADP
easat-7609	365	40	science	science	PROPN
easat-7609	365	41	journal	journal	PROPN
easat-7609	365	42	,	,	PUNCT
easat-7609	365	43	vol	vol	NOUN
easat-7609	365	44	.	.	PROPN
easat-7609	365	45	12	12	NUM
easat-7609	365	46	,	,	PUNCT
easat-7609	365	47	no	no	INTJ
easat-7609	365	48	.	.	NOUN
easat-7609	365	49	2	2	NUM
easat-7609	365	50	,	,	PUNCT
easat-7609	365	51	pp	pp	PROPN
easat-7609	365	52	.	.	PUNCT
easat-7609	366	1	1–14	1–14	PROPN
easat-7609	366	2	,	,	PUNCT
easat-7609	366	3	2020	2020	NUM
easat-7609	366	4	.	.	PUNCT
easat-7609	367	1	https://doi.org/10.51958/aaujbl2020v4i2p5	https://doi.org/10.51958/aaujbl2020v4i2p5	X
easat-7609	367	2	https://doi.org/10.37547/marketing-fmmej-05-04-02	https://doi.org/10.37547/marketing-fmmej-05-04-02	PROPN
easat-7609	367	3	https://doi.org/10.37547/marketing-fmmej-05-04-02	https://doi.org/10.37547/marketing-fmmej-05-04-02	ADJ
easat-7609	367	4	https://doi.org/10.51958/aaujbl2020v4i2p5	https://doi.org/10.51958/aaujbl2020v4i2p5	NOUN