id	sid	tid	token	lemma	pos
fueconorg-3007	1	1	plane	plane	NOUN
fueconorg-3007	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-3007	1	3	waves	wave	NOUN
fueconorg-3007	1	4	in	in	ADP
fueconorg-3007	1	5	infinite	infinite	ADJ
fueconorg-3007	1	6	half	half	ADJ
fueconorg-3007	1	7	-	-	PUNCT
fueconorg-3007	1	8	space	space	NOUN
fueconorg-3007	1	9	caused	cause	VERB
fueconorg-3007	1	10	facta	facta	PROPN
fueconorg-3007	1	11	universitatis	universitatis	PROPN
fueconorg-3007	1	12	series	series	NOUN
fueconorg-3007	1	13	:	:	PUNCT
fueconorg-3007	1	14	economics	economic	NOUN
fueconorg-3007	1	15	and	and	CCONJ
fueconorg-3007	1	16	organization	organization	NOUN
fueconorg-3007	1	17	vol	vol	NOUN
fueconorg-3007	1	18	.	.	PROPN
fueconorg-3007	2	1	14	14	NUM
fueconorg-3007	2	2	,	,	PUNCT
fueconorg-3007	2	3	no	no	DET
fueconorg-3007	2	4	4	4	NUM
fueconorg-3007	2	5	,	,	PUNCT
fueconorg-3007	2	6	2017	2017	NUM
fueconorg-3007	2	7	,	,	PUNCT
fueconorg-3007	2	8	pp	pp	ADJ
fueconorg-3007	2	9	.	.	PUNCT
fueconorg-3007	3	1	307	307	NUM
fueconorg-3007	3	2	319	319	NUM
fueconorg-3007	4	1	https://doi.org/10.22190/fueo1704307n	https://doi.org/10.22190/fueo1704307n	X
fueconorg-3007	4	2	review	review	NOUN
fueconorg-3007	4	3	paper	paper	NOUN
fueconorg-3007	4	4	suitability	suitability	NOUN
fueconorg-3007	4	5	of	of	ADP
fueconorg-3007	4	6	activity	activity	NOUN
fueconorg-3007	4	7	–	–	PUNCT
fueconorg-3007	4	8	based	base	VERB
fueconorg-3007	4	9	costing	cost	VERB
fueconorg-3007	4	10	for	for	ADP
fueconorg-3007	4	11	lean	lean	ADJ
fueconorg-3007	4	12	business	business	NOUN
fueconorg-3007	4	13	concept	concept	NOUN
fueconorg-3007	4	14	1	1	NUM
fueconorg-3007	4	15	udc	udc	NOUN
fueconorg-3007	4	16	657.474	657.474	NUM
fueconorg-3007	4	17	bojana	bojana	PROPN
fueconorg-3007	4	18	novićević	novićević	PROPN
fueconorg-3007	4	19	čečević	čečević	PROPN
fueconorg-3007	5	1	,	,	PUNCT
fueconorg-3007	5	2	ljilja	ljilja	PROPN
fueconorg-3007	5	3	antić	antić	PROPN
fueconorg-3007	5	4	university	university	PROPN
fueconorg-3007	5	5	of	of	ADP
fueconorg-3007	5	6	niš	niš	PROPN
fueconorg-3007	5	7	,	,	PUNCT
fueconorg-3007	5	8	faculty	faculty	NOUN
fueconorg-3007	5	9	of	of	ADP
fueconorg-3007	5	10	economics	economic	NOUN
fueconorg-3007	5	11	,	,	PUNCT
fueconorg-3007	5	12	niš	niš	NOUN
fueconorg-3007	5	13	,	,	PUNCT
fueconorg-3007	5	14	serbia	serbia	PROPN
fueconorg-3007	5	15	abstract	abstract	ADJ
fueconorg-3007	5	16	.	.	PUNCT
fueconorg-3007	6	1	lean	lean	ADJ
fueconorg-3007	6	2	business	business	NOUN
fueconorg-3007	6	3	concept	concept	NOUN
fueconorg-3007	6	4	is	be	AUX
fueconorg-3007	6	5	characterized	characterize	VERB
fueconorg-3007	6	6	by	by	ADP
fueconorg-3007	6	7	securing	secure	VERB
fueconorg-3007	6	8	the	the	DET
fueconorg-3007	6	9	required	require	VERB
fueconorg-3007	6	10	customer	customer	NOUN
fueconorg-3007	6	11	value	value	NOUN
fueconorg-3007	6	12	,	,	PUNCT
fueconorg-3007	6	13	quick	quick	ADJ
fueconorg-3007	6	14	product	product	NOUN
fueconorg-3007	6	15	delivery	delivery	NOUN
fueconorg-3007	6	16	,	,	PUNCT
fueconorg-3007	6	17	elimination	elimination	NOUN
fueconorg-3007	6	18	of	of	ADP
fueconorg-3007	6	19	all	all	DET
fueconorg-3007	6	20	forms	form	NOUN
fueconorg-3007	6	21	of	of	ADP
fueconorg-3007	6	22	waste	waste	NOUN
fueconorg-3007	6	23	both	both	PRON
fueconorg-3007	6	24	from	from	ADP
fueconorg-3007	6	25	production	production	NOUN
fueconorg-3007	6	26	and	and	CCONJ
fueconorg-3007	6	27	from	from	ADP
fueconorg-3007	6	28	all	all	DET
fueconorg-3007	6	29	business	business	NOUN
fueconorg-3007	6	30	processes	process	NOUN
fueconorg-3007	6	31	in	in	ADP
fueconorg-3007	6	32	the	the	DET
fueconorg-3007	6	33	company	company	NOUN
fueconorg-3007	6	34	.	.	PUNCT
fueconorg-3007	7	1	in	in	ADP
fueconorg-3007	7	2	order	order	NOUN
fueconorg-3007	7	3	to	to	PART
fueconorg-3007	7	4	successfully	successfully	ADV
fueconorg-3007	7	5	respond	respond	VERB
fueconorg-3007	7	6	to	to	ADP
fueconorg-3007	7	7	such	such	ADJ
fueconorg-3007	7	8	requests	request	NOUN
fueconorg-3007	7	9	,	,	PUNCT
fueconorg-3007	7	10	company	company	NOUN
fueconorg-3007	7	11	managers	manager	NOUN
fueconorg-3007	7	12	need	need	VERB
fueconorg-3007	7	13	an	an	DET
fueconorg-3007	7	14	appropriate	appropriate	ADJ
fueconorg-3007	7	15	information	information	NOUN
fueconorg-3007	7	16	base	base	NOUN
fueconorg-3007	7	17	.	.	PUNCT
fueconorg-3007	8	1	one	one	NUM
fueconorg-3007	8	2	of	of	ADP
fueconorg-3007	8	3	the	the	DET
fueconorg-3007	8	4	possible	possible	ADJ
fueconorg-3007	8	5	information	information	NOUN
fueconorg-3007	8	6	bases	basis	NOUN
fueconorg-3007	8	7	is	be	AUX
fueconorg-3007	8	8	activity	activity	NOUN
fueconorg-3007	8	9	-	-	PUNCT
fueconorg-3007	8	10	based	base	VERB
fueconorg-3007	8	11	costing	costing	NOUN
fueconorg-3007	8	12	.	.	PUNCT
fueconorg-3007	9	1	the	the	DET
fueconorg-3007	9	2	paper	paper	NOUN
fueconorg-3007	9	3	deals	deal	VERB
fueconorg-3007	9	4	with	with	ADP
fueconorg-3007	9	5	the	the	DET
fueconorg-3007	9	6	issue	issue	NOUN
fueconorg-3007	9	7	of	of	ADP
fueconorg-3007	9	8	application	application	NOUN
fueconorg-3007	9	9	and	and	CCONJ
fueconorg-3007	9	10	suitability	suitability	NOUN
fueconorg-3007	9	11	of	of	ADP
fueconorg-3007	9	12	activity	activity	NOUN
fueconorg-3007	9	13	-	-	PUNCT
fueconorg-3007	9	14	based	base	VERB
fueconorg-3007	9	15	costing	costing	NOUN
fueconorg-3007	9	16	for	for	ADP
fueconorg-3007	9	17	lean	lean	ADJ
fueconorg-3007	9	18	business	business	NOUN
fueconorg-3007	9	19	concept	concept	NOUN
fueconorg-3007	9	20	.	.	PUNCT
fueconorg-3007	10	1	key	key	ADJ
fueconorg-3007	10	2	words	word	NOUN
fueconorg-3007	10	3	.	.	PUNCT
fueconorg-3007	11	1	lean	lean	ADJ
fueconorg-3007	11	2	concept	concept	NOUN
fueconorg-3007	11	3	,	,	PUNCT
fueconorg-3007	11	4	activity	activity	NOUN
fueconorg-3007	11	5	-	-	PUNCT
fueconorg-3007	11	6	based	base	VERB
fueconorg-3007	11	7	costing	costing	NOUN
fueconorg-3007	11	8	,	,	PUNCT
fueconorg-3007	11	9	elimination	elimination	NOUN
fueconorg-3007	11	10	of	of	ADP
fueconorg-3007	11	11	waste	waste	NOUN
fueconorg-3007	11	12	,	,	PUNCT
fueconorg-3007	11	13	performance	performance	NOUN
fueconorg-3007	11	14	measurement	measurement	NOUN
fueconorg-3007	11	15	jel	jel	PROPN
fueconorg-3007	11	16	classification	classification	PROPN
fueconorg-3007	11	17	:	:	PUNCT
fueconorg-3007	11	18	m	m	VERB
fueconorg-3007	11	19	41	41	NUM
fueconorg-3007	11	20	introduction	introduction	NOUN
fueconorg-3007	11	21	application	application	NOUN
fueconorg-3007	11	22	of	of	ADP
fueconorg-3007	11	23	lean	lean	ADJ
fueconorg-3007	11	24	business	business	NOUN
fueconorg-3007	11	25	concept	concept	NOUN
fueconorg-3007	11	26	began	begin	VERB
fueconorg-3007	11	27	in	in	ADP
fueconorg-3007	11	28	the	the	DET
fueconorg-3007	11	29	last	last	ADJ
fueconorg-3007	11	30	decades	decade	NOUN
fueconorg-3007	11	31	of	of	ADP
fueconorg-3007	11	32	the	the	DET
fueconorg-3007	11	33	20	20	NUM
fueconorg-3007	11	34	th	th	NUM
fueconorg-3007	11	35	century	century	NOUN
fueconorg-3007	11	36	.	.	PUNCT
fueconorg-3007	12	1	however	however	ADV
fueconorg-3007	12	2	,	,	PUNCT
fueconorg-3007	12	3	the	the	DET
fueconorg-3007	12	4	earliest	early	ADJ
fueconorg-3007	12	5	examples	example	NOUN
fueconorg-3007	12	6	and	and	CCONJ
fueconorg-3007	12	7	postulates	postulate	NOUN
fueconorg-3007	12	8	of	of	ADP
fueconorg-3007	12	9	lean	lean	ADJ
fueconorg-3007	12	10	business	business	NOUN
fueconorg-3007	12	11	concept	concept	NOUN
fueconorg-3007	12	12	date	date	NOUN
fueconorg-3007	12	13	back	back	ADV
fueconorg-3007	12	14	to	to	ADP
fueconorg-3007	12	15	1855	1855	NUM
fueconorg-3007	12	16	.	.	PUNCT
fueconorg-3007	13	1	specifically	specifically	ADV
fueconorg-3007	13	2	,	,	PUNCT
fueconorg-3007	13	3	a	a	DET
fueconorg-3007	13	4	weapons	weapon	NOUN
fueconorg-3007	13	5	warehouse	warehouse	NOUN
fueconorg-3007	13	6	recorded	record	VERB
fueconorg-3007	13	7	a	a	DET
fueconorg-3007	13	8	single	single	ADJ
fueconorg-3007	13	9	piece	piece	NOUN
fueconorg-3007	13	10	flow	flow	NOUN
fueconorg-3007	13	11	.	.	PUNCT
fueconorg-3007	14	1	since	since	SCONJ
fueconorg-3007	14	2	then	then	ADV
fueconorg-3007	14	3	,	,	PUNCT
fueconorg-3007	14	4	lean	lean	ADJ
fueconorg-3007	14	5	business	business	NOUN
fueconorg-3007	14	6	concept	concept	NOUN
fueconorg-3007	14	7	has	have	AUX
fueconorg-3007	14	8	evolved	evolve	VERB
fueconorg-3007	14	9	and	and	CCONJ
fueconorg-3007	14	10	today	today	NOUN
fueconorg-3007	14	11	represents	represent	VERB
fueconorg-3007	14	12	the	the	DET
fueconorg-3007	14	13	leading	lead	VERB
fueconorg-3007	14	14	business	business	NOUN
fueconorg-3007	14	15	paradigm	paradigm	NOUN
fueconorg-3007	14	16	of	of	ADP
fueconorg-3007	14	17	modern	modern	ADJ
fueconorg-3007	14	18	companies	company	NOUN
fueconorg-3007	14	19	.	.	PUNCT
fueconorg-3007	15	1	lean	lean	ADJ
fueconorg-3007	15	2	business	business	NOUN
fueconorg-3007	15	3	concept	concept	NOUN
fueconorg-3007	15	4	includes	include	VERB
fueconorg-3007	15	5	a	a	DET
fueconorg-3007	15	6	business	business	NOUN
fueconorg-3007	15	7	philosophy	philosophy	NOUN
fueconorg-3007	15	8	and	and	CCONJ
fueconorg-3007	15	9	culture	culture	NOUN
fueconorg-3007	15	10	that	that	PRON
fueconorg-3007	15	11	eliminates	eliminate	VERB
fueconorg-3007	15	12	all	all	DET
fueconorg-3007	15	13	forms	form	NOUN
fueconorg-3007	15	14	of	of	ADP
fueconorg-3007	15	15	waste	waste	NOUN
fueconorg-3007	15	16	from	from	ADP
fueconorg-3007	15	17	the	the	DET
fueconorg-3007	15	18	company	company	NOUN
fueconorg-3007	15	19	business	business	NOUN
fueconorg-3007	15	20	flows	flow	VERB
fueconorg-3007	15	21	in	in	ADP
fueconorg-3007	15	22	order	order	NOUN
fueconorg-3007	15	23	to	to	PART
fueconorg-3007	15	24	shorten	shorten	VERB
fueconorg-3007	15	25	the	the	DET
fueconorg-3007	15	26	lead	lead	ADJ
fueconorg-3007	15	27	time	time	NOUN
fueconorg-3007	15	28	.	.	PUNCT
fueconorg-3007	16	1	this	this	PRON
fueconorg-3007	16	2	can	can	AUX
fueconorg-3007	16	3	be	be	AUX
fueconorg-3007	16	4	achieved	achieve	VERB
fueconorg-3007	16	5	by	by	ADP
fueconorg-3007	16	6	performing	perform	VERB
fueconorg-3007	16	7	value	value	NOUN
fueconorg-3007	16	8	-	-	PUNCT
fueconorg-3007	16	9	added	add	VERB
fueconorg-3007	16	10	activities	activity	NOUN
fueconorg-3007	16	11	in	in	ADP
fueconorg-3007	16	12	the	the	DET
fueconorg-3007	16	13	best	good	ADJ
fueconorg-3007	16	14	possible	possible	ADJ
fueconorg-3007	16	15	way	way	NOUN
fueconorg-3007	16	16	and	and	CCONJ
fueconorg-3007	16	17	constant	constant	ADJ
fueconorg-3007	16	18	business	business	NOUN
fueconorg-3007	16	19	process	process	NOUN
fueconorg-3007	16	20	improvement	improvement	NOUN
fueconorg-3007	16	21	and	and	CCONJ
fueconorg-3007	16	22	employee	employee	NOUN
fueconorg-3007	16	23	development	development	NOUN
fueconorg-3007	16	24	.	.	PUNCT
fueconorg-3007	17	1	the	the	DET
fueconorg-3007	17	2	application	application	NOUN
fueconorg-3007	17	3	of	of	ADP
fueconorg-3007	17	4	the	the	DET
fueconorg-3007	17	5	basic	basic	ADJ
fueconorg-3007	17	6	principles	principle	NOUN
fueconorg-3007	17	7	of	of	ADP
fueconorg-3007	17	8	lean	lean	ADJ
fueconorg-3007	17	9	business	business	NOUN
fueconorg-3007	17	10	concept	concept	NOUN
fueconorg-3007	17	11	brings	bring	VERB
fueconorg-3007	17	12	numerous	numerous	ADJ
fueconorg-3007	17	13	benefits	benefit	NOUN
fueconorg-3007	17	14	both	both	PRON
fueconorg-3007	17	15	at	at	ADP
fueconorg-3007	17	16	operational	operational	ADJ
fueconorg-3007	17	17	and	and	CCONJ
fueconorg-3007	17	18	strategic	strategic	ADJ
fueconorg-3007	17	19	levels	level	NOUN
fueconorg-3007	17	20	.	.	PUNCT
fueconorg-3007	18	1	at	at	ADP
fueconorg-3007	18	2	the	the	DET
fueconorg-3007	18	3	beginning	beginning	NOUN
fueconorg-3007	18	4	of	of	ADP
fueconorg-3007	18	5	the	the	DET
fueconorg-3007	18	6	application	application	NOUN
fueconorg-3007	18	7	of	of	ADP
fueconorg-3007	18	8	lean	lean	ADJ
fueconorg-3007	18	9	business	business	NOUN
fueconorg-3007	18	10	concept	concept	NOUN
fueconorg-3007	18	11	,	,	PUNCT
fueconorg-3007	18	12	only	only	ADV
fueconorg-3007	18	13	operational	operational	ADJ
fueconorg-3007	18	14	improvement	improvement	NOUN
fueconorg-3007	18	15	is	be	AUX
fueconorg-3007	18	16	visible	visible	ADJ
fueconorg-3007	18	17	.	.	PUNCT
fueconorg-3007	19	1	this	this	PRON
fueconorg-3007	19	2	is	be	AUX
fueconorg-3007	19	3	because	because	SCONJ
fueconorg-3007	19	4	strategic	strategic	ADJ
fueconorg-3007	19	5	improvement	improvement	NOUN
fueconorg-3007	19	6	comes	come	VERB
fueconorg-3007	19	7	only	only	ADV
fueconorg-3007	19	8	received	receive	VERB
fueconorg-3007	19	9	june	june	PROPN
fueconorg-3007	19	10	29	29	NUM
fueconorg-3007	19	11	,	,	PUNCT
fueconorg-3007	19	12	2017	2017	NUM
fueconorg-3007	19	13	/	/	PUNCT
fueconorg-3007	19	14	accepted	accept	VERB
fueconorg-3007	19	15	september	september	PROPN
fueconorg-3007	19	16	26	26	NUM
fueconorg-3007	19	17	,	,	PUNCT
fueconorg-3007	19	18	2017	2017	NUM
fueconorg-3007	19	19	corresponding	correspond	VERB
fueconorg-3007	19	20	author	author	NOUN
fueconorg-3007	19	21	:	:	PUNCT
fueconorg-3007	19	22	bojana	bojana	PROPN
fueconorg-3007	19	23	novićević	novićević	PROPN
fueconorg-3007	19	24	ĉeĉević	ĉeĉević	PROPN
fueconorg-3007	19	25	university	university	PROPN
fueconorg-3007	19	26	of	of	ADP
fueconorg-3007	19	27	niš	niš	PROPN
fueconorg-3007	19	28	,	,	PUNCT
fueconorg-3007	19	29	faculty	faculty	NOUN
fueconorg-3007	19	30	of	of	ADP
fueconorg-3007	19	31	economics	economic	NOUN
fueconorg-3007	19	32	,	,	PUNCT
fueconorg-3007	19	33	trg	trg	PROPN
fueconorg-3007	19	34	kralja	kralja	PROPN
fueconorg-3007	19	35	aleksandra	aleksandra	PROPN
fueconorg-3007	19	36	11	11	NUM
fueconorg-3007	19	37	,	,	PUNCT
fueconorg-3007	19	38	18000	18000	NUM
fueconorg-3007	19	39	niš	niš	NOUN
fueconorg-3007	19	40	,	,	PUNCT
fueconorg-3007	19	41	serbia	serbia	PROPN
fueconorg-3007	19	42	e	e	NOUN
fueconorg-3007	19	43	-	-	NOUN
fueconorg-3007	19	44	mail	mail	NOUN
fueconorg-3007	19	45	:	:	PUNCT
fueconorg-3007	19	46	bojana.novicevic@eknfak.ni.ac.rs	bojana.novicevic@eknfak.ni.ac.rs	PROPN
fueconorg-3007	19	47	308	308	NUM
fueconorg-3007	19	48	b.	b.	PROPN
fueconorg-3007	19	49	novićević	novićević	PROPN
fueconorg-3007	19	50	ĉećević	ĉećević	PROPN
fueconorg-3007	19	51	,	,	PUNCT
fueconorg-3007	19	52	lj	lj	PROPN
fueconorg-3007	19	53	.	.	PUNCT
fueconorg-3007	19	54	antić	antić	PROPN
fueconorg-3007	19	55	after	after	ADP
fueconorg-3007	19	56	changing	change	VERB
fueconorg-3007	19	57	the	the	DET
fueconorg-3007	19	58	way	way	NOUN
fueconorg-3007	19	59	of	of	ADP
fueconorg-3007	19	60	thinking	thinking	NOUN
fueconorg-3007	19	61	,	,	PUNCT
fueconorg-3007	19	62	business	business	NOUN
fueconorg-3007	19	63	culture	culture	NOUN
fueconorg-3007	19	64	,	,	PUNCT
fueconorg-3007	19	65	and	and	CCONJ
fueconorg-3007	19	66	working	working	NOUN
fueconorg-3007	19	67	methods	method	NOUN
fueconorg-3007	19	68	,	,	PUNCT
fueconorg-3007	19	69	of	of	ADP
fueconorg-3007	19	70	both	both	DET
fueconorg-3007	19	71	managers	manager	NOUN
fueconorg-3007	19	72	and	and	CCONJ
fueconorg-3007	19	73	executives	executive	NOUN
fueconorg-3007	19	74	.	.	PUNCT
fueconorg-3007	20	1	by	by	ADP
fueconorg-3007	20	2	guiding	guide	VERB
fueconorg-3007	20	3	managers	manager	NOUN
fueconorg-3007	20	4	and	and	CCONJ
fueconorg-3007	20	5	executives	executive	NOUN
fueconorg-3007	20	6	towards	towards	ADP
fueconorg-3007	20	7	reducing	reduce	VERB
fueconorg-3007	20	8	waste	waste	NOUN
fueconorg-3007	20	9	in	in	ADP
fueconorg-3007	20	10	business	business	NOUN
fueconorg-3007	20	11	processes	process	NOUN
fueconorg-3007	20	12	,	,	PUNCT
fueconorg-3007	20	13	operational	operational	ADJ
fueconorg-3007	20	14	improvement	improvement	NOUN
fueconorg-3007	20	15	becomes	become	VERB
fueconorg-3007	20	16	strategic	strategic	ADJ
fueconorg-3007	20	17	.	.	PUNCT
fueconorg-3007	21	1	in	in	ADP
fueconorg-3007	21	2	an	an	DET
fueconorg-3007	21	3	effort	effort	NOUN
fueconorg-3007	21	4	to	to	PART
fueconorg-3007	21	5	adapt	adapt	VERB
fueconorg-3007	21	6	to	to	PART
fueconorg-3007	21	7	lean	lean	VERB
fueconorg-3007	21	8	business	business	NOUN
fueconorg-3007	21	9	concept	concept	NOUN
fueconorg-3007	21	10	and	and	CCONJ
fueconorg-3007	21	11	successfully	successfully	ADV
fueconorg-3007	21	12	respond	respond	VERB
fueconorg-3007	21	13	to	to	ADP
fueconorg-3007	21	14	demands	demand	NOUN
fueconorg-3007	21	15	of	of	ADP
fueconorg-3007	21	16	various	various	ADJ
fueconorg-3007	21	17	stakeholders	stakeholder	NOUN
fueconorg-3007	21	18	,	,	PUNCT
fueconorg-3007	21	19	company	company	NOUN
fueconorg-3007	21	20	managers	manager	NOUN
fueconorg-3007	21	21	change	change	VERB
fueconorg-3007	21	22	their	their	PRON
fueconorg-3007	21	23	production	production	NOUN
fueconorg-3007	21	24	systems	system	NOUN
fueconorg-3007	21	25	,	,	PUNCT
fueconorg-3007	21	26	costing	cost	VERB
fueconorg-3007	21	27	methods	method	NOUN
fueconorg-3007	21	28	,	,	PUNCT
fueconorg-3007	21	29	and	and	CCONJ
fueconorg-3007	21	30	management	management	NOUN
fueconorg-3007	21	31	methods	method	NOUN
fueconorg-3007	21	32	.	.	PUNCT
fueconorg-3007	22	1	one	one	NUM
fueconorg-3007	22	2	of	of	ADP
fueconorg-3007	22	3	the	the	DET
fueconorg-3007	22	4	concepts	concept	NOUN
fueconorg-3007	22	5	that	that	PRON
fueconorg-3007	22	6	can	can	AUX
fueconorg-3007	22	7	be	be	AUX
fueconorg-3007	22	8	successfully	successfully	ADV
fueconorg-3007	22	9	applied	apply	VERB
fueconorg-3007	22	10	in	in	ADP
fueconorg-3007	22	11	the	the	DET
fueconorg-3007	22	12	process	process	NOUN
fueconorg-3007	22	13	of	of	ADP
fueconorg-3007	22	14	continuous	continuous	ADJ
fueconorg-3007	22	15	improvement	improvement	NOUN
fueconorg-3007	22	16	is	be	AUX
fueconorg-3007	22	17	activity	activity	NOUN
fueconorg-3007	22	18	-	-	PUNCT
fueconorg-3007	22	19	based	base	VERB
fueconorg-3007	22	20	costing	costing	NOUN
fueconorg-3007	22	21	.	.	PUNCT
fueconorg-3007	23	1	based	base	VERB
fueconorg-3007	23	2	on	on	ADP
fueconorg-3007	23	3	the	the	DET
fueconorg-3007	23	4	information	information	NOUN
fueconorg-3007	23	5	arising	arise	VERB
fueconorg-3007	23	6	from	from	ADP
fueconorg-3007	23	7	activity	activity	NOUN
fueconorg-3007	23	8	-	-	PUNCT
fueconorg-3007	23	9	based	base	VERB
fueconorg-3007	23	10	costing	costing	NOUN
fueconorg-3007	23	11	,	,	PUNCT
fueconorg-3007	23	12	managers	manager	NOUN
fueconorg-3007	23	13	can	can	AUX
fueconorg-3007	23	14	monitor	monitor	VERB
fueconorg-3007	23	15	product	product	NOUN
fueconorg-3007	23	16	and	and	CCONJ
fueconorg-3007	23	17	service	service	NOUN
fueconorg-3007	23	18	costs	cost	NOUN
fueconorg-3007	23	19	,	,	PUNCT
fueconorg-3007	23	20	assess	assess	VERB
fueconorg-3007	23	21	their	their	PRON
fueconorg-3007	23	22	profitability	profitability	NOUN
fueconorg-3007	23	23	,	,	PUNCT
fueconorg-3007	23	24	and	and	CCONJ
fueconorg-3007	23	25	find	find	VERB
fueconorg-3007	23	26	out	out	ADP
fueconorg-3007	23	27	where	where	SCONJ
fueconorg-3007	23	28	they	they	PRON
fueconorg-3007	23	29	can	can	AUX
fueconorg-3007	23	30	reduce	reduce	VERB
fueconorg-3007	23	31	costs	cost	NOUN
fueconorg-3007	23	32	.	.	PUNCT
fueconorg-3007	24	1	activity	activity	NOUN
fueconorg-3007	24	2	-	-	PUNCT
fueconorg-3007	24	3	based	base	VERB
fueconorg-3007	24	4	costing	costing	NOUN
fueconorg-3007	24	5	finds	find	VERB
fueconorg-3007	24	6	its	its	PRON
fueconorg-3007	24	7	conceptual	conceptual	ADJ
fueconorg-3007	24	8	basis	basis	NOUN
fueconorg-3007	24	9	in	in	ADP
fueconorg-3007	24	10	activities	activity	NOUN
fueconorg-3007	24	11	carried	carry	VERB
fueconorg-3007	24	12	out	out	ADP
fueconorg-3007	24	13	in	in	ADP
fueconorg-3007	24	14	a	a	DET
fueconorg-3007	24	15	company	company	NOUN
fueconorg-3007	24	16	,	,	PUNCT
fueconorg-3007	24	17	and	and	CCONJ
fueconorg-3007	24	18	for	for	ADP
fueconorg-3007	24	19	the	the	DET
fueconorg-3007	24	20	allocation	allocation	NOUN
fueconorg-3007	24	21	of	of	ADP
fueconorg-3007	24	22	the	the	DET
fueconorg-3007	24	23	increased	increase	VERB
fueconorg-3007	24	24	mass	mass	NOUN
fueconorg-3007	24	25	of	of	ADP
fueconorg-3007	24	26	overhead	overhead	ADJ
fueconorg-3007	24	27	costs	cost	NOUN
fueconorg-3007	24	28	,	,	PUNCT
fueconorg-3007	24	29	they	they	PRON
fueconorg-3007	24	30	use	use	VERB
fueconorg-3007	24	31	adequate	adequate	ADJ
fueconorg-3007	24	32	bases	basis	NOUN
fueconorg-3007	24	33	,	,	PUNCT
fueconorg-3007	24	34	both	both	CCONJ
fueconorg-3007	24	35	those	those	PRON
fueconorg-3007	24	36	related	relate	VERB
fueconorg-3007	24	37	to	to	ADP
fueconorg-3007	24	38	the	the	DET
fueconorg-3007	24	39	physical	physical	ADJ
fueconorg-3007	24	40	volume	volume	NOUN
fueconorg-3007	24	41	of	of	ADP
fueconorg-3007	24	42	production	production	NOUN
fueconorg-3007	24	43	,	,	PUNCT
fueconorg-3007	24	44	and	and	CCONJ
fueconorg-3007	24	45	those	those	PRON
fueconorg-3007	24	46	that	that	PRON
fueconorg-3007	24	47	do	do	AUX
fueconorg-3007	24	48	not	not	PART
fueconorg-3007	24	49	relate	relate	VERB
fueconorg-3007	24	50	to	to	ADP
fueconorg-3007	24	51	the	the	DET
fueconorg-3007	24	52	physical	physical	ADJ
fueconorg-3007	24	53	volume	volume	NOUN
fueconorg-3007	24	54	of	of	ADP
fueconorg-3007	24	55	production	production	NOUN
fueconorg-3007	24	56	,	,	PUNCT
fueconorg-3007	24	57	which	which	PRON
fueconorg-3007	24	58	leads	lead	VERB
fueconorg-3007	24	59	to	to	ADP
fueconorg-3007	24	60	more	more	ADV
fueconorg-3007	24	61	precise	precise	ADJ
fueconorg-3007	24	62	costing	costing	NOUN
fueconorg-3007	24	63	.	.	PUNCT
fueconorg-3007	25	1	a	a	DET
fueconorg-3007	25	2	particularly	particularly	ADV
fueconorg-3007	25	3	important	important	ADJ
fueconorg-3007	25	4	aspect	aspect	NOUN
fueconorg-3007	25	5	of	of	ADP
fueconorg-3007	25	6	this	this	DET
fueconorg-3007	25	7	costing	cost	VERB
fueconorg-3007	25	8	system	system	NOUN
fueconorg-3007	25	9	is	be	AUX
fueconorg-3007	25	10	the	the	DET
fueconorg-3007	25	11	ability	ability	NOUN
fueconorg-3007	25	12	to	to	PART
fueconorg-3007	25	13	identify	identify	VERB
fueconorg-3007	25	14	and	and	CCONJ
fueconorg-3007	25	15	eliminate	eliminate	VERB
fueconorg-3007	25	16	non	non	ADJ
fueconorg-3007	25	17	-	-	ADJ
fueconorg-3007	25	18	value	value	ADJ
fueconorg-3007	25	19	-	-	PUNCT
fueconorg-3007	25	20	added	add	VERB
fueconorg-3007	25	21	activities	activity	NOUN
fueconorg-3007	25	22	,	,	PUNCT
fueconorg-3007	25	23	which	which	PRON
fueconorg-3007	25	24	increase	increase	VERB
fueconorg-3007	25	25	costs	cost	NOUN
fueconorg-3007	25	26	and	and	CCONJ
fueconorg-3007	25	27	time	time	NOUN
fueconorg-3007	25	28	necessary	necessary	ADJ
fueconorg-3007	25	29	for	for	SCONJ
fueconorg-3007	25	30	the	the	DET
fueconorg-3007	25	31	product	product	NOUN
fueconorg-3007	25	32	to	to	PART
fueconorg-3007	25	33	be	be	AUX
fueconorg-3007	25	34	produced	produce	VERB
fueconorg-3007	25	35	or	or	CCONJ
fueconorg-3007	25	36	service	service	NOUN
fueconorg-3007	25	37	delivered	deliver	VERB
fueconorg-3007	25	38	.	.	PUNCT
fueconorg-3007	26	1	in	in	ADP
fueconorg-3007	26	2	this	this	DET
fueconorg-3007	26	3	regard	regard	NOUN
fueconorg-3007	26	4	,	,	PUNCT
fueconorg-3007	26	5	the	the	DET
fueconorg-3007	26	6	paper	paper	NOUN
fueconorg-3007	26	7	is	be	AUX
fueconorg-3007	26	8	divided	divide	VERB
fueconorg-3007	26	9	into	into	ADP
fueconorg-3007	26	10	three	three	NUM
fueconorg-3007	26	11	parts	part	NOUN
fueconorg-3007	26	12	.	.	PUNCT
fueconorg-3007	27	1	the	the	DET
fueconorg-3007	27	2	first	first	ADJ
fueconorg-3007	27	3	part	part	NOUN
fueconorg-3007	27	4	of	of	ADP
fueconorg-3007	27	5	the	the	DET
fueconorg-3007	27	6	paper	paper	NOUN
fueconorg-3007	27	7	points	point	NOUN
fueconorg-3007	27	8	to	to	ADP
fueconorg-3007	27	9	the	the	DET
fueconorg-3007	27	10	essence	essence	NOUN
fueconorg-3007	27	11	of	of	ADP
fueconorg-3007	27	12	lean	lean	ADJ
fueconorg-3007	27	13	business	business	NOUN
fueconorg-3007	27	14	concept	concept	NOUN
fueconorg-3007	27	15	and	and	CCONJ
fueconorg-3007	27	16	the	the	DET
fueconorg-3007	27	17	model	model	NOUN
fueconorg-3007	27	18	that	that	PRON
fueconorg-3007	27	19	should	should	AUX
fueconorg-3007	27	20	be	be	AUX
fueconorg-3007	27	21	established	establish	VERB
fueconorg-3007	27	22	in	in	ADP
fueconorg-3007	27	23	the	the	DET
fueconorg-3007	27	24	company	company	NOUN
fueconorg-3007	27	25	in	in	ADP
fueconorg-3007	27	26	order	order	NOUN
fueconorg-3007	27	27	to	to	PART
fueconorg-3007	27	28	achieve	achieve	VERB
fueconorg-3007	27	29	a	a	DET
fueconorg-3007	27	30	competitive	competitive	ADJ
fueconorg-3007	27	31	advantage	advantage	NOUN
fueconorg-3007	27	32	.	.	PUNCT
fueconorg-3007	28	1	the	the	DET
fueconorg-3007	28	2	second	second	ADJ
fueconorg-3007	28	3	part	part	NOUN
fueconorg-3007	28	4	of	of	ADP
fueconorg-3007	28	5	the	the	DET
fueconorg-3007	28	6	paper	paper	NOUN
fueconorg-3007	28	7	presents	present	VERB
fueconorg-3007	28	8	the	the	DET
fueconorg-3007	28	9	basic	basic	ADJ
fueconorg-3007	28	10	characteristics	characteristic	NOUN
fueconorg-3007	28	11	of	of	ADP
fueconorg-3007	28	12	the	the	DET
fueconorg-3007	28	13	original	original	ADJ
fueconorg-3007	28	14	activity	activity	NOUN
fueconorg-3007	28	15	-	-	PUNCT
fueconorg-3007	28	16	based	base	VERB
fueconorg-3007	28	17	costing	costing	NOUN
fueconorg-3007	28	18	concept	concept	NOUN
fueconorg-3007	28	19	.	.	PUNCT
fueconorg-3007	29	1	finally	finally	ADV
fueconorg-3007	29	2	,	,	PUNCT
fueconorg-3007	29	3	similarities	similarity	NOUN
fueconorg-3007	29	4	and	and	CCONJ
fueconorg-3007	29	5	differences	difference	NOUN
fueconorg-3007	29	6	between	between	ADP
fueconorg-3007	29	7	activity	activity	NOUN
fueconorg-3007	29	8	-	-	PUNCT
fueconorg-3007	29	9	based	base	VERB
fueconorg-3007	29	10	costing	costing	NOUN
fueconorg-3007	29	11	and	and	CCONJ
fueconorg-3007	29	12	lean	lean	ADJ
fueconorg-3007	29	13	business	business	NOUN
fueconorg-3007	29	14	concept	concept	NOUN
fueconorg-3007	29	15	are	be	AUX
fueconorg-3007	29	16	highlighted	highlight	VERB
fueconorg-3007	29	17	.	.	PUNCT
fueconorg-3007	30	1	1	1	X
fueconorg-3007	30	2	.	.	X
fueconorg-3007	30	3	the	the	DET
fueconorg-3007	30	4	essence	essence	NOUN
fueconorg-3007	30	5	of	of	ADP
fueconorg-3007	30	6	business	business	NOUN
fueconorg-3007	30	7	concept	concept	NOUN
fueconorg-3007	30	8	the	the	DET
fueconorg-3007	30	9	term	term	NOUN
fueconorg-3007	30	10	lean	lean	ADJ
fueconorg-3007	30	11	business	business	NOUN
fueconorg-3007	30	12	concept	concept	NOUN
fueconorg-3007	30	13	is	be	AUX
fueconorg-3007	30	14	used	use	VERB
fueconorg-3007	30	15	in	in	ADP
fueconorg-3007	30	16	the	the	DET
fueconorg-3007	30	17	business	business	NOUN
fueconorg-3007	30	18	world	world	NOUN
fueconorg-3007	30	19	to	to	PART
fueconorg-3007	30	20	designate	designate	VERB
fueconorg-3007	30	21	a	a	DET
fueconorg-3007	30	22	philosophy	philosophy	NOUN
fueconorg-3007	30	23	that	that	PRON
fueconorg-3007	30	24	incorporates	incorporate	VERB
fueconorg-3007	30	25	different	different	ADJ
fueconorg-3007	30	26	models	model	NOUN
fueconorg-3007	30	27	,	,	PUNCT
fueconorg-3007	30	28	methods	method	NOUN
fueconorg-3007	30	29	,	,	PUNCT
fueconorg-3007	30	30	techniques	technique	NOUN
fueconorg-3007	30	31	,	,	PUNCT
fueconorg-3007	30	32	and	and	CCONJ
fueconorg-3007	30	33	tools	tool	NOUN
fueconorg-3007	30	34	applied	apply	VERB
fueconorg-3007	30	35	in	in	ADP
fueconorg-3007	30	36	business	business	NOUN
fueconorg-3007	30	37	processes	process	NOUN
fueconorg-3007	30	38	in	in	ADP
fueconorg-3007	30	39	order	order	NOUN
fueconorg-3007	30	40	to	to	PART
fueconorg-3007	30	41	optimize	optimize	VERB
fueconorg-3007	30	42	time	time	NOUN
fueconorg-3007	30	43	,	,	PUNCT
fueconorg-3007	30	44	employees	employee	NOUN
fueconorg-3007	30	45	,	,	PUNCT
fueconorg-3007	30	46	resources	resource	NOUN
fueconorg-3007	30	47	and	and	CCONJ
fueconorg-3007	30	48	productivity	productivity	NOUN
fueconorg-3007	30	49	to	to	PART
fueconorg-3007	30	50	ensure	ensure	VERB
fueconorg-3007	30	51	and	and	CCONJ
fueconorg-3007	30	52	improve	improve	VERB
fueconorg-3007	30	53	quality	quality	NOUN
fueconorg-3007	30	54	of	of	ADP
fueconorg-3007	30	55	products	product	NOUN
fueconorg-3007	30	56	and	and	CCONJ
fueconorg-3007	30	57	services	service	NOUN
fueconorg-3007	30	58	delivered	deliver	VERB
fueconorg-3007	30	59	to	to	ADP
fueconorg-3007	30	60	customers	customer	NOUN
fueconorg-3007	30	61	(	(	PUNCT
fueconorg-3007	30	62	lean	lean	ADJ
fueconorg-3007	30	63	manufacturing	manufacturing	NOUN
fueconorg-3007	30	64	and	and	CCONJ
fueconorg-3007	30	65	the	the	DET
fueconorg-3007	30	66	toyota	toyota	PROPN
fueconorg-3007	30	67	production	production	NOUN
fueconorg-3007	30	68	system	system	NOUN
fueconorg-3007	30	69	,	,	PUNCT
fueconorg-3007	30	70	2010	2010	NUM
fueconorg-3007	30	71	)	)	PUNCT
fueconorg-3007	30	72	.	.	PUNCT
fueconorg-3007	31	1	in	in	ADP
fueconorg-3007	31	2	the	the	DET
fueconorg-3007	31	3	initial	initial	ADJ
fueconorg-3007	31	4	stages	stage	NOUN
fueconorg-3007	31	5	of	of	ADP
fueconorg-3007	31	6	development	development	NOUN
fueconorg-3007	31	7	,	,	PUNCT
fueconorg-3007	31	8	lean	lean	ADJ
fueconorg-3007	31	9	business	business	NOUN
fueconorg-3007	31	10	concept	concept	NOUN
fueconorg-3007	31	11	focused	focus	VERB
fueconorg-3007	31	12	only	only	ADV
fueconorg-3007	31	13	on	on	ADP
fueconorg-3007	31	14	the	the	DET
fueconorg-3007	31	15	operational	operational	ADJ
fueconorg-3007	31	16	level	level	NOUN
fueconorg-3007	31	17	.	.	PUNCT
fueconorg-3007	32	1	at	at	ADP
fueconorg-3007	32	2	the	the	DET
fueconorg-3007	32	3	operational	operational	ADJ
fueconorg-3007	32	4	level	level	NOUN
fueconorg-3007	32	5	,	,	PUNCT
fueconorg-3007	32	6	it	it	PRON
fueconorg-3007	32	7	sought	seek	VERB
fueconorg-3007	32	8	to	to	PART
fueconorg-3007	32	9	reach	reach	VERB
fueconorg-3007	32	10	customer	customer	NOUN
fueconorg-3007	32	11	value	value	NOUN
fueconorg-3007	32	12	by	by	ADP
fueconorg-3007	32	13	applying	apply	VERB
fueconorg-3007	32	14	appropriate	appropriate	ADJ
fueconorg-3007	32	15	lean	lean	ADJ
fueconorg-3007	32	16	techniques	technique	NOUN
fueconorg-3007	32	17	and	and	CCONJ
fueconorg-3007	32	18	practices	practice	NOUN
fueconorg-3007	32	19	.	.	PUNCT
fueconorg-3007	33	1	in	in	ADP
fueconorg-3007	33	2	this	this	DET
fueconorg-3007	33	3	respect	respect	NOUN
fueconorg-3007	33	4	,	,	PUNCT
fueconorg-3007	33	5	the	the	DET
fueconorg-3007	33	6	tendency	tendency	NOUN
fueconorg-3007	33	7	was	be	AUX
fueconorg-3007	33	8	to	to	PART
fueconorg-3007	33	9	improve	improve	VERB
fueconorg-3007	33	10	efficiency	efficiency	NOUN
fueconorg-3007	33	11	and	and	CCONJ
fueconorg-3007	33	12	reduce	reduce	VERB
fueconorg-3007	33	13	costs	cost	NOUN
fueconorg-3007	33	14	in	in	ADP
fueconorg-3007	33	15	the	the	DET
fueconorg-3007	33	16	production	production	NOUN
fueconorg-3007	33	17	process	process	NOUN
fueconorg-3007	33	18	(	(	PUNCT
fueconorg-3007	33	19	salehi	salehi	PROPN
fueconorg-3007	33	20	&	&	CCONJ
fueconorg-3007	33	21	yaghtin	yaghtin	PROPN
fueconorg-3007	33	22	,	,	PUNCT
fueconorg-3007	33	23	2015	2015	NUM
fueconorg-3007	33	24	)	)	PUNCT
fueconorg-3007	33	25	,	,	PUNCT
fueconorg-3007	33	26	in	in	ADP
fueconorg-3007	33	27	order	order	NOUN
fueconorg-3007	33	28	to	to	PART
fueconorg-3007	33	29	create	create	VERB
fueconorg-3007	33	30	the	the	DET
fueconorg-3007	33	31	value	value	NOUN
fueconorg-3007	33	32	customers	customer	NOUN
fueconorg-3007	33	33	expected	expect	VERB
fueconorg-3007	33	34	from	from	ADP
fueconorg-3007	33	35	a	a	DET
fueconorg-3007	33	36	product	product	NOUN
fueconorg-3007	33	37	.	.	PUNCT
fueconorg-3007	34	1	thus	thus	ADV
fueconorg-3007	34	2	value	value	NOUN
fueconorg-3007	34	3	became	become	VERB
fueconorg-3007	34	4	the	the	DET
fueconorg-3007	34	5	heart	heart	NOUN
fueconorg-3007	34	6	of	of	ADP
fueconorg-3007	34	7	lean	lean	ADJ
fueconorg-3007	34	8	business	business	NOUN
fueconorg-3007	34	9	concept	concept	NOUN
fueconorg-3007	34	10	.	.	PUNCT
fueconorg-3007	35	1	eliminating	eliminate	VERB
fueconorg-3007	35	2	waste	waste	NOUN
fueconorg-3007	35	3	and	and	CCONJ
fueconorg-3007	35	4	unnecessary	unnecessary	ADJ
fueconorg-3007	35	5	resource	resource	NOUN
fueconorg-3007	35	6	spending	spending	NOUN
fueconorg-3007	35	7	during	during	ADP
fueconorg-3007	35	8	the	the	DET
fueconorg-3007	35	9	execution	execution	NOUN
fueconorg-3007	35	10	of	of	ADP
fueconorg-3007	35	11	business	business	NOUN
fueconorg-3007	35	12	processes	process	NOUN
fueconorg-3007	35	13	was	be	AUX
fueconorg-3007	35	14	seen	see	VERB
fueconorg-3007	35	15	as	as	ADP
fueconorg-3007	35	16	the	the	DET
fueconorg-3007	35	17	basic	basic	ADJ
fueconorg-3007	35	18	goal	goal	NOUN
fueconorg-3007	35	19	of	of	ADP
fueconorg-3007	35	20	the	the	DET
fueconorg-3007	35	21	lean	lean	ADJ
fueconorg-3007	35	22	concept	concept	NOUN
fueconorg-3007	35	23	.	.	PUNCT
fueconorg-3007	36	1	waste	waste	NOUN
fueconorg-3007	36	2	and	and	CCONJ
fueconorg-3007	36	3	unnecessary	unnecessary	ADJ
fueconorg-3007	36	4	spending	spending	NOUN
fueconorg-3007	36	5	in	in	ADP
fueconorg-3007	36	6	the	the	DET
fueconorg-3007	36	7	lean	lean	ADJ
fueconorg-3007	36	8	business	business	NOUN
fueconorg-3007	36	9	concept	concept	NOUN
fueconorg-3007	36	10	imply	imply	VERB
fueconorg-3007	36	11	all	all	DET
fueconorg-3007	36	12	non	non	ADJ
fueconorg-3007	36	13	-	-	ADJ
fueconorg-3007	36	14	value	value	ADJ
fueconorg-3007	36	15	-	-	PUNCT
fueconorg-3007	36	16	added	add	VERB
fueconorg-3007	36	17	activities	activity	NOUN
fueconorg-3007	36	18	,	,	PUNCT
fueconorg-3007	36	19	resources	resource	NOUN
fueconorg-3007	36	20	,	,	PUNCT
fueconorg-3007	36	21	processes	process	NOUN
fueconorg-3007	36	22	,	,	PUNCT
fueconorg-3007	36	23	and	and	CCONJ
fueconorg-3007	36	24	employees	employee	NOUN
fueconorg-3007	36	25	.	.	PUNCT
fueconorg-3007	37	1	with	with	ADP
fueconorg-3007	37	2	their	their	PRON
fueconorg-3007	37	3	elimination	elimination	NOUN
fueconorg-3007	37	4	,	,	PUNCT
fueconorg-3007	37	5	waste	waste	NOUN
fueconorg-3007	37	6	and	and	CCONJ
fueconorg-3007	37	7	unnecessary	unnecessary	ADJ
fueconorg-3007	37	8	spending	spending	NOUN
fueconorg-3007	37	9	of	of	ADP
fueconorg-3007	37	10	company	company	NOUN
fueconorg-3007	37	11	resources	resource	NOUN
fueconorg-3007	37	12	disappear	disappear	VERB
fueconorg-3007	37	13	.	.	PUNCT
fueconorg-3007	38	1	companies	company	NOUN
fueconorg-3007	38	2	see	see	VERB
fueconorg-3007	38	3	waste	waste	NOUN
fueconorg-3007	38	4	as	as	ADP
fueconorg-3007	38	5	an	an	DET
fueconorg-3007	38	6	enemy	enemy	NOUN
fueconorg-3007	38	7	,	,	PUNCT
fueconorg-3007	38	8	which	which	PRON
fueconorg-3007	38	9	at	at	ADP
fueconorg-3007	38	10	the	the	DET
fueconorg-3007	38	11	same	same	ADJ
fueconorg-3007	38	12	time	time	NOUN
fueconorg-3007	38	13	restricts	restrict	VERB
fueconorg-3007	38	14	operations	operation	NOUN
fueconorg-3007	38	15	and	and	CCONJ
fueconorg-3007	38	16	impedes	impede	VERB
fueconorg-3007	38	17	the	the	DET
fueconorg-3007	38	18	realization	realization	NOUN
fueconorg-3007	38	19	of	of	ADP
fueconorg-3007	38	20	the	the	DET
fueconorg-3007	38	21	defined	define	VERB
fueconorg-3007	38	22	company	company	NOUN
fueconorg-3007	38	23	strategy	strategy	NOUN
fueconorg-3007	38	24	and	and	CCONJ
fueconorg-3007	38	25	goals	goal	NOUN
fueconorg-3007	38	26	.	.	PUNCT
fueconorg-3007	39	1	however	however	ADV
fueconorg-3007	39	2	,	,	PUNCT
fueconorg-3007	39	3	elimination	elimination	NOUN
fueconorg-3007	39	4	of	of	ADP
fueconorg-3007	39	5	waste	waste	NOUN
fueconorg-3007	39	6	and	and	CCONJ
fueconorg-3007	39	7	unnecessary	unnecessary	ADJ
fueconorg-3007	39	8	spending	spending	NOUN
fueconorg-3007	39	9	does	do	AUX
fueconorg-3007	39	10	not	not	PART
fueconorg-3007	39	11	necessarily	necessarily	ADV
fueconorg-3007	39	12	mean	mean	VERB
fueconorg-3007	39	13	elimination	elimination	NOUN
fueconorg-3007	39	14	of	of	ADP
fueconorg-3007	39	15	resources	resource	NOUN
fueconorg-3007	39	16	,	,	PUNCT
fueconorg-3007	39	17	processes	process	NOUN
fueconorg-3007	39	18	,	,	PUNCT
fueconorg-3007	39	19	and	and	CCONJ
fueconorg-3007	39	20	dismissal	dismissal	NOUN
fueconorg-3007	39	21	of	of	ADP
fueconorg-3007	39	22	company	company	NOUN
fueconorg-3007	39	23	employees	employee	NOUN
fueconorg-3007	39	24	,	,	PUNCT
fueconorg-3007	39	25	but	but	CCONJ
fueconorg-3007	39	26	the	the	DET
fueconorg-3007	39	27	possibility	possibility	NOUN
fueconorg-3007	39	28	of	of	ADP
fueconorg-3007	39	29	directing	direct	VERB
fueconorg-3007	39	30	them	they	PRON
fueconorg-3007	39	31	to	to	ADP
fueconorg-3007	39	32	some	some	DET
fueconorg-3007	39	33	other	other	ADJ
fueconorg-3007	39	34	value	value	NOUN
fueconorg-3007	39	35	-	-	PUNCT
fueconorg-3007	39	36	added	add	VERB
fueconorg-3007	39	37	activities	activity	NOUN
fueconorg-3007	39	38	within	within	ADP
fueconorg-3007	39	39	the	the	DET
fueconorg-3007	39	40	company	company	NOUN
fueconorg-3007	39	41	.	.	PUNCT
fueconorg-3007	40	1	in	in	ADP
fueconorg-3007	40	2	any	any	DET
fueconorg-3007	40	3	case	case	NOUN
fueconorg-3007	40	4	,	,	PUNCT
fueconorg-3007	40	5	elimination	elimination	NOUN
fueconorg-3007	40	6	of	of	ADP
fueconorg-3007	40	7	waste	waste	NOUN
fueconorg-3007	40	8	and	and	CCONJ
fueconorg-3007	40	9	reduction	reduction	NOUN
fueconorg-3007	40	10	of	of	ADP
fueconorg-3007	40	11	operating	operating	NOUN
fueconorg-3007	40	12	costs	cost	NOUN
fueconorg-3007	40	13	are	be	AUX
fueconorg-3007	40	14	important	important	ADJ
fueconorg-3007	40	15	preconditions	precondition	NOUN
fueconorg-3007	40	16	for	for	ADP
fueconorg-3007	40	17	creating	create	VERB
fueconorg-3007	40	18	lean	lean	ADJ
fueconorg-3007	40	19	flows	flow	NOUN
fueconorg-3007	40	20	and	and	CCONJ
fueconorg-3007	40	21	processes	process	NOUN
fueconorg-3007	40	22	.	.	PUNCT
fueconorg-3007	41	1	eliminating	eliminate	VERB
fueconorg-3007	41	2	non	non	ADJ
fueconorg-3007	41	3	-	-	ADJ
fueconorg-3007	41	4	value	value	ADJ
fueconorg-3007	41	5	-	-	PUNCT
fueconorg-3007	41	6	added	add	VERB
fueconorg-3007	41	7	activities	activity	NOUN
fueconorg-3007	41	8	leads	lead	VERB
fueconorg-3007	41	9	to	to	ADP
fueconorg-3007	41	10	achieving	achieve	VERB
fueconorg-3007	41	11	the	the	DET
fueconorg-3007	41	12	defined	define	VERB
fueconorg-3007	41	13	performance	performance	NOUN
fueconorg-3007	41	14	targets	target	NOUN
fueconorg-3007	41	15	,	,	PUNCT
fueconorg-3007	41	16	ensures	ensure	VERB
fueconorg-3007	41	17	better	well	ADJ
fueconorg-3007	41	18	understanding	understanding	NOUN
fueconorg-3007	41	19	of	of	ADP
fueconorg-3007	41	20	processes	process	NOUN
fueconorg-3007	41	21	,	,	PUNCT
fueconorg-3007	41	22	and	and	CCONJ
fueconorg-3007	41	23	facilitates	facilitate	VERB
fueconorg-3007	41	24	the	the	DET
fueconorg-3007	41	25	improvement	improvement	NOUN
fueconorg-3007	41	26	of	of	ADP
fueconorg-3007	41	27	business	business	NOUN
fueconorg-3007	41	28	processes	process	NOUN
fueconorg-3007	41	29	and	and	CCONJ
fueconorg-3007	41	30	performance	performance	NOUN
fueconorg-3007	41	31	.	.	PUNCT
fueconorg-3007	42	1	suitability	suitability	NOUN
fueconorg-3007	42	2	of	of	ADP
fueconorg-3007	42	3	activitybased	activitybase	VERB
fueconorg-3007	42	4	costing	cost	VERB
fueconorg-3007	42	5	for	for	ADP
fueconorg-3007	42	6	lean	lean	ADJ
fueconorg-3007	42	7	business	business	NOUN
fueconorg-3007	42	8	concept	concept	NOUN
fueconorg-3007	42	9	309	309	NUM
fueconorg-3007	42	10	the	the	DET
fueconorg-3007	42	11	focus	focus	NOUN
fueconorg-3007	42	12	of	of	ADP
fueconorg-3007	42	13	lean	lean	ADJ
fueconorg-3007	42	14	business	business	NOUN
fueconorg-3007	42	15	concept	concept	NOUN
fueconorg-3007	42	16	during	during	ADP
fueconorg-3007	42	17	the	the	DET
fueconorg-3007	42	18	1990s	1990	NOUN
fueconorg-3007	42	19	shifted	shift	VERB
fueconorg-3007	42	20	from	from	ADP
fueconorg-3007	42	21	operational	operational	ADJ
fueconorg-3007	42	22	to	to	ADP
fueconorg-3007	42	23	strategic	strategic	ADJ
fueconorg-3007	42	24	level	level	NOUN
fueconorg-3007	42	25	.	.	PUNCT
fueconorg-3007	43	1	at	at	ADP
fueconorg-3007	43	2	the	the	DET
fueconorg-3007	43	3	strategic	strategic	ADJ
fueconorg-3007	43	4	level	level	NOUN
fueconorg-3007	43	5	,	,	PUNCT
fueconorg-3007	43	6	the	the	DET
fueconorg-3007	43	7	aim	aim	NOUN
fueconorg-3007	43	8	was	be	AUX
fueconorg-3007	43	9	to	to	PART
fueconorg-3007	43	10	understand	understand	VERB
fueconorg-3007	43	11	the	the	DET
fueconorg-3007	43	12	value	value	NOUN
fueconorg-3007	43	13	provided	provide	VERB
fueconorg-3007	43	14	to	to	ADP
fueconorg-3007	43	15	customers	customer	NOUN
fueconorg-3007	43	16	,	,	PUNCT
fueconorg-3007	43	17	in	in	ADP
fueconorg-3007	43	18	terms	term	NOUN
fueconorg-3007	43	19	of	of	ADP
fueconorg-3007	43	20	product	product	NOUN
fueconorg-3007	43	21	quality	quality	NOUN
fueconorg-3007	43	22	,	,	PUNCT
fueconorg-3007	43	23	costs	cost	NOUN
fueconorg-3007	43	24	,	,	PUNCT
fueconorg-3007	43	25	functionality	functionality	NOUN
fueconorg-3007	43	26	,	,	PUNCT
fueconorg-3007	43	27	delivery	delivery	NOUN
fueconorg-3007	43	28	speed	speed	NOUN
fueconorg-3007	43	29	,	,	PUNCT
fueconorg-3007	43	30	and	and	CCONJ
fueconorg-3007	43	31	the	the	DET
fueconorg-3007	43	32	like	like	ADJ
fueconorg-3007	43	33	.	.	PUNCT
fueconorg-3007	44	1	national	national	PROPN
fueconorg-3007	44	2	institute	institute	PROPN
fueconorg-3007	44	3	of	of	ADP
fueconorg-3007	44	4	standards	standard	NOUN
fueconorg-3007	44	5	and	and	CCONJ
fueconorg-3007	44	6	technology	technology	NOUN
fueconorg-3007	44	7	manufacturing	manufacturing	NOUN
fueconorg-3007	44	8	extension	extension	NOUN
fueconorg-3007	44	9	partnership	partnership	NOUN
fueconorg-3007	44	10	lean	lean	ADJ
fueconorg-3007	44	11	network	network	NOUN
fueconorg-3007	44	12	gave	give	VERB
fueconorg-3007	44	13	the	the	DET
fueconorg-3007	44	14	definition	definition	NOUN
fueconorg-3007	44	15	of	of	ADP
fueconorg-3007	44	16	lean	lean	ADJ
fueconorg-3007	44	17	business	business	NOUN
fueconorg-3007	44	18	concept	concept	NOUN
fueconorg-3007	44	19	,	,	PUNCT
fueconorg-3007	44	20	seeing	see	VERB
fueconorg-3007	44	21	it	it	PRON
fueconorg-3007	44	22	as	as	ADP
fueconorg-3007	44	23	“	"	PUNCT
fueconorg-3007	44	24	a	a	DET
fueconorg-3007	44	25	systematic	systematic	ADJ
fueconorg-3007	44	26	approach	approach	NOUN
fueconorg-3007	44	27	to	to	ADP
fueconorg-3007	44	28	identifying	identify	VERB
fueconorg-3007	44	29	and	and	CCONJ
fueconorg-3007	44	30	eliminating	eliminate	VERB
fueconorg-3007	44	31	waste	waste	NOUN
fueconorg-3007	44	32	through	through	ADP
fueconorg-3007	44	33	continuous	continuous	ADJ
fueconorg-3007	44	34	improvement	improvement	NOUN
fueconorg-3007	44	35	,	,	PUNCT
fueconorg-3007	44	36	flowing	flow	VERB
fueconorg-3007	44	37	the	the	DET
fueconorg-3007	44	38	product	product	NOUN
fueconorg-3007	44	39	at	at	ADP
fueconorg-3007	44	40	the	the	DET
fueconorg-3007	44	41	pull	pull	NOUN
fueconorg-3007	44	42	of	of	ADP
fueconorg-3007	44	43	the	the	DET
fueconorg-3007	44	44	customer	customer	NOUN
fueconorg-3007	44	45	in	in	ADP
fueconorg-3007	44	46	pursuit	pursuit	NOUN
fueconorg-3007	44	47	of	of	ADP
fueconorg-3007	44	48	perfection	perfection	NOUN
fueconorg-3007	44	49	(	(	PUNCT
fueconorg-3007	44	50	lean	lean	ADJ
fueconorg-3007	44	51	principles	principle	NOUN
fueconorg-3007	44	52	)	)	PUNCT
fueconorg-3007	44	53	”	"	PUNCT
fueconorg-3007	44	54	.	.	PUNCT
fueconorg-3007	45	1	this	this	DET
fueconorg-3007	45	2	definition	definition	NOUN
fueconorg-3007	45	3	of	of	ADP
fueconorg-3007	45	4	lean	lean	ADJ
fueconorg-3007	45	5	business	business	NOUN
fueconorg-3007	45	6	concept	concept	NOUN
fueconorg-3007	45	7	is	be	AUX
fueconorg-3007	45	8	integrated	integrate	VERB
fueconorg-3007	45	9	into	into	ADP
fueconorg-3007	45	10	company	company	NOUN
fueconorg-3007	45	11	strategies	strategy	NOUN
fueconorg-3007	45	12	and	and	CCONJ
fueconorg-3007	45	13	development	development	NOUN
fueconorg-3007	45	14	policies	policy	NOUN
fueconorg-3007	45	15	,	,	PUNCT
fueconorg-3007	45	16	as	as	SCONJ
fueconorg-3007	45	17	customers	customer	NOUN
fueconorg-3007	45	18	determine	determine	VERB
fueconorg-3007	45	19	the	the	DET
fueconorg-3007	45	20	level	level	NOUN
fueconorg-3007	45	21	of	of	ADP
fueconorg-3007	45	22	production	production	NOUN
fueconorg-3007	45	23	and	and	CCONJ
fueconorg-3007	45	24	product	product	NOUN
fueconorg-3007	45	25	quality	quality	NOUN
fueconorg-3007	45	26	.	.	PUNCT
fueconorg-3007	46	1	this	this	DET
fueconorg-3007	46	2	business	business	NOUN
fueconorg-3007	46	3	concept	concept	NOUN
fueconorg-3007	46	4	is	be	AUX
fueconorg-3007	46	5	the	the	DET
fueconorg-3007	46	6	business	business	NOUN
fueconorg-3007	46	7	philosophy	philosophy	NOUN
fueconorg-3007	46	8	rooted	root	VERB
fueconorg-3007	46	9	in	in	ADP
fueconorg-3007	46	10	the	the	DET
fueconorg-3007	46	11	minds	mind	NOUN
fueconorg-3007	46	12	of	of	ADP
fueconorg-3007	46	13	employees	employee	NOUN
fueconorg-3007	46	14	.	.	PUNCT
fueconorg-3007	47	1	womack	womack	PROPN
fueconorg-3007	47	2	and	and	CCONJ
fueconorg-3007	47	3	jones	jones	PROPN
fueconorg-3007	47	4	(	(	PUNCT
fueconorg-3007	47	5	womack	womack	PROPN
fueconorg-3007	47	6	&	&	CCONJ
fueconorg-3007	47	7	jones	jones	PROPN
fueconorg-3007	47	8	,	,	PUNCT
fueconorg-3007	47	9	2003	2003	NUM
fueconorg-3007	47	10	)	)	PUNCT
fueconorg-3007	47	11	gave	give	VERB
fueconorg-3007	47	12	another	another	DET
fueconorg-3007	47	13	definition	definition	NOUN
fueconorg-3007	47	14	of	of	ADP
fueconorg-3007	47	15	lean	lean	ADJ
fueconorg-3007	47	16	business	business	NOUN
fueconorg-3007	47	17	concept	concept	NOUN
fueconorg-3007	47	18	.	.	PUNCT
fueconorg-3007	48	1	they	they	PRON
fueconorg-3007	48	2	explain	explain	VERB
fueconorg-3007	48	3	lean	lean	ADJ
fueconorg-3007	48	4	business	business	NOUN
fueconorg-3007	48	5	concept	concept	NOUN
fueconorg-3007	48	6	as	as	ADP
fueconorg-3007	48	7	the	the	DET
fueconorg-3007	48	8	most	most	ADV
fueconorg-3007	48	9	powerful	powerful	ADJ
fueconorg-3007	48	10	weapon	weapon	NOUN
fueconorg-3007	48	11	that	that	PRON
fueconorg-3007	48	12	creates	create	VERB
fueconorg-3007	48	13	value	value	NOUN
fueconorg-3007	48	14	while	while	SCONJ
fueconorg-3007	48	15	eliminating	eliminate	VERB
fueconorg-3007	48	16	waste	waste	NOUN
fueconorg-3007	48	17	in	in	ADP
fueconorg-3007	48	18	a	a	DET
fueconorg-3007	48	19	company	company	NOUN
fueconorg-3007	48	20	.	.	PUNCT
fueconorg-3007	49	1	lean	lean	ADJ
fueconorg-3007	49	2	business	business	NOUN
fueconorg-3007	49	3	concept	concept	NOUN
fueconorg-3007	49	4	requires	require	VERB
fueconorg-3007	49	5	value	value	NOUN
fueconorg-3007	49	6	determination	determination	NOUN
fueconorg-3007	49	7	,	,	PUNCT
fueconorg-3007	49	8	definition	definition	NOUN
fueconorg-3007	49	9	of	of	ADP
fueconorg-3007	49	10	activities	activity	NOUN
fueconorg-3007	49	11	needed	need	VERB
fueconorg-3007	49	12	to	to	PART
fueconorg-3007	49	13	create	create	VERB
fueconorg-3007	49	14	value	value	NOUN
fueconorg-3007	49	15	,	,	PUNCT
fueconorg-3007	49	16	and	and	CCONJ
fueconorg-3007	49	17	their	their	PRON
fueconorg-3007	49	18	effective	effective	ADJ
fueconorg-3007	49	19	and	and	CCONJ
fueconorg-3007	49	20	continuous	continuous	ADJ
fueconorg-3007	49	21	performance	performance	NOUN
fueconorg-3007	49	22	.	.	PUNCT
fueconorg-3007	50	1	lean	lean	ADJ
fueconorg-3007	50	2	business	business	NOUN
fueconorg-3007	50	3	concept	concept	NOUN
fueconorg-3007	50	4	allows	allow	VERB
fueconorg-3007	50	5	one	one	NUM
fueconorg-3007	50	6	to	to	PART
fueconorg-3007	50	7	do	do	VERB
fueconorg-3007	50	8	more	more	ADJ
fueconorg-3007	50	9	with	with	ADP
fueconorg-3007	50	10	less	less	ADJ
fueconorg-3007	50	11	and	and	CCONJ
fueconorg-3007	50	12	less	less	ADJ
fueconorg-3007	50	13	.	.	PUNCT
fueconorg-3007	51	1	less	less	ADJ
fueconorg-3007	51	2	resources	resource	NOUN
fueconorg-3007	51	3	refers	refer	VERB
fueconorg-3007	51	4	to	to	ADP
fueconorg-3007	51	5	less	less	ADJ
fueconorg-3007	51	6	human	human	ADJ
fueconorg-3007	51	7	effort	effort	NOUN
fueconorg-3007	51	8	,	,	PUNCT
fueconorg-3007	51	9	less	less	ADJ
fueconorg-3007	51	10	equipment	equipment	NOUN
fueconorg-3007	51	11	,	,	PUNCT
fueconorg-3007	51	12	less	less	ADJ
fueconorg-3007	51	13	time	time	NOUN
fueconorg-3007	51	14	,	,	PUNCT
fueconorg-3007	51	15	and	and	CCONJ
fueconorg-3007	51	16	less	less	ADJ
fueconorg-3007	51	17	space	space	NOUN
fueconorg-3007	51	18	.	.	PUNCT
fueconorg-3007	52	1	lean	lean	ADJ
fueconorg-3007	52	2	business	business	NOUN
fueconorg-3007	52	3	concept	concept	NOUN
fueconorg-3007	52	4	is	be	AUX
fueconorg-3007	52	5	also	also	ADV
fueconorg-3007	52	6	defined	define	VERB
fueconorg-3007	52	7	as	as	ADP
fueconorg-3007	52	8	the	the	DET
fueconorg-3007	52	9	creation	creation	NOUN
fueconorg-3007	52	10	of	of	ADP
fueconorg-3007	52	11	a	a	DET
fueconorg-3007	52	12	business	business	NOUN
fueconorg-3007	52	13	system	system	NOUN
fueconorg-3007	52	14	that	that	PRON
fueconorg-3007	52	15	focuses	focus	VERB
fueconorg-3007	52	16	on	on	ADP
fueconorg-3007	52	17	streamlining	streamline	VERB
fueconorg-3007	52	18	and	and	CCONJ
fueconorg-3007	52	19	improving	improve	VERB
fueconorg-3007	52	20	processes	process	NOUN
fueconorg-3007	52	21	in	in	ADP
fueconorg-3007	52	22	order	order	NOUN
fueconorg-3007	52	23	to	to	PART
fueconorg-3007	52	24	shorten	shorten	VERB
fueconorg-3007	52	25	the	the	DET
fueconorg-3007	52	26	time	time	NOUN
fueconorg-3007	52	27	needed	need	VERB
fueconorg-3007	52	28	for	for	ADP
fueconorg-3007	52	29	their	their	PRON
fueconorg-3007	52	30	performance	performance	NOUN
fueconorg-3007	52	31	and	and	CCONJ
fueconorg-3007	52	32	resource	resource	NOUN
fueconorg-3007	52	33	retention	retention	NOUN
fueconorg-3007	52	34	time	time	NOUN
fueconorg-3007	52	35	within	within	ADP
fueconorg-3007	52	36	the	the	DET
fueconorg-3007	52	37	process	process	NOUN
fueconorg-3007	52	38	.	.	PUNCT
fueconorg-3007	53	1	consequently	consequently	ADV
fueconorg-3007	53	2	,	,	PUNCT
fueconorg-3007	53	3	lean	lean	ADJ
fueconorg-3007	53	4	business	business	NOUN
fueconorg-3007	53	5	concept	concept	NOUN
fueconorg-3007	53	6	focuses	focus	VERB
fueconorg-3007	53	7	on	on	ADP
fueconorg-3007	53	8	the	the	DET
fueconorg-3007	53	9	following	follow	VERB
fueconorg-3007	53	10	objectives	objective	NOUN
fueconorg-3007	53	11	:	:	PUNCT
fueconorg-3007	53	12	business	business	NOUN
fueconorg-3007	53	13	process	process	NOUN
fueconorg-3007	53	14	improvement	improvement	NOUN
fueconorg-3007	53	15	in	in	ADP
fueconorg-3007	53	16	the	the	DET
fueconorg-3007	53	17	company	company	NOUN
fueconorg-3007	53	18	,	,	PUNCT
fueconorg-3007	53	19	performing	perform	VERB
fueconorg-3007	53	20	only	only	ADV
fueconorg-3007	53	21	value	value	NOUN
fueconorg-3007	53	22	-	-	PUNCT
fueconorg-3007	53	23	added	add	VERB
fueconorg-3007	53	24	activities	activity	NOUN
fueconorg-3007	53	25	,	,	PUNCT
fueconorg-3007	53	26	and	and	CCONJ
fueconorg-3007	53	27	eliminating	eliminate	VERB
fueconorg-3007	53	28	all	all	DET
fueconorg-3007	53	29	forms	form	NOUN
fueconorg-3007	53	30	of	of	ADP
fueconorg-3007	53	31	waste	waste	NOUN
fueconorg-3007	53	32	and	and	CCONJ
fueconorg-3007	53	33	unnecessary	unnecessary	ADJ
fueconorg-3007	53	34	spending	spending	NOUN
fueconorg-3007	53	35	(	(	PUNCT
fueconorg-3007	53	36	chen	chen	PROPN
fueconorg-3007	53	37	&	&	CCONJ
fueconorg-3007	53	38	taylor	taylor	PROPN
fueconorg-3007	53	39	,	,	PUNCT
fueconorg-3007	53	40	2009	2009	NUM
fueconorg-3007	53	41	)	)	PUNCT
fueconorg-3007	53	42	.	.	PUNCT
fueconorg-3007	54	1	the	the	DET
fueconorg-3007	54	2	above	above	ADJ
fueconorg-3007	54	3	definitions	definition	NOUN
fueconorg-3007	54	4	of	of	ADP
fueconorg-3007	54	5	lean	lean	ADJ
fueconorg-3007	54	6	business	business	NOUN
fueconorg-3007	54	7	concept	concept	NOUN
fueconorg-3007	54	8	put	put	VERB
fueconorg-3007	54	9	emphasis	emphasis	NOUN
fueconorg-3007	54	10	on	on	ADP
fueconorg-3007	54	11	business	business	NOUN
fueconorg-3007	54	12	philosophy	philosophy	NOUN
fueconorg-3007	54	13	,	,	PUNCT
fueconorg-3007	54	14	process	process	NOUN
fueconorg-3007	54	15	,	,	PUNCT
fueconorg-3007	54	16	people	people	NOUN
fueconorg-3007	54	17	and	and	CCONJ
fueconorg-3007	54	18	partners	partner	NOUN
fueconorg-3007	54	19	,	,	PUNCT
fueconorg-3007	54	20	and	and	CCONJ
fueconorg-3007	54	21	problem	problem	NOUN
fueconorg-3007	54	22	solving	solving	NOUN
fueconorg-3007	54	23	,	,	PUNCT
fueconorg-3007	54	24	giving	give	VERB
fueconorg-3007	54	25	rise	rise	NOUN
fueconorg-3007	54	26	to	to	ADP
fueconorg-3007	54	27	the	the	DET
fueconorg-3007	54	28	so	so	ADV
fueconorg-3007	54	29	-	-	PUNCT
fueconorg-3007	54	30	called	call	VERB
fueconorg-3007	54	31	“	"	PUNCT
fueconorg-3007	54	32	4p	4p	NUM
fueconorg-3007	54	33	model	model	NOUN
fueconorg-3007	54	34	”	"	PUNCT
fueconorg-3007	54	35	.	.	PUNCT
fueconorg-3007	55	1	the	the	DET
fueconorg-3007	55	2	4p	4p	PROPN
fueconorg-3007	55	3	model	model	NOUN
fueconorg-3007	55	4	of	of	ADP
fueconorg-3007	55	5	lean	lean	ADJ
fueconorg-3007	55	6	business	business	NOUN
fueconorg-3007	55	7	concept	concept	NOUN
fueconorg-3007	55	8	is	be	AUX
fueconorg-3007	55	9	shown	show	VERB
fueconorg-3007	55	10	in	in	ADP
fueconorg-3007	55	11	figure	figure	NOUN
fueconorg-3007	55	12	1	1	NUM
fueconorg-3007	55	13	.	.	PUNCT
fueconorg-3007	55	14	fig	fig	NOUN
fueconorg-3007	55	15	.	.	PUNCT
fueconorg-3007	56	1	1	1	NUM
fueconorg-3007	56	2	4p	4p	NOUN
fueconorg-3007	56	3	model	model	NOUN
fueconorg-3007	56	4	of	of	ADP
fueconorg-3007	56	5	lean	lean	ADJ
fueconorg-3007	56	6	business	business	NOUN
fueconorg-3007	56	7	concept	concept	NOUN
fueconorg-3007	56	8	source	source	NOUN
fueconorg-3007	56	9	:	:	PUNCT
fueconorg-3007	56	10	liker	liker	NOUN
fueconorg-3007	56	11	,	,	PUNCT
fueconorg-3007	56	12	j.	j.	PROPN
fueconorg-3007	56	13	,	,	PUNCT
fueconorg-3007	56	14	meier	meier	PROPN
fueconorg-3007	56	15	,	,	PUNCT
fueconorg-3007	56	16	d.	d.	PROPN
fueconorg-3007	56	17	(	(	PUNCT
fueconorg-3007	56	18	2006	2006	NUM
fueconorg-3007	56	19	)	)	PUNCT
fueconorg-3007	56	20	.	.	PUNCT
fueconorg-3007	57	1	the	the	DET
fueconorg-3007	57	2	toyota	toyota	PROPN
fueconorg-3007	57	3	way	way	NOUN
fueconorg-3007	57	4	fieldbook	fieldbook	VERB
fueconorg-3007	57	5	,	,	PUNCT
fueconorg-3007	57	6	a	a	DET
fueconorg-3007	57	7	practical	practical	ADJ
fueconorg-3007	57	8	guide	guide	NOUN
fueconorg-3007	57	9	for	for	ADP
fueconorg-3007	57	10	implementing	implement	VERB
fueconorg-3007	57	11	toyota	toyota	PROPN
fueconorg-3007	57	12	’s	’s	PART
fueconorg-3007	57	13	4	4	NUM
fueconorg-3007	57	14	ps	ps	NOUN
fueconorg-3007	57	15	.	.	PUNCT
fueconorg-3007	57	16	new	new	PROPN
fueconorg-3007	57	17	york	york	PROPN
fueconorg-3007	57	18	:	:	PUNCT
fueconorg-3007	57	19	mcgraw	mcgraw	PROPN
fueconorg-3007	57	20	-	-	PUNCT
fueconorg-3007	57	21	hill	hill	NOUN
fueconorg-3007	57	22	.	.	PUNCT
fueconorg-3007	58	1	p.	p.	NOUN
fueconorg-3007	58	2	26	26	NUM
fueconorg-3007	58	3	.	.	PUNCT
fueconorg-3007	59	1			AUX
fueconorg-3007	59	2	respecting	respect	VERB
fueconorg-3007	59	3	long	long	ADJ
fueconorg-3007	59	4	-	-	PUNCT
fueconorg-3007	59	5	term	term	NOUN
fueconorg-3007	59	6	contribution	contribution	NOUN
fueconorg-3007	59	7	to	to	ADP
fueconorg-3007	59	8	society	society	NOUN
fueconorg-3007	59	9			PART
fueconorg-3007	59	10	growth	growth	NOUN
fueconorg-3007	59	11	and	and	CCONJ
fueconorg-3007	59	12	development	development	NOUN
fueconorg-3007	59	13	of	of	ADP
fueconorg-3007	59	14	company	company	NOUN
fueconorg-3007	59	15	performance	performance	NOUN
fueconorg-3007	59	16			VERB
fueconorg-3007	59	17	respecting	respect	VERB
fueconorg-3007	59	18	the	the	DET
fueconorg-3007	59	19	lean	lean	ADJ
fueconorg-3007	59	20	method	method	NOUN
fueconorg-3007	59	21	for	for	ADP
fueconorg-3007	59	22	eliminating	eliminate	VERB
fueconorg-3007	59	23	waste	waste	NOUN
fueconorg-3007	59	24			NOUN
fueconorg-3007	59	25	respecting	respect	VERB
fueconorg-3007	59	26	“	"	PUNCT
fueconorg-3007	59	27	value	value	NOUN
fueconorg-3007	59	28	streams	stream	NOUN
fueconorg-3007	59	29	”	"	PUNCT
fueconorg-3007	59	30			NOUN
fueconorg-3007	59	31	business	business	NOUN
fueconorg-3007	59	32	process	process	NOUN
fueconorg-3007	59	33	development	development	NOUN
fueconorg-3007	59	34	and	and	CCONJ
fueconorg-3007	59	35	application	application	NOUN
fueconorg-3007	59	36	of	of	ADP
fueconorg-3007	59	37	appropriate	appropriate	ADJ
fueconorg-3007	59	38	technology	technology	NOUN
fueconorg-3007	59	39			X
fueconorg-3007	59	40	development	development	NOUN
fueconorg-3007	59	41	of	of	ADP
fueconorg-3007	59	42	leaders	leader	NOUN
fueconorg-3007	59	43	who	who	PRON
fueconorg-3007	59	44	accept	accept	VERB
fueconorg-3007	59	45	lean	lean	ADJ
fueconorg-3007	59	46	business	business	NOUN
fueconorg-3007	59	47	concept	concept	NOUN
fueconorg-3007	59	48	as	as	ADP
fueconorg-3007	59	49	a	a	DET
fueconorg-3007	59	50	way	way	NOUN
fueconorg-3007	59	51	of	of	ADP
fueconorg-3007	59	52	life	life	NOUN
fueconorg-3007	59	53			PUNCT
fueconorg-3007	59	54	establishing	establish	VERB
fueconorg-3007	59	55	long	long	ADJ
fueconorg-3007	59	56	-	-	PUNCT
fueconorg-3007	59	57	term	term	NOUN
fueconorg-3007	59	58	partnerships	partnership	NOUN
fueconorg-3007	59	59	with	with	ADP
fueconorg-3007	59	60	employees	employee	NOUN
fueconorg-3007	59	61	and	and	CCONJ
fueconorg-3007	59	62	suppliers	supplier	NOUN
fueconorg-3007	59	63			PART
fueconorg-3007	59	64	building	build	VERB
fueconorg-3007	59	65	a	a	DET
fueconorg-3007	59	66	company	company	NOUN
fueconorg-3007	59	67	that	that	PRON
fueconorg-3007	59	68	is	be	AUX
fueconorg-3007	59	69	constantly	constantly	ADV
fueconorg-3007	59	70	learning	learn	VERB
fueconorg-3007	59	71			PART
fueconorg-3007	59	72	understanding	understand	VERB
fueconorg-3007	59	73	the	the	DET
fueconorg-3007	59	74	way	way	NOUN
fueconorg-3007	59	75	in	in	ADP
fueconorg-3007	59	76	which	which	PRON
fueconorg-3007	59	77	processes	process	NOUN
fueconorg-3007	59	78	are	be	AUX
fueconorg-3007	59	79	performed	perform	VERB
fueconorg-3007	59	80	310	310	NUM
fueconorg-3007	59	81	b.	b.	PROPN
fueconorg-3007	59	82	novićević	novićević	PROPN
fueconorg-3007	59	83	ĉećević	ĉećević	PROPN
fueconorg-3007	59	84	,	,	PUNCT
fueconorg-3007	59	85	lj	lj	PROPN
fueconorg-3007	59	86	.	.	PUNCT
fueconorg-3007	60	1	antić	antić	PROPN
fueconorg-3007	60	2	the	the	DET
fueconorg-3007	60	3	4p	4p	PROPN
fueconorg-3007	60	4	model	model	NOUN
fueconorg-3007	60	5	basis	basis	NOUN
fueconorg-3007	60	6	is	be	AUX
fueconorg-3007	60	7	a	a	DET
fueconorg-3007	60	8	business	business	NOUN
fueconorg-3007	60	9	philosophy	philosophy	NOUN
fueconorg-3007	60	10	.	.	PUNCT
fueconorg-3007	61	1	modern	modern	ADJ
fueconorg-3007	61	2	companies	company	NOUN
fueconorg-3007	61	3	focus	focus	VERB
fueconorg-3007	61	4	on	on	ADP
fueconorg-3007	61	5	transforming	transform	VERB
fueconorg-3007	61	6	values	value	NOUN
fueconorg-3007	61	7	in	in	ADP
fueconorg-3007	61	8	the	the	DET
fueconorg-3007	61	9	company	company	NOUN
fueconorg-3007	61	10	in	in	ADP
fueconorg-3007	61	11	order	order	NOUN
fueconorg-3007	61	12	to	to	PART
fueconorg-3007	61	13	meet	meet	VERB
fueconorg-3007	61	14	the	the	DET
fueconorg-3007	61	15	needs	need	NOUN
fueconorg-3007	61	16	of	of	ADP
fueconorg-3007	61	17	customers	customer	NOUN
fueconorg-3007	61	18	and	and	CCONJ
fueconorg-3007	61	19	owners	owner	NOUN
fueconorg-3007	61	20	,	,	PUNCT
fueconorg-3007	61	21	as	as	ADV
fueconorg-3007	61	22	well	well	ADV
fueconorg-3007	61	23	as	as	ADP
fueconorg-3007	61	24	other	other	ADJ
fueconorg-3007	61	25	numerous	numerous	ADJ
fueconorg-3007	61	26	stakeholders	stakeholder	NOUN
fueconorg-3007	61	27	.	.	PUNCT
fueconorg-3007	62	1	each	each	PRON
fueconorg-3007	62	2	of	of	ADP
fueconorg-3007	62	3	the	the	DET
fueconorg-3007	62	4	listed	list	VERB
fueconorg-3007	62	5	groups	group	NOUN
fueconorg-3007	62	6	of	of	ADP
fueconorg-3007	62	7	stakeholders	stakeholder	NOUN
fueconorg-3007	62	8	is	be	AUX
fueconorg-3007	62	9	interested	interested	ADJ
fueconorg-3007	62	10	in	in	ADP
fueconorg-3007	62	11	a	a	DET
fueconorg-3007	62	12	certain	certain	ADJ
fueconorg-3007	62	13	aspect	aspect	NOUN
fueconorg-3007	62	14	of	of	ADP
fueconorg-3007	62	15	company	company	NOUN
fueconorg-3007	62	16	operations	operation	NOUN
fueconorg-3007	62	17	.	.	PUNCT
fueconorg-3007	63	1	customer	customer	NOUN
fueconorg-3007	63	2	satisfaction	satisfaction	NOUN
fueconorg-3007	63	3	is	be	AUX
fueconorg-3007	63	4	only	only	ADV
fueconorg-3007	63	5	an	an	DET
fueconorg-3007	63	6	initial	initial	ADJ
fueconorg-3007	63	7	stage	stage	NOUN
fueconorg-3007	63	8	,	,	PUNCT
fueconorg-3007	63	9	from	from	ADP
fueconorg-3007	63	10	which	which	PRON
fueconorg-3007	63	11	company	company	NOUN
fueconorg-3007	63	12	results	result	NOUN
fueconorg-3007	63	13	and	and	CCONJ
fueconorg-3007	63	14	contribution	contribution	NOUN
fueconorg-3007	63	15	go	go	VERB
fueconorg-3007	63	16	further	far	ADV
fueconorg-3007	63	17	.	.	PUNCT
fueconorg-3007	64	1	in	in	ADP
fueconorg-3007	64	2	order	order	NOUN
fueconorg-3007	64	3	to	to	PART
fueconorg-3007	64	4	achieve	achieve	VERB
fueconorg-3007	64	5	this	this	PRON
fueconorg-3007	64	6	,	,	PUNCT
fueconorg-3007	64	7	lean	lean	ADJ
fueconorg-3007	64	8	business	business	NOUN
fueconorg-3007	64	9	concept	concept	NOUN
fueconorg-3007	64	10	must	must	AUX
fueconorg-3007	64	11	be	be	AUX
fueconorg-3007	64	12	seen	see	VERB
fueconorg-3007	64	13	as	as	ADP
fueconorg-3007	64	14	a	a	DET
fueconorg-3007	64	15	kind	kind	NOUN
fueconorg-3007	64	16	of	of	ADP
fueconorg-3007	64	17	company	company	NOUN
fueconorg-3007	64	18	strategy	strategy	NOUN
fueconorg-3007	64	19	,	,	PUNCT
fueconorg-3007	64	20	which	which	PRON
fueconorg-3007	64	21	basically	basically	ADV
fueconorg-3007	64	22	relies	rely	VERB
fueconorg-3007	64	23	on	on	ADP
fueconorg-3007	64	24	reduced	reduced	ADJ
fueconorg-3007	64	25	operating	operating	NOUN
fueconorg-3007	64	26	losses	loss	NOUN
fueconorg-3007	64	27	,	,	PUNCT
fueconorg-3007	64	28	i.e.	i.e.	X
fueconorg-3007	64	29	lowering	lower	VERB
fueconorg-3007	64	30	costs	cost	NOUN
fueconorg-3007	64	31	,	,	PUNCT
fueconorg-3007	64	32	better	well	ADJ
fueconorg-3007	64	33	use	use	NOUN
fueconorg-3007	64	34	of	of	ADP
fueconorg-3007	64	35	resources	resource	NOUN
fueconorg-3007	64	36	,	,	PUNCT
fueconorg-3007	64	37	and	and	CCONJ
fueconorg-3007	64	38	delivering	deliver	VERB
fueconorg-3007	64	39	higher	high	ADJ
fueconorg-3007	64	40	value	value	NOUN
fueconorg-3007	64	41	to	to	ADP
fueconorg-3007	64	42	customers	customer	NOUN
fueconorg-3007	64	43	as	as	ADV
fueconorg-3007	64	44	well	well	ADV
fueconorg-3007	64	45	as	as	ADP
fueconorg-3007	64	46	other	other	ADJ
fueconorg-3007	64	47	stakeholders	stakeholder	NOUN
fueconorg-3007	64	48	.	.	PUNCT
fueconorg-3007	65	1	the	the	DET
fueconorg-3007	65	2	second	second	ADJ
fueconorg-3007	65	3	p	p	NOUN
fueconorg-3007	65	4	in	in	ADP
fueconorg-3007	65	5	this	this	DET
fueconorg-3007	65	6	model	model	NOUN
fueconorg-3007	65	7	refers	refer	VERB
fueconorg-3007	65	8	to	to	ADP
fueconorg-3007	65	9	business	business	NOUN
fueconorg-3007	65	10	processes	process	NOUN
fueconorg-3007	65	11	carried	carry	VERB
fueconorg-3007	65	12	out	out	ADP
fueconorg-3007	65	13	in	in	ADP
fueconorg-3007	65	14	the	the	DET
fueconorg-3007	65	15	company	company	NOUN
fueconorg-3007	65	16	.	.	PUNCT
fueconorg-3007	66	1	toyota	toyota	PROPN
fueconorg-3007	66	2	,	,	PUNCT
fueconorg-3007	66	3	which	which	PRON
fueconorg-3007	66	4	is	be	AUX
fueconorg-3007	66	5	considered	consider	VERB
fueconorg-3007	66	6	the	the	DET
fueconorg-3007	66	7	cradle	cradle	NOUN
fueconorg-3007	66	8	of	of	ADP
fueconorg-3007	66	9	lean	lean	ADJ
fueconorg-3007	66	10	business	business	NOUN
fueconorg-3007	66	11	concept	concept	NOUN
fueconorg-3007	66	12	,	,	PUNCT
fueconorg-3007	66	13	realized	realize	VERB
fueconorg-3007	66	14	that	that	SCONJ
fueconorg-3007	66	15	welldesigned	welldesigne	VERB
fueconorg-3007	66	16	processes	process	NOUN
fueconorg-3007	66	17	lead	lead	VERB
fueconorg-3007	66	18	to	to	ADP
fueconorg-3007	66	19	right	right	ADJ
fueconorg-3007	66	20	results	result	NOUN
fueconorg-3007	66	21	(	(	PUNCT
fueconorg-3007	66	22	liker	liker	NOUN
fueconorg-3007	66	23	&	&	CCONJ
fueconorg-3007	66	24	meier	meier	PROPN
fueconorg-3007	66	25	,	,	PUNCT
fueconorg-3007	66	26	2006	2006	NUM
fueconorg-3007	66	27	)	)	PUNCT
fueconorg-3007	66	28	.	.	PUNCT
fueconorg-3007	67	1	business	business	NOUN
fueconorg-3007	67	2	process	process	NOUN
fueconorg-3007	67	3	design	design	NOUN
fueconorg-3007	67	4	involves	involve	VERB
fueconorg-3007	67	5	a	a	DET
fueconorg-3007	67	6	long	long	ADJ
fueconorg-3007	67	7	-	-	PUNCT
fueconorg-3007	67	8	term	term	NOUN
fueconorg-3007	67	9	activity	activity	NOUN
fueconorg-3007	67	10	that	that	PRON
fueconorg-3007	67	11	brings	bring	VERB
fueconorg-3007	67	12	lower	low	ADJ
fueconorg-3007	67	13	costs	cost	NOUN
fueconorg-3007	67	14	and	and	CCONJ
fueconorg-3007	67	15	product	product	NOUN
fueconorg-3007	67	16	quality	quality	NOUN
fueconorg-3007	67	17	improvement	improvement	NOUN
fueconorg-3007	67	18	.	.	PUNCT
fueconorg-3007	68	1	this	this	PRON
fueconorg-3007	68	2	,	,	PUNCT
fueconorg-3007	68	3	first	first	ADV
fueconorg-3007	68	4	of	of	ADP
fueconorg-3007	68	5	all	all	PRON
fueconorg-3007	68	6	,	,	PUNCT
fueconorg-3007	68	7	refers	refer	VERB
fueconorg-3007	68	8	to	to	ADP
fueconorg-3007	68	9	the	the	DET
fueconorg-3007	68	10	establishment	establishment	NOUN
fueconorg-3007	68	11	of	of	ADP
fueconorg-3007	68	12	well	well	ADV
fueconorg-3007	68	13	-	-	PUNCT
fueconorg-3007	68	14	organized	organize	VERB
fueconorg-3007	68	15	“	"	PUNCT
fueconorg-3007	68	16	value	value	NOUN
fueconorg-3007	68	17	streams	stream	NOUN
fueconorg-3007	68	18	”	"	PUNCT
fueconorg-3007	68	19	in	in	ADP
fueconorg-3007	68	20	which	which	PRON
fueconorg-3007	68	21	lean	lean	ADJ
fueconorg-3007	68	22	methods	method	NOUN
fueconorg-3007	68	23	and	and	CCONJ
fueconorg-3007	68	24	techniques	technique	NOUN
fueconorg-3007	68	25	are	be	AUX
fueconorg-3007	68	26	used	use	VERB
fueconorg-3007	68	27	to	to	PART
fueconorg-3007	68	28	eliminate	eliminate	VERB
fueconorg-3007	68	29	all	all	DET
fueconorg-3007	68	30	forms	form	NOUN
fueconorg-3007	68	31	of	of	ADP
fueconorg-3007	68	32	resource	resource	NOUN
fueconorg-3007	68	33	waste	waste	NOUN
fueconorg-3007	68	34	.	.	PUNCT
fueconorg-3007	69	1	an	an	DET
fueconorg-3007	69	2	important	important	ADJ
fueconorg-3007	69	3	part	part	NOUN
fueconorg-3007	69	4	of	of	ADP
fueconorg-3007	69	5	lean	lean	ADJ
fueconorg-3007	69	6	business	business	NOUN
fueconorg-3007	69	7	concept	concept	NOUN
fueconorg-3007	69	8	is	be	AUX
fueconorg-3007	69	9	its	its	PRON
fueconorg-3007	69	10	human	human	ADJ
fueconorg-3007	69	11	aspect	aspect	NOUN
fueconorg-3007	69	12	,	,	PUNCT
fueconorg-3007	69	13	so	so	SCONJ
fueconorg-3007	69	14	it	it	PRON
fueconorg-3007	69	15	is	be	AUX
fueconorg-3007	69	16	understandable	understandable	ADJ
fueconorg-3007	69	17	that	that	SCONJ
fueconorg-3007	69	18	the	the	DET
fueconorg-3007	69	19	next	next	ADJ
fueconorg-3007	69	20	element	element	NOUN
fueconorg-3007	69	21	of	of	ADP
fueconorg-3007	69	22	the	the	DET
fueconorg-3007	69	23	4p	4p	NOUN
fueconorg-3007	69	24	model	model	NOUN
fueconorg-3007	69	25	relates	relate	VERB
fueconorg-3007	69	26	to	to	ADP
fueconorg-3007	69	27	people	people	NOUN
fueconorg-3007	69	28	,	,	PUNCT
fueconorg-3007	69	29	i.e.	i.e.	X
fueconorg-3007	69	30	employees	employee	NOUN
fueconorg-3007	69	31	.	.	PUNCT
fueconorg-3007	70	1	lean	lean	ADJ
fueconorg-3007	70	2	concept	concept	NOUN
fueconorg-3007	70	3	respects	respect	VERB
fueconorg-3007	70	4	all	all	DET
fueconorg-3007	70	5	employees	employee	NOUN
fueconorg-3007	70	6	in	in	ADP
fueconorg-3007	70	7	the	the	DET
fueconorg-3007	70	8	company	company	NOUN
fueconorg-3007	70	9	,	,	PUNCT
fueconorg-3007	70	10	from	from	ADP
fueconorg-3007	70	11	operational	operational	ADJ
fueconorg-3007	70	12	workers	worker	NOUN
fueconorg-3007	70	13	in	in	ADP
fueconorg-3007	70	14	the	the	DET
fueconorg-3007	70	15	production	production	NOUN
fueconorg-3007	70	16	process	process	NOUN
fueconorg-3007	70	17	to	to	ADP
fueconorg-3007	70	18	company	company	NOUN
fueconorg-3007	70	19	managers	manager	NOUN
fueconorg-3007	70	20	.	.	PUNCT
fueconorg-3007	71	1	all	all	DET
fueconorg-3007	71	2	employees	employee	NOUN
fueconorg-3007	71	3	are	be	AUX
fueconorg-3007	71	4	part	part	NOUN
fueconorg-3007	71	5	of	of	ADP
fueconorg-3007	71	6	a	a	DET
fueconorg-3007	71	7	team	team	NOUN
fueconorg-3007	71	8	that	that	PRON
fueconorg-3007	71	9	continually	continually	ADV
fueconorg-3007	71	10	strives	strive	VERB
fueconorg-3007	71	11	to	to	PART
fueconorg-3007	71	12	improve	improve	VERB
fueconorg-3007	71	13	business	business	NOUN
fueconorg-3007	71	14	activities	activity	NOUN
fueconorg-3007	71	15	.	.	PUNCT
fueconorg-3007	72	1	the	the	DET
fueconorg-3007	72	2	company	company	NOUN
fueconorg-3007	72	3	success	success	NOUN
fueconorg-3007	72	4	is	be	AUX
fueconorg-3007	72	5	the	the	DET
fueconorg-3007	72	6	success	success	NOUN
fueconorg-3007	72	7	of	of	ADP
fueconorg-3007	72	8	all	all	DET
fueconorg-3007	72	9	employees	employee	NOUN
fueconorg-3007	72	10	,	,	PUNCT
fueconorg-3007	72	11	not	not	PART
fueconorg-3007	72	12	the	the	DET
fueconorg-3007	72	13	individuals	individual	NOUN
fueconorg-3007	72	14	who	who	PRON
fueconorg-3007	72	15	lead	lead	VERB
fueconorg-3007	72	16	the	the	DET
fueconorg-3007	72	17	company	company	NOUN
fueconorg-3007	72	18	.	.	PUNCT
fueconorg-3007	73	1	the	the	DET
fueconorg-3007	73	2	behavior	behavior	NOUN
fueconorg-3007	73	3	and	and	CCONJ
fueconorg-3007	73	4	operation	operation	NOUN
fueconorg-3007	73	5	of	of	ADP
fueconorg-3007	73	6	employees	employee	NOUN
fueconorg-3007	73	7	depend	depend	VERB
fueconorg-3007	73	8	primarily	primarily	ADV
fueconorg-3007	73	9	on	on	ADP
fueconorg-3007	73	10	the	the	DET
fueconorg-3007	73	11	incorporated	incorporate	VERB
fueconorg-3007	73	12	business	business	NOUN
fueconorg-3007	73	13	philosophy	philosophy	NOUN
fueconorg-3007	73	14	and	and	CCONJ
fueconorg-3007	73	15	culture	culture	NOUN
fueconorg-3007	73	16	,	,	PUNCT
fueconorg-3007	73	17	which	which	PRON
fueconorg-3007	73	18	employees	employee	NOUN
fueconorg-3007	73	19	rely	rely	VERB
fueconorg-3007	73	20	on	on	ADP
fueconorg-3007	73	21	to	to	PART
fueconorg-3007	73	22	achieve	achieve	VERB
fueconorg-3007	73	23	continuous	continuous	ADJ
fueconorg-3007	73	24	improvement	improvement	NOUN
fueconorg-3007	73	25	of	of	ADP
fueconorg-3007	73	26	activities	activity	NOUN
fueconorg-3007	73	27	they	they	PRON
fueconorg-3007	73	28	perform	perform	VERB
fueconorg-3007	73	29	.	.	PUNCT
fueconorg-3007	74	1	in	in	ADP
fueconorg-3007	74	2	this	this	DET
fueconorg-3007	74	3	sense	sense	NOUN
fueconorg-3007	74	4	,	,	PUNCT
fueconorg-3007	74	5	lean	lean	ADJ
fueconorg-3007	74	6	business	business	NOUN
fueconorg-3007	74	7	concept	concept	NOUN
fueconorg-3007	74	8	allows	allow	VERB
fueconorg-3007	74	9	for	for	ADP
fueconorg-3007	74	10	increasing	increase	VERB
fueconorg-3007	74	11	employee	employee	NOUN
fueconorg-3007	74	12	satisfaction	satisfaction	NOUN
fueconorg-3007	74	13	by	by	ADP
fueconorg-3007	74	14	providing	provide	VERB
fueconorg-3007	74	15	very	very	ADV
fueconorg-3007	74	16	quick	quick	ADJ
fueconorg-3007	74	17	feedback	feedback	NOUN
fueconorg-3007	74	18	with	with	ADP
fueconorg-3007	74	19	the	the	DET
fueconorg-3007	74	20	aim	aim	NOUN
fueconorg-3007	74	21	of	of	ADP
fueconorg-3007	74	22	transforming	transform	VERB
fueconorg-3007	74	23	resource	resource	NOUN
fueconorg-3007	74	24	waste	waste	NOUN
fueconorg-3007	74	25	and	and	CCONJ
fueconorg-3007	74	26	scrap	scrap	NOUN
fueconorg-3007	74	27	into	into	ADP
fueconorg-3007	74	28	value	value	NOUN
fueconorg-3007	74	29	-	-	PUNCT
fueconorg-3007	74	30	added	add	VERB
fueconorg-3007	74	31	activities	activity	NOUN
fueconorg-3007	74	32	.	.	PUNCT
fueconorg-3007	75	1	the	the	DET
fueconorg-3007	75	2	last	last	ADJ
fueconorg-3007	75	3	element	element	NOUN
fueconorg-3007	75	4	of	of	ADP
fueconorg-3007	75	5	the	the	DET
fueconorg-3007	75	6	4p	4p	NOUN
fueconorg-3007	75	7	model	model	NOUN
fueconorg-3007	75	8	is	be	AUX
fueconorg-3007	75	9	problem	problem	NOUN
fueconorg-3007	75	10	solving	solve	VERB
fueconorg-3007	75	11	.	.	PUNCT
fueconorg-3007	76	1	continuous	continuous	ADJ
fueconorg-3007	76	2	problem	problem	NOUN
fueconorg-3007	76	3	solving	solve	VERB
fueconorg-3007	76	4	at	at	ADP
fueconorg-3007	76	5	the	the	DET
fueconorg-3007	76	6	place	place	NOUN
fueconorg-3007	76	7	where	where	SCONJ
fueconorg-3007	76	8	problems	problem	NOUN
fueconorg-3007	76	9	occur	occur	VERB
fueconorg-3007	76	10	stimulates	stimulate	NOUN
fueconorg-3007	76	11	learning	learn	VERB
fueconorg-3007	76	12	and	and	CCONJ
fueconorg-3007	76	13	growth	growth	NOUN
fueconorg-3007	76	14	in	in	ADP
fueconorg-3007	76	15	the	the	DET
fueconorg-3007	76	16	company	company	NOUN
fueconorg-3007	76	17	,	,	PUNCT
fueconorg-3007	76	18	and	and	CCONJ
fueconorg-3007	76	19	,	,	PUNCT
fueconorg-3007	76	20	thus	thus	ADV
fueconorg-3007	76	21	,	,	PUNCT
fueconorg-3007	76	22	leads	lead	VERB
fueconorg-3007	76	23	to	to	ADP
fueconorg-3007	76	24	better	well	ADJ
fueconorg-3007	76	25	performance	performance	NOUN
fueconorg-3007	76	26	.	.	PUNCT
fueconorg-3007	77	1	spotting	spot	VERB
fueconorg-3007	77	2	the	the	DET
fueconorg-3007	77	3	problem	problem	NOUN
fueconorg-3007	77	4	where	where	SCONJ
fueconorg-3007	77	5	it	it	PRON
fueconorg-3007	77	6	occurs	occur	VERB
fueconorg-3007	77	7	is	be	AUX
fueconorg-3007	77	8	possible	possible	ADJ
fueconorg-3007	77	9	if	if	SCONJ
fueconorg-3007	77	10	one	one	PRON
fueconorg-3007	77	11	knows	know	VERB
fueconorg-3007	77	12	the	the	DET
fueconorg-3007	77	13	business	business	NOUN
fueconorg-3007	77	14	processes	process	NOUN
fueconorg-3007	77	15	that	that	PRON
fueconorg-3007	77	16	are	be	AUX
fueconorg-3007	77	17	performed	perform	VERB
fueconorg-3007	77	18	in	in	ADP
fueconorg-3007	77	19	the	the	DET
fueconorg-3007	77	20	company	company	NOUN
fueconorg-3007	77	21	well	well	ADV
fueconorg-3007	77	22	and	and	CCONJ
fueconorg-3007	77	23	if	if	SCONJ
fueconorg-3007	77	24	they	they	PRON
fueconorg-3007	77	25	are	be	AUX
fueconorg-3007	77	26	managed	manage	VERB
fueconorg-3007	77	27	by	by	ADP
fueconorg-3007	77	28	a	a	DET
fueconorg-3007	77	29	manager	manager	NOUN
fueconorg-3007	77	30	who	who	PRON
fueconorg-3007	77	31	“	"	PUNCT
fueconorg-3007	77	32	lives	live	VERB
fueconorg-3007	77	33	”	"	PUNCT
fueconorg-3007	77	34	lean	lean	ADJ
fueconorg-3007	77	35	business	business	NOUN
fueconorg-3007	77	36	concept	concept	NOUN
fueconorg-3007	77	37	.	.	PUNCT
fueconorg-3007	78	1	the	the	DET
fueconorg-3007	78	2	application	application	NOUN
fueconorg-3007	78	3	of	of	ADP
fueconorg-3007	78	4	the	the	DET
fueconorg-3007	78	5	4p	4p	NOUN
fueconorg-3007	78	6	model	model	NOUN
fueconorg-3007	78	7	requires	require	VERB
fueconorg-3007	78	8	a	a	DET
fueconorg-3007	78	9	long	long	ADJ
fueconorg-3007	78	10	-	-	PUNCT
fueconorg-3007	78	11	term	term	NOUN
fueconorg-3007	78	12	company	company	NOUN
fueconorg-3007	78	13	orientation	orientation	NOUN
fueconorg-3007	78	14	to	to	PART
fueconorg-3007	78	15	better	well	ADJ
fueconorg-3007	78	16	results	result	NOUN
fueconorg-3007	78	17	,	,	PUNCT
fueconorg-3007	78	18	through	through	ADP
fueconorg-3007	78	19	employee	employee	NOUN
fueconorg-3007	78	20	training	training	NOUN
fueconorg-3007	78	21	and	and	CCONJ
fueconorg-3007	78	22	education	education	NOUN
fueconorg-3007	78	23	to	to	PART
fueconorg-3007	78	24	carry	carry	VERB
fueconorg-3007	78	25	out	out	ADP
fueconorg-3007	78	26	business	business	NOUN
fueconorg-3007	78	27	processes	process	NOUN
fueconorg-3007	78	28	through	through	ADP
fueconorg-3007	78	29	continuous	continuous	ADJ
fueconorg-3007	78	30	problem	problem	NOUN
fueconorg-3007	78	31	solving	solve	VERB
fueconorg-3007	78	32	,	,	PUNCT
fueconorg-3007	78	33	in	in	ADP
fueconorg-3007	78	34	a	a	DET
fueconorg-3007	78	35	way	way	NOUN
fueconorg-3007	78	36	that	that	PRON
fueconorg-3007	78	37	will	will	AUX
fueconorg-3007	78	38	increase	increase	VERB
fueconorg-3007	78	39	the	the	DET
fueconorg-3007	78	40	value	value	NOUN
fueconorg-3007	78	41	for	for	ADP
fueconorg-3007	78	42	all	all	DET
fueconorg-3007	78	43	stakeholders	stakeholder	NOUN
fueconorg-3007	78	44	.	.	PUNCT
fueconorg-3007	79	1	if	if	SCONJ
fueconorg-3007	79	2	one	one	NUM
fueconorg-3007	79	3	of	of	ADP
fueconorg-3007	79	4	the	the	DET
fueconorg-3007	79	5	above	above	ADJ
fueconorg-3007	79	6	model	model	NOUN
fueconorg-3007	79	7	elements	element	NOUN
fueconorg-3007	79	8	is	be	AUX
fueconorg-3007	79	9	left	leave	VERB
fueconorg-3007	79	10	out	out	ADP
fueconorg-3007	79	11	,	,	PUNCT
fueconorg-3007	79	12	implementation	implementation	NOUN
fueconorg-3007	79	13	of	of	ADP
fueconorg-3007	79	14	other	other	ADJ
fueconorg-3007	79	15	elements	element	NOUN
fueconorg-3007	79	16	will	will	AUX
fueconorg-3007	79	17	not	not	PART
fueconorg-3007	79	18	be	be	AUX
fueconorg-3007	79	19	complete	complete	ADJ
fueconorg-3007	79	20	,	,	PUNCT
fueconorg-3007	79	21	nor	nor	CCONJ
fueconorg-3007	79	22	will	will	AUX
fueconorg-3007	79	23	the	the	DET
fueconorg-3007	79	24	desired	desire	VERB
fueconorg-3007	79	25	results	result	NOUN
fueconorg-3007	79	26	be	be	AUX
fueconorg-3007	79	27	achieved	achieve	VERB
fueconorg-3007	79	28	.	.	PUNCT
fueconorg-3007	80	1	benefits	benefit	NOUN
fueconorg-3007	80	2	from	from	ADP
fueconorg-3007	80	3	the	the	DET
fueconorg-3007	80	4	application	application	NOUN
fueconorg-3007	80	5	of	of	ADP
fueconorg-3007	80	6	lean	lean	ADJ
fueconorg-3007	80	7	business	business	NOUN
fueconorg-3007	80	8	concept	concept	NOUN
fueconorg-3007	80	9	are	be	AUX
fueconorg-3007	80	10	noticeable	noticeable	ADJ
fueconorg-3007	80	11	at	at	ADP
fueconorg-3007	80	12	:	:	PUNCT
fueconorg-3007	80	13	operational	operational	ADJ
fueconorg-3007	80	14	,	,	PUNCT
fueconorg-3007	80	15	administrative	administrative	ADJ
fueconorg-3007	80	16	,	,	PUNCT
fueconorg-3007	80	17	and	and	CCONJ
fueconorg-3007	80	18	strategic	strategic	ADJ
fueconorg-3007	80	19	levels	level	NOUN
fueconorg-3007	80	20	.	.	PUNCT
fueconorg-3007	81	1	the	the	DET
fueconorg-3007	81	2	first	first	ADJ
fueconorg-3007	81	3	visible	visible	ADJ
fueconorg-3007	81	4	business	business	NOUN
fueconorg-3007	81	5	improvement	improvement	NOUN
fueconorg-3007	81	6	occurs	occur	VERB
fueconorg-3007	81	7	at	at	ADP
fueconorg-3007	81	8	the	the	DET
fueconorg-3007	81	9	operational	operational	ADJ
fueconorg-3007	81	10	level	level	NOUN
fueconorg-3007	81	11	.	.	PUNCT
fueconorg-3007	82	1	research	research	NOUN
fueconorg-3007	82	2	has	have	AUX
fueconorg-3007	82	3	shown	show	VERB
fueconorg-3007	82	4	that	that	SCONJ
fueconorg-3007	82	5	companies	company	NOUN
fueconorg-3007	82	6	that	that	PRON
fueconorg-3007	82	7	applied	apply	VERB
fueconorg-3007	82	8	lean	lean	ADJ
fueconorg-3007	82	9	business	business	NOUN
fueconorg-3007	82	10	concept	concept	NOUN
fueconorg-3007	82	11	reduced	reduce	VERB
fueconorg-3007	82	12	lead	lead	NOUN
fueconorg-3007	82	13	time	time	NOUN
fueconorg-3007	82	14	by	by	ADP
fueconorg-3007	82	15	90	90	NUM
fueconorg-3007	82	16	%	%	NOUN
fueconorg-3007	82	17	,	,	PUNCT
fueconorg-3007	82	18	increased	increase	VERB
fueconorg-3007	82	19	productivity	productivity	NOUN
fueconorg-3007	82	20	by	by	ADP
fueconorg-3007	82	21	50	50	NUM
fueconorg-3007	82	22	%	%	NOUN
fueconorg-3007	82	23	,	,	PUNCT
fueconorg-3007	82	24	reduced	reduce	VERB
fueconorg-3007	82	25	work	work	NOUN
fueconorg-3007	82	26	-	-	PUNCT
fueconorg-3007	82	27	in	in	ADP
fueconorg-3007	82	28	-	-	PUNCT
fueconorg-3007	82	29	progress	progress	NOUN
fueconorg-3007	82	30	inventory	inventory	NOUN
fueconorg-3007	82	31	by	by	ADP
fueconorg-3007	82	32	80	80	NUM
fueconorg-3007	82	33	%	%	NOUN
fueconorg-3007	82	34	,	,	PUNCT
fueconorg-3007	82	35	improved	improved	ADJ
fueconorg-3007	82	36	product	product	NOUN
fueconorg-3007	82	37	quality	quality	NOUN
fueconorg-3007	82	38	by	by	ADP
fueconorg-3007	82	39	70	70	NUM
fueconorg-3007	82	40	%	%	NOUN
fueconorg-3007	82	41	,	,	PUNCT
fueconorg-3007	82	42	and	and	CCONJ
fueconorg-3007	82	43	reduced	reduce	VERB
fueconorg-3007	82	44	use	use	NOUN
fueconorg-3007	82	45	of	of	ADP
fueconorg-3007	82	46	business	business	NOUN
fueconorg-3007	82	47	potential	potential	NOUN
fueconorg-3007	82	48	by	by	ADP
fueconorg-3007	82	49	75	75	NUM
fueconorg-3007	82	50	%	%	NOUN
fueconorg-3007	82	51	(	(	PUNCT
fueconorg-3007	82	52	womack	womack	PROPN
fueconorg-3007	82	53	&	&	CCONJ
fueconorg-3007	82	54	jones	jones	PROPN
fueconorg-3007	82	55	,	,	PUNCT
fueconorg-3007	82	56	1994	1994	NUM
fueconorg-3007	82	57	)	)	PUNCT
fueconorg-3007	82	58	.	.	PUNCT
fueconorg-3007	83	1	administrative	administrative	ADJ
fueconorg-3007	83	2	improvement	improvement	NOUN
fueconorg-3007	83	3	allows	allow	VERB
fueconorg-3007	83	4	(	(	PUNCT
fueconorg-3007	83	5	lean	lean	ADJ
fueconorg-3007	83	6	principles	principle	NOUN
fueconorg-3007	83	7	):	):	PUNCT
fueconorg-3007	83	8			NOUN
fueconorg-3007	83	9	reduction	reduction	NOUN
fueconorg-3007	83	10	of	of	ADP
fueconorg-3007	83	11	errors	error	NOUN
fueconorg-3007	83	12	in	in	ADP
fueconorg-3007	83	13	the	the	DET
fueconorg-3007	83	14	product	product	NOUN
fueconorg-3007	83	15	ordering	ordering	NOUN
fueconorg-3007	83	16	process	process	NOUN
fueconorg-3007	83	17	,	,	PUNCT
fueconorg-3007	83	18			CCONJ
fueconorg-3007	83	19	shortening	shortening	NOUN
fueconorg-3007	83	20	customer	customer	NOUN
fueconorg-3007	83	21	waiting	waiting	NOUN
fueconorg-3007	83	22	time	time	NOUN
fueconorg-3007	83	23	,	,	PUNCT
fueconorg-3007	83	24	improving	improve	VERB
fueconorg-3007	83	25	customer	customer	NOUN
fueconorg-3007	83	26	service	service	NOUN
fueconorg-3007	83	27	function	function	NOUN
fueconorg-3007	83	28	,	,	PUNCT
fueconorg-3007	83	29			X
fueconorg-3007	83	30	reducing	reduce	VERB
fueconorg-3007	83	31	documentation	documentation	NOUN
fueconorg-3007	83	32	and	and	CCONJ
fueconorg-3007	83	33	paperwork	paperwork	NOUN
fueconorg-3007	83	34	of	of	ADP
fueconorg-3007	83	35	business	business	NOUN
fueconorg-3007	83	36	processes	process	NOUN
fueconorg-3007	83	37	by	by	ADP
fueconorg-3007	83	38	ensuring	ensure	VERB
fueconorg-3007	83	39	that	that	SCONJ
fueconorg-3007	83	40	more	more	ADJ
fueconorg-3007	83	41	time	time	NOUN
fueconorg-3007	83	42	is	be	AUX
fueconorg-3007	83	43	spent	spend	VERB
fueconorg-3007	83	44	on	on	ADP
fueconorg-3007	83	45	securing	secure	VERB
fueconorg-3007	83	46	value	value	NOUN
fueconorg-3007	83	47	for	for	ADP
fueconorg-3007	83	48	customers	customer	NOUN
fueconorg-3007	83	49	,	,	PUNCT
fueconorg-3007	83	50			VERB
fueconorg-3007	83	51	that	that	SCONJ
fueconorg-3007	83	52	the	the	DET
fueconorg-3007	83	53	same	same	ADJ
fueconorg-3007	83	54	number	number	NOUN
fueconorg-3007	83	55	of	of	ADP
fueconorg-3007	83	56	workers	worker	NOUN
fueconorg-3007	83	57	handle	handle	VERB
fueconorg-3007	83	58	a	a	DET
fueconorg-3007	83	59	greater	great	ADJ
fueconorg-3007	83	60	number	number	NOUN
fueconorg-3007	83	61	of	of	ADP
fueconorg-3007	83	62	orders	order	NOUN
fueconorg-3007	83	63	,	,	PUNCT
fueconorg-3007	83	64	suitability	suitability	NOUN
fueconorg-3007	83	65	of	of	ADP
fueconorg-3007	83	66	activitybased	activitybase	VERB
fueconorg-3007	83	67	costing	cost	VERB
fueconorg-3007	83	68	for	for	ADP
fueconorg-3007	83	69	lean	lean	ADJ
fueconorg-3007	83	70	business	business	NOUN
fueconorg-3007	83	71	concept	concept	NOUN
fueconorg-3007	83	72	311	311	NUM
fueconorg-3007	83	73			NOUN
fueconorg-3007	83	74	lowering	lower	VERB
fueconorg-3007	83	75	costs	cost	NOUN
fueconorg-3007	83	76	with	with	ADP
fueconorg-3007	83	77	the	the	DET
fueconorg-3007	83	78	increase	increase	NOUN
fueconorg-3007	83	79	in	in	ADP
fueconorg-3007	83	80	inventory	inventory	NOUN
fueconorg-3007	83	81	turnover	turnover	NOUN
fueconorg-3007	83	82	,	,	PUNCT
fueconorg-3007	83	83	and	and	CCONJ
fueconorg-3007	83	84			X
fueconorg-3007	83	85	implementation	implementation	NOUN
fueconorg-3007	83	86	of	of	ADP
fueconorg-3007	83	87	business	business	NOUN
fueconorg-3007	83	88	standards	standard	NOUN
fueconorg-3007	83	89	.	.	PUNCT
fueconorg-3007	84	1	strategic	strategic	ADJ
fueconorg-3007	84	2	business	business	NOUN
fueconorg-3007	84	3	improvement	improvement	NOUN
fueconorg-3007	84	4	can	can	AUX
fueconorg-3007	84	5	be	be	AUX
fueconorg-3007	84	6	seen	see	VERB
fueconorg-3007	84	7	after	after	ADP
fueconorg-3007	84	8	a	a	DET
fueconorg-3007	84	9	long	long	ADJ
fueconorg-3007	84	10	period	period	NOUN
fueconorg-3007	84	11	of	of	ADP
fueconorg-3007	84	12	time	time	NOUN
fueconorg-3007	84	13	.	.	PUNCT
fueconorg-3007	85	1	this	this	DET
fueconorg-3007	85	2	improvement	improvement	NOUN
fueconorg-3007	85	3	relates	relate	VERB
fueconorg-3007	85	4	to	to	ADP
fueconorg-3007	85	5	increased	increase	VERB
fueconorg-3007	85	6	market	market	NOUN
fueconorg-3007	85	7	share	share	NOUN
fueconorg-3007	85	8	and	and	CCONJ
fueconorg-3007	85	9	rise	rise	VERB
fueconorg-3007	85	10	in	in	ADP
fueconorg-3007	85	11	cash	cash	NOUN
fueconorg-3007	85	12	flow	flow	NOUN
fueconorg-3007	85	13	and	and	CCONJ
fueconorg-3007	85	14	corporate	corporate	ADJ
fueconorg-3007	85	15	income	income	NOUN
fueconorg-3007	85	16	.	.	PUNCT
fueconorg-3007	86	1	a	a	DET
fueconorg-3007	86	2	large	large	ADJ
fueconorg-3007	86	3	number	number	NOUN
fueconorg-3007	86	4	of	of	ADP
fueconorg-3007	86	5	companies	company	NOUN
fueconorg-3007	86	6	engage	engage	VERB
fueconorg-3007	86	7	professional	professional	ADJ
fueconorg-3007	86	8	consultants	consultant	NOUN
fueconorg-3007	86	9	for	for	ADP
fueconorg-3007	86	10	lean	lean	ADJ
fueconorg-3007	86	11	concept	concept	NOUN
fueconorg-3007	86	12	implementation	implementation	NOUN
fueconorg-3007	86	13	and	and	CCONJ
fueconorg-3007	86	14	spend	spend	VERB
fueconorg-3007	86	15	large	large	ADJ
fueconorg-3007	86	16	sums	sum	NOUN
fueconorg-3007	86	17	of	of	ADP
fueconorg-3007	86	18	money	money	NOUN
fueconorg-3007	86	19	.	.	PUNCT
fueconorg-3007	87	1	however	however	ADV
fueconorg-3007	87	2	,	,	PUNCT
fueconorg-3007	87	3	lean	lean	ADJ
fueconorg-3007	87	4	business	business	NOUN
fueconorg-3007	87	5	concept	concept	NOUN
fueconorg-3007	87	6	must	must	AUX
fueconorg-3007	87	7	first	first	ADV
fueconorg-3007	87	8	be	be	AUX
fueconorg-3007	87	9	accepted	accept	VERB
fueconorg-3007	87	10	by	by	ADP
fueconorg-3007	87	11	the	the	DET
fueconorg-3007	87	12	top	top	ADJ
fueconorg-3007	87	13	management	management	NOUN
fueconorg-3007	87	14	to	to	PART
fueconorg-3007	87	15	achieve	achieve	VERB
fueconorg-3007	87	16	the	the	DET
fueconorg-3007	87	17	defined	define	VERB
fueconorg-3007	87	18	goals	goal	NOUN
fueconorg-3007	87	19	.	.	PUNCT
fueconorg-3007	88	1	this	this	PRON
fueconorg-3007	88	2	is	be	AUX
fueconorg-3007	88	3	because	because	SCONJ
fueconorg-3007	88	4	the	the	DET
fueconorg-3007	88	5	process	process	NOUN
fueconorg-3007	88	6	of	of	ADP
fueconorg-3007	88	7	implementing	implement	VERB
fueconorg-3007	88	8	lean	lean	ADJ
fueconorg-3007	88	9	business	business	NOUN
fueconorg-3007	88	10	concept	concept	NOUN
fueconorg-3007	88	11	must	must	AUX
fueconorg-3007	88	12	begin	begin	VERB
fueconorg-3007	88	13	with	with	ADP
fueconorg-3007	88	14	the	the	DET
fueconorg-3007	88	15	research	research	NOUN
fueconorg-3007	88	16	and	and	CCONJ
fueconorg-3007	88	17	analysis	analysis	NOUN
fueconorg-3007	88	18	of	of	ADP
fueconorg-3007	88	19	existing	exist	VERB
fueconorg-3007	88	20	business	business	NOUN
fueconorg-3007	88	21	practices	practice	NOUN
fueconorg-3007	88	22	,	,	PUNCT
fueconorg-3007	88	23	in	in	ADP
fueconorg-3007	88	24	order	order	NOUN
fueconorg-3007	88	25	to	to	PART
fueconorg-3007	88	26	determine	determine	VERB
fueconorg-3007	88	27	the	the	DET
fueconorg-3007	88	28	lean	lean	ADJ
fueconorg-3007	88	29	technique	technique	NOUN
fueconorg-3007	88	30	that	that	PRON
fueconorg-3007	88	31	is	be	AUX
fueconorg-3007	88	32	appropriate	appropriate	ADJ
fueconorg-3007	88	33	to	to	ADP
fueconorg-3007	88	34	specific	specific	ADJ
fueconorg-3007	88	35	business	business	NOUN
fueconorg-3007	88	36	practices	practice	NOUN
fueconorg-3007	88	37	.	.	PUNCT
fueconorg-3007	89	1	if	if	SCONJ
fueconorg-3007	89	2	that	that	PRON
fueconorg-3007	89	3	is	be	AUX
fueconorg-3007	89	4	not	not	PART
fueconorg-3007	89	5	the	the	DET
fueconorg-3007	89	6	case	case	NOUN
fueconorg-3007	89	7	,	,	PUNCT
fueconorg-3007	89	8	lean	lean	ADJ
fueconorg-3007	89	9	concept	concept	NOUN
fueconorg-3007	89	10	will	will	AUX
fueconorg-3007	89	11	be	be	AUX
fueconorg-3007	89	12	just	just	ADV
fueconorg-3007	89	13	a	a	DET
fueconorg-3007	89	14	simple	simple	ADJ
fueconorg-3007	89	15	tool	tool	NOUN
fueconorg-3007	89	16	for	for	ADP
fueconorg-3007	89	17	business	business	NOUN
fueconorg-3007	89	18	improvement	improvement	NOUN
fueconorg-3007	89	19	.	.	PUNCT
fueconorg-3007	90	1	2	2	X
fueconorg-3007	90	2	.	.	X
fueconorg-3007	90	3	activity	activity	NOUN
fueconorg-3007	90	4	-	-	PUNCT
fueconorg-3007	90	5	based	base	VERB
fueconorg-3007	90	6	costing	costing	NOUN
fueconorg-3007	90	7	and	and	CCONJ
fueconorg-3007	90	8	management	management	NOUN
fueconorg-3007	90	9	activity	activity	NOUN
fueconorg-3007	90	10	-	-	PUNCT
fueconorg-3007	90	11	based	base	VERB
fueconorg-3007	90	12	costing	costing	NOUN
fueconorg-3007	90	13	(	(	PUNCT
fueconorg-3007	90	14	abc	abc	PROPN
fueconorg-3007	90	15	)	)	PUNCT
fueconorg-3007	90	16	emerged	emerge	VERB
fueconorg-3007	90	17	as	as	ADP
fueconorg-3007	90	18	a	a	DET
fueconorg-3007	90	19	result	result	NOUN
fueconorg-3007	90	20	of	of	ADP
fueconorg-3007	90	21	the	the	DET
fueconorg-3007	90	22	efforts	effort	NOUN
fueconorg-3007	90	23	of	of	ADP
fueconorg-3007	90	24	accounting	accounting	NOUN
fueconorg-3007	90	25	theory	theory	NOUN
fueconorg-3007	90	26	and	and	CCONJ
fueconorg-3007	90	27	practice	practice	NOUN
fueconorg-3007	90	28	to	to	PART
fueconorg-3007	90	29	respond	respond	VERB
fueconorg-3007	90	30	to	to	ADP
fueconorg-3007	90	31	the	the	DET
fueconorg-3007	90	32	information	information	NOUN
fueconorg-3007	90	33	requirements	requirement	NOUN
fueconorg-3007	90	34	of	of	ADP
fueconorg-3007	90	35	company	company	NOUN
fueconorg-3007	90	36	management	management	NOUN
fueconorg-3007	90	37	in	in	ADP
fueconorg-3007	90	38	changed	change	VERB
fueconorg-3007	90	39	business	business	NOUN
fueconorg-3007	90	40	conditions	condition	NOUN
fueconorg-3007	90	41	.	.	PUNCT
fueconorg-3007	91	1	the	the	DET
fueconorg-3007	91	2	initial	initial	ADJ
fueconorg-3007	91	3	goal	goal	NOUN
fueconorg-3007	91	4	of	of	ADP
fueconorg-3007	91	5	activity	activity	NOUN
fueconorg-3007	91	6	-	-	PUNCT
fueconorg-3007	91	7	based	base	VERB
fueconorg-3007	91	8	costing	costing	NOUN
fueconorg-3007	91	9	was	be	AUX
fueconorg-3007	91	10	to	to	PART
fueconorg-3007	91	11	overcome	overcome	VERB
fueconorg-3007	91	12	the	the	DET
fueconorg-3007	91	13	weaknesses	weakness	NOUN
fueconorg-3007	91	14	of	of	ADP
fueconorg-3007	91	15	traditional	traditional	ADJ
fueconorg-3007	91	16	costing	cost	VERB
fueconorg-3007	91	17	systems	system	NOUN
fueconorg-3007	91	18	,	,	PUNCT
fueconorg-3007	91	19	in	in	ADP
fueconorg-3007	91	20	terms	term	NOUN
fueconorg-3007	91	21	of	of	ADP
fueconorg-3007	91	22	finding	find	VERB
fueconorg-3007	91	23	adequate	adequate	ADJ
fueconorg-3007	91	24	keys	key	NOUN
fueconorg-3007	91	25	to	to	PART
fueconorg-3007	91	26	allocate	allocate	VERB
fueconorg-3007	91	27	overhead	overhead	ADJ
fueconorg-3007	91	28	costs	cost	NOUN
fueconorg-3007	91	29	.	.	PUNCT
fueconorg-3007	92	1	this	this	PRON
fueconorg-3007	92	2	is	be	AUX
fueconorg-3007	92	3	because	because	SCONJ
fueconorg-3007	92	4	the	the	DET
fueconorg-3007	92	5	new	new	ADJ
fueconorg-3007	92	6	ways	way	NOUN
fueconorg-3007	92	7	of	of	ADP
fueconorg-3007	92	8	doing	do	VERB
fueconorg-3007	92	9	business	business	NOUN
fueconorg-3007	92	10	and	and	CCONJ
fueconorg-3007	92	11	the	the	DET
fueconorg-3007	92	12	changed	change	VERB
fueconorg-3007	92	13	organizational	organizational	ADJ
fueconorg-3007	92	14	structure	structure	NOUN
fueconorg-3007	92	15	in	in	ADP
fueconorg-3007	92	16	the	the	DET
fueconorg-3007	92	17	company	company	NOUN
fueconorg-3007	92	18	have	have	AUX
fueconorg-3007	92	19	led	lead	VERB
fueconorg-3007	92	20	to	to	ADP
fueconorg-3007	92	21	a	a	DET
fueconorg-3007	92	22	rise	rise	NOUN
fueconorg-3007	92	23	in	in	ADP
fueconorg-3007	92	24	overhead	overhead	ADJ
fueconorg-3007	92	25	costs	cost	NOUN
fueconorg-3007	92	26	,	,	PUNCT
fueconorg-3007	92	27	but	but	CCONJ
fueconorg-3007	92	28	also	also	ADV
fueconorg-3007	92	29	to	to	ADP
fueconorg-3007	92	30	a	a	DET
fueconorg-3007	92	31	reduction	reduction	NOUN
fueconorg-3007	92	32	in	in	ADP
fueconorg-3007	92	33	direct	direct	ADJ
fueconorg-3007	92	34	labor	labor	NOUN
fueconorg-3007	92	35	costs	cost	NOUN
fueconorg-3007	92	36	,	,	PUNCT
fueconorg-3007	92	37	which	which	PRON
fueconorg-3007	92	38	were	be	AUX
fueconorg-3007	92	39	the	the	DET
fueconorg-3007	92	40	most	most	ADV
fueconorg-3007	92	41	commonly	commonly	ADV
fueconorg-3007	92	42	used	use	VERB
fueconorg-3007	92	43	basis	basis	NOUN
fueconorg-3007	92	44	for	for	ADP
fueconorg-3007	92	45	allocating	allocate	VERB
fueconorg-3007	92	46	overhead	overhead	ADJ
fueconorg-3007	92	47	costs	cost	NOUN
fueconorg-3007	92	48	.	.	PUNCT
fueconorg-3007	93	1	in	in	ADP
fueconorg-3007	93	2	a	a	DET
fueconorg-3007	93	3	situation	situation	NOUN
fueconorg-3007	93	4	where	where	SCONJ
fueconorg-3007	93	5	the	the	DET
fueconorg-3007	93	6	mass	mass	NOUN
fueconorg-3007	93	7	of	of	ADP
fueconorg-3007	93	8	overhead	overhead	ADJ
fueconorg-3007	93	9	costs	cost	NOUN
fueconorg-3007	93	10	is	be	AUX
fueconorg-3007	93	11	allocated	allocate	VERB
fueconorg-3007	93	12	on	on	ADP
fueconorg-3007	93	13	the	the	DET
fueconorg-3007	93	14	basis	basis	NOUN
fueconorg-3007	93	15	of	of	ADP
fueconorg-3007	93	16	direct	direct	ADJ
fueconorg-3007	93	17	labor	labor	NOUN
fueconorg-3007	93	18	costs	cost	NOUN
fueconorg-3007	93	19	,	,	PUNCT
fueconorg-3007	93	20	cost	cost	NOUN
fueconorg-3007	93	21	of	of	ADP
fueconorg-3007	93	22	goods	good	NOUN
fueconorg-3007	93	23	determined	determine	VERB
fueconorg-3007	93	24	by	by	ADP
fueconorg-3007	93	25	traditional	traditional	ADJ
fueconorg-3007	93	26	approach	approach	NOUN
fueconorg-3007	93	27	becomes	become	VERB
fueconorg-3007	93	28	an	an	DET
fueconorg-3007	93	29	unreliable	unreliable	ADJ
fueconorg-3007	93	30	information	information	NOUN
fueconorg-3007	93	31	basis	basis	NOUN
fueconorg-3007	93	32	for	for	ADP
fueconorg-3007	93	33	making	make	VERB
fueconorg-3007	93	34	business	business	NOUN
fueconorg-3007	93	35	decisions	decision	NOUN
fueconorg-3007	93	36	,	,	PUNCT
fueconorg-3007	93	37	planning	planning	NOUN
fueconorg-3007	93	38	,	,	PUNCT
fueconorg-3007	93	39	and	and	CCONJ
fueconorg-3007	93	40	control	control	NOUN
fueconorg-3007	93	41	.	.	PUNCT
fueconorg-3007	94	1	the	the	DET
fueconorg-3007	94	2	basic	basic	ADJ
fueconorg-3007	94	3	novelty	novelty	NOUN
fueconorg-3007	94	4	of	of	ADP
fueconorg-3007	94	5	activity	activity	NOUN
fueconorg-3007	94	6	-	-	PUNCT
fueconorg-3007	94	7	based	base	VERB
fueconorg-3007	94	8	costing	costing	NOUN
fueconorg-3007	94	9	is	be	AUX
fueconorg-3007	94	10	that	that	SCONJ
fueconorg-3007	94	11	this	this	DET
fueconorg-3007	94	12	concept	concept	NOUN
fueconorg-3007	94	13	recognizes	recognize	VERB
fueconorg-3007	94	14	that	that	SCONJ
fueconorg-3007	94	15	most	most	ADJ
fueconorg-3007	94	16	of	of	ADP
fueconorg-3007	94	17	the	the	DET
fueconorg-3007	94	18	company	company	NOUN
fueconorg-3007	94	19	’s	’s	PART
fueconorg-3007	94	20	resources	resource	NOUN
fueconorg-3007	94	21	are	be	AUX
fueconorg-3007	94	22	not	not	PART
fueconorg-3007	94	23	used	use	VERB
fueconorg-3007	94	24	in	in	ADP
fueconorg-3007	94	25	direct	direct	ADJ
fueconorg-3007	94	26	production	production	NOUN
fueconorg-3007	94	27	,	,	PUNCT
fueconorg-3007	94	28	but	but	CCONJ
fueconorg-3007	94	29	in	in	ADP
fueconorg-3007	94	30	production	production	NOUN
fueconorg-3007	94	31	support	support	NOUN
fueconorg-3007	94	32	activities	activity	NOUN
fueconorg-3007	94	33	and	and	CCONJ
fueconorg-3007	94	34	sale	sale	NOUN
fueconorg-3007	94	35	of	of	ADP
fueconorg-3007	94	36	products	product	NOUN
fueconorg-3007	94	37	and	and	CCONJ
fueconorg-3007	94	38	services	service	NOUN
fueconorg-3007	94	39	(	(	PUNCT
fueconorg-3007	94	40	malinić	malinić	NOUN
fueconorg-3007	94	41	&	&	CCONJ
fueconorg-3007	94	42	jovanović	jovanović	PROPN
fueconorg-3007	94	43	,	,	PUNCT
fueconorg-3007	94	44	2011	2011	NUM
fueconorg-3007	94	45	)	)	PUNCT
fueconorg-3007	94	46	.	.	PUNCT
fueconorg-3007	95	1	in	in	ADP
fueconorg-3007	95	2	fact	fact	NOUN
fueconorg-3007	95	3	,	,	PUNCT
fueconorg-3007	95	4	activitybased	activitybase	VERB
fueconorg-3007	95	5	costing	costing	NOUN
fueconorg-3007	95	6	implies	imply	VERB
fueconorg-3007	95	7	that	that	SCONJ
fueconorg-3007	95	8	costs	cost	NOUN
fueconorg-3007	95	9	are	be	AUX
fueconorg-3007	95	10	incurred	incur	VERB
fueconorg-3007	95	11	when	when	SCONJ
fueconorg-3007	95	12	carrying	carry	VERB
fueconorg-3007	95	13	out	out	ADP
fueconorg-3007	95	14	activities	activity	NOUN
fueconorg-3007	95	15	of	of	ADP
fueconorg-3007	95	16	production	production	NOUN
fueconorg-3007	95	17	and	and	CCONJ
fueconorg-3007	95	18	sales	sale	NOUN
fueconorg-3007	95	19	of	of	ADP
fueconorg-3007	95	20	products	product	NOUN
fueconorg-3007	95	21	.	.	PUNCT
fueconorg-3007	96	1	the	the	DET
fueconorg-3007	96	2	basic	basic	ADJ
fueconorg-3007	96	3	task	task	NOUN
fueconorg-3007	96	4	of	of	ADP
fueconorg-3007	96	5	this	this	DET
fueconorg-3007	96	6	method	method	NOUN
fueconorg-3007	96	7	is	be	AUX
fueconorg-3007	96	8	to	to	PART
fueconorg-3007	96	9	allocate	allocate	VERB
fueconorg-3007	96	10	overhead	overhead	ADJ
fueconorg-3007	96	11	costs	cost	NOUN
fueconorg-3007	96	12	to	to	ADP
fueconorg-3007	96	13	products	product	NOUN
fueconorg-3007	96	14	by	by	ADP
fueconorg-3007	96	15	carefully	carefully	ADV
fueconorg-3007	96	16	researching	research	VERB
fueconorg-3007	96	17	the	the	DET
fueconorg-3007	96	18	relationship	relationship	NOUN
fueconorg-3007	96	19	between	between	ADP
fueconorg-3007	96	20	products	product	NOUN
fueconorg-3007	96	21	,	,	PUNCT
fueconorg-3007	96	22	activities	activity	NOUN
fueconorg-3007	96	23	that	that	PRON
fueconorg-3007	96	24	incur	incur	VERB
fueconorg-3007	96	25	production	production	NOUN
fueconorg-3007	96	26	costs	cost	NOUN
fueconorg-3007	96	27	,	,	PUNCT
fueconorg-3007	96	28	and	and	CCONJ
fueconorg-3007	96	29	resources	resource	NOUN
fueconorg-3007	96	30	spent	spend	VERB
fueconorg-3007	96	31	on	on	ADP
fueconorg-3007	96	32	production	production	NOUN
fueconorg-3007	96	33	.	.	PUNCT
fueconorg-3007	97	1	activity	activity	NOUN
fueconorg-3007	97	2	-	-	PUNCT
fueconorg-3007	97	3	based	base	VERB
fueconorg-3007	97	4	costing	costing	NOUN
fueconorg-3007	97	5	is	be	AUX
fueconorg-3007	97	6	based	base	VERB
fueconorg-3007	97	7	on	on	ADP
fueconorg-3007	97	8	the	the	DET
fueconorg-3007	97	9	following	follow	VERB
fueconorg-3007	97	10	assumptions	assumption	NOUN
fueconorg-3007	97	11	(	(	PUNCT
fueconorg-3007	97	12	antić	antić	PROPN
fueconorg-3007	97	13	&	&	CCONJ
fueconorg-3007	97	14	georgijevski	georgijevski	PROPN
fueconorg-3007	97	15	,	,	PUNCT
fueconorg-3007	97	16	2010	2010	NUM
fueconorg-3007	97	17	):	):	PUNCT
fueconorg-3007	97	18			VERB
fueconorg-3007	97	19	to	to	PART
fueconorg-3007	97	20	produce	produce	VERB
fueconorg-3007	97	21	a	a	DET
fueconorg-3007	97	22	product	product	NOUN
fueconorg-3007	97	23	or	or	CCONJ
fueconorg-3007	97	24	service	service	NOUN
fueconorg-3007	97	25	,	,	PUNCT
fueconorg-3007	97	26	it	it	PRON
fueconorg-3007	97	27	is	be	AUX
fueconorg-3007	97	28	necessary	necessary	ADJ
fueconorg-3007	97	29	to	to	PART
fueconorg-3007	97	30	carry	carry	VERB
fueconorg-3007	97	31	out	out	ADP
fueconorg-3007	97	32	appropriate	appropriate	ADJ
fueconorg-3007	97	33	activities	activity	NOUN
fueconorg-3007	97	34	,	,	PUNCT
fueconorg-3007	97	35			VERB
fueconorg-3007	97	36	to	to	PART
fueconorg-3007	97	37	carry	carry	VERB
fueconorg-3007	97	38	out	out	ADP
fueconorg-3007	97	39	an	an	DET
fueconorg-3007	97	40	activity	activity	NOUN
fueconorg-3007	97	41	,	,	PUNCT
fueconorg-3007	97	42	it	it	PRON
fueconorg-3007	97	43	is	be	AUX
fueconorg-3007	97	44	necessary	necessary	ADJ
fueconorg-3007	97	45	to	to	PART
fueconorg-3007	97	46	spend	spend	VERB
fueconorg-3007	97	47	some	some	DET
fueconorg-3007	97	48	resources	resource	NOUN
fueconorg-3007	97	49	,	,	PUNCT
fueconorg-3007	97	50			PUNCT
fueconorg-3007	98	1	activities	activity	NOUN
fueconorg-3007	98	2	are	be	AUX
fueconorg-3007	98	3	the	the	DET
fueconorg-3007	98	4	basis	basis	NOUN
fueconorg-3007	98	5	of	of	ADP
fueconorg-3007	98	6	cost	cost	NOUN
fueconorg-3007	98	7	allocation	allocation	NOUN
fueconorg-3007	98	8	,	,	PUNCT
fueconorg-3007	98	9	and	and	CCONJ
fueconorg-3007	98	10			NOUN
fueconorg-3007	98	11	cost	cost	NOUN
fueconorg-3007	98	12	drivers	driver	NOUN
fueconorg-3007	98	13	(	(	PUNCT
fueconorg-3007	98	14	resource	resource	NOUN
fueconorg-3007	98	15	cost	cost	NOUN
fueconorg-3007	98	16	drivers	driver	NOUN
fueconorg-3007	98	17	and	and	CCONJ
fueconorg-3007	98	18	activity	activity	NOUN
fueconorg-3007	98	19	drivers	driver	NOUN
fueconorg-3007	98	20	)	)	PUNCT
fueconorg-3007	98	21	do	do	AUX
fueconorg-3007	98	22	not	not	PART
fueconorg-3007	98	23	have	have	VERB
fueconorg-3007	98	24	to	to	PART
fueconorg-3007	98	25	be	be	AUX
fueconorg-3007	98	26	related	relate	VERB
fueconorg-3007	98	27	to	to	ADP
fueconorg-3007	98	28	the	the	DET
fueconorg-3007	98	29	physical	physical	ADJ
fueconorg-3007	98	30	volume	volume	NOUN
fueconorg-3007	98	31	of	of	ADP
fueconorg-3007	98	32	production	production	NOUN
fueconorg-3007	98	33	.	.	PUNCT
fueconorg-3007	99	1	in	in	ADP
fueconorg-3007	99	2	figure	figure	NOUN
fueconorg-3007	99	3	2	2	NUM
fueconorg-3007	99	4	,	,	PUNCT
fueconorg-3007	99	5	a	a	DET
fueconorg-3007	99	6	two	two	NUM
fueconorg-3007	99	7	-	-	PUNCT
fueconorg-3007	99	8	dimensional	dimensional	ADJ
fueconorg-3007	99	9	activity	activity	NOUN
fueconorg-3007	99	10	-	-	PUNCT
fueconorg-3007	99	11	based	base	VERB
fueconorg-3007	99	12	costing	costing	NOUN
fueconorg-3007	99	13	model	model	NOUN
fueconorg-3007	99	14	is	be	AUX
fueconorg-3007	99	15	shown	show	VERB
fueconorg-3007	99	16	.	.	PUNCT
fueconorg-3007	100	1	the	the	DET
fueconorg-3007	100	2	figure	figure	NOUN
fueconorg-3007	100	3	shows	show	VERB
fueconorg-3007	100	4	the	the	DET
fueconorg-3007	100	5	vertical	vertical	ADJ
fueconorg-3007	100	6	and	and	CCONJ
fueconorg-3007	100	7	horizontal	horizontal	ADJ
fueconorg-3007	100	8	dimension	dimension	NOUN
fueconorg-3007	100	9	of	of	ADP
fueconorg-3007	100	10	activity	activity	NOUN
fueconorg-3007	100	11	-	-	PUNCT
fueconorg-3007	100	12	based	base	VERB
fueconorg-3007	100	13	costing	costing	NOUN
fueconorg-3007	100	14	and	and	CCONJ
fueconorg-3007	100	15	their	their	PRON
fueconorg-3007	100	16	interconnectedness	interconnectedness	NOUN
fueconorg-3007	100	17	with	with	ADP
fueconorg-3007	100	18	activity	activity	NOUN
fueconorg-3007	100	19	-	-	PUNCT
fueconorg-3007	100	20	based	base	VERB
fueconorg-3007	100	21	management	management	NOUN
fueconorg-3007	100	22	(	(	PUNCT
fueconorg-3007	100	23	abm	abm	PROPN
fueconorg-3007	100	24	)	)	PUNCT
fueconorg-3007	100	25	.	.	PUNCT
fueconorg-3007	101	1	312	312	NUM
fueconorg-3007	101	2	b.	b.	PROPN
fueconorg-3007	101	3	novićević	novićević	PROPN
fueconorg-3007	101	4	ĉećević	ĉećević	PROPN
fueconorg-3007	101	5	,	,	PUNCT
fueconorg-3007	101	6	lj	lj	PROPN
fueconorg-3007	101	7	.	.	PUNCT
fueconorg-3007	102	1	antić	antić	PROPN
fueconorg-3007	102	2	fig	fig	NOUN
fueconorg-3007	102	3	.	.	PUNCT
fueconorg-3007	103	1	2	2	NUM
fueconorg-3007	103	2	a	a	DET
fueconorg-3007	103	3	two	two	NUM
fueconorg-3007	103	4	-	-	PUNCT
fueconorg-3007	103	5	dimensional	dimensional	ADJ
fueconorg-3007	103	6	activity	activity	NOUN
fueconorg-3007	103	7	-	-	PUNCT
fueconorg-3007	103	8	based	base	VERB
fueconorg-3007	103	9	costing	costing	NOUN
fueconorg-3007	103	10	model	model	NOUN
fueconorg-3007	103	11	source	source	NOUN
fueconorg-3007	103	12	:	:	PUNCT
fueconorg-3007	103	13	cokins	cokin	NOUN
fueconorg-3007	103	14	,	,	PUNCT
fueconorg-3007	103	15	g.	g.	PROPN
fueconorg-3007	103	16	(	(	PUNCT
fueconorg-3007	103	17	2001	2001	NUM
fueconorg-3007	103	18	)	)	PUNCT
fueconorg-3007	103	19	activity	activity	NOUN
fueconorg-3007	103	20	-	-	PUNCT
fueconorg-3007	103	21	based	base	VERB
fueconorg-3007	103	22	cost	cost	NOUN
fueconorg-3007	103	23	management	management	NOUN
fueconorg-3007	103	24	–	–	PUNCT
fueconorg-3007	103	25	an	an	DET
fueconorg-3007	103	26	executives	executive	NOUN
fueconorg-3007	103	27	guide	guide	VERB
fueconorg-3007	103	28	,	,	PUNCT
fueconorg-3007	103	29	john	john	PROPN
fueconorg-3007	103	30	wiley	wiley	PROPN
fueconorg-3007	103	31	&	&	CCONJ
fueconorg-3007	103	32	sons	son	NOUN
fueconorg-3007	103	33	,	,	PUNCT
fueconorg-3007	103	34	new	new	PROPN
fueconorg-3007	103	35	york	york	PROPN
fueconorg-3007	103	36	.	.	PUNCT
fueconorg-3007	104	1	p.15	p.15	PROPN
fueconorg-3007	104	2	.	.	PROPN
fueconorg-3007	104	3	vertical	vertical	PROPN
fueconorg-3007	104	4	dimension	dimension	NOUN
fueconorg-3007	104	5	refers	refer	VERB
fueconorg-3007	104	6	to	to	ADP
fueconorg-3007	104	7	costing	cost	VERB
fueconorg-3007	104	8	by	by	ADP
fueconorg-3007	104	9	cost	cost	NOUN
fueconorg-3007	104	10	objects	object	NOUN
fueconorg-3007	104	11	.	.	PUNCT
fueconorg-3007	105	1	direct	direct	ADJ
fueconorg-3007	105	2	resource	resource	NOUN
fueconorg-3007	105	3	costs	cost	NOUN
fueconorg-3007	105	4	can	can	AUX
fueconorg-3007	105	5	,	,	PUNCT
fueconorg-3007	105	6	like	like	INTJ
fueconorg-3007	105	7	in	in	ADP
fueconorg-3007	105	8	traditional	traditional	ADJ
fueconorg-3007	105	9	costing	costing	NOUN
fueconorg-3007	105	10	,	,	PUNCT
fueconorg-3007	105	11	be	be	AUX
fueconorg-3007	105	12	transferred	transfer	VERB
fueconorg-3007	105	13	directly	directly	ADV
fueconorg-3007	105	14	to	to	PART
fueconorg-3007	105	15	cost	cost	VERB
fueconorg-3007	105	16	objects	object	NOUN
fueconorg-3007	105	17	(	(	PUNCT
fueconorg-3007	105	18	antić	antić	X
fueconorg-3007	105	19	,	,	PUNCT
fueconorg-3007	105	20	2003	2003	NUM
fueconorg-3007	105	21	)	)	PUNCT
fueconorg-3007	105	22	.	.	PUNCT
fueconorg-3007	106	1	however	however	ADV
fueconorg-3007	106	2	,	,	PUNCT
fueconorg-3007	106	3	indirect	indirect	ADJ
fueconorg-3007	106	4	resource	resource	NOUN
fueconorg-3007	106	5	costs	cost	NOUN
fueconorg-3007	106	6	are	be	AUX
fueconorg-3007	106	7	transferred	transfer	VERB
fueconorg-3007	106	8	to	to	PART
fueconorg-3007	106	9	cost	cost	VERB
fueconorg-3007	106	10	objects	object	NOUN
fueconorg-3007	106	11	by	by	ADP
fueconorg-3007	106	12	means	mean	NOUN
fueconorg-3007	106	13	of	of	ADP
fueconorg-3007	106	14	two	two	NUM
fueconorg-3007	106	15	-	-	PUNCT
fueconorg-3007	106	16	step	step	NOUN
fueconorg-3007	106	17	allocation	allocation	NOUN
fueconorg-3007	106	18	.	.	PUNCT
fueconorg-3007	107	1	resource	resource	NOUN
fueconorg-3007	107	2	costs	cost	NOUN
fueconorg-3007	107	3	are	be	AUX
fueconorg-3007	107	4	allocated	allocate	VERB
fueconorg-3007	107	5	to	to	ADP
fueconorg-3007	107	6	activities	activity	NOUN
fueconorg-3007	107	7	based	base	VERB
fueconorg-3007	107	8	on	on	ADP
fueconorg-3007	107	9	the	the	DET
fueconorg-3007	107	10	resource	resource	NOUN
fueconorg-3007	107	11	cost	cost	NOUN
fueconorg-3007	107	12	driver	driver	NOUN
fueconorg-3007	107	13	,	,	PUNCT
fueconorg-3007	107	14	i.e.	i.e.	X
fueconorg-3007	107	15	on	on	ADP
fueconorg-3007	107	16	the	the	DET
fueconorg-3007	107	17	basis	basis	NOUN
fueconorg-3007	107	18	of	of	ADP
fueconorg-3007	107	19	the	the	DET
fueconorg-3007	107	20	amount	amount	NOUN
fueconorg-3007	107	21	of	of	ADP
fueconorg-3007	107	22	resources	resource	NOUN
fueconorg-3007	107	23	needed	need	VERB
fueconorg-3007	107	24	to	to	PART
fueconorg-3007	107	25	perform	perform	VERB
fueconorg-3007	107	26	certain	certain	ADJ
fueconorg-3007	107	27	activities	activity	NOUN
fueconorg-3007	107	28	.	.	PUNCT
fueconorg-3007	108	1	then	then	ADV
fueconorg-3007	108	2	activity	activity	NOUN
fueconorg-3007	108	3	costs	cost	NOUN
fueconorg-3007	108	4	are	be	AUX
fueconorg-3007	108	5	allocated	allocate	VERB
fueconorg-3007	108	6	to	to	PART
fueconorg-3007	108	7	cost	cost	VERB
fueconorg-3007	108	8	objects	object	NOUN
fueconorg-3007	108	9	with	with	ADP
fueconorg-3007	108	10	the	the	DET
fueconorg-3007	108	11	help	help	NOUN
fueconorg-3007	108	12	of	of	ADP
fueconorg-3007	108	13	activity	activity	NOUN
fueconorg-3007	108	14	drivers	driver	NOUN
fueconorg-3007	108	15	.	.	PUNCT
fueconorg-3007	109	1	activity	activity	NOUN
fueconorg-3007	109	2	drivers	driver	NOUN
fueconorg-3007	109	3	measure	measure	VERB
fueconorg-3007	109	4	the	the	DET
fueconorg-3007	109	5	number	number	NOUN
fueconorg-3007	109	6	of	of	ADP
fueconorg-3007	109	7	individual	individual	ADJ
fueconorg-3007	109	8	activities	activity	NOUN
fueconorg-3007	109	9	done	do	VERB
fueconorg-3007	109	10	in	in	ADP
fueconorg-3007	109	11	production	production	NOUN
fueconorg-3007	109	12	.	.	PUNCT
fueconorg-3007	110	1	at	at	ADP
fueconorg-3007	110	2	both	both	DET
fueconorg-3007	110	3	levels	level	NOUN
fueconorg-3007	110	4	of	of	ADP
fueconorg-3007	110	5	cost	cost	NOUN
fueconorg-3007	110	6	allocation	allocation	NOUN
fueconorg-3007	110	7	,	,	PUNCT
fueconorg-3007	110	8	keys	key	NOUN
fueconorg-3007	110	9	are	be	AUX
fueconorg-3007	110	10	used	use	VERB
fueconorg-3007	110	11	that	that	PRON
fueconorg-3007	110	12	are	be	AUX
fueconorg-3007	110	13	independent	independent	ADJ
fueconorg-3007	110	14	of	of	ADP
fueconorg-3007	110	15	the	the	DET
fueconorg-3007	110	16	physical	physical	ADJ
fueconorg-3007	110	17	volume	volume	NOUN
fueconorg-3007	110	18	of	of	ADP
fueconorg-3007	110	19	production	production	NOUN
fueconorg-3007	110	20	(	(	PUNCT
fueconorg-3007	110	21	antić	antić	PROPN
fueconorg-3007	110	22	&	&	CCONJ
fueconorg-3007	110	23	sekulić	sekulić	ADJ
fueconorg-3007	110	24	,	,	PUNCT
fueconorg-3007	110	25	2008	2008	NUM
fueconorg-3007	110	26	)	)	PUNCT
fueconorg-3007	110	27	.	.	PUNCT
fueconorg-3007	111	1	the	the	DET
fueconorg-3007	111	2	process	process	NOUN
fueconorg-3007	111	3	of	of	ADP
fueconorg-3007	111	4	activity	activity	NOUN
fueconorg-3007	111	5	-	-	PUNCT
fueconorg-3007	111	6	based	base	VERB
fueconorg-3007	111	7	costing	costing	NOUN
fueconorg-3007	111	8	is	be	AUX
fueconorg-3007	111	9	done	do	VERB
fueconorg-3007	111	10	in	in	ADP
fueconorg-3007	111	11	four	four	NUM
fueconorg-3007	111	12	iterations	iteration	NOUN
fueconorg-3007	111	13	(	(	PUNCT
fueconorg-3007	111	14	weygandt	weygandt	PROPN
fueconorg-3007	111	15	at	at	ADP
fueconorg-3007	111	16	al	al	PROPN
fueconorg-3007	111	17	,	,	PUNCT
fueconorg-3007	111	18	2008	2008	NUM
fueconorg-3007	111	19	):	):	PUNCT
fueconorg-3007	111	20			NOUN
fueconorg-3007	111	21	identification	identification	NOUN
fueconorg-3007	111	22	and	and	CCONJ
fueconorg-3007	111	23	classification	classification	NOUN
fueconorg-3007	111	24	of	of	ADP
fueconorg-3007	111	25	activities	activity	NOUN
fueconorg-3007	111	26	involved	involve	VERB
fueconorg-3007	111	27	in	in	ADP
fueconorg-3007	111	28	the	the	DET
fueconorg-3007	111	29	production	production	NOUN
fueconorg-3007	111	30	process	process	NOUN
fueconorg-3007	111	31	and	and	CCONJ
fueconorg-3007	111	32	allocation	allocation	NOUN
fueconorg-3007	111	33	of	of	ADP
fueconorg-3007	111	34	production	production	NOUN
fueconorg-3007	111	35	overhead	overhead	ADJ
fueconorg-3007	111	36	costs	cost	NOUN
fueconorg-3007	111	37	to	to	ADP
fueconorg-3007	111	38	appropriate	appropriate	ADJ
fueconorg-3007	111	39	activities	activity	NOUN
fueconorg-3007	111	40	,	,	PUNCT
fueconorg-3007	111	41			VERB
fueconorg-3007	111	42	identifying	identify	VERB
fueconorg-3007	111	43	cost	cost	NOUN
fueconorg-3007	111	44	drivers	driver	NOUN
fueconorg-3007	111	45	associated	associate	VERB
fueconorg-3007	111	46	with	with	ADP
fueconorg-3007	111	47	activity	activity	NOUN
fueconorg-3007	111	48	costs	cost	NOUN
fueconorg-3007	111	49	,	,	PUNCT
fueconorg-3007	111	50			VERB
fueconorg-3007	111	51	calculating	calculate	VERB
fueconorg-3007	111	52	the	the	DET
fueconorg-3007	111	53	production	production	NOUN
fueconorg-3007	111	54	overhead	overhead	ADJ
fueconorg-3007	111	55	cost	cost	NOUN
fueconorg-3007	111	56	rate	rate	NOUN
fueconorg-3007	111	57	for	for	ADP
fueconorg-3007	111	58	each	each	DET
fueconorg-3007	111	59	cost	cost	NOUN
fueconorg-3007	111	60	driver	driver	NOUN
fueconorg-3007	111	61	;	;	PUNCT
fueconorg-3007	111	62	and	and	CCONJ
fueconorg-3007	111	63			AUX
fueconorg-3007	111	64	allocating	allocate	VERB
fueconorg-3007	111	65	production	production	NOUN
fueconorg-3007	111	66	overhead	overhead	ADJ
fueconorg-3007	111	67	costs	cost	NOUN
fueconorg-3007	111	68	from	from	ADP
fueconorg-3007	111	69	activity	activity	NOUN
fueconorg-3007	111	70	costs	cost	NOUN
fueconorg-3007	111	71	to	to	ADP
fueconorg-3007	111	72	products	product	NOUN
fueconorg-3007	111	73	,	,	PUNCT
fueconorg-3007	111	74	using	use	VERB
fueconorg-3007	111	75	overhead	overhead	ADJ
fueconorg-3007	111	76	cost	cost	NOUN
fueconorg-3007	111	77	rate	rate	NOUN
fueconorg-3007	111	78	for	for	ADP
fueconorg-3007	111	79	each	each	DET
fueconorg-3007	111	80	driver	driver	NOUN
fueconorg-3007	111	81	.	.	PUNCT
fueconorg-3007	112	1	the	the	DET
fueconorg-3007	112	2	process	process	NOUN
fueconorg-3007	112	3	of	of	ADP
fueconorg-3007	112	4	designing	design	VERB
fueconorg-3007	112	5	an	an	DET
fueconorg-3007	112	6	activity	activity	NOUN
fueconorg-3007	112	7	-	-	PUNCT
fueconorg-3007	112	8	based	base	VERB
fueconorg-3007	112	9	costing	costing	NOUN
fueconorg-3007	112	10	system	system	NOUN
fueconorg-3007	112	11	begins	begin	VERB
fueconorg-3007	112	12	with	with	ADP
fueconorg-3007	112	13	identifying	identify	VERB
fueconorg-3007	112	14	and	and	CCONJ
fueconorg-3007	112	15	classifying	classify	VERB
fueconorg-3007	112	16	activities	activity	NOUN
fueconorg-3007	112	17	performed	perform	VERB
fueconorg-3007	112	18	in	in	ADP
fueconorg-3007	112	19	a	a	DET
fueconorg-3007	112	20	company	company	NOUN
fueconorg-3007	112	21	from	from	ADP
fueconorg-3007	112	22	the	the	DET
fueconorg-3007	112	23	perspective	perspective	NOUN
fueconorg-3007	112	24	of	of	ADP
fueconorg-3007	112	25	available	available	ADJ
fueconorg-3007	112	26	resources	resource	NOUN
fueconorg-3007	112	27	.	.	PUNCT
fueconorg-3007	113	1	in	in	ADP
fueconorg-3007	113	2	this	this	DET
fueconorg-3007	113	3	regard	regard	NOUN
fueconorg-3007	113	4	,	,	PUNCT
fueconorg-3007	113	5	the	the	DET
fueconorg-3007	113	6	conceptual	conceptual	ADJ
fueconorg-3007	113	7	basis	basis	NOUN
fueconorg-3007	113	8	of	of	ADP
fueconorg-3007	113	9	this	this	DET
fueconorg-3007	113	10	costing	cost	VERB
fueconorg-3007	113	11	system	system	NOUN
fueconorg-3007	113	12	lies	lie	VERB
fueconorg-3007	113	13	in	in	ADP
fueconorg-3007	113	14	activities	activity	NOUN
fueconorg-3007	113	15	carried	carry	VERB
fueconorg-3007	113	16	out	out	ADP
fueconorg-3007	113	17	in	in	ADP
fueconorg-3007	113	18	the	the	DET
fueconorg-3007	113	19	company	company	NOUN
fueconorg-3007	113	20	.	.	PUNCT
fueconorg-3007	114	1	activities	activity	NOUN
fueconorg-3007	114	2	can	can	AUX
fueconorg-3007	114	3	be	be	AUX
fueconorg-3007	114	4	defined	define	VERB
fueconorg-3007	114	5	as	as	ADP
fueconorg-3007	114	6	“	"	PUNCT
fueconorg-3007	114	7	every	every	DET
fueconorg-3007	114	8	repeated	repeat	VERB
fueconorg-3007	114	9	action	action	NOUN
fueconorg-3007	114	10	,	,	PUNCT
fueconorg-3007	114	11	movement	movement	NOUN
fueconorg-3007	114	12	or	or	CCONJ
fueconorg-3007	114	13	order	order	NOUN
fueconorg-3007	114	14	of	of	ADP
fueconorg-3007	114	15	operations	operation	NOUN
fueconorg-3007	114	16	,	,	PUNCT
fueconorg-3007	114	17	carried	carry	VERB
fueconorg-3007	114	18	out	out	ADP
fueconorg-3007	114	19	in	in	ADP
fueconorg-3007	114	20	order	order	NOUN
fueconorg-3007	114	21	to	to	PART
fueconorg-3007	114	22	execute	execute	VERB
fueconorg-3007	114	23	the	the	DET
fueconorg-3007	114	24	business	business	NOUN
fueconorg-3007	114	25	function	function	NOUN
fueconorg-3007	114	26	,	,	PUNCT
fueconorg-3007	114	27	and	and	CCONJ
fueconorg-3007	114	28	it	it	PRON
fueconorg-3007	114	29	can	can	AUX
fueconorg-3007	114	30	be	be	AUX
fueconorg-3007	114	31	described	describe	VERB
fueconorg-3007	114	32	with	with	ADP
fueconorg-3007	114	33	a	a	DET
fueconorg-3007	114	34	verb	verb	NOUN
fueconorg-3007	114	35	or	or	CCONJ
fueconorg-3007	114	36	noun	noun	NOUN
fueconorg-3007	114	37	,	,	PUNCT
fueconorg-3007	114	38	for	for	ADP
fueconorg-3007	114	39	example	example	NOUN
fueconorg-3007	114	40	starting	start	VERB
fueconorg-3007	114	41	the	the	DET
fueconorg-3007	114	42	machines	machine	NOUN
fueconorg-3007	114	43	or	or	CCONJ
fueconorg-3007	114	44	unloading	unloading	NOUN
fueconorg-3007	114	45	of	of	ADP
fueconorg-3007	114	46	raw	raw	ADJ
fueconorg-3007	114	47	materials	material	NOUN
fueconorg-3007	114	48	suitability	suitability	NOUN
fueconorg-3007	114	49	of	of	ADP
fueconorg-3007	114	50	activitybased	activitybase	VERB
fueconorg-3007	114	51	costing	cost	VERB
fueconorg-3007	114	52	for	for	ADP
fueconorg-3007	114	53	lean	lean	ADJ
fueconorg-3007	114	54	business	business	NOUN
fueconorg-3007	114	55	concept	concept	NOUN
fueconorg-3007	114	56	313	313	NUM
fueconorg-3007	114	57	(	(	PUNCT
fueconorg-3007	114	58	rainborn	rainborn	VERB
fueconorg-3007	114	59	et	et	PROPN
fueconorg-3007	114	60	al	al	PROPN
fueconorg-3007	114	61	,	,	PUNCT
fueconorg-3007	114	62	1996	1996	NUM
fueconorg-3007	114	63	)	)	PUNCT
fueconorg-3007	114	64	.	.	PUNCT
fueconorg-3007	115	1	identifying	identify	VERB
fueconorg-3007	115	2	and	and	CCONJ
fueconorg-3007	115	3	classifying	classify	VERB
fueconorg-3007	115	4	activities	activity	NOUN
fueconorg-3007	115	5	involves	involve	VERB
fueconorg-3007	115	6	a	a	DET
fueconorg-3007	115	7	detailed	detailed	ADJ
fueconorg-3007	115	8	analysis	analysis	NOUN
fueconorg-3007	115	9	of	of	ADP
fueconorg-3007	115	10	the	the	DET
fueconorg-3007	115	11	work	work	NOUN
fueconorg-3007	115	12	and	and	CCONJ
fueconorg-3007	115	13	processes	process	NOUN
fueconorg-3007	115	14	that	that	PRON
fueconorg-3007	115	15	are	be	AUX
fueconorg-3007	115	16	performed	perform	VERB
fueconorg-3007	115	17	in	in	ADP
fueconorg-3007	115	18	a	a	DET
fueconorg-3007	115	19	company	company	NOUN
fueconorg-3007	115	20	.	.	PUNCT
fueconorg-3007	116	1	specifically	specifically	ADV
fueconorg-3007	116	2	,	,	PUNCT
fueconorg-3007	116	3	the	the	DET
fueconorg-3007	116	4	goal	goal	NOUN
fueconorg-3007	116	5	is	be	AUX
fueconorg-3007	116	6	to	to	PART
fueconorg-3007	116	7	determine	determine	VERB
fueconorg-3007	116	8	the	the	DET
fueconorg-3007	116	9	level	level	NOUN
fueconorg-3007	116	10	of	of	ADP
fueconorg-3007	116	11	activity	activity	NOUN
fueconorg-3007	116	12	for	for	ADP
fueconorg-3007	116	13	the	the	DET
fueconorg-3007	116	14	execution	execution	NOUN
fueconorg-3007	116	15	of	of	ADP
fueconorg-3007	116	16	defined	define	VERB
fueconorg-3007	116	17	tasks	task	NOUN
fueconorg-3007	116	18	.	.	PUNCT
fueconorg-3007	117	1	the	the	DET
fueconorg-3007	117	2	selection	selection	NOUN
fueconorg-3007	117	3	of	of	ADP
fueconorg-3007	117	4	activities	activity	NOUN
fueconorg-3007	117	5	will	will	AUX
fueconorg-3007	117	6	depend	depend	VERB
fueconorg-3007	117	7	on	on	ADP
fueconorg-3007	117	8	the	the	DET
fueconorg-3007	117	9	company	company	NOUN
fueconorg-3007	117	10	size	size	NOUN
fueconorg-3007	117	11	,	,	PUNCT
fueconorg-3007	117	12	its	its	PRON
fueconorg-3007	117	13	organizational	organizational	ADJ
fueconorg-3007	117	14	structure	structure	NOUN
fueconorg-3007	117	15	,	,	PUNCT
fueconorg-3007	117	16	types	type	NOUN
fueconorg-3007	117	17	of	of	ADP
fueconorg-3007	117	18	activities	activity	NOUN
fueconorg-3007	117	19	,	,	PUNCT
fueconorg-3007	117	20	and	and	CCONJ
fueconorg-3007	117	21	the	the	DET
fueconorg-3007	117	22	like	like	ADJ
fueconorg-3007	117	23	.	.	PUNCT
fueconorg-3007	118	1	an	an	DET
fueconorg-3007	118	2	analysis	analysis	NOUN
fueconorg-3007	118	3	of	of	ADP
fueconorg-3007	118	4	activities	activity	NOUN
fueconorg-3007	118	5	carried	carry	VERB
fueconorg-3007	118	6	out	out	ADP
fueconorg-3007	118	7	in	in	ADP
fueconorg-3007	118	8	the	the	DET
fueconorg-3007	118	9	company	company	NOUN
fueconorg-3007	118	10	and	and	CCONJ
fueconorg-3007	118	11	the	the	DET
fueconorg-3007	118	12	identification	identification	NOUN
fueconorg-3007	118	13	of	of	ADP
fueconorg-3007	118	14	resources	resource	NOUN
fueconorg-3007	118	15	for	for	ADP
fueconorg-3007	118	16	their	their	PRON
fueconorg-3007	118	17	performance	performance	NOUN
fueconorg-3007	118	18	create	create	VERB
fueconorg-3007	118	19	a	a	DET
fueconorg-3007	118	20	good	good	ADJ
fueconorg-3007	118	21	basis	basis	NOUN
fueconorg-3007	118	22	for	for	ADP
fueconorg-3007	118	23	allocating	allocate	VERB
fueconorg-3007	118	24	overhead	overhead	ADJ
fueconorg-3007	118	25	costs	cost	NOUN
fueconorg-3007	118	26	to	to	ADP
fueconorg-3007	118	27	activities	activity	NOUN
fueconorg-3007	118	28	.	.	PUNCT
fueconorg-3007	119	1	this	this	PRON
fueconorg-3007	119	2	helps	help	VERB
fueconorg-3007	119	3	to	to	PART
fueconorg-3007	119	4	determine	determine	VERB
fueconorg-3007	119	5	the	the	DET
fueconorg-3007	119	6	amount	amount	NOUN
fueconorg-3007	119	7	of	of	ADP
fueconorg-3007	119	8	resources	resource	NOUN
fueconorg-3007	119	9	spent	spend	VERB
fueconorg-3007	119	10	on	on	ADP
fueconorg-3007	119	11	performing	perform	VERB
fueconorg-3007	119	12	each	each	DET
fueconorg-3007	119	13	activity	activity	NOUN
fueconorg-3007	119	14	.	.	PUNCT
fueconorg-3007	120	1	there	there	PRON
fueconorg-3007	120	2	are	be	VERB
fueconorg-3007	120	3	different	different	ADJ
fueconorg-3007	120	4	ways	way	NOUN
fueconorg-3007	120	5	to	to	PART
fueconorg-3007	120	6	classify	classify	VERB
fueconorg-3007	120	7	activities	activity	NOUN
fueconorg-3007	120	8	(	(	PUNCT
fueconorg-3007	120	9	oliver	oliver	ADV
fueconorg-3007	120	10	,	,	PUNCT
fueconorg-3007	120	11	2000	2000	NUM
fueconorg-3007	120	12	):	):	PUNCT
fueconorg-3007	120	13			X
fueconorg-3007	120	14	repetitive	repetitive	ADJ
fueconorg-3007	120	15	activities	activity	NOUN
fueconorg-3007	120	16	(	(	PUNCT
fueconorg-3007	120	17	those	those	PRON
fueconorg-3007	120	18	undertaken	undertake	VERB
fueconorg-3007	120	19	permanently	permanently	ADV
fueconorg-3007	120	20	by	by	ADP
fueconorg-3007	120	21	the	the	DET
fueconorg-3007	120	22	company	company	NOUN
fueconorg-3007	120	23	)	)	PUNCT
fueconorg-3007	120	24	and	and	CCONJ
fueconorg-3007	120	25	nonrepetitive	nonrepetitive	ADJ
fueconorg-3007	120	26	(	(	PUNCT
fueconorg-3007	120	27	one	one	NUM
fueconorg-3007	120	28	-	-	PUNCT
fueconorg-3007	120	29	off	off	NOUN
fueconorg-3007	120	30	or	or	CCONJ
fueconorg-3007	120	31	temporary	temporary	ADJ
fueconorg-3007	120	32	activities	activity	NOUN
fueconorg-3007	120	33	)	)	PUNCT
fueconorg-3007	120	34	,	,	PUNCT
fueconorg-3007	120	35			X
fueconorg-3007	120	36	primary	primary	ADJ
fueconorg-3007	120	37	activities	activity	NOUN
fueconorg-3007	120	38	(	(	PUNCT
fueconorg-3007	120	39	activities	activity	NOUN
fueconorg-3007	120	40	directly	directly	ADV
fueconorg-3007	120	41	related	relate	VERB
fueconorg-3007	120	42	to	to	ADP
fueconorg-3007	120	43	the	the	DET
fueconorg-3007	120	44	mission	mission	NOUN
fueconorg-3007	120	45	of	of	ADP
fueconorg-3007	120	46	organizational	organizational	ADJ
fueconorg-3007	120	47	parts	part	NOUN
fueconorg-3007	120	48	that	that	PRON
fueconorg-3007	120	49	contribute	contribute	VERB
fueconorg-3007	120	50	to	to	ADP
fueconorg-3007	120	51	the	the	DET
fueconorg-3007	120	52	performance	performance	NOUN
fueconorg-3007	120	53	of	of	ADP
fueconorg-3007	120	54	business	business	NOUN
fueconorg-3007	120	55	functions	function	NOUN
fueconorg-3007	120	56	)	)	PUNCT
fueconorg-3007	120	57	and	and	CCONJ
fueconorg-3007	120	58	secondary	secondary	ADJ
fueconorg-3007	120	59	activities	activity	NOUN
fueconorg-3007	120	60	(	(	PUNCT
fueconorg-3007	120	61	activities	activity	NOUN
fueconorg-3007	120	62	that	that	PRON
fueconorg-3007	120	63	support	support	VERB
fueconorg-3007	120	64	the	the	DET
fueconorg-3007	120	65	performance	performance	NOUN
fueconorg-3007	120	66	of	of	ADP
fueconorg-3007	120	67	primary	primary	ADJ
fueconorg-3007	120	68	activities	activity	NOUN
fueconorg-3007	120	69	and	and	CCONJ
fueconorg-3007	120	70	cause	cause	VERB
fueconorg-3007	120	71	spending	spending	NOUN
fueconorg-3007	120	72	of	of	ADP
fueconorg-3007	120	73	time	time	NOUN
fueconorg-3007	120	74	and	and	CCONJ
fueconorg-3007	120	75	resources	resource	NOUN
fueconorg-3007	120	76	)	)	PUNCT
fueconorg-3007	120	77	,	,	PUNCT
fueconorg-3007	120	78			NOUN
fueconorg-3007	120	79	value	value	NOUN
fueconorg-3007	120	80	-	-	PUNCT
fueconorg-3007	120	81	added	add	VERB
fueconorg-3007	120	82	activities	activity	NOUN
fueconorg-3007	120	83	(	(	PUNCT
fueconorg-3007	120	84	activities	activity	NOUN
fueconorg-3007	120	85	that	that	PRON
fueconorg-3007	120	86	customers	customer	NOUN
fueconorg-3007	120	87	are	be	AUX
fueconorg-3007	120	88	willing	willing	ADJ
fueconorg-3007	120	89	to	to	PART
fueconorg-3007	120	90	pay	pay	VERB
fueconorg-3007	120	91	for	for	ADP
fueconorg-3007	120	92	because	because	SCONJ
fueconorg-3007	120	93	they	they	PRON
fueconorg-3007	120	94	increase	increase	VERB
fueconorg-3007	120	95	the	the	DET
fueconorg-3007	120	96	product	product	NOUN
fueconorg-3007	120	97	value	value	NOUN
fueconorg-3007	120	98	)	)	PUNCT
fueconorg-3007	120	99	and	and	CCONJ
fueconorg-3007	120	100	non	non	ADJ
fueconorg-3007	120	101	-	-	ADJ
fueconorg-3007	120	102	value	value	NOUN
fueconorg-3007	120	103	-	-	PUNCT
fueconorg-3007	120	104	added	add	VERB
fueconorg-3007	120	105	activities	activity	NOUN
fueconorg-3007	120	106	(	(	PUNCT
fueconorg-3007	120	107	activities	activity	NOUN
fueconorg-3007	120	108	that	that	PRON
fueconorg-3007	120	109	do	do	AUX
fueconorg-3007	120	110	not	not	PART
fueconorg-3007	120	111	increase	increase	VERB
fueconorg-3007	120	112	the	the	DET
fueconorg-3007	120	113	product	product	NOUN
fueconorg-3007	120	114	value	value	NOUN
fueconorg-3007	120	115	and	and	CCONJ
fueconorg-3007	120	116	consume	consume	VERB
fueconorg-3007	120	117	time	time	NOUN
fueconorg-3007	120	118	and	and	CCONJ
fueconorg-3007	120	119	resources	resource	NOUN
fueconorg-3007	120	120	,	,	PUNCT
fueconorg-3007	120	121	so	so	SCONJ
fueconorg-3007	120	122	customers	customer	NOUN
fueconorg-3007	120	123	are	be	AUX
fueconorg-3007	120	124	not	not	PART
fueconorg-3007	120	125	ready	ready	ADJ
fueconorg-3007	120	126	to	to	PART
fueconorg-3007	120	127	pay	pay	VERB
fueconorg-3007	120	128	for	for	ADP
fueconorg-3007	120	129	them	they	PRON
fueconorg-3007	120	130	)	)	PUNCT
fueconorg-3007	120	131	.	.	PUNCT
fueconorg-3007	121	1	these	these	DET
fueconorg-3007	121	2	activities	activity	NOUN
fueconorg-3007	121	3	can	can	AUX
fueconorg-3007	121	4	be	be	AUX
fueconorg-3007	121	5	reduced	reduce	VERB
fueconorg-3007	121	6	or	or	CCONJ
fueconorg-3007	121	7	eliminated	eliminate	VERB
fueconorg-3007	121	8	without	without	ADP
fueconorg-3007	121	9	affecting	affect	VERB
fueconorg-3007	121	10	the	the	DET
fueconorg-3007	121	11	quality	quality	NOUN
fueconorg-3007	121	12	and	and	CCONJ
fueconorg-3007	121	13	quantity	quantity	NOUN
fueconorg-3007	121	14	of	of	ADP
fueconorg-3007	121	15	products	product	NOUN
fueconorg-3007	121	16	.	.	PUNCT
fueconorg-3007	122	1			PROPN
fueconorg-3007	122	2	controlled	control	VERB
fueconorg-3007	122	3	activities	activity	NOUN
fueconorg-3007	122	4	(	(	PUNCT
fueconorg-3007	122	5	company	company	NOUN
fueconorg-3007	122	6	policies	policy	NOUN
fueconorg-3007	122	7	and	and	CCONJ
fueconorg-3007	122	8	procedures	procedure	NOUN
fueconorg-3007	122	9	for	for	ADP
fueconorg-3007	122	10	doing	do	VERB
fueconorg-3007	122	11	business	business	NOUN
fueconorg-3007	122	12	)	)	PUNCT
fueconorg-3007	122	13	and	and	CCONJ
fueconorg-3007	122	14	activities	activity	NOUN
fueconorg-3007	122	15	that	that	PRON
fueconorg-3007	122	16	are	be	AUX
fueconorg-3007	122	17	out	out	ADP
fueconorg-3007	122	18	of	of	ADP
fueconorg-3007	122	19	company	company	NOUN
fueconorg-3007	122	20	control	control	NOUN
fueconorg-3007	122	21	(	(	PUNCT
fueconorg-3007	122	22	state	state	NOUN
fueconorg-3007	122	23	regulations	regulation	NOUN
fueconorg-3007	122	24	and	and	CCONJ
fueconorg-3007	122	25	weather	weather	NOUN
fueconorg-3007	122	26	conditions	condition	NOUN
fueconorg-3007	122	27	)	)	PUNCT
fueconorg-3007	122	28			PART
fueconorg-3007	122	29	optional	optional	ADJ
fueconorg-3007	122	30	activities	activity	NOUN
fueconorg-3007	122	31	(	(	PUNCT
fueconorg-3007	122	32	activities	activity	NOUN
fueconorg-3007	122	33	that	that	PRON
fueconorg-3007	122	34	depend	depend	VERB
fueconorg-3007	122	35	on	on	ADP
fueconorg-3007	122	36	the	the	DET
fueconorg-3007	122	37	business	business	NOUN
fueconorg-3007	122	38	policy	policy	NOUN
fueconorg-3007	122	39	of	of	ADP
fueconorg-3007	122	40	the	the	DET
fueconorg-3007	122	41	company	company	NOUN
fueconorg-3007	122	42	as	as	ADV
fueconorg-3007	122	43	well	well	ADV
fueconorg-3007	122	44	as	as	ADP
fueconorg-3007	122	45	on	on	ADP
fueconorg-3007	122	46	managers	manager	NOUN
fueconorg-3007	122	47	’	’	PART
fueconorg-3007	122	48	attitudes	attitude	NOUN
fueconorg-3007	122	49	,	,	PUNCT
fueconorg-3007	122	50	but	but	CCONJ
fueconorg-3007	122	51	are	be	AUX
fueconorg-3007	122	52	not	not	PART
fueconorg-3007	122	53	necessary	necessary	ADJ
fueconorg-3007	122	54	for	for	ADP
fueconorg-3007	122	55	operations	operation	NOUN
fueconorg-3007	122	56	)	)	PUNCT
fueconorg-3007	122	57	and	and	CCONJ
fueconorg-3007	122	58	mandatory	mandatory	ADJ
fueconorg-3007	122	59	activities	activity	NOUN
fueconorg-3007	122	60	(	(	PUNCT
fueconorg-3007	122	61	activities	activity	NOUN
fueconorg-3007	122	62	that	that	PRON
fueconorg-3007	122	63	must	must	AUX
fueconorg-3007	122	64	be	be	AUX
fueconorg-3007	122	65	carried	carry	VERB
fueconorg-3007	122	66	out	out	ADP
fueconorg-3007	122	67	in	in	ADP
fueconorg-3007	122	68	the	the	DET
fueconorg-3007	122	69	company	company	NOUN
fueconorg-3007	122	70	,	,	PUNCT
fueconorg-3007	122	71	because	because	SCONJ
fueconorg-3007	122	72	without	without	ADP
fueconorg-3007	122	73	them	they	PRON
fueconorg-3007	122	74	the	the	DET
fueconorg-3007	122	75	company	company	NOUN
fueconorg-3007	122	76	could	could	AUX
fueconorg-3007	122	77	not	not	PART
fueconorg-3007	122	78	function	function	VERB
fueconorg-3007	122	79	)	)	PUNCT
fueconorg-3007	122	80	.	.	PUNCT
fueconorg-3007	123	1	information	information	NOUN
fueconorg-3007	123	2	about	about	ADP
fueconorg-3007	123	3	activities	activity	NOUN
fueconorg-3007	123	4	carried	carry	VERB
fueconorg-3007	123	5	out	out	ADP
fueconorg-3007	123	6	in	in	ADP
fueconorg-3007	123	7	a	a	DET
fueconorg-3007	123	8	company	company	NOUN
fueconorg-3007	123	9	can	can	AUX
fueconorg-3007	123	10	be	be	AUX
fueconorg-3007	123	11	obtained	obtain	VERB
fueconorg-3007	123	12	in	in	ADP
fueconorg-3007	123	13	several	several	ADJ
fueconorg-3007	123	14	ways	way	NOUN
fueconorg-3007	123	15	.	.	PUNCT
fueconorg-3007	124	1	in	in	ADP
fueconorg-3007	124	2	this	this	DET
fueconorg-3007	124	3	process	process	NOUN
fueconorg-3007	124	4	,	,	PUNCT
fueconorg-3007	124	5	company	company	NOUN
fueconorg-3007	124	6	employees	employee	NOUN
fueconorg-3007	124	7	play	play	VERB
fueconorg-3007	124	8	an	an	DET
fueconorg-3007	124	9	important	important	ADJ
fueconorg-3007	124	10	role	role	NOUN
fueconorg-3007	124	11	as	as	ADP
fueconorg-3007	124	12	direct	direct	ADJ
fueconorg-3007	124	13	executors	executor	NOUN
fueconorg-3007	124	14	of	of	ADP
fueconorg-3007	124	15	jobs	job	NOUN
fueconorg-3007	124	16	and	and	CCONJ
fueconorg-3007	124	17	tasks	task	NOUN
fueconorg-3007	124	18	.	.	PUNCT
fueconorg-3007	125	1	based	base	VERB
fueconorg-3007	125	2	on	on	ADP
fueconorg-3007	125	3	experience	experience	NOUN
fueconorg-3007	125	4	,	,	PUNCT
fueconorg-3007	125	5	employees	employee	NOUN
fueconorg-3007	125	6	can	can	AUX
fueconorg-3007	125	7	predict	predict	VERB
fueconorg-3007	125	8	how	how	SCONJ
fueconorg-3007	125	9	much	much	ADJ
fueconorg-3007	125	10	resources	resource	NOUN
fueconorg-3007	125	11	are	be	AUX
fueconorg-3007	125	12	spent	spend	VERB
fueconorg-3007	125	13	on	on	ADP
fueconorg-3007	125	14	each	each	DET
fueconorg-3007	125	15	activity	activity	NOUN
fueconorg-3007	125	16	.	.	PUNCT
fueconorg-3007	126	1	this	this	PRON
fueconorg-3007	126	2	will	will	AUX
fueconorg-3007	126	3	identify	identify	VERB
fueconorg-3007	126	4	the	the	DET
fueconorg-3007	126	5	causes	cause	NOUN
fueconorg-3007	126	6	of	of	ADP
fueconorg-3007	126	7	resource	resource	NOUN
fueconorg-3007	126	8	consumption	consumption	NOUN
fueconorg-3007	126	9	that	that	PRON
fueconorg-3007	126	10	are	be	AUX
fueconorg-3007	126	11	the	the	DET
fueconorg-3007	126	12	basis	basis	NOUN
fueconorg-3007	126	13	for	for	ADP
fueconorg-3007	126	14	allocating	allocate	VERB
fueconorg-3007	126	15	overhead	overhead	ADJ
fueconorg-3007	126	16	costs	cost	NOUN
fueconorg-3007	126	17	to	to	ADP
fueconorg-3007	126	18	activities	activity	NOUN
fueconorg-3007	126	19	.	.	PUNCT
fueconorg-3007	127	1	after	after	ADP
fueconorg-3007	127	2	allocating	allocate	VERB
fueconorg-3007	127	3	overhead	overhead	ADJ
fueconorg-3007	127	4	costs	cost	NOUN
fueconorg-3007	127	5	to	to	ADP
fueconorg-3007	127	6	activities	activity	NOUN
fueconorg-3007	127	7	,	,	PUNCT
fueconorg-3007	127	8	cost	cost	VERB
fueconorg-3007	127	9	drivers	driver	NOUN
fueconorg-3007	127	10	for	for	ADP
fueconorg-3007	127	11	each	each	DET
fueconorg-3007	127	12	activity	activity	NOUN
fueconorg-3007	127	13	are	be	AUX
fueconorg-3007	127	14	determined	determine	VERB
fueconorg-3007	127	15	,	,	PUNCT
fueconorg-3007	127	16	which	which	PRON
fueconorg-3007	127	17	should	should	AUX
fueconorg-3007	127	18	reflect	reflect	VERB
fueconorg-3007	127	19	the	the	DET
fueconorg-3007	127	20	actual	actual	ADJ
fueconorg-3007	127	21	consumption	consumption	NOUN
fueconorg-3007	127	22	of	of	ADP
fueconorg-3007	127	23	activities	activity	NOUN
fueconorg-3007	127	24	for	for	ADP
fueconorg-3007	127	25	each	each	DET
fueconorg-3007	127	26	cost	cost	NOUN
fueconorg-3007	127	27	object	object	NOUN
fueconorg-3007	127	28	.	.	PUNCT
fueconorg-3007	128	1	activity	activity	NOUN
fueconorg-3007	128	2	drivers	driver	NOUN
fueconorg-3007	128	3	are	be	AUX
fueconorg-3007	128	4	usually	usually	ADV
fueconorg-3007	128	5	the	the	DET
fueconorg-3007	128	6	number	number	NOUN
fueconorg-3007	128	7	of	of	ADP
fueconorg-3007	128	8	transactions	transaction	NOUN
fueconorg-3007	128	9	or	or	CCONJ
fueconorg-3007	128	10	the	the	DET
fueconorg-3007	128	11	elapsed	elapse	VERB
fueconorg-3007	128	12	time	time	NOUN
fueconorg-3007	128	13	(	(	PUNCT
fueconorg-3007	128	14	colin	colin	PROPN
fueconorg-3007	128	15	,	,	PUNCT
fueconorg-3007	128	16	2003	2003	NUM
fueconorg-3007	128	17	)	)	PUNCT
fueconorg-3007	128	18	.	.	PUNCT
fueconorg-3007	129	1	the	the	DET
fueconorg-3007	129	2	number	number	NOUN
fueconorg-3007	129	3	of	of	ADP
fueconorg-3007	129	4	transactions	transaction	NOUN
fueconorg-3007	129	5	can	can	AUX
fueconorg-3007	129	6	be	be	AUX
fueconorg-3007	129	7	,	,	PUNCT
fueconorg-3007	129	8	for	for	ADP
fueconorg-3007	129	9	example	example	NOUN
fueconorg-3007	129	10	,	,	PUNCT
fueconorg-3007	129	11	the	the	DET
fueconorg-3007	129	12	number	number	NOUN
fueconorg-3007	129	13	of	of	ADP
fueconorg-3007	129	14	processed	process	VERB
fueconorg-3007	129	15	customers	customer	NOUN
fueconorg-3007	129	16	,	,	PUNCT
fueconorg-3007	129	17	the	the	DET
fueconorg-3007	129	18	number	number	NOUN
fueconorg-3007	129	19	of	of	ADP
fueconorg-3007	129	20	inspections	inspection	NOUN
fueconorg-3007	129	21	carried	carry	VERB
fueconorg-3007	129	22	out	out	ADP
fueconorg-3007	129	23	,	,	PUNCT
fueconorg-3007	129	24	and	and	CCONJ
fueconorg-3007	129	25	the	the	DET
fueconorg-3007	129	26	like	like	ADJ
fueconorg-3007	129	27	,	,	PUNCT
fueconorg-3007	129	28	while	while	SCONJ
fueconorg-3007	129	29	time	time	NOUN
fueconorg-3007	129	30	,	,	PUNCT
fueconorg-3007	129	31	as	as	ADP
fueconorg-3007	129	32	cost	cost	NOUN
fueconorg-3007	129	33	driver	driver	NOUN
fueconorg-3007	129	34	,	,	PUNCT
fueconorg-3007	129	35	refers	refer	VERB
fueconorg-3007	129	36	to	to	ADP
fueconorg-3007	129	37	the	the	DET
fueconorg-3007	129	38	time	time	NOUN
fueconorg-3007	129	39	period	period	NOUN
fueconorg-3007	129	40	required	require	VERB
fueconorg-3007	129	41	to	to	PART
fueconorg-3007	129	42	perform	perform	VERB
fueconorg-3007	129	43	the	the	DET
fueconorg-3007	129	44	activity	activity	NOUN
fueconorg-3007	129	45	.	.	PUNCT
fueconorg-3007	130	1	when	when	SCONJ
fueconorg-3007	130	2	selecting	select	VERB
fueconorg-3007	130	3	activity	activity	NOUN
fueconorg-3007	130	4	drivers	driver	NOUN
fueconorg-3007	130	5	,	,	PUNCT
fueconorg-3007	130	6	it	it	PRON
fueconorg-3007	130	7	is	be	AUX
fueconorg-3007	130	8	necessary	necessary	ADJ
fueconorg-3007	130	9	to	to	PART
fueconorg-3007	130	10	take	take	VERB
fueconorg-3007	130	11	into	into	ADP
fueconorg-3007	130	12	account	account	NOUN
fueconorg-3007	130	13	the	the	DET
fueconorg-3007	130	14	following	follow	VERB
fueconorg-3007	130	15	three	three	NUM
fueconorg-3007	130	16	factors	factor	NOUN
fueconorg-3007	130	17	:	:	PUNCT
fueconorg-3007	130	18	level	level	NOUN
fueconorg-3007	130	19	of	of	ADP
fueconorg-3007	130	20	interconnectedness	interconnectedness	NOUN
fueconorg-3007	130	21	,	,	PUNCT
fueconorg-3007	130	22	costs	cost	NOUN
fueconorg-3007	130	23	of	of	ADP
fueconorg-3007	130	24	measurement	measurement	NOUN
fueconorg-3007	130	25	,	,	PUNCT
fueconorg-3007	130	26	and	and	CCONJ
fueconorg-3007	130	27	effects	effect	NOUN
fueconorg-3007	130	28	on	on	ADP
fueconorg-3007	130	29	behavior	behavior	NOUN
fueconorg-3007	130	30	of	of	ADP
fueconorg-3007	130	31	employees	employee	NOUN
fueconorg-3007	130	32	(	(	PUNCT
fueconorg-3007	130	33	hilton	hilton	PROPN
fueconorg-3007	130	34	,	,	PUNCT
fueconorg-3007	130	35	2009	2009	NUM
fueconorg-3007	130	36	)	)	PUNCT
fueconorg-3007	130	37	.	.	PUNCT
fueconorg-3007	131	1	since	since	SCONJ
fueconorg-3007	131	2	the	the	DET
fueconorg-3007	131	3	goal	goal	NOUN
fueconorg-3007	131	4	of	of	ADP
fueconorg-3007	131	5	allocation	allocation	NOUN
fueconorg-3007	131	6	is	be	AUX
fueconorg-3007	131	7	to	to	PART
fueconorg-3007	131	8	determine	determine	VERB
fueconorg-3007	131	9	how	how	SCONJ
fueconorg-3007	131	10	much	much	ADJ
fueconorg-3007	131	11	each	each	DET
fueconorg-3007	131	12	product	product	NOUN
fueconorg-3007	131	13	consumes	consume	VERB
fueconorg-3007	131	14	activity	activity	NOUN
fueconorg-3007	131	15	,	,	PUNCT
fueconorg-3007	131	16	the	the	DET
fueconorg-3007	131	17	accuracy	accuracy	NOUN
fueconorg-3007	131	18	of	of	ADP
fueconorg-3007	131	19	cost	cost	NOUN
fueconorg-3007	131	20	allocation	allocation	NOUN
fueconorg-3007	131	21	depends	depend	VERB
fueconorg-3007	131	22	on	on	ADP
fueconorg-3007	131	23	the	the	DET
fueconorg-3007	131	24	level	level	NOUN
fueconorg-3007	131	25	of	of	ADP
fueconorg-3007	131	26	interconnection	interconnection	NOUN
fueconorg-3007	131	27	between	between	ADP
fueconorg-3007	131	28	activity	activity	NOUN
fueconorg-3007	131	29	consumption	consumption	NOUN
fueconorg-3007	131	30	and	and	CCONJ
fueconorg-3007	131	31	consumption	consumption	NOUN
fueconorg-3007	131	32	of	of	ADP
fueconorg-3007	131	33	activity	activity	NOUN
fueconorg-3007	131	34	driver	driver	NOUN
fueconorg-3007	131	35	.	.	PUNCT
fueconorg-3007	132	1	if	if	SCONJ
fueconorg-3007	132	2	,	,	PUNCT
fueconorg-3007	132	3	for	for	ADP
fueconorg-3007	132	4	example	example	NOUN
fueconorg-3007	132	5	,	,	PUNCT
fueconorg-3007	132	6	the	the	DET
fueconorg-3007	132	7	inspection	inspection	NOUN
fueconorg-3007	132	8	activity	activity	NOUN
fueconorg-3007	132	9	takes	take	VERB
fueconorg-3007	132	10	the	the	DET
fueconorg-3007	132	11	number	number	NOUN
fueconorg-3007	132	12	of	of	ADP
fueconorg-3007	132	13	inspections	inspection	NOUN
fueconorg-3007	132	14	and	and	CCONJ
fueconorg-3007	132	15	the	the	DET
fueconorg-3007	132	16	time	time	NOUN
fueconorg-3007	132	17	of	of	ADP
fueconorg-3007	132	18	inspection	inspection	NOUN
fueconorg-3007	132	19	as	as	ADP
fueconorg-3007	132	20	drivers	driver	NOUN
fueconorg-3007	132	21	,	,	PUNCT
fueconorg-3007	132	22	the	the	DET
fueconorg-3007	132	23	adequacy	adequacy	NOUN
fueconorg-3007	132	24	of	of	ADP
fueconorg-3007	132	25	drivers	driver	NOUN
fueconorg-3007	132	26	depends	depend	VERB
fueconorg-3007	132	27	on	on	ADP
fueconorg-3007	132	28	the	the	DET
fueconorg-3007	132	29	consumption	consumption	NOUN
fueconorg-3007	132	30	ratio	ratio	NOUN
fueconorg-3007	132	31	of	of	ADP
fueconorg-3007	132	32	drivers	driver	NOUN
fueconorg-3007	132	33	within	within	ADP
fueconorg-3007	132	34	the	the	DET
fueconorg-3007	132	35	inspection	inspection	NOUN
fueconorg-3007	132	36	activity	activity	NOUN
fueconorg-3007	132	37	.	.	PUNCT
fueconorg-3007	133	1	thus	thus	ADV
fueconorg-3007	133	2	,	,	PUNCT
fueconorg-3007	133	3	if	if	SCONJ
fueconorg-3007	133	4	every	every	DET
fueconorg-3007	133	5	inspection	inspection	NOUN
fueconorg-3007	133	6	activity	activity	NOUN
fueconorg-3007	133	7	requires	require	VERB
fueconorg-3007	133	8	the	the	DET
fueconorg-3007	133	9	same	same	ADJ
fueconorg-3007	133	10	time	time	NOUN
fueconorg-3007	133	11	,	,	PUNCT
fueconorg-3007	133	12	the	the	DET
fueconorg-3007	133	13	number	number	NOUN
fueconorg-3007	133	14	of	of	ADP
fueconorg-3007	133	15	inspections	inspection	NOUN
fueconorg-3007	133	16	can	can	AUX
fueconorg-3007	133	17	be	be	AUX
fueconorg-3007	133	18	used	use	VERB
fueconorg-3007	133	19	as	as	ADP
fueconorg-3007	133	20	a	a	DET
fueconorg-3007	133	21	driver	driver	NOUN
fueconorg-3007	133	22	.	.	PUNCT
fueconorg-3007	134	1	however	however	ADV
fueconorg-3007	134	2	,	,	PUNCT
fueconorg-3007	134	3	if	if	SCONJ
fueconorg-3007	134	4	there	there	PRON
fueconorg-3007	134	5	are	be	VERB
fueconorg-3007	134	6	significant	significant	ADJ
fueconorg-3007	134	7	variations	variation	NOUN
fueconorg-3007	134	8	in	in	ADP
fueconorg-3007	134	9	the	the	DET
fueconorg-3007	134	10	time	time	NOUN
fueconorg-3007	134	11	of	of	ADP
fueconorg-3007	134	12	activity	activity	NOUN
fueconorg-3007	134	13	,	,	PUNCT
fueconorg-3007	134	14	it	it	PRON
fueconorg-3007	134	15	is	be	AUX
fueconorg-3007	134	16	easier	easy	ADJ
fueconorg-3007	134	17	to	to	PART
fueconorg-3007	134	18	establish	establish	VERB
fueconorg-3007	134	19	a	a	DET
fueconorg-3007	134	20	link	link	NOUN
fueconorg-3007	134	21	between	between	ADP
fueconorg-3007	134	22	the	the	DET
fueconorg-3007	134	23	inspection	inspection	NOUN
fueconorg-3007	134	24	activity	activity	NOUN
fueconorg-3007	134	25	and	and	CCONJ
fueconorg-3007	134	26	the	the	DET
fueconorg-3007	134	27	duration	duration	NOUN
fueconorg-3007	134	28	of	of	ADP
fueconorg-3007	134	29	the	the	DET
fueconorg-3007	134	30	inspection	inspection	NOUN
fueconorg-3007	134	31	as	as	ADP
fueconorg-3007	134	32	the	the	DET
fueconorg-3007	134	33	driver	driver	NOUN
fueconorg-3007	134	34	314	314	NUM
fueconorg-3007	134	35	b.	b.	PROPN
fueconorg-3007	134	36	novićević	novićević	PROPN
fueconorg-3007	134	37	ĉećević	ĉećević	PROPN
fueconorg-3007	134	38	,	,	PUNCT
fueconorg-3007	134	39	lj	lj	PROPN
fueconorg-3007	134	40	.	.	PUNCT
fueconorg-3007	134	41	antić	antić	PROPN
fueconorg-3007	134	42	of	of	ADP
fueconorg-3007	134	43	this	this	DET
fueconorg-3007	134	44	activity	activity	NOUN
fueconorg-3007	134	45	.	.	PUNCT
fueconorg-3007	135	1	stronger	strong	ADJ
fueconorg-3007	135	2	connection	connection	NOUN
fueconorg-3007	135	3	between	between	ADP
fueconorg-3007	135	4	activity	activity	NOUN
fueconorg-3007	135	5	consumption	consumption	NOUN
fueconorg-3007	135	6	and	and	CCONJ
fueconorg-3007	135	7	its	its	PRON
fueconorg-3007	135	8	driver	driver	NOUN
fueconorg-3007	135	9	consumption	consumption	NOUN
fueconorg-3007	135	10	gives	give	VERB
fueconorg-3007	135	11	a	a	DET
fueconorg-3007	135	12	more	more	ADV
fueconorg-3007	135	13	precise	precise	ADJ
fueconorg-3007	135	14	allocation	allocation	NOUN
fueconorg-3007	135	15	of	of	ADP
fueconorg-3007	135	16	costs	cost	NOUN
fueconorg-3007	135	17	from	from	ADP
fueconorg-3007	135	18	activities	activity	NOUN
fueconorg-3007	135	19	to	to	ADP
fueconorg-3007	135	20	products	product	NOUN
fueconorg-3007	135	21	.	.	PUNCT
fueconorg-3007	136	1	the	the	DET
fueconorg-3007	136	2	application	application	NOUN
fueconorg-3007	136	3	of	of	ADP
fueconorg-3007	136	4	activitybased	activitybase	VERB
fueconorg-3007	136	5	costing	costing	NOUN
fueconorg-3007	136	6	allows	allow	VERB
fueconorg-3007	136	7	for	for	ADP
fueconorg-3007	136	8	the	the	DET
fueconorg-3007	136	9	choice	choice	NOUN
fueconorg-3007	136	10	of	of	ADP
fueconorg-3007	136	11	a	a	DET
fueconorg-3007	136	12	large	large	ADJ
fueconorg-3007	136	13	number	number	NOUN
fueconorg-3007	136	14	of	of	ADP
fueconorg-3007	136	15	cost	cost	NOUN
fueconorg-3007	136	16	drivers	driver	NOUN
fueconorg-3007	136	17	.	.	PUNCT
fueconorg-3007	137	1	however	however	ADV
fueconorg-3007	137	2	,	,	PUNCT
fueconorg-3007	137	3	although	although	SCONJ
fueconorg-3007	137	4	the	the	DET
fueconorg-3007	137	5	choice	choice	NOUN
fueconorg-3007	137	6	of	of	ADP
fueconorg-3007	137	7	a	a	DET
fueconorg-3007	137	8	large	large	ADJ
fueconorg-3007	137	9	number	number	NOUN
fueconorg-3007	137	10	of	of	ADP
fueconorg-3007	137	11	cost	cost	NOUN
fueconorg-3007	137	12	drivers	driver	NOUN
fueconorg-3007	137	13	leads	lead	VERB
fueconorg-3007	137	14	to	to	ADP
fueconorg-3007	137	15	greater	great	ADJ
fueconorg-3007	137	16	accuracy	accuracy	NOUN
fueconorg-3007	137	17	of	of	ADP
fueconorg-3007	137	18	cost	cost	NOUN
fueconorg-3007	137	19	allocation	allocation	NOUN
fueconorg-3007	137	20	,	,	PUNCT
fueconorg-3007	137	21	the	the	DET
fueconorg-3007	137	22	end	end	NOUN
fueconorg-3007	137	23	result	result	NOUN
fueconorg-3007	137	24	may	may	AUX
fueconorg-3007	137	25	be	be	AUX
fueconorg-3007	137	26	higher	high	ADJ
fueconorg-3007	137	27	costs	cost	NOUN
fueconorg-3007	137	28	of	of	ADP
fueconorg-3007	137	29	adopting	adopt	VERB
fueconorg-3007	137	30	and	and	CCONJ
fueconorg-3007	137	31	maintaining	maintain	VERB
fueconorg-3007	137	32	the	the	DET
fueconorg-3007	137	33	system	system	NOUN
fueconorg-3007	137	34	.	.	PUNCT
fueconorg-3007	138	1	when	when	SCONJ
fueconorg-3007	138	2	choosing	choose	VERB
fueconorg-3007	138	3	a	a	DET
fueconorg-3007	138	4	cost	cost	NOUN
fueconorg-3007	138	5	driver	driver	NOUN
fueconorg-3007	138	6	,	,	PUNCT
fueconorg-3007	138	7	one	one	PRON
fueconorg-3007	138	8	should	should	AUX
fueconorg-3007	138	9	bear	bear	VERB
fueconorg-3007	138	10	in	in	ADP
fueconorg-3007	138	11	mind	mind	NOUN
fueconorg-3007	138	12	the	the	DET
fueconorg-3007	138	13	effect	effect	NOUN
fueconorg-3007	138	14	of	of	ADP
fueconorg-3007	138	15	the	the	DET
fueconorg-3007	138	16	choice	choice	NOUN
fueconorg-3007	138	17	of	of	ADP
fueconorg-3007	138	18	activities	activity	NOUN
fueconorg-3007	138	19	on	on	ADP
fueconorg-3007	138	20	the	the	DET
fueconorg-3007	138	21	behavior	behavior	NOUN
fueconorg-3007	138	22	of	of	ADP
fueconorg-3007	138	23	employees	employee	NOUN
fueconorg-3007	138	24	.	.	PUNCT
fueconorg-3007	139	1	if	if	SCONJ
fueconorg-3007	139	2	the	the	DET
fueconorg-3007	139	3	procurement	procurement	NOUN
fueconorg-3007	139	4	activity	activity	NOUN
fueconorg-3007	139	5	takes	take	VERB
fueconorg-3007	139	6	the	the	DET
fueconorg-3007	139	7	number	number	NOUN
fueconorg-3007	139	8	of	of	ADP
fueconorg-3007	139	9	times	time	NOUN
fueconorg-3007	139	10	suppliers	supplier	NOUN
fueconorg-3007	139	11	were	be	AUX
fueconorg-3007	139	12	contacted	contact	VERB
fueconorg-3007	139	13	as	as	ADP
fueconorg-3007	139	14	a	a	DET
fueconorg-3007	139	15	cost	cost	NOUN
fueconorg-3007	139	16	driver	driver	NOUN
fueconorg-3007	139	17	,	,	PUNCT
fueconorg-3007	139	18	procurement	procurement	NOUN
fueconorg-3007	139	19	manager	manager	NOUN
fueconorg-3007	139	20	may	may	AUX
fueconorg-3007	139	21	decide	decide	VERB
fueconorg-3007	139	22	to	to	PART
fueconorg-3007	139	23	contact	contact	VERB
fueconorg-3007	139	24	a	a	DET
fueconorg-3007	139	25	smaller	small	ADJ
fueconorg-3007	139	26	number	number	NOUN
fueconorg-3007	139	27	of	of	ADP
fueconorg-3007	139	28	suppliers	supplier	NOUN
fueconorg-3007	139	29	,	,	PUNCT
fueconorg-3007	139	30	which	which	PRON
fueconorg-3007	139	31	may	may	AUX
fueconorg-3007	139	32	result	result	VERB
fueconorg-3007	139	33	in	in	ADP
fueconorg-3007	139	34	failure	failure	NOUN
fueconorg-3007	139	35	to	to	PART
fueconorg-3007	139	36	identify	identify	VERB
fueconorg-3007	139	37	the	the	DET
fueconorg-3007	139	38	vendor	vendor	NOUN
fueconorg-3007	139	39	with	with	ADP
fueconorg-3007	139	40	the	the	DET
fueconorg-3007	139	41	lowest	low	ADJ
fueconorg-3007	139	42	cost	cost	NOUN
fueconorg-3007	139	43	or	or	CCONJ
fueconorg-3007	139	44	the	the	DET
fueconorg-3007	139	45	highest	high	ADJ
fueconorg-3007	139	46	quality	quality	NOUN
fueconorg-3007	139	47	.	.	PUNCT
fueconorg-3007	140	1	it	it	PRON
fueconorg-3007	140	2	is	be	AUX
fueconorg-3007	140	3	very	very	ADV
fueconorg-3007	140	4	important	important	ADJ
fueconorg-3007	140	5	to	to	PART
fueconorg-3007	140	6	emphasize	emphasize	VERB
fueconorg-3007	140	7	that	that	SCONJ
fueconorg-3007	140	8	the	the	DET
fueconorg-3007	140	9	level	level	NOUN
fueconorg-3007	140	10	of	of	ADP
fueconorg-3007	140	11	activity	activity	NOUN
fueconorg-3007	140	12	drivers	driver	NOUN
fueconorg-3007	140	13	should	should	AUX
fueconorg-3007	140	14	not	not	PART
fueconorg-3007	140	15	be	be	AUX
fueconorg-3007	140	16	reduced	reduce	VERB
fueconorg-3007	140	17	in	in	ADP
fueconorg-3007	140	18	order	order	NOUN
fueconorg-3007	140	19	to	to	PART
fueconorg-3007	140	20	reduce	reduce	VERB
fueconorg-3007	140	21	costs	cost	NOUN
fueconorg-3007	140	22	if	if	SCONJ
fueconorg-3007	140	23	it	it	PRON
fueconorg-3007	140	24	endangers	endanger	VERB
fueconorg-3007	140	25	the	the	DET
fueconorg-3007	140	26	product	product	NOUN
fueconorg-3007	140	27	quality	quality	NOUN
fueconorg-3007	140	28	and	and	CCONJ
fueconorg-3007	140	29	its	its	PRON
fueconorg-3007	140	30	functionality	functionality	NOUN
fueconorg-3007	140	31	.	.	PUNCT
fueconorg-3007	141	1	in	in	ADP
fueconorg-3007	141	2	the	the	DET
fueconorg-3007	141	3	third	third	ADJ
fueconorg-3007	141	4	iteration	iteration	NOUN
fueconorg-3007	141	5	,	,	PUNCT
fueconorg-3007	141	6	the	the	DET
fueconorg-3007	141	7	rate	rate	NOUN
fueconorg-3007	141	8	of	of	ADP
fueconorg-3007	141	9	overhead	overhead	ADJ
fueconorg-3007	141	10	costs	cost	NOUN
fueconorg-3007	141	11	is	be	AUX
fueconorg-3007	141	12	calculated	calculate	VERB
fueconorg-3007	141	13	for	for	ADP
fueconorg-3007	141	14	each	each	DET
fueconorg-3007	141	15	activity	activity	NOUN
fueconorg-3007	141	16	driver	driver	NOUN
fueconorg-3007	141	17	.	.	PUNCT
fueconorg-3007	142	1	the	the	DET
fueconorg-3007	142	2	overhead	overhead	ADJ
fueconorg-3007	142	3	cost	cost	NOUN
fueconorg-3007	142	4	rate	rate	NOUN
fueconorg-3007	142	5	for	for	ADP
fueconorg-3007	142	6	each	each	DET
fueconorg-3007	142	7	driver	driver	NOUN
fueconorg-3007	142	8	is	be	AUX
fueconorg-3007	142	9	obtained	obtain	VERB
fueconorg-3007	142	10	by	by	ADP
fueconorg-3007	142	11	dividing	divide	VERB
fueconorg-3007	142	12	overhead	overhead	ADJ
fueconorg-3007	142	13	costs	cost	NOUN
fueconorg-3007	142	14	with	with	ADP
fueconorg-3007	142	15	an	an	DET
fueconorg-3007	142	16	appropriately	appropriately	ADV
fueconorg-3007	142	17	determined	determined	ADJ
fueconorg-3007	142	18	driver	driver	NOUN
fueconorg-3007	142	19	for	for	ADP
fueconorg-3007	142	20	each	each	DET
fueconorg-3007	142	21	activity	activity	NOUN
fueconorg-3007	142	22	.	.	PUNCT
fueconorg-3007	143	1	in	in	ADP
fueconorg-3007	143	2	the	the	DET
fueconorg-3007	143	3	last	last	ADJ
fueconorg-3007	143	4	iteration	iteration	NOUN
fueconorg-3007	143	5	of	of	ADP
fueconorg-3007	143	6	activity	activity	NOUN
fueconorg-3007	143	7	-	-	PUNCT
fueconorg-3007	143	8	based	base	VERB
fueconorg-3007	143	9	costing	costing	NOUN
fueconorg-3007	143	10	,	,	PUNCT
