id	sid	tid	token	lemma	pos
fueconorg-1258	1	1	plane	plane	NOUN
fueconorg-1258	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-1258	1	3	waves	wave	NOUN
fueconorg-1258	1	4	in	in	ADP
fueconorg-1258	1	5	infinite	infinite	ADJ
fueconorg-1258	1	6	half	half	ADJ
fueconorg-1258	1	7	-	-	PUNCT
fueconorg-1258	1	8	space	space	NOUN
fueconorg-1258	1	9	caused	cause	VERB
fueconorg-1258	1	10	facta	facta	PROPN
fueconorg-1258	1	11	universitatis	universitatis	PROPN
fueconorg-1258	1	12	series	series	NOUN
fueconorg-1258	1	13	:	:	PUNCT
fueconorg-1258	1	14	economics	economic	NOUN
fueconorg-1258	1	15	and	and	CCONJ
fueconorg-1258	1	16	organization	organization	NOUN
fueconorg-1258	1	17	vol	vol	NOUN
fueconorg-1258	1	18	.	.	PROPN
fueconorg-1258	2	1	13	13	NUM
fueconorg-1258	2	2	,	,	PUNCT
fueconorg-1258	2	3	no	no	DET
fueconorg-1258	2	4	1	1	NUM
fueconorg-1258	2	5	,	,	PUNCT
fueconorg-1258	2	6	2016	2016	NUM
fueconorg-1258	2	7	,	,	PUNCT
fueconorg-1258	2	8	pp	pp	ADJ
fueconorg-1258	2	9	.	.	PUNCT
fueconorg-1258	3	1	45	45	NUM
fueconorg-1258	3	2	57	57	NUM
fueconorg-1258	3	3	time	time	NOUN
fueconorg-1258	3	4	-	-	PUNCT
fueconorg-1258	3	5	driven	drive	VERB
fueconorg-1258	3	6	activity	activity	NOUN
fueconorg-1258	3	7	-	-	PUNCT
fueconorg-1258	3	8	based	base	VERB
fueconorg-1258	3	9	costing	costing	NOUN
fueconorg-1258	3	10	as	as	ADP
fueconorg-1258	3	11	a	a	DET
fueconorg-1258	3	12	tool	tool	NOUN
fueconorg-1258	3	13	of	of	ADP
fueconorg-1258	3	14	building	build	VERB
fueconorg-1258	3	15	an	an	DET
fueconorg-1258	3	16	integrated	integrate	VERB
fueconorg-1258	3	17	management	management	NOUN
fueconorg-1258	3	18	system	system	NOUN
fueconorg-1258	3	19			PUNCT
fueconorg-1258	3	20	udc	udc	NOUN
fueconorg-1258	3	21	657.474:005	657.474:005	NUM
fueconorg-1258	3	22	mirjana	mirjana	PROPN
fueconorg-1258	3	23	todorović	todorović	PROPN
fueconorg-1258	3	24	faculty	faculty	NOUN
fueconorg-1258	3	25	of	of	ADP
fueconorg-1258	3	26	economics	economic	NOUN
fueconorg-1258	3	27	,	,	PUNCT
fueconorg-1258	3	28	university	university	NOUN
fueconorg-1258	3	29	of	of	ADP
fueconorg-1258	3	30	kragujevac	kragujevac	PROPN
fueconorg-1258	3	31	,	,	PUNCT
fueconorg-1258	3	32	serbia	serbia	PROPN
fueconorg-1258	3	33	abstract	abstract	ADJ
fueconorg-1258	3	34	.	.	PUNCT
fueconorg-1258	4	1	the	the	DET
fueconorg-1258	4	2	implementation	implementation	NOUN
fueconorg-1258	4	3	of	of	ADP
fueconorg-1258	4	4	the	the	DET
fueconorg-1258	4	5	defined	define	VERB
fueconorg-1258	4	6	strategies	strategy	NOUN
fueconorg-1258	4	7	and	and	CCONJ
fueconorg-1258	4	8	achieving	achieve	VERB
fueconorg-1258	4	9	operational	operational	ADJ
fueconorg-1258	4	10	excellence	excellence	NOUN
fueconorg-1258	4	11	are	be	AUX
fueconorg-1258	4	12	inextricably	inextricably	ADV
fueconorg-1258	4	13	linked	link	VERB
fueconorg-1258	4	14	and	and	CCONJ
fueconorg-1258	4	15	equally	equally	ADV
fueconorg-1258	4	16	important	important	ADJ
fueconorg-1258	4	17	for	for	ADP
fueconorg-1258	4	18	achieving	achieve	VERB
fueconorg-1258	4	19	excellent	excellent	ADJ
fueconorg-1258	4	20	enterprise	enterprise	NOUN
fueconorg-1258	4	21	performance	performance	NOUN
fueconorg-1258	4	22	.	.	PUNCT
fueconorg-1258	5	1	achieving	achieve	VERB
fueconorg-1258	5	2	success	success	NOUN
fueconorg-1258	5	3	within	within	ADP
fueconorg-1258	5	4	both	both	PRON
fueconorg-1258	5	5	of	of	ADP
fueconorg-1258	5	6	these	these	DET
fueconorg-1258	5	7	vital	vital	ADJ
fueconorg-1258	5	8	management	management	NOUN
fueconorg-1258	5	9	processes	process	NOUN
fueconorg-1258	5	10	,	,	PUNCT
fueconorg-1258	5	11	strategic	strategic	ADJ
fueconorg-1258	5	12	and	and	CCONJ
fueconorg-1258	5	13	operational	operational	ADJ
fueconorg-1258	5	14	,	,	PUNCT
fueconorg-1258	5	15	and	and	CCONJ
fueconorg-1258	5	16	within	within	ADP
fueconorg-1258	5	17	enterprise	enterprise	NOUN
fueconorg-1258	5	18	management	management	NOUN
fueconorg-1258	5	19	in	in	ADP
fueconorg-1258	5	20	general	general	ADJ
fueconorg-1258	5	21	,	,	PUNCT
fueconorg-1258	5	22	requires	require	VERB
fueconorg-1258	5	23	the	the	DET
fueconorg-1258	5	24	development	development	NOUN
fueconorg-1258	5	25	and	and	CCONJ
fueconorg-1258	5	26	implementation	implementation	NOUN
fueconorg-1258	5	27	of	of	ADP
fueconorg-1258	5	28	an	an	DET
fueconorg-1258	5	29	integrated	integrated	ADJ
fueconorg-1258	5	30	approach	approach	NOUN
fueconorg-1258	5	31	.	.	PUNCT
fueconorg-1258	6	1	in	in	ADP
fueconorg-1258	6	2	this	this	DET
fueconorg-1258	6	3	regard	regard	NOUN
fueconorg-1258	6	4	,	,	PUNCT
fueconorg-1258	6	5	theory	theory	NOUN
fueconorg-1258	6	6	and	and	CCONJ
fueconorg-1258	6	7	practice	practice	NOUN
fueconorg-1258	6	8	have	have	AUX
fueconorg-1258	6	9	come	come	VERB
fueconorg-1258	6	10	up	up	ADP
fueconorg-1258	6	11	with	with	ADP
fueconorg-1258	6	12	different	different	ADJ
fueconorg-1258	6	13	approaches	approach	NOUN
fueconorg-1258	6	14	.	.	PUNCT
fueconorg-1258	7	1	the	the	DET
fueconorg-1258	7	2	aim	aim	NOUN
fueconorg-1258	7	3	of	of	ADP
fueconorg-1258	7	4	this	this	DET
fueconorg-1258	7	5	paper	paper	NOUN
fueconorg-1258	7	6	is	be	AUX
fueconorg-1258	7	7	to	to	PART
fueconorg-1258	7	8	identify	identify	VERB
fueconorg-1258	7	9	opportunities	opportunity	NOUN
fueconorg-1258	7	10	for	for	ADP
fueconorg-1258	7	11	the	the	DET
fueconorg-1258	7	12	use	use	NOUN
fueconorg-1258	7	13	of	of	ADP
fueconorg-1258	7	14	time	time	NOUN
fueconorg-1258	7	15	-	-	PUNCT
fueconorg-1258	7	16	driven	drive	VERB
fueconorg-1258	7	17	activity	activity	NOUN
fueconorg-1258	7	18	-	-	PUNCT
fueconorg-1258	7	19	based	base	VERB
fueconorg-1258	7	20	costing	costing	NOUN
fueconorg-1258	7	21	(	(	PUNCT
fueconorg-1258	7	22	tdabc	tdabc	PROPN
fueconorg-1258	7	23	)	)	PUNCT
fueconorg-1258	7	24	,	,	PUNCT
fueconorg-1258	7	25	for	for	ADP
fueconorg-1258	7	26	the	the	DET
fueconorg-1258	7	27	purpose	purpose	NOUN
fueconorg-1258	7	28	of	of	ADP
fueconorg-1258	7	29	linking	link	VERB
fueconorg-1258	7	30	strategic	strategic	ADJ
fueconorg-1258	7	31	and	and	CCONJ
fueconorg-1258	7	32	operational	operational	ADJ
fueconorg-1258	7	33	management	management	NOUN
fueconorg-1258	7	34	.	.	PUNCT
fueconorg-1258	8	1	the	the	DET
fueconorg-1258	8	2	analysis	analysis	NOUN
fueconorg-1258	8	3	has	have	AUX
fueconorg-1258	8	4	shown	show	VERB
fueconorg-1258	8	5	that	that	SCONJ
fueconorg-1258	8	6	tdabc	tdabc	PROPN
fueconorg-1258	8	7	has	have	VERB
fueconorg-1258	8	8	outstanding	outstanding	ADJ
fueconorg-1258	8	9	performance	performance	NOUN
fueconorg-1258	8	10	,	,	PUNCT
fueconorg-1258	8	11	to	to	PART
fueconorg-1258	8	12	be	be	AUX
fueconorg-1258	8	13	applied	apply	VERB
fueconorg-1258	8	14	both	both	CCONJ
fueconorg-1258	8	15	in	in	ADP
fueconorg-1258	8	16	the	the	DET
fueconorg-1258	8	17	field	field	NOUN
fueconorg-1258	8	18	of	of	ADP
fueconorg-1258	8	19	strategic	strategic	ADJ
fueconorg-1258	8	20	and	and	CCONJ
fueconorg-1258	8	21	operational	operational	ADJ
fueconorg-1258	8	22	management	management	NOUN
fueconorg-1258	8	23	individually	individually	ADV
fueconorg-1258	8	24	,	,	PUNCT
fueconorg-1258	8	25	and	and	CCONJ
fueconorg-1258	8	26	more	more	ADV
fueconorg-1258	8	27	importantly	importantly	ADV
fueconorg-1258	8	28	,	,	PUNCT
fueconorg-1258	8	29	in	in	ADP
fueconorg-1258	8	30	the	the	DET
fueconorg-1258	8	31	domain	domain	NOUN
fueconorg-1258	8	32	of	of	ADP
fueconorg-1258	8	33	their	their	PRON
fueconorg-1258	8	34	integration	integration	NOUN
fueconorg-1258	8	35	.	.	PUNCT
fueconorg-1258	9	1	key	key	ADJ
fueconorg-1258	9	2	words	word	NOUN
fueconorg-1258	9	3	:	:	PUNCT
fueconorg-1258	9	4	strategic	strategic	ADJ
fueconorg-1258	9	5	and	and	CCONJ
fueconorg-1258	9	6	operational	operational	ADJ
fueconorg-1258	9	7	management	management	NOUN
fueconorg-1258	9	8	,	,	PUNCT
fueconorg-1258	9	9	performance	performance	NOUN
fueconorg-1258	9	10	measurement	measurement	NOUN
fueconorg-1258	9	11	,	,	PUNCT
fueconorg-1258	9	12	cost	cost	NOUN
fueconorg-1258	9	13	accounting	accounting	NOUN
fueconorg-1258	9	14	,	,	PUNCT
fueconorg-1258	9	15	time	time	NOUN
fueconorg-1258	9	16	-	-	PUNCT
fueconorg-1258	9	17	driven	drive	VERB
fueconorg-1258	9	18	activity	activity	NOUN
fueconorg-1258	9	19	-	-	PUNCT
fueconorg-1258	9	20	based	base	VERB
fueconorg-1258	9	21	costing	costing	NOUN
fueconorg-1258	9	22	(	(	PUNCT
fueconorg-1258	9	23	tdabc	tdabc	PROPN
fueconorg-1258	9	24	)	)	PUNCT
fueconorg-1258	9	25	introduction	introduction	NOUN
fueconorg-1258	9	26	the	the	DET
fueconorg-1258	9	27	common	common	ADJ
fueconorg-1258	9	28	position	position	NOUN
fueconorg-1258	9	29	of	of	ADP
fueconorg-1258	9	30	a	a	DET
fueconorg-1258	9	31	large	large	ADJ
fueconorg-1258	9	32	number	number	NOUN
fueconorg-1258	9	33	of	of	ADP
fueconorg-1258	9	34	theorists	theorist	NOUN
fueconorg-1258	9	35	and	and	CCONJ
fueconorg-1258	9	36	practitioners	practitioner	NOUN
fueconorg-1258	9	37	is	be	AUX
fueconorg-1258	9	38	that	that	SCONJ
fueconorg-1258	9	39	there	there	PRON
fueconorg-1258	9	40	is	be	VERB
fueconorg-1258	9	41	a	a	DET
fueconorg-1258	9	42	need	need	NOUN
fueconorg-1258	9	43	to	to	PART
fueconorg-1258	9	44	create	create	VERB
fueconorg-1258	9	45	and	and	CCONJ
fueconorg-1258	9	46	implement	implement	VERB
fueconorg-1258	9	47	an	an	DET
fueconorg-1258	9	48	integrated	integrate	VERB
fueconorg-1258	9	49	system	system	NOUN
fueconorg-1258	9	50	of	of	ADP
fueconorg-1258	9	51	management	management	NOUN
fueconorg-1258	9	52	.	.	PUNCT
fueconorg-1258	10	1	such	such	DET
fueconorg-1258	10	2	a	a	DET
fueconorg-1258	10	3	system	system	NOUN
fueconorg-1258	10	4	should	should	AUX
fueconorg-1258	10	5	ensure	ensure	VERB
fueconorg-1258	10	6	operational	operational	ADJ
fueconorg-1258	10	7	excellence	excellence	NOUN
fueconorg-1258	10	8	,	,	PUNCT
fueconorg-1258	10	9	at	at	ADP
fueconorg-1258	10	10	the	the	DET
fueconorg-1258	10	11	operational	operational	ADJ
fueconorg-1258	10	12	level	level	NOUN
fueconorg-1258	10	13	of	of	ADP
fueconorg-1258	10	14	business	business	NOUN
fueconorg-1258	10	15	processes	process	NOUN
fueconorg-1258	10	16	,	,	PUNCT
fueconorg-1258	10	17	and	and	CCONJ
fueconorg-1258	10	18	implementation	implementation	NOUN
fueconorg-1258	10	19	of	of	ADP
fueconorg-1258	10	20	the	the	DET
fueconorg-1258	10	21	defined	define	VERB
fueconorg-1258	10	22	strategies	strategy	NOUN
fueconorg-1258	10	23	,	,	PUNCT
fueconorg-1258	10	24	at	at	ADP
fueconorg-1258	10	25	the	the	DET
fueconorg-1258	10	26	strategic	strategic	ADJ
fueconorg-1258	10	27	level	level	NOUN
fueconorg-1258	10	28	.	.	PUNCT
fueconorg-1258	11	1	the	the	DET
fueconorg-1258	11	2	existence	existence	NOUN
fueconorg-1258	11	3	and	and	CCONJ
fueconorg-1258	11	4	implementation	implementation	NOUN
fueconorg-1258	11	5	of	of	ADP
fueconorg-1258	11	6	a	a	DET
fueconorg-1258	11	7	formal	formal	ADJ
fueconorg-1258	11	8	system	system	NOUN
fueconorg-1258	11	9	of	of	ADP
fueconorg-1258	11	10	linking	link	VERB
fueconorg-1258	11	11	strategic	strategic	ADJ
fueconorg-1258	11	12	and	and	CCONJ
fueconorg-1258	11	13	operational	operational	ADJ
fueconorg-1258	11	14	management	management	NOUN
fueconorg-1258	11	15	,	,	PUNCT
fueconorg-1258	11	16	which	which	PRON
fueconorg-1258	11	17	is	be	AUX
fueconorg-1258	11	18	systematic	systematic	ADJ
fueconorg-1258	11	19	and	and	CCONJ
fueconorg-1258	11	20	coherent	coherent	ADJ
fueconorg-1258	11	21	,	,	PUNCT
fueconorg-1258	11	22	is	be	AUX
fueconorg-1258	11	23	a	a	DET
fueconorg-1258	11	24	crucial	crucial	ADJ
fueconorg-1258	11	25	prerequisite	prerequisite	NOUN
fueconorg-1258	11	26	for	for	ADP
fueconorg-1258	11	27	successful	successful	ADJ
fueconorg-1258	11	28	enterprise	enterprise	NOUN
fueconorg-1258	11	29	management	management	NOUN
fueconorg-1258	11	30	,	,	PUNCT
fueconorg-1258	11	31	achieving	achieve	VERB
fueconorg-1258	11	32	excellent	excellent	ADJ
fueconorg-1258	11	33	performance	performance	NOUN
fueconorg-1258	11	34	,	,	PUNCT
fueconorg-1258	11	35	and	and	CCONJ
fueconorg-1258	11	36	creating	create	VERB
fueconorg-1258	11	37	and	and	CCONJ
fueconorg-1258	11	38	sustaining	sustain	VERB
fueconorg-1258	11	39	competitive	competitive	ADJ
fueconorg-1258	11	40	advantage	advantage	NOUN
fueconorg-1258	11	41	.	.	PUNCT
fueconorg-1258	12	1	for	for	ADP
fueconorg-1258	12	2	the	the	DET
fueconorg-1258	12	3	purpose	purpose	NOUN
fueconorg-1258	12	4	of	of	ADP
fueconorg-1258	12	5	creating	create	VERB
fueconorg-1258	12	6	such	such	DET
fueconorg-1258	12	7	a	a	DET
fueconorg-1258	12	8	management	management	NOUN
fueconorg-1258	12	9	system	system	NOUN
fueconorg-1258	12	10	,	,	PUNCT
fueconorg-1258	12	11	different	different	ADJ
fueconorg-1258	12	12	tools	tool	NOUN
fueconorg-1258	12	13	have	have	AUX
fueconorg-1258	12	14	been	be	AUX
fueconorg-1258	12	15	developed	develop	VERB
fueconorg-1258	12	16	.	.	PUNCT
fueconorg-1258	13	1	the	the	DET
fueconorg-1258	13	2	ones	one	NOUN
fueconorg-1258	13	3	that	that	PRON
fueconorg-1258	13	4	are	be	AUX
fueconorg-1258	13	5	often	often	ADV
fueconorg-1258	13	6	referred	refer	VERB
fueconorg-1258	13	7	to	to	PART
fueconorg-1258	13	8	are	are	VERB
fueconorg-1258	13	9	balanced	balanced	ADJ
fueconorg-1258	13	10	scorecard	scorecard	NOUN
fueconorg-1258	13	11	(	(	PUNCT
fueconorg-1258	13	12	bsc	bsc	PROPN
fueconorg-1258	13	13	)	)	PUNCT
fueconorg-1258	13	14	,	,	PUNCT
fueconorg-1258	13	15	dupont	dupont	NOUN
fueconorg-1258	13	16	model	model	NOUN
fueconorg-1258	13	17	,	,	PUNCT
fueconorg-1258	13	18	theory	theory	NOUN
fueconorg-1258	13	19	of	of	ADP
fueconorg-1258	13	20	constraints	constraint	NOUN
fueconorg-1258	13	21	,	,	PUNCT
fueconorg-1258	13	22	hoshin	hoshin	ADJ
fueconorg-1258	13	23	kanri	kanri	NOUN
fueconorg-1258	13	24	planning	planning	NOUN
fueconorg-1258	13	25	,	,	PUNCT
fueconorg-1258	13	26	etc	etc	X
fueconorg-1258	13	27	.	.	X
fueconorg-1258	13	28	also	also	ADV
fueconorg-1258	13	29	,	,	PUNCT
fueconorg-1258	13	30	the	the	DET
fueconorg-1258	13	31	key	key	ADJ
fueconorg-1258	13	32	role	role	NOUN
fueconorg-1258	13	33	of	of	ADP
fueconorg-1258	13	34	an	an	DET
fueconorg-1258	13	35	adequate	adequate	ADJ
fueconorg-1258	13	36	performance	performance	NOUN
fueconorg-1258	13	37	received	receive	VERB
fueconorg-1258	13	38	september	september	PROPN
fueconorg-1258	13	39	18	18	NUM
fueconorg-1258	13	40	,	,	PUNCT
fueconorg-1258	13	41	2015	2015	NUM
fueconorg-1258	13	42	/	/	SYM
fueconorg-1258	13	43	accepted	accept	VERB
fueconorg-1258	13	44	march	march	PROPN
fueconorg-1258	13	45	11	11	NUM
fueconorg-1258	13	46	,	,	PUNCT
fueconorg-1258	13	47	2016	2016	NUM
fueconorg-1258	13	48	corresponding	correspond	VERB
fueconorg-1258	13	49	author	author	NOUN
fueconorg-1258	13	50	:	:	PUNCT
fueconorg-1258	13	51	mirjana	mirjana	PROPN
fueconorg-1258	13	52	todorović	todorović	PROPN
fueconorg-1258	13	53	faculty	faculty	NOUN
fueconorg-1258	13	54	of	of	ADP
fueconorg-1258	13	55	economics	economic	NOUN
fueconorg-1258	13	56	,	,	PUNCT
fueconorg-1258	13	57	university	university	NOUN
fueconorg-1258	13	58	of	of	ADP
fueconorg-1258	13	59	kragujevac	kragujevac	PROPN
fueconorg-1258	13	60	,	,	PUNCT
fueconorg-1258	13	61	djure	djure	NOUN
fueconorg-1258	13	62	pucara	pucara	PROPN
fueconorg-1258	13	63	starog	starog	PROPN
fueconorg-1258	13	64	street	street	PROPN
fueconorg-1258	13	65	3	3	NUM
fueconorg-1258	13	66	,	,	PUNCT
fueconorg-1258	13	67	34000	34000	NUM
fueconorg-1258	13	68	kragujevac	kragujevac	NOUN
fueconorg-1258	13	69	,	,	PUNCT
fueconorg-1258	13	70	serbia	serbia	NOUN
fueconorg-1258	13	71	e	e	NOUN
fueconorg-1258	13	72	-	-	NOUN
fueconorg-1258	13	73	mail	mail	NOUN
fueconorg-1258	13	74	:	:	PUNCT
fueconorg-1258	13	75	mtodorovic@kg.ac.rs	mtodorovic@kg.ac.rs	NOUN
fueconorg-1258	13	76	46	46	NUM
fueconorg-1258	13	77	m.todorović	m.todorović	NOUN
fueconorg-1258	13	78	measurement	measurement	NOUN
fueconorg-1258	13	79	system	system	NOUN
fueconorg-1258	13	80	in	in	ADP
fueconorg-1258	13	81	the	the	DET
fueconorg-1258	13	82	process	process	NOUN
fueconorg-1258	13	83	of	of	ADP
fueconorg-1258	13	84	building	build	VERB
fueconorg-1258	13	85	an	an	DET
fueconorg-1258	13	86	integrated	integrate	VERB
fueconorg-1258	13	87	management	management	NOUN
fueconorg-1258	13	88	system	system	NOUN
fueconorg-1258	13	89	is	be	AUX
fueconorg-1258	13	90	emphasized	emphasize	VERB
fueconorg-1258	13	91	.	.	PUNCT
fueconorg-1258	14	1	reviewing	review	VERB
fueconorg-1258	14	2	the	the	DET
fueconorg-1258	14	3	performance	performance	NOUN
fueconorg-1258	14	4	measurement	measurement	NOUN
fueconorg-1258	14	5	system	system	NOUN
fueconorg-1258	14	6	inevitably	inevitably	ADV
fueconorg-1258	14	7	leads	lead	VERB
fueconorg-1258	14	8	to	to	ADP
fueconorg-1258	14	9	the	the	DET
fueconorg-1258	14	10	question	question	NOUN
fueconorg-1258	14	11	of	of	ADP
fueconorg-1258	14	12	the	the	DET
fueconorg-1258	14	13	role	role	NOUN
fueconorg-1258	14	14	of	of	ADP
fueconorg-1258	14	15	accounting	accounting	NOUN
fueconorg-1258	14	16	and	and	CCONJ
fueconorg-1258	14	17	its	its	PRON
fueconorg-1258	14	18	segments	segment	NOUN
fueconorg-1258	14	19	,	,	PUNCT
fueconorg-1258	14	20	particularly	particularly	ADV
fueconorg-1258	14	21	cost	cost	VERB
fueconorg-1258	14	22	accounting	accounting	NOUN
fueconorg-1258	14	23	,	,	PUNCT
fueconorg-1258	14	24	in	in	ADP
fueconorg-1258	14	25	the	the	DET
fueconorg-1258	14	26	processes	process	NOUN
fueconorg-1258	14	27	of	of	ADP
fueconorg-1258	14	28	implementation	implementation	NOUN
fueconorg-1258	14	29	of	of	ADP
fueconorg-1258	14	30	strategic	strategic	ADJ
fueconorg-1258	14	31	and	and	CCONJ
fueconorg-1258	14	32	operational	operational	ADJ
fueconorg-1258	14	33	management	management	NOUN
fueconorg-1258	14	34	.	.	PUNCT
fueconorg-1258	15	1	with	with	ADP
fueconorg-1258	15	2	this	this	PRON
fueconorg-1258	15	3	in	in	ADP
fueconorg-1258	15	4	mind	mind	NOUN
fueconorg-1258	15	5	,	,	PUNCT
fueconorg-1258	15	6	the	the	DET
fueconorg-1258	15	7	subject	subject	NOUN
fueconorg-1258	15	8	of	of	ADP
fueconorg-1258	15	9	the	the	DET
fueconorg-1258	15	10	present	present	ADJ
fueconorg-1258	15	11	research	research	NOUN
fueconorg-1258	15	12	are	be	AUX
fueconorg-1258	15	13	instruments	instrument	NOUN
fueconorg-1258	15	14	(	(	PUNCT
fueconorg-1258	15	15	tools	tool	NOUN
fueconorg-1258	15	16	)	)	PUNCT
fueconorg-1258	15	17	for	for	ADP
fueconorg-1258	15	18	integrating	integrate	VERB
fueconorg-1258	15	19	strategic	strategic	ADJ
fueconorg-1258	15	20	and	and	CCONJ
fueconorg-1258	15	21	operational	operational	ADJ
fueconorg-1258	15	22	management	management	NOUN
fueconorg-1258	15	23	,	,	PUNCT
fueconorg-1258	15	24	with	with	ADP
fueconorg-1258	15	25	a	a	DET
fueconorg-1258	15	26	focus	focus	NOUN
fueconorg-1258	15	27	on	on	ADP
fueconorg-1258	15	28	performance	performance	NOUN
fueconorg-1258	15	29	measurement	measurement	NOUN
fueconorg-1258	15	30	system	system	NOUN
fueconorg-1258	15	31	and	and	CCONJ
fueconorg-1258	15	32	tdabc	tdabc	VERB
fueconorg-1258	15	33	,	,	PUNCT
fueconorg-1258	15	34	as	as	ADP
fueconorg-1258	15	35	a	a	DET
fueconorg-1258	15	36	quantitative	quantitative	ADJ
fueconorg-1258	15	37	basis	basis	NOUN
fueconorg-1258	15	38	of	of	ADP
fueconorg-1258	15	39	cost	cost	NOUN
fueconorg-1258	15	40	accounting	accounting	NOUN
fueconorg-1258	15	41	.	.	PUNCT
fueconorg-1258	16	1	the	the	DET
fueconorg-1258	16	2	main	main	ADJ
fueconorg-1258	16	3	research	research	NOUN
fueconorg-1258	16	4	objective	objective	NOUN
fueconorg-1258	16	5	is	be	AUX
fueconorg-1258	16	6	the	the	DET
fueconorg-1258	16	7	consideration	consideration	NOUN
fueconorg-1258	16	8	of	of	ADP
fueconorg-1258	16	9	the	the	DET
fueconorg-1258	16	10	possibilities	possibility	NOUN
fueconorg-1258	16	11	and	and	CCONJ
fueconorg-1258	16	12	potentials	potential	NOUN
fueconorg-1258	16	13	for	for	ADP
fueconorg-1258	16	14	the	the	DET
fueconorg-1258	16	15	tdabc	tdabc	PROPN
fueconorg-1258	16	16	application	application	NOUN
fueconorg-1258	16	17	,	,	PUNCT
fueconorg-1258	16	18	as	as	ADV
fueconorg-1258	16	19	well	well	ADV
fueconorg-1258	16	20	as	as	ADP
fueconorg-1258	16	21	its	its	PRON
fueconorg-1258	16	22	performance	performance	NOUN
fueconorg-1258	16	23	evaluation	evaluation	NOUN
fueconorg-1258	16	24	in	in	ADP
fueconorg-1258	16	25	the	the	DET
fueconorg-1258	16	26	field	field	NOUN
fueconorg-1258	16	27	of	of	ADP
fueconorg-1258	16	28	integration	integration	NOUN
fueconorg-1258	16	29	of	of	ADP
fueconorg-1258	16	30	strategic	strategic	ADJ
fueconorg-1258	16	31	and	and	CCONJ
fueconorg-1258	16	32	operational	operational	ADJ
fueconorg-1258	16	33	management	management	NOUN
fueconorg-1258	16	34	.	.	PUNCT
fueconorg-1258	17	1	bearing	bear	VERB
fueconorg-1258	17	2	in	in	ADP
fueconorg-1258	17	3	mind	mind	NOUN
fueconorg-1258	17	4	the	the	DET
fueconorg-1258	17	5	subject	subject	NOUN
fueconorg-1258	17	6	of	of	ADP
fueconorg-1258	17	7	research	research	NOUN
fueconorg-1258	17	8	and	and	CCONJ
fueconorg-1258	17	9	the	the	DET
fueconorg-1258	17	10	defined	define	VERB
fueconorg-1258	17	11	goal	goal	NOUN
fueconorg-1258	17	12	,	,	PUNCT
fueconorg-1258	17	13	the	the	DET
fueconorg-1258	17	14	paper	paper	NOUN
fueconorg-1258	17	15	will	will	AUX
fueconorg-1258	17	16	rely	rely	VERB
fueconorg-1258	17	17	on	on	ADP
fueconorg-1258	17	18	methodological	methodological	ADJ
fueconorg-1258	17	19	procedures	procedure	NOUN
fueconorg-1258	17	20	and	and	CCONJ
fueconorg-1258	17	21	techniques	technique	NOUN
fueconorg-1258	17	22	,	,	PUNCT
fueconorg-1258	17	23	inherent	inherent	ADJ
fueconorg-1258	17	24	in	in	ADP
fueconorg-1258	17	25	the	the	DET
fueconorg-1258	17	26	social	social	ADJ
fueconorg-1258	17	27	sciences	science	NOUN
fueconorg-1258	17	28	,	,	PUNCT
fueconorg-1258	17	29	i.e.	i.e.	X
fueconorg-1258	17	30	qualitative	qualitative	ADJ
fueconorg-1258	17	31	methodology	methodology	NOUN
fueconorg-1258	17	32	,	,	PUNCT
fueconorg-1258	17	33	based	base	VERB
fueconorg-1258	17	34	on	on	ADP
fueconorg-1258	17	35	the	the	DET
fueconorg-1258	17	36	study	study	NOUN
fueconorg-1258	17	37	and	and	CCONJ
fueconorg-1258	17	38	a	a	DET
fueconorg-1258	17	39	descriptive	descriptive	ADJ
fueconorg-1258	17	40	analysis	analysis	NOUN
fueconorg-1258	17	41	of	of	ADP
fueconorg-1258	17	42	the	the	DET
fueconorg-1258	17	43	defined	define	VERB
fueconorg-1258	17	44	research	research	NOUN
fueconorg-1258	17	45	subject	subject	NOUN
fueconorg-1258	17	46	.	.	PUNCT
fueconorg-1258	18	1	reference	reference	NOUN
fueconorg-1258	18	2	to	to	ADP
fueconorg-1258	18	3	the	the	DET
fueconorg-1258	18	4	relevant	relevant	ADJ
fueconorg-1258	18	5	literature	literature	NOUN
fueconorg-1258	18	6	,	,	PUNCT
fueconorg-1258	18	7	based	base	VERB
fueconorg-1258	18	8	on	on	ADP
fueconorg-1258	18	9	theoretical	theoretical	ADJ
fueconorg-1258	18	10	analyses	analysis	NOUN
fueconorg-1258	18	11	and	and	CCONJ
fueconorg-1258	18	12	examples	example	NOUN
fueconorg-1258	18	13	from	from	ADP
fueconorg-1258	18	14	international	international	ADJ
fueconorg-1258	18	15	practice	practice	NOUN
fueconorg-1258	18	16	,	,	PUNCT
fueconorg-1258	18	17	including	include	VERB
fueconorg-1258	18	18	a	a	DET
fueconorg-1258	18	19	specific	specific	ADJ
fueconorg-1258	18	20	case	case	NOUN
fueconorg-1258	18	21	study	study	NOUN
fueconorg-1258	18	22	,	,	PUNCT
fueconorg-1258	18	23	should	should	AUX
fueconorg-1258	18	24	allow	allow	VERB
fueconorg-1258	18	25	the	the	DET
fueconorg-1258	18	26	synthesis	synthesis	NOUN
fueconorg-1258	18	27	and	and	CCONJ
fueconorg-1258	18	28	drawing	draw	VERB
fueconorg-1258	18	29	general	general	ADJ
fueconorg-1258	18	30	conclusions	conclusion	NOUN
fueconorg-1258	18	31	.	.	PUNCT
fueconorg-1258	19	1	the	the	DET
fueconorg-1258	19	2	paper	paper	NOUN
fueconorg-1258	19	3	consists	consist	VERB
fueconorg-1258	19	4	of	of	ADP
fueconorg-1258	19	5	four	four	NUM
fueconorg-1258	19	6	parts	part	NOUN
fueconorg-1258	19	7	.	.	PUNCT
fueconorg-1258	20	1	the	the	DET
fueconorg-1258	20	2	issue	issue	NOUN
fueconorg-1258	20	3	of	of	ADP
fueconorg-1258	20	4	the	the	DET
fueconorg-1258	20	5	necessity	necessity	NOUN
fueconorg-1258	20	6	of	of	ADP
fueconorg-1258	20	7	linking	link	VERB
fueconorg-1258	20	8	strategic	strategic	ADJ
fueconorg-1258	20	9	and	and	CCONJ
fueconorg-1258	20	10	operational	operational	ADJ
fueconorg-1258	20	11	management	management	NOUN
fueconorg-1258	20	12	,	,	PUNCT
fueconorg-1258	20	13	and	and	CCONJ
fueconorg-1258	20	14	the	the	DET
fueconorg-1258	20	15	need	need	NOUN
fueconorg-1258	20	16	for	for	ADP
fueconorg-1258	20	17	building	build	VERB
fueconorg-1258	20	18	an	an	DET
fueconorg-1258	20	19	integrated	integrate	VERB
fueconorg-1258	20	20	management	management	NOUN
fueconorg-1258	20	21	system	system	NOUN
fueconorg-1258	20	22	,	,	PUNCT
fueconorg-1258	20	23	is	be	AUX
fueconorg-1258	20	24	the	the	DET
fueconorg-1258	20	25	focus	focus	NOUN
fueconorg-1258	20	26	of	of	ADP
fueconorg-1258	20	27	the	the	DET
fueconorg-1258	20	28	first	first	ADJ
fueconorg-1258	20	29	part	part	NOUN
fueconorg-1258	20	30	of	of	ADP
fueconorg-1258	20	31	the	the	DET
fueconorg-1258	20	32	paper	paper	NOUN
fueconorg-1258	20	33	.	.	PUNCT
fueconorg-1258	21	1	the	the	DET
fueconorg-1258	21	2	second	second	ADJ
fueconorg-1258	21	3	part	part	NOUN
fueconorg-1258	21	4	is	be	AUX
fueconorg-1258	21	5	devoted	devote	VERB
fueconorg-1258	21	6	to	to	ADP
fueconorg-1258	21	7	the	the	DET
fueconorg-1258	21	8	analysis	analysis	NOUN
fueconorg-1258	21	9	of	of	ADP
fueconorg-1258	21	10	sixstage	sixstage	NOUN
fueconorg-1258	21	11	framework	framework	NOUN
fueconorg-1258	21	12	for	for	ADP
fueconorg-1258	21	13	the	the	DET
fueconorg-1258	21	14	integration	integration	NOUN
fueconorg-1258	21	15	of	of	ADP
fueconorg-1258	21	16	strategic	strategic	ADJ
fueconorg-1258	21	17	and	and	CCONJ
fueconorg-1258	21	18	operational	operational	ADJ
fueconorg-1258	21	19	management	management	NOUN
fueconorg-1258	21	20	.	.	PUNCT
fueconorg-1258	22	1	the	the	DET
fueconorg-1258	22	2	third	third	ADJ
fueconorg-1258	22	3	part	part	NOUN
fueconorg-1258	22	4	discusses	discuss	VERB
fueconorg-1258	22	5	the	the	DET
fueconorg-1258	22	6	tdabc	tdabc	PROPN
fueconorg-1258	22	7	potentials	potential	NOUN
fueconorg-1258	22	8	in	in	ADP
fueconorg-1258	22	9	the	the	DET
fueconorg-1258	22	10	construction	construction	NOUN
fueconorg-1258	22	11	of	of	ADP
fueconorg-1258	22	12	an	an	DET
fueconorg-1258	22	13	integrated	integrate	VERB
fueconorg-1258	22	14	management	management	NOUN
fueconorg-1258	22	15	system	system	NOUN
fueconorg-1258	22	16	,	,	PUNCT
fueconorg-1258	22	17	while	while	SCONJ
fueconorg-1258	22	18	the	the	DET
fueconorg-1258	22	19	fourth	fourth	ADJ
fueconorg-1258	22	20	part	part	NOUN
fueconorg-1258	22	21	is	be	AUX
fueconorg-1258	22	22	devoted	devote	VERB
fueconorg-1258	22	23	to	to	ADP
fueconorg-1258	22	24	the	the	DET
fueconorg-1258	22	25	analysis	analysis	NOUN
fueconorg-1258	22	26	and	and	CCONJ
fueconorg-1258	22	27	presentation	presentation	NOUN
fueconorg-1258	22	28	of	of	ADP
fueconorg-1258	22	29	a	a	DET
fueconorg-1258	22	30	case	case	NOUN
fueconorg-1258	22	31	study	study	NOUN
fueconorg-1258	22	32	,	,	PUNCT
fueconorg-1258	22	33	related	relate	VERB
fueconorg-1258	22	34	to	to	ADP
fueconorg-1258	22	35	the	the	DET
fueconorg-1258	22	36	implementation	implementation	NOUN
fueconorg-1258	22	37	of	of	ADP
fueconorg-1258	22	38	tdabc	tdabc	NUM
fueconorg-1258	22	39	in	in	ADP
fueconorg-1258	22	40	a	a	DET
fueconorg-1258	22	41	specific	specific	ADJ
fueconorg-1258	22	42	enterprise	enterprise	NOUN
fueconorg-1258	22	43	.	.	PUNCT
fueconorg-1258	23	1	1	1	X
fueconorg-1258	23	2	.	.	X
fueconorg-1258	23	3	necessity	necessity	NOUN
fueconorg-1258	23	4	of	of	ADP
fueconorg-1258	23	5	integration	integration	NOUN
fueconorg-1258	23	6	of	of	ADP
fueconorg-1258	23	7	strategic	strategic	ADJ
fueconorg-1258	23	8	and	and	CCONJ
fueconorg-1258	23	9	operational	operational	ADJ
fueconorg-1258	23	10	management	management	NOUN
fueconorg-1258	23	11	literature	literature	NOUN
fueconorg-1258	23	12	usually	usually	ADV
fueconorg-1258	23	13	describes	describe	VERB
fueconorg-1258	23	14	quality	quality	NOUN
fueconorg-1258	23	15	management	management	NOUN
fueconorg-1258	23	16	by	by	ADP
fueconorg-1258	23	17	using	use	VERB
fueconorg-1258	23	18	the	the	DET
fueconorg-1258	23	19	expressions	expression	NOUN
fueconorg-1258	23	20	“	"	PUNCT
fueconorg-1258	23	21	effective	effective	ADJ
fueconorg-1258	23	22	”	"	PUNCT
fueconorg-1258	23	23	and	and	CCONJ
fueconorg-1258	23	24	“	"	PUNCT
fueconorg-1258	23	25	efficient	efficient	ADJ
fueconorg-1258	23	26	”	"	PUNCT
fueconorg-1258	23	27	,	,	PUNCT
fueconorg-1258	23	28	and	and	CCONJ
fueconorg-1258	23	29	it	it	PRON
fueconorg-1258	23	30	is	be	AUX
fueconorg-1258	23	31	considered	consider	VERB
fueconorg-1258	23	32	that	that	SCONJ
fueconorg-1258	23	33	the	the	DET
fueconorg-1258	23	34	enterprise	enterprise	NOUN
fueconorg-1258	23	35	is	be	AUX
fueconorg-1258	23	36	successful	successful	ADJ
fueconorg-1258	23	37	if	if	SCONJ
fueconorg-1258	23	38	it	it	PRON
fueconorg-1258	23	39	does	do	VERB
fueconorg-1258	23	40	“	"	PUNCT
fueconorg-1258	23	41	the	the	DET
fueconorg-1258	23	42	right	right	ADJ
fueconorg-1258	23	43	things	thing	NOUN
fueconorg-1258	23	44	”	"	PUNCT
fueconorg-1258	23	45	in	in	ADP
fueconorg-1258	23	46	the	the	DET
fueconorg-1258	23	47	“	"	PUNCT
fueconorg-1258	23	48	right	right	ADJ
fueconorg-1258	23	49	way	way	NOUN
fueconorg-1258	23	50	”	"	PUNCT
fueconorg-1258	23	51	.	.	PUNCT
fueconorg-1258	24	1	although	although	SCONJ
fueconorg-1258	24	2	they	they	PRON
fueconorg-1258	24	3	have	have	VERB
fueconorg-1258	24	4	different	different	ADJ
fueconorg-1258	24	5	meanings	meaning	NOUN
fueconorg-1258	24	6	,	,	PUNCT
fueconorg-1258	24	7	the	the	DET
fueconorg-1258	24	8	link	link	NOUN
fueconorg-1258	24	9	between	between	ADP
fueconorg-1258	24	10	efficiency	efficiency	NOUN
fueconorg-1258	24	11	and	and	CCONJ
fueconorg-1258	24	12	effectiveness	effectiveness	NOUN
fueconorg-1258	24	13	is	be	AUX
fueconorg-1258	24	14	unbreakable	unbreakable	ADJ
fueconorg-1258	24	15	.	.	PUNCT
fueconorg-1258	25	1	although	although	SCONJ
fueconorg-1258	25	2	there	there	PRON
fueconorg-1258	25	3	are	be	VERB
fueconorg-1258	25	4	opposing	oppose	VERB
fueconorg-1258	25	5	views	view	NOUN
fueconorg-1258	25	6	[	[	X
fueconorg-1258	25	7	2	2	NUM
fueconorg-1258	25	8	]	]	PUNCT
fueconorg-1258	25	9	,	,	PUNCT
fueconorg-1258	25	10	authors	author	NOUN
fueconorg-1258	25	11	often	often	ADV
fueconorg-1258	25	12	point	point	VERB
fueconorg-1258	25	13	out	out	ADP
fueconorg-1258	25	14	that	that	SCONJ
fueconorg-1258	25	15	it	it	PRON
fueconorg-1258	25	16	is	be	AUX
fueconorg-1258	25	17	possible	possible	ADJ
fueconorg-1258	25	18	to	to	PART
fueconorg-1258	25	19	achieve	achieve	VERB
fueconorg-1258	25	20	efficiency	efficiency	NOUN
fueconorg-1258	25	21	without	without	ADP
fueconorg-1258	25	22	effectiveness	effectiveness	NOUN
fueconorg-1258	25	23	,	,	PUNCT
fueconorg-1258	25	24	while	while	SCONJ
fueconorg-1258	25	25	,	,	PUNCT
fueconorg-1258	25	26	without	without	ADP
fueconorg-1258	25	27	efficiency	efficiency	NOUN
fueconorg-1258	25	28	,	,	PUNCT
fueconorg-1258	25	29	there	there	PRON
fueconorg-1258	25	30	can	can	AUX
fueconorg-1258	25	31	be	be	AUX
fueconorg-1258	25	32	no	no	DET
fueconorg-1258	25	33	effectiveness	effectiveness	NOUN
fueconorg-1258	25	34	.	.	PUNCT
fueconorg-1258	26	1	this	this	PRON
fueconorg-1258	26	2	means	mean	VERB
fueconorg-1258	26	3	that	that	SCONJ
fueconorg-1258	26	4	the	the	DET
fueconorg-1258	26	5	enterprise	enterprise	NOUN
fueconorg-1258	26	6	,	,	PUNCT
fueconorg-1258	26	7	as	as	ADP
fueconorg-1258	26	8	a	a	DET
fueconorg-1258	26	9	business	business	NOUN
fueconorg-1258	26	10	system	system	NOUN
fueconorg-1258	26	11	,	,	PUNCT
fueconorg-1258	26	12	can	can	AUX
fueconorg-1258	26	13	be	be	AUX
fueconorg-1258	26	14	efficient	efficient	ADJ
fueconorg-1258	26	15	even	even	ADV
fueconorg-1258	26	16	if	if	SCONJ
fueconorg-1258	26	17	it	it	PRON
fueconorg-1258	26	18	does	do	AUX
fueconorg-1258	26	19	not	not	PART
fueconorg-1258	26	20	do	do	VERB
fueconorg-1258	26	21	the	the	DET
fueconorg-1258	26	22	right	right	ADJ
fueconorg-1258	26	23	things	thing	NOUN
fueconorg-1258	26	24	,	,	PUNCT
fueconorg-1258	26	25	i.e.	i.e.	X
fueconorg-1258	26	26	if	if	SCONJ
fueconorg-1258	26	27	it	it	PRON
fueconorg-1258	26	28	does	do	AUX
fueconorg-1258	26	29	not	not	PART
fueconorg-1258	26	30	choose	choose	VERB
fueconorg-1258	26	31	the	the	DET
fueconorg-1258	26	32	best	good	ADJ
fueconorg-1258	26	33	possible	possible	ADJ
fueconorg-1258	26	34	alternative	alternative	ADJ
fueconorg-1258	26	35	use	use	NOUN
fueconorg-1258	26	36	of	of	ADP
fueconorg-1258	26	37	capital	capital	NOUN
fueconorg-1258	26	38	(	(	PUNCT
fueconorg-1258	26	39	if	if	SCONJ
fueconorg-1258	26	40	it	it	PRON
fueconorg-1258	26	41	is	be	AUX
fueconorg-1258	26	42	not	not	PART
fueconorg-1258	26	43	effective	effective	ADJ
fueconorg-1258	26	44	)	)	PUNCT
fueconorg-1258	26	45	.	.	PUNCT
fueconorg-1258	27	1	efficiency	efficiency	NOUN
fueconorg-1258	27	2	is	be	AUX
fueconorg-1258	27	3	,	,	PUNCT
fueconorg-1258	27	4	therefore	therefore	ADV
fueconorg-1258	27	5	,	,	PUNCT
fueconorg-1258	27	6	seen	see	VERB
fueconorg-1258	27	7	as	as	ADP
fueconorg-1258	27	8	the	the	DET
fueconorg-1258	27	9	essential	essential	ADJ
fueconorg-1258	27	10	(	(	PUNCT
fueconorg-1258	27	11	necessary	necessary	ADJ
fueconorg-1258	27	12	)	)	PUNCT
fueconorg-1258	27	13	condition	condition	NOUN
fueconorg-1258	27	14	[	[	X
fueconorg-1258	27	15	15	15	NUM
fueconorg-1258	27	16	]	]	PUNCT
fueconorg-1258	27	17	.	.	PUNCT
fueconorg-1258	28	1	if	if	SCONJ
fueconorg-1258	28	2	the	the	DET
fueconorg-1258	28	3	enterprise	enterprise	NOUN
fueconorg-1258	28	4	does	do	AUX
fueconorg-1258	28	5	not	not	PART
fueconorg-1258	28	6	operate	operate	VERB
fueconorg-1258	28	7	in	in	ADP
fueconorg-1258	28	8	the	the	DET
fueconorg-1258	28	9	right	right	ADJ
fueconorg-1258	28	10	way	way	NOUN
fueconorg-1258	28	11	,	,	PUNCT
fueconorg-1258	28	12	i.e.	i.e.	X
fueconorg-1258	28	13	does	do	AUX
fueconorg-1258	28	14	not	not	PART
fueconorg-1258	28	15	achieve	achieve	VERB
fueconorg-1258	28	16	maximum	maximum	ADJ
fueconorg-1258	28	17	results	result	NOUN
fueconorg-1258	28	18	with	with	ADP
fueconorg-1258	28	19	minimum	minimum	ADJ
fueconorg-1258	28	20	investment	investment	NOUN
fueconorg-1258	28	21	(	(	PUNCT
fueconorg-1258	28	22	if	if	SCONJ
fueconorg-1258	28	23	it	it	PRON
fueconorg-1258	28	24	is	be	AUX
fueconorg-1258	28	25	not	not	PART
fueconorg-1258	28	26	efficient	efficient	ADJ
fueconorg-1258	28	27	)	)	PUNCT
fueconorg-1258	28	28	,	,	PUNCT
fueconorg-1258	28	29	there	there	PRON
fueconorg-1258	28	30	is	be	VERB
fueconorg-1258	28	31	no	no	DET
fueconorg-1258	28	32	room	room	NOUN
fueconorg-1258	28	33	for	for	ADP
fueconorg-1258	28	34	effectiveness	effectiveness	NOUN
fueconorg-1258	28	35	[	[	X
fueconorg-1258	28	36	17	17	NUM
fueconorg-1258	28	37	,	,	PUNCT
fueconorg-1258	28	38	183	183	NUM
fueconorg-1258	28	39	]	]	PUNCT
fueconorg-1258	28	40	.	.	PUNCT
fueconorg-1258	29	1	the	the	DET
fueconorg-1258	29	2	reason	reason	NOUN
fueconorg-1258	29	3	for	for	ADP
fueconorg-1258	29	4	this	this	PRON
fueconorg-1258	29	5	lies	lie	NOUN
fueconorg-1258	29	6	in	in	ADP
fueconorg-1258	29	7	the	the	DET
fueconorg-1258	29	8	fact	fact	NOUN
fueconorg-1258	29	9	that	that	SCONJ
fueconorg-1258	29	10	effectiveness	effectiveness	NOUN
fueconorg-1258	29	11	is	be	AUX
fueconorg-1258	29	12	linked	link	VERB
fueconorg-1258	29	13	to	to	ADP
fueconorg-1258	29	14	the	the	DET
fueconorg-1258	29	15	process	process	NOUN
fueconorg-1258	29	16	of	of	ADP
fueconorg-1258	29	17	identifying	identify	VERB
fueconorg-1258	29	18	and	and	CCONJ
fueconorg-1258	29	19	defining	define	VERB
fueconorg-1258	29	20	objectives	objective	NOUN
fueconorg-1258	29	21	and	and	CCONJ
fueconorg-1258	29	22	creating	create	VERB
fueconorg-1258	29	23	and	and	CCONJ
fueconorg-1258	29	24	implementing	implement	VERB
fueconorg-1258	29	25	strategies	strategy	NOUN
fueconorg-1258	29	26	,	,	PUNCT
fueconorg-1258	29	27	and	and	CCONJ
fueconorg-1258	29	28	,	,	PUNCT
fueconorg-1258	29	29	in	in	ADP
fueconorg-1258	29	30	this	this	DET
fueconorg-1258	29	31	regard	regard	NOUN
fueconorg-1258	29	32	,	,	PUNCT
fueconorg-1258	29	33	the	the	DET
fueconorg-1258	29	34	long	long	ADJ
fueconorg-1258	29	35	-	-	PUNCT
fueconorg-1258	29	36	term	term	NOUN
fueconorg-1258	29	37	directing	directing	NOUN
fueconorg-1258	29	38	of	of	ADP
fueconorg-1258	29	39	the	the	DET
fueconorg-1258	29	40	enterprise	enterprise	NOUN
fueconorg-1258	29	41	’s	’s	PART
fueconorg-1258	29	42	course	course	NOUN
fueconorg-1258	29	43	of	of	ADP
fueconorg-1258	29	44	action	action	NOUN
fueconorg-1258	29	45	.	.	PUNCT
fueconorg-1258	30	1	effectiveness	effectiveness	NOUN
fueconorg-1258	30	2	is	be	AUX
fueconorg-1258	30	3	predominantly	predominantly	ADV
fueconorg-1258	30	4	within	within	ADP
fueconorg-1258	30	5	the	the	DET
fueconorg-1258	30	6	competence	competence	NOUN
fueconorg-1258	30	7	of	of	ADP
fueconorg-1258	30	8	top	top	ADJ
fueconorg-1258	30	9	management	management	NOUN
fueconorg-1258	30	10	,	,	PUNCT
fueconorg-1258	30	11	and	and	CCONJ
fueconorg-1258	30	12	implies	imply	VERB
fueconorg-1258	30	13	a	a	DET
fueconorg-1258	30	14	long	long	ADJ
fueconorg-1258	30	15	-	-	PUNCT
fueconorg-1258	30	16	term	term	NOUN
fueconorg-1258	30	17	aspect	aspect	NOUN
fueconorg-1258	30	18	of	of	ADP
fueconorg-1258	30	19	contemplating	contemplate	VERB
fueconorg-1258	30	20	and	and	CCONJ
fueconorg-1258	30	21	decision	decision	NOUN
fueconorg-1258	30	22	-	-	PUNCT
fueconorg-1258	30	23	making	making	NOUN
fueconorg-1258	30	24	.	.	PUNCT
fueconorg-1258	31	1	one	one	NUM
fueconorg-1258	31	2	of	of	ADP
fueconorg-1258	31	3	the	the	DET
fueconorg-1258	31	4	basic	basic	ADJ
fueconorg-1258	31	5	instruments	instrument	NOUN
fueconorg-1258	31	6	to	to	PART
fueconorg-1258	31	7	achieve	achieve	VERB
fueconorg-1258	31	8	effectiveness	effectiveness	NOUN
fueconorg-1258	31	9	is	be	AUX
fueconorg-1258	31	10	strategic	strategic	ADJ
fueconorg-1258	31	11	planning	planning	NOUN
fueconorg-1258	31	12	.	.	PUNCT
fueconorg-1258	32	1	on	on	ADP
fueconorg-1258	32	2	the	the	DET
fueconorg-1258	32	3	other	other	ADJ
fueconorg-1258	32	4	hand	hand	NOUN
fueconorg-1258	32	5	,	,	PUNCT
fueconorg-1258	32	6	efficiency	efficiency	NOUN
fueconorg-1258	32	7	focuses	focus	VERB
fueconorg-1258	32	8	on	on	ADP
fueconorg-1258	32	9	the	the	DET
fueconorg-1258	32	10	mode	mode	NOUN
fueconorg-1258	32	11	of	of	ADP
fueconorg-1258	32	12	realization	realization	NOUN
fueconorg-1258	32	13	of	of	ADP
fueconorg-1258	32	14	business	business	NOUN
fueconorg-1258	32	15	processes	process	NOUN
fueconorg-1258	32	16	,	,	PUNCT
fueconorg-1258	32	17	with	with	ADP
fueconorg-1258	32	18	the	the	DET
fueconorg-1258	32	19	aim	aim	NOUN
fueconorg-1258	32	20	of	of	ADP
fueconorg-1258	32	21	maximizing	maximize	VERB
fueconorg-1258	32	22	results	result	NOUN
fueconorg-1258	32	23	,	,	PUNCT
fueconorg-1258	32	24	while	while	SCONJ
fueconorg-1258	32	25	minimizing	minimize	VERB
fueconorg-1258	32	26	waste	waste	NOUN
fueconorg-1258	32	27	.	.	PUNCT
fueconorg-1258	33	1	efficiency	efficiency	NOUN
fueconorg-1258	33	2	is	be	AUX
fueconorg-1258	33	3	a	a	DET
fueconorg-1258	33	4	measure	measure	NOUN
fueconorg-1258	33	5	of	of	ADP
fueconorg-1258	33	6	operational	operational	ADJ
fueconorg-1258	33	7	excellence	excellence	NOUN
fueconorg-1258	33	8	[	[	X
fueconorg-1258	33	9	16	16	NUM
fueconorg-1258	33	10	]	]	PUNCT
fueconorg-1258	33	11	.	.	PUNCT
fueconorg-1258	34	1	it	it	PRON
fueconorg-1258	34	2	falls	fall	VERB
fueconorg-1258	34	3	within	within	ADP
fueconorg-1258	34	4	the	the	DET
fueconorg-1258	34	5	responsibility	responsibility	NOUN
fueconorg-1258	34	6	of	of	ADP
fueconorg-1258	34	7	the	the	DET
fueconorg-1258	34	8	lower	low	ADJ
fueconorg-1258	34	9	(	(	PUNCT
fueconorg-1258	34	10	operational	operational	ADJ
fueconorg-1258	34	11	)	)	PUNCT
fueconorg-1258	34	12	management	management	NOUN
fueconorg-1258	34	13	,	,	PUNCT
fueconorg-1258	34	14	and	and	CCONJ
fueconorg-1258	34	15	includes	include	VERB
fueconorg-1258	34	16	the	the	DET
fueconorg-1258	34	17	use	use	NOUN
fueconorg-1258	34	18	of	of	ADP
fueconorg-1258	34	19	different	different	ADJ
fueconorg-1258	34	20	techniques	technique	NOUN
fueconorg-1258	34	21	and	and	CCONJ
fueconorg-1258	34	22	tools	tool	NOUN
fueconorg-1258	34	23	to	to	PART
fueconorg-1258	34	24	achieve	achieve	VERB
fueconorg-1258	34	25	operational	operational	ADJ
fueconorg-1258	34	26	improvement	improvement	NOUN
fueconorg-1258	34	27	.	.	PUNCT
fueconorg-1258	35	1	time	time	NOUN
fueconorg-1258	35	2	driven	drive	VERB
fueconorg-1258	35	3	activity	activity	NOUN
fueconorg-1258	35	4	-	-	PUNCT
fueconorg-1258	35	5	based	base	VERB
fueconorg-1258	35	6	costing	costing	NOUN
fueconorg-1258	35	7	as	as	ADP
fueconorg-1258	35	8	a	a	DET
fueconorg-1258	35	9	tool	tool	NOUN
fueconorg-1258	35	10	of	of	ADP
fueconorg-1258	35	11	building	build	VERB
fueconorg-1258	35	12	integrated	integrate	VERB
fueconorg-1258	35	13	management	management	NOUN
fueconorg-1258	35	14	system	system	NOUN
fueconorg-1258	35	15	47	47	NUM
fueconorg-1258	35	16	focus	focus	NOUN
fueconorg-1258	35	17	on	on	ADP
fueconorg-1258	35	18	efficiency	efficiency	NOUN
fueconorg-1258	35	19	,	,	PUNCT
fueconorg-1258	35	20	while	while	SCONJ
fueconorg-1258	35	21	neglecting	neglecting	ADJ
fueconorg-1258	35	22	effectiveness	effectiveness	NOUN
fueconorg-1258	35	23	,	,	PUNCT
fueconorg-1258	35	24	leads	lead	VERB
fueconorg-1258	35	25	to	to	ADP
fueconorg-1258	35	26	ephemeral	ephemeral	ADJ
fueconorg-1258	35	27	profitability	profitability	NOUN
fueconorg-1258	35	28	.	.	PUNCT
fueconorg-1258	36	1	in	in	ADP
fueconorg-1258	36	2	contrast	contrast	NOUN
fueconorg-1258	36	3	,	,	PUNCT
fueconorg-1258	36	4	focus	focus	VERB
fueconorg-1258	36	5	on	on	ADP
fueconorg-1258	36	6	effectiveness	effectiveness	NOUN
fueconorg-1258	36	7	,	,	PUNCT
fueconorg-1258	36	8	with	with	ADP
fueconorg-1258	36	9	disregard	disregard	NOUN
fueconorg-1258	36	10	for	for	ADP
fueconorg-1258	36	11	efficiency	efficiency	NOUN
fueconorg-1258	36	12	,	,	PUNCT
fueconorg-1258	36	13	leads	lead	VERB
fueconorg-1258	36	14	to	to	ADP
fueconorg-1258	36	15	unprofitable	unprofitable	ADJ
fueconorg-1258	36	16	growth	growth	NOUN
fueconorg-1258	37	1	[	[	X
fueconorg-1258	37	2	16	16	NUM
fueconorg-1258	37	3	]	]	PUNCT
fueconorg-1258	37	4	.	.	PUNCT
fueconorg-1258	38	1	therefore	therefore	ADV
fueconorg-1258	38	2	,	,	PUNCT
fueconorg-1258	38	3	the	the	DET
fueconorg-1258	38	4	basic	basic	ADJ
fueconorg-1258	38	5	assumption	assumption	NOUN
fueconorg-1258	38	6	of	of	ADP
fueconorg-1258	38	7	successful	successful	ADJ
fueconorg-1258	38	8	management	management	NOUN
fueconorg-1258	38	9	,	,	PUNCT
fueconorg-1258	38	10	i.e.	i.e.	X
fueconorg-1258	38	11	the	the	DET
fueconorg-1258	38	12	enterprise	enterprise	NOUN
fueconorg-1258	38	13	’s	’s	PART
fueconorg-1258	38	14	success	success	NOUN
fueconorg-1258	38	15	,	,	PUNCT
fueconorg-1258	38	16	is	be	AUX
fueconorg-1258	38	17	the	the	DET
fueconorg-1258	38	18	balance	balance	NOUN
fueconorg-1258	38	19	between	between	ADP
fueconorg-1258	38	20	effectiveness	effectiveness	NOUN
fueconorg-1258	38	21	and	and	CCONJ
fueconorg-1258	38	22	efficiency	efficiency	NOUN
fueconorg-1258	38	23	,	,	PUNCT
fueconorg-1258	38	24	i.e.	i.e.	X
fueconorg-1258	38	25	the	the	DET
fueconorg-1258	38	26	coherence	coherence	NOUN
fueconorg-1258	38	27	and	and	CCONJ
fueconorg-1258	38	28	integration	integration	NOUN
fueconorg-1258	38	29	of	of	ADP
fueconorg-1258	38	30	strategic	strategic	ADJ
fueconorg-1258	38	31	and	and	CCONJ
fueconorg-1258	38	32	operational	operational	ADJ
fueconorg-1258	38	33	management	management	NOUN
fueconorg-1258	38	34	.	.	PUNCT
fueconorg-1258	39	1	strategic	strategic	ADJ
fueconorg-1258	39	2	management	management	NOUN
fueconorg-1258	39	3	includes	include	VERB
fueconorg-1258	39	4	both	both	DET
fueconorg-1258	39	5	decision	decision	NOUN
fueconorg-1258	39	6	-	-	PUNCT
fueconorg-1258	39	7	making	making	NOUN
fueconorg-1258	39	8	on	on	ADP
fueconorg-1258	39	9	the	the	DET
fueconorg-1258	39	10	future	future	ADJ
fueconorg-1258	39	11	direction	direction	NOUN
fueconorg-1258	39	12	of	of	ADP
fueconorg-1258	39	13	enterprise	enterprise	NOUN
fueconorg-1258	39	14	development	development	NOUN
fueconorg-1258	39	15	,	,	PUNCT
fueconorg-1258	39	16	through	through	ADP
fueconorg-1258	39	17	strategic	strategic	ADJ
fueconorg-1258	39	18	planning	planning	NOUN
fueconorg-1258	39	19	,	,	PUNCT
fueconorg-1258	39	20	and	and	CCONJ
fueconorg-1258	39	21	implementation	implementation	NOUN
fueconorg-1258	39	22	of	of	ADP
fueconorg-1258	39	23	activities	activity	NOUN
fueconorg-1258	39	24	aimed	aim	VERB
fueconorg-1258	39	25	at	at	ADP
fueconorg-1258	39	26	achieving	achieve	VERB
fueconorg-1258	39	27	the	the	DET
fueconorg-1258	39	28	defined	define	VERB
fueconorg-1258	39	29	goals	goal	NOUN
fueconorg-1258	39	30	,	,	PUNCT
fueconorg-1258	39	31	i.e.	i.e.	X
fueconorg-1258	39	32	strategy	strategy	NOUN
fueconorg-1258	39	33	implementation	implementation	NOUN
fueconorg-1258	39	34	.	.	PUNCT
fueconorg-1258	40	1	strategic	strategic	ADJ
fueconorg-1258	40	2	decisionmaking	decisionmaking	NOUN
fueconorg-1258	40	3	focuses	focus	VERB
fueconorg-1258	40	4	on	on	ADP
fueconorg-1258	40	5	the	the	DET
fueconorg-1258	40	6	future	future	NOUN
fueconorg-1258	40	7	,	,	PUNCT
fueconorg-1258	40	8	with	with	ADP
fueconorg-1258	40	9	the	the	DET
fueconorg-1258	40	10	aim	aim	NOUN
fueconorg-1258	40	11	of	of	ADP
fueconorg-1258	40	12	achieving	achieve	VERB
fueconorg-1258	40	13	the	the	DET
fueconorg-1258	40	14	desired	desire	VERB
fueconorg-1258	40	15	long	long	ADJ
fueconorg-1258	40	16	-	-	PUNCT
fueconorg-1258	40	17	term	term	NOUN
fueconorg-1258	40	18	objectives	objective	NOUN
fueconorg-1258	40	19	,	,	PUNCT
fueconorg-1258	40	20	so	so	SCONJ
fueconorg-1258	40	21	that	that	SCONJ
fueconorg-1258	40	22	the	the	DET
fueconorg-1258	40	23	consequences	consequence	NOUN
fueconorg-1258	40	24	of	of	ADP
fueconorg-1258	40	25	these	these	DET
fueconorg-1258	40	26	decisions	decision	NOUN
fueconorg-1258	40	27	are	be	AUX
fueconorg-1258	40	28	far	far	ADV
fueconorg-1258	40	29	-	-	PUNCT
fueconorg-1258	40	30	reaching	reach	VERB
fueconorg-1258	40	31	.	.	PUNCT
fueconorg-1258	41	1	on	on	ADP
fueconorg-1258	41	2	the	the	DET
fueconorg-1258	41	3	other	other	ADJ
fueconorg-1258	41	4	hand	hand	NOUN
fueconorg-1258	41	5	,	,	PUNCT
fueconorg-1258	41	6	operational	operational	ADJ
fueconorg-1258	41	7	management	management	NOUN
fueconorg-1258	41	8	has	have	VERB
fueconorg-1258	41	9	a	a	DET
fueconorg-1258	41	10	short	short	ADJ
fueconorg-1258	41	11	-	-	PUNCT
fueconorg-1258	41	12	term	term	NOUN
fueconorg-1258	41	13	focus	focus	NOUN
fueconorg-1258	41	14	.	.	PUNCT
fueconorg-1258	42	1	the	the	DET
fueconorg-1258	42	2	main	main	ADJ
fueconorg-1258	42	3	activity	activity	NOUN
fueconorg-1258	42	4	of	of	ADP
fueconorg-1258	42	5	operational	operational	ADJ
fueconorg-1258	42	6	management	management	NOUN
fueconorg-1258	42	7	is	be	AUX
fueconorg-1258	42	8	the	the	DET
fueconorg-1258	42	9	organization	organization	NOUN
fueconorg-1258	42	10	and	and	CCONJ
fueconorg-1258	42	11	connection	connection	NOUN
fueconorg-1258	42	12	of	of	ADP
fueconorg-1258	42	13	all	all	DET
fueconorg-1258	42	14	,	,	PUNCT
fueconorg-1258	42	15	financial	financial	ADJ
fueconorg-1258	42	16	,	,	PUNCT
fueconorg-1258	42	17	technical	technical	ADJ
fueconorg-1258	42	18	,	,	PUNCT
fueconorg-1258	42	19	technological	technological	ADJ
fueconorg-1258	42	20	,	,	PUNCT
fueconorg-1258	42	21	human	human	ADJ
fueconorg-1258	42	22	,	,	PUNCT
fueconorg-1258	42	23	financial	financial	ADJ
fueconorg-1258	42	24	,	,	PUNCT
fueconorg-1258	42	25	and	and	CCONJ
fueconorg-1258	42	26	information	information	NOUN
fueconorg-1258	42	27	resources	resource	NOUN
fueconorg-1258	42	28	,	,	PUNCT
fueconorg-1258	42	29	for	for	ADP
fueconorg-1258	42	30	creating	create	VERB
fueconorg-1258	42	31	products	product	NOUN
fueconorg-1258	42	32	and	and	CCONJ
fueconorg-1258	42	33	services	service	NOUN
fueconorg-1258	42	34	of	of	ADP
fueconorg-1258	42	35	different	different	ADJ
fueconorg-1258	42	36	scope	scope	NOUN
fueconorg-1258	42	37	,	,	PUNCT
fueconorg-1258	42	38	variety	variety	NOUN
fueconorg-1258	42	39	,	,	PUNCT
fueconorg-1258	42	40	and	and	CCONJ
fueconorg-1258	42	41	demand	demand	NOUN
fueconorg-1258	42	42	.	.	PUNCT
fueconorg-1258	43	1	traditionally	traditionally	ADV
fueconorg-1258	43	2	,	,	PUNCT
fueconorg-1258	43	3	the	the	DET
fueconorg-1258	43	4	focus	focus	NOUN
fueconorg-1258	43	5	of	of	ADP
fueconorg-1258	43	6	operational	operational	ADJ
fueconorg-1258	43	7	management	management	NOUN
fueconorg-1258	43	8	is	be	AUX
fueconorg-1258	43	9	the	the	DET
fueconorg-1258	43	10	technological	technological	ADJ
fueconorg-1258	43	11	,	,	PUNCT
fueconorg-1258	43	12	organizational	organizational	ADJ
fueconorg-1258	43	13	,	,	PUNCT
fueconorg-1258	43	14	and	and	CCONJ
fueconorg-1258	43	15	architectural	architectural	ADJ
fueconorg-1258	43	16	dimension	dimension	NOUN
fueconorg-1258	43	17	of	of	ADP
fueconorg-1258	43	18	an	an	DET
fueconorg-1258	43	19	enterprise	enterprise	NOUN
fueconorg-1258	43	20	’s	’s	PART
fueconorg-1258	43	21	business	business	NOUN
fueconorg-1258	43	22	processes	process	NOUN
fueconorg-1258	43	23	and	and	CCONJ
fueconorg-1258	43	24	operations	operation	NOUN
fueconorg-1258	43	25	[	[	X
fueconorg-1258	43	26	18	18	NUM
fueconorg-1258	43	27	]	]	PUNCT
fueconorg-1258	43	28	.	.	PUNCT
fueconorg-1258	44	1	business	business	NOUN
fueconorg-1258	44	2	processes	process	NOUN
fueconorg-1258	44	3	,	,	PUNCT
fueconorg-1258	44	4	understood	understand	VERB
fueconorg-1258	44	5	as	as	ADP
fueconorg-1258	44	6	fully	fully	ADV
fueconorg-1258	44	7	enclosed	enclose	VERB
fueconorg-1258	44	8	,	,	PUNCT
fueconorg-1258	44	9	timeand	timeand	NOUN
fueconorg-1258	44	10	logically	logically	ADV
fueconorg-1258	44	11	separated	separate	VERB
fueconorg-1258	44	12	activities	activity	NOUN
fueconorg-1258	44	13	or	or	CCONJ
fueconorg-1258	44	14	series	series	NOUN
fueconorg-1258	44	15	of	of	ADP
fueconorg-1258	44	16	activities	activity	NOUN
fueconorg-1258	44	17	,	,	PUNCT
fueconorg-1258	44	18	whose	whose	DET
fueconorg-1258	44	19	execution	execution	NOUN
fueconorg-1258	44	20	leads	lead	VERB
fueconorg-1258	44	21	to	to	ADP
fueconorg-1258	44	22	the	the	DET
fueconorg-1258	44	23	realization	realization	NOUN
fueconorg-1258	44	24	of	of	ADP
fueconorg-1258	44	25	the	the	DET
fueconorg-1258	44	26	processes	process	NOUN
fueconorg-1258	44	27	themselves	themselves	PRON
fueconorg-1258	44	28	,	,	PUNCT
fueconorg-1258	44	29	are	be	AUX
fueconorg-1258	44	30	treated	treat	VERB
fueconorg-1258	44	31	as	as	ADP
fueconorg-1258	44	32	the	the	DET
fueconorg-1258	44	33	main	main	ADJ
fueconorg-1258	44	34	value	value	NOUN
fueconorg-1258	44	35	generators	generator	NOUN
fueconorg-1258	44	36	.	.	PUNCT
fueconorg-1258	45	1	they	they	PRON
fueconorg-1258	45	2	directly	directly	ADV
fueconorg-1258	45	3	determine	determine	VERB
fueconorg-1258	45	4	and	and	CCONJ
fueconorg-1258	45	5	are	be	AUX
fueconorg-1258	45	6	responsible	responsible	ADJ
fueconorg-1258	45	7	for	for	ADP
fueconorg-1258	45	8	the	the	DET
fueconorg-1258	45	9	consumption	consumption	NOUN
fueconorg-1258	45	10	of	of	ADP
fueconorg-1258	45	11	resources	resource	NOUN
fueconorg-1258	45	12	and	and	CCONJ
fueconorg-1258	45	13	overall	overall	ADJ
fueconorg-1258	45	14	efficiency	efficiency	NOUN
fueconorg-1258	45	15	/	/	SYM
fueconorg-1258	45	16	inefficiency	inefficiency	NOUN
fueconorg-1258	45	17	and	and	CCONJ
fueconorg-1258	45	18	productivity	productivity	NOUN
fueconorg-1258	45	19	of	of	ADP
fueconorg-1258	45	20	the	the	DET
fueconorg-1258	45	21	enterprise	enterprise	NOUN
fueconorg-1258	45	22	.	.	PUNCT
fueconorg-1258	46	1	an	an	DET
fueconorg-1258	46	2	integral	integral	ADJ
fueconorg-1258	46	3	aspect	aspect	NOUN
fueconorg-1258	46	4	of	of	ADP
fueconorg-1258	46	5	business	business	NOUN
fueconorg-1258	46	6	process	process	NOUN
fueconorg-1258	46	7	management	management	NOUN
fueconorg-1258	46	8	is	be	AUX
fueconorg-1258	46	9	their	their	PRON
fueconorg-1258	46	10	improvement	improvement	NOUN
fueconorg-1258	46	11	.	.	PUNCT
fueconorg-1258	47	1	achieving	achieve	VERB
fueconorg-1258	47	2	operational	operational	ADJ
fueconorg-1258	47	3	excellence	excellence	NOUN
fueconorg-1258	47	4	at	at	ADP
fueconorg-1258	47	5	the	the	DET
fueconorg-1258	47	6	level	level	NOUN
fueconorg-1258	47	7	of	of	ADP
fueconorg-1258	47	8	business	business	NOUN
fueconorg-1258	47	9	processes	process	NOUN
fueconorg-1258	47	10	and	and	CCONJ
fueconorg-1258	47	11	implementation	implementation	NOUN
fueconorg-1258	47	12	of	of	ADP
fueconorg-1258	47	13	the	the	DET
fueconorg-1258	47	14	defined	define	VERB
fueconorg-1258	47	15	strategies	strategy	NOUN
fueconorg-1258	47	16	are	be	AUX
fueconorg-1258	47	17	equally	equally	ADV
fueconorg-1258	47	18	important	important	ADJ
fueconorg-1258	47	19	for	for	ADP
fueconorg-1258	47	20	achieving	achieve	VERB
fueconorg-1258	47	21	excellent	excellent	ADJ
fueconorg-1258	47	22	performance	performance	NOUN
fueconorg-1258	47	23	of	of	ADP
fueconorg-1258	47	24	enterprises	enterprise	NOUN
fueconorg-1258	47	25	[	[	X
fueconorg-1258	47	26	21	21	NUM
fueconorg-1258	47	27	]	]	PUNCT
fueconorg-1258	47	28	.	.	PUNCT
fueconorg-1258	48	1	not	not	PART
fueconorg-1258	48	2	even	even	ADV
fueconorg-1258	48	3	a	a	DET
fueconorg-1258	48	4	visionary	visionary	ADJ
fueconorg-1258	48	5	and	and	CCONJ
fueconorg-1258	48	6	masterfully	masterfully	ADV
fueconorg-1258	48	7	defined	define	VERB
fueconorg-1258	48	8	strategy	strategy	NOUN
fueconorg-1258	48	9	can	can	AUX
fueconorg-1258	48	10	be	be	AUX
fueconorg-1258	48	11	realized	realize	VERB
fueconorg-1258	48	12	unless	unless	SCONJ
fueconorg-1258	48	13	associated	associate	VERB
fueconorg-1258	48	14	with	with	ADP
fueconorg-1258	48	15	operational	operational	ADJ
fueconorg-1258	48	16	excellence	excellence	NOUN
fueconorg-1258	48	17	and	and	CCONJ
fueconorg-1258	48	18	operational	operational	ADJ
fueconorg-1258	48	19	management	management	NOUN
fueconorg-1258	48	20	.	.	PUNCT
fueconorg-1258	49	1	conversely	conversely	ADV
fueconorg-1258	49	2	,	,	PUNCT
fueconorg-1258	49	3	operational	operational	ADJ
fueconorg-1258	49	4	excellence	excellence	NOUN
fueconorg-1258	49	5	can	can	AUX
fueconorg-1258	49	6	result	result	VERB
fueconorg-1258	49	7	in	in	ADP
fueconorg-1258	49	8	lower	low	ADJ
fueconorg-1258	49	9	costs	cost	NOUN
fueconorg-1258	49	10	,	,	PUNCT
fueconorg-1258	49	11	quality	quality	NOUN
fueconorg-1258	49	12	improvement	improvement	NOUN
fueconorg-1258	49	13	,	,	PUNCT
fueconorg-1258	49	14	and	and	CCONJ
fueconorg-1258	49	15	lead	lead	VERB
fueconorg-1258	49	16	time	time	NOUN
fueconorg-1258	49	17	reduction	reduction	NOUN
fueconorg-1258	49	18	,	,	PUNCT
fueconorg-1258	49	19	but	but	CCONJ
fueconorg-1258	49	20	without	without	ADP
fueconorg-1258	49	21	integration	integration	NOUN
fueconorg-1258	49	22	with	with	ADP
fueconorg-1258	49	23	strategic	strategic	ADJ
fueconorg-1258	49	24	vision	vision	NOUN
fueconorg-1258	49	25	,	,	PUNCT
fueconorg-1258	49	26	it	it	PRON
fueconorg-1258	49	27	is	be	AUX
fueconorg-1258	49	28	unlikely	unlikely	ADJ
fueconorg-1258	49	29	that	that	SCONJ
fueconorg-1258	49	30	the	the	DET
fueconorg-1258	49	31	enterprise	enterprise	NOUN
fueconorg-1258	49	32	will	will	AUX
fueconorg-1258	49	33	achieve	achieve	VERB
fueconorg-1258	49	34	sustainable	sustainable	ADJ
fueconorg-1258	49	35	and	and	CCONJ
fueconorg-1258	49	36	long	long	ADJ
fueconorg-1258	49	37	-	-	PUNCT
fueconorg-1258	49	38	term	term	NOUN
fueconorg-1258	49	39	success	success	NOUN
fueconorg-1258	49	40	,	,	PUNCT
fueconorg-1258	49	41	i.e.	i.e.	X
fueconorg-1258	49	42	achieve	achieve	VERB
fueconorg-1258	49	43	and	and	CCONJ
fueconorg-1258	49	44	maintain	maintain	VERB
fueconorg-1258	49	45	a	a	DET
fueconorg-1258	49	46	competitive	competitive	ADJ
fueconorg-1258	49	47	advantage	advantage	NOUN
fueconorg-1258	49	48	.	.	PUNCT
fueconorg-1258	50	1	accordingly	accordingly	ADV
fueconorg-1258	50	2	,	,	PUNCT
fueconorg-1258	50	3	high	high	ADJ
fueconorg-1258	50	4	-	-	PUNCT
fueconorg-1258	50	5	performance	performance	NOUN
fueconorg-1258	50	6	business	business	NOUN
fueconorg-1258	50	7	processes	process	NOUN
fueconorg-1258	50	8	are	be	AUX
fueconorg-1258	50	9	necessary	necessary	ADJ
fueconorg-1258	50	10	,	,	PUNCT
fueconorg-1258	50	11	but	but	CCONJ
fueconorg-1258	50	12	not	not	PART
fueconorg-1258	50	13	sufficient	sufficient	ADJ
fueconorg-1258	50	14	.	.	PUNCT
fueconorg-1258	51	1	the	the	DET
fueconorg-1258	51	2	existence	existence	NOUN
fueconorg-1258	51	3	of	of	ADP
fueconorg-1258	51	4	a	a	DET
fueconorg-1258	51	5	kind	kind	NOUN
fueconorg-1258	51	6	of	of	ADP
fueconorg-1258	51	7	gap	gap	NOUN
fueconorg-1258	51	8	between	between	ADP
fueconorg-1258	51	9	the	the	DET
fueconorg-1258	51	10	formulation	formulation	NOUN
fueconorg-1258	51	11	of	of	ADP
fueconorg-1258	51	12	ambitious	ambitious	ADJ
fueconorg-1258	51	13	strategic	strategic	ADJ
fueconorg-1258	51	14	plans	plan	NOUN
fueconorg-1258	51	15	and	and	CCONJ
fueconorg-1258	51	16	their	their	PRON
fueconorg-1258	51	17	implementation	implementation	NOUN
fueconorg-1258	51	18	,	,	PUNCT
fueconorg-1258	51	19	i.e.	i.e.	X
fueconorg-1258	51	20	execution	execution	NOUN
fueconorg-1258	51	21	at	at	ADP
fueconorg-1258	51	22	the	the	DET
fueconorg-1258	51	23	level	level	NOUN
fueconorg-1258	51	24	of	of	ADP
fueconorg-1258	51	25	departments	department	NOUN
fueconorg-1258	51	26	,	,	PUNCT
fueconorg-1258	51	27	business	business	NOUN
fueconorg-1258	51	28	processes	process	NOUN
fueconorg-1258	51	29	,	,	PUNCT
fueconorg-1258	51	30	and	and	CCONJ
fueconorg-1258	51	31	their	their	PRON
fueconorg-1258	51	32	teams	team	NOUN
fueconorg-1258	51	33	,	,	PUNCT
fueconorg-1258	51	34	is	be	AUX
fueconorg-1258	51	35	a	a	DET
fueconorg-1258	51	36	common	common	ADJ
fueconorg-1258	51	37	problem	problem	NOUN
fueconorg-1258	51	38	which	which	PRON
fueconorg-1258	51	39	enterprises	enterprise	NOUN
fueconorg-1258	51	40	face	face	VERB
fueconorg-1258	51	41	.	.	PUNCT
fueconorg-1258	52	1	empirical	empirical	ADJ
fueconorg-1258	52	2	studies	study	NOUN
fueconorg-1258	52	3	in	in	ADP
fueconorg-1258	52	4	the	the	DET
fueconorg-1258	52	5	last	last	ADJ
fueconorg-1258	52	6	few	few	ADJ
fueconorg-1258	52	7	decades	decade	NOUN
fueconorg-1258	52	8	have	have	AUX
fueconorg-1258	52	9	shown	show	VERB
fueconorg-1258	52	10	that	that	SCONJ
fueconorg-1258	52	11	60	60	NUM
fueconorg-1258	52	12	%	%	NOUN
fueconorg-1258	52	13	to	to	PART
fueconorg-1258	52	14	80	80	NUM
fueconorg-1258	52	15	%	%	NOUN
fueconorg-1258	52	16	of	of	ADP
fueconorg-1258	52	17	enterprises	enterprise	NOUN
fueconorg-1258	52	18	fail	fail	VERB
fueconorg-1258	52	19	to	to	PART
fueconorg-1258	52	20	achieve	achieve	VERB
fueconorg-1258	52	21	the	the	DET
fueconorg-1258	52	22	goals	goal	NOUN
fueconorg-1258	52	23	set	set	VERB
fueconorg-1258	52	24	in	in	ADP
fueconorg-1258	52	25	the	the	DET
fueconorg-1258	52	26	strategic	strategic	ADJ
fueconorg-1258	52	27	plan	plan	NOUN
fueconorg-1258	52	28	.	.	PUNCT
fueconorg-1258	53	1	one	one	NUM
fueconorg-1258	53	2	of	of	ADP
fueconorg-1258	53	3	the	the	DET
fueconorg-1258	53	4	main	main	ADJ
fueconorg-1258	53	5	reasons	reason	NOUN
fueconorg-1258	53	6	for	for	ADP
fueconorg-1258	53	7	the	the	DET
fueconorg-1258	53	8	enterprise	enterprise	NOUN
fueconorg-1258	53	9	’s	’s	PART
fueconorg-1258	53	10	failure	failure	NOUN
fueconorg-1258	53	11	in	in	ADP
fueconorg-1258	53	12	the	the	DET
fueconorg-1258	53	13	implementation	implementation	NOUN
fueconorg-1258	53	14	of	of	ADP
fueconorg-1258	53	15	the	the	DET
fueconorg-1258	53	16	strategy	strategy	NOUN
fueconorg-1258	53	17	or	or	CCONJ
fueconorg-1258	53	18	business	business	NOUN
fueconorg-1258	53	19	process	process	NOUN
fueconorg-1258	53	20	management	management	NOUN
fueconorg-1258	53	21	lies	lie	VERB
fueconorg-1258	53	22	in	in	ADP
fueconorg-1258	53	23	the	the	DET
fueconorg-1258	53	24	lack	lack	NOUN
fueconorg-1258	53	25	of	of	ADP
fueconorg-1258	53	26	the	the	DET
fueconorg-1258	53	27	management	management	NOUN
fueconorg-1258	53	28	system	system	NOUN
fueconorg-1258	53	29	,	,	PUNCT
fueconorg-1258	53	30	which	which	PRON
fueconorg-1258	53	31	integrates	integrate	VERB
fueconorg-1258	53	32	and	and	CCONJ
fueconorg-1258	53	33	harmonizes	harmonize	VERB
fueconorg-1258	53	34	these	these	DET
fueconorg-1258	53	35	two	two	NUM
fueconorg-1258	53	36	vital	vital	ADJ
fueconorg-1258	53	37	segments	segment	NOUN
fueconorg-1258	53	38	of	of	ADP
fueconorg-1258	53	39	the	the	DET
fueconorg-1258	53	40	management	management	NOUN
fueconorg-1258	53	41	process	process	NOUN
fueconorg-1258	53	42	.	.	PUNCT
fueconorg-1258	54	1	the	the	DET
fueconorg-1258	54	2	above	above	ADV
fueconorg-1258	54	3	-	-	PUNCT
fueconorg-1258	54	4	mentioned	mention	VERB
fueconorg-1258	54	5	gap	gap	NOUN
fueconorg-1258	54	6	also	also	ADV
fueconorg-1258	54	7	stems	stem	VERB
fueconorg-1258	54	8	from	from	ADP
fueconorg-1258	54	9	the	the	DET
fueconorg-1258	54	10	unsystematic	unsystematic	ADJ
fueconorg-1258	54	11	and	and	CCONJ
fueconorg-1258	54	12	uncoordinated	uncoordinated	ADJ
fueconorg-1258	54	13	use	use	NOUN
fueconorg-1258	54	14	of	of	ADP
fueconorg-1258	54	15	various	various	ADJ
fueconorg-1258	54	16	instruments	instrument	NOUN
fueconorg-1258	54	17	of	of	ADP
fueconorg-1258	54	18	strategic	strategic	ADJ
fueconorg-1258	54	19	management	management	NOUN
fueconorg-1258	54	20	and	and	CCONJ
fueconorg-1258	54	21	operational	operational	ADJ
fueconorg-1258	54	22	management	management	NOUN
fueconorg-1258	54	23	.	.	PUNCT
fueconorg-1258	55	1	in	in	ADP
fueconorg-1258	55	2	recent	recent	ADJ
fueconorg-1258	55	3	decades	decade	NOUN
fueconorg-1258	55	4	,	,	PUNCT
fueconorg-1258	55	5	a	a	DET
fueconorg-1258	55	6	large	large	ADJ
fueconorg-1258	55	7	number	number	NOUN
fueconorg-1258	55	8	of	of	ADP
fueconorg-1258	55	9	these	these	DET
fueconorg-1258	55	10	instruments	instrument	NOUN
fueconorg-1258	55	11	have	have	AUX
fueconorg-1258	55	12	appeared	appear	VERB
fueconorg-1258	55	13	.	.	PUNCT
fueconorg-1258	56	1	the	the	DET
fueconorg-1258	56	2	domain	domain	NOUN
fueconorg-1258	56	3	of	of	ADP
fueconorg-1258	56	4	strategy	strategy	NOUN
fueconorg-1258	56	5	implementation	implementation	NOUN
fueconorg-1258	56	6	includes	include	VERB
fueconorg-1258	56	7	defining	define	VERB
fueconorg-1258	56	8	and	and	CCONJ
fueconorg-1258	56	9	statements	statement	NOUN
fueconorg-1258	56	10	of	of	ADP
fueconorg-1258	56	11	mission	mission	NOUN
fueconorg-1258	56	12	,	,	PUNCT
fueconorg-1258	56	13	values	value	NOUN
fueconorg-1258	56	14	,	,	PUNCT
fueconorg-1258	56	15	and	and	CCONJ
fueconorg-1258	56	16	vision	vision	NOUN
fueconorg-1258	56	17	(	(	PUNCT
fueconorg-1258	56	18	mvv	mvv	NOUN
fueconorg-1258	56	19	)	)	PUNCT
fueconorg-1258	56	20	,	,	PUNCT
fueconorg-1258	56	21	competitive	competitive	ADJ
fueconorg-1258	56	22	,	,	PUNCT
fueconorg-1258	56	23	economic	economic	ADJ
fueconorg-1258	56	24	,	,	PUNCT
fueconorg-1258	56	25	and	and	CCONJ
fueconorg-1258	56	26	environmental	environmental	ADJ
fueconorg-1258	56	27	analysis	analysis	NOUN
fueconorg-1258	56	28	,	,	PUNCT
fueconorg-1258	56	29	i.e.	i.e.	X
fueconorg-1258	56	30	swot	swot	VERB
fueconorg-1258	56	31	analysis	analysis	NOUN
fueconorg-1258	56	32	(	(	PUNCT
fueconorg-1258	56	33	strengths	strength	NOUN
fueconorg-1258	56	34	,	,	PUNCT
fueconorg-1258	56	35	weaknesses	weakness	NOUN
fueconorg-1258	56	36	,	,	PUNCT
fueconorg-1258	56	37	opportunities	opportunity	NOUN
fueconorg-1258	56	38	,	,	PUNCT
fueconorg-1258	56	39	threats	threat	NOUN
fueconorg-1258	56	40	)	)	PUNCT
fueconorg-1258	56	41	,	,	PUNCT
fueconorg-1258	56	42	strategic	strategic	ADJ
fueconorg-1258	56	43	map	map	NOUN
fueconorg-1258	56	44	,	,	PUNCT
fueconorg-1258	56	45	and	and	CCONJ
fueconorg-1258	56	46	balanced	balanced	ADJ
fueconorg-1258	56	47	scorecard	scorecard	NOUN
fueconorg-1258	56	48	(	(	PUNCT
fueconorg-1258	56	49	bsc	bsc	PROPN
fueconorg-1258	56	50	)	)	PUNCT
fueconorg-1258	56	51	.	.	PUNCT
fueconorg-1258	57	1	on	on	ADP
fueconorg-1258	57	2	the	the	DET
fueconorg-1258	57	3	other	other	ADJ
fueconorg-1258	57	4	hand	hand	NOUN
fueconorg-1258	57	5	,	,	PUNCT
fueconorg-1258	57	6	the	the	DET
fueconorg-1258	57	7	area	area	NOUN
fueconorg-1258	57	8	of	of	ADP
fueconorg-1258	57	9	operational	operational	ADJ
fueconorg-1258	57	10	management	management	NOUN
fueconorg-1258	57	11	most	most	ADV
fueconorg-1258	57	12	commonly	commonly	ADV
fueconorg-1258	57	13	refers	refer	VERB
fueconorg-1258	57	14	to	to	ADP
fueconorg-1258	57	15	the	the	DET
fueconorg-1258	57	16	following	follow	VERB
fueconorg-1258	57	17	management	management	NOUN
fueconorg-1258	57	18	instruments	instrument	NOUN
fueconorg-1258	57	19	:	:	PUNCT
fueconorg-1258	57	20	total	total	ADJ
fueconorg-1258	57	21	quality	quality	NOUN
fueconorg-1258	57	22	management	management	NOUN
fueconorg-1258	57	23	(	(	PUNCT
fueconorg-1258	57	24	tqm	tqm	PROPN
fueconorg-1258	57	25	)	)	PUNCT
fueconorg-1258	57	26	,	,	PUNCT
fueconorg-1258	57	27	six	six	NUM
fueconorg-1258	57	28	sigma	sigma	NOUN
fueconorg-1258	57	29	,	,	PUNCT
fueconorg-1258	57	30	kaizen	kaizen	PROPN
fueconorg-1258	57	31	,	,	PUNCT
fueconorg-1258	57	32	lean	lean	ADJ
fueconorg-1258	57	33	management	management	NOUN
fueconorg-1258	57	34	,	,	PUNCT
fueconorg-1258	57	35	business	business	NOUN
fueconorg-1258	57	36	process	process	NOUN
fueconorg-1258	57	37	reengineering	reengineering	NOUN
fueconorg-1258	57	38	(	(	PUNCT
fueconorg-1258	57	39	bpr	bpr	ADV
fueconorg-1258	57	40	)	)	PUNCT
fueconorg-1258	57	41	,	,	PUNCT
fueconorg-1258	57	42	and	and	CCONJ
fueconorg-1258	57	43	others	other	NOUN
fueconorg-1258	57	44	.	.	PUNCT
fueconorg-1258	58	1	contemporary	contemporary	ADJ
fueconorg-1258	58	2	costing	costing	NOUN
fueconorg-1258	58	3	systems	system	NOUN
fueconorg-1258	58	4	,	,	PUNCT
fueconorg-1258	58	5	which	which	PRON
fueconorg-1258	58	6	basically	basically	ADV
fueconorg-1258	58	7	rely	rely	VERB
fueconorg-1258	58	8	on	on	ADP
fueconorg-1258	58	9	business	business	NOUN
fueconorg-1258	58	10	activities	activity	NOUN
fueconorg-1258	58	11	,	,	PUNCT
fueconorg-1258	58	12	are	be	AUX
fueconorg-1258	58	13	often	often	ADV
fueconorg-1258	58	14	used	use	VERB
fueconorg-1258	58	15	to	to	PART
fueconorg-1258	58	16	determine	determine	VERB
fueconorg-1258	58	17	the	the	DET
fueconorg-1258	58	18	48	48	NUM
fueconorg-1258	58	19	m.todorović	m.todorović	NOUN
fueconorg-1258	58	20	profitability	profitability	NOUN
fueconorg-1258	58	21	of	of	ADP
fueconorg-1258	58	22	outputs	output	NOUN
fueconorg-1258	58	23	(	(	PUNCT
fueconorg-1258	58	24	products	product	NOUN
fueconorg-1258	58	25	and	and	CCONJ
fueconorg-1258	58	26	services	service	NOUN
fueconorg-1258	58	27	)	)	PUNCT
fueconorg-1258	58	28	and	and	CCONJ
fueconorg-1258	58	29	customers	customer	NOUN
fueconorg-1258	58	30	,	,	PUNCT
fueconorg-1258	58	31	as	as	ADP
fueconorg-1258	58	32	the	the	DET
fueconorg-1258	58	33	key	key	ADJ
fueconorg-1258	58	34	indicators	indicator	NOUN
fueconorg-1258	58	35	of	of	ADP
fueconorg-1258	58	36	the	the	DET
fueconorg-1258	58	37	strategy	strategy	NOUN
fueconorg-1258	58	38	success	success	NOUN
fueconorg-1258	58	39	.	.	PUNCT
fueconorg-1258	59	1	in	in	ADP
fueconorg-1258	59	2	addition	addition	NOUN
fueconorg-1258	59	3	,	,	PUNCT
fueconorg-1258	59	4	they	they	PRON
fueconorg-1258	59	5	are	be	AUX
fueconorg-1258	59	6	considered	consider	VERB
fueconorg-1258	59	7	to	to	PART
fueconorg-1258	59	8	be	be	AUX
fueconorg-1258	59	9	very	very	ADV
fueconorg-1258	59	10	effective	effective	ADJ
fueconorg-1258	59	11	in	in	ADP
fueconorg-1258	59	12	identifying	identify	VERB
fueconorg-1258	59	13	waste	waste	NOUN
fueconorg-1258	59	14	and	and	CCONJ
fueconorg-1258	59	15	implementation	implementation	NOUN
fueconorg-1258	59	16	of	of	ADP
fueconorg-1258	59	17	operational	operational	ADJ
fueconorg-1258	59	18	improvements	improvement	NOUN
fueconorg-1258	59	19	.	.	PUNCT
fueconorg-1258	60	1	the	the	DET
fueconorg-1258	60	2	use	use	NOUN
fueconorg-1258	60	3	value	value	NOUN
fueconorg-1258	60	4	of	of	ADP
fueconorg-1258	60	5	the	the	DET
fueconorg-1258	60	6	above	above	ADV
fueconorg-1258	60	7	-	-	PUNCT
fueconorg-1258	60	8	mentioned	mention	VERB
fueconorg-1258	60	9	instruments	instrument	NOUN
fueconorg-1258	60	10	of	of	ADP
fueconorg-1258	60	11	strategic	strategic	ADJ
fueconorg-1258	60	12	and	and	CCONJ
fueconorg-1258	60	13	operational	operational	ADJ
fueconorg-1258	60	14	management	management	NOUN
fueconorg-1258	60	15	is	be	AUX
fueconorg-1258	60	16	high	high	ADJ
fueconorg-1258	60	17	.	.	PUNCT
fueconorg-1258	61	1	however	however	ADV
fueconorg-1258	61	2	,	,	PUNCT
fueconorg-1258	61	3	they	they	PRON
fueconorg-1258	61	4	often	often	ADV
fueconorg-1258	61	5	do	do	AUX
fueconorg-1258	61	6	not	not	PART
fueconorg-1258	61	7	give	give	VERB
fueconorg-1258	61	8	the	the	DET
fueconorg-1258	61	9	expected	expect	VERB
fueconorg-1258	61	10	results	result	NOUN
fueconorg-1258	61	11	.	.	PUNCT
fueconorg-1258	62	1	the	the	DET
fueconorg-1258	62	2	reason	reason	NOUN
fueconorg-1258	62	3	for	for	ADP
fueconorg-1258	62	4	this	this	PRON
fueconorg-1258	62	5	is	be	AUX
fueconorg-1258	62	6	their	their	PRON
fueconorg-1258	62	7	fragmentary	fragmentary	ADJ
fueconorg-1258	62	8	,	,	PUNCT
fueconorg-1258	62	9	incoherent	incoherent	ADJ
fueconorg-1258	62	10	,	,	PUNCT
fueconorg-1258	62	11	unsynchronized	unsynchronized	ADJ
fueconorg-1258	62	12	,	,	PUNCT
fueconorg-1258	62	13	and	and	CCONJ
fueconorg-1258	62	14	unsystematic	unsystematic	ADJ
fueconorg-1258	62	15	implementation	implementation	NOUN
fueconorg-1258	62	16	,	,	PUNCT
fueconorg-1258	62	17	based	base	VERB
fueconorg-1258	62	18	on	on	ADP
fueconorg-1258	62	19	ad	ad	X
fueconorg-1258	62	20	hoc	hoc	X
fueconorg-1258	62	21	solutions	solution	NOUN
fueconorg-1258	62	22	.	.	PUNCT
fueconorg-1258	63	1	the	the	DET
fueconorg-1258	63	2	results	result	NOUN
fueconorg-1258	63	3	of	of	ADP
fueconorg-1258	63	4	empirical	empirical	ADJ
fueconorg-1258	63	5	research	research	NOUN
fueconorg-1258	63	6	clearly	clearly	ADV
fueconorg-1258	63	7	indicate	indicate	VERB
fueconorg-1258	63	8	the	the	DET
fueconorg-1258	63	9	need	need	NOUN
fueconorg-1258	63	10	for	for	ADP
fueconorg-1258	63	11	the	the	DET
fueconorg-1258	63	12	creation	creation	NOUN
fueconorg-1258	63	13	and	and	CCONJ
fueconorg-1258	63	14	implementation	implementation	NOUN
fueconorg-1258	63	15	of	of	ADP
fueconorg-1258	63	16	a	a	DET
fueconorg-1258	63	17	specific	specific	ADJ
fueconorg-1258	63	18	integrated	integrate	VERB
fueconorg-1258	63	19	approach	approach	NOUN
fueconorg-1258	63	20	to	to	ADP
fueconorg-1258	63	21	management	management	NOUN
fueconorg-1258	63	22	.	.	PUNCT
fueconorg-1258	64	1	some	some	PRON
fueconorg-1258	64	2	note	note	VERB
fueconorg-1258	64	3	that	that	SCONJ
fueconorg-1258	64	4	the	the	DET
fueconorg-1258	64	5	existence	existence	NOUN
fueconorg-1258	64	6	of	of	ADP
fueconorg-1258	64	7	a	a	DET
fueconorg-1258	64	8	formal	formal	ADJ
fueconorg-1258	64	9	system	system	NOUN
fueconorg-1258	64	10	of	of	ADP
fueconorg-1258	64	11	linking	link	VERB
fueconorg-1258	64	12	the	the	DET
fueconorg-1258	64	13	strategic	strategic	ADJ
fueconorg-1258	64	14	and	and	CCONJ
fueconorg-1258	64	15	operational	operational	ADJ
fueconorg-1258	64	16	management	management	NOUN
fueconorg-1258	64	17	increases	increase	VERB
fueconorg-1258	64	18	the	the	DET
fueconorg-1258	64	19	probability	probability	NOUN
fueconorg-1258	64	20	of	of	ADP
fueconorg-1258	64	21	success	success	NOUN
fueconorg-1258	64	22	of	of	ADP
fueconorg-1258	64	23	implementation	implementation	NOUN
fueconorg-1258	64	24	of	of	ADP
fueconorg-1258	64	25	the	the	DET
fueconorg-1258	64	26	strategies	strategy	NOUN
fueconorg-1258	64	27	created	create	VERB
fueconorg-1258	64	28	by	by	ADP
fueconorg-1258	64	29	two	two	NUM
fueconorg-1258	64	30	to	to	PART
fueconorg-1258	64	31	three	three	NUM
fueconorg-1258	64	32	times	time	NOUN
fueconorg-1258	65	1	[	[	X
fueconorg-1258	65	2	8	8	NUM
fueconorg-1258	65	3	,	,	PUNCT
fueconorg-1258	65	4	3	3	NUM
fueconorg-1258	65	5	]	]	PUNCT
fueconorg-1258	65	6	.	.	PUNCT
fueconorg-1258	66	1	the	the	DET
fueconorg-1258	66	2	application	application	NOUN
fueconorg-1258	66	3	of	of	ADP
fueconorg-1258	66	4	systematic	systematic	ADJ
fueconorg-1258	66	5	,	,	PUNCT
fueconorg-1258	66	6	comprehensive	comprehensive	ADJ
fueconorg-1258	66	7	,	,	PUNCT
fueconorg-1258	66	8	and	and	CCONJ
fueconorg-1258	66	9	integrated	integrated	ADJ
fueconorg-1258	66	10	approach	approach	NOUN
fueconorg-1258	66	11	to	to	ADP
fueconorg-1258	66	12	ensuring	ensure	VERB
fueconorg-1258	66	13	coherence	coherence	NOUN
fueconorg-1258	66	14	between	between	ADP
fueconorg-1258	66	15	strategy	strategy	NOUN
fueconorg-1258	66	16	implementation	implementation	NOUN
fueconorg-1258	66	17	and	and	CCONJ
fueconorg-1258	66	18	achieving	achieve	VERB
fueconorg-1258	66	19	business	business	NOUN
fueconorg-1258	66	20	process	process	NOUN
fueconorg-1258	66	21	excellence	excellence	NOUN
fueconorg-1258	66	22	is	be	AUX
fueconorg-1258	66	23	the	the	DET
fueconorg-1258	66	24	key	key	ADJ
fueconorg-1258	66	25	prerequisite	prerequisite	NOUN
fueconorg-1258	66	26	for	for	ADP
fueconorg-1258	66	27	successful	successful	ADJ
fueconorg-1258	66	28	enterprise	enterprise	NOUN
fueconorg-1258	66	29	management	management	NOUN
fueconorg-1258	66	30	,	,	PUNCT
fueconorg-1258	66	31	and	and	CCONJ
fueconorg-1258	66	32	creating	create	VERB
fueconorg-1258	66	33	and	and	CCONJ
fueconorg-1258	66	34	sustaining	sustain	VERB
fueconorg-1258	66	35	competitive	competitive	ADJ
fueconorg-1258	66	36	advantage	advantage	NOUN
fueconorg-1258	66	37	.	.	PUNCT
fueconorg-1258	67	1	however	however	ADV
fueconorg-1258	67	2	,	,	PUNCT
fueconorg-1258	67	3	the	the	DET
fueconorg-1258	67	4	crucial	crucial	ADJ
fueconorg-1258	67	5	question	question	NOUN
fueconorg-1258	67	6	is	be	AUX
fueconorg-1258	67	7	how	how	SCONJ
fueconorg-1258	67	8	these	these	DET
fueconorg-1258	67	9	different	different	ADJ
fueconorg-1258	67	10	strategic	strategic	ADJ
fueconorg-1258	67	11	and	and	CCONJ
fueconorg-1258	67	12	operational	operational	ADJ
fueconorg-1258	67	13	instruments	instrument	NOUN
fueconorg-1258	67	14	of	of	ADP
fueconorg-1258	67	15	improvement	improvement	NOUN
fueconorg-1258	67	16	can	can	AUX
fueconorg-1258	67	17	act	act	VERB
fueconorg-1258	67	18	together	together	ADV
fueconorg-1258	67	19	as	as	ADP
fueconorg-1258	67	20	a	a	DET
fueconorg-1258	67	21	coherent	coherent	ADJ
fueconorg-1258	67	22	system	system	NOUN
fueconorg-1258	67	23	[	[	X
fueconorg-1258	67	24	8	8	NUM
fueconorg-1258	67	25	,	,	PUNCT
fueconorg-1258	67	26	7	7	NUM
fueconorg-1258	67	27	]	]	PUNCT
fueconorg-1258	67	28	.	.	PUNCT
fueconorg-1258	68	1	how	how	SCONJ
fueconorg-1258	68	2	to	to	PART
fueconorg-1258	68	3	successfully	successfully	ADV
fueconorg-1258	68	4	realize	realize	VERB
fueconorg-1258	68	5	the	the	DET
fueconorg-1258	68	6	set	set	ADJ
fueconorg-1258	68	7	long	long	ADJ
fueconorg-1258	68	8	-	-	PUNCT
fueconorg-1258	68	9	term	term	NOUN
fueconorg-1258	68	10	goals	goal	NOUN
fueconorg-1258	68	11	and	and	CCONJ
fueconorg-1258	68	12	created	create	VERB
fueconorg-1258	68	13	strategies	strategy	NOUN
fueconorg-1258	68	14	,	,	PUNCT
fueconorg-1258	68	15	aimed	aim	VERB
fueconorg-1258	68	16	at	at	ADP
fueconorg-1258	68	17	building	build	VERB
fueconorg-1258	68	18	and	and	CCONJ
fueconorg-1258	68	19	sustaining	sustain	VERB
fueconorg-1258	68	20	competitive	competitive	ADJ
fueconorg-1258	68	21	advantage	advantage	NOUN
fueconorg-1258	68	22	,	,	PUNCT
fueconorg-1258	68	23	while	while	SCONJ
fueconorg-1258	68	24	at	at	ADP
fueconorg-1258	68	25	the	the	DET
fueconorg-1258	68	26	same	same	ADJ
fueconorg-1258	68	27	time	time	NOUN
fueconorg-1258	68	28	bringing	bring	VERB
fueconorg-1258	68	29	continuous	continuous	ADJ
fueconorg-1258	68	30	improvement	improvement	NOUN
fueconorg-1258	68	31	of	of	ADP
fueconorg-1258	68	32	business	business	NOUN
fueconorg-1258	68	33	processes	process	NOUN
fueconorg-1258	68	34	and	and	CCONJ
fueconorg-1258	68	35	operational	operational	ADJ
fueconorg-1258	68	36	excellence	excellence	NOUN
fueconorg-1258	68	37	?	?	PUNCT
fueconorg-1258	69	1	the	the	DET
fueconorg-1258	69	2	answer	answer	NOUN
fueconorg-1258	69	3	lies	lie	VERB
fueconorg-1258	69	4	in	in	ADP
fueconorg-1258	69	5	a	a	DET
fueconorg-1258	69	6	synchronized	synchronize	VERB
fueconorg-1258	69	7	and	and	CCONJ
fueconorg-1258	69	8	coherent	coherent	ADJ
fueconorg-1258	69	9	management	management	NOUN
fueconorg-1258	69	10	system	system	NOUN
fueconorg-1258	69	11	,	,	PUNCT
fueconorg-1258	69	12	whose	whose	DET
fueconorg-1258	69	13	base	base	NOUN
fueconorg-1258	69	14	comprises	comprise	VERB
fueconorg-1258	69	15	processes	process	NOUN
fueconorg-1258	69	16	of	of	ADP
fueconorg-1258	69	17	adequate	adequate	ADJ
fueconorg-1258	69	18	measuring	measuring	NOUN
fueconorg-1258	69	19	and	and	CCONJ
fueconorg-1258	69	20	reporting	report	VERB
fueconorg-1258	69	21	on	on	ADP
fueconorg-1258	69	22	the	the	DET
fueconorg-1258	69	23	results	result	NOUN
fueconorg-1258	69	24	achieved	achieve	VERB
fueconorg-1258	69	25	.	.	PUNCT
fueconorg-1258	70	1	measurement	measurement	NOUN
fueconorg-1258	70	2	processes	process	NOUN
fueconorg-1258	70	3	have	have	VERB
fueconorg-1258	70	4	three	three	NUM
fueconorg-1258	70	5	basic	basic	ADJ
fueconorg-1258	70	6	functions	function	NOUN
fueconorg-1258	70	7	:	:	PUNCT
fueconorg-1258	70	8	control	control	NOUN
fueconorg-1258	70	9	,	,	PUNCT
fueconorg-1258	70	10	communication	communication	NOUN
fueconorg-1258	70	11	,	,	PUNCT
fueconorg-1258	70	12	and	and	CCONJ
fueconorg-1258	70	13	improvement	improvement	NOUN
fueconorg-1258	70	14	,	,	PUNCT
fueconorg-1258	70	15	thus	thus	ADV
fueconorg-1258	70	16	allowing	allow	VERB
fueconorg-1258	70	17	the	the	DET
fueconorg-1258	70	18	creation	creation	NOUN
fueconorg-1258	70	19	of	of	ADP
fueconorg-1258	70	20	links	link	NOUN
fueconorg-1258	70	21	between	between	ADP
fueconorg-1258	70	22	strategy	strategy	NOUN
fueconorg-1258	70	23	,	,	PUNCT
fueconorg-1258	70	24	its	its	PRON
fueconorg-1258	70	25	realization	realization	NOUN
fueconorg-1258	70	26	,	,	PUNCT
fueconorg-1258	70	27	and	and	CCONJ
fueconorg-1258	70	28	the	the	DET
fueconorg-1258	70	29	process	process	NOUN
fueconorg-1258	70	30	of	of	ADP
fueconorg-1258	70	31	value	value	NOUN
fueconorg-1258	70	32	creation	creation	NOUN
fueconorg-1258	70	33	[	[	X
fueconorg-1258	70	34	14	14	NUM
fueconorg-1258	70	35	,	,	PUNCT
fueconorg-1258	70	36	211	211	NUM
fueconorg-1258	70	37	]	]	PUNCT
fueconorg-1258	70	38	.	.	PUNCT
fueconorg-1258	71	1	performance	performance	NOUN
fueconorg-1258	71	2	measurement	measurement	NOUN
fueconorg-1258	71	3	and	and	CCONJ
fueconorg-1258	71	4	determination	determination	NOUN
fueconorg-1258	71	5	of	of	ADP
fueconorg-1258	71	6	results	result	NOUN
fueconorg-1258	71	7	have	have	VERB
fueconorg-1258	71	8	their	their	PRON
fueconorg-1258	71	9	stronghold	stronghold	NOUN
fueconorg-1258	71	10	in	in	ADP
fueconorg-1258	71	11	the	the	DET
fueconorg-1258	71	12	top	top	ADJ
fueconorg-1258	71	13	management	management	NOUN
fueconorg-1258	71	14	of	of	ADP
fueconorg-1258	71	15	the	the	DET
fueconorg-1258	71	16	enterprise	enterprise	NOUN
fueconorg-1258	71	17	,	,	PUNCT
fueconorg-1258	71	18	but	but	CCONJ
fueconorg-1258	71	19	are	be	AUX
fueconorg-1258	71	20	equally	equally	ADV
fueconorg-1258	71	21	focused	focused	ADJ
fueconorg-1258	71	22	and	and	CCONJ
fueconorg-1258	71	23	involve	involve	VERB
fueconorg-1258	71	24	the	the	DET
fueconorg-1258	71	25	middle	middle	ADJ
fueconorg-1258	71	26	management	management	NOUN
fueconorg-1258	71	27	,	,	PUNCT
fueconorg-1258	71	28	up	up	ADP
fueconorg-1258	71	29	to	to	ADP
fueconorg-1258	71	30	the	the	DET
fueconorg-1258	71	31	top	top	ADJ
fueconorg-1258	71	32	line	line	NOUN
fueconorg-1258	71	33	management	management	NOUN
fueconorg-1258	71	34	(	(	PUNCT
fueconorg-1258	71	35	operational	operational	ADJ
fueconorg-1258	71	36	management	management	NOUN
fueconorg-1258	71	37	)	)	PUNCT
fueconorg-1258	71	38	,	,	PUNCT
fueconorg-1258	71	39	i.e.	i.e.	X
fueconorg-1258	71	40	the	the	DET
fueconorg-1258	71	41	level	level	NOUN
fueconorg-1258	71	42	of	of	ADP
fueconorg-1258	71	43	business	business	NOUN
fueconorg-1258	71	44	processes	process	NOUN
fueconorg-1258	71	45	of	of	ADP
fueconorg-1258	71	46	the	the	DET
fueconorg-1258	71	47	enterprise	enterprise	NOUN
fueconorg-1258	71	48	.	.	PUNCT
fueconorg-1258	72	1	2	2	X
fueconorg-1258	72	2	.	.	X
fueconorg-1258	72	3	possible	possible	ADJ
fueconorg-1258	72	4	approaches	approach	NOUN
fueconorg-1258	72	5	to	to	ADP
fueconorg-1258	72	6	integrating	integrate	VERB
fueconorg-1258	72	7	strategic	strategic	ADJ
fueconorg-1258	72	8	and	and	CCONJ
fueconorg-1258	72	9	operational	operational	ADJ
fueconorg-1258	72	10	management	management	NOUN
fueconorg-1258	72	11	in	in	ADP
fueconorg-1258	72	12	order	order	NOUN
fueconorg-1258	72	13	to	to	PART
fueconorg-1258	72	14	integrate	integrate	VERB
fueconorg-1258	72	15	strategic	strategic	ADJ
fueconorg-1258	72	16	and	and	CCONJ
fueconorg-1258	72	17	operational	operational	ADJ
fueconorg-1258	72	18	management	management	NOUN
fueconorg-1258	72	19	,	,	PUNCT
fueconorg-1258	72	20	different	different	ADJ
fueconorg-1258	72	21	approaches	approach	NOUN
fueconorg-1258	72	22	have	have	AUX
fueconorg-1258	72	23	been	be	AUX
fueconorg-1258	72	24	developed	develop	VERB
fueconorg-1258	72	25	.	.	PUNCT
fueconorg-1258	73	1	some	some	PRON
fueconorg-1258	73	2	of	of	ADP
fueconorg-1258	73	3	them	they	PRON
fueconorg-1258	73	4	are	be	AUX
fueconorg-1258	73	5	:	:	PUNCT
fueconorg-1258	73	6	bsc	bsc	PROPN
fueconorg-1258	74	1	[	[	X
fueconorg-1258	74	2	10	10	NUM
fueconorg-1258	74	3	]	]	PUNCT
fueconorg-1258	74	4	,	,	PUNCT
fueconorg-1258	74	5	dupont	dupont	NOUN
fueconorg-1258	74	6	model	model	NOUN
fueconorg-1258	74	7	[	[	X
fueconorg-1258	74	8	11	11	NUM
fueconorg-1258	74	9	]	]	PUNCT
fueconorg-1258	74	10	,	,	PUNCT
fueconorg-1258	74	11	theory	theory	NOUN
fueconorg-1258	74	12	of	of	ADP
fueconorg-1258	74	13	constraints	constraint	NOUN
fueconorg-1258	74	14	[	[	X
fueconorg-1258	74	15	12	12	NUM
fueconorg-1258	74	16	]	]	PUNCT
fueconorg-1258	74	17	and	and	CCONJ
fueconorg-1258	74	18	others	other	NOUN
fueconorg-1258	74	19	.	.	PUNCT
fueconorg-1258	75	1	bsc	bsc	PROPN
fueconorg-1258	75	2	is	be	AUX
fueconorg-1258	75	3	a	a	DET
fueconorg-1258	75	4	very	very	ADV
fueconorg-1258	75	5	important	important	ADJ
fueconorg-1258	75	6	tool	tool	NOUN
fueconorg-1258	75	7	of	of	ADP
fueconorg-1258	75	8	top	top	ADJ
fueconorg-1258	75	9	management	management	NOUN
fueconorg-1258	75	10	.	.	PUNCT
fueconorg-1258	76	1	it	it	PRON
fueconorg-1258	76	2	has	have	VERB
fueconorg-1258	76	3	a	a	DET
fueconorg-1258	76	4	significant	significant	ADJ
fueconorg-1258	76	5	role	role	NOUN
fueconorg-1258	76	6	in	in	ADP
fueconorg-1258	76	7	the	the	DET
fueconorg-1258	76	8	rapid	rapid	ADJ
fueconorg-1258	76	9	and	and	CCONJ
fueconorg-1258	76	10	effective	effective	ADJ
fueconorg-1258	76	11	strategy	strategy	NOUN
fueconorg-1258	76	12	implementation	implementation	NOUN
fueconorg-1258	76	13	,	,	PUNCT
fueconorg-1258	76	14	through	through	ADP
fueconorg-1258	76	15	the	the	DET
fueconorg-1258	76	16	integration	integration	NOUN
fueconorg-1258	76	17	of	of	ADP
fueconorg-1258	76	18	the	the	DET
fueconorg-1258	76	19	performance	performance	NOUN
fueconorg-1258	76	20	measurement	measurement	NOUN
fueconorg-1258	76	21	system	system	NOUN
fueconorg-1258	76	22	and	and	CCONJ
fueconorg-1258	76	23	management	management	NOUN
fueconorg-1258	76	24	system	system	NOUN
fueconorg-1258	76	25	.	.	PUNCT
fueconorg-1258	77	1	in	in	ADP
fueconorg-1258	77	2	fact	fact	NOUN
fueconorg-1258	77	3	,	,	PUNCT
fueconorg-1258	77	4	it	it	PRON
fueconorg-1258	77	5	sets	set	VERB
fueconorg-1258	77	6	the	the	DET
fueconorg-1258	77	7	strategy	strategy	NOUN
fueconorg-1258	77	8	at	at	ADP
fueconorg-1258	77	9	the	the	DET
fueconorg-1258	77	10	center	center	NOUN
fueconorg-1258	77	11	of	of	ADP
fueconorg-1258	77	12	the	the	DET
fueconorg-1258	77	13	management	management	NOUN
fueconorg-1258	77	14	process	process	NOUN
fueconorg-1258	77	15	,	,	PUNCT
fueconorg-1258	77	16	thus	thus	ADV
fueconorg-1258	77	17	,	,	PUNCT
fueconorg-1258	77	18	in	in	ADP
fueconorg-1258	77	19	a	a	DET
fueconorg-1258	77	20	certain	certain	ADJ
fueconorg-1258	77	21	way	way	NOUN
fueconorg-1258	77	22	,	,	PUNCT
fueconorg-1258	77	23	leading	lead	VERB
fueconorg-1258	77	24	the	the	DET
fueconorg-1258	77	25	enterprise	enterprise	NOUN
fueconorg-1258	77	26	towards	towards	ADP
fueconorg-1258	77	27	strategic	strategic	ADJ
fueconorg-1258	77	28	orientation	orientation	NOUN
fueconorg-1258	77	29	.	.	PUNCT
fueconorg-1258	78	1	the	the	DET
fueconorg-1258	78	2	dupont	dupont	PROPN
fueconorg-1258	78	3	model	model	NOUN
fueconorg-1258	78	4	allows	allow	VERB
fueconorg-1258	78	5	the	the	DET
fueconorg-1258	78	6	operational	operational	ADJ
fueconorg-1258	78	7	improvement	improvement	NOUN
fueconorg-1258	78	8	(	(	PUNCT
fueconorg-1258	78	9	in	in	ADP
fueconorg-1258	78	10	the	the	DET
fueconorg-1258	78	11	field	field	NOUN
fueconorg-1258	78	12	of	of	ADP
fueconorg-1258	78	13	operational	operational	ADJ
fueconorg-1258	78	14	management	management	NOUN
fueconorg-1258	78	15	)	)	PUNCT
fueconorg-1258	78	16	to	to	PART
fueconorg-1258	78	17	be	be	AUX
fueconorg-1258	78	18	adequately	adequately	ADV
fueconorg-1258	78	19	valorized	valorize	VERB
fueconorg-1258	78	20	,	,	PUNCT
fueconorg-1258	78	21	i.e.	i.e.	X
fueconorg-1258	78	22	presented	present	VERB
fueconorg-1258	78	23	in	in	ADP
fueconorg-1258	78	24	financial	financial	ADJ
fueconorg-1258	78	25	statements	statement	NOUN
fueconorg-1258	78	26	,	,	PUNCT
fueconorg-1258	78	27	in	in	ADP
fueconorg-1258	78	28	a	a	DET
fueconorg-1258	78	29	way	way	NOUN
fueconorg-1258	78	30	that	that	PRON
fueconorg-1258	78	31	responds	respond	VERB
fueconorg-1258	78	32	to	to	ADP
fueconorg-1258	78	33	the	the	DET
fueconorg-1258	78	34	needs	need	NOUN
fueconorg-1258	78	35	of	of	ADP
fueconorg-1258	78	36	strategic	strategic	ADJ
fueconorg-1258	78	37	management	management	NOUN
fueconorg-1258	78	38	[	[	X
fueconorg-1258	78	39	14	14	NUM
fueconorg-1258	78	40	,	,	PUNCT
fueconorg-1258	78	41	215	215	NUM
fueconorg-1258	78	42	]	]	PUNCT
fueconorg-1258	78	43	.	.	PUNCT
fueconorg-1258	79	1	the	the	DET
fueconorg-1258	79	2	main	main	ADJ
fueconorg-1258	79	3	objectives	objective	NOUN
fueconorg-1258	79	4	of	of	ADP
fueconorg-1258	79	5	the	the	DET
fueconorg-1258	79	6	theory	theory	NOUN
fueconorg-1258	79	7	of	of	ADP
fueconorg-1258	79	8	constraints	constraint	NOUN
fueconorg-1258	79	9	are	be	AUX
fueconorg-1258	79	10	:	:	PUNCT
fueconorg-1258	79	11	increase	increase	VERB
fueconorg-1258	79	12	throughput	throughput	NOUN
fueconorg-1258	79	13	,	,	PUNCT
fueconorg-1258	79	14	reduce	reduce	VERB
fueconorg-1258	79	15	inventory	inventory	NOUN
fueconorg-1258	79	16	,	,	PUNCT
fueconorg-1258	79	17	and	and	CCONJ
fueconorg-1258	79	18	reduce	reduce	VERB
fueconorg-1258	79	19	operating	operating	NOUN
fueconorg-1258	79	20	expense	expense	NOUN
fueconorg-1258	79	21	.	.	PUNCT
fueconorg-1258	80	1	for	for	ADP
fueconorg-1258	80	2	that	that	DET
fueconorg-1258	80	3	reason	reason	NOUN
fueconorg-1258	80	4	,	,	PUNCT
fueconorg-1258	80	5	there	there	PRON
fueconorg-1258	80	6	are	be	VERB
fueconorg-1258	80	7	objections	objection	NOUN
fueconorg-1258	80	8	to	to	ADP
fueconorg-1258	80	9	this	this	DET
fueconorg-1258	80	10	theory	theory	NOUN
fueconorg-1258	80	11	,	,	PUNCT
fueconorg-1258	80	12	as	as	ADP
fueconorg-1258	80	13	to	to	ADP
fueconorg-1258	80	14	being	be	AUX
fueconorg-1258	80	15	too	too	ADV
fueconorg-1258	80	16	focused	focused	ADJ
fueconorg-1258	80	17	on	on	ADP
fueconorg-1258	80	18	business	business	NOUN
fueconorg-1258	80	19	processes	process	NOUN
fueconorg-1258	80	20	and	and	CCONJ
fueconorg-1258	80	21	operational	operational	ADJ
fueconorg-1258	80	22	improvements	improvement	NOUN
fueconorg-1258	80	23	.	.	PUNCT
fueconorg-1258	81	1	some	some	DET
fueconorg-1258	81	2	enterprises	enterprise	NOUN
fueconorg-1258	81	3	use	use	VERB
fueconorg-1258	81	4	hoshin	hoshin	ADJ
fueconorg-1258	81	5	kanri	kanri	NOUN
fueconorg-1258	81	6	planning	planning	NOUN
fueconorg-1258	81	7	for	for	ADP
fueconorg-1258	81	8	translating	translate	VERB
fueconorg-1258	81	9	high	high	ADJ
fueconorg-1258	81	10	strategic	strategic	ADJ
fueconorg-1258	81	11	goals	goal	NOUN
fueconorg-1258	81	12	into	into	ADP
fueconorg-1258	81	13	the	the	DET
fueconorg-1258	81	14	goals	goal	NOUN
fueconorg-1258	81	15	of	of	ADP
fueconorg-1258	81	16	operating	operate	VERB
fueconorg-1258	81	17	departments	department	NOUN
fueconorg-1258	81	18	.	.	PUNCT
fueconorg-1258	82	1	it	it	PRON
fueconorg-1258	82	2	is	be	AUX
fueconorg-1258	82	3	an	an	DET
fueconorg-1258	82	4	instrument	instrument	NOUN
fueconorg-1258	82	5	that	that	PRON
fueconorg-1258	82	6	allows	allow	VERB
fueconorg-1258	82	7	the	the	DET
fueconorg-1258	82	8	management	management	NOUN
fueconorg-1258	82	9	to	to	PART
fueconorg-1258	82	10	communicate	communicate	VERB
fueconorg-1258	82	11	objectives	objective	NOUN
fueconorg-1258	82	12	through	through	ADP
fueconorg-1258	82	13	all	all	DET
fueconorg-1258	82	14	hierarchical	hierarchical	ADJ
fueconorg-1258	82	15	levels	level	NOUN
fueconorg-1258	82	16	of	of	ADP
fueconorg-1258	82	17	the	the	DET
fueconorg-1258	82	18	organization	organization	NOUN
fueconorg-1258	82	19	,	,	PUNCT
fueconorg-1258	82	20	i.e.	i.e.	X
fueconorg-1258	82	21	create	create	VERB
fueconorg-1258	82	22	detailed	detailed	ADJ
fueconorg-1258	82	23	plans	plan	NOUN
fueconorg-1258	82	24	for	for	ADP
fueconorg-1258	82	25	the	the	DET
fueconorg-1258	82	26	future	future	NOUN
fueconorg-1258	82	27	,	,	PUNCT
fueconorg-1258	82	28	which	which	PRON
fueconorg-1258	82	29	require	require	VERB
fueconorg-1258	82	30	serious	serious	ADJ
fueconorg-1258	82	31	planning	planning	NOUN
fueconorg-1258	82	32	and	and	CCONJ
fueconorg-1258	82	33	resources	resource	NOUN
fueconorg-1258	82	34	.	.	PUNCT
fueconorg-1258	83	1	time	time	NOUN
fueconorg-1258	83	2	driven	drive	VERB
fueconorg-1258	83	3	activity	activity	NOUN
fueconorg-1258	83	4	-	-	PUNCT
fueconorg-1258	83	5	based	base	VERB
fueconorg-1258	83	6	costing	costing	NOUN
fueconorg-1258	83	7	as	as	ADP
fueconorg-1258	83	8	a	a	DET
fueconorg-1258	83	9	tool	tool	NOUN
fueconorg-1258	83	10	of	of	ADP
fueconorg-1258	83	11	building	build	VERB
fueconorg-1258	83	12	integrated	integrate	VERB
fueconorg-1258	83	13	management	management	NOUN
fueconorg-1258	83	14	system	system	NOUN
fueconorg-1258	83	15	49	49	NUM
fueconorg-1258	83	16	a	a	DET
fueconorg-1258	83	17	number	number	NOUN
fueconorg-1258	83	18	of	of	ADP
fueconorg-1258	83	19	authors	author	NOUN
fueconorg-1258	83	20	speak	speak	VERB
fueconorg-1258	83	21	of	of	ADP
fueconorg-1258	83	22	a	a	DET
fueconorg-1258	83	23	performance	performance	NOUN
fueconorg-1258	83	24	measurement	measurement	NOUN
fueconorg-1258	83	25	system	system	NOUN
fueconorg-1258	83	26	as	as	ADP
fueconorg-1258	83	27	a	a	DET
fueconorg-1258	83	28	key	key	ADJ
fueconorg-1258	83	29	information	information	NOUN
fueconorg-1258	83	30	system	system	NOUN
fueconorg-1258	83	31	that	that	PRON
fueconorg-1258	83	32	enables	enable	VERB
fueconorg-1258	83	33	effective	effective	ADJ
fueconorg-1258	83	34	and	and	CCONJ
fueconorg-1258	83	35	efficient	efficient	ADJ
fueconorg-1258	83	36	management	management	NOUN
fueconorg-1258	83	37	.	.	PUNCT
fueconorg-1258	84	1	for	for	ADP
fueconorg-1258	84	2	this	this	DET
fueconorg-1258	84	3	purpose	purpose	NOUN
fueconorg-1258	84	4	,	,	PUNCT
fueconorg-1258	84	5	a	a	DET
fueconorg-1258	84	6	performance	performance	NOUN
fueconorg-1258	84	7	measurement	measurement	NOUN
fueconorg-1258	84	8	system	system	NOUN
fueconorg-1258	84	9	needs	need	VERB
fueconorg-1258	84	10	to	to	PART
fueconorg-1258	84	11	integrate	integrate	VERB
fueconorg-1258	84	12	all	all	DET
fueconorg-1258	84	13	the	the	DET
fueconorg-1258	84	14	relevant	relevant	ADJ
fueconorg-1258	84	15	information	information	NOUN
fueconorg-1258	84	16	,	,	PUNCT
fueconorg-1258	84	17	i.e.	i.e.	X
fueconorg-1258	84	18	enable	enable	VERB
fueconorg-1258	84	19	the	the	DET
fueconorg-1258	84	20	development	development	NOUN
fueconorg-1258	84	21	of	of	ADP
fueconorg-1258	84	22	strategic	strategic	ADJ
fueconorg-1258	84	23	and	and	CCONJ
fueconorg-1258	84	24	operational	operational	ADJ
fueconorg-1258	84	25	objectives	objective	NOUN
fueconorg-1258	84	26	,	,	PUNCT
fueconorg-1258	84	27	and	and	CCONJ
fueconorg-1258	84	28	provide	provide	VERB
fueconorg-1258	84	29	information	information	NOUN
fueconorg-1258	84	30	for	for	ADP
fueconorg-1258	84	31	decision	decision	NOUN
fueconorg-1258	84	32	making	making	NOUN
fueconorg-1258	84	33	and	and	CCONJ
fueconorg-1258	84	34	control	control	VERB
fueconorg-1258	84	35	[	[	X
fueconorg-1258	84	36	3	3	NUM
fueconorg-1258	84	37	]	]	PUNCT
fueconorg-1258	84	38	.	.	PUNCT
fueconorg-1258	85	1	in	in	ADP
fueconorg-1258	85	2	support	support	NOUN
fueconorg-1258	85	3	of	of	ADP
fueconorg-1258	85	4	this	this	PRON
fueconorg-1258	85	5	,	,	PUNCT
fueconorg-1258	85	6	and	and	CCONJ
fueconorg-1258	85	7	in	in	ADP
fueconorg-1258	85	8	the	the	DET
fueconorg-1258	85	9	context	context	NOUN
fueconorg-1258	85	10	of	of	ADP
fueconorg-1258	85	11	the	the	DET
fueconorg-1258	85	12	measurement	measurement	NOUN
fueconorg-1258	85	13	process	process	NOUN
fueconorg-1258	85	14	,	,	PUNCT
fueconorg-1258	85	15	the	the	DET
fueconorg-1258	85	16	issue	issue	NOUN
fueconorg-1258	85	17	of	of	ADP
fueconorg-1258	85	18	the	the	DET
fueconorg-1258	85	19	connection	connection	NOUN
fueconorg-1258	85	20	between	between	ADP
fueconorg-1258	85	21	accounting	accounting	NOUN
fueconorg-1258	85	22	and	and	CCONJ
fueconorg-1258	85	23	strategy	strategy	NOUN
fueconorg-1258	85	24	inevitably	inevitably	ADV
fueconorg-1258	85	25	arises	arise	VERB
fueconorg-1258	85	26	.	.	PUNCT
fueconorg-1258	86	1	although	although	SCONJ
fueconorg-1258	86	2	research	research	NOUN
fueconorg-1258	86	3	on	on	ADP
fueconorg-1258	86	4	this	this	DET
fueconorg-1258	86	5	subject	subject	NOUN
fueconorg-1258	86	6	has	have	AUX
fueconorg-1258	86	7	been	be	AUX
fueconorg-1258	86	8	carried	carry	VERB
fueconorg-1258	86	9	out	out	ADP
fueconorg-1258	86	10	for	for	ADP
fueconorg-1258	86	11	more	more	ADJ
fueconorg-1258	86	12	than	than	ADP
fueconorg-1258	86	13	half	half	DET
fueconorg-1258	86	14	a	a	DET
fueconorg-1258	86	15	century	century	NOUN
fueconorg-1258	86	16	,	,	PUNCT
fueconorg-1258	86	17	a	a	DET
fueconorg-1258	86	18	large	large	ADJ
fueconorg-1258	86	19	number	number	NOUN
fueconorg-1258	86	20	of	of	ADP
fueconorg-1258	86	21	authors	author	NOUN
fueconorg-1258	86	22	point	point	VERB
fueconorg-1258	86	23	out	out	ADP
fueconorg-1258	86	24	that	that	SCONJ
fueconorg-1258	86	25	this	this	DET
fueconorg-1258	86	26	relationship	relationship	NOUN
fueconorg-1258	86	27	has	have	AUX
fueconorg-1258	86	28	not	not	PART
fueconorg-1258	86	29	been	be	AUX
fueconorg-1258	86	30	fully	fully	ADV
fueconorg-1258	86	31	explained	explain	VERB
fueconorg-1258	86	32	and	and	CCONJ
fueconorg-1258	86	33	clarified	clarify	VERB
fueconorg-1258	86	34	yet	yet	ADV
fueconorg-1258	86	35	.	.	PUNCT
fueconorg-1258	87	1	furthermore	furthermore	ADV
fueconorg-1258	87	2	,	,	PUNCT
fueconorg-1258	87	3	they	they	PRON
fueconorg-1258	87	4	often	often	ADV
fueconorg-1258	87	5	emphasize	emphasize	VERB
fueconorg-1258	87	6	the	the	DET
fueconorg-1258	87	7	accounting	accounting	NOUN
fueconorg-1258	87	8	support	support	NOUN
fueconorg-1258	87	9	to	to	ADP
fueconorg-1258	87	10	the	the	DET
fueconorg-1258	87	11	process	process	NOUN
fueconorg-1258	87	12	of	of	ADP
fueconorg-1258	87	13	strategy	strategy	NOUN
fueconorg-1258	87	14	realization	realization	NOUN
fueconorg-1258	87	15	,	,	PUNCT
fueconorg-1258	87	16	but	but	CCONJ
fueconorg-1258	87	17	not	not	PART
fueconorg-1258	87	18	to	to	ADP
fueconorg-1258	87	19	the	the	DET
fueconorg-1258	87	20	process	process	NOUN
fueconorg-1258	87	21	of	of	ADP
fueconorg-1258	87	22	its	its	PRON
fueconorg-1258	87	23	adoption	adoption	NOUN
fueconorg-1258	87	24	[	[	X
fueconorg-1258	87	25	7	7	NUM
fueconorg-1258	87	26	]	]	PUNCT
fueconorg-1258	87	27	,	,	PUNCT
fueconorg-1258	87	28	[	[	X
fueconorg-1258	87	29	1	1	NUM
fueconorg-1258	87	30	]	]	PUNCT
fueconorg-1258	87	31	.	.	PUNCT
fueconorg-1258	88	1	the	the	DET
fueconorg-1258	88	2	research	research	NOUN
fueconorg-1258	88	3	carried	carry	VERB
fueconorg-1258	88	4	out	out	ADP
fueconorg-1258	88	5	in	in	ADP
fueconorg-1258	88	6	2010	2010	NUM
fueconorg-1258	88	7	aimed	aim	VERB
fueconorg-1258	88	8	at	at	ADP
fueconorg-1258	88	9	analyzing	analyze	VERB
fueconorg-1258	88	10	the	the	DET
fueconorg-1258	88	11	role	role	NOUN
fueconorg-1258	88	12	of	of	ADP
fueconorg-1258	88	13	different	different	ADJ
fueconorg-1258	88	14	accounting	accounting	NOUN
fueconorg-1258	88	15	tools	tool	NOUN
fueconorg-1258	88	16	in	in	ADP
fueconorg-1258	88	17	the	the	DET
fueconorg-1258	88	18	process	process	NOUN
fueconorg-1258	88	19	of	of	ADP
fueconorg-1258	88	20	defining	define	VERB
fueconorg-1258	88	21	,	,	PUNCT
fueconorg-1258	88	22	redefining	redefine	VERB
fueconorg-1258	88	23	,	,	PUNCT
fueconorg-1258	88	24	and	and	CCONJ
fueconorg-1258	88	25	implementing	implement	VERB
fueconorg-1258	88	26	the	the	DET
fueconorg-1258	88	27	strategy	strategy	NOUN
fueconorg-1258	88	28	.	.	PUNCT
fueconorg-1258	89	1	the	the	DET
fueconorg-1258	89	2	authors	author	NOUN
fueconorg-1258	89	3	’	’	PART
fueconorg-1258	89	4	global	global	ADJ
fueconorg-1258	89	5	conclusion	conclusion	NOUN
fueconorg-1258	89	6	is	be	AUX
fueconorg-1258	89	7	that	that	SCONJ
fueconorg-1258	89	8	the	the	DET
fueconorg-1258	89	9	role	role	NOUN
fueconorg-1258	89	10	of	of	ADP
fueconorg-1258	89	11	accounting	account	VERB
fueconorg-1258	89	12	in	in	ADP
fueconorg-1258	89	13	all	all	DET
fueconorg-1258	89	14	these	these	DET
fueconorg-1258	89	15	processes	process	NOUN
fueconorg-1258	89	16	is	be	AUX
fueconorg-1258	89	17	very	very	ADV
fueconorg-1258	89	18	active	active	ADJ
fueconorg-1258	89	19	and	and	CCONJ
fueconorg-1258	89	20	important	important	ADJ
fueconorg-1258	89	21	[	[	X
fueconorg-1258	89	22	20	20	NUM
fueconorg-1258	89	23	]	]	PUNCT
fueconorg-1258	89	24	.	.	PUNCT
fueconorg-1258	90	1	in	in	ADP
fueconorg-1258	90	2	connection	connection	NOUN
fueconorg-1258	90	3	with	with	ADP
fueconorg-1258	90	4	the	the	DET
fueconorg-1258	90	5	performance	performance	NOUN
fueconorg-1258	90	6	measurement	measurement	NOUN
fueconorg-1258	90	7	system	system	NOUN
fueconorg-1258	90	8	,	,	PUNCT
fueconorg-1258	90	9	the	the	DET
fueconorg-1258	90	10	essential	essential	ADJ
fueconorg-1258	90	11	question	question	NOUN
fueconorg-1258	90	12	is	be	AUX
fueconorg-1258	90	13	how	how	SCONJ
fueconorg-1258	90	14	to	to	PART
fueconorg-1258	90	15	develop	develop	VERB
fueconorg-1258	90	16	an	an	DET
fueconorg-1258	90	17	adequate	adequate	ADJ
fueconorg-1258	90	18	measurement	measurement	NOUN
fueconorg-1258	90	19	system	system	NOUN
fueconorg-1258	90	20	.	.	PUNCT
fueconorg-1258	91	1	the	the	DET
fueconorg-1258	91	2	traditional	traditional	ADJ
fueconorg-1258	91	3	performance	performance	NOUN
fueconorg-1258	91	4	measurement	measurement	NOUN
fueconorg-1258	91	5	system	system	NOUN
fueconorg-1258	91	6	is	be	AUX
fueconorg-1258	91	7	based	base	VERB
fueconorg-1258	91	8	on	on	ADP
fueconorg-1258	91	9	cost	cost	NOUN
fueconorg-1258	91	10	accounting	accounting	NOUN
fueconorg-1258	91	11	information	information	NOUN
fueconorg-1258	91	12	,	,	PUNCT
fueconorg-1258	91	13	based	base	VERB
fueconorg-1258	91	14	on	on	ADP
fueconorg-1258	91	15	the	the	DET
fueconorg-1258	91	16	application	application	NOUN
fueconorg-1258	91	17	of	of	ADP
fueconorg-1258	91	18	the	the	DET
fueconorg-1258	91	19	concept	concept	NOUN
fueconorg-1258	91	20	of	of	ADP
fueconorg-1258	91	21	full	full	ADJ
fueconorg-1258	91	22	costs	cost	NOUN
fueconorg-1258	91	23	,	,	PUNCT
fueconorg-1258	91	24	and	and	CCONJ
fueconorg-1258	91	25	financial	financial	ADJ
fueconorg-1258	91	26	accounting	accounting	NOUN
fueconorg-1258	91	27	information	information	NOUN
fueconorg-1258	91	28	,	,	PUNCT
fueconorg-1258	91	29	which	which	PRON
fueconorg-1258	91	30	is	be	AUX
fueconorg-1258	91	31	primarily	primarily	ADV
fueconorg-1258	91	32	of	of	ADP
fueconorg-1258	91	33	a	a	DET
fueconorg-1258	91	34	historical	historical	ADJ
fueconorg-1258	91	35	character	character	NOUN
fueconorg-1258	91	36	.	.	PUNCT
fueconorg-1258	92	1	traditional	traditional	ADJ
fueconorg-1258	92	2	accounting	accounting	NOUN
fueconorg-1258	92	3	information	information	NOUN
fueconorg-1258	92	4	is	be	AUX
fueconorg-1258	92	5	objected	object	VERB
fueconorg-1258	92	6	to	to	ADP
fueconorg-1258	92	7	as	as	ADP
fueconorg-1258	92	8	being	be	AUX
fueconorg-1258	92	9	unable	unable	ADJ
fueconorg-1258	92	10	to	to	PART
fueconorg-1258	92	11	support	support	VERB
fueconorg-1258	92	12	the	the	DET
fueconorg-1258	92	13	realization	realization	NOUN
fueconorg-1258	92	14	of	of	ADP
fueconorg-1258	92	15	strategy	strategy	NOUN
fueconorg-1258	92	16	,	,	PUNCT
fueconorg-1258	92	17	business	business	NOUN
fueconorg-1258	92	18	objectives	objective	NOUN
fueconorg-1258	92	19	,	,	PUNCT
fueconorg-1258	92	20	and	and	CCONJ
fueconorg-1258	92	21	continuous	continuous	ADJ
fueconorg-1258	92	22	improvement	improvement	NOUN
fueconorg-1258	92	23	.	.	PUNCT
fueconorg-1258	93	1	in	in	ADP
fueconorg-1258	93	2	their	their	PRON
fueconorg-1258	93	3	work	work	NOUN
fueconorg-1258	93	4	,	,	PUNCT
fueconorg-1258	93	5	kaplan	kaplan	PROPN
fueconorg-1258	93	6	and	and	CCONJ
fueconorg-1258	93	7	norton	norton	PROPN
fueconorg-1258	93	8	claim	claim	VERB
fueconorg-1258	93	9	that	that	SCONJ
fueconorg-1258	93	10	one	one	PRON
fueconorg-1258	93	11	should	should	AUX
fueconorg-1258	93	12	rely	rely	VERB
fueconorg-1258	93	13	on	on	ADP
fueconorg-1258	93	14	the	the	DET
fueconorg-1258	93	15	cost	cost	NOUN
fueconorg-1258	93	16	accounting	accounting	NOUN
fueconorg-1258	93	17	information	information	NOUN
fueconorg-1258	93	18	of	of	ADP
fueconorg-1258	93	19	new	new	ADJ
fueconorg-1258	93	20	type	type	NOUN
fueconorg-1258	93	21	and	and	CCONJ
fueconorg-1258	93	22	information	information	NOUN
fueconorg-1258	93	23	based	base	VERB
fueconorg-1258	93	24	on	on	ADP
fueconorg-1258	93	25	new	new	ADJ
fueconorg-1258	93	26	accounting	accounting	NOUN
fueconorg-1258	93	27	methodologies	methodology	NOUN
fueconorg-1258	93	28	.	.	PUNCT
fueconorg-1258	94	1	they	they	PRON
fueconorg-1258	94	2	developed	develop	VERB
fueconorg-1258	94	3	an	an	DET
fueconorg-1258	94	4	approach	approach	NOUN
fueconorg-1258	94	5	for	for	ADP
fueconorg-1258	94	6	the	the	DET
fueconorg-1258	94	7	integration	integration	NOUN
fueconorg-1258	94	8	of	of	ADP
fueconorg-1258	94	9	strategic	strategic	ADJ
fueconorg-1258	94	10	and	and	CCONJ
fueconorg-1258	94	11	operational	operational	ADJ
fueconorg-1258	94	12	management	management	NOUN
fueconorg-1258	94	13	,	,	PUNCT
fueconorg-1258	94	14	which	which	PRON
fueconorg-1258	94	15	is	be	AUX
fueconorg-1258	94	16	based	base	VERB
fueconorg-1258	94	17	on	on	ADP
fueconorg-1258	94	18	the	the	DET
fueconorg-1258	94	19	strategic	strategic	ADJ
fueconorg-1258	94	20	and	and	CCONJ
fueconorg-1258	94	21	operational	operational	ADJ
fueconorg-1258	94	22	planning	planning	NOUN
fueconorg-1258	94	23	.	.	PUNCT
fueconorg-1258	95	1	their	their	PRON
fueconorg-1258	95	2	theoretical	theoretical	ADJ
fueconorg-1258	95	3	framework	framework	NOUN
fueconorg-1258	95	4	,	,	PUNCT
fueconorg-1258	95	5	which	which	PRON
fueconorg-1258	95	6	provides	provide	VERB
fueconorg-1258	95	7	an	an	DET
fueconorg-1258	95	8	integrated	integrated	ADJ
fueconorg-1258	95	9	approach	approach	NOUN
fueconorg-1258	95	10	to	to	ADP
fueconorg-1258	95	11	strategy	strategy	NOUN
fueconorg-1258	95	12	formulation	formulation	NOUN
fueconorg-1258	95	13	and	and	CCONJ
fueconorg-1258	95	14	planning	planning	NOUN
fueconorg-1258	95	15	,	,	PUNCT
fueconorg-1258	95	16	and	and	CCONJ
fueconorg-1258	95	17	to	to	ADP
fueconorg-1258	95	18	operational	operational	ADJ
fueconorg-1258	95	19	management	management	NOUN
fueconorg-1258	95	20	and	and	CCONJ
fueconorg-1258	95	21	achieving	achieve	VERB
fueconorg-1258	95	22	excellence	excellence	NOUN
fueconorg-1258	95	23	,	,	PUNCT
fueconorg-1258	95	24	comprises	comprise	VERB
fueconorg-1258	95	25	six	six	NUM
fueconorg-1258	95	26	stages	stage	NOUN
fueconorg-1258	95	27	,	,	PUNCT
fueconorg-1258	95	28	and	and	CCONJ
fueconorg-1258	95	29	is	be	AUX
fueconorg-1258	95	30	shown	show	VERB
fueconorg-1258	95	31	in	in	ADP
fueconorg-1258	95	32	figure	figure	NOUN
fueconorg-1258	95	33	1	1	NUM
fueconorg-1258	95	34	.	.	PUNCT
fueconorg-1258	95	35	fig	fig	NOUN
fueconorg-1258	95	36	.	.	PUNCT
fueconorg-1258	96	1	1	1	NUM
fueconorg-1258	96	2	stages	stage	NOUN
fueconorg-1258	96	3	of	of	ADP
fueconorg-1258	96	4	integration	integration	NOUN
fueconorg-1258	96	5	of	of	ADP
fueconorg-1258	96	6	strategic	strategic	ADJ
fueconorg-1258	96	7	and	and	CCONJ
fueconorg-1258	96	8	operational	operational	ADJ
fueconorg-1258	96	9	planning	planning	NOUN
fueconorg-1258	96	10	[	[	X
fueconorg-1258	96	11	8	8	NUM
fueconorg-1258	96	12	,	,	PUNCT
fueconorg-1258	96	13	7	7	NUM
fueconorg-1258	96	14	]	]	PUNCT
fueconorg-1258	96	15	the	the	DET
fueconorg-1258	96	16	first	first	ADJ
fueconorg-1258	96	17	and	and	CCONJ
fueconorg-1258	96	18	crucial	crucial	ADJ
fueconorg-1258	96	19	phase	phase	NOUN
fueconorg-1258	96	20	of	of	ADP
fueconorg-1258	96	21	the	the	DET
fueconorg-1258	96	22	presented	present	VERB
fueconorg-1258	96	23	framework	framework	NOUN
fueconorg-1258	96	24	includes	include	VERB
fueconorg-1258	96	25	strategy	strategy	NOUN
fueconorg-1258	96	26	development	development	NOUN
fueconorg-1258	96	27	.	.	PUNCT
fueconorg-1258	97	1	strategy	strategy	NOUN
fueconorg-1258	97	2	development	development	NOUN
fueconorg-1258	97	3	includes	include	VERB
fueconorg-1258	97	4	formulating	formulate	VERB
fueconorg-1258	97	5	mission	mission	NOUN
fueconorg-1258	97	6	,	,	PUNCT
fueconorg-1258	97	7	vision	vision	NOUN
fueconorg-1258	97	8	,	,	PUNCT
fueconorg-1258	97	9	defining	define	VERB
fueconorg-1258	97	10	values	value	NOUN
fueconorg-1258	97	11	,	,	PUNCT
fueconorg-1258	97	12	implementing	implement	VERB
fueconorg-1258	97	13	50	50	NUM
fueconorg-1258	97	14	m.todorović	m.todorović	NOUN
fueconorg-1258	97	15	strategic	strategic	ADJ
fueconorg-1258	97	16	analysis	analysis	NOUN
fueconorg-1258	97	17	(	(	PUNCT
fueconorg-1258	97	18	including	include	VERB
fueconorg-1258	97	19	analysis	analysis	NOUN
fueconorg-1258	97	20	of	of	ADP
fueconorg-1258	97	21	macro	macro	ADJ
fueconorg-1258	97	22	and	and	CCONJ
fueconorg-1258	97	23	microeconomic	microeconomic	ADJ
fueconorg-1258	97	24	environment	environment	NOUN
fueconorg-1258	97	25	,	,	PUNCT
fueconorg-1258	97	26	resources	resource	NOUN
fueconorg-1258	97	27	,	,	PUNCT
fueconorg-1258	97	28	and	and	CCONJ
fueconorg-1258	97	29	other	other	ADJ
fueconorg-1258	97	30	business	business	NOUN
fueconorg-1258	97	31	opportunities	opportunity	NOUN
fueconorg-1258	97	32	,	,	PUNCT
fueconorg-1258	97	33	but	but	CCONJ
fueconorg-1258	97	34	also	also	ADV
fueconorg-1258	97	35	an	an	DET
fueconorg-1258	97	36	analysis	analysis	NOUN
fueconorg-1258	97	37	of	of	ADP
fueconorg-1258	97	38	progress	progress	NOUN
fueconorg-1258	97	39	of	of	ADP
fueconorg-1258	97	40	previously	previously	ADV
fueconorg-1258	97	41	formulated	formulate	VERB
fueconorg-1258	97	42	strategies	strategy	NOUN
fueconorg-1258	97	43	)	)	PUNCT
fueconorg-1258	97	44	,	,	PUNCT
fueconorg-1258	97	45	and	and	CCONJ
fueconorg-1258	97	46	strategy	strategy	NOUN
fueconorg-1258	97	47	formulation	formulation	NOUN
fueconorg-1258	97	48	.	.	PUNCT
fueconorg-1258	98	1	the	the	DET
fueconorg-1258	98	2	strategy	strategy	NOUN
fueconorg-1258	98	3	,	,	PUNCT
fueconorg-1258	98	4	by	by	ADP
fueconorg-1258	98	5	its	its	PRON
fueconorg-1258	98	6	nature	nature	NOUN
fueconorg-1258	98	7	,	,	PUNCT
fueconorg-1258	98	8	relies	rely	VERB
fueconorg-1258	98	9	on	on	ADP
fueconorg-1258	98	10	the	the	DET
fueconorg-1258	98	11	vision	vision	NOUN
fueconorg-1258	98	12	,	,	PUNCT
fueconorg-1258	98	13	mission	mission	NOUN
fueconorg-1258	98	14	,	,	PUNCT
fueconorg-1258	98	15	and	and	CCONJ
fueconorg-1258	98	16	goals	goal	NOUN
fueconorg-1258	98	17	of	of	ADP
fueconorg-1258	98	18	the	the	DET
fueconorg-1258	98	19	enterprise	enterprise	NOUN
fueconorg-1258	98	20	.	.	PUNCT
fueconorg-1258	99	1	it	it	PRON
fueconorg-1258	99	2	is	be	AUX
fueconorg-1258	99	3	considered	consider	VERB
fueconorg-1258	99	4	a	a	DET
fueconorg-1258	99	5	key	key	ADJ
fueconorg-1258	99	6	link	link	NOUN
fueconorg-1258	99	7	in	in	ADP
fueconorg-1258	99	8	the	the	DET
fueconorg-1258	99	9	chain	chain	NOUN
fueconorg-1258	99	10	of	of	ADP
fueconorg-1258	99	11	dispositive	dispositive	ADJ
fueconorg-1258	99	12	business	business	NOUN
fueconorg-1258	99	13	and	and	CCONJ
fueconorg-1258	99	14	financial	financial	ADJ
fueconorg-1258	99	15	decisions	decision	NOUN
fueconorg-1258	99	16	and	and	CCONJ
fueconorg-1258	99	17	operationalization	operationalization	NOUN
fueconorg-1258	99	18	of	of	ADP
fueconorg-1258	99	19	tasks	task	NOUN
fueconorg-1258	99	20	,	,	PUNCT
fueconorg-1258	99	21	and	and	CCONJ
fueconorg-1258	99	22	stands	stand	VERB
fueconorg-1258	99	23	for	for	ADP
fueconorg-1258	99	24	the	the	DET
fueconorg-1258	99	25	defined	define	VERB
fueconorg-1258	99	26	best	good	ADJ
fueconorg-1258	99	27	course	course	NOUN
fueconorg-1258	99	28	of	of	ADP
fueconorg-1258	99	29	action	action	NOUN
fueconorg-1258	99	30	for	for	ADP
fueconorg-1258	99	31	the	the	DET
fueconorg-1258	99	32	realization	realization	NOUN
fueconorg-1258	99	33	of	of	ADP
fueconorg-1258	99	34	the	the	DET
fueconorg-1258	99	35	objectives	objective	NOUN
fueconorg-1258	99	36	of	of	ADP
fueconorg-1258	99	37	enterprise	enterprise	NOUN
fueconorg-1258	99	38	,	,	PUNCT
fueconorg-1258	99	39	and	and	CCONJ
fueconorg-1258	99	40	the	the	DET
fueconorg-1258	99	41	most	most	ADV
fueconorg-1258	99	42	important	important	ADJ
fueconorg-1258	99	43	interactive	interactive	ADJ
fueconorg-1258	99	44	element	element	NOUN
fueconorg-1258	99	45	between	between	ADP
fueconorg-1258	99	46	the	the	DET
fueconorg-1258	99	47	enterprise	enterprise	NOUN
fueconorg-1258	99	48	and	and	CCONJ
fueconorg-1258	99	49	its	its	PRON
fueconorg-1258	99	50	environment	environment	NOUN
fueconorg-1258	99	51	.	.	PUNCT
fueconorg-1258	100	1	after	after	ADP
fueconorg-1258	100	2	strategy	strategy	NOUN
fueconorg-1258	100	3	formulation	formulation	NOUN
fueconorg-1258	100	4	,	,	PUNCT
fueconorg-1258	100	5	the	the	DET
fueconorg-1258	100	6	focus	focus	NOUN
fueconorg-1258	100	7	is	be	AUX
fueconorg-1258	100	8	on	on	ADP
fueconorg-1258	100	9	its	its	PRON
fueconorg-1258	100	10	planning	planning	NOUN
fueconorg-1258	100	11	.	.	PUNCT
fueconorg-1258	101	1	strategy	strategy	NOUN
fueconorg-1258	101	2	planning	planning	NOUN
fueconorg-1258	101	3	includes	include	VERB
fueconorg-1258	101	4	defining	define	VERB
fueconorg-1258	101	5	strategic	strategic	ADJ
fueconorg-1258	101	6	goals	goal	NOUN
fueconorg-1258	101	7	,	,	PUNCT
fueconorg-1258	101	8	strategic	strategic	ADJ
fueconorg-1258	101	9	initiatives	initiative	NOUN
fueconorg-1258	101	10	(	(	PUNCT
fueconorg-1258	101	11	planned	plan	VERB
fueconorg-1258	101	12	action	action	NOUN
fueconorg-1258	101	13	aimed	aim	VERB
fueconorg-1258	101	14	at	at	ADP
fueconorg-1258	101	15	achieving	achieve	VERB
fueconorg-1258	101	16	performance	performance	NOUN
fueconorg-1258	101	17	in	in	ADP
fueconorg-1258	101	18	respect	respect	NOUN
fueconorg-1258	101	19	of	of	ADP
fueconorg-1258	101	20	the	the	DET
fueconorg-1258	101	21	goals	goal	NOUN
fueconorg-1258	101	22	established	establish	VERB
fueconorg-1258	101	23	in	in	ADP
fueconorg-1258	101	24	the	the	DET
fueconorg-1258	101	25	strategic	strategic	ADJ
fueconorg-1258	101	26	map	map	NOUN
fueconorg-1258	101	27	)	)	PUNCT
fueconorg-1258	101	28	,	,	PUNCT
fueconorg-1258	101	29	performance	performance	NOUN
fueconorg-1258	101	30	measures	measure	NOUN
fueconorg-1258	101	31	,	,	PUNCT
fueconorg-1258	101	32	and	and	CCONJ
fueconorg-1258	101	33	the	the	DET
fueconorg-1258	101	34	necessary	necessary	ADJ
fueconorg-1258	101	35	budget	budget	NOUN
fueconorg-1258	101	36	.	.	PUNCT
fueconorg-1258	102	1	it	it	PRON
fueconorg-1258	102	2	can	can	AUX
fueconorg-1258	102	3	be	be	AUX
fueconorg-1258	102	4	implemented	implement	VERB
fueconorg-1258	102	5	by	by	ADP
fueconorg-1258	102	6	introducing	introduce	VERB
fueconorg-1258	102	7	the	the	DET
fueconorg-1258	102	8	strategic	strategic	ADJ
fueconorg-1258	102	9	map	map	NOUN
fueconorg-1258	102	10	.	.	PUNCT
fueconorg-1258	103	1	the	the	DET
fueconorg-1258	103	2	strategic	strategic	ADJ
fueconorg-1258	103	3	map	map	NOUN
fueconorg-1258	103	4	describes	describe	VERB
fueconorg-1258	103	5	the	the	DET
fueconorg-1258	103	6	process	process	NOUN
fueconorg-1258	103	7	of	of	ADP
fueconorg-1258	103	8	creating	create	VERB
fueconorg-1258	103	9	value	value	NOUN
fueconorg-1258	103	10	through	through	ADP
fueconorg-1258	103	11	a	a	DET
fueconorg-1258	103	12	series	series	NOUN
fueconorg-1258	103	13	of	of	ADP
fueconorg-1258	103	14	cause	cause	NOUN
fueconorg-1258	103	15	-	-	PUNCT
fueconorg-1258	103	16	and	and	CCONJ
fueconorg-1258	103	17	-	-	PUNCT
fueconorg-1258	103	18	effect	effect	NOUN
fueconorg-1258	103	19	links	link	NOUN
fueconorg-1258	103	20	between	between	ADP
fueconorg-1258	103	21	the	the	DET
fueconorg-1258	103	22	defined	define	VERB
fueconorg-1258	103	23	goals	goal	NOUN
fueconorg-1258	103	24	and	and	CCONJ
fueconorg-1258	103	25	four	four	NUM
fueconorg-1258	103	26	different	different	ADJ
fueconorg-1258	103	27	perspectives	perspective	NOUN
fueconorg-1258	103	28	of	of	ADP
fueconorg-1258	103	29	bsc	bsc	PROPN
fueconorg-1258	103	30	.	.	PUNCT
fueconorg-1258	104	1	understanding	understand	VERB
fueconorg-1258	104	2	the	the	DET
fueconorg-1258	104	3	strategic	strategic	ADJ
fueconorg-1258	104	4	goals	goal	NOUN
fueconorg-1258	104	5	and	and	CCONJ
fueconorg-1258	104	6	strategic	strategic	ADJ
fueconorg-1258	104	7	directions	direction	NOUN
fueconorg-1258	104	8	,	,	PUNCT
fueconorg-1258	104	9	their	their	PRON
fueconorg-1258	104	10	development	development	NOUN
fueconorg-1258	104	11	and	and	CCONJ
fueconorg-1258	104	12	measurement	measurement	NOUN
fueconorg-1258	104	13	of	of	ADP
fueconorg-1258	104	14	achieved	achieve	VERB
fueconorg-1258	104	15	performance	performance	NOUN
fueconorg-1258	104	16	levels	level	NOUN
fueconorg-1258	104	17	,	,	PUNCT
fueconorg-1258	104	18	control	control	NOUN
fueconorg-1258	104	19	of	of	ADP
fueconorg-1258	104	20	realization	realization	NOUN
fueconorg-1258	104	21	and	and	CCONJ
fueconorg-1258	104	22	use	use	NOUN
fueconorg-1258	104	23	of	of	ADP
fueconorg-1258	104	24	the	the	DET
fueconorg-1258	104	25	information	information	NOUN
fueconorg-1258	104	26	obtained	obtain	VERB
fueconorg-1258	104	27	for	for	ADP
fueconorg-1258	104	28	the	the	DET
fueconorg-1258	104	29	purposes	purpose	NOUN
fueconorg-1258	104	30	of	of	ADP
fueconorg-1258	104	31	effective	effective	ADJ
fueconorg-1258	104	32	and	and	CCONJ
fueconorg-1258	104	33	efficient	efficient	ADJ
fueconorg-1258	104	34	management	management	NOUN
fueconorg-1258	104	35	in	in	ADP
fueconorg-1258	104	36	modern	modern	ADJ
fueconorg-1258	104	37	business	business	NOUN
fueconorg-1258	104	38	conditions	condition	NOUN
fueconorg-1258	104	39	are	be	AUX
fueconorg-1258	104	40	becoming	become	VERB
fueconorg-1258	104	41	critical	critical	ADJ
fueconorg-1258	104	42	success	success	NOUN
fueconorg-1258	104	43	factors	factor	NOUN
fueconorg-1258	104	44	.	.	PUNCT
fueconorg-1258	105	1	the	the	DET
fueconorg-1258	105	2	key	key	ADJ
fueconorg-1258	105	3	activity	activity	NOUN
fueconorg-1258	105	4	in	in	ADP
fueconorg-1258	105	5	the	the	DET
fueconorg-1258	105	6	process	process	NOUN
fueconorg-1258	105	7	of	of	ADP
fueconorg-1258	105	8	strategy	strategy	NOUN
fueconorg-1258	105	9	planning	planning	NOUN
fueconorg-1258	105	10	is	be	AUX
fueconorg-1258	105	11	budgeting	budget	VERB
fueconorg-1258	105	12	.	.	PUNCT
fueconorg-1258	106	1	budgeting	budgeting	NOUN
fueconorg-1258	106	2	is	be	AUX
fueconorg-1258	106	3	the	the	DET
fueconorg-1258	106	4	process	process	NOUN
fueconorg-1258	106	5	of	of	ADP
fueconorg-1258	106	6	preparing	prepare	VERB
fueconorg-1258	106	7	information	information	NOUN
fueconorg-1258	106	8	for	for	ADP
fueconorg-1258	106	9	the	the	DET
fueconorg-1258	106	10	thoughtful	thoughtful	ADJ
fueconorg-1258	106	11	directing	directing	NOUN
fueconorg-1258	106	12	of	of	ADP
fueconorg-1258	106	13	activities	activity	NOUN
fueconorg-1258	106	14	of	of	ADP
fueconorg-1258	106	15	the	the	DET
fueconorg-1258	106	16	enterprise	enterprise	NOUN
fueconorg-1258	106	17	,	,	PUNCT
fueconorg-1258	106	18	i.e.	i.e.	X
fueconorg-1258	106	19	the	the	DET
fueconorg-1258	106	20	process	process	NOUN
fueconorg-1258	106	21	of	of	ADP
fueconorg-1258	106	22	tracing	trace	VERB
fueconorg-1258	106	23	its	its	PRON
fueconorg-1258	106	24	path	path	NOUN
fueconorg-1258	106	25	towards	towards	ADP
fueconorg-1258	106	26	the	the	DET
fueconorg-1258	106	27	desired	desire	VERB
fueconorg-1258	106	28	goals	goal	NOUN
fueconorg-1258	106	29	,	,	PUNCT
fueconorg-1258	106	30	directions	direction	NOUN
fueconorg-1258	106	31	,	,	PUNCT
fueconorg-1258	106	32	and	and	CCONJ
fueconorg-1258	106	33	global	global	ADJ
fueconorg-1258	106	34	development	development	NOUN
fueconorg-1258	106	35	strategies	strategy	NOUN
fueconorg-1258	106	36	[	[	X
fueconorg-1258	106	37	19	19	NUM
fueconorg-1258	106	38	,	,	PUNCT
fueconorg-1258	106	39	18	18	NUM
fueconorg-1258	106	40	]	]	PUNCT
fueconorg-1258	106	41	.	.	PUNCT
fueconorg-1258	107	1	the	the	DET
fueconorg-1258	107	2	result	result	NOUN
fueconorg-1258	107	3	of	of	ADP
fueconorg-1258	107	4	the	the	DET
fueconorg-1258	107	5	budgeting	budgeting	NOUN
fueconorg-1258	107	6	process	process	NOUN
fueconorg-1258	107	7	is	be	AUX
fueconorg-1258	107	8	the	the	DET
fueconorg-1258	107	9	budget	budget	NOUN
fueconorg-1258	107	10	,	,	PUNCT
fueconorg-1258	107	11	i.e.	i.e.	X
fueconorg-1258	107	12	quantitative	quantitative	ADJ
fueconorg-1258	107	13	expression	expression	NOUN
fueconorg-1258	107	14	of	of	ADP
fueconorg-1258	107	15	future	future	NOUN
fueconorg-1258	107	16	of	of	ADP
fueconorg-1258	107	17	the	the	DET
fueconorg-1258	107	18	enterprise	enterprise	NOUN
fueconorg-1258	107	19	,	,	PUNCT
fueconorg-1258	107	20	i.e.	i.e.	X
fueconorg-1258	107	21	expected	expect	VERB
fueconorg-1258	107	22	revenues	revenue	NOUN
fueconorg-1258	107	23	and	and	CCONJ
fueconorg-1258	107	24	expenses	expense	NOUN
fueconorg-1258	107	25	for	for	ADP
fueconorg-1258	107	26	a	a	DET
fueconorg-1258	107	27	certain	certain	ADJ
fueconorg-1258	107	28	period	period	NOUN
fueconorg-1258	107	29	.	.	PUNCT
fueconorg-1258	108	1	the	the	DET
fueconorg-1258	108	2	budget	budget	NOUN
fueconorg-1258	108	3	is	be	AUX
fueconorg-1258	108	4	the	the	DET
fueconorg-1258	108	5	formal	formal	ADJ
fueconorg-1258	108	6	expression	expression	NOUN
fueconorg-1258	108	7	of	of	ADP
fueconorg-1258	108	8	planned	plan	VERB
fueconorg-1258	108	9	future	future	ADJ
fueconorg-1258	108	10	actions	action	NOUN
fueconorg-1258	108	11	,	,	PUNCT
fueconorg-1258	108	12	and	and	CCONJ
fueconorg-1258	108	13	serves	serve	VERB
fueconorg-1258	108	14	as	as	ADP
fueconorg-1258	108	15	a	a	DET
fueconorg-1258	108	16	communication	communication	NOUN
fueconorg-1258	108	17	tool	tool	NOUN
fueconorg-1258	108	18	by	by	ADP
fueconorg-1258	108	19	which	which	PRON
fueconorg-1258	108	20	the	the	DET
fueconorg-1258	108	21	defined	define	VERB
fueconorg-1258	108	22	long	long	ADJ
fueconorg-1258	108	23	-	-	PUNCT
fueconorg-1258	108	24	term	term	NOUN
fueconorg-1258	108	25	and	and	CCONJ
fueconorg-1258	108	26	strategic	strategic	ADJ
fueconorg-1258	108	27	goals	goal	NOUN
fueconorg-1258	108	28	are	be	AUX
fueconorg-1258	108	29	,	,	PUNCT
fueconorg-1258	108	30	through	through	ADP
fueconorg-1258	108	31	the	the	DET
fueconorg-1258	108	32	delegation	delegation	NOUN
fueconorg-1258	108	33	of	of	ADP
fueconorg-1258	108	34	tasks	task	NOUN
fueconorg-1258	108	35	and	and	CCONJ
fueconorg-1258	108	36	responsibilities	responsibility	NOUN
fueconorg-1258	108	37	,	,	PUNCT
fueconorg-1258	108	38	transformed	transform	VERB
fueconorg-1258	108	39	into	into	ADP
fueconorg-1258	108	40	specific	specific	ADJ
fueconorg-1258	108	41	operational	operational	ADJ
fueconorg-1258	108	42	activities	activity	NOUN
fueconorg-1258	108	43	.	.	PUNCT
fueconorg-1258	109	1	in	in	ADP
fueconorg-1258	109	2	the	the	DET
fueconorg-1258	109	3	context	context	NOUN
fueconorg-1258	109	4	of	of	ADP
fueconorg-1258	109	5	the	the	DET
fueconorg-1258	109	6	integration	integration	NOUN
fueconorg-1258	109	7	of	of	ADP
fueconorg-1258	109	8	strategic	strategic	ADJ
fueconorg-1258	109	9	planning	planning	NOUN
fueconorg-1258	109	10	and	and	CCONJ
fueconorg-1258	109	11	operational	operational	ADJ
fueconorg-1258	109	12	management	management	NOUN
fueconorg-1258	109	13	,	,	PUNCT
fueconorg-1258	109	14	i.e.	i.e.	X
fueconorg-1258	109	15	translating	translate	VERB
fueconorg-1258	109	16	strategy	strategy	NOUN
fueconorg-1258	109	17	into	into	ADP
fueconorg-1258	109	18	action	action	NOUN
fueconorg-1258	109	19	,	,	PUNCT
fueconorg-1258	109	20	one	one	PRON
fueconorg-1258	109	21	should	should	AUX
fueconorg-1258	109	22	distinguish	distinguish	VERB
fueconorg-1258	109	23	between	between	ADP
fueconorg-1258	109	24	long	long	ADJ
fueconorg-1258	109	25	-	-	PUNCT
fueconorg-1258	109	26	term	term	NOUN
fueconorg-1258	109	27	and	and	CCONJ
fueconorg-1258	109	28	short	short	ADJ
fueconorg-1258	109	29	-	-	PUNCT
fueconorg-1258	109	30	term	term	NOUN
fueconorg-1258	109	31	budget	budget	NOUN
fueconorg-1258	109	32	.	.	PUNCT
fueconorg-1258	110	1	the	the	DET
fueconorg-1258	110	2	result	result	NOUN
fueconorg-1258	110	3	of	of	ADP
fueconorg-1258	110	4	the	the	DET
fueconorg-1258	110	5	strategic	strategic	ADJ
fueconorg-1258	110	6	planning	planning	NOUN
fueconorg-1258	110	7	is	be	AUX
fueconorg-1258	110	8	a	a	DET
fueconorg-1258	110	9	long	long	ADJ
fueconorg-1258	110	10	-	-	PUNCT
fueconorg-1258	110	11	term	term	NOUN
fueconorg-1258	110	12	budget	budget	NOUN
fueconorg-1258	110	13	.	.	PUNCT
fueconorg-1258	111	1	long	long	ADJ
fueconorg-1258	111	2	-	-	PUNCT
fueconorg-1258	111	3	term	term	NOUN
fueconorg-1258	111	4	budget	budget	NOUN
fueconorg-1258	111	5	is	be	AUX
fueconorg-1258	111	6	the	the	DET
fueconorg-1258	111	7	instrument	instrument	NOUN
fueconorg-1258	111	8	which	which	PRON
fueconorg-1258	111	9	primarily	primarily	ADV
fueconorg-1258	111	10	serves	serve	VERB
fueconorg-1258	111	11	to	to	PART
fueconorg-1258	111	12	reconsider	reconsider	VERB
fueconorg-1258	111	13	financial	financial	ADJ
fueconorg-1258	111	14	effects	effect	NOUN
fueconorg-1258	111	15	of	of	ADP
fueconorg-1258	111	16	different	different	ADJ
fueconorg-1258	111	17	strategic	strategic	ADJ
fueconorg-1258	111	18	options	option	NOUN
fueconorg-1258	111	19	and	and	CCONJ
fueconorg-1258	111	20	,	,	PUNCT
fueconorg-1258	111	21	as	as	ADP
fueconorg-1258	111	22	such	such	ADJ
fueconorg-1258	111	23	,	,	PUNCT
fueconorg-1258	111	24	is	be	AUX
fueconorg-1258	111	25	used	use	VERB
fueconorg-1258	111	26	in	in	ADP
fueconorg-1258	111	27	the	the	DET
fueconorg-1258	111	28	area	area	NOUN
fueconorg-1258	111	29	of	of	ADP
fueconorg-1258	111	30	decision	decision	NOUN
fueconorg-1258	111	31	-	-	PUNCT
fueconorg-1258	111	32	making	making	NOUN
fueconorg-1258	111	33	,	,	PUNCT
fueconorg-1258	111	34	and	and	CCONJ
fueconorg-1258	111	35	very	very	ADV
fueconorg-1258	111	36	rarely	rarely	ADV
fueconorg-1258	111	37	,	,	PUNCT
fueconorg-1258	111	38	or	or	CCONJ
fueconorg-1258	111	39	almost	almost	ADV
fueconorg-1258	111	40	never	never	ADV
fueconorg-1258	111	41	,	,	PUNCT
fueconorg-1258	111	42	as	as	ADP
fueconorg-1258	111	43	a	a	DET
fueconorg-1258	111	44	means	means	NOUN
fueconorg-1258	111	45	of	of	ADP
fueconorg-1258	111	46	control	control	NOUN
fueconorg-1258	111	47	.	.	PUNCT
fueconorg-1258	112	1	in	in	ADP
fueconorg-1258	112	2	contrast	contrast	NOUN
fueconorg-1258	112	3	,	,	PUNCT
fueconorg-1258	112	4	short	short	ADJ
fueconorg-1258	112	5	-	-	PUNCT
fueconorg-1258	112	6	term	term	NOUN
fueconorg-1258	112	7	(	(	PUNCT
fueconorg-1258	112	8	master	master	NOUN
fueconorg-1258	112	9	)	)	PUNCT
fueconorg-1258	112	10	budget	budget	NOUN
fueconorg-1258	112	11	is	be	AUX
fueconorg-1258	112	12	the	the	DET
fueconorg-1258	112	13	expression	expression	NOUN
fueconorg-1258	112	14	of	of	ADP
fueconorg-1258	112	15	the	the	DET
fueconorg-1258	112	16	operating	operating	NOUN
fueconorg-1258	112	17	management	management	NOUN
fueconorg-1258	112	18	intentions	intention	NOUN
fueconorg-1258	112	19	,	,	PUNCT
fueconorg-1258	112	20	and	and	CCONJ
fueconorg-1258	112	21	,	,	PUNCT
fueconorg-1258	112	22	as	as	ADP
fueconorg-1258	112	23	such	such	ADJ
fueconorg-1258	112	24	,	,	PUNCT
fueconorg-1258	112	25	represents	represent	VERB
fueconorg-1258	112	26	an	an	DET
fueconorg-1258	112	27	important	important	ADJ
fueconorg-1258	112	28	instrument	instrument	NOUN
fueconorg-1258	112	29	in	in	ADP
fueconorg-1258	112	30	the	the	DET
fueconorg-1258	112	31	area	area	NOUN
fueconorg-1258	112	32	of	of	ADP
fueconorg-1258	112	33	decision	decision	NOUN
fueconorg-1258	112	34	-	-	PUNCT
fueconorg-1258	112	35	making	making	NOUN
fueconorg-1258	112	36	,	,	PUNCT
fueconorg-1258	112	37	but	but	CCONJ
fueconorg-1258	112	38	it	it	PRON
fueconorg-1258	112	39	is	be	AUX
fueconorg-1258	112	40	primarily	primarily	ADV
fueconorg-1258	112	41	a	a	DET
fueconorg-1258	112	42	means	means	NOUN
fueconorg-1258	112	43	of	of	ADP
fueconorg-1258	112	44	control	control	NOUN
fueconorg-1258	112	45	,	,	PUNCT
fueconorg-1258	112	46	i.e.	i.e.	X
fueconorg-1258	112	47	a	a	DET
fueconorg-1258	112	48	tool	tool	NOUN
fueconorg-1258	112	49	to	to	PART
fueconorg-1258	112	50	assess	assess	VERB
fueconorg-1258	112	51	the	the	DET
fueconorg-1258	112	52	quality	quality	NOUN
fueconorg-1258	112	53	of	of	ADP
fueconorg-1258	112	54	decisions	decision	NOUN
fueconorg-1258	112	55	made	make	VERB
fueconorg-1258	112	56	.	.	PUNCT
fueconorg-1258	113	1	the	the	DET
fueconorg-1258	113	2	relationship	relationship	NOUN
fueconorg-1258	113	3	between	between	ADP
fueconorg-1258	113	4	long	long	ADJ
fueconorg-1258	113	5	-	-	PUNCT
fueconorg-1258	113	6	term	term	NOUN
fueconorg-1258	113	7	and	and	CCONJ
fueconorg-1258	113	8	short	short	ADJ
fueconorg-1258	113	9	-	-	PUNCT
fueconorg-1258	113	10	term	term	NOUN
fueconorg-1258	113	11	budget	budget	NOUN
fueconorg-1258	113	12	is	be	AUX
fueconorg-1258	113	13	such	such	ADJ
fueconorg-1258	113	14	that	that	PRON
fueconorg-1258	113	15	long	long	ADJ
fueconorg-1258	113	16	-	-	PUNCT
fueconorg-1258	113	17	term	term	NOUN
fueconorg-1258	113	18	budgeting	budgeting	NOUN
fueconorg-1258	113	19	raises	raise	VERB
fueconorg-1258	113	20	the	the	DET
fueconorg-1258	113	21	quality	quality	NOUN
fueconorg-1258	113	22	of	of	ADP
fueconorg-1258	113	23	short	short	ADJ
fueconorg-1258	113	24	-	-	PUNCT
fueconorg-1258	113	25	term	term	NOUN
fueconorg-1258	113	26	budgeting	budgeting	NOUN
fueconorg-1258	113	27	,	,	PUNCT
fueconorg-1258	113	28	in	in	ADP
fueconorg-1258	113	29	a	a	DET
fueconorg-1258	113	30	way	way	NOUN
fueconorg-1258	113	31	which	which	PRON
fueconorg-1258	113	32	prevents	prevent	VERB
fueconorg-1258	113	33	orientation	orientation	NOUN
fueconorg-1258	113	34	of	of	ADP
fueconorg-1258	113	35	management	management	NOUN
fueconorg-1258	113	36	exclusively	exclusively	ADV
fueconorg-1258	113	37	towards	towards	ADP
fueconorg-1258	113	38	short	short	ADJ
fueconorg-1258	113	39	-	-	PUNCT
fueconorg-1258	113	40	term	term	NOUN
fueconorg-1258	113	41	goals	goal	NOUN
fueconorg-1258	113	42	.	.	PUNCT
fueconorg-1258	114	1	the	the	DET
fueconorg-1258	114	2	implementation	implementation	NOUN
fueconorg-1258	114	3	of	of	ADP
fueconorg-1258	114	4	strategic	strategic	ADJ
fueconorg-1258	114	5	initiatives	initiative	NOUN
fueconorg-1258	114	6	or	or	CCONJ
fueconorg-1258	114	7	portfolio	portfolio	NOUN
fueconorg-1258	114	8	of	of	ADP
fueconorg-1258	114	9	initiatives	initiative	NOUN
fueconorg-1258	114	10	,	,	PUNCT
fueconorg-1258	114	11	according	accord	VERB
fueconorg-1258	114	12	to	to	ADP
fueconorg-1258	114	13	kaplan	kaplan	PROPN
fueconorg-1258	114	14	and	and	CCONJ
fueconorg-1258	114	15	norton	norton	PROPN
fueconorg-1258	114	16	,	,	PUNCT
fueconorg-1258	114	17	requires	require	VERB
fueconorg-1258	114	18	the	the	DET
fueconorg-1258	114	19	development	development	NOUN
fueconorg-1258	114	20	of	of	ADP
fueconorg-1258	114	21	a	a	DET
fueconorg-1258	114	22	specific	specific	ADJ
fueconorg-1258	114	23	budget	budget	NOUN
fueconorg-1258	114	24	,	,	PUNCT
fueconorg-1258	114	25	also	also	ADV
fueconorg-1258	114	26	known	know	VERB
fueconorg-1258	114	27	as	as	ADP
fueconorg-1258	114	28	stratex	stratex	NOUN
fueconorg-1258	114	29	–	–	PUNCT
fueconorg-1258	114	30	strategic	strategic	ADJ
fueconorg-1258	114	31	expenditures	expenditure	NOUN
fueconorg-1258	114	32	.	.	PUNCT
fueconorg-1258	115	1	this	this	DET
fueconorg-1258	115	2	budget	budget	NOUN
fueconorg-1258	115	3	defines	define	VERB
fueconorg-1258	115	4	the	the	DET
fueconorg-1258	115	5	resources	resource	NOUN
fueconorg-1258	115	6	for	for	ADP
fueconorg-1258	115	7	the	the	DET
fueconorg-1258	115	8	financing	financing	NOUN
fueconorg-1258	115	9	of	of	ADP
fueconorg-1258	115	10	the	the	DET
fueconorg-1258	115	11	implementation	implementation	NOUN
fueconorg-1258	115	12	of	of	ADP
fueconorg-1258	115	13	selected	select	VERB
fueconorg-1258	115	14	strategic	strategic	ADJ
fueconorg-1258	115	15	courses	course	NOUN
fueconorg-1258	115	16	of	of	ADP
fueconorg-1258	115	17	action	action	NOUN
fueconorg-1258	115	18	,	,	PUNCT
fueconorg-1258	115	19	which	which	PRON
fueconorg-1258	115	20	provide	provide	VERB
fueconorg-1258	115	21	long	long	ADJ
fueconorg-1258	115	22	-	-	PUNCT
fueconorg-1258	115	23	term	term	NOUN
fueconorg-1258	115	24	benefits	benefit	NOUN
fueconorg-1258	115	25	.	.	PUNCT
fueconorg-1258	116	1	in	in	ADP
fueconorg-1258	116	2	fact	fact	NOUN
fueconorg-1258	116	3	,	,	PUNCT
fueconorg-1258	116	4	it	it	PRON
fueconorg-1258	116	5	abandons	abandon	VERB
fueconorg-1258	116	6	the	the	DET
fueconorg-1258	116	7	traditional	traditional	ADJ
fueconorg-1258	116	8	approach	approach	NOUN
fueconorg-1258	116	9	to	to	ADP
fueconorg-1258	116	10	budgeting	budgeting	NOUN
fueconorg-1258	116	11	,	,	PUNCT
fueconorg-1258	116	12	based	base	VERB
fueconorg-1258	116	13	on	on	ADP
fueconorg-1258	116	14	existing	exist	VERB
fueconorg-1258	116	15	organizational	organizational	ADJ
fueconorg-1258	116	16	business	business	NOUN
fueconorg-1258	116	17	units	unit	NOUN
fueconorg-1258	116	18	,	,	PUNCT
fueconorg-1258	116	19	and	and	CCONJ
fueconorg-1258	116	20	switches	switch	NOUN
fueconorg-1258	116	21	to	to	AUX
fueconorg-1258	116	22	cross	cross	ADJ
fueconorg-1258	116	23	-	-	ADJ
fueconorg-1258	116	24	functional	functional	ADJ
fueconorg-1258	116	25	and	and	CCONJ
fueconorg-1258	116	26	cross	cross	ADJ
fueconorg-1258	116	27	-	-	ADJ
fueconorg-1258	116	28	sectoral	sectoral	ADJ
fueconorg-1258	116	29	budgeting	budgeting	NOUN
fueconorg-1258	116	30	.	.	PUNCT
fueconorg-1258	117	1	strategy	strategy	NOUN
fueconorg-1258	117	2	planning	planning	NOUN
fueconorg-1258	117	3	is	be	AUX
fueconorg-1258	117	4	followed	follow	VERB
fueconorg-1258	117	5	by	by	ADP
fueconorg-1258	117	6	the	the	DET
fueconorg-1258	117	7	third	third	ADJ
fueconorg-1258	117	8	phase	phase	NOUN
fueconorg-1258	117	9	,	,	PUNCT
fueconorg-1258	117	10	i.e.	i.e.	X
fueconorg-1258	117	11	alignment	alignment	NOUN
fueconorg-1258	117	12	and	and	CCONJ
fueconorg-1258	117	13	diffusion	diffusion	NOUN
fueconorg-1258	117	14	of	of	ADP
fueconorg-1258	117	15	the	the	DET
fueconorg-1258	117	16	defined	define	VERB
fueconorg-1258	117	17	strategy	strategy	NOUN
fueconorg-1258	117	18	at	at	ADP
fueconorg-1258	117	19	the	the	DET
fueconorg-1258	117	20	level	level	NOUN
fueconorg-1258	117	21	of	of	ADP
fueconorg-1258	117	22	the	the	DET
fueconorg-1258	117	23	business	business	NOUN
fueconorg-1258	117	24	units	unit	NOUN
fueconorg-1258	117	25	,	,	PUNCT
fueconorg-1258	117	26	work	work	NOUN
fueconorg-1258	117	27	teams	team	NOUN
fueconorg-1258	117	28	,	,	PUNCT
fueconorg-1258	117	29	and	and	CCONJ
fueconorg-1258	117	30	all	all	DET
fueconorg-1258	117	31	employees	employee	NOUN
fueconorg-1258	117	32	.	.	PUNCT
fueconorg-1258	118	1	this	this	PRON
fueconorg-1258	118	2	is	be	AUX
fueconorg-1258	118	3	a	a	DET
fueconorg-1258	118	4	crucial	crucial	ADJ
fueconorg-1258	118	5	stage	stage	NOUN
fueconorg-1258	118	6	for	for	ADP
fueconorg-1258	118	7	the	the	DET
fueconorg-1258	118	8	success	success	NOUN
fueconorg-1258	118	9	of	of	ADP
fueconorg-1258	118	10	strategy	strategy	NOUN
fueconorg-1258	118	11	implementation	implementation	NOUN
fueconorg-1258	118	12	.	.	PUNCT
fueconorg-1258	119	1	strategy	strategy	NOUN
fueconorg-1258	119	2	diffusion	diffusion	NOUN
fueconorg-1258	119	3	and	and	CCONJ
fueconorg-1258	119	4	alignment	alignment	NOUN
fueconorg-1258	119	5	in	in	ADP
fueconorg-1258	119	6	the	the	DET
fueconorg-1258	119	7	enterprise	enterprise	NOUN
fueconorg-1258	119	8	can	can	AUX
fueconorg-1258	119	9	be	be	AUX
fueconorg-1258	119	10	implemented	implement	VERB
fueconorg-1258	119	11	vertically	vertically	ADV
fueconorg-1258	119	12	and	and	CCONJ
fueconorg-1258	119	13	horizontally	horizontally	ADV
fueconorg-1258	119	14	.	.	PUNCT
fueconorg-1258	120	1	vertical	vertical	ADJ
fueconorg-1258	120	2	diffusion	diffusion	NOUN
fueconorg-1258	120	3	should	should	AUX
fueconorg-1258	120	4	ensure	ensure	VERB
fueconorg-1258	120	5	that	that	SCONJ
fueconorg-1258	120	6	each	each	DET
fueconorg-1258	120	7	organizational	organizational	ADJ
fueconorg-1258	120	8	unit	unit	NOUN
fueconorg-1258	120	9	contributes	contribute	VERB
fueconorg-1258	120	10	to	to	ADP
fueconorg-1258	120	11	the	the	DET
fueconorg-1258	120	12	realization	realization	NOUN
fueconorg-1258	120	13	of	of	ADP
fueconorg-1258	120	14	high	high	ADJ
fueconorg-1258	120	15	strategic	strategic	ADJ
fueconorg-1258	120	16	goals	goal	NOUN
fueconorg-1258	120	17	,	,	PUNCT
fueconorg-1258	120	18	time	time	NOUN
fueconorg-1258	120	19	driven	drive	VERB
fueconorg-1258	120	20	activity	activity	NOUN
fueconorg-1258	120	21	-	-	PUNCT
fueconorg-1258	120	22	based	base	VERB
fueconorg-1258	120	23	costing	costing	NOUN
fueconorg-1258	120	24	as	as	ADP
fueconorg-1258	120	25	a	a	DET
fueconorg-1258	120	26	tool	tool	NOUN
fueconorg-1258	120	27	of	of	ADP
fueconorg-1258	120	28	building	build	VERB
fueconorg-1258	120	29	integrated	integrate	VERB
fueconorg-1258	120	30	management	management	NOUN
fueconorg-1258	120	31	system	system	NOUN
fueconorg-1258	120	32	51	51	NUM
fueconorg-1258	120	33	at	at	ADP
fueconorg-1258	120	34	the	the	DET
fueconorg-1258	120	35	same	same	ADJ
fueconorg-1258	120	36	time	time	NOUN
fueconorg-1258	120	37	striving	strive	VERB
fueconorg-1258	120	38	for	for	ADP
fueconorg-1258	120	39	the	the	DET
fueconorg-1258	120	40	successful	successful	ADJ
fueconorg-1258	120	41	realization	realization	NOUN
fueconorg-1258	120	42	of	of	ADP
fueconorg-1258	120	43	the	the	DET
fueconorg-1258	120	44	goals	goal	NOUN
fueconorg-1258	120	45	set	set	VERB
fueconorg-1258	120	46	at	at	ADP
fueconorg-1258	120	47	the	the	DET
fueconorg-1258	120	48	operational	operational	ADJ
fueconorg-1258	120	49	level	level	NOUN
fueconorg-1258	120	50	.	.	PUNCT
fueconorg-1258	121	1	horizontal	horizontal	ADJ
fueconorg-1258	121	2	alignment	alignment	NOUN
fueconorg-1258	121	3	among	among	ADP
fueconorg-1258	121	4	organizational	organizational	ADJ
fueconorg-1258	121	5	parts	part	NOUN
fueconorg-1258	121	6	should	should	AUX
fueconorg-1258	121	7	allow	allow	VERB
fueconorg-1258	121	8	for	for	ADP
fueconorg-1258	121	9	the	the	DET
fueconorg-1258	121	10	synergy	synergy	NOUN
fueconorg-1258	121	11	in	in	ADP
fueconorg-1258	121	12	respect	respect	NOUN
fueconorg-1258	121	13	of	of	ADP
fueconorg-1258	121	14	the	the	DET
fueconorg-1258	121	15	exchange	exchange	NOUN
fueconorg-1258	121	16	and	and	CCONJ
fueconorg-1258	121	17	sharing	sharing	NOUN
fueconorg-1258	121	18	of	of	ADP
fueconorg-1258	121	19	technology	technology	NOUN
fueconorg-1258	121	20	,	,	PUNCT
fueconorg-1258	121	21	knowledge	knowledge	NOUN
fueconorg-1258	121	22	,	,	PUNCT
fueconorg-1258	121	23	best	good	ADJ
fueconorg-1258	121	24	practices	practice	NOUN
fueconorg-1258	121	25	,	,	PUNCT
fueconorg-1258	121	26	joint	joint	ADJ
fueconorg-1258	121	27	training	training	NOUN
fueconorg-1258	121	28	and	and	CCONJ
fueconorg-1258	121	29	education	education	NOUN
fueconorg-1258	121	30	of	of	ADP
fueconorg-1258	121	31	employees	employee	NOUN
fueconorg-1258	121	32	,	,	PUNCT
fueconorg-1258	121	33	and	and	CCONJ
fueconorg-1258	121	34	others	other	NOUN
fueconorg-1258	121	35	.	.	PUNCT
fueconorg-1258	122	1	implementation	implementation	NOUN
fueconorg-1258	122	2	of	of	ADP
fueconorg-1258	122	3	this	this	DET
fueconorg-1258	122	4	phase	phase	NOUN
fueconorg-1258	122	5	should	should	AUX
fueconorg-1258	122	6	allow	allow	VERB
fueconorg-1258	122	7	all	all	DET
fueconorg-1258	122	8	organizational	organizational	ADJ
fueconorg-1258	122	9	segments	segment	NOUN
fueconorg-1258	122	10	in	in	ADP
fueconorg-1258	122	11	the	the	DET
fueconorg-1258	122	12	enterprise	enterprise	NOUN
fueconorg-1258	122	13	to	to	PART
fueconorg-1258	122	14	,	,	PUNCT
fueconorg-1258	122	15	through	through	ADP
fueconorg-1258	122	16	a	a	DET
fueconorg-1258	122	17	balanced	balanced	ADJ
fueconorg-1258	122	18	approach	approach	NOUN
fueconorg-1258	122	19	,	,	PUNCT
fueconorg-1258	122	20	achieve	achieve	VERB
fueconorg-1258	122	21	the	the	DET
fueconorg-1258	122	22	optimization	optimization	NOUN
fueconorg-1258	122	23	at	at	ADP
fueconorg-1258	122	24	the	the	DET
fueconorg-1258	122	25	operational	operational	ADJ
fueconorg-1258	122	26	level	level	NOUN
fueconorg-1258	122	27	and	and	CCONJ
fueconorg-1258	122	28	contribute	contribute	VERB
fueconorg-1258	122	29	to	to	ADP
fueconorg-1258	122	30	the	the	DET
fueconorg-1258	122	31	realization	realization	NOUN
fueconorg-1258	122	32	of	of	ADP
fueconorg-1258	122	33	the	the	DET
fueconorg-1258	122	34	strategy	strategy	NOUN
fueconorg-1258	122	35	of	of	ADP
fueconorg-1258	122	36	the	the	DET
fueconorg-1258	122	37	enterprise	enterprise	NOUN
fueconorg-1258	122	38	as	as	ADP
fueconorg-1258	122	39	a	a	DET
fueconorg-1258	122	40	whole	whole	NOUN
fueconorg-1258	122	41	.	.	PUNCT
fueconorg-1258	123	1	the	the	DET
fueconorg-1258	123	2	fourth	fourth	ADJ
fueconorg-1258	123	3	stage	stage	NOUN
fueconorg-1258	123	4	involves	involve	VERB
fueconorg-1258	123	5	planning	plan	VERB
fueconorg-1258	123	6	at	at	ADP
fueconorg-1258	123	7	the	the	DET
fueconorg-1258	123	8	operational	operational	ADJ
fueconorg-1258	123	9	level	level	NOUN
fueconorg-1258	123	10	by	by	ADP
fueconorg-1258	123	11	using	use	VERB
fueconorg-1258	123	12	the	the	DET
fueconorg-1258	123	13	above	above	ADV
fueconorg-1258	123	14	-	-	PUNCT
fueconorg-1258	123	15	mentioned	mention	VERB
fueconorg-1258	123	16	instruments	instrument	NOUN
fueconorg-1258	123	17	,	,	PUNCT
fueconorg-1258	123	18	namely	namely	ADV
fueconorg-1258	123	19	:	:	PUNCT
fueconorg-1258	123	20	quality	quality	NOUN
fueconorg-1258	123	21	management	management	NOUN
fueconorg-1258	123	22	,	,	PUNCT
fueconorg-1258	123	23	process	process	NOUN
fueconorg-1258	123	24	management	management	NOUN
fueconorg-1258	123	25	,	,	PUNCT
fueconorg-1258	123	26	business	business	NOUN
fueconorg-1258	123	27	process	process	NOUN
fueconorg-1258	123	28	reengineering	reengineering	NOUN
fueconorg-1258	123	29	,	,	PUNCT
fueconorg-1258	123	30	forecasts	forecast	NOUN
fueconorg-1258	123	31	,	,	PUNCT
fueconorg-1258	123	32	activity	activity	NOUN
fueconorg-1258	123	33	-	-	PUNCT
fueconorg-1258	123	34	based	base	VERB
fueconorg-1258	123	35	costing	costing	NOUN
fueconorg-1258	123	36	,	,	PUNCT
fueconorg-1258	123	37	capacity	capacity	NOUN
fueconorg-1258	123	38	planning	planning	NOUN
fueconorg-1258	123	39	,	,	PUNCT
fueconorg-1258	123	40	and	and	CCONJ
fueconorg-1258	123	41	dynamic	dynamic	ADJ
fueconorg-1258	123	42	budget	budget	NOUN
fueconorg-1258	123	43	development	development	NOUN
fueconorg-1258	123	44	.	.	PUNCT
fueconorg-1258	124	1	the	the	DET
fueconorg-1258	124	2	fifth	fifth	ADJ
fueconorg-1258	124	3	phase	phase	NOUN
fueconorg-1258	124	4	involves	involve	VERB
fueconorg-1258	124	5	monitoring	monitoring	NOUN
fueconorg-1258	124	6	of	of	ADP
fueconorg-1258	124	7	the	the	DET
fueconorg-1258	124	8	results	result	NOUN
fueconorg-1258	124	9	achieved	achieve	VERB
fueconorg-1258	124	10	on	on	ADP
fueconorg-1258	124	11	the	the	DET
fueconorg-1258	124	12	basis	basis	NOUN
fueconorg-1258	124	13	of	of	ADP
fueconorg-1258	124	14	the	the	DET
fueconorg-1258	124	15	strategy	strategy	NOUN
fueconorg-1258	124	16	implementation	implementation	NOUN
fueconorg-1258	124	17	,	,	PUNCT
fueconorg-1258	124	18	as	as	ADV
fueconorg-1258	124	19	well	well	ADV
fueconorg-1258	124	20	as	as	ADP
fueconorg-1258	124	21	improving	improve	VERB
fueconorg-1258	124	22	business	business	NOUN
fueconorg-1258	124	23	processes	process	NOUN
fueconorg-1258	124	24	and	and	CCONJ
fueconorg-1258	124	25	defining	define	VERB
fueconorg-1258	124	26	strategy	strategy	NOUN
fueconorg-1258	124	27	,	,	PUNCT
fueconorg-1258	124	28	based	base	VERB
fueconorg-1258	124	29	on	on	ADP
fueconorg-1258	124	30	the	the	DET
fueconorg-1258	124	31	obtained	obtain	VERB
fueconorg-1258	124	32	information	information	NOUN
fueconorg-1258	124	33	,	,	PUNCT
fueconorg-1258	124	34	and	and	CCONJ
fueconorg-1258	124	35	learning	learn	VERB
fueconorg-1258	124	36	processes	process	NOUN
fueconorg-1258	124	37	related	relate	VERB
fueconorg-1258	124	38	to	to	ADP
fueconorg-1258	124	39	identified	identify	VERB
fueconorg-1258	124	40	problems	problem	NOUN
fueconorg-1258	124	41	,	,	PUNCT
fueconorg-1258	124	42	barriers	barrier	NOUN
fueconorg-1258	124	43	,	,	PUNCT
fueconorg-1258	124	44	and	and	CCONJ
fueconorg-1258	124	45	challenges	challenge	NOUN
fueconorg-1258	124	46	.	.	PUNCT
fueconorg-1258	125	1	the	the	DET
fueconorg-1258	125	2	sixth	sixth	ADJ
fueconorg-1258	125	3	phase	phase	NOUN
fueconorg-1258	125	4	relates	relate	VERB
fueconorg-1258	125	5	to	to	ADP
fueconorg-1258	125	6	testing	testing	NOUN
fueconorg-1258	125	7	and	and	CCONJ
fueconorg-1258	125	8	modification	modification	NOUN
fueconorg-1258	125	9	(	(	PUNCT
fueconorg-1258	125	10	adaptation	adaptation	NOUN
fueconorg-1258	125	11	)	)	PUNCT
fueconorg-1258	125	12	of	of	ADP
fueconorg-1258	125	13	the	the	DET
fueconorg-1258	125	14	strategy	strategy	NOUN
fueconorg-1258	125	15	,	,	PUNCT
fueconorg-1258	125	16	based	base	VERB
fueconorg-1258	125	17	on	on	ADP
fueconorg-1258	125	18	internal	internal	ADJ
fueconorg-1258	125	19	operational	operational	ADJ
fueconorg-1258	125	20	data	datum	NOUN
fueconorg-1258	125	21	and	and	CCONJ
fueconorg-1258	125	22	data	datum	NOUN
fueconorg-1258	125	23	from	from	ADP
fueconorg-1258	125	24	the	the	DET
fueconorg-1258	125	25	environment	environment	NOUN
fueconorg-1258	125	26	.	.	PUNCT
fueconorg-1258	126	1	the	the	DET
fueconorg-1258	126	2	basis	basis	NOUN
fueconorg-1258	126	3	of	of	ADP
fueconorg-1258	126	4	the	the	DET
fueconorg-1258	126	5	above	above	ADJ
fueconorg-1258	126	6	theoretical	theoretical	ADJ
fueconorg-1258	126	7	framework	framework	NOUN
fueconorg-1258	126	8	is	be	AUX
fueconorg-1258	126	9	the	the	DET
fueconorg-1258	126	10	establishment	establishment	NOUN
fueconorg-1258	126	11	of	of	ADP
fueconorg-1258	126	12	clear	clear	ADJ
fueconorg-1258	126	13	and	and	CCONJ
fueconorg-1258	126	14	unbreakable	unbreakable	ADJ
fueconorg-1258	126	15	link	link	NOUN
fueconorg-1258	126	16	between	between	ADP
fueconorg-1258	126	17	long	long	ADJ
fueconorg-1258	126	18	-	-	PUNCT
fueconorg-1258	126	19	term	term	NOUN
fueconorg-1258	126	20	formulated	formulate	VERB
fueconorg-1258	126	21	strategy	strategy	NOUN
fueconorg-1258	126	22	and	and	CCONJ
fueconorg-1258	126	23	almost	almost	ADV
fueconorg-1258	126	24	daily	daily	ADJ
fueconorg-1258	126	25	operational	operational	ADJ
fueconorg-1258	126	26	activities	activity	NOUN
fueconorg-1258	126	27	.	.	PUNCT
fueconorg-1258	127	1	the	the	DET
fueconorg-1258	127	2	key	key	NOUN
fueconorg-1258	127	3	to	to	ADP
fueconorg-1258	127	4	success	success	NOUN
fueconorg-1258	127	5	is	be	AUX
fueconorg-1258	127	6	actually	actually	ADV
fueconorg-1258	127	7	coordination	coordination	NOUN
fueconorg-1258	127	8	of	of	ADP
fueconorg-1258	127	9	activities	activity	NOUN
fueconorg-1258	127	10	related	relate	VERB
fueconorg-1258	127	11	to	to	ADP
fueconorg-1258	127	12	improving	improve	VERB
fueconorg-1258	127	13	processes	process	NOUN
fueconorg-1258	127	14	(	(	PUNCT
fueconorg-1258	127	15	operational	operational	ADJ
fueconorg-1258	127	16	improvements	improvement	NOUN
fueconorg-1258	127	17	)	)	PUNCT
fueconorg-1258	127	18	and	and	CCONJ
fueconorg-1258	127	19	strategic	strategic	ADJ
fueconorg-1258	127	20	priorities	priority	NOUN
fueconorg-1258	127	21	.	.	PUNCT
fueconorg-1258	128	1	therefore	therefore	ADV
fueconorg-1258	128	2	,	,	PUNCT
fueconorg-1258	128	3	the	the	DET
fueconorg-1258	128	4	development	development	NOUN
fueconorg-1258	128	5	of	of	ADP
fueconorg-1258	128	6	operational	operational	ADJ
fueconorg-1258	128	7	plans	plan	NOUN
fueconorg-1258	128	8	is	be	AUX
fueconorg-1258	128	9	a	a	DET
fueconorg-1258	128	10	key	key	ADJ
fueconorg-1258	128	11	thing	thing	NOUN
fueconorg-1258	128	12	.	.	PUNCT
fueconorg-1258	129	1	in	in	ADP
fueconorg-1258	129	2	the	the	DET
fueconorg-1258	129	3	process	process	NOUN
fueconorg-1258	129	4	of	of	ADP
fueconorg-1258	129	5	developing	develop	VERB
fueconorg-1258	129	6	operational	operational	ADJ
fueconorg-1258	129	7	plans	plan	NOUN
fueconorg-1258	129	8	,	,	PUNCT
fueconorg-1258	129	9	two	two	NUM
fueconorg-1258	129	10	issues	issue	NOUN
fueconorg-1258	129	11	are	be	AUX
fueconorg-1258	129	12	central	central	ADJ
fueconorg-1258	129	13	,	,	PUNCT
fueconorg-1258	129	14	namely	namely	ADV
fueconorg-1258	129	15	:	:	PUNCT
fueconorg-1258	129	16	what	what	PRON
fueconorg-1258	129	17	the	the	DET
fueconorg-1258	129	18	key	key	ADJ
fueconorg-1258	129	19	business	business	NOUN
fueconorg-1258	129	20	processes	process	NOUN
fueconorg-1258	129	21	are	be	AUX
fueconorg-1258	129	22	,	,	PUNCT
fueconorg-1258	129	23	i.e.	i.e.	X
fueconorg-1258	129	24	which	which	DET
fueconorg-1258	129	25	business	business	NOUN
fueconorg-1258	129	26	processes	process	NOUN
fueconorg-1258	129	27	should	should	AUX
fueconorg-1258	129	28	be	be	AUX
fueconorg-1258	129	29	improved	improve	VERB
fueconorg-1258	129	30	in	in	ADP
fueconorg-1258	129	31	order	order	NOUN
fueconorg-1258	129	32	to	to	PART
fueconorg-1258	129	33	ensure	ensure	VERB
fueconorg-1258	129	34	the	the	DET
fueconorg-1258	129	35	implementation	implementation	NOUN
fueconorg-1258	129	36	of	of	ADP
fueconorg-1258	129	37	a	a	DET
fueconorg-1258	129	38	defined	define	VERB
fueconorg-1258	129	39	strategy	strategy	NOUN
fueconorg-1258	129	40	and	and	CCONJ
fueconorg-1258	129	41	how	how	SCONJ
fueconorg-1258	129	42	to	to	PART
fueconorg-1258	129	43	establish	establish	VERB
fueconorg-1258	129	44	a	a	DET
fueconorg-1258	129	45	connection	connection	NOUN
fueconorg-1258	129	46	between	between	ADP
fueconorg-1258	129	47	strategy	strategy	NOUN
fueconorg-1258	129	48	and	and	CCONJ
fueconorg-1258	129	49	operational	operational	ADJ
fueconorg-1258	129	50	plans	plan	NOUN
fueconorg-1258	129	51	and	and	CCONJ
fueconorg-1258	129	52	budgets	budget	NOUN
fueconorg-1258	129	53	,	,	PUNCT
fueconorg-1258	129	54	i.e.	i.e.	X
fueconorg-1258	129	55	how	how	SCONJ
fueconorg-1258	129	56	to	to	PART
fueconorg-1258	129	57	plan	plan	VERB
fueconorg-1258	129	58	resource	resource	NOUN
fueconorg-1258	129	59	capacities	capacity	NOUN
fueconorg-1258	129	60	.	.	PUNCT
fueconorg-1258	130	1	with	with	ADP
fueconorg-1258	130	2	regard	regard	NOUN
fueconorg-1258	130	3	to	to	ADP
fueconorg-1258	130	4	the	the	DET
fueconorg-1258	130	5	first	first	ADJ
fueconorg-1258	130	6	question	question	NOUN
fueconorg-1258	130	7	,	,	PUNCT
fueconorg-1258	130	8	enterprises	enterprise	NOUN
fueconorg-1258	130	9	need	need	VERB
fueconorg-1258	130	10	to	to	PART
fueconorg-1258	130	11	focus	focus	VERB
fueconorg-1258	130	12	on	on	ADP
fueconorg-1258	130	13	improvements	improvement	NOUN
fueconorg-1258	130	14	and	and	CCONJ
fueconorg-1258	130	15	achieving	achieve	VERB
fueconorg-1258	130	16	the	the	DET
fueconorg-1258	130	17	desired	desire	VERB
fueconorg-1258	130	18	performance	performance	NOUN
fueconorg-1258	130	19	of	of	ADP
fueconorg-1258	130	20	key	key	ADJ
fueconorg-1258	130	21	business	business	NOUN
fueconorg-1258	130	22	processes	process	NOUN
fueconorg-1258	130	23	,	,	PUNCT
fueconorg-1258	130	24	since	since	SCONJ
fueconorg-1258	130	25	it	it	PRON
fueconorg-1258	130	26	is	be	AUX
fueconorg-1258	130	27	the	the	DET
fueconorg-1258	130	28	only	only	ADJ
fueconorg-1258	130	29	path	path	NOUN
fueconorg-1258	130	30	that	that	PRON
fueconorg-1258	130	31	leads	lead	VERB
fueconorg-1258	130	32	to	to	ADP
fueconorg-1258	130	33	the	the	DET
fueconorg-1258	130	34	implementation	implementation	NOUN
fueconorg-1258	130	35	of	of	ADP
fueconorg-1258	130	36	a	a	DET
fueconorg-1258	130	37	defined	define	VERB
fueconorg-1258	130	38	strategy	strategy	NOUN
fueconorg-1258	130	39	.	.	PUNCT
fueconorg-1258	131	1	after	after	ADP
fueconorg-1258	131	2	identifying	identify	VERB
fueconorg-1258	131	3	key	key	ADJ
fueconorg-1258	131	4	business	business	NOUN
fueconorg-1258	131	5	processes	process	NOUN
fueconorg-1258	131	6	,	,	PUNCT
fueconorg-1258	131	7	which	which	PRON
fueconorg-1258	131	8	will	will	AUX
fueconorg-1258	131	9	be	be	AUX
fueconorg-1258	131	10	subject	subject	ADJ
fueconorg-1258	131	11	to	to	ADP
fueconorg-1258	131	12	improvements	improvement	NOUN
fueconorg-1258	131	13	,	,	PUNCT
fueconorg-1258	131	14	operational	operational	ADJ
fueconorg-1258	131	15	management	management	NOUN
fueconorg-1258	131	16	needs	need	VERB
fueconorg-1258	131	17	to	to	PART
fueconorg-1258	131	18	define	define	VERB
fueconorg-1258	131	19	the	the	DET
fueconorg-1258	131	20	most	most	ADV
fueconorg-1258	131	21	important	important	ADJ
fueconorg-1258	131	22	performance	performance	NOUN
fueconorg-1258	131	23	indicators	indicator	NOUN
fueconorg-1258	131	24	for	for	ADP
fueconorg-1258	131	25	these	these	DET
fueconorg-1258	131	26	processes	process	NOUN
fueconorg-1258	131	27	.	.	PUNCT
fueconorg-1258	132	1	this	this	PRON
fueconorg-1258	132	2	ensures	ensure	VERB
fueconorg-1258	132	3	employees	employee	NOUN
fueconorg-1258	132	4	’	'	PUNCT
fueconorg-1258	132	5	focus	focus	VERB
fueconorg-1258	132	6	on	on	ADP
fueconorg-1258	132	7	business	business	NOUN
fueconorg-1258	132	8	process	process	NOUN
fueconorg-1258	132	9	improvement	improvement	NOUN
fueconorg-1258	132	10	,	,	PUNCT
fueconorg-1258	132	11	as	as	ADV
fueconorg-1258	132	12	well	well	ADV
fueconorg-1258	132	13	as	as	ADP
fueconorg-1258	132	14	appropriate	appropriate	ADJ
fueconorg-1258	132	15	feedback	feedback	NOUN
fueconorg-1258	132	16	on	on	ADP
fueconorg-1258	132	17	achievements	achievement	NOUN
fueconorg-1258	132	18	.	.	PUNCT
fueconorg-1258	133	1	the	the	DET
fueconorg-1258	133	2	essence	essence	NOUN
fueconorg-1258	133	3	of	of	ADP
fueconorg-1258	133	4	the	the	DET
fueconorg-1258	133	5	second	second	ADJ
fueconorg-1258	133	6	question	question	NOUN
fueconorg-1258	133	7	relates	relate	VERB
fueconorg-1258	133	8	to	to	ADP
fueconorg-1258	133	9	the	the	DET
fueconorg-1258	133	10	adjustment	adjustment	NOUN
fueconorg-1258	133	11	and	and	CCONJ
fueconorg-1258	133	12	transformation	transformation	NOUN
fueconorg-1258	133	13	of	of	ADP
fueconorg-1258	133	14	operational	operational	ADJ
fueconorg-1258	133	15	improvement	improvement	NOUN
fueconorg-1258	133	16	plans	plan	NOUN
fueconorg-1258	133	17	and	and	CCONJ
fueconorg-1258	133	18	strategic	strategic	ADJ
fueconorg-1258	133	19	targets	target	NOUN
fueconorg-1258	133	20	into	into	ADP
fueconorg-1258	133	21	the	the	DET
fueconorg-1258	133	22	annual	annual	ADJ
fueconorg-1258	133	23	operating	operating	NOUN
fueconorg-1258	133	24	plan	plan	NOUN
fueconorg-1258	133	25	,	,	PUNCT
fueconorg-1258	133	26	with	with	ADP
fueconorg-1258	133	27	this	this	DET
fueconorg-1258	133	28	operational	operational	ADJ
fueconorg-1258	133	29	plan	plan	NOUN
fueconorg-1258	133	30	including	include	VERB
fueconorg-1258	133	31	three	three	NUM
fueconorg-1258	133	32	components	component	NOUN
fueconorg-1258	133	33	:	:	PUNCT
fueconorg-1258	133	34	sales	sale	NOUN
fueconorg-1258	133	35	forecast	forecast	NOUN
fueconorg-1258	133	36	,	,	PUNCT
fueconorg-1258	133	37	resource	resource	NOUN
fueconorg-1258	133	38	capacity	capacity	NOUN
fueconorg-1258	133	39	plan	plan	NOUN
fueconorg-1258	133	40	,	,	PUNCT
fueconorg-1258	133	41	and	and	CCONJ
fueconorg-1258	133	42	budgets	budget	NOUN
fueconorg-1258	133	43	(	(	PUNCT
fueconorg-1258	133	44	operating	operating	NOUN
fueconorg-1258	133	45	and	and	CCONJ
fueconorg-1258	133	46	capital	capital	NOUN
fueconorg-1258	133	47	budgets	budget	NOUN
fueconorg-1258	133	48	)	)	PUNCT
fueconorg-1258	133	49	.	.	PUNCT
fueconorg-1258	134	1	the	the	DET
fueconorg-1258	134	2	first	first	ADJ
fueconorg-1258	134	3	component	component	NOUN
fueconorg-1258	134	4	of	of	ADP
fueconorg-1258	134	5	the	the	DET
fueconorg-1258	134	6	operational	operational	ADJ
fueconorg-1258	134	7	plan	plan	NOUN
fueconorg-1258	134	8	involves	involve	VERB
fueconorg-1258	134	9	translating	translate	VERB
fueconorg-1258	134	10	the	the	DET
fueconorg-1258	134	11	strategic	strategic	ADJ
fueconorg-1258	134	12	plan	plan	NOUN
fueconorg-1258	134	13	of	of	ADP
fueconorg-1258	134	14	target	target	NOUN
fueconorg-1258	134	15	revenues	revenue	NOUN
fueconorg-1258	134	16	into	into	ADP
fueconorg-1258	134	17	sales	sale	NOUN
fueconorg-1258	134	18	forecast	forecast	NOUN
fueconorg-1258	134	19	.	.	PUNCT
fueconorg-1258	135	1	the	the	DET
fueconorg-1258	135	2	second	second	ADJ
fueconorg-1258	135	3	component	component	NOUN
fueconorg-1258	135	4	of	of	ADP
fueconorg-1258	135	5	the	the	DET
fueconorg-1258	135	6	operational	operational	ADJ
fueconorg-1258	135	7	plan	plan	NOUN
fueconorg-1258	135	8	requires	require	VERB
fueconorg-1258	135	9	translating	translate	VERB
fueconorg-1258	135	10	detailed	detailed	ADJ
fueconorg-1258	135	11	sales	sale	NOUN
fueconorg-1258	135	12	forecasts	forecast	NOUN
fueconorg-1258	135	13	into	into	ADP
fueconorg-1258	135	14	the	the	DET
fueconorg-1258	135	15	assessment	assessment	NOUN
fueconorg-1258	135	16	of	of	ADP
fueconorg-1258	135	17	the	the	DET
fueconorg-1258	135	18	required	require	VERB
fueconorg-1258	135	19	resources	resource	NOUN
fueconorg-1258	135	20	of	of	ADP
fueconorg-1258	135	21	the	the	DET
fueconorg-1258	135	22	enterprise	enterprise	NOUN
fueconorg-1258	135	23	,	,	PUNCT
fueconorg-1258	135	24	i.e.	i.e.	X
fueconorg-1258	135	25	resource	resource	NOUN
fueconorg-1258	135	26	capacity	capacity	NOUN
fueconorg-1258	135	27	needed	need	VERB
fueconorg-1258	135	28	for	for	ADP
fueconorg-1258	135	29	a	a	DET
fueconorg-1258	135	30	defined	define	VERB
fueconorg-1258	135	31	forecast	forecast	NOUN
fueconorg-1258	135	32	period	period	NOUN
fueconorg-1258	135	33	.	.	PUNCT
fueconorg-1258	136	1	the	the	DET
fueconorg-1258	136	2	instrument	instrument	NOUN
fueconorg-1258	136	3	(	(	PUNCT
fueconorg-1258	136	4	tool	tool	NOUN
fueconorg-1258	136	5	)	)	PUNCT
fueconorg-1258	136	6	which	which	PRON
fueconorg-1258	136	7	,	,	PUNCT
fueconorg-1258	136	8	according	accord	VERB
fueconorg-1258	136	9	to	to	ADP
fueconorg-1258	136	10	kaplan	kaplan	PROPN
fueconorg-1258	136	11	and	and	CCONJ
fueconorg-1258	136	12	norton	norton	PROPN
fueconorg-1258	136	13	,	,	PUNCT
fueconorg-1258	136	14	ensures	ensure	VERB
fueconorg-1258	136	15	the	the	DET
fueconorg-1258	136	16	most	most	ADV
fueconorg-1258	136	17	efficient	efficient	ADJ
fueconorg-1258	136	18	implementation	implementation	NOUN
fueconorg-1258	136	19	of	of	ADP
fueconorg-1258	136	20	the	the	DET
fueconorg-1258	136	21	given	give	VERB
fueconorg-1258	136	22	task	task	NOUN
fueconorg-1258	136	23	is	be	AUX
fueconorg-1258	136	24	time	time	NOUN
fueconorg-1258	136	25	-	-	PUNCT
fueconorg-1258	136	26	driven	drive	VERB
fueconorg-1258	136	27	activity	activity	NOUN
fueconorg-1258	136	28	-	-	PUNCT
fueconorg-1258	136	29	based	base	VERB
fueconorg-1258	136	30	costing	costing	NOUN
fueconorg-1258	136	31	–	–	PUNCT
fueconorg-1258	136	32	tdabc	tdabc	PROPN
fueconorg-1258	136	33	[	[	X
fueconorg-1258	136	34	8	8	NUM
fueconorg-1258	136	35	]	]	PUNCT
fueconorg-1258	136	36	.	.	PUNCT
fueconorg-1258	137	1	tdabc	tdabc	PROPN
fueconorg-1258	137	2	plays	play	VERB
fueconorg-1258	137	3	an	an	DET
fueconorg-1258	137	4	important	important	ADJ
fueconorg-1258	137	5	role	role	NOUN
fueconorg-1258	137	6	in	in	ADP
fueconorg-1258	137	7	providing	provide	VERB
fueconorg-1258	137	8	answers	answer	NOUN
fueconorg-1258	137	9	to	to	ADP
fueconorg-1258	137	10	both	both	PRON
fueconorg-1258	137	11	of	of	ADP
fueconorg-1258	137	12	the	the	DET
fueconorg-1258	137	13	above	above	ADV
fueconorg-1258	137	14	-	-	PUNCT
fueconorg-1258	137	15	mentioned	mention	VERB
fueconorg-1258	137	16	questions	question	NOUN
fueconorg-1258	137	17	in	in	ADP
fueconorg-1258	137	18	connection	connection	NOUN
fueconorg-1258	137	19	with	with	ADP
fueconorg-1258	137	20	the	the	DET
fueconorg-1258	137	21	preparation	preparation	NOUN
fueconorg-1258	137	22	of	of	ADP
fueconorg-1258	137	23	operational	operational	ADJ
fueconorg-1258	137	24	plans	plan	NOUN
fueconorg-1258	137	25	.	.	PUNCT
fueconorg-1258	138	1	it	it	PRON
fueconorg-1258	138	2	allows	allow	VERB
fueconorg-1258	138	3	the	the	DET
fueconorg-1258	138	4	measuring	measuring	NOUN
fueconorg-1258	138	5	of	of	ADP
fueconorg-1258	138	6	performance	performance	NOUN
fueconorg-1258	138	7	at	at	ADP
fueconorg-1258	138	8	the	the	DET
fueconorg-1258	138	9	level	level	NOUN
fueconorg-1258	138	10	of	of	ADP
fueconorg-1258	138	11	business	business	NOUN
fueconorg-1258	138	12	processes	process	NOUN
fueconorg-1258	138	13	,	,	PUNCT
fueconorg-1258	138	14	and	and	CCONJ
fueconorg-1258	138	15	determining	determine	VERB
fueconorg-1258	138	16	the	the	DET
fueconorg-1258	138	17	necessary	necessary	ADJ
fueconorg-1258	138	18	resource	resource	NOUN
fueconorg-1258	138	19	capacities	capacity	NOUN
fueconorg-1258	138	20	for	for	ADP
fueconorg-1258	138	21	the	the	DET
fueconorg-1258	138	22	purpose	purpose	NOUN
fueconorg-1258	138	23	of	of	ADP
fueconorg-1258	138	24	creating	create	VERB
fueconorg-1258	138	25	the	the	DET
fueconorg-1258	138	26	annual	annual	ADJ
fueconorg-1258	138	27	operating	operating	NOUN
fueconorg-1258	138	28	plan	plan	NOUN
fueconorg-1258	138	29	.	.	PUNCT
fueconorg-1258	139	1	52	52	NUM
fueconorg-1258	139	2	m.todorović	m.todorović	NOUN
fueconorg-1258	139	3	3	3	NUM
fueconorg-1258	139	4	.	.	PUNCT
fueconorg-1258	139	5	tdabc	tdabc	PROPN
fueconorg-1258	139	6	contribution	contribution	NOUN
fueconorg-1258	139	7	to	to	ADP
fueconorg-1258	139	8	building	build	VERB
fueconorg-1258	139	9	an	an	DET
fueconorg-1258	139	10	integrated	integrate	VERB
fueconorg-1258	139	11	management	management	NOUN
fueconorg-1258	139	12	system	system	NOUN
fueconorg-1258	139	13	tdabc	tdabc	NOUN
fueconorg-1258	139	14	is	be	AUX
fueconorg-1258	139	15	a	a	DET
fueconorg-1258	139	16	contemporary	contemporary	ADJ
fueconorg-1258	139	17	cost	cost	NOUN
fueconorg-1258	139	18	accounting	accounting	NOUN
fueconorg-1258	139	19	system	system	NOUN
fueconorg-1258	139	20	,	,	PUNCT
fueconorg-1258	139	21	which	which	PRON
fueconorg-1258	139	22	was	be	AUX
fueconorg-1258	139	23	created	create	VERB
fueconorg-1258	139	24	with	with	ADP
fueconorg-1258	139	25	the	the	DET
fueconorg-1258	139	26	aim	aim	NOUN
fueconorg-1258	139	27	of	of	ADP
fueconorg-1258	139	28	overcoming	overcome	VERB
fueconorg-1258	139	29	and	and	CCONJ
fueconorg-1258	139	30	eliminating	eliminate	VERB
fueconorg-1258	139	31	defects	defect	NOUN
fueconorg-1258	139	32	of	of	ADP
fueconorg-1258	139	33	traditional	traditional	ADJ
fueconorg-1258	139	34	activity	activity	NOUN
fueconorg-1258	139	35	-	-	PUNCT
fueconorg-1258	139	36	based	base	VERB
fueconorg-1258	139	37	costing	costing	NOUN
fueconorg-1258	139	38	(	(	PUNCT
fueconorg-1258	139	39	abc	abc	PROPN
fueconorg-1258	139	40	)	)	PUNCT
fueconorg-1258	139	41	.	.	PUNCT
fueconorg-1258	140	1	tdabc	tdabc	PROPN
fueconorg-1258	140	2	introduces	introduce	VERB
fueconorg-1258	140	3	several	several	ADJ
fueconorg-1258	140	4	essential	essential	ADJ
fueconorg-1258	140	5	innovations	innovation	NOUN
fueconorg-1258	140	6	into	into	ADP
fueconorg-1258	140	7	cost	cost	NOUN
fueconorg-1258	140	8	calculation	calculation	NOUN
fueconorg-1258	140	9	;	;	PUNCT
fueconorg-1258	140	10	it	it	PRON
fueconorg-1258	140	11	takes	take	VERB
fueconorg-1258	140	12	into	into	ADP
fueconorg-1258	140	13	account	account	NOUN
fueconorg-1258	140	14	the	the	DET
fueconorg-1258	140	15	practical	practical	ADJ
fueconorg-1258	140	16	capacity	capacity	NOUN
fueconorg-1258	140	17	,	,	PUNCT
fueconorg-1258	140	18	i.e.	i.e.	X
fueconorg-1258	140	19	capacity	capacity	NOUN
fueconorg-1258	140	20	utilization	utilization	NOUN
fueconorg-1258	140	21	,	,	PUNCT
fueconorg-1258	140	22	and	and	CCONJ
fueconorg-1258	140	23	introduces	introduce	VERB
fueconorg-1258	140	24	a	a	DET
fueconorg-1258	140	25	time	time	NOUN
fueconorg-1258	140	26	variable	variable	NOUN
fueconorg-1258	140	27	.	.	PUNCT
fueconorg-1258	141	1	tdabc	tdabc	PROPN
fueconorg-1258	141	2	methodology	methodology	NOUN
fueconorg-1258	141	3	requires	require	VERB
fueconorg-1258	141	4	only	only	ADV
fueconorg-1258	141	5	two	two	NUM
fueconorg-1258	141	6	sets	set	NOUN
fueconorg-1258	141	7	of	of	ADP
fueconorg-1258	141	8	estimates	estimate	NOUN
fueconorg-1258	141	9	:	:	PUNCT
fueconorg-1258	141	10	the	the	DET
fueconorg-1258	141	11	capacity	capacity	NOUN
fueconorg-1258	141	12	cost	cost	NOUN
fueconorg-1258	141	13	rate	rate	NOUN
fueconorg-1258	141	14	and	and	CCONJ
fueconorg-1258	141	15	the	the	DET
fueconorg-1258	141	16	time	time	NOUN
fueconorg-1258	141	17	required	require	VERB
fueconorg-1258	141	18	to	to	PART
fueconorg-1258	141	19	perform	perform	VERB
fueconorg-1258	141	20	each	each	DET
fueconorg-1258	141	21	business	business	NOUN
fueconorg-1258	141	22	activity	activity	NOUN
fueconorg-1258	141	23	.	.	PUNCT
fueconorg-1258	142	1	the	the	DET
fueconorg-1258	142	2	capacity	capacity	NOUN
fueconorg-1258	142	3	cost	cost	NOUN
fueconorg-1258	142	4	rate	rate	NOUN
fueconorg-1258	142	5	is	be	AUX
fueconorg-1258	142	6	the	the	DET
fueconorg-1258	142	7	quotient	quotient	NOUN
fueconorg-1258	142	8	of	of	ADP
fueconorg-1258	142	9	the	the	DET
fueconorg-1258	142	10	cost	cost	NOUN
fueconorg-1258	142	11	of	of	ADP
fueconorg-1258	142	12	capacity	capacity	NOUN
fueconorg-1258	142	13	supplied	supply	VERB
fueconorg-1258	142	14	and	and	CCONJ
fueconorg-1258	142	15	practical	practical	ADJ
fueconorg-1258	142	16	capacity	capacity	NOUN
fueconorg-1258	142	17	of	of	ADP
fueconorg-1258	142	18	resources	resource	NOUN
fueconorg-1258	142	19	supplied	supply	VERB
fueconorg-1258	142	20	.	.	PUNCT
fueconorg-1258	143	1	the	the	DET
fueconorg-1258	143	2	primary	primary	ADJ
fueconorg-1258	143	3	function	function	NOUN
fueconorg-1258	143	4	of	of	ADP
fueconorg-1258	143	5	the	the	DET
fueconorg-1258	143	6	capacity	capacity	NOUN
fueconorg-1258	143	7	cost	cost	NOUN
fueconorg-1258	143	8	rate	rate	NOUN
fueconorg-1258	143	9	is	be	AUX
fueconorg-1258	143	10	to	to	PART
fueconorg-1258	143	11	allocate	allocate	VERB
fueconorg-1258	143	12	cost	cost	NOUN
fueconorg-1258	143	13	of	of	ADP
fueconorg-1258	143	14	resources	resource	NOUN
fueconorg-1258	143	15	to	to	PART
fueconorg-1258	143	16	cost	cost	VERB
fueconorg-1258	143	17	object	object	NOUN
fueconorg-1258	143	18	by	by	ADP
fueconorg-1258	143	19	estimating	estimate	VERB
fueconorg-1258	143	20	the	the	DET
fueconorg-1258	143	21	demand	demand	NOUN
fueconorg-1258	143	22	for	for	ADP
fueconorg-1258	143	23	resource	resource	NOUN
fueconorg-1258	143	24	capacity	capacity	NOUN
fueconorg-1258	143	25	that	that	PRON
fueconorg-1258	143	26	each	each	DET
fueconorg-1258	143	27	cost	cost	NOUN
fueconorg-1258	143	28	object	object	NOUN
fueconorg-1258	143	29	requires	require	VERB
fueconorg-1258	143	30	.	.	PUNCT
fueconorg-1258	144	1	costs	cost	NOUN
fueconorg-1258	144	2	are	be	AUX
fueconorg-1258	144	3	allocated	allocate	VERB
fueconorg-1258	144	4	on	on	ADP
fueconorg-1258	144	5	the	the	DET
fueconorg-1258	144	6	basis	basis	NOUN
fueconorg-1258	144	7	of	of	ADP
fueconorg-1258	144	8	the	the	DET
fueconorg-1258	144	9	time	time	NOUN
fueconorg-1258	144	10	necessary	necessary	ADJ
fueconorg-1258	144	11	for	for	ADP
fueconorg-1258	144	12	the	the	DET
fueconorg-1258	144	13	realization	realization	NOUN
fueconorg-1258	144	14	of	of	ADP
fueconorg-1258	144	15	the	the	DET
fueconorg-1258	144	16	specific	specific	ADJ
fueconorg-1258	144	17	business	business	NOUN
fueconorg-1258	144	18	activities	activity	NOUN
fueconorg-1258	144	19	,	,	PUNCT
fueconorg-1258	144	20	where	where	SCONJ
fueconorg-1258	144	21	the	the	DET
fueconorg-1258	144	22	time	time	NOUN
fueconorg-1258	144	23	is	be	AUX
fueconorg-1258	144	24	determined	determine	VERB
fueconorg-1258	144	25	by	by	ADP
fueconorg-1258	144	26	using	use	VERB
fueconorg-1258	144	27	time	time	NOUN
fueconorg-1258	144	28	equations	equation	NOUN
fueconorg-1258	144	29	.	.	PUNCT
fueconorg-1258	145	1	hence	hence	ADV
fueconorg-1258	145	2	,	,	PUNCT
fueconorg-1258	145	3	organizational	organizational	ADJ
fueconorg-1258	145	4	and	and	CCONJ
fueconorg-1258	145	5	methodological	methodological	ADJ
fueconorg-1258	145	6	design	design	NOUN
fueconorg-1258	145	7	of	of	ADP
fueconorg-1258	145	8	tdabc	tdabc	PROPN
fueconorg-1258	145	9	system	system	NOUN
fueconorg-1258	145	10	requires	require	VERB
fueconorg-1258	145	11	,	,	PUNCT
fueconorg-1258	145	12	first	first	ADV
fueconorg-1258	145	13	,	,	PUNCT
fueconorg-1258	145	14	determination	determination	NOUN
fueconorg-1258	145	15	of	of	ADP
fueconorg-1258	145	16	the	the	DET
fueconorg-1258	145	17	cost	cost	NOUN
fueconorg-1258	145	18	capacity	capacity	NOUN
fueconorg-1258	145	19	rate	rate	NOUN
fueconorg-1258	145	20	,	,	PUNCT
fueconorg-1258	145	21	which	which	PRON
fueconorg-1258	145	22	raises	raise	VERB
fueconorg-1258	145	23	the	the	DET
fueconorg-1258	145	24	problem	problem	NOUN
fueconorg-1258	145	25	of	of	ADP
fueconorg-1258	145	26	determining	determine	VERB
fueconorg-1258	145	27	the	the	DET
fueconorg-1258	145	28	practical	practical	ADJ
fueconorg-1258	145	29	capacity	capacity	NOUN
fueconorg-1258	145	30	,	,	PUNCT
fueconorg-1258	145	31	and	and	CCONJ
fueconorg-1258	145	32	second	second	ADJ
fueconorg-1258	145	33	,	,	PUNCT
fueconorg-1258	145	34	identification	identification	NOUN
fueconorg-1258	145	35	of	of	ADP
fueconorg-1258	145	36	the	the	DET
fueconorg-1258	145	37	time	time	NOUN
fueconorg-1258	145	38	required	require	VERB
fueconorg-1258	145	39	for	for	ADP
fueconorg-1258	145	40	the	the	DET
fueconorg-1258	145	41	realization	realization	NOUN
fueconorg-1258	145	42	of	of	ADP
fueconorg-1258	145	43	specific	specific	ADJ
fueconorg-1258	145	44	business	business	NOUN
fueconorg-1258	145	45	activities	activity	NOUN
fueconorg-1258	145	46	,	,	PUNCT
fueconorg-1258	145	47	which	which	PRON
fueconorg-1258	145	48	requires	require	VERB
fueconorg-1258	145	49	creation	creation	NOUN
fueconorg-1258	145	50	of	of	ADP
fueconorg-1258	145	51	time	time	NOUN
fueconorg-1258	145	52	equations	equation	NOUN
fueconorg-1258	145	53	.	.	PUNCT
fueconorg-1258	146	1	companies	company	NOUN
fueconorg-1258	146	2	that	that	PRON
fueconorg-1258	146	3	implemented	implement	VERB
fueconorg-1258	146	4	tdabc	tdabc	PROPN
fueconorg-1258	146	5	identified	identify	VERB
fueconorg-1258	146	6	the	the	DET
fueconorg-1258	146	7	following	following	NOUN
fueconorg-1258	146	8	as	as	ADP
fueconorg-1258	146	9	the	the	DET
fueconorg-1258	146	10	most	most	ADV
fueconorg-1258	146	11	common	common	ADJ
fueconorg-1258	146	12	motives	motive	NOUN
fueconorg-1258	146	13	of	of	ADP
fueconorg-1258	146	14	their	their	PRON
fueconorg-1258	146	15	decision	decision	NOUN
fueconorg-1258	146	16	:	:	PUNCT
fueconorg-1258	146	17	increase	increase	NOUN
fueconorg-1258	146	18	in	in	ADP
fueconorg-1258	146	19	the	the	DET
fueconorg-1258	146	20	degree	degree	NOUN
fueconorg-1258	146	21	of	of	ADP
fueconorg-1258	146	22	capacity	capacity	NOUN
fueconorg-1258	146	23	utilization	utilization	NOUN
fueconorg-1258	146	24	and	and	CCONJ
fueconorg-1258	146	25	increase	increase	VERB
fueconorg-1258	146	26	in	in	ADP
fueconorg-1258	146	27	the	the	DET
fueconorg-1258	146	28	efficiency	efficiency	NOUN
fueconorg-1258	146	29	of	of	ADP
fueconorg-1258	146	30	the	the	DET
fueconorg-1258	146	31	processes	process	NOUN
fueconorg-1258	146	32	(	(	PUNCT
fueconorg-1258	146	33	operational	operational	ADJ
fueconorg-1258	146	34	improvements	improvement	NOUN
fueconorg-1258	146	35	)	)	PUNCT
fueconorg-1258	146	36	.	.	PUNCT
fueconorg-1258	147	1	they	they	PRON
fueconorg-1258	147	2	point	point	VERB
fueconorg-1258	147	3	out	out	ADP
fueconorg-1258	147	4	that	that	SCONJ
fueconorg-1258	147	5	the	the	DET
fueconorg-1258	147	6	achievement	achievement	NOUN
fueconorg-1258	147	7	of	of	ADP
fueconorg-1258	147	8	these	these	DET
fueconorg-1258	147	9	effects	effect	NOUN
fueconorg-1258	147	10	is	be	AUX
fueconorg-1258	147	11	possible	possible	ADJ
fueconorg-1258	147	12	due	due	ADP
fueconorg-1258	147	13	to	to	ADP
fueconorg-1258	147	14	the	the	DET
fueconorg-1258	147	15	fact	fact	NOUN
fueconorg-1258	147	16	that	that	SCONJ
fueconorg-1258	147	17	tdabc	tdabc	PROPN
fueconorg-1258	147	18	provides	provide	VERB
fueconorg-1258	147	19	more	more	ADV
fueconorg-1258	147	20	detailed	detailed	ADJ
fueconorg-1258	147	21	and	and	CCONJ
fueconorg-1258	147	22	reliable	reliable	ADJ
fueconorg-1258	147	23	information	information	NOUN
fueconorg-1258	147	24	for	for	ADP
fueconorg-1258	147	25	the	the	DET
fueconorg-1258	147	26	purpose	purpose	NOUN
fueconorg-1258	147	27	of	of	ADP
fueconorg-1258	147	28	performance	performance	NOUN
fueconorg-1258	147	29	measurement	measurement	NOUN
fueconorg-1258	147	30	processes	process	NOUN
fueconorg-1258	147	31	,	,	PUNCT
fueconorg-1258	147	32	budgeting	budgeting	NOUN
fueconorg-1258	147	33	,	,	PUNCT
fueconorg-1258	147	34	and	and	CCONJ
fueconorg-1258	147	35	implementation	implementation	NOUN
fueconorg-1258	147	36	of	of	ADP
fueconorg-1258	147	37	“	"	PUNCT
fueconorg-1258	147	38	what	what	PRON
fueconorg-1258	147	39	if	if	SCONJ
fueconorg-1258	147	40	”	"	PUNCT
fueconorg-1258	147	41	analysis	analysis	NOUN
fueconorg-1258	147	42	.	.	PUNCT
fueconorg-1258	148	1	furthermore	furthermore	ADV
fueconorg-1258	148	2	,	,	PUNCT
fueconorg-1258	148	3	some	some	PRON
fueconorg-1258	148	4	of	of	ADP
fueconorg-1258	148	5	the	the	DET
fueconorg-1258	148	6	possible	possible	ADJ
fueconorg-1258	148	7	positive	positive	ADJ
fueconorg-1258	148	8	effects	effect	NOUN
fueconorg-1258	148	9	of	of	ADP
fueconorg-1258	148	10	the	the	DET
fueconorg-1258	148	11	use	use	NOUN
fueconorg-1258	148	12	of	of	ADP
fueconorg-1258	148	13	tdabc	tdabc	PROPN
fueconorg-1258	148	14	can	can	AUX
fueconorg-1258	148	15	be	be	AUX
fueconorg-1258	148	16	:	:	PUNCT
fueconorg-1258	148	17	creation	creation	NOUN
fueconorg-1258	148	18	of	of	ADP
fueconorg-1258	148	19	profitand	profitand	NOUN
fueconorg-1258	148	20	profitability	profitability	NOUN
fueconorg-1258	148	21	-	-	PUNCT
fueconorg-1258	148	22	oriented	orient	VERB
fueconorg-1258	148	23	enterprise	enterprise	NOUN
fueconorg-1258	148	24	,	,	PUNCT
fueconorg-1258	148	25	through	through	ADP
fueconorg-1258	148	26	regular	regular	ADJ
fueconorg-1258	148	27	reports	report	NOUN
fueconorg-1258	148	28	on	on	ADP
fueconorg-1258	148	29	the	the	DET
fueconorg-1258	148	30	profitability	profitability	NOUN
fueconorg-1258	148	31	of	of	ADP
fueconorg-1258	148	32	each	each	DET
fueconorg-1258	148	33	customer	customer	NOUN
fueconorg-1258	148	34	or	or	CCONJ
fueconorg-1258	148	35	product	product	NOUN
fueconorg-1258	148	36	/	/	SYM
fueconorg-1258	148	37	service	service	NOUN
fueconorg-1258	148	38	,	,	PUNCT
fueconorg-1258	148	39	creating	create	VERB
fueconorg-1258	148	40	a	a	DET
fueconorg-1258	148	41	company	company	NOUN
fueconorg-1258	148	42	oriented	orient	VERB
fueconorg-1258	148	43	towards	towards	ADP
fueconorg-1258	148	44	the	the	DET
fueconorg-1258	148	45	realization	realization	NOUN
fueconorg-1258	148	46	of	of	ADP
fueconorg-1258	148	47	the	the	DET
fueconorg-1258	148	48	goals	goal	NOUN
fueconorg-1258	148	49	and	and	CCONJ
fueconorg-1258	148	50	strategies	strategy	NOUN
fueconorg-1258	148	51	,	,	PUNCT
fueconorg-1258	148	52	through	through	ADP
fueconorg-1258	148	53	connecting	connect	VERB
fueconorg-1258	148	54	tdabc	tdabc	PROPN
fueconorg-1258	148	55	and	and	CCONJ
fueconorg-1258	148	56	bsc	bsc	PROPN
fueconorg-1258	148	57	,	,	PUNCT
fueconorg-1258	148	58	improving	improve	VERB
fueconorg-1258	148	59	decision	decision	NOUN
fueconorg-1258	148	60	-	-	PUNCT
fueconorg-1258	148	61	making	make	VERB
fueconorg-1258	148	62	processes	process	NOUN
fueconorg-1258	148	63	,	,	PUNCT
fueconorg-1258	148	64	and	and	CCONJ
fueconorg-1258	148	65	others	other	NOUN
fueconorg-1258	149	1	[	[	X
fueconorg-1258	149	2	9	9	NUM
fueconorg-1258	149	3	]	]	PUNCT
fueconorg-1258	149	4	.	.	PUNCT
fueconorg-1258	150	1	tdabc	tdabc	PROPN
fueconorg-1258	150	2	information	information	NOUN
fueconorg-1258	150	3	has	have	VERB
fueconorg-1258	150	4	significant	significant	ADJ
fueconorg-1258	150	5	and	and	CCONJ
fueconorg-1258	150	6	different	different	ADJ
fueconorg-1258	150	7	application	application	NOUN
fueconorg-1258	150	8	potential	potential	NOUN
fueconorg-1258	150	9	.	.	PUNCT
fueconorg-1258	151	1	different	different	ADJ
fueconorg-1258	151	2	areas	area	NOUN
fueconorg-1258	151	3	of	of	ADP
fueconorg-1258	151	4	the	the	DET
fueconorg-1258	151	5	use	use	NOUN
fueconorg-1258	151	6	of	of	ADP
fueconorg-1258	151	7	information	information	NOUN
fueconorg-1258	151	8	provided	provide	VERB
fueconorg-1258	151	9	by	by	ADP
fueconorg-1258	151	10	tdabc	tdabc	PROPN
fueconorg-1258	151	11	are	be	AUX
fueconorg-1258	151	12	given	give	VERB
fueconorg-1258	151	13	in	in	ADP
fueconorg-1258	151	14	table	table	NOUN
fueconorg-1258	151	15	1	1	NUM
fueconorg-1258	151	16	.	.	PUNCT
fueconorg-1258	152	1	the	the	DET
fueconorg-1258	152	2	systematization	systematization	NOUN
fueconorg-1258	152	3	of	of	ADP
fueconorg-1258	152	4	areas	area	NOUN
fueconorg-1258	152	5	of	of	ADP
fueconorg-1258	152	6	information	information	NOUN
fueconorg-1258	152	7	use	use	NOUN
fueconorg-1258	152	8	has	have	AUX
fueconorg-1258	152	9	been	be	AUX
fueconorg-1258	152	10	done	do	VERB
fueconorg-1258	152	11	from	from	ADP
fueconorg-1258	152	12	the	the	DET
fueconorg-1258	152	13	perspective	perspective	NOUN
fueconorg-1258	152	14	of	of	ADP
fueconorg-1258	152	15	strategic	strategic	ADJ
fueconorg-1258	152	16	and	and	CCONJ
fueconorg-1258	152	17	operational	operational	ADJ
fueconorg-1258	152	18	management	management	NOUN
fueconorg-1258	152	19	levels	level	NOUN
fueconorg-1258	152	20	.	.	PUNCT
fueconorg-1258	153	1	table	table	NOUN
fueconorg-1258	153	2	1	1	NUM
fueconorg-1258	153	3	the	the	DET
fueconorg-1258	153	4	fields	field	NOUN
fueconorg-1258	153	5	of	of	ADP
fueconorg-1258	153	6	application	application	NOUN
fueconorg-1258	153	7	of	of	ADP
fueconorg-1258	153	8	tdabc	tdabc	PROPN
fueconorg-1258	153	9	information	information	NOUN
fueconorg-1258	154	1	[	[	X
fueconorg-1258	154	2	9	9	NUM
fueconorg-1258	154	3	,	,	PUNCT
fueconorg-1258	154	4	78	78	NUM
fueconorg-1258	154	5	]	]	X
fueconorg-1258	154	6	strategic	strategic	ADJ
fueconorg-1258	154	7	operational	operational	ADJ
fueconorg-1258	154	8	profitability	profitability	NOUN
fueconorg-1258	154	9	analysis	analysis	NOUN
fueconorg-1258	154	10	at	at	ADP
fueconorg-1258	154	11	different	different	ADJ
fueconorg-1258	154	12	levels	level	NOUN
fueconorg-1258	154	13	strategic	strategic	ADJ
fueconorg-1258	154	14	benchmarking	benchmarking	NOUN
fueconorg-1258	154	15	cost	cost	NOUN
fueconorg-1258	154	16	to	to	PART
fueconorg-1258	154	17	serve	serve	VERB
fueconorg-1258	154	18	kpis	kpis	PROPN
fueconorg-1258	154	19	balanced	balanced	ADJ
fueconorg-1258	154	20	scorecard	scorecard	NOUN
fueconorg-1258	154	21	capacity	capacity	NOUN
fueconorg-1258	154	22	analysis	analysis	NOUN
fueconorg-1258	154	23	order	order	NOUN
fueconorg-1258	154	24	optimization	optimization	NOUN
fueconorg-1258	154	25	cost	cost	NOUN
fueconorg-1258	154	26	reduction	reduction	NOUN
fueconorg-1258	154	27	inventory	inventory	NOUN
fueconorg-1258	154	28	reduction	reduction	NOUN
fueconorg-1258	154	29	internal	internal	ADJ
fueconorg-1258	154	30	controls	control	NOUN
fueconorg-1258	154	31	tdabc	tdabc	PROPN
fueconorg-1258	154	32	can	can	AUX
fueconorg-1258	154	33	successfully	successfully	ADV
fueconorg-1258	154	34	respond	respond	VERB
fueconorg-1258	154	35	to	to	ADP
fueconorg-1258	154	36	information	information	NOUN
fueconorg-1258	154	37	requirements	requirement	NOUN
fueconorg-1258	154	38	of	of	ADP
fueconorg-1258	154	39	management	management	NOUN
fueconorg-1258	154	40	at	at	ADP
fueconorg-1258	154	41	all	all	DET
fueconorg-1258	154	42	levels	level	NOUN
fueconorg-1258	154	43	[	[	X
fueconorg-1258	154	44	5	5	NUM
fueconorg-1258	154	45	]	]	PUNCT
fueconorg-1258	154	46	.	.	PUNCT
fueconorg-1258	155	1	bearing	bear	VERB
fueconorg-1258	155	2	in	in	ADP
fueconorg-1258	155	3	mind	mind	NOUN
fueconorg-1258	155	4	that	that	SCONJ
fueconorg-1258	155	5	creating	create	VERB
fueconorg-1258	155	6	a	a	DET
fueconorg-1258	155	7	tdabc	tdabc	ADJ
fueconorg-1258	155	8	system	system	NOUN
fueconorg-1258	155	9	begins	begin	VERB
fueconorg-1258	155	10	at	at	ADP
fueconorg-1258	155	11	the	the	DET
fueconorg-1258	155	12	lowest	low	ADJ
fueconorg-1258	155	13	,	,	PUNCT
fueconorg-1258	155	14	operational	operational	ADJ
fueconorg-1258	155	15	,	,	PUNCT
fueconorg-1258	155	16	levels	level	NOUN
fueconorg-1258	155	17	,	,	PUNCT
fueconorg-1258	155	18	it	it	PRON
fueconorg-1258	155	19	can	can	AUX
fueconorg-1258	155	20	measure	measure	VERB
fueconorg-1258	155	21	performance	performance	NOUN
fueconorg-1258	155	22	at	at	ADP
fueconorg-1258	155	23	both	both	CCONJ
fueconorg-1258	155	24	higher	high	ADJ
fueconorg-1258	155	25	and	and	CCONJ
fueconorg-1258	155	26	lower	low	ADJ
fueconorg-1258	155	27	hierarchical	hierarchical	ADJ
fueconorg-1258	155	28	levels	level	NOUN
fueconorg-1258	155	29	.	.	PUNCT
fueconorg-1258	156	1	while	while	SCONJ
fueconorg-1258	156	2	higher	high	ADJ
fueconorg-1258	156	3	levels	level	NOUN
fueconorg-1258	156	4	of	of	ADP
fueconorg-1258	156	5	management	management	NOUN
fueconorg-1258	156	6	can	can	AUX
fueconorg-1258	156	7	monitor	monitor	VERB
fueconorg-1258	156	8	the	the	DET
fueconorg-1258	156	9	level	level	NOUN
fueconorg-1258	156	10	of	of	ADP
fueconorg-1258	156	11	profitability	profitability	NOUN
fueconorg-1258	156	12	and	and	CCONJ
fueconorg-1258	156	13	capacity	capacity	NOUN
fueconorg-1258	156	14	utilization	utilization	NOUN
fueconorg-1258	156	15	at	at	ADP
fueconorg-1258	156	16	the	the	DET
fueconorg-1258	156	17	level	level	NOUN
fueconorg-1258	156	18	of	of	ADP
fueconorg-1258	156	19	different	different	ADJ
fueconorg-1258	156	20	business	business	NOUN
fueconorg-1258	156	21	segments	segment	NOUN
fueconorg-1258	156	22	,	,	PUNCT
fueconorg-1258	156	23	departments	department	NOUN
fueconorg-1258	156	24	,	,	PUNCT
fueconorg-1258	156	25	and	and	CCONJ
fueconorg-1258	156	26	wider	wide	ADJ
fueconorg-1258	156	27	,	,	PUNCT
fueconorg-1258	156	28	the	the	DET
fueconorg-1258	156	29	management	management	NOUN
fueconorg-1258	156	30	at	at	ADP
fueconorg-1258	156	31	the	the	DET
fueconorg-1258	156	32	departmental	departmental	ADJ
fueconorg-1258	156	33	level	level	NOUN
fueconorg-1258	156	34	monitors	monitor	NOUN
fueconorg-1258	156	35	the	the	DET
fueconorg-1258	156	36	profitability	profitability	NOUN
fueconorg-1258	156	37	of	of	ADP
fueconorg-1258	156	38	individual	individual	ADJ
fueconorg-1258	156	39	time	time	NOUN
fueconorg-1258	156	40	driven	drive	VERB
fueconorg-1258	156	41	activity	activity	NOUN
fueconorg-1258	156	42	-	-	PUNCT
fueconorg-1258	156	43	based	base	VERB
fueconorg-1258	156	44	costing	costing	NOUN
fueconorg-1258	156	45	as	as	ADP
fueconorg-1258	156	46	a	a	DET
fueconorg-1258	156	47	tool	tool	NOUN
fueconorg-1258	156	48	of	of	ADP
fueconorg-1258	156	49	building	build	VERB
fueconorg-1258	156	50	integrated	integrate	VERB
fueconorg-1258	156	51	management	management	NOUN
fueconorg-1258	156	52	system	system	NOUN
fueconorg-1258	156	53	53	53	NUM
fueconorg-1258	156	54	products	product	NOUN
fueconorg-1258	156	55	,	,	PUNCT
fueconorg-1258	156	56	orders	order	NOUN
fueconorg-1258	156	57	,	,	PUNCT
fueconorg-1258	156	58	and/or	and/or	CCONJ
fueconorg-1258	156	59	customers	customer	NOUN
fueconorg-1258	156	60	,	,	PUNCT
fueconorg-1258	156	61	and	and	CCONJ
fueconorg-1258	156	62	monitors	monitor	VERB
fueconorg-1258	156	63	the	the	DET
fueconorg-1258	156	64	level	level	NOUN
fueconorg-1258	156	65	of	of	ADP
fueconorg-1258	156	66	capacity	capacity	NOUN
fueconorg-1258	156	67	utilization	utilization	NOUN
fueconorg-1258	156	68	at	at	ADP
fueconorg-1258	156	69	the	the	DET
fueconorg-1258	156	70	level	level	NOUN
fueconorg-1258	156	71	of	of	ADP
fueconorg-1258	156	72	departments	department	NOUN
fueconorg-1258	156	73	.	.	PUNCT
fueconorg-1258	157	1	tdabc	tdabc	PROPN
fueconorg-1258	157	2	significantly	significantly	ADV
fueconorg-1258	157	3	affects	affect	VERB
fueconorg-1258	157	4	the	the	DET
fueconorg-1258	157	5	change	change	NOUN
fueconorg-1258	157	6	of	of	ADP
fueconorg-1258	157	7	performance	performance	NOUN
fueconorg-1258	157	8	measurement	measurement	NOUN
fueconorg-1258	157	9	and	and	CCONJ
fueconorg-1258	157	10	performance	performance	NOUN
fueconorg-1258	157	11	management	management	NOUN
fueconorg-1258	157	12	in	in	ADP
fueconorg-1258	157	13	enterprises	enterprise	NOUN
fueconorg-1258	157	14	[	[	X
fueconorg-1258	157	15	4	4	NUM
fueconorg-1258	157	16	]	]	PUNCT
fueconorg-1258	157	17	.	.	PUNCT
fueconorg-1258	158	1	it	it	PRON
fueconorg-1258	158	2	also	also	ADV
fueconorg-1258	158	3	provides	provide	VERB
fueconorg-1258	158	4	strong	strong	ADJ
fueconorg-1258	158	5	support	support	NOUN
fueconorg-1258	158	6	for	for	ADP
fueconorg-1258	158	7	translating	translate	VERB
fueconorg-1258	158	8	the	the	DET
fueconorg-1258	158	9	strategy	strategy	NOUN
fueconorg-1258	158	10	into	into	ADP
fueconorg-1258	158	11	performance	performance	NOUN
fueconorg-1258	158	12	measures	measure	NOUN
fueconorg-1258	158	13	,	,	PUNCT
fueconorg-1258	158	14	and	and	CCONJ
fueconorg-1258	158	15	provides	provide	VERB
fueconorg-1258	158	16	adequate	adequate	ADJ
fueconorg-1258	158	17	performance	performance	NOUN
fueconorg-1258	158	18	measures	measure	NOUN
fueconorg-1258	158	19	for	for	ADP
fueconorg-1258	158	20	bsc	bsc	NOUN
fueconorg-1258	158	21	.	.	PUNCT
fueconorg-1258	159	1	the	the	DET
fueconorg-1258	159	2	most	most	ADV
fueconorg-1258	159	3	common	common	ADJ
fueconorg-1258	159	4	performance	performance	NOUN
fueconorg-1258	159	5	measures	measure	NOUN
fueconorg-1258	159	6	are	be	AUX
fueconorg-1258	159	7	:	:	PUNCT
fueconorg-1258	159	8	customer	customer	NOUN
fueconorg-1258	159	9	and	and	CCONJ
fueconorg-1258	159	10	product	product	NOUN
fueconorg-1258	159	11	profitability	profitability	NOUN
fueconorg-1258	159	12	,	,	PUNCT
fueconorg-1258	159	13	market	market	NOUN
fueconorg-1258	159	14	share	share	NOUN
fueconorg-1258	159	15	,	,	PUNCT
fueconorg-1258	159	16	customer	customer	NOUN
fueconorg-1258	159	17	loyalty	loyalty	NOUN
fueconorg-1258	159	18	,	,	PUNCT
fueconorg-1258	159	19	efficiency	efficiency	NOUN
fueconorg-1258	159	20	of	of	ADP
fueconorg-1258	159	21	inventory	inventory	NOUN
fueconorg-1258	159	22	management	management	NOUN
fueconorg-1258	159	23	,	,	PUNCT
fueconorg-1258	159	24	procurement	procurement	NOUN
fueconorg-1258	159	25	and	and	CCONJ
fueconorg-1258	159	26	sales	sale	NOUN
fueconorg-1258	159	27	efficiency	efficiency	NOUN
fueconorg-1258	159	28	,	,	PUNCT
fueconorg-1258	159	29	and	and	CCONJ
fueconorg-1258	159	30	others	other	NOUN
fueconorg-1258	159	31	.	.	PUNCT
fueconorg-1258	160	1	in	in	ADP
fueconorg-1258	160	2	fact	fact	NOUN
fueconorg-1258	160	3	,	,	PUNCT
fueconorg-1258	160	4	tdabc	tdabc	PROPN
fueconorg-1258	160	5	essentially	essentially	ADV
fueconorg-1258	160	6	supports	support	VERB
fueconorg-1258	160	7	the	the	DET
fueconorg-1258	160	8	design	design	NOUN
fueconorg-1258	160	9	and	and	CCONJ
fueconorg-1258	160	10	implementation	implementation	NOUN
fueconorg-1258	160	11	of	of	ADP
fueconorg-1258	160	12	the	the	DET
fueconorg-1258	160	13	bsc	bsc	PROPN
fueconorg-1258	160	14	.	.	PUNCT
fueconorg-1258	161	1	in	in	ADP
fueconorg-1258	161	2	the	the	DET
fueconorg-1258	161	3	context	context	NOUN
fueconorg-1258	161	4	of	of	ADP
fueconorg-1258	161	5	the	the	DET
fueconorg-1258	161	6	presented	present	VERB
fueconorg-1258	161	7	six	six	NUM
fueconorg-1258	161	8	-	-	PUNCT
fueconorg-1258	161	9	stage	stage	NOUN
fueconorg-1258	161	10	model	model	NOUN
fueconorg-1258	161	11	,	,	PUNCT
fueconorg-1258	161	12	tdabc	tdabc	PROPN
fueconorg-1258	161	13	can	can	AUX
fueconorg-1258	161	14	successfully	successfully	ADV
fueconorg-1258	161	15	create	create	VERB
fueconorg-1258	161	16	a	a	DET
fueconorg-1258	161	17	link	link	NOUN
fueconorg-1258	161	18	between	between	ADP
fueconorg-1258	161	19	sales	sale	NOUN
fueconorg-1258	161	20	forecasts	forecast	NOUN
fueconorg-1258	161	21	,	,	PUNCT
fueconorg-1258	161	22	planned	plan	VERB
fueconorg-1258	161	23	efforts	effort	NOUN
fueconorg-1258	161	24	toward	toward	ADP
fueconorg-1258	161	25	operational	operational	ADJ
fueconorg-1258	161	26	improvements	improvement	NOUN
fueconorg-1258	161	27	,	,	PUNCT
fueconorg-1258	161	28	and	and	CCONJ
fueconorg-1258	161	29	the	the	DET
fueconorg-1258	161	30	necessary	necessary	ADJ
fueconorg-1258	161	31	volume	volume	NOUN
fueconorg-1258	161	32	and	and	CCONJ
fueconorg-1258	161	33	structure	structure	NOUN
fueconorg-1258	161	34	of	of	ADP
fueconorg-1258	161	35	resources	resource	NOUN
fueconorg-1258	161	36	to	to	PART
fueconorg-1258	161	37	fulfill	fulfill	VERB
fueconorg-1258	161	38	the	the	DET
fueconorg-1258	161	39	plans	plan	NOUN
fueconorg-1258	161	40	set	set	VERB
fueconorg-1258	161	41	.	.	PUNCT
fueconorg-1258	162	1	after	after	ADP
fueconorg-1258	162	2	obtaining	obtain	VERB
fueconorg-1258	162	3	information	information	NOUN
fueconorg-1258	162	4	on	on	ADP
fueconorg-1258	162	5	the	the	DET
fueconorg-1258	162	6	volume	volume	NOUN
fueconorg-1258	162	7	and	and	CCONJ
fueconorg-1258	162	8	mix	mix	NOUN
fueconorg-1258	162	9	of	of	ADP
fueconorg-1258	162	10	resources	resource	NOUN
fueconorg-1258	162	11	needed	need	VERB
fueconorg-1258	162	12	for	for	ADP
fueconorg-1258	162	13	the	the	DET
fueconorg-1258	162	14	future	future	ADJ
fueconorg-1258	162	15	period	period	NOUN
fueconorg-1258	162	16	,	,	PUNCT
fueconorg-1258	162	17	it	it	PRON
fueconorg-1258	162	18	is	be	AUX
fueconorg-1258	162	19	possible	possible	ADJ
fueconorg-1258	162	20	to	to	PART
fueconorg-1258	162	21	easily	easily	ADV
fueconorg-1258	162	22	determine	determine	VERB
fueconorg-1258	162	23	the	the	DET
fueconorg-1258	162	24	financial	financial	ADJ
fueconorg-1258	162	25	implications	implication	NOUN
fueconorg-1258	162	26	(	(	PUNCT
fueconorg-1258	162	27	financial	financial	ADJ
fueconorg-1258	162	28	plan	plan	NOUN
fueconorg-1258	162	29	)	)	PUNCT
fueconorg-1258	162	30	and	and	CCONJ
fueconorg-1258	162	31	operating	operating	NOUN
fueconorg-1258	162	32	and	and	CCONJ
fueconorg-1258	162	33	capital	capital	NOUN
fueconorg-1258	162	34	budgets	budget	NOUN
fueconorg-1258	162	35	(	(	PUNCT
fueconorg-1258	162	36	operational	operational	ADJ
fueconorg-1258	162	37	and	and	CCONJ
fueconorg-1258	162	38	capital	capital	NOUN
fueconorg-1258	162	39	budget	budget	NOUN
fueconorg-1258	162	40	,	,	PUNCT
fueconorg-1258	162	41	as	as	ADP
fueconorg-1258	162	42	an	an	DET
fueconorg-1258	162	43	outstanding	outstanding	ADJ
fueconorg-1258	162	44	management	management	NOUN
fueconorg-1258	162	45	innovation	innovation	NOUN
fueconorg-1258	162	46	,	,	PUNCT
fueconorg-1258	162	47	appeared	appear	VERB
fueconorg-1258	162	48	in	in	ADP
fueconorg-1258	162	49	general	general	ADJ
fueconorg-1258	162	50	motors	motor	NOUN
fueconorg-1258	162	51	in	in	ADP
fueconorg-1258	162	52	1920	1920	NUM
fueconorg-1258	162	53	.	.	PUNCT
fueconorg-1258	163	1	their	their	PRON
fueconorg-1258	163	2	role	role	NOUN
fueconorg-1258	163	3	was	be	AUX
fueconorg-1258	163	4	reflected	reflect	VERB
fueconorg-1258	163	5	in	in	ADP
fueconorg-1258	163	6	decentralization	decentralization	NOUN
fueconorg-1258	163	7	of	of	ADP
fueconorg-1258	163	8	management	management	NOUN
fueconorg-1258	163	9	through	through	ADP
fueconorg-1258	163	10	the	the	DET
fueconorg-1258	163	11	centralization	centralization	NOUN
fueconorg-1258	163	12	of	of	ADP
fueconorg-1258	163	13	control	control	NOUN
fueconorg-1258	163	14	.	.	PUNCT
fueconorg-1258	164	1	the	the	DET
fueconorg-1258	164	2	use	use	NOUN
fueconorg-1258	164	3	of	of	ADP
fueconorg-1258	164	4	the	the	DET
fueconorg-1258	164	5	budget	budget	NOUN
fueconorg-1258	164	6	was	be	AUX
fueconorg-1258	164	7	,	,	PUNCT
fueconorg-1258	164	8	in	in	ADP
fueconorg-1258	164	9	fact	fact	NOUN
fueconorg-1258	164	10	,	,	PUNCT
fueconorg-1258	164	11	aimed	aim	VERB
fueconorg-1258	164	12	at	at	ADP
fueconorg-1258	164	13	coordination	coordination	NOUN
fueconorg-1258	164	14	and	and	CCONJ
fueconorg-1258	164	15	control	control	NOUN
fueconorg-1258	164	16	of	of	ADP
fueconorg-1258	164	17	diversified	diversified	ADJ
fueconorg-1258	164	18	business	business	NOUN
fueconorg-1258	164	19	units	unit	NOUN
fueconorg-1258	164	20	.	.	PUNCT
fueconorg-1258	164	21	)	)	PUNCT
fueconorg-1258	164	22	.	.	PUNCT
fueconorg-1258	165	1	this	this	PRON
fueconorg-1258	165	2	is	be	AUX
fueconorg-1258	165	3	the	the	DET
fueconorg-1258	165	4	third	third	ADJ
fueconorg-1258	165	5	component	component	NOUN
fueconorg-1258	165	6	of	of	ADP
fueconorg-1258	165	7	the	the	DET
fueconorg-1258	165	8	operational	operational	ADJ
fueconorg-1258	165	9	plan	plan	NOUN
fueconorg-1258	165	10	.	.	PUNCT
fueconorg-1258	166	1	its	its	PRON
fueconorg-1258	166	2	essence	essence	NOUN
fueconorg-1258	166	3	is	be	AUX
fueconorg-1258	166	4	reflected	reflect	VERB
fueconorg-1258	166	5	in	in	ADP
fueconorg-1258	166	6	the	the	DET
fueconorg-1258	166	7	realization	realization	NOUN
fueconorg-1258	166	8	of	of	ADP
fueconorg-1258	166	9	operating	operate	VERB
fueconorg-1258	166	10	expense	expense	NOUN
fueconorg-1258	166	11	budget	budget	NOUN
fueconorg-1258	166	12	(	(	PUNCT
fueconorg-1258	166	13	opex	opex	PROPN
fueconorg-1258	166	14	)	)	PUNCT
fueconorg-1258	166	15	and	and	CCONJ
fueconorg-1258	166	16	capital	capital	NOUN
fueconorg-1258	166	17	expenditure	expenditure	NOUN
fueconorg-1258	166	18	budget	budget	NOUN
fueconorg-1258	166	19	(	(	PUNCT
fueconorg-1258	166	20	capex	capex	NOUN
fueconorg-1258	166	21	)	)	PUNCT
fueconorg-1258	167	1	[	[	X
fueconorg-1258	167	2	8	8	NUM
fueconorg-1258	167	3	]	]	PUNCT
fueconorg-1258	167	4	.	.	PUNCT
fueconorg-1258	168	1	the	the	DET
fueconorg-1258	168	2	third	third	ADJ
fueconorg-1258	168	3	step	step	NOUN
fueconorg-1258	168	4	,	,	PUNCT
fueconorg-1258	168	5	i.e.	i.e.	X
fueconorg-1258	168	6	direct	direct	ADJ
fueconorg-1258	168	7	application	application	NOUN
fueconorg-1258	168	8	of	of	ADP
fueconorg-1258	168	9	tdabc	tdabc	PROPN
fueconorg-1258	168	10	,	,	PUNCT
fueconorg-1258	168	11	plays	play	VERB
fueconorg-1258	168	12	a	a	DET
fueconorg-1258	168	13	key	key	ADJ
fueconorg-1258	168	14	role	role	NOUN
fueconorg-1258	168	15	in	in	ADP
fueconorg-1258	168	16	the	the	DET
fueconorg-1258	168	17	process	process	NOUN
fueconorg-1258	168	18	of	of	ADP
fueconorg-1258	168	19	integration	integration	NOUN
fueconorg-1258	168	20	of	of	ADP
fueconorg-1258	168	21	strategic	strategic	ADJ
fueconorg-1258	168	22	and	and	CCONJ
fueconorg-1258	168	23	operational	operational	ADJ
fueconorg-1258	168	24	planning	planning	NOUN
fueconorg-1258	168	25	.	.	PUNCT
fueconorg-1258	169	1	one	one	NUM
fueconorg-1258	169	2	of	of	ADP
fueconorg-1258	169	3	the	the	DET
fueconorg-1258	169	4	key	key	ADJ
fueconorg-1258	169	5	benefits	benefit	NOUN
fueconorg-1258	169	6	of	of	ADP
fueconorg-1258	169	7	the	the	DET
fueconorg-1258	169	8	use	use	NOUN
fueconorg-1258	169	9	of	of	ADP
fueconorg-1258	169	10	tdabc	tdabc	PROPN
fueconorg-1258	169	11	is	be	AUX
fueconorg-1258	169	12	its	its	PRON
fueconorg-1258	169	13	ability	ability	NOUN
fueconorg-1258	169	14	to	to	PART
fueconorg-1258	169	15	efficiently	efficiently	ADV
fueconorg-1258	169	16	and	and	CCONJ
fueconorg-1258	169	17	rapidly	rapidly	ADV
fueconorg-1258	169	18	forecast	forecast	VERB
fueconorg-1258	169	19	the	the	DET
fueconorg-1258	169	20	required	require	VERB
fueconorg-1258	169	21	resource	resource	NOUN
fueconorg-1258	169	22	capacities	capacity	NOUN
fueconorg-1258	169	23	for	for	ADP
fueconorg-1258	169	24	the	the	DET
fueconorg-1258	169	25	implementation	implementation	NOUN
fueconorg-1258	169	26	of	of	ADP
fueconorg-1258	169	27	business	business	NOUN
fueconorg-1258	169	28	processes	process	NOUN
fueconorg-1258	169	29	.	.	PUNCT
fueconorg-1258	170	1	to	to	PART
fueconorg-1258	170	2	make	make	VERB
fueconorg-1258	170	3	this	this	PRON
fueconorg-1258	170	4	possible	possible	ADJ
fueconorg-1258	170	5	,	,	PUNCT
fueconorg-1258	170	6	first	first	ADV
fueconorg-1258	170	7	,	,	PUNCT
fueconorg-1258	170	8	it	it	PRON
fueconorg-1258	170	9	is	be	AUX
fueconorg-1258	170	10	necessary	necessary	ADJ
fueconorg-1258	170	11	to	to	PART
fueconorg-1258	170	12	modify	modify	VERB
fueconorg-1258	170	13	the	the	DET
fueconorg-1258	170	14	costing	costing	NOUN
fueconorg-1258	170	15	model	model	NOUN
fueconorg-1258	170	16	,	,	PUNCT
fueconorg-1258	170	17	to	to	PART
fueconorg-1258	170	18	reflect	reflect	VERB
fueconorg-1258	170	19	the	the	DET
fueconorg-1258	170	20	expected	expect	VERB
fueconorg-1258	170	21	improvement	improvement	NOUN
fueconorg-1258	170	22	of	of	ADP
fueconorg-1258	170	23	business	business	NOUN
fueconorg-1258	170	24	processes	process	NOUN
fueconorg-1258	170	25	in	in	ADP
fueconorg-1258	170	26	the	the	DET
fueconorg-1258	170	27	next	next	ADJ
fueconorg-1258	170	28	period	period	NOUN
fueconorg-1258	170	29	,	,	PUNCT
fueconorg-1258	170	30	for	for	ADP
fueconorg-1258	170	31	which	which	PRON
fueconorg-1258	170	32	the	the	DET
fueconorg-1258	170	33	forecast	forecast	NOUN
fueconorg-1258	170	34	is	be	AUX
fueconorg-1258	170	35	made	make	VERB
fueconorg-1258	170	36	.	.	PUNCT
fueconorg-1258	171	1	this	this	PRON
fueconorg-1258	171	2	allows	allow	VERB
fueconorg-1258	171	3	for	for	ADP
fueconorg-1258	171	4	the	the	DET
fueconorg-1258	171	5	connection	connection	NOUN
fueconorg-1258	171	6	between	between	ADP
fueconorg-1258	171	7	activities	activity	NOUN
fueconorg-1258	171	8	of	of	ADP
fueconorg-1258	171	9	quality	quality	NOUN
fueconorg-1258	171	10	and	and	CCONJ
fueconorg-1258	171	11	business	business	NOUN
fueconorg-1258	171	12	process	process	NOUN
fueconorg-1258	171	13	improvements	improvement	NOUN
fueconorg-1258	171	14	and	and	CCONJ
fueconorg-1258	171	15	budgeting	budgeting	NOUN
fueconorg-1258	171	16	processes	process	NOUN
fueconorg-1258	171	17	,	,	PUNCT
fueconorg-1258	171	18	i.e.	i.e.	X
fueconorg-1258	171	19	activities	activity	NOUN
fueconorg-1258	171	20	of	of	ADP
fueconorg-1258	171	21	continuous	continuous	ADJ
fueconorg-1258	171	22	improvement	improvement	NOUN
fueconorg-1258	171	23	are	be	AUX
fueconorg-1258	171	24	built	build	VERB
fueconorg-1258	171	25	into	into	ADP
fueconorg-1258	171	26	the	the	DET
fueconorg-1258	171	27	budgeting	budgeting	NOUN
fueconorg-1258	171	28	process	process	NOUN
fueconorg-1258	171	29	.	.	PUNCT
fueconorg-1258	172	1	after	after	ADP
fueconorg-1258	172	2	that	that	PRON
fueconorg-1258	172	3	,	,	PUNCT
fueconorg-1258	172	4	it	it	PRON
fueconorg-1258	172	5	is	be	AUX
fueconorg-1258	172	6	necessary	necessary	ADJ
fueconorg-1258	172	7	to	to	PART
fueconorg-1258	172	8	fill	fill	VERB
fueconorg-1258	172	9	the	the	DET
fueconorg-1258	172	10	model	model	NOUN
fueconorg-1258	172	11	with	with	ADP
fueconorg-1258	172	12	the	the	DET
fueconorg-1258	172	13	data	datum	NOUN
fueconorg-1258	172	14	arising	arise	VERB
fueconorg-1258	172	15	from	from	ADP
fueconorg-1258	172	16	sales	sale	NOUN
fueconorg-1258	172	17	and	and	CCONJ
fueconorg-1258	172	18	operational	operational	ADJ
fueconorg-1258	172	19	plans	plan	NOUN
fueconorg-1258	172	20	.	.	PUNCT
fueconorg-1258	173	1	the	the	DET
fueconorg-1258	173	2	result	result	NOUN
fueconorg-1258	173	3	is	be	AUX
fueconorg-1258	173	4	information	information	NOUN
fueconorg-1258	173	5	on	on	ADP
fueconorg-1258	173	6	the	the	DET
fueconorg-1258	173	7	volume	volume	NOUN
fueconorg-1258	173	8	of	of	ADP
fueconorg-1258	173	9	each	each	DET
fueconorg-1258	173	10	type	type	NOUN
fueconorg-1258	173	11	of	of	ADP
fueconorg-1258	173	12	resource	resource	NOUN
fueconorg-1258	173	13	that	that	PRON
fueconorg-1258	173	14	should	should	AUX
fueconorg-1258	173	15	be	be	AUX
fueconorg-1258	173	16	provided	provide	VERB
fueconorg-1258	173	17	in	in	ADP
fueconorg-1258	173	18	the	the	DET
fueconorg-1258	173	19	future	future	NOUN
fueconorg-1258	173	20	,	,	PUNCT
fueconorg-1258	173	21	which	which	PRON
fueconorg-1258	173	22	is	be	AUX
fueconorg-1258	173	23	essential	essential	ADJ
fueconorg-1258	173	24	for	for	ADP
fueconorg-1258	173	25	the	the	DET
fueconorg-1258	173	26	implementation	implementation	NOUN
fueconorg-1258	173	27	of	of	ADP
fueconorg-1258	173	28	the	the	DET
fueconorg-1258	173	29	plans	plan	NOUN
fueconorg-1258	173	30	.	.	PUNCT
fueconorg-1258	174	1	in	in	ADP
fueconorg-1258	174	2	addition	addition	NOUN
fueconorg-1258	174	3	,	,	PUNCT
fueconorg-1258	174	4	based	base	VERB
fueconorg-1258	174	5	on	on	ADP
fueconorg-1258	174	6	the	the	DET
fueconorg-1258	174	7	tdabc	tdabc	PROPN
fueconorg-1258	174	8	model	model	NOUN
fueconorg-1258	174	9	,	,	PUNCT
fueconorg-1258	174	10	capacity	capacity	NOUN
fueconorg-1258	174	11	cost	cost	NOUN
fueconorg-1258	174	12	rate	rate	NOUN
fueconorg-1258	174	13	is	be	AUX
fueconorg-1258	174	14	determined	determine	VERB
fueconorg-1258	174	15	.	.	PUNCT
fueconorg-1258	175	1	multiplying	multiply	VERB
fueconorg-1258	175	2	the	the	DET
fueconorg-1258	175	3	capacity	capacity	NOUN
fueconorg-1258	175	4	cost	cost	NOUN
fueconorg-1258	175	5	rate	rate	NOUN
fueconorg-1258	175	6	with	with	ADP
fueconorg-1258	175	7	the	the	DET
fueconorg-1258	175	8	required	require	VERB
fueconorg-1258	175	9	volume	volume	NOUN
fueconorg-1258	175	10	of	of	ADP
fueconorg-1258	175	11	that	that	DET
fueconorg-1258	175	12	resource	resource	NOUN
fueconorg-1258	175	13	results	result	NOUN
fueconorg-1258	175	14	in	in	ADP
fueconorg-1258	175	15	the	the	DET
fueconorg-1258	175	16	forecasted	forecast	VERB
fueconorg-1258	175	17	(	(	PUNCT
fueconorg-1258	175	18	budgeted	budget	VERB
fueconorg-1258	175	19	)	)	PUNCT
fueconorg-1258	175	20	costs	cost	NOUN
fueconorg-1258	175	21	for	for	ADP
fueconorg-1258	175	22	the	the	DET
fueconorg-1258	175	23	forecasted	forecast	VERB
fueconorg-1258	175	24	period	period	NOUN
fueconorg-1258	175	25	.	.	PUNCT
fueconorg-1258	176	1	in	in	ADP
fueconorg-1258	176	2	view	view	NOUN
fueconorg-1258	176	3	of	of	ADP
fueconorg-1258	176	4	this	this	PRON
fueconorg-1258	176	5	,	,	PUNCT
fueconorg-1258	176	6	tdabc	tdabc	PROPN
fueconorg-1258	176	7	allows	allow	VERB
fueconorg-1258	176	8	predicting	predict	VERB
fueconorg-1258	176	9	,	,	PUNCT
fueconorg-1258	176	10	modifying	modifying	NOUN
fueconorg-1258	176	11	,	,	PUNCT
fueconorg-1258	176	12	and	and	CCONJ
fueconorg-1258	176	13	managing	manage	VERB
fueconorg-1258	176	14	the	the	DET
fueconorg-1258	176	15	future	future	NOUN
fueconorg-1258	176	16	of	of	ADP
fueconorg-1258	176	17	the	the	DET
fueconorg-1258	176	18	enterprise	enterprise	NOUN
fueconorg-1258	176	19	.	.	PUNCT
fueconorg-1258	177	1	the	the	DET
fueconorg-1258	177	2	described	describe	VERB
fueconorg-1258	177	3	process	process	NOUN
fueconorg-1258	177	4	shows	show	VERB
fueconorg-1258	177	5	that	that	SCONJ
fueconorg-1258	177	6	tdabc	tdabc	PROPN
fueconorg-1258	177	7	is	be	AUX
fueconorg-1258	177	8	a	a	DET
fueconorg-1258	177	9	powerful	powerful	ADJ
fueconorg-1258	177	10	management	management	NOUN
fueconorg-1258	177	11	tool	tool	NOUN
fueconorg-1258	177	12	that	that	PRON
fueconorg-1258	177	13	provides	provide	VERB
fueconorg-1258	177	14	a	a	DET
fueconorg-1258	177	15	comprehensive	comprehensive	ADJ
fueconorg-1258	177	16	and	and	CCONJ
fueconorg-1258	177	17	synthesized	synthesize	VERB
fueconorg-1258	177	18	framework	framework	NOUN
fueconorg-1258	177	19	for	for	ADP
fueconorg-1258	177	20	integrating	integrate	VERB
fueconorg-1258	177	21	strategic	strategic	ADJ
fueconorg-1258	177	22	planning	planning	NOUN
fueconorg-1258	177	23	with	with	ADP
fueconorg-1258	177	24	resource	resource	NOUN
fueconorg-1258	177	25	allocation	allocation	NOUN
fueconorg-1258	177	26	,	,	PUNCT
fueconorg-1258	177	27	budget	budget	NOUN
fueconorg-1258	177	28	forecasting	forecasting	NOUN
fueconorg-1258	177	29	,	,	PUNCT
fueconorg-1258	177	30	and	and	CCONJ
fueconorg-1258	177	31	dynamic	dynamic	ADJ
fueconorg-1258	177	32	budgeting	budgeting	NOUN
fueconorg-1258	177	33	.	.	PUNCT
fueconorg-1258	178	1	the	the	DET
fueconorg-1258	178	2	framework	framework	NOUN
fueconorg-1258	178	3	comprises	comprise	VERB
fueconorg-1258	178	4	five	five	NUM
fueconorg-1258	178	5	steps	step	NOUN
fueconorg-1258	178	6	[	[	X
fueconorg-1258	178	7	8	8	NUM
fueconorg-1258	178	8	]	]	SYM
fueconorg-1258	178	9	:	:	PUNCT
fueconorg-1258	178	10			X
fueconorg-1258	178	11	sales	sale	NOUN
fueconorg-1258	178	12	forecasting	forecasting	NOUN
fueconorg-1258	178	13	for	for	ADP
fueconorg-1258	178	14	shorter	short	ADJ
fueconorg-1258	178	15	time	time	NOUN
fueconorg-1258	178	16	periods	period	NOUN
fueconorg-1258	178	17	(	(	PUNCT
fueconorg-1258	178	18	usually	usually	ADV
fueconorg-1258	178	19	quarterly	quarterly	ADV
fueconorg-1258	178	20	)	)	PUNCT
fueconorg-1258	178	21	,	,	PUNCT
fueconorg-1258	178	22			NUM
fueconorg-1258	178	23	translating	translate	VERB
fueconorg-1258	178	24	the	the	DET
fueconorg-1258	178	25	high	high	ADJ
fueconorg-1258	178	26	-	-	PUNCT
fueconorg-1258	178	27	level	level	NOUN
fueconorg-1258	178	28	sales	sale	NOUN
fueconorg-1258	178	29	forecasts	forecast	NOUN
fueconorg-1258	178	30	into	into	ADP
fueconorg-1258	178	31	a	a	DET
fueconorg-1258	178	32	detailed	detailed	ADJ
fueconorg-1258	178	33	sales	sale	NOUN
fueconorg-1258	178	34	and	and	CCONJ
fueconorg-1258	178	35	operational	operational	ADJ
fueconorg-1258	178	36	plan	plan	NOUN
fueconorg-1258	178	37	,	,	PUNCT
fueconorg-1258	178	38	whose	whose	DET
fueconorg-1258	178	39	one	one	NUM
fueconorg-1258	178	40	of	of	ADP
fueconorg-1258	178	41	the	the	DET
fueconorg-1258	178	42	basic	basic	ADJ
fueconorg-1258	178	43	functions	function	NOUN
fueconorg-1258	178	44	is	be	AUX
fueconorg-1258	178	45	determining	determine	VERB
fueconorg-1258	178	46	the	the	DET
fueconorg-1258	178	47	necessary	necessary	ADJ
fueconorg-1258	178	48	resources	resource	NOUN
fueconorg-1258	178	49	for	for	ADP
fueconorg-1258	178	50	their	their	PRON
fueconorg-1258	178	51	implementation	implementation	NOUN
fueconorg-1258	178	52	,	,	PUNCT
fueconorg-1258	178	53			X
fueconorg-1258	178	54	inclusion	inclusion	NOUN
fueconorg-1258	178	55	of	of	ADP
fueconorg-1258	178	56	the	the	DET
fueconorg-1258	178	57	sales	sale	NOUN
fueconorg-1258	178	58	and	and	CCONJ
fueconorg-1258	178	59	operational	operational	ADJ
fueconorg-1258	178	60	plan	plan	NOUN
fueconorg-1258	178	61	,	,	PUNCT
fueconorg-1258	178	62	as	as	ADV
fueconorg-1258	178	63	well	well	ADV
fueconorg-1258	178	64	as	as	ADP
fueconorg-1258	178	65	the	the	DET
fueconorg-1258	178	66	projected	project	VERB
fueconorg-1258	178	67	effectiveness	effectiveness	NOUN
fueconorg-1258	178	68	of	of	ADP
fueconorg-1258	178	69	the	the	DET
fueconorg-1258	178	70	process	process	NOUN
fueconorg-1258	178	71	,	,	PUNCT
fueconorg-1258	178	72	into	into	ADP
fueconorg-1258	178	73	the	the	DET
fueconorg-1258	178	74	tdabc	tdabc	PROPN
fueconorg-1258	178	75	model	model	NOUN
fueconorg-1258	178	76	,	,	PUNCT
fueconorg-1258	178	77	for	for	ADP
fueconorg-1258	178	78	the	the	DET
fueconorg-1258	178	79	purposes	purpose	NOUN
fueconorg-1258	178	80	of	of	ADP
fueconorg-1258	178	81	forecasting	forecast	VERB
fueconorg-1258	178	82	demands	demand	NOUN
fueconorg-1258	178	83	for	for	ADP
fueconorg-1258	178	84	resources	resource	NOUN
fueconorg-1258	178	85	or	or	CCONJ
fueconorg-1258	178	86	necessary	necessary	ADJ
fueconorg-1258	178	87	resource	resource	NOUN
fueconorg-1258	178	88	capacities	capacity	NOUN
fueconorg-1258	178	89	,	,	PUNCT
fueconorg-1258	178	90	54	54	NUM
fueconorg-1258	178	91	m.todorović	m.todorović	NOUN
fueconorg-1258	178	92			PART
fueconorg-1258	178	93	dynamic	dynamic	ADJ
fueconorg-1258	178	94	budgeting	budgeting	NOUN
fueconorg-1258	178	95	for	for	ADP
fueconorg-1258	178	96	operating	operating	NOUN
fueconorg-1258	178	97	expenses	expense	NOUN
fueconorg-1258	178	98	(	(	PUNCT
fueconorg-1258	178	99	opex	opex	NOUN
fueconorg-1258	178	100	)	)	PUNCT
fueconorg-1258	178	101	and	and	CCONJ
fueconorg-1258	178	102	capital	capital	NOUN
fueconorg-1258	178	103	expenditure	expenditure	NOUN
fueconorg-1258	178	104	(	(	PUNCT
fueconorg-1258	178	105	capex	capex	NOUN
fueconorg-1258	178	106	)	)	PUNCT
fueconorg-1258	178	107	(	(	PUNCT
fueconorg-1258	178	108	in	in	ADP
fueconorg-1258	178	109	this	this	DET
fueconorg-1258	178	110	regard	regard	NOUN
fueconorg-1258	178	111	,	,	PUNCT
fueconorg-1258	178	112	operating	operating	NOUN
fueconorg-1258	178	113	expenses	expense	NOUN
fueconorg-1258	178	114	include	include	VERB
fueconorg-1258	178	115	costs	cost	NOUN
fueconorg-1258	178	116	of	of	ADP
fueconorg-1258	178	117	labour	labour	NOUN
fueconorg-1258	178	118	,	,	PUNCT
fueconorg-1258	178	119	maintenance	maintenance	NOUN
fueconorg-1258	178	120	,	,	PUNCT
fueconorg-1258	178	121	and	and	CCONJ
fueconorg-1258	178	122	equipment	equipment	NOUN
fueconorg-1258	178	123	,	,	PUNCT
fueconorg-1258	178	124	while	while	SCONJ
fueconorg-1258	178	125	investment	investment	NOUN
fueconorg-1258	178	126	in	in	ADP
fueconorg-1258	178	127	resource	resource	NOUN
fueconorg-1258	178	128	capacities	capacity	NOUN
fueconorg-1258	178	129	or	or	CCONJ
fueconorg-1258	178	130	some	some	DET
fueconorg-1258	178	131	strategic	strategic	ADJ
fueconorg-1258	178	132	initiatives	initiative	NOUN
fueconorg-1258	178	133	fall	fall	VERB
fueconorg-1258	178	134	within	within	ADP
fueconorg-1258	178	135	capital	capital	NOUN
fueconorg-1258	178	136	expenditure	expenditure	NOUN
fueconorg-1258	178	137	)	)	PUNCT
fueconorg-1258	178	138	,	,	PUNCT
fueconorg-1258	178	139			X
fueconorg-1258	178	140	assessment	assessment	NOUN
fueconorg-1258	178	141	of	of	ADP
fueconorg-1258	178	142	financial	financial	ADJ
fueconorg-1258	178	143	profitability	profitability	NOUN
fueconorg-1258	178	144	at	at	ADP
fueconorg-1258	178	145	various	various	ADJ
fueconorg-1258	178	146	levels	level	NOUN
fueconorg-1258	178	147	(	(	PUNCT
fueconorg-1258	178	148	products	product	NOUN
fueconorg-1258	178	149	,	,	PUNCT
fueconorg-1258	178	150	customers	customer	NOUN
fueconorg-1258	178	151	,	,	PUNCT
fueconorg-1258	178	152	sales	sale	NOUN
fueconorg-1258	178	153	channels	channel	NOUN
fueconorg-1258	178	154	,	,	PUNCT
fueconorg-1258	178	155	etc	etc	X
fueconorg-1258	178	156	.	.	X
fueconorg-1258	178	157	)	)	PUNCT
fueconorg-1258	178	158	.	.	PUNCT
fueconorg-1258	179	1	finally	finally	ADV
fueconorg-1258	179	2	,	,	PUNCT
fueconorg-1258	179	3	tdabc	tdabc	PROPN
fueconorg-1258	179	4	is	be	AUX
fueconorg-1258	179	5	a	a	DET
fueconorg-1258	179	6	system	system	NOUN
fueconorg-1258	179	7	of	of	ADP
fueconorg-1258	179	8	exceptional	exceptional	ADJ
fueconorg-1258	179	9	reporting	reporting	NOUN
fueconorg-1258	179	10	performance	performance	NOUN
fueconorg-1258	179	11	,	,	PUNCT
fueconorg-1258	179	12	which	which	PRON
fueconorg-1258	179	13	allows	allow	VERB
fueconorg-1258	179	14	full	full	ADJ
fueconorg-1258	179	15	insight	insight	NOUN
fueconorg-1258	179	16	into	into	ADP
fueconorg-1258	179	17	the	the	DET
fueconorg-1258	179	18	historical	historical	ADJ
fueconorg-1258	179	19	and	and	CCONJ
fueconorg-1258	179	20	future	future	ADJ
fueconorg-1258	179	21	performance	performance	NOUN
fueconorg-1258	179	22	,	,	PUNCT
fueconorg-1258	179	23	efficient	efficient	ADJ
fueconorg-1258	179	24	and	and	CCONJ
fueconorg-1258	179	25	effective	effective	ADJ
fueconorg-1258	179	26	short	short	ADJ
fueconorg-1258	179	27	-	-	PUNCT
fueconorg-1258	179	28	term	term	NOUN
fueconorg-1258	179	29	and	and	CCONJ
fueconorg-1258	179	30	long	long	ADJ
fueconorg-1258	179	31	-	-	PUNCT
fueconorg-1258	179	32	term	term	NOUN
fueconorg-1258	179	33	decision	decision	NOUN
fueconorg-1258	179	34	-	-	PUNCT
fueconorg-1258	179	35	making	making	NOUN
fueconorg-1258	179	36	,	,	PUNCT
fueconorg-1258	179	37	and	and	CCONJ
fueconorg-1258	179	38	assessment	assessment	NOUN
fueconorg-1258	179	39	of	of	ADP
fueconorg-1258	179	40	effectiveness	effectiveness	NOUN
fueconorg-1258	179	41	of	of	ADP
fueconorg-1258	179	42	resource	resource	NOUN
fueconorg-1258	179	43	,	,	PUNCT
fueconorg-1258	179	44	operational	operational	ADJ
fueconorg-1258	179	45	,	,	PUNCT
fueconorg-1258	179	46	and	and	CCONJ
fueconorg-1258	179	47	business	business	NOUN
fueconorg-1258	179	48	process	process	NOUN
fueconorg-1258	179	49	management	management	NOUN
fueconorg-1258	179	50	[	[	X
fueconorg-1258	179	51	6	6	NUM
fueconorg-1258	179	52	]	]	PUNCT
fueconorg-1258	179	53	,	,	PUNCT
fueconorg-1258	179	54	[	[	X
fueconorg-1258	179	55	9	9	NUM
fueconorg-1258	179	56	]	]	PUNCT
fueconorg-1258	179	57	,	,	PUNCT
fueconorg-1258	179	58	[	[	X
fueconorg-1258	179	59	22	22	NUM
fueconorg-1258	179	60	]	]	PUNCT
fueconorg-1258	179	61	.	.	PUNCT
fueconorg-1258	180	1	not	not	PART
fueconorg-1258	180	2	only	only	ADV
fueconorg-1258	180	3	that	that	SCONJ
fueconorg-1258	180	4	tdabc	tdabc	PROPN
fueconorg-1258	180	5	can	can	AUX
fueconorg-1258	180	6	be	be	AUX
fueconorg-1258	180	7	used	use	VERB
fueconorg-1258	180	8	for	for	ADP
fueconorg-1258	180	9	each	each	PRON
fueconorg-1258	180	10	of	of	ADP
fueconorg-1258	180	11	the	the	DET
fueconorg-1258	180	12	individually	individually	ADV
fueconorg-1258	180	13	listed	list	VERB
fueconorg-1258	180	14	strategic	strategic	ADJ
fueconorg-1258	180	15	and	and	CCONJ
fueconorg-1258	180	16	operational	operational	ADJ
fueconorg-1258	180	17	purposes	purpose	NOUN
fueconorg-1258	180	18	,	,	PUNCT
fueconorg-1258	180	19	but	but	CCONJ
fueconorg-1258	180	20	the	the	DET
fueconorg-1258	180	21	previous	previous	ADJ
fueconorg-1258	180	22	analysis	analysis	NOUN
fueconorg-1258	180	23	has	have	AUX
fueconorg-1258	180	24	pointed	point	VERB
fueconorg-1258	180	25	to	to	ADP
fueconorg-1258	180	26	its	its	PRON
fueconorg-1258	180	27	outstanding	outstanding	ADJ
fueconorg-1258	180	28	performance	performance	NOUN
fueconorg-1258	180	29	in	in	ADP
fueconorg-1258	180	30	the	the	DET
fueconorg-1258	180	31	field	field	NOUN
fueconorg-1258	180	32	of	of	ADP
fueconorg-1258	180	33	integration	integration	NOUN
fueconorg-1258	180	34	of	of	ADP
fueconorg-1258	180	35	strategic	strategic	ADJ
fueconorg-1258	180	36	and	and	CCONJ
fueconorg-1258	180	37	operational	operational	ADJ
fueconorg-1258	180	38	management	management	NOUN
fueconorg-1258	180	39	.	.	PUNCT
fueconorg-1258	181	1	4	4	X
fueconorg-1258	181	2	.	.	X
fueconorg-1258	181	3	case	case	NOUN
fueconorg-1258	181	4	study	study	NOUN
fueconorg-1258	181	5	of	of	ADP
fueconorg-1258	181	6	tdabc	tdabc	PROPN
fueconorg-1258	181	7	system	system	NOUN
fueconorg-1258	181	8	application	application	NOUN
fueconorg-1258	181	9	the	the	DET
fueconorg-1258	181	10	relevant	relevant	ADJ
fueconorg-1258	181	11	literature	literature	NOUN
fueconorg-1258	181	12	includes	include	VERB
fueconorg-1258	181	13	a	a	DET
fueconorg-1258	181	14	number	number	NOUN
fueconorg-1258	181	15	of	of	ADP
fueconorg-1258	181	16	different	different	ADJ
fueconorg-1258	181	17	studies	study	NOUN
fueconorg-1258	181	18	dealing	deal	VERB
fueconorg-1258	181	19	with	with	ADP
fueconorg-1258	181	20	the	the	DET
fueconorg-1258	181	21	application	application	NOUN
fueconorg-1258	181	22	of	of	ADP
fueconorg-1258	181	23	tdabc	tdabc	PROPN
fueconorg-1258	181	24	.	.	PUNCT
fueconorg-1258	182	1	the	the	DET
fueconorg-1258	182	2	existing	exist	VERB
fueconorg-1258	182	3	studies	study	NOUN
fueconorg-1258	182	4	point	point	VERB
fueconorg-1258	182	5	to	to	ADP
fueconorg-1258	182	6	the	the	DET
fueconorg-1258	182	7	examples	example	NOUN
fueconorg-1258	182	8	of	of	ADP
fueconorg-1258	182	9	tdabc	tdabc	NUM
fueconorg-1258	182	10	implementation	implementation	NOUN
fueconorg-1258	182	11	in	in	ADP
fueconorg-1258	182	12	different	different	ADJ
fueconorg-1258	182	13	fields	field	NOUN
fueconorg-1258	182	14	of	of	ADP
fueconorg-1258	182	15	economy	economy	NOUN
fueconorg-1258	182	16	,	,	PUNCT
fueconorg-1258	182	17	namely	namely	ADV
fueconorg-1258	182	18	:	:	PUNCT
fueconorg-1258	182	19	financial	financial	ADJ
fueconorg-1258	182	20	sector	sector	NOUN
fueconorg-1258	182	21	(	(	PUNCT
fueconorg-1258	182	22	usa	usa	PROPN
fueconorg-1258	182	23	and	and	CCONJ
fueconorg-1258	182	24	canada	canada	PROPN
fueconorg-1258	182	25	,	,	PUNCT
fueconorg-1258	182	26	2004	2004	NUM
fueconorg-1258	182	27	)	)	PUNCT
fueconorg-1258	182	28	,	,	PUNCT
fueconorg-1258	182	29	university	university	NOUN
fueconorg-1258	182	30	library	library	NOUN
fueconorg-1258	182	31	(	(	PUNCT
fueconorg-1258	182	32	usa	usa	PROPN
fueconorg-1258	182	33	,	,	PUNCT
fueconorg-1258	182	34	2007	2007	NUM
fueconorg-1258	182	35	,	,	PUNCT
fueconorg-1258	182	36	belgium	belgium	NOUN
fueconorg-1258	182	37	,	,	PUNCT
fueconorg-1258	182	38	2009	2009	NUM
fueconorg-1258	182	39	)	)	PUNCT
fueconorg-1258	182	40	,	,	PUNCT
fueconorg-1258	182	41	trade	trade	NOUN
fueconorg-1258	182	42	and	and	CCONJ
fueconorg-1258	182	43	distribution	distribution	NOUN
fueconorg-1258	182	44	(	(	PUNCT
fueconorg-1258	182	45	usa	usa	PROPN
fueconorg-1258	182	46	,	,	PUNCT
fueconorg-1258	182	47	2008	2008	NUM
fueconorg-1258	182	48	,	,	PUNCT
fueconorg-1258	182	49	belgium	belgium	NOUN
fueconorg-1258	182	50	,	,	PUNCT
fueconorg-1258	182	51	2010	2010	NUM
fueconorg-1258	182	52	)	)	PUNCT
fueconorg-1258	182	53	,	,	PUNCT
fueconorg-1258	182	54	hospital	hospital	NOUN
fueconorg-1258	182	55	(	(	PUNCT
fueconorg-1258	182	56	great	great	ADJ
fueconorg-1258	182	57	britain	britain	PROPN
fueconorg-1258	182	58	,	,	PUNCT
fueconorg-1258	182	59	2009	2009	NUM
fueconorg-1258	182	60	)	)	PUNCT
fueconorg-1258	182	61	,	,	PUNCT
fueconorg-1258	182	62	hotel	hotel	NOUN
fueconorg-1258	182	63	(	(	PUNCT
fueconorg-1258	182	64	turkey	turkey	NOUN
fueconorg-1258	182	65	,	,	PUNCT
fueconorg-1258	182	66	2010	2010	NUM
fueconorg-1258	182	67	)	)	PUNCT
fueconorg-1258	182	68	,	,	PUNCT
fueconorg-1258	182	69	a	a	DET
fueconorg-1258	182	70	production	production	NOUN
fueconorg-1258	182	71	company	company	NOUN
fueconorg-1258	182	72	(	(	PUNCT
fueconorg-1258	182	73	usa	usa	PROPN
fueconorg-1258	182	74	,	,	PUNCT
fueconorg-1258	182	75	belgium	belgium	PROPN
fueconorg-1258	182	76	,	,	PUNCT
fueconorg-1258	182	77	turkey	turkey	PROPN
fueconorg-1258	182	78	,	,	PUNCT
fueconorg-1258	182	79	2010	2010	NUM
fueconorg-1258	182	80	)	)	PUNCT
fueconorg-1258	182	81	,	,	PUNCT
fueconorg-1258	182	82	and	and	CCONJ
fueconorg-1258	182	83	university	university	NOUN
fueconorg-1258	182	84	restaurant	restaurant	NOUN
fueconorg-1258	182	85	(	(	PUNCT
fueconorg-1258	182	86	belgium	belgium	NOUN
fueconorg-1258	182	87	,	,	PUNCT
fueconorg-1258	182	88	2012	2012	NUM
fueconorg-1258	182	89	)	)	PUNCT
fueconorg-1258	182	90	.	.	PUNCT
fueconorg-1258	183	1	there	there	PRON
fueconorg-1258	183	2	is	be	VERB
fueconorg-1258	183	3	an	an	DET
fueconorg-1258	183	4	interesting	interesting	ADJ
fueconorg-1258	183	5	example	example	NOUN
fueconorg-1258	183	6	of	of	ADP
fueconorg-1258	183	7	the	the	DET
fueconorg-1258	183	8	application	application	NOUN
fueconorg-1258	183	9	of	of	ADP
fueconorg-1258	183	10	tdabc	tdabc	PROPN
fueconorg-1258	183	11	in	in	ADP
fueconorg-1258	183	12	the	the	DET
fueconorg-1258	183	13	kemps	kemps	PROPN
fueconorg-1258	183	14	production	production	NOUN
fueconorg-1258	183	15	enterprise	enterprise	NOUN
fueconorg-1258	183	16	in	in	ADP
fueconorg-1258	183	17	the	the	DET
fueconorg-1258	183	18	united	united	PROPN
fueconorg-1258	183	19	states	states	PROPN
fueconorg-1258	183	20	.	.	PUNCT
fueconorg-1258	184	1	the	the	DET
fueconorg-1258	184	2	study	study	NOUN
fueconorg-1258	184	3	showed	show	VERB
fueconorg-1258	184	4	that	that	SCONJ
fueconorg-1258	184	5	tdabc	tdabc	PROPN
fueconorg-1258	184	6	gives	give	VERB
fueconorg-1258	184	7	strong	strong	ADJ
fueconorg-1258	184	8	support	support	NOUN
fueconorg-1258	184	9	to	to	ADP
fueconorg-1258	184	10	the	the	DET
fueconorg-1258	184	11	implementation	implementation	NOUN
fueconorg-1258	184	12	of	of	ADP
fueconorg-1258	184	13	enterprise	enterprise	NOUN
fueconorg-1258	184	14	strategy	strategy	NOUN
fueconorg-1258	184	15	,	,	PUNCT
fueconorg-1258	184	16	and	and	CCONJ
fueconorg-1258	184	17	to	to	ADP
fueconorg-1258	184	18	operational	operational	ADJ
fueconorg-1258	184	19	improvements	improvement	NOUN
fueconorg-1258	184	20	.	.	PUNCT
fueconorg-1258	185	1	kemps	kemps	PROPN
fueconorg-1258	185	2	is	be	AUX
fueconorg-1258	185	3	one	one	NUM
fueconorg-1258	185	4	of	of	ADP
fueconorg-1258	185	5	the	the	DET
fueconorg-1258	185	6	famous	famous	ADJ
fueconorg-1258	185	7	american	american	ADJ
fueconorg-1258	185	8	producers	producer	NOUN
fueconorg-1258	185	9	of	of	ADP
fueconorg-1258	185	10	dairy	dairy	NOUN
fueconorg-1258	185	11	products	product	NOUN
fueconorg-1258	185	12	,	,	PUNCT
fueconorg-1258	185	13	namely	namely	ADV
fueconorg-1258	185	14	:	:	PUNCT
fueconorg-1258	185	15	milk	milk	NOUN
fueconorg-1258	185	16	,	,	PUNCT
fueconorg-1258	185	17	yogurt	yogurt	NOUN
fueconorg-1258	185	18	,	,	PUNCT
fueconorg-1258	185	19	sour	sour	ADJ
fueconorg-1258	185	20	cream	cream	NOUN
fueconorg-1258	185	21	,	,	PUNCT
fueconorg-1258	185	22	cheese	cheese	NOUN
fueconorg-1258	185	23	,	,	PUNCT
fueconorg-1258	185	24	and	and	CCONJ
fueconorg-1258	185	25	ice	ice	NOUN
fueconorg-1258	185	26	cream	cream	NOUN
fueconorg-1258	185	27	.	.	PUNCT
fueconorg-1258	186	1	economic	economic	ADJ
fueconorg-1258	186	2	trends	trend	NOUN
fueconorg-1258	186	3	during	during	ADP
fueconorg-1258	186	4	the	the	DET
fueconorg-1258	186	5	1990s	1990	NOUN
fueconorg-1258	186	6	caused	cause	VERB
fueconorg-1258	186	7	the	the	DET
fueconorg-1258	186	8	reduction	reduction	NOUN
fueconorg-1258	186	9	in	in	ADP
fueconorg-1258	186	10	the	the	DET
fueconorg-1258	186	11	number	number	NOUN
fueconorg-1258	186	12	of	of	ADP
fueconorg-1258	186	13	customers	customer	NOUN
fueconorg-1258	186	14	,	,	PUNCT
fueconorg-1258	186	15	i.e.	i.e.	X
fueconorg-1258	186	16	their	their	PRON
fueconorg-1258	186	17	consolidation	consolidation	NOUN
fueconorg-1258	186	18	,	,	PUNCT
fueconorg-1258	186	19	and	and	CCONJ
fueconorg-1258	186	20	the	the	DET
fueconorg-1258	186	21	emergence	emergence	NOUN
fueconorg-1258	186	22	of	of	ADP
fueconorg-1258	186	23	giants	giant	NOUN
fueconorg-1258	186	24	in	in	ADP
fueconorg-1258	186	25	the	the	DET
fueconorg-1258	186	26	field	field	NOUN
fueconorg-1258	186	27	of	of	ADP
fueconorg-1258	186	28	distribution	distribution	NOUN
fueconorg-1258	186	29	and	and	CCONJ
fueconorg-1258	186	30	wholesale	wholesale	NOUN
fueconorg-1258	186	31	.	.	PUNCT
fueconorg-1258	187	1	at	at	ADP
fueconorg-1258	187	2	the	the	DET
fueconorg-1258	187	3	same	same	ADJ
fueconorg-1258	187	4	time	time	NOUN
fueconorg-1258	187	5	,	,	PUNCT
fueconorg-1258	187	6	the	the	DET
fueconorg-1258	187	7	demands	demand	NOUN
fueconorg-1258	187	8	of	of	ADP
fueconorg-1258	187	9	customers	customer	NOUN
fueconorg-1258	187	10	,	,	PUNCT
fueconorg-1258	187	11	in	in	ADP
fueconorg-1258	187	12	terms	term	NOUN
fueconorg-1258	187	13	of	of	ADP
fueconorg-1258	187	14	product	product	NOUN
fueconorg-1258	187	15	packaging	packaging	NOUN
fueconorg-1258	187	16	,	,	PUNCT
fueconorg-1258	187	17	distribution	distribution	NOUN
fueconorg-1258	187	18	,	,	PUNCT
fueconorg-1258	187	19	storage	storage	NOUN
fueconorg-1258	187	20	,	,	PUNCT
fueconorg-1258	187	21	and	and	CCONJ
fueconorg-1258	187	22	delivery	delivery	NOUN
fueconorg-1258	187	23	“	"	PUNCT
fueconorg-1258	187	24	just	just	ADV
fueconorg-1258	187	25	in	in	ADP
fueconorg-1258	187	26	time	time	NOUN
fueconorg-1258	187	27	”	"	PUNCT
fueconorg-1258	187	28	,	,	PUNCT
fueconorg-1258	187	29	became	become	VERB
fueconorg-1258	187	30	more	more	ADV
fueconorg-1258	187	31	pronounced	pronounced	ADJ
fueconorg-1258	187	32	.	.	PUNCT
fueconorg-1258	188	1	the	the	DET
fueconorg-1258	188	2	reduced	reduce	VERB
fueconorg-1258	188	3	capacity	capacity	NOUN
fueconorg-1258	188	4	for	for	ADP
fueconorg-1258	188	5	product	product	NOUN
fueconorg-1258	188	6	storage	storage	NOUN
fueconorg-1258	188	7	on	on	ADP
fueconorg-1258	188	8	the	the	DET
fueconorg-1258	188	9	part	part	NOUN
fueconorg-1258	188	10	of	of	ADP
fueconorg-1258	188	11	the	the	DET
fueconorg-1258	188	12	customers	customer	NOUN
fueconorg-1258	188	13	resulted	result	VERB
fueconorg-1258	188	14	in	in	ADP
fueconorg-1258	188	15	a	a	DET
fueconorg-1258	188	16	further	further	ADJ
fueconorg-1258	188	17	increase	increase	NOUN
fueconorg-1258	188	18	in	in	ADP
fueconorg-1258	188	19	producers	producer	NOUN
fueconorg-1258	188	20	’	’	PART
fueconorg-1258	188	21	responsibility	responsibility	NOUN
fueconorg-1258	188	22	regarding	regard	VERB
fueconorg-1258	188	23	product	product	NOUN
fueconorg-1258	188	24	storage	storage	NOUN
fueconorg-1258	188	25	.	.	PUNCT
fueconorg-1258	189	1	in	in	ADP
fueconorg-1258	189	2	order	order	NOUN
fueconorg-1258	189	3	to	to	PART
fueconorg-1258	189	4	respond	respond	VERB
fueconorg-1258	189	5	to	to	ADP
fueconorg-1258	189	6	the	the	DET
fueconorg-1258	189	7	changed	change	VERB
fueconorg-1258	189	8	business	business	NOUN
fueconorg-1258	189	9	conditions	condition	NOUN
fueconorg-1258	189	10	and	and	CCONJ
fueconorg-1258	189	11	the	the	DET
fueconorg-1258	189	12	growing	grow	VERB
fueconorg-1258	189	13	needs	need	NOUN
fueconorg-1258	189	14	of	of	ADP
fueconorg-1258	189	15	customers	customer	NOUN
fueconorg-1258	189	16	,	,	PUNCT
fueconorg-1258	189	17	this	this	DET
fueconorg-1258	189	18	enterprise	enterprise	NOUN
fueconorg-1258	189	19	had	have	VERB
fueconorg-1258	189	20	to	to	PART
fueconorg-1258	189	21	develop	develop	VERB
fueconorg-1258	189	22	a	a	DET
fueconorg-1258	189	23	complex	complex	ADJ
fueconorg-1258	189	24	production	production	NOUN
fueconorg-1258	189	25	process	process	NOUN
fueconorg-1258	189	26	for	for	ADP
fueconorg-1258	189	27	a	a	DET
fueconorg-1258	189	28	wide	wide	ADJ
fueconorg-1258	189	29	variety	variety	NOUN
fueconorg-1258	189	30	of	of	ADP
fueconorg-1258	189	31	products	product	NOUN
fueconorg-1258	189	32	,	,	PUNCT
fueconorg-1258	189	33	and	and	CCONJ
fueconorg-1258	189	34	a	a	DET
fueconorg-1258	189	35	well	well	ADV
fueconorg-1258	189	36	-	-	PUNCT
fueconorg-1258	189	37	organized	organize	VERB
fueconorg-1258	189	38	transport	transport	NOUN
fueconorg-1258	189	39	system	system	NOUN
fueconorg-1258	189	40	.	.	PUNCT
fueconorg-1258	190	1	furthermore	furthermore	ADV
fueconorg-1258	190	2	,	,	PUNCT
fueconorg-1258	190	3	kemps	kemps	PROPN
fueconorg-1258	190	4	is	be	AUX
fueconorg-1258	190	5	known	know	VERB
fueconorg-1258	190	6	for	for	ADP
fueconorg-1258	190	7	installing	instal	VERB
fueconorg-1258	190	8	a	a	DET
fueconorg-1258	190	9	very	very	ADV
fueconorg-1258	190	10	expensive	expensive	ADJ
fueconorg-1258	190	11	production	production	NOUN
fueconorg-1258	190	12	line	line	NOUN
fueconorg-1258	190	13	for	for	ADP
fueconorg-1258	190	14	the	the	DET
fueconorg-1258	190	15	production	production	NOUN
fueconorg-1258	190	16	of	of	ADP
fueconorg-1258	190	17	yogurt	yogurt	PROPN
fueconorg-1258	190	18	in	in	ADP
fueconorg-1258	190	19	a	a	DET
fueconorg-1258	190	20	tube	tube	NOUN
fueconorg-1258	190	21	,	,	PUNCT
fueconorg-1258	190	22	worth	worth	ADJ
fueconorg-1258	190	23	2.5	2.5	NUM
fueconorg-1258	190	24	million	million	NUM
fueconorg-1258	190	25	dollars	dollar	NOUN
fueconorg-1258	190	26	.	.	PUNCT
fueconorg-1258	191	1	the	the	DET
fueconorg-1258	191	2	complexity	complexity	NOUN
fueconorg-1258	191	3	of	of	ADP
fueconorg-1258	191	4	production	production	NOUN
fueconorg-1258	191	5	processes	process	NOUN
fueconorg-1258	191	6	,	,	PUNCT
fueconorg-1258	191	7	a	a	DET
fueconorg-1258	191	8	wide	wide	ADJ
fueconorg-1258	191	9	range	range	NOUN
fueconorg-1258	191	10	of	of	ADP
fueconorg-1258	191	11	products	product	NOUN
fueconorg-1258	191	12	,	,	PUNCT
fueconorg-1258	191	13	and	and	CCONJ
fueconorg-1258	191	14	striving	strive	VERB
fueconorg-1258	191	15	for	for	ADP
fueconorg-1258	191	16	maximum	maximum	ADJ
fueconorg-1258	191	17	satisfaction	satisfaction	NOUN
fueconorg-1258	191	18	of	of	ADP
fueconorg-1258	191	19	various	various	ADJ
fueconorg-1258	191	20	customer	customer	NOUN
fueconorg-1258	191	21	demands	demand	NOUN
fueconorg-1258	191	22	at	at	ADP
fueconorg-1258	191	23	the	the	DET
fueconorg-1258	191	24	end	end	NOUN
fueconorg-1258	191	25	of	of	ADP
fueconorg-1258	191	26	the	the	DET
fueconorg-1258	191	27	1990s	1990	NOUN
fueconorg-1258	191	28	made	make	VERB
fueconorg-1258	191	29	successful	successful	ADJ
fueconorg-1258	191	30	management	management	NOUN
fueconorg-1258	191	31	of	of	ADP
fueconorg-1258	191	32	this	this	DET
fueconorg-1258	191	33	enterprise	enterprise	NOUN
fueconorg-1258	191	34	very	very	ADV
fueconorg-1258	191	35	difficult	difficult	ADJ
fueconorg-1258	191	36	.	.	PUNCT
fueconorg-1258	192	1	it	it	PRON
fueconorg-1258	192	2	became	become	VERB
fueconorg-1258	192	3	necessary	necessary	ADJ
fueconorg-1258	192	4	to	to	PART
fueconorg-1258	192	5	change	change	VERB
fueconorg-1258	192	6	the	the	DET
fueconorg-1258	192	7	business	business	NOUN
fueconorg-1258	192	8	philosophy	philosophy	NOUN
fueconorg-1258	192	9	,	,	PUNCT
fueconorg-1258	192	10	objectives	objective	NOUN
fueconorg-1258	192	11	,	,	PUNCT
fueconorg-1258	192	12	and	and	CCONJ
fueconorg-1258	192	13	strategy	strategy	NOUN
fueconorg-1258	192	14	of	of	ADP
fueconorg-1258	192	15	the	the	DET
fueconorg-1258	192	16	enterprise	enterprise	NOUN
fueconorg-1258	192	17	.	.	PUNCT
fueconorg-1258	193	1	orientation	orientation	NOUN
fueconorg-1258	193	2	to	to	PART
fueconorg-1258	193	3	cost	cost	VERB
fueconorg-1258	193	4	reduction	reduction	NOUN
fueconorg-1258	193	5	,	,	PUNCT
fueconorg-1258	193	6	i.e.	i.e.	X
fueconorg-1258	193	7	achievement	achievement	NOUN
fueconorg-1258	193	8	of	of	ADP
fueconorg-1258	193	9	cost	cost	NOUN
fueconorg-1258	193	10	leadership	leadership	NOUN
fueconorg-1258	193	11	and	and	CCONJ
fueconorg-1258	193	12	brand	brand	NOUN
fueconorg-1258	193	13	building	building	NOUN
fueconorg-1258	193	14	,	,	PUNCT
fueconorg-1258	193	15	became	become	VERB
fueconorg-1258	193	16	its	its	PRON
fueconorg-1258	193	17	primary	primary	ADJ
fueconorg-1258	193	18	focus	focus	NOUN
fueconorg-1258	193	19	and	and	CCONJ
fueconorg-1258	193	20	the	the	DET
fueconorg-1258	193	21	only	only	ADJ
fueconorg-1258	193	22	option	option	NOUN
fueconorg-1258	193	23	of	of	ADP
fueconorg-1258	193	24	survival	survival	NOUN
fueconorg-1258	193	25	and	and	CCONJ
fueconorg-1258	193	26	further	further	ADJ
fueconorg-1258	193	27	development	development	NOUN
fueconorg-1258	193	28	.	.	PUNCT
fueconorg-1258	194	1	however	however	ADV
fueconorg-1258	194	2	,	,	PUNCT
fueconorg-1258	194	3	the	the	DET
fueconorg-1258	194	4	implementation	implementation	NOUN
fueconorg-1258	194	5	of	of	ADP
fueconorg-1258	194	6	a	a	DET
fueconorg-1258	194	7	new	new	ADJ
fueconorg-1258	194	8	business	business	NOUN
fueconorg-1258	194	9	culture	culture	NOUN
fueconorg-1258	194	10	and	and	CCONJ
fueconorg-1258	194	11	philosophy	philosophy	NOUN
fueconorg-1258	194	12	demanded	demand	VERB
fueconorg-1258	194	13	the	the	DET
fueconorg-1258	194	14	complete	complete	ADJ
fueconorg-1258	194	15	,	,	PUNCT
fueconorg-1258	194	16	accurate	accurate	ADJ
fueconorg-1258	194	17	,	,	PUNCT
fueconorg-1258	194	18	and	and	CCONJ
fueconorg-1258	194	19	precise	precise	ADJ
fueconorg-1258	194	20	knowledge	knowledge	NOUN
fueconorg-1258	194	21	of	of	ADP
fueconorg-1258	194	22	costs	cost	NOUN
fueconorg-1258	194	23	,	,	PUNCT
fueconorg-1258	194	24	revenues	revenue	NOUN
fueconorg-1258	194	25	,	,	PUNCT
fueconorg-1258	194	26	and	and	CCONJ
fueconorg-1258	194	27	profitability	profitability	NOUN
fueconorg-1258	194	28	of	of	ADP
fueconorg-1258	194	29	products	product	NOUN
fueconorg-1258	194	30	and	and	CCONJ
fueconorg-1258	194	31	time	time	NOUN
fueconorg-1258	194	32	driven	drive	VERB
fueconorg-1258	194	33	activity	activity	NOUN
fueconorg-1258	194	34	-	-	PUNCT
fueconorg-1258	194	35	based	base	VERB
fueconorg-1258	194	36	costing	costing	NOUN
fueconorg-1258	194	37	as	as	ADP
fueconorg-1258	194	38	a	a	DET
fueconorg-1258	194	39	tool	tool	NOUN
fueconorg-1258	194	40	of	of	ADP
fueconorg-1258	194	41	building	build	VERB
fueconorg-1258	194	42	integrated	integrate	VERB
fueconorg-1258	194	43	management	management	NOUN
fueconorg-1258	194	44	system	system	NOUN
fueconorg-1258	194	45	55	55	NUM
fueconorg-1258	194	46	customers	customer	NOUN
fueconorg-1258	194	47	.	.	PUNCT
fueconorg-1258	195	1	the	the	DET
fueconorg-1258	195	2	former	former	ADJ
fueconorg-1258	195	3	system	system	NOUN
fueconorg-1258	195	4	of	of	ADP
fueconorg-1258	195	5	cost	cost	NOUN
fueconorg-1258	195	6	accounting	accounting	NOUN
fueconorg-1258	195	7	,	,	PUNCT
fueconorg-1258	195	8	based	base	VERB
fueconorg-1258	195	9	on	on	ADP
fueconorg-1258	195	10	standard	standard	ADJ
fueconorg-1258	195	11	costs	cost	NOUN
fueconorg-1258	195	12	,	,	PUNCT
fueconorg-1258	195	13	could	could	AUX
fueconorg-1258	195	14	not	not	PART
fueconorg-1258	195	15	meet	meet	VERB
fueconorg-1258	195	16	the	the	DET
fueconorg-1258	195	17	management	management	NOUN
fueconorg-1258	195	18	information	information	NOUN
fueconorg-1258	195	19	needs	need	VERB
fueconorg-1258	195	20	.	.	PUNCT
fueconorg-1258	196	1	although	although	SCONJ
fueconorg-1258	196	2	this	this	DET
fueconorg-1258	196	3	system	system	NOUN
fueconorg-1258	196	4	provided	provide	VERB
fueconorg-1258	196	5	excellent	excellent	ADJ
fueconorg-1258	196	6	data	datum	NOUN
fueconorg-1258	196	7	on	on	ADP
fueconorg-1258	196	8	the	the	DET
fueconorg-1258	196	9	costs	cost	NOUN
fueconorg-1258	196	10	of	of	ADP
fueconorg-1258	196	11	materials	material	NOUN
fueconorg-1258	196	12	and	and	CCONJ
fueconorg-1258	196	13	operating	operating	NOUN
fueconorg-1258	196	14	costs	cost	NOUN
fueconorg-1258	196	15	at	at	ADP
fueconorg-1258	196	16	the	the	DET
fueconorg-1258	196	17	departmental	departmental	ADJ
fueconorg-1258	196	18	level	level	NOUN
fueconorg-1258	196	19	(	(	PUNCT
fueconorg-1258	196	20	overhead	overhead	ADJ
fueconorg-1258	196	21	costs	cost	NOUN
fueconorg-1258	196	22	were	be	AUX
fueconorg-1258	196	23	allocated	allocate	VERB
fueconorg-1258	196	24	according	accord	VERB
fueconorg-1258	196	25	to	to	ADP
fueconorg-1258	196	26	the	the	DET
fueconorg-1258	196	27	percentage	percentage	NOUN
fueconorg-1258	196	28	,	,	PUNCT
fueconorg-1258	196	29	compared	compare	VERB
fueconorg-1258	196	30	to	to	ADP
fueconorg-1258	196	31	direct	direct	ADJ
fueconorg-1258	196	32	production	production	NOUN
fueconorg-1258	196	33	costs	cost	NOUN
fueconorg-1258	196	34	)	)	PUNCT
fueconorg-1258	196	35	,	,	PUNCT
fueconorg-1258	196	36	it	it	PRON
fueconorg-1258	196	37	did	do	AUX
fueconorg-1258	196	38	not	not	PART
fueconorg-1258	196	39	reflect	reflect	VERB
fueconorg-1258	196	40	the	the	DET
fueconorg-1258	196	41	effects	effect	NOUN
fueconorg-1258	196	42	of	of	ADP
fueconorg-1258	196	43	the	the	DET
fueconorg-1258	196	44	size	size	NOUN
fueconorg-1258	196	45	of	of	ADP
fueconorg-1258	196	46	the	the	DET
fueconorg-1258	196	47	series	series	NOUN
fueconorg-1258	196	48	,	,	PUNCT
fueconorg-1258	196	49	as	as	ADV
fueconorg-1258	196	50	well	well	ADV
fueconorg-1258	196	51	as	as	ADP
fueconorg-1258	196	52	the	the	DET
fueconorg-1258	196	53	starting	starting	NOUN
fueconorg-1258	196	54	time	time	NOUN
fueconorg-1258	196	55	of	of	ADP
fueconorg-1258	196	56	the	the	DET
fueconorg-1258	196	57	machines	machine	NOUN
fueconorg-1258	196	58	(	(	PUNCT
fueconorg-1258	196	59	for	for	ADP
fueconorg-1258	196	60	production	production	NOUN
fueconorg-1258	196	61	series	series	NOUN
fueconorg-1258	196	62	)	)	PUNCT
fueconorg-1258	196	63	or	or	CCONJ
fueconorg-1258	196	64	their	their	PRON
fueconorg-1258	196	65	stopping	stopping	NOUN
fueconorg-1258	196	66	and	and	CCONJ
fueconorg-1258	196	67	outages	outage	NOUN
fueconorg-1258	196	68	.	.	PUNCT
fueconorg-1258	197	1	the	the	DET
fueconorg-1258	197	2	unit	unit	NOUN
fueconorg-1258	197	3	costs	cost	NOUN
fueconorg-1258	197	4	of	of	ADP
fueconorg-1258	197	5	a	a	DET
fueconorg-1258	197	6	product	product	NOUN
fueconorg-1258	197	7	were	be	AUX
fueconorg-1258	197	8	,	,	PUNCT
fueconorg-1258	197	9	for	for	ADP
fueconorg-1258	197	10	example	example	NOUN
fueconorg-1258	197	11	,	,	PUNCT
fueconorg-1258	197	12	the	the	DET
fueconorg-1258	197	13	same	same	ADJ
fueconorg-1258	197	14	,	,	PUNCT
fueconorg-1258	197	15	regardless	regardless	ADV
fueconorg-1258	197	16	of	of	ADP
fueconorg-1258	197	17	whether	whether	SCONJ
fueconorg-1258	197	18	the	the	DET
fueconorg-1258	197	19	production	production	NOUN
fueconorg-1258	197	20	launch	launch	NOUN
fueconorg-1258	197	21	took	take	VERB
fueconorg-1258	197	22	ten	ten	NUM
fueconorg-1258	197	23	minutes	minute	NOUN
fueconorg-1258	197	24	or	or	CCONJ
fueconorg-1258	197	25	an	an	DET
fueconorg-1258	197	26	hour	hour	NOUN
fueconorg-1258	197	27	.	.	PUNCT
fueconorg-1258	198	1	this	this	PRON
fueconorg-1258	198	2	and	and	CCONJ
fueconorg-1258	198	3	similar	similar	ADJ
fueconorg-1258	198	4	problems	problem	NOUN
fueconorg-1258	198	5	gave	give	VERB
fueconorg-1258	198	6	rise	rise	NOUN
fueconorg-1258	198	7	to	to	ADP
fueconorg-1258	198	8	the	the	DET
fueconorg-1258	198	9	need	need	NOUN
fueconorg-1258	198	10	for	for	ADP
fueconorg-1258	198	11	a	a	DET
fueconorg-1258	198	12	new	new	ADJ
fueconorg-1258	198	13	costing	costing	NOUN
fueconorg-1258	198	14	system	system	NOUN
fueconorg-1258	198	15	,	,	PUNCT
fueconorg-1258	198	16	which	which	PRON
fueconorg-1258	198	17	could	could	AUX
fueconorg-1258	198	18	,	,	PUNCT
fueconorg-1258	198	19	by	by	ADP
fueconorg-1258	198	20	providing	provide	VERB
fueconorg-1258	198	21	more	more	ADV
fueconorg-1258	198	22	reliable	reliable	ADJ
fueconorg-1258	198	23	and	and	CCONJ
fueconorg-1258	198	24	more	more	ADV
fueconorg-1258	198	25	accurate	accurate	ADJ
fueconorg-1258	198	26	information	information	NOUN
fueconorg-1258	198	27	,	,	PUNCT
fueconorg-1258	198	28	more	more	ADV
fueconorg-1258	198	29	effectively	effectively	ADV
fueconorg-1258	198	30	respond	respond	VERB
fueconorg-1258	198	31	to	to	ADP
fueconorg-1258	198	32	management	management	NOUN
fueconorg-1258	198	33	information	information	NOUN
fueconorg-1258	198	34	needs	need	NOUN
fueconorg-1258	198	35	.	.	PUNCT
fueconorg-1258	199	1	in	in	ADP
fueconorg-1258	199	2	early	early	ADJ
fueconorg-1258	199	3	2001	2001	NUM
fueconorg-1258	199	4	,	,	PUNCT
fueconorg-1258	199	5	the	the	DET
fueconorg-1258	199	6	company	company	NOUN
fueconorg-1258	199	7	started	start	VERB
fueconorg-1258	199	8	a	a	DET
fueconorg-1258	199	9	pilot	pilot	NOUN
fueconorg-1258	199	10	project	project	NOUN
fueconorg-1258	199	11	of	of	ADP
fueconorg-1258	199	12	introducing	introduce	VERB
fueconorg-1258	199	13	tdabc	tdabc	NUM
fueconorg-1258	199	14	.	.	PUNCT
fueconorg-1258	200	1	by	by	ADP
fueconorg-1258	200	2	mid2001	mid2001	NOUN
fueconorg-1258	200	3	,	,	PUNCT
fueconorg-1258	200	4	a	a	DET
fueconorg-1258	200	5	full	full	ADJ
fueconorg-1258	200	6	tdabc	tdabc	PROPN
fueconorg-1258	200	7	model	model	NOUN
fueconorg-1258	200	8	was	be	AUX
fueconorg-1258	200	9	built	build	VERB
fueconorg-1258	200	10	and	and	CCONJ
fueconorg-1258	200	11	implemented	implement	VERB
fueconorg-1258	200	12	,	,	PUNCT
fueconorg-1258	200	13	which	which	PRON
fueconorg-1258	200	14	included	include	VERB
fueconorg-1258	200	15	all	all	DET
fueconorg-1258	200	16	products	product	NOUN
fueconorg-1258	200	17	and	and	CCONJ
fueconorg-1258	200	18	all	all	DET
fueconorg-1258	200	19	customers	customer	NOUN
fueconorg-1258	200	20	,	,	PUNCT
fueconorg-1258	200	21	and	and	CCONJ
fueconorg-1258	200	22	an	an	DET
fueconorg-1258	200	23	analysis	analysis	NOUN
fueconorg-1258	200	24	of	of	ADP
fueconorg-1258	200	25	their	their	PRON
fueconorg-1258	200	26	profitability	profitability	NOUN
fueconorg-1258	200	27	.	.	PUNCT
fueconorg-1258	201	1	the	the	DET
fueconorg-1258	201	2	results	result	NOUN
fueconorg-1258	201	3	of	of	ADP
fueconorg-1258	201	4	tdabc	tdabc	PROPN
fueconorg-1258	201	5	application	application	NOUN
fueconorg-1258	201	6	were	be	AUX
fueconorg-1258	201	7	impressive	impressive	ADJ
fueconorg-1258	201	8	.	.	PUNCT
fueconorg-1258	202	1	the	the	DET
fueconorg-1258	202	2	operational	operational	ADJ
fueconorg-1258	202	3	improvement	improvement	NOUN
fueconorg-1258	202	4	,	,	PUNCT
fueconorg-1258	202	5	i.e.	i.e.	X
fueconorg-1258	202	6	process	process	NOUN
fueconorg-1258	202	7	improvement	improvement	NOUN
fueconorg-1258	202	8	,	,	PUNCT
fueconorg-1258	202	9	through	through	ADP
fueconorg-1258	202	10	reduction	reduction	NOUN
fueconorg-1258	202	11	of	of	ADP
fueconorg-1258	202	12	the	the	DET
fueconorg-1258	202	13	number	number	NOUN
fueconorg-1258	202	14	of	of	ADP
fueconorg-1258	202	15	production	production	NOUN
fueconorg-1258	202	16	series	series	NOUN
fueconorg-1258	202	17	,	,	PUNCT
fueconorg-1258	202	18	eliminating	eliminate	VERB
fueconorg-1258	202	19	waste	waste	NOUN
fueconorg-1258	202	20	and	and	CCONJ
fueconorg-1258	202	21	overtime	overtime	NOUN
fueconorg-1258	202	22	,	,	PUNCT
fueconorg-1258	202	23	had	have	VERB
fueconorg-1258	202	24	a	a	DET
fueconorg-1258	202	25	direct	direct	ADJ
fueconorg-1258	202	26	impact	impact	NOUN
fueconorg-1258	202	27	on	on	ADP
fueconorg-1258	202	28	cost	cost	NOUN
fueconorg-1258	202	29	reduction	reduction	NOUN
fueconorg-1258	202	30	.	.	PUNCT
fueconorg-1258	203	1	profitability	profitability	NOUN
fueconorg-1258	203	2	analysis	analysis	NOUN
fueconorg-1258	203	3	,	,	PUNCT
fueconorg-1258	203	4	based	base	VERB
fueconorg-1258	203	5	on	on	ADP
fueconorg-1258	203	6	tdabc	tdabc	PROPN
fueconorg-1258	203	7	information	information	NOUN
fueconorg-1258	203	8	,	,	PUNCT
fueconorg-1258	203	9	allowed	allow	VERB
fueconorg-1258	203	10	for	for	ADP
fueconorg-1258	203	11	the	the	DET
fueconorg-1258	203	12	detection	detection	NOUN
fueconorg-1258	203	13	of	of	ADP
fueconorg-1258	203	14	non	non	ADJ
fueconorg-1258	203	15	-	-	ADJ
fueconorg-1258	203	16	profitable	profitable	ADJ
fueconorg-1258	203	17	products	product	NOUN
fueconorg-1258	203	18	and	and	CCONJ
fueconorg-1258	203	19	pointed	point	VERB
fueconorg-1258	203	20	to	to	ADP
fueconorg-1258	203	21	the	the	DET
fueconorg-1258	203	22	necessary	necessary	ADJ
fueconorg-1258	203	23	reduction	reduction	NOUN
fueconorg-1258	203	24	of	of	ADP
fueconorg-1258	203	25	the	the	DET
fueconorg-1258	203	26	production	production	NOUN
fueconorg-1258	203	27	mix	mix	NOUN
fueconorg-1258	203	28	.	.	PUNCT
fueconorg-1258	204	1	based	base	VERB
fueconorg-1258	204	2	on	on	ADP
fueconorg-1258	204	3	analysis	analysis	NOUN
fueconorg-1258	204	4	of	of	ADP
fueconorg-1258	204	5	customer	customer	NOUN
fueconorg-1258	204	6	profitability	profitability	NOUN
fueconorg-1258	204	7	and	and	CCONJ
fueconorg-1258	204	8	identification	identification	NOUN
fueconorg-1258	204	9	of	of	ADP
fueconorg-1258	204	10	less	less	ADV
fueconorg-1258	204	11	profitable	profitable	ADJ
fueconorg-1258	204	12	and	and	CCONJ
fueconorg-1258	204	13	unprofitable	unprofitable	ADJ
fueconorg-1258	204	14	customers	customer	NOUN
fueconorg-1258	204	15	,	,	PUNCT
fueconorg-1258	204	16	the	the	DET
fueconorg-1258	204	17	company	company	NOUN
fueconorg-1258	204	18	management	management	NOUN
fueconorg-1258	204	19	brought	bring	VERB
fueconorg-1258	204	20	significant	significant	ADJ
fueconorg-1258	204	21	business	business	NOUN
fueconorg-1258	204	22	decisions	decision	NOUN
fueconorg-1258	204	23	,	,	PUNCT
fueconorg-1258	204	24	which	which	PRON
fueconorg-1258	204	25	resulted	result	VERB
fueconorg-1258	204	26	in	in	ADP
fueconorg-1258	204	27	significant	significant	ADJ
fueconorg-1258	204	28	revenue	revenue	NOUN
fueconorg-1258	204	29	growth	growth	NOUN
fueconorg-1258	204	30	of	of	ADP
fueconorg-1258	204	31	the	the	DET
fueconorg-1258	204	32	company	company	NOUN
fueconorg-1258	204	33	.	.	PUNCT
fueconorg-1258	205	1	important	important	ADJ
fueconorg-1258	205	2	implications	implication	NOUN
fueconorg-1258	205	3	of	of	ADP
fueconorg-1258	205	4	these	these	DET
fueconorg-1258	205	5	decisions	decision	NOUN
fueconorg-1258	205	6	were	be	AUX
fueconorg-1258	205	7	the	the	DET
fueconorg-1258	205	8	improvement	improvement	NOUN
fueconorg-1258	205	9	of	of	ADP
fueconorg-1258	205	10	relations	relation	NOUN
fueconorg-1258	205	11	with	with	ADP
fueconorg-1258	205	12	customers	customer	NOUN
fueconorg-1258	205	13	and	and	CCONJ
fueconorg-1258	205	14	establishing	establish	VERB
fueconorg-1258	205	15	long	long	ADJ
fueconorg-1258	205	16	-	-	PUNCT
fueconorg-1258	205	17	term	term	NOUN
fueconorg-1258	205	18	cooperation	cooperation	NOUN
fueconorg-1258	205	19	with	with	ADP
fueconorg-1258	205	20	mutual	mutual	ADJ
fueconorg-1258	205	21	benefit	benefit	NOUN
fueconorg-1258	205	22	[	[	X
fueconorg-1258	205	23	9	9	NUM
fueconorg-1258	205	24	,	,	PUNCT
fueconorg-1258	205	25	160	160	NUM
fueconorg-1258	205	26	]	]	PUNCT
fueconorg-1258	205	27	.	.	PUNCT
fueconorg-1258	206	1	conclusion	conclusion	NOUN
fueconorg-1258	206	2	for	for	ADP
fueconorg-1258	206	3	the	the	DET
fueconorg-1258	206	4	purposes	purpose	NOUN
fueconorg-1258	206	5	of	of	ADP
fueconorg-1258	206	6	integrating	integrate	VERB
fueconorg-1258	206	7	strategic	strategic	ADJ
fueconorg-1258	206	8	and	and	CCONJ
fueconorg-1258	206	9	operational	operational	ADJ
fueconorg-1258	206	10	management	management	NOUN
fueconorg-1258	206	11	,	,	PUNCT
fueconorg-1258	206	12	different	different	ADJ
fueconorg-1258	206	13	concepts	concept	NOUN
fueconorg-1258	206	14	,	,	PUNCT
fueconorg-1258	206	15	techniques	technique	NOUN
fueconorg-1258	206	16	,	,	PUNCT
fueconorg-1258	206	17	and	and	CCONJ
fueconorg-1258	206	18	tools	tool	NOUN
fueconorg-1258	206	19	have	have	AUX
fueconorg-1258	206	20	been	be	AUX
fueconorg-1258	206	21	developed	develop	VERB
fueconorg-1258	206	22	.	.	PUNCT
fueconorg-1258	207	1	in	in	ADP
fueconorg-1258	207	2	this	this	DET
fueconorg-1258	207	3	paper	paper	NOUN
fueconorg-1258	207	4	,	,	PUNCT
fueconorg-1258	207	5	the	the	DET
fueconorg-1258	207	6	focus	focus	NOUN
fueconorg-1258	207	7	is	be	AUX
fueconorg-1258	207	8	on	on	ADP
fueconorg-1258	207	9	kaplan	kaplan	PROPN
fueconorg-1258	207	10	and	and	CCONJ
fueconorg-1258	207	11	norton	norton	PROPN
fueconorg-1258	207	12	’s	’s	PART
fueconorg-1258	207	13	six	six	NUM
fueconorg-1258	207	14	-	-	PUNCT
fueconorg-1258	207	15	stage	stage	NOUN
fueconorg-1258	207	16	model	model	NOUN
fueconorg-1258	207	17	of	of	ADP
fueconorg-1258	207	18	building	build	VERB
fueconorg-1258	207	19	an	an	DET
fueconorg-1258	207	20	integrated	integrate	VERB
fueconorg-1258	207	21	management	management	NOUN
fueconorg-1258	207	22	system	system	NOUN
fueconorg-1258	207	23	,	,	PUNCT
fueconorg-1258	207	24	which	which	PRON
fueconorg-1258	207	25	places	place	VERB
fueconorg-1258	207	26	an	an	DET
fueconorg-1258	207	27	emphasis	emphasis	NOUN
fueconorg-1258	207	28	on	on	ADP
fueconorg-1258	207	29	tdabc	tdabc	PROPN
fueconorg-1258	207	30	.	.	PUNCT
fueconorg-1258	208	1	this	this	DET
fueconorg-1258	208	2	modern	modern	ADJ
fueconorg-1258	208	3	system	system	NOUN
fueconorg-1258	208	4	of	of	ADP
fueconorg-1258	208	5	cost	cost	NOUN
fueconorg-1258	208	6	accounting	accounting	NOUN
fueconorg-1258	208	7	has	have	AUX
fueconorg-1258	208	8	been	be	AUX
fueconorg-1258	208	9	engaging	engage	VERB
fueconorg-1258	208	10	attention	attention	NOUN
fueconorg-1258	208	11	of	of	ADP
fueconorg-1258	208	12	scientists	scientist	NOUN
fueconorg-1258	208	13	and	and	CCONJ
fueconorg-1258	208	14	experts	expert	NOUN
fueconorg-1258	208	15	in	in	ADP
fueconorg-1258	208	16	the	the	DET
fueconorg-1258	208	17	past	past	ADJ
fueconorg-1258	208	18	twenty	twenty	NUM
fueconorg-1258	208	19	years	year	NOUN
fueconorg-1258	208	20	.	.	PUNCT
fueconorg-1258	209	1	theoretical	theoretical	ADJ
fueconorg-1258	209	2	views	view	NOUN
fueconorg-1258	209	3	,	,	PUNCT
fueconorg-1258	209	4	confirmed	confirm	VERB
fueconorg-1258	209	5	in	in	ADP
fueconorg-1258	209	6	empirical	empirical	ADJ
fueconorg-1258	209	7	research	research	NOUN
fueconorg-1258	209	8	focusing	focus	VERB
fueconorg-1258	209	9	on	on	ADP
fueconorg-1258	209	10	tdabc	tdabc	NUM
fueconorg-1258	209	11	,	,	PUNCT
fueconorg-1258	209	12	support	support	VERB
fueconorg-1258	209	13	its	its	PRON
fueconorg-1258	209	14	high	high	ADJ
fueconorg-1258	209	15	performance	performance	NOUN
fueconorg-1258	209	16	.	.	PUNCT
fueconorg-1258	210	1	the	the	DET
fueconorg-1258	210	2	analysis	analysis	NOUN
fueconorg-1258	210	3	in	in	ADP
fueconorg-1258	210	4	this	this	DET
fueconorg-1258	210	5	paper	paper	NOUN
fueconorg-1258	210	6	aimed	aim	VERB
fueconorg-1258	210	7	at	at	ADP
fueconorg-1258	210	8	answering	answer	VERB
fueconorg-1258	210	9	the	the	DET
fueconorg-1258	210	10	question	question	NOUN
fueconorg-1258	210	11	of	of	ADP
fueconorg-1258	210	12	whether	whether	SCONJ
fueconorg-1258	210	13	and	and	CCONJ
fueconorg-1258	210	14	why	why	SCONJ
fueconorg-1258	210	15	tdabc	tdabc	PROPN
fueconorg-1258	210	16	should	should	AUX
fueconorg-1258	210	17	be	be	AUX
fueconorg-1258	210	18	used	use	VERB
fueconorg-1258	210	19	,	,	PUNCT
fueconorg-1258	210	20	as	as	ADP
fueconorg-1258	210	21	a	a	DET
fueconorg-1258	210	22	management	management	NOUN
fueconorg-1258	210	23	tool	tool	NOUN
fueconorg-1258	210	24	for	for	ADP
fueconorg-1258	210	25	integrating	integrate	VERB
fueconorg-1258	210	26	strategic	strategic	ADJ
fueconorg-1258	210	27	and	and	CCONJ
fueconorg-1258	210	28	operational	operational	ADJ
fueconorg-1258	210	29	management	management	NOUN
fueconorg-1258	210	30	.	.	PUNCT
fueconorg-1258	211	1	the	the	DET
fueconorg-1258	211	2	arguments	argument	NOUN
fueconorg-1258	211	3	in	in	ADP
fueconorg-1258	211	4	favor	favor	NOUN
fueconorg-1258	211	5	are	be	AUX
fueconorg-1258	211	6	as	as	SCONJ
fueconorg-1258	211	7	follows	follow	VERB
fueconorg-1258	211	8	:	:	PUNCT
fueconorg-1258	211	9			VERB
fueconorg-1258	211	10	it	it	PRON
fueconorg-1258	211	11	has	have	VERB
fueconorg-1258	211	12	the	the	DET
fueconorg-1258	211	13	potential	potential	NOUN
fueconorg-1258	211	14	to	to	PART
fueconorg-1258	211	15	measure	measure	VERB
fueconorg-1258	211	16	performance	performance	NOUN
fueconorg-1258	211	17	at	at	ADP
fueconorg-1258	211	18	both	both	CCONJ
fueconorg-1258	211	19	higher	high	ADJ
fueconorg-1258	211	20	and	and	CCONJ
fueconorg-1258	211	21	lower	low	ADJ
fueconorg-1258	211	22	hierarchical	hierarchical	ADJ
fueconorg-1258	211	23	levels	level	NOUN
fueconorg-1258	211	24	,	,	PUNCT
fueconorg-1258	211	25	and	and	CCONJ
fueconorg-1258	211	26	provides	provide	VERB
fueconorg-1258	211	27	adequate	adequate	ADJ
fueconorg-1258	211	28	information	information	NOUN
fueconorg-1258	211	29	support	support	NOUN
fueconorg-1258	211	30	to	to	ADP
fueconorg-1258	211	31	the	the	DET
fueconorg-1258	211	32	management	management	NOUN
fueconorg-1258	211	33	at	at	ADP
fueconorg-1258	211	34	operational	operational	ADJ
fueconorg-1258	211	35	and	and	CCONJ
fueconorg-1258	211	36	strategic	strategic	ADJ
fueconorg-1258	211	37	levels	level	NOUN
fueconorg-1258	211	38	,	,	PUNCT
fueconorg-1258	211	39			PUNCT
fueconorg-1258	211	40	it	it	PRON
fueconorg-1258	211	41	has	have	VERB
fueconorg-1258	211	42	the	the	DET
fueconorg-1258	211	43	ability	ability	NOUN
fueconorg-1258	211	44	to	to	PART
fueconorg-1258	211	45	efficiently	efficiently	ADV
fueconorg-1258	211	46	forecast	forecast	VERB
fueconorg-1258	211	47	capacity	capacity	NOUN
fueconorg-1258	211	48	(	(	PUNCT
fueconorg-1258	211	49	time	time	NOUN
fueconorg-1258	211	50	-	-	PUNCT
fueconorg-1258	211	51	related	relate	VERB
fueconorg-1258	211	52	)	)	PUNCT
fueconorg-1258	211	53	,	,	PUNCT
fueconorg-1258	211	54	required	require	VERB
fueconorg-1258	211	55	for	for	ADP
fueconorg-1258	211	56	the	the	DET
fueconorg-1258	211	57	implementation	implementation	NOUN
fueconorg-1258	211	58	of	of	ADP
fueconorg-1258	211	59	business	business	NOUN
fueconorg-1258	211	60	processes	process	NOUN
fueconorg-1258	211	61	,	,	PUNCT
fueconorg-1258	211	62	and	and	CCONJ
fueconorg-1258	211	63	therefore	therefore	ADV
fueconorg-1258	211	64	,	,	PUNCT
fueconorg-1258	211	65	allows	allow	VERB
fueconorg-1258	211	66	for	for	ADP
fueconorg-1258	211	67	the	the	DET
fueconorg-1258	211	68	translation	translation	NOUN
fueconorg-1258	211	69	of	of	ADP
fueconorg-1258	211	70	high	high	ADJ
fueconorg-1258	211	71	-	-	PUNCT
fueconorg-1258	211	72	level	level	NOUN
fueconorg-1258	211	73	sales	sale	NOUN
fueconorg-1258	211	74	forecasts	forecast	NOUN
fueconorg-1258	211	75	into	into	ADP
fueconorg-1258	211	76	detailed	detailed	ADJ
fueconorg-1258	211	77	sales	sale	NOUN
fueconorg-1258	211	78	and	and	CCONJ
fueconorg-1258	211	79	operational	operational	ADJ
fueconorg-1258	211	80	plans	plan	NOUN
fueconorg-1258	211	81	,	,	PUNCT
fueconorg-1258	211	82			PUNCT
fueconorg-1258	211	83	it	it	PRON
fueconorg-1258	211	84	successfully	successfully	ADV
fueconorg-1258	211	85	creates	create	VERB
fueconorg-1258	211	86	a	a	DET
fueconorg-1258	211	87	link	link	NOUN
fueconorg-1258	211	88	between	between	ADP
fueconorg-1258	211	89	sales	sale	NOUN
fueconorg-1258	211	90	forecasts	forecast	NOUN
fueconorg-1258	211	91	,	,	PUNCT
fueconorg-1258	211	92	planned	planned	ADJ
fueconorg-1258	211	93	activities	activity	NOUN
fueconorg-1258	211	94	,	,	PUNCT
fueconorg-1258	211	95	aimed	aim	VERB
fueconorg-1258	211	96	at	at	ADP
fueconorg-1258	211	97	the	the	DET
fueconorg-1258	211	98	implementation	implementation	NOUN
fueconorg-1258	211	99	of	of	ADP
fueconorg-1258	211	100	operational	operational	ADJ
fueconorg-1258	211	101	improvements	improvement	NOUN
fueconorg-1258	211	102	,	,	PUNCT
fueconorg-1258	211	103	and	and	CCONJ
fueconorg-1258	211	104	the	the	DET
fueconorg-1258	211	105	necessary	necessary	ADJ
fueconorg-1258	211	106	volume	volume	NOUN
fueconorg-1258	211	107	and	and	CCONJ
fueconorg-1258	211	108	structure	structure	NOUN
fueconorg-1258	211	109	of	of	ADP
fueconorg-1258	211	110	resources	resource	NOUN
fueconorg-1258	211	111	to	to	PART
fueconorg-1258	211	112	fulfill	fulfill	VERB
fueconorg-1258	211	113	the	the	DET
fueconorg-1258	211	114	plans	plan	NOUN
fueconorg-1258	211	115	set	set	VERB
fueconorg-1258	211	116	,	,	PUNCT
fueconorg-1258	211	117			PUNCT
fueconorg-1258	211	118	it	it	PRON
fueconorg-1258	211	119	enables	enable	VERB
fueconorg-1258	211	120	dynamic	dynamic	ADJ
fueconorg-1258	211	121	budgeting	budgeting	NOUN
fueconorg-1258	211	122	for	for	ADP
fueconorg-1258	211	123	operating	operating	NOUN
fueconorg-1258	211	124	expenses	expense	NOUN
fueconorg-1258	211	125	and	and	CCONJ
fueconorg-1258	211	126	capital	capital	NOUN
fueconorg-1258	211	127	expenditure	expenditure	NOUN
fueconorg-1258	211	128	,	,	PUNCT
fueconorg-1258	211	129			PUNCT
fueconorg-1258	211	130	it	it	PRON
fueconorg-1258	211	131	provides	provide	VERB
fueconorg-1258	211	132	support	support	NOUN
fueconorg-1258	211	133	to	to	ADP
fueconorg-1258	211	134	translating	translate	VERB
fueconorg-1258	211	135	strategy	strategy	NOUN
fueconorg-1258	211	136	into	into	ADP
fueconorg-1258	211	137	performance	performance	NOUN
fueconorg-1258	211	138	measures	measure	NOUN
fueconorg-1258	211	139	,	,	PUNCT
fueconorg-1258	211	140	and	and	CCONJ
fueconorg-1258	211	141	provides	provide	VERB
fueconorg-1258	211	142	effective	effective	ADJ
fueconorg-1258	211	143	performance	performance	NOUN
fueconorg-1258	211	144	measures	measure	NOUN
fueconorg-1258	211	145	for	for	ADP
fueconorg-1258	211	146	bsc	bsc	NOUN
fueconorg-1258	211	147	,	,	PUNCT
fueconorg-1258	211	148	i.e.	i.e.	X
fueconorg-1258	211	149	affects	affect	VERB
fueconorg-1258	211	150	the	the	DET
fueconorg-1258	211	151	change	change	NOUN
fueconorg-1258	211	152	in	in	ADP
fueconorg-1258	211	153	performance	performance	NOUN
fueconorg-1258	211	154	measurement	measurement	NOUN
fueconorg-1258	211	155	and	and	CCONJ
fueconorg-1258	211	156	performance	performance	NOUN
fueconorg-1258	211	157	management	management	NOUN
fueconorg-1258	211	158	system	system	NOUN
fueconorg-1258	211	159	in	in	ADP
fueconorg-1258	211	160	the	the	DET
fueconorg-1258	211	161	enterprise	enterprise	NOUN
fueconorg-1258	211	162	.	.	PUNCT
fueconorg-1258	212	1	56	56	NUM
fueconorg-1258	212	2	m.todorović	m.todorović	ADJ
fueconorg-1258	212	3	final	final	ADJ
fueconorg-1258	212	4	solutions	solution	NOUN
fueconorg-1258	212	5	can	can	AUX
fueconorg-1258	212	6	hardly	hardly	ADV
fueconorg-1258	212	7	exist	exist	VERB
fueconorg-1258	212	8	,	,	PUNCT
fueconorg-1258	212	9	so	so	SCONJ
fueconorg-1258	212	10	that	that	SCONJ
fueconorg-1258	212	11	the	the	DET
fueconorg-1258	212	12	challenges	challenge	NOUN
fueconorg-1258	212	13	of	of	ADP
fueconorg-1258	212	14	time	time	NOUN
fueconorg-1258	212	15	and	and	CCONJ
fueconorg-1258	212	16	changes	change	NOUN
fueconorg-1258	212	17	will	will	AUX
fueconorg-1258	212	18	confirm	confirm	VERB
fueconorg-1258	212	19	the	the	DET
fueconorg-1258	212	20	high	high	ADJ
fueconorg-1258	212	21	performance	performance	NOUN
fueconorg-1258	212	22	of	of	ADP
fueconorg-1258	212	23	tdabc	tdabc	NUM
fueconorg-1258	212	24	,	,	PUNCT
fueconorg-1258	212	25	or	or	CCONJ
fueconorg-1258	212	26	reject	reject	VERB
fueconorg-1258	212	27	it	it	PRON
fueconorg-1258	212	28	as	as	ADP
fueconorg-1258	212	29	inadequate	inadequate	ADJ
fueconorg-1258	212	30	.	.	PUNCT
fueconorg-1258	213	1	what	what	PRON
fueconorg-1258	213	2	is	be	AUX
fueconorg-1258	213	3	quite	quite	ADV
fueconorg-1258	213	4	certain	certain	ADJ
fueconorg-1258	213	5	is	be	AUX
fueconorg-1258	213	6	that	that	SCONJ
fueconorg-1258	213	7	the	the	DET
fueconorg-1258	213	8	theory	theory	NOUN
fueconorg-1258	213	9	and	and	CCONJ
fueconorg-1258	213	10	practice	practice	NOUN
fueconorg-1258	213	11	in	in	ADP
fueconorg-1258	213	12	serbia	serbia	PROPN
fueconorg-1258	213	13	should	should	AUX
fueconorg-1258	213	14	follow	follow	VERB
fueconorg-1258	213	15	,	,	PUNCT
fueconorg-1258	213	16	with	with	ADP
fueconorg-1258	213	17	a	a	DET
fueconorg-1258	213	18	critical	critical	ADJ
fueconorg-1258	213	19	approach	approach	NOUN
fueconorg-1258	213	20	,	,	PUNCT
fueconorg-1258	213	21	contemporary	contemporary	ADJ
fueconorg-1258	213	22	achievements	achievement	NOUN
fueconorg-1258	213	23	of	of	ADP
fueconorg-1258	213	24	developed	develop	VERB
fueconorg-1258	213	25	economies	economy	NOUN
fueconorg-1258	213	26	.	.	PUNCT
fueconorg-1258	214	1	references	reference	NOUN
fueconorg-1258	214	2	1	1	NUM
fueconorg-1258	214	3	.	.	PUNCT
fueconorg-1258	214	4	abernethy	abernethy	ADJ
fueconorg-1258	214	5	,	,	PUNCT
fueconorg-1258	214	6	m.	m.	NOUN
fueconorg-1258	214	7	a.	a.	PROPN
fueconorg-1258	214	8	,	,	PUNCT
fueconorg-1258	214	9	brownell	brownell	PROPN
fueconorg-1258	214	10	,	,	PUNCT
fueconorg-1258	214	11	p.	p.	NOUN
fueconorg-1258	214	12	(	(	PUNCT
fueconorg-1258	214	13	1999	1999	NUM
fueconorg-1258	214	14	)	)	PUNCT
fueconorg-1258	214	15	,	,	PUNCT
fueconorg-1258	214	16	the	the	DET
fueconorg-1258	214	17	role	role	NOUN
fueconorg-1258	214	18	of	of	ADP
fueconorg-1258	214	19	budgets	budget	NOUN
fueconorg-1258	214	20	in	in	ADP
fueconorg-1258	214	21	organizations	organization	NOUN
fueconorg-1258	214	22	facing	face	VERB
fueconorg-1258	214	23	strategic	strategic	ADJ
fueconorg-1258	214	24	change	change	NOUN
fueconorg-1258	214	25	:	:	PUNCT
fueconorg-1258	214	26	an	an	DET
fueconorg-1258	214	27	exploratory	exploratory	ADJ
fueconorg-1258	214	28	study	study	NOUN
fueconorg-1258	214	29	,	,	PUNCT
fueconorg-1258	214	30	accounting	accounting	NOUN
fueconorg-1258	214	31	,	,	PUNCT
fueconorg-1258	214	32	organizations	organization	NOUN
fueconorg-1258	214	33	and	and	CCONJ
fueconorg-1258	214	34	society	society	NOUN
fueconorg-1258	214	35	,	,	PUNCT
fueconorg-1258	214	36	24(3):189	24(3):189	PROPN
fueconorg-1258	214	37	-	-	SYM
fueconorg-1258	214	38	204	204	NUM
fueconorg-1258	214	39	.	.	PUNCT
fueconorg-1258	215	1	2	2	NUM
fueconorg-1258	215	2	.	.	NUM
fueconorg-1258	215	3	adizes	adize	NOUN
fueconorg-1258	215	4	,	,	PUNCT
fueconorg-1258	215	5	i.	i.	PROPN
fueconorg-1258	215	6	(	(	PUNCT
fueconorg-1258	215	7	2010	2010	NUM
fueconorg-1258	215	8	)	)	PUNCT
fueconorg-1258	215	9	,	,	PUNCT
fueconorg-1258	215	10	on	on	ADP
fueconorg-1258	215	11	effectiveness	effectiveness	NOUN
fueconorg-1258	215	12	and	and	CCONJ
fueconorg-1258	215	13	efficiency	efficiency	NOUN
fueconorg-1258	215	14	and	and	CCONJ
fueconorg-1258	215	15	their	their	PRON
fueconorg-1258	215	16	repercussions	repercussion	NOUN
fueconorg-1258	215	17	,	,	PUNCT
fueconorg-1258	215	18	http://www.ichakadizes.com/	http://www.ichakadizes.com/	NOUN
fueconorg-1258	215	19	on	on	ADP
fueconorg-1258	215	20	-	-	PUNCT
fueconorg-1258	215	21	effectiveness	effectiveness	NOUN
fueconorg-1258	215	22	-	-	PUNCT
fueconorg-1258	215	23	and	and	CCONJ
fueconorg-1258	215	24	-	-	PUNCT
fueconorg-1258	215	25	efficiency	efficiency	NOUN
fueconorg-1258	215	26	-	-	PUNCT
fueconorg-1258	215	27	and	and	CCONJ
fueconorg-1258	215	28	-	-	PUNCT
fueconorg-1258	215	29	their	their	PRON
fueconorg-1258	215	30	-	-	PUNCT
fueconorg-1258	215	31	repercussions/	repercussions/	NUM
fueconorg-1258	215	32	(	(	PUNCT
fueconorg-1258	215	33	14.07.2015	14.07.2015	NUM
fueconorg-1258	215	34	.	.	PUNCT
fueconorg-1258	215	35	)	)	PUNCT
fueconorg-1258	215	36	.	.	PUNCT
fueconorg-1258	216	1	3	3	X
fueconorg-1258	216	2	.	.	X
fueconorg-1258	216	3	bititci	bititci	PROPN
fueconorg-1258	216	4	,	,	PUNCT
fueconorg-1258	216	5	u.	u.	PROPN
fueconorg-1258	216	6	,	,	PUNCT
fueconorg-1258	216	7	carrie	carrie	NOUN
fueconorg-1258	216	8	,	,	PUNCT
fueconorg-1258	216	9	a.	a.	NOUN
fueconorg-1258	216	10	,	,	PUNCT
fueconorg-1258	216	11	mcdevitt	mcdevitt	ADV
fueconorg-1258	216	12	,	,	PUNCT
fueconorg-1258	216	13	l.	l.	PROPN
fueconorg-1258	216	14	(	(	PUNCT
fueconorg-1258	216	15	1997	1997	NUM
fueconorg-1258	216	16	)	)	PUNCT
fueconorg-1258	216	17	,	,	PUNCT
fueconorg-1258	216	18	integrated	integrate	VERB
fueconorg-1258	216	19	performance	performance	NOUN
fueconorg-1258	216	20	measurement	measurement	NOUN
fueconorg-1258	216	21	systems	system	NOUN
fueconorg-1258	216	22	:	:	PUNCT
fueconorg-1258	216	23	a	a	DET
fueconorg-1258	216	24	development	development	NOUN
fueconorg-1258	216	25	guide	guide	NOUN
fueconorg-1258	216	26	,	,	PUNCT
fueconorg-1258	216	27	international	international	ADJ
fueconorg-1258	216	28	journal	journal	NOUN
fueconorg-1258	216	29	of	of	ADP
fueconorg-1258	216	30	operations	operation	NOUN
fueconorg-1258	216	31	&	&	CCONJ
fueconorg-1258	216	32	production	production	NOUN
fueconorg-1258	216	33	management	management	NOUN
fueconorg-1258	216	34	,	,	PUNCT
fueconorg-1258	216	35	17(6):522	17(6):522	NUM
fueconorg-1258	216	36	-	-	SYM
fueconorg-1258	216	37	534	534	NUM
fueconorg-1258	216	38	.	.	NOUN
fueconorg-1258	217	1	4	4	X
fueconorg-1258	217	2	.	.	X
fueconorg-1258	217	3	bruggeman	bruggeman	PROPN
fueconorg-1258	217	4	,	,	PUNCT
fueconorg-1258	217	5	w.	w.	PROPN
fueconorg-1258	217	6	(	(	PUNCT
fueconorg-1258	217	7	2007	2007	NUM
fueconorg-1258	217	8	)	)	PUNCT
fueconorg-1258	217	9	,	,	PUNCT
fueconorg-1258	217	10	integrated	integrate	VERB
fueconorg-1258	217	11	corporate	corporate	ADJ
fueconorg-1258	217	12	performance	performance	NOUN
fueconorg-1258	217	13	management	management	NOUN
fueconorg-1258	217	14	:	:	PUNCT
fueconorg-1258	217	15	linking	link	VERB
fueconorg-1258	217	16	time	time	NOUN
fueconorg-1258	217	17	-	-	PUNCT
fueconorg-1258	217	18	driven	drive	VERB
fueconorg-1258	217	19	abc	abc	PROPN
fueconorg-1258	217	20	,	,	PUNCT
fueconorg-1258	217	21	the	the	DET
fueconorg-1258	217	22	balanced	balanced	ADJ
fueconorg-1258	217	23	scorecard	scorecard	NOUN
fueconorg-1258	217	24	and	and	CCONJ
fueconorg-1258	217	25	budgeting	budgeting	NOUN
fueconorg-1258	217	26	to	to	PART
fueconorg-1258	217	27	manage	manage	VERB
fueconorg-1258	217	28	strategy	strategy	NOUN
fueconorg-1258	217	29	as	as	ADP
fueconorg-1258	217	30	a	a	DET
fueconorg-1258	217	31	continuous	continuous	ADJ
fueconorg-1258	217	32	process	process	NOUN
fueconorg-1258	217	33	,	,	PUNCT
fueconorg-1258	217	34	http://www.speedofchange	http://www.speedofchange	PROPN
fueconorg-1258	217	35	.	.	PUNCT
fueconorg-1258	218	1	be	be	AUX
fueconorg-1258	218	2	/sap_worldtour/	/sap_worldtour/	VERB
fueconorg-1258	218	3	landing	landing	NOUN
fueconorg-1258	218	4	/	/	SYM
fueconorg-1258	218	5	media/04.16_bmconsulting.pdf	media/04.16_bmconsulting.pdf	PROPN
fueconorg-1258	218	6	.	.	PUNCT
fueconorg-1258	218	7	)	)	PUNCT
fueconorg-1258	219	1	(	(	PUNCT
fueconorg-1258	219	2	20.06.2012	20.06.2012	NOUN
fueconorg-1258	219	3	.	.	PUNCT
fueconorg-1258	219	4	)	)	PUNCT
fueconorg-1258	219	5	.	.	PUNCT
fueconorg-1258	220	1	5	5	X
fueconorg-1258	220	2	.	.	X
fueconorg-1258	220	3	denjega	denjega	PROPN
fueconorg-1258	220	4	,	,	PUNCT
fueconorg-1258	220	5	o.	o.	PROPN
fueconorg-1258	220	6	(	(	PUNCT
fueconorg-1258	220	7	2011	2011	NUM
fueconorg-1258	220	8	)	)	PUNCT
fueconorg-1258	220	9	,	,	PUNCT
fueconorg-1258	220	10	method	method	NOUN
fueconorg-1258	220	11	time	time	NOUN
fueconorg-1258	220	12	driven	drive	VERB
fueconorg-1258	220	13	acitivity	acitivity	NOUN
fueconorg-1258	220	14	based	base	VERB
fueconorg-1258	220	15	costing	cost	VERB
fueconorg-1258	220	16	–	–	PUNCT
fueconorg-1258	220	17	literature	literature	NOUN
fueconorg-1258	220	18	review	review	PROPN
fueconorg-1258	220	19	,	,	PUNCT
fueconorg-1258	220	20	journal	journal	NOUN
fueconorg-1258	220	21	of	of	ADP
fueconorg-1258	220	22	applied	apply	VERB
fueconorg-1258	220	23	econimic	econimic	ADJ
fueconorg-1258	220	24	sciences	science	NOUN
fueconorg-1258	220	25	,	,	PUNCT
fueconorg-1258	220	26	6(1):7	6(1):7	NOUN
fueconorg-1258	220	27	-	-	SYM
fueconorg-1258	220	28	15	15	NUM
fueconorg-1258	220	29	.	.	NOUN
fueconorg-1258	221	1	6	6	NUM
fueconorg-1258	221	2	.	.	X
fueconorg-1258	222	1	everaert	everaert	PROPN
fueconorg-1258	222	2	,	,	PUNCT
fueconorg-1258	222	3	p.	p.	NOUN
fueconorg-1258	222	4	,	,	PUNCT
fueconorg-1258	222	5	bruggeman	bruggeman	PROPN
fueconorg-1258	222	6	,	,	PUNCT
fueconorg-1258	222	7	w.	w.	PROPN
fueconorg-1258	222	8	(	(	PUNCT
fueconorg-1258	222	9	2007	2007	NUM
fueconorg-1258	222	10	)	)	PUNCT
fueconorg-1258	222	11	,	,	PUNCT
fueconorg-1258	222	12	time	time	NOUN
fueconorg-1258	222	13	-	-	PUNCT
fueconorg-1258	222	14	driven	drive	VERB
fueconorg-1258	222	15	activity	activity	NOUN
fueconorg-1258	222	16	-	-	PUNCT
fueconorg-1258	222	17	based	base	VERB
fueconorg-1258	222	18	costing	costing	NOUN
fueconorg-1258	222	19	:	:	PUNCT
fueconorg-1258	222	20	exploring	explore	VERB
fueconorg-1258	222	21	the	the	DET
fueconorg-1258	222	22	underlying	underlie	VERB
fueconorg-1258	222	23	model	model	NOUN
fueconorg-1258	222	24	,	,	PUNCT
fueconorg-1258	222	25	cost	cost	NOUN
fueconorg-1258	222	26	management	management	NOUN
fueconorg-1258	222	27	,	,	PUNCT
fueconorg-1258	222	28	21(2):16	21(2):16	NUM
fueconorg-1258	222	29	-	-	SYM
fueconorg-1258	222	30	20	20	NUM
fueconorg-1258	222	31	.	.	PUNCT
fueconorg-1258	223	1	7	7	NUM
fueconorg-1258	223	2	.	.	X
fueconorg-1258	223	3	hansen	hansen	PROPN
fueconorg-1258	223	4	,	,	PUNCT
fueconorg-1258	223	5	a.	a.	PROPN
fueconorg-1258	223	6	,	,	PUNCT
fueconorg-1258	223	7	mouritsen	mouritsen	PROPN
fueconorg-1258	223	8	,	,	PUNCT
fueconorg-1258	223	9	j.	j.	PROPN
fueconorg-1258	223	10	(	(	PUNCT
fueconorg-1258	223	11	2005	2005	NUM
fueconorg-1258	223	12	)	)	PUNCT
fueconorg-1258	223	13	,	,	PUNCT
fueconorg-1258	223	14	strategies	strategy	NOUN
fueconorg-1258	223	15	and	and	CCONJ
fueconorg-1258	223	16	organizational	organizational	ADJ
fueconorg-1258	223	17	problems	problem	NOUN
fueconorg-1258	223	18	:	:	PUNCT
fueconorg-1258	223	19	constructing	construct	VERB
fueconorg-1258	223	20	corporate	corporate	ADJ
fueconorg-1258	223	21	value	value	NOUN
fueconorg-1258	223	22	and	and	CCONJ
fueconorg-1258	223	23	coherence	coherence	NOUN
fueconorg-1258	223	24	in	in	ADP
fueconorg-1258	223	25	balanced	balanced	ADJ
fueconorg-1258	223	26	scorecard	scorecard	NOUN
fueconorg-1258	223	27	processes	process	NOUN
fueconorg-1258	223	28	.	.	PUNCT
fueconorg-1258	224	1	in	in	ADP
fueconorg-1258	224	2	c.	c.	PROPN
fueconorg-1258	224	3	s.	s.	PROPN
fueconorg-1258	224	4	chapman	chapman	PROPN
fueconorg-1258	224	5	(	(	PUNCT
fueconorg-1258	224	6	ed	ed	NOUN
fueconorg-1258	224	7	.	.	PUNCT
fueconorg-1258	224	8	)	)	PUNCT
fueconorg-1258	224	9	,	,	PUNCT
fueconorg-1258	224	10	controlling	control	VERB
fueconorg-1258	224	11	strategy	strategy	NOUN
fueconorg-1258	224	12	:	:	PUNCT
fueconorg-1258	224	13	management	management	NOUN
fueconorg-1258	224	14	,	,	PUNCT
fueconorg-1258	224	15	accounting	accounting	NOUN
fueconorg-1258	224	16	,	,	PUNCT
fueconorg-1258	224	17	and	and	CCONJ
fueconorg-1258	224	18	performance	performance	NOUN
fueconorg-1258	224	19	measurement	measurement	NOUN
fueconorg-1258	224	20	(	(	PUNCT
fueconorg-1258	224	21	pp	pp	ADJ
fueconorg-1258	224	22	.	.	PUNCT
fueconorg-1258	224	23	125–150	125–150	NUM
fueconorg-1258	224	24	)	)	PUNCT
fueconorg-1258	224	25	.	.	PUNCT
fueconorg-1258	225	1	oxford	oxford	NOUN
fueconorg-1258	225	2	:	:	PUNCT
fueconorg-1258	225	3	oxford	oxford	PROPN
fueconorg-1258	225	4	university	university	PROPN
fueconorg-1258	225	5	press	press	NOUN
fueconorg-1258	225	6	.	.	PUNCT
fueconorg-1258	226	1	8	8	X
fueconorg-1258	226	2	.	.	X
fueconorg-1258	226	3	kaplan	kaplan	PROPN
fueconorg-1258	226	4	,	,	PUNCT
fueconorg-1258	226	5	r.	r.	PROPN
fueconorg-1258	226	6	,	,	PUNCT
fueconorg-1258	226	7	norton	norton	PROPN
fueconorg-1258	226	8	,	,	PUNCT
fueconorg-1258	226	9	d.	d.	PROPN
fueconorg-1258	226	10	(	(	PUNCT
fueconorg-1258	226	11	2008	2008	NUM
fueconorg-1258	226	12	)	)	PUNCT
fueconorg-1258	226	13	,	,	PUNCT
fueconorg-1258	226	14	the	the	DET
fueconorg-1258	226	15	execution	execution	NOUN
fueconorg-1258	226	16	premium	premium	NOUN
fueconorg-1258	226	17	,	,	PUNCT
fueconorg-1258	226	18	linking	link	VERB
fueconorg-1258	226	19	strategy	strategy	NOUN
fueconorg-1258	226	20	to	to	ADP
fueconorg-1258	226	21	operations	operation	NOUN
fueconorg-1258	226	22	form	form	VERB
fueconorg-1258	226	23	competitive	competitive	ADJ
fueconorg-1258	226	24	advantage	advantage	NOUN
fueconorg-1258	226	25	,	,	PUNCT
fueconorg-1258	226	26	harvard	harvard	PROPN
fueconorg-1258	226	27	business	business	PROPN
fueconorg-1258	226	28	press	press	PROPN
fueconorg-1258	226	29	.	.	PUNCT
fueconorg-1258	227	1	9	9	X
fueconorg-1258	227	2	.	.	X
fueconorg-1258	227	3	kaplan	kaplan	PROPN
fueconorg-1258	227	4	,	,	PUNCT
fueconorg-1258	227	5	r.	r.	PROPN
fueconorg-1258	227	6	,	,	PUNCT
fueconorg-1258	227	7	anderson	anderson	PROPN
fueconorg-1258	227	8	,	,	PUNCT
fueconorg-1258	227	9	s.	s.	PROPN
fueconorg-1258	227	10	(	(	PUNCT
fueconorg-1258	227	11	2007	2007	NUM
fueconorg-1258	227	12	)	)	PUNCT
fueconorg-1258	227	13	,	,	PUNCT
fueconorg-1258	227	14	time	time	NOUN
fueconorg-1258	227	15	–	–	PUNCT
fueconorg-1258	227	16	driven	drive	VERB
fueconorg-1258	227	17	activity	activity	NOUN
fueconorg-1258	227	18	based	base	VERB
fueconorg-1258	227	19	costing	costing	NOUN
fueconorg-1258	227	20	,	,	PUNCT
fueconorg-1258	227	21	a	a	DET
fueconorg-1258	227	22	simpler	simple	ADJ
fueconorg-1258	227	23	and	and	CCONJ
fueconorg-1258	227	24	more	more	ADV
fueconorg-1258	227	25	powerful	powerful	ADJ
fueconorg-1258	227	26	path	path	NOUN
fueconorg-1258	227	27	to	to	ADP
fueconorg-1258	227	28	higher	high	ADJ
fueconorg-1258	227	29	profits	profit	NOUN
fueconorg-1258	227	30	,	,	PUNCT
fueconorg-1258	227	31	harvard	harvard	PROPN
fueconorg-1258	227	32	business	business	PROPN
fueconorg-1258	227	33	school	school	PROPN
fueconorg-1258	227	34	publishing	publishing	NOUN
fueconorg-1258	227	35	corporation	corporation	NOUN
fueconorg-1258	227	36	.	.	PUNCT
fueconorg-1258	228	1	10	10	NUM
fueconorg-1258	228	2	.	.	X
fueconorg-1258	229	1	kaplan	kaplan	PROPN
fueconorg-1258	229	2	,	,	PUNCT
fueconorg-1258	229	3	r.	r.	PROPN
fueconorg-1258	229	4	,	,	PUNCT
fueconorg-1258	229	5	norton	norton	PROPN
fueconorg-1258	229	6	,	,	PUNCT
fueconorg-1258	229	7	d.	d.	PROPN
fueconorg-1258	229	8	(	(	PUNCT
fueconorg-1258	229	9	1996	1996	NUM
fueconorg-1258	229	10	)	)	PUNCT
fueconorg-1258	229	11	,	,	PUNCT
fueconorg-1258	229	12	the	the	DET
fueconorg-1258	229	13	balanced	balanced	ADJ
fueconorg-1258	229	14	scorecard	scorecard	NOUN
fueconorg-1258	229	15	,	,	PUNCT
fueconorg-1258	229	16	harvard	harvard	PROPN
fueconorg-1258	229	17	business	business	PROPN
fueconorg-1258	229	18	school	school	PROPN
fueconorg-1258	229	19	press	press	NOUN
fueconorg-1258	229	20	,	,	PUNCT
fueconorg-1258	229	21	cambridge	cambridge	PROPN
fueconorg-1258	229	22	,	,	PUNCT
fueconorg-1258	229	23	ma	ma	PROPN
fueconorg-1258	229	24	.	.	PROPN
fueconorg-1258	229	25	11	11	NUM
fueconorg-1258	229	26	.	.	PUNCT
fueconorg-1258	230	1	lambert	lambert	PROPN
fueconorg-1258	230	2	,	,	PUNCT
fueconorg-1258	230	3	d.	d.	PROPN
fueconorg-1258	230	4	m.	m.	PROPN
fueconorg-1258	230	5	,	,	PUNCT
fueconorg-1258	230	6	burduroglu	burduroglu	PROPN
fueconorg-1258	230	7	,	,	PUNCT
fueconorg-1258	230	8	r.	r.	PROPN
fueconorg-1258	230	9	(	(	PUNCT
fueconorg-1258	230	10	2000	2000	NUM
fueconorg-1258	230	11	)	)	PUNCT
fueconorg-1258	230	12	,	,	PUNCT
fueconorg-1258	230	13	measuring	measure	VERB
fueconorg-1258	230	14	and	and	CCONJ
fueconorg-1258	230	15	selling	sell	VERB
fueconorg-1258	230	16	the	the	DET
fueconorg-1258	230	17	value	value	NOUN
fueconorg-1258	230	18	of	of	ADP
fueconorg-1258	230	19	logistics	logistic	NOUN
fueconorg-1258	230	20	,	,	PUNCT
fueconorg-1258	230	21	international	international	ADJ
fueconorg-1258	230	22	journal	journal	NOUN
fueconorg-1258	230	23	of	of	ADP
fueconorg-1258	230	24	logistics	logistic	NOUN
fueconorg-1258	230	25	research	research	NOUN
fueconorg-1258	230	26	,	,	PUNCT
fueconorg-1258	230	27	11(1):1	11(1):1	PROPN
fueconorg-1258	230	28	-	-	SYM
fueconorg-1258	230	29	17	17	NUM
fueconorg-1258	230	30	.	.	PUNCT
fueconorg-1258	230	31	12	12	NUM
fueconorg-1258	230	32	.	.	PUNCT
fueconorg-1258	231	1	lockamy	lockamy	NOUN
fueconorg-1258	231	2	,	,	PUNCT
fueconorg-1258	231	3	a.	a.	PROPN
fueconorg-1258	231	4	,	,	PUNCT
fueconorg-1258	231	5	spencer	spencer	PROPN
fueconorg-1258	231	6	,	,	PUNCT
fueconorg-1258	231	7	m.s	m.s	PROPN
fueconorg-1258	231	8	.	.	PROPN
fueconorg-1258	231	9	(	(	PUNCT
fueconorg-1258	231	10	1998	1998	NUM
fueconorg-1258	231	11	)	)	PUNCT
fueconorg-1258	231	12	,	,	PUNCT
fueconorg-1258	231	13	performance	performance	NOUN
fueconorg-1258	231	14	measurement	measurement	NOUN
fueconorg-1258	231	15	in	in	ADP
fueconorg-1258	231	16	a	a	DET
fueconorg-1258	231	17	theory	theory	NOUN
fueconorg-1258	231	18	of	of	ADP
fueconorg-1258	231	19	constraints	constraint	NOUN
fueconorg-1258	231	20	environment	environment	NOUN
fueconorg-1258	231	21	,	,	PUNCT
fueconorg-1258	231	22	international	international	ADJ
fueconorg-1258	231	23	journal	journal	NOUN
fueconorg-1258	231	24	of	of	ADP
fueconorg-1258	231	25	production	production	NOUN
fueconorg-1258	231	26	research	research	NOUN
fueconorg-1258	231	27	,	,	PUNCT
fueconorg-1258	231	28	36(8):2045	36(8):2045	NUM
fueconorg-1258	231	29	-	-	SYM
fueconorg-1258	231	30	2060	2060	NUM
fueconorg-1258	231	31	.	.	PUNCT
fueconorg-1258	232	1	13	13	NUM
fueconorg-1258	232	2	.	.	X
fueconorg-1258	232	3	malinić	malinić	NOUN
fueconorg-1258	232	4	,	,	PUNCT
fueconorg-1258	232	5	s.	s.	PROPN
fueconorg-1258	232	6	,	,	PUNCT
fueconorg-1258	232	7	todorović	todorović	PROPN
fueconorg-1258	232	8	,	,	PUNCT
fueconorg-1258	232	9	m.	m.	NOUN
fueconorg-1258	232	10	(	(	PUNCT
fueconorg-1258	232	11	2011	2011	NUM
fueconorg-1258	232	12	)	)	PUNCT
fueconorg-1258	232	13	,	,	PUNCT
fueconorg-1258	233	1	konceptualne	konceptualne	NOUN
fueconorg-1258	233	2	osnove	osnove	NOUN
fueconorg-1258	233	3	obraĉuna	obraĉuna	NOUN
fueconorg-1258	233	4	i	i	PRON
fueconorg-1258	233	5	upravljanja	upravljanja	PROPN
fueconorg-1258	233	6	troškovima	troškovima	PROPN
fueconorg-1258	233	7	po	po	PROPN
fueconorg-1258	233	8	aktivnostima	aktivnostima	PROPN
fueconorg-1258	233	9	baziranom	baziranom	NOUN
fueconorg-1258	233	10	na	na	NOUN
fueconorg-1258	233	11	vremenu	vremenu	NOUN
fueconorg-1258	233	12	,	,	PUNCT
fueconorg-1258	233	13	ekonomika	ekonomika	X
fueconorg-1258	233	14	preduzeća	preduzeća	ADV
fueconorg-1258	233	15	,	,	PUNCT
fueconorg-1258	233	16	3	3	NUM
fueconorg-1258	233	17	-	-	PUNCT
fueconorg-1258	233	18	4:206	4:206	NOUN
fueconorg-1258	233	19	-	-	PUNCT
fueconorg-1258	233	20	213	213	NUM
fueconorg-1258	233	21	.	.	PUNCT
fueconorg-1258	234	1	14	14	NUM
fueconorg-1258	234	2	.	.	PUNCT
fueconorg-1258	235	1	melnyk	melnyk	PROPN
fueconorg-1258	235	2	,	,	PUNCT
fueconorg-1258	235	3	s.	s.	PROPN
fueconorg-1258	235	4	a.	a.	PROPN
fueconorg-1258	235	5	,	,	PUNCT
fueconorg-1258	235	6	stewart	stewart	PROPN
fueconorg-1258	235	7	,	,	PUNCT
fueconorg-1258	235	8	d.	d.	PROPN
fueconorg-1258	235	9	m.	m.	PROPN
fueconorg-1258	235	10	,	,	PUNCT
fueconorg-1258	235	11	swink	swink	PROPN
fueconorg-1258	235	12	,	,	PUNCT
fueconorg-1258	235	13	m.	m.	NOUN
fueconorg-1258	235	14	(	(	PUNCT
fueconorg-1258	235	15	2004	2004	NUM
fueconorg-1258	235	16	)	)	PUNCT
fueconorg-1258	235	17	,	,	PUNCT
fueconorg-1258	235	18	metrics	metric	NOUN
fueconorg-1258	235	19	and	and	CCONJ
fueconorg-1258	235	20	performance	performance	NOUN
fueconorg-1258	235	21	measurement	measurement	NOUN
fueconorg-1258	235	22	in	in	ADP
fueconorg-1258	235	23	operations	operation	NOUN
fueconorg-1258	235	24	management	management	NOUN
fueconorg-1258	235	25	:	:	PUNCT
fueconorg-1258	235	26	dealing	deal	VERB
fueconorg-1258	235	27	with	with	ADP
fueconorg-1258	235	28	the	the	DET
fueconorg-1258	235	29	metrics	metric	NOUN
fueconorg-1258	235	30	maze	maze	NOUN
fueconorg-1258	235	31	,	,	PUNCT
fueconorg-1258	235	32	journal	journal	NOUN
fueconorg-1258	235	33	of	of	ADP
fueconorg-1258	235	34	operations	operation	NOUN
fueconorg-1258	235	35	management	management	NOUN
fueconorg-1258	235	36	,	,	PUNCT
fueconorg-1258	235	37	22:209	22:209	NOUN
fueconorg-1258	235	38	-	-	SYM
fueconorg-1258	235	39	217	217	NUM
fueconorg-1258	235	40	.	.	PUNCT
fueconorg-1258	236	1	15	15	NUM
fueconorg-1258	236	2	.	.	PUNCT
fueconorg-1258	237	1	moran	moran	PROPN
fueconorg-1258	237	2	p	p	PROPN
fueconorg-1258	237	3	,	,	PUNCT
fueconorg-1258	237	4	ghoshal	ghoshal	PROPN
fueconorg-1258	237	5	s.	s.	PROPN
fueconorg-1258	237	6	(	(	PUNCT
fueconorg-1258	237	7	1999	1999	NUM
fueconorg-1258	237	8	)	)	PUNCT
fueconorg-1258	237	9	,	,	PUNCT
fueconorg-1258	237	10	markets	market	NOUN
fueconorg-1258	237	11	,	,	PUNCT
fueconorg-1258	237	12	firms	firm	NOUN
fueconorg-1258	237	13	and	and	CCONJ
fueconorg-1258	237	14	the	the	DET
fueconorg-1258	237	15	process	process	NOUN
fueconorg-1258	237	16	of	of	ADP
fueconorg-1258	237	17	economic	economic	ADJ
fueconorg-1258	237	18	development	development	NOUN
fueconorg-1258	237	19	,	,	PUNCT
fueconorg-1258	237	20	academy	academy	NOUN
fueconorg-1258	237	21	management	management	PROPN
fueconorg-1258	237	22	review	review	PROPN
fueconorg-1258	237	23	,	,	PUNCT
fueconorg-1258	237	24	24(3):390–412	24(3):390–412	PROPN
fueconorg-1258	237	25	.	.	PROPN
fueconorg-1258	237	26	16	16	NUM
fueconorg-1258	237	27	.	.	PUNCT
fueconorg-1258	238	1	mouzas	mouzas	PROPN
fueconorg-1258	238	2	,	,	PUNCT
fueconorg-1258	238	3	s.	s.	PROPN
fueconorg-1258	238	4	(	(	PUNCT
fueconorg-1258	238	5	2006	2006	NUM
fueconorg-1258	238	6	)	)	PUNCT
fueconorg-1258	238	7	,	,	PUNCT
fueconorg-1258	238	8	efficiency	efficiency	NOUN
fueconorg-1258	238	9	versus	versus	ADP
fueconorg-1258	238	10	effectiveness	effectiveness	NOUN
fueconorg-1258	238	11	in	in	ADP
fueconorg-1258	238	12	business	business	NOUN
fueconorg-1258	238	13	networks	network	NOUN
fueconorg-1258	238	14	,	,	PUNCT
fueconorg-1258	238	15	journal	journal	NOUN
fueconorg-1258	238	16	of	of	ADP
fueconorg-1258	238	17	business	business	NOUN
fueconorg-1258	238	18	research	research	NOUN
fueconorg-1258	238	19	,	,	PUNCT
fueconorg-1258	238	20	59	59	NUM
fueconorg-1258	238	21	:	:	SYM
fueconorg-1258	238	22	1124–1132	1124–1132	NUM
fueconorg-1258	238	23	.	.	PUNCT
fueconorg-1258	239	1	17	17	NUM
fueconorg-1258	239	2	.	.	PUNCT
fueconorg-1258	239	3	novićević	novićević	PROPN
fueconorg-1258	239	4	,	,	PUNCT
fueconorg-1258	239	5	b.	b.	PROPN
fueconorg-1258	239	6	(	(	PUNCT
fueconorg-1258	239	7	2014	2014	NUM
fueconorg-1258	239	8	)	)	PUNCT
fueconorg-1258	239	9	,	,	PUNCT
fueconorg-1258	240	1	upravljaĉko	upravljaĉko	NOUN
fueconorg-1258	240	2	raĉunovodstvo	raĉunovodstvo	NOUN
fueconorg-1258	240	3	i	i	PRON
fueconorg-1258	240	4	efektivnost	efektivnost	VERB
fueconorg-1258	240	5	i	i	PRON
fueconorg-1258	240	6	efikasnost	efikasnost	VERB
fueconorg-1258	240	7	upravljanja	upravljanja	PROPN
fueconorg-1258	240	8	preduzećem	preduzećem	PROPN
fueconorg-1258	240	9	,	,	PUNCT
fueconorg-1258	240	10	zbornik	zbornik	X
fueconorg-1258	240	11	radova	radova	PROPN
fueconorg-1258	240	12	:	:	PUNCT
fueconorg-1258	241	1	raĉunovodstvo	raĉunovodstvo	NOUN
fueconorg-1258	241	2	i	i	PRON
fueconorg-1258	241	3	menadžment	menadžment	INTJ
fueconorg-1258	241	4	privatnog	privatnog	VERB
fueconorg-1258	241	5	i	i	PRON
fueconorg-1258	241	6	javnog	javnog	NOUN
fueconorg-1258	241	7	sektora	sektora	NOUN
fueconorg-1258	241	8	(	(	PUNCT
fueconorg-1258	241	9	ur	ur	INTJ
fueconorg-1258	241	10	.	.	PROPN
fueconorg-1258	241	11	stojanović	stojanović	PROPN
fueconorg-1258	241	12	,	,	PUNCT
fueconorg-1258	241	13	r.	r.	PROPN
fueconorg-1258	241	14	)	)	PUNCT
fueconorg-1258	241	15	,	,	PUNCT
fueconorg-1258	241	16	beograd	beograd	PROPN
fueconorg-1258	241	17	:	:	PUNCT
fueconorg-1258	241	18	srrs	srrs	NOUN
fueconorg-1258	241	19	,	,	PUNCT
fueconorg-1258	241	20	178	178	NUM
fueconorg-1258	241	21	-	-	SYM
fueconorg-1258	241	22	190	190	NUM
fueconorg-1258	241	23	.	.	NOUN
fueconorg-1258	242	1	18	18	NUM
fueconorg-1258	242	2	.	.	PUNCT
fueconorg-1258	242	3	novićević	novićević	PROPN
fueconorg-1258	242	4	,	,	PUNCT
fueconorg-1258	242	5	b.	b.	PROPN
fueconorg-1258	242	6	(	(	PUNCT
fueconorg-1258	242	7	2009	2009	NUM
fueconorg-1258	242	8	)	)	PUNCT
fueconorg-1258	242	9	,	,	PUNCT
fueconorg-1258	242	10	konvergencija	konvergencija	VERB
fueconorg-1258	242	11	informacionih	informacionih	PROPN
fueconorg-1258	242	12	zahteva	zahteva	PROPN
fueconorg-1258	242	13	raĉunovodstva	raĉunovodstva	NOUN
fueconorg-1258	242	14	i	i	PRON
fueconorg-1258	242	15	operativnog	operativnog	VERB
fueconorg-1258	242	16	menadžmenta	menadžmenta	ADJ
fueconorg-1258	242	17	,	,	PUNCT
fueconorg-1258	242	18	zbornik	zbornik	X
fueconorg-1258	242	19	radova	radova	PROPN
fueconorg-1258	242	20	:	:	PUNCT
fueconorg-1258	243	1	raĉunovodstvo	raĉunovodstvo	NOUN
fueconorg-1258	244	1	i	i	PRON
fueconorg-1258	244	2	poslovne	poslovne	VERB
fueconorg-1258	244	3	finansije	finansije	PROPN
fueconorg-1258	244	4	u	u	PROPN
fueconorg-1258	244	5	savremenim	savremenim	NOUN
fueconorg-1258	244	6	uslovima	uslovima	PROPN
fueconorg-1258	244	7	poslovanja	poslovanja	NOUN
fueconorg-1258	244	8	(	(	PUNCT
fueconorg-1258	244	9	ur	ur	INTJ
fueconorg-1258	244	10	.	.	PROPN
fueconorg-1258	244	11	ĉanak	ĉanak	PROPN
fueconorg-1258	244	12	,	,	PUNCT
fueconorg-1258	244	13	j.	j.	PROPN
fueconorg-1258	244	14	)	)	PUNCT
fueconorg-1258	244	15	,	,	PUNCT
fueconorg-1258	244	16	beograd	beograd	PROPN
fueconorg-1258	244	17	:	:	PUNCT
fueconorg-1258	244	18	srrs	srrs	NOUN
fueconorg-1258	244	19	,	,	PUNCT
fueconorg-1258	244	20	229	229	NUM
fueconorg-1258	244	21	-	-	SYM
fueconorg-1258	244	22	246	246	NUM
fueconorg-1258	244	23	.	.	PUNCT
fueconorg-1258	244	24	19	19	NUM
fueconorg-1258	244	25	.	.	PUNCT
fueconorg-1258	244	26	novićević	novićević	PROPN
fueconorg-1258	244	27	,	,	PUNCT
fueconorg-1258	244	28	b.	b.	PROPN
fueconorg-1258	244	29	(	(	PUNCT
fueconorg-1258	244	30	2005	2005	NUM
fueconorg-1258	244	31	)	)	PUNCT
fueconorg-1258	244	32	,	,	PUNCT
fueconorg-1258	244	33	upravljaĉko	upravljaĉko	NOUN
fueconorg-1258	244	34	raĉunovodstvo	raĉunovodstvo	NOUN
fueconorg-1258	244	35	–	–	PUNCT
fueconorg-1258	244	36	budžetska	budžetska	PROPN
fueconorg-1258	244	37	kontrola	kontrola	PROPN
fueconorg-1258	244	38	,	,	PUNCT
fueconorg-1258	244	39	ekonomski	ekonomski	NOUN
fueconorg-1258	244	40	fakultet	fakultet	NOUN
fueconorg-1258	244	41	u	u	PROPN
fueconorg-1258	244	42	nišu	nišu	PROPN
fueconorg-1258	244	43	.	.	PROPN
fueconorg-1258	245	1	20	20	NUM
fueconorg-1258	245	2	.	.	X
fueconorg-1258	245	3	skaerbeak	skaerbeak	NOUN
fueconorg-1258	245	4	,	,	PUNCT
fueconorg-1258	245	5	p.	p.	NOUN
fueconorg-1258	245	6	,	,	PUNCT
fueconorg-1258	245	7	tryggestad	tryggestad	PROPN
fueconorg-1258	245	8	,	,	PUNCT
fueconorg-1258	245	9	k.	k.	PROPN
fueconorg-1258	245	10	(	(	PUNCT
fueconorg-1258	245	11	2010	2010	NUM
fueconorg-1258	245	12	)	)	PUNCT
fueconorg-1258	245	13	,	,	PUNCT
fueconorg-1258	245	14	the	the	DET
fueconorg-1258	245	15	role	role	NOUN
fueconorg-1258	245	16	of	of	ADP
fueconorg-1258	245	17	accounting	accounting	NOUN
fueconorg-1258	245	18	devices	device	NOUN
fueconorg-1258	245	19	in	in	ADP
fueconorg-1258	245	20	performing	perform	VERB
fueconorg-1258	245	21	corporate	corporate	ADJ
fueconorg-1258	245	22	strategy	strategy	NOUN
fueconorg-1258	245	23	,	,	PUNCT
fueconorg-1258	245	24	accounting	accounting	NOUN
fueconorg-1258	245	25	,	,	PUNCT
fueconorg-1258	245	26	organizations	organization	NOUN
fueconorg-1258	245	27	and	and	CCONJ
fueconorg-1258	245	28	society	society	NOUN
fueconorg-1258	245	29	,	,	PUNCT
fueconorg-1258	245	30	35(1):108	35(1):108	NUM
fueconorg-1258	245	31	-	-	SYM
fueconorg-1258	245	32	124	124	NUM
fueconorg-1258	245	33	.	.	PUNCT
fueconorg-1258	246	1	21	21	NUM
fueconorg-1258	246	2	.	.	PUNCT
fueconorg-1258	247	1	porter	porter	NOUN
fueconorg-1258	247	2	,	,	PUNCT
fueconorg-1258	247	3	m.	m.	NOUN
fueconorg-1258	247	4	(	(	PUNCT
fueconorg-1258	247	5	1996	1996	NUM
fueconorg-1258	247	6	)	)	PUNCT
fueconorg-1258	247	7	,	,	PUNCT
fueconorg-1258	247	8	what	what	PRON
fueconorg-1258	247	9	is	be	AUX
fueconorg-1258	247	10	strategy	strategy	NOUN
fueconorg-1258	247	11	,	,	PUNCT
fueconorg-1258	247	12	harward	harward	ADJ
fueconorg-1258	247	13	business	business	NOUN
fueconorg-1258	247	14	review	review	PROPN
fueconorg-1258	247	15	,	,	PUNCT
fueconorg-1258	247	16	74(60):61	74(60):61	NUM
fueconorg-1258	247	17	-	-	SYM
fueconorg-1258	247	18	78	78	NUM
fueconorg-1258	247	19	.	.	PUNCT
fueconorg-1258	248	1	22	22	NUM
fueconorg-1258	248	2	.	.	PUNCT
fueconorg-1258	249	1	todorović	todorović	PROPN
fueconorg-1258	249	2	,	,	PUNCT
fueconorg-1258	249	3	m.	m.	NOUN
fueconorg-1258	249	4	(	(	PUNCT
fueconorg-1258	249	5	2014	2014	NUM
fueconorg-1258	249	6	)	)	PUNCT
fueconorg-1258	249	7	,	,	PUNCT
fueconorg-1258	249	8	kljuĉni	kljuĉni	PROPN
fueconorg-1258	249	9	aspekti	aspekti	PROPN
fueconorg-1258	249	10	kreiranja	kreiranja	PROPN
fueconorg-1258	250	1	i	i	PRON
fueconorg-1258	250	2	primene	primene	PROPN
fueconorg-1258	250	3	jednaĉina	jednaĉina	VERB
fueconorg-1258	250	4	vremena	vremena	PROPN
fueconorg-1258	250	5	u	u	PROPN
fueconorg-1258	250	6	obraĉunu	obraĉunu	ADJ
fueconorg-1258	250	7	troškova	troškova	PROPN
fueconorg-1258	250	8	,	,	PUNCT
fueconorg-1258	250	9	ekonomski	ekonomski	NOUN
fueconorg-1258	250	10	horizonti	horizonti	PROPN
fueconorg-1258	250	11	,	,	PUNCT
fueconorg-1258	250	12	16(3):253	16(3):253	ADJ
fueconorg-1258	250	13	-	-	PUNCT
fueconorg-1258	250	14	264	264	NUM
fueconorg-1258	250	15	.	.	PUNCT
fueconorg-1258	250	16	time	time	NOUN
fueconorg-1258	250	17	driven	drive	VERB
fueconorg-1258	250	18	activity	activity	NOUN
fueconorg-1258	250	19	-	-	PUNCT
fueconorg-1258	250	20	based	base	VERB
fueconorg-1258	250	21	costing	costing	NOUN
fueconorg-1258	250	22	as	as	ADP
fueconorg-1258	250	23	a	a	DET
fueconorg-1258	250	24	tool	tool	NOUN
fueconorg-1258	250	25	of	of	ADP
fueconorg-1258	250	26	building	build	VERB
fueconorg-1258	250	27	integrated	integrate	VERB
fueconorg-1258	250	28	management	management	NOUN
fueconorg-1258	250	29	system	system	NOUN
fueconorg-1258	250	30	57	57	NUM
fueconorg-1258	250	31	tdabc	tdabc	PROPN
fueconorg-1258	250	32	kao	kao	PROPN
fueconorg-1258	250	33	instrument	instrument	PROPN
fueconorg-1258	250	34	izgradnje	izgradnje	PROPN
fueconorg-1258	250	35	integrisanog	integrisanog	PROPN
fueconorg-1258	250	36	sistema	sistema	PROPN
fueconorg-1258	250	37	upravljanja	upravljanja	PROPN
fueconorg-1258	250	38	realizacija	realizacija	PROPN
fueconorg-1258	250	39	definisanih	definisanih	PROPN
fueconorg-1258	250	40	strategija	strategija	PROPN
fueconorg-1258	251	1	i	i	PRON
fueconorg-1258	251	2	postizanje	postizanje	VERB
fueconorg-1258	251	3	operativne	operativne	ADV
fueconorg-1258	251	4	izvrsnosti	izvrsnosti	PROPN
fueconorg-1258	251	5	neraskidivo	neraskidivo	PROPN
fueconorg-1258	251	6	su	su	PROPN
fueconorg-1258	251	7	povezani	povezani	PROPN
fueconorg-1258	251	8	i	i	PRON
fueconorg-1258	251	9	podjednako	podjednako	PROPN
fueconorg-1258	251	10	važni	važni	VERB
fueconorg-1258	251	11	za	za	PROPN
fueconorg-1258	251	12	postizanje	postizanje	PROPN
fueconorg-1258	251	13	vrhunskih	vrhunskih	PROPN
fueconorg-1258	251	14	performansi	performansi	PROPN
fueconorg-1258	251	15	preduzeća	preduzeća	ADV
fueconorg-1258	251	16	.	.	PUNCT
fueconorg-1258	252	1	postizanje	postizanje	PROPN
fueconorg-1258	252	2	uspeha	uspeha	ADP
fueconorg-1258	252	3	u	u	PROPN
fueconorg-1258	252	4	okviru	okviru	PROPN
fueconorg-1258	252	5	oba	oba	PROPN
fueconorg-1258	252	6	ova	ova	PROPN
fueconorg-1258	252	7	vitalna	vitalna	PROPN
fueconorg-1258	252	8	upravljačka	upravljačka	ADJ
fueconorg-1258	252	9	procesa	procesa	NOUN
fueconorg-1258	252	10	,	,	PUNCT
fueconorg-1258	252	11	strategijskom	strategijskom	VERB
fueconorg-1258	252	12	i	i	PRON
fueconorg-1258	252	13	operativnom	operativnom	PROPN
fueconorg-1258	252	14	,	,	PUNCT
fueconorg-1258	252	15	i	i	PRON
fueconorg-1258	252	16	upravljanje	upravljanje	ADJ
fueconorg-1258	252	17	preduzećem	preduzećem	PROPN
fueconorg-1258	252	18	generalno	generalno	PROPN
fueconorg-1258	252	19	,	,	PUNCT
fueconorg-1258	252	20	zahteva	zahteva	PROPN
fueconorg-1258	252	21	izgradnju	izgradnju	VERB
fueconorg-1258	252	22	i	i	PRON
fueconorg-1258	252	23	primenu	primenu	PROPN
fueconorg-1258	252	24	integrisanog	integrisanog	NOUN
fueconorg-1258	252	25	pristupa	pristupa	NOUN
fueconorg-1258	252	26	,	,	PUNCT
fueconorg-1258	253	1	a	a	DET
fueconorg-1258	253	2	u	u	PROPN
fueconorg-1258	253	3	vezi	vezi	PROPN
fueconorg-1258	253	4	sa	sa	PROPN
fueconorg-1258	253	5	čim	čim	PROPN
fueconorg-1258	254	1	su	su	PROPN
fueconorg-1258	254	2	u	u	PROPN
fueconorg-1258	254	3	teoriji	teoriji	NOUN
fueconorg-1258	254	4	i	i	PRON
fueconorg-1258	254	5	praksi	praksi	NOUN
fueconorg-1258	254	6	razvijeni	razvijeni	PROPN
fueconorg-1258	254	7	različiti	različiti	PROPN
fueconorg-1258	254	8	pristupi	pristupi	PROPN
fueconorg-1258	254	9	.	.	PUNCT
fueconorg-1258	255	1	cilj	cilj	ADJ
fueconorg-1258	255	2	ovog	ovog	PROPN
fueconorg-1258	255	3	rada	rada	PROPN
fueconorg-1258	255	4	je	je	PROPN
fueconorg-1258	255	5	sagledavanje	sagledavanje	PROPN
fueconorg-1258	255	6	mogućnosti	mogućnosti	PROPN
fueconorg-1258	255	7	za	za	PROPN
fueconorg-1258	255	8	primenu	primenu	PROPN
fueconorg-1258	255	9	obračuna	obračuna	PROPN
fueconorg-1258	255	10	troškova	troškova	PROPN
fueconorg-1258	255	11	po	po	PROPN
fueconorg-1258	255	12	aktivnostima	aktivnostima	VERB
fueconorg-1258	255	13	zasnovanog	zasnovanog	NOUN
fueconorg-1258	255	14	na	na	ADP
fueconorg-1258	255	15	vremenu	vremenu	PROPN
fueconorg-1258	255	16	(	(	PUNCT
fueconorg-1258	255	17	time	time	NOUN
fueconorg-1258	255	18	driven	drive	VERB
fueconorg-1258	255	19	activity	activity	NOUN
fueconorg-1258	255	20	based	base	VERB
fueconorg-1258	255	21	costing	cost	VERB
fueconorg-1258	255	22	tdabc	tdabc	NUM
fueconorg-1258	255	23	)	)	PUNCT
fueconorg-1258	255	24	u	u	PROPN
fueconorg-1258	255	25	funkciji	funkciji	PROPN
fueconorg-1258	255	26	povezivanja	povezivanja	NOUN
fueconorg-1258	255	27	strategijskog	strategijskog	INTJ
fueconorg-1258	256	1	i	i	PRON
fueconorg-1258	256	2	operativnog	operativnog	PROPN
fueconorg-1258	256	3	upravljanja	upravljanja	PROPN
fueconorg-1258	256	4	.	.	PROPN
fueconorg-1258	257	1	analiza	analiza	PROPN
fueconorg-1258	257	2	je	je	PROPN
fueconorg-1258	257	3	pokazala	pokazala	PROPN
fueconorg-1258	257	4	da	da	PROPN
fueconorg-1258	257	5	tdabc	tdabc	PROPN
fueconorg-1258	257	6	poseduje	poseduje	PROPN
fueconorg-1258	257	7	izuzetne	izuzetne	PROPN
fueconorg-1258	257	8	performanse	performanse	NOUN
fueconorg-1258	257	9	za	za	PROPN
fueconorg-1258	257	10	primenu	primenu	PROPN
fueconorg-1258	257	11	,	,	PUNCT
fueconorg-1258	257	12	kako	kako	PROPN
fueconorg-1258	257	13	u	u	PROPN
fueconorg-1258	257	14	sferi	sferi	PROPN
fueconorg-1258	257	15	strategijskog	strategijskog	INTJ
fueconorg-1258	258	1	i	i	PRON
fueconorg-1258	258	2	operativnog	operativnog	VERB
fueconorg-1258	258	3	upravljanja	upravljanja	ADJ
fueconorg-1258	258	4	pojedinačno	pojedinačno	NOUN
fueconorg-1258	258	5	,	,	PUNCT
fueconorg-1258	258	6	tako	tako	PROPN
fueconorg-1258	258	7	i	i	PROPN
fueconorg-1258	258	8	još	još	PROPN
fueconorg-1258	258	9	značajnije	značajnije	PROPN
fueconorg-1258	258	10	,	,	PUNCT
fueconorg-1258	258	11	u	u	PROPN
fueconorg-1258	258	12	domenu	domenu	PROPN
fueconorg-1258	258	13	njihovog	njihovog	PROPN
fueconorg-1258	258	14	integrisanja	integrisanja	PROPN
fueconorg-1258	258	15	.	.	PUNCT
fueconorg-1258	259	1	kljuĉne	kljuĉne	PROPN
fueconorg-1258	259	2	reĉi	reĉi	PROPN
fueconorg-1258	259	3	:	:	PUNCT
fueconorg-1258	259	4	strategijsko	strategijsko	PROPN
fueconorg-1258	259	5	i	i	PRON
fueconorg-1258	259	6	operativno	operativno	AUX
fueconorg-1258	259	7	upravljanje	upravljanje	PROPN
fueconorg-1258	259	8	,	,	PUNCT
fueconorg-1258	259	9	merenje	merenje	PROPN
fueconorg-1258	259	10	performansi	performansi	PROPN
fueconorg-1258	259	11	,	,	PUNCT
fueconorg-1258	259	12	računovodstvo	računovodstvo	PROPN
fueconorg-1258	259	13	troškova	troškova	PROPN
fueconorg-1258	259	14	,	,	PUNCT
fueconorg-1258	259	15	obračun	obračun	PROPN
fueconorg-1258	259	16	troškova	troškova	PROPN
fueconorg-1258	259	17	po	po	PROPN
fueconorg-1258	259	18	aktivnostima	aktivnostima	PROPN
fueconorg-1258	259	19	zasnovan	zasnovan	PROPN
fueconorg-1258	259	20	na	na	PROPN
fueconorg-1258	259	21	vremenu	vremenu	PROPN
fueconorg-1258	259	22	(	(	PUNCT
fueconorg-1258	259	23	tdabc	tdabc	PROPN
fueconorg-1258	259	24	)	)	PUNCT
fueconorg-1258	259	25	.	.	PUNCT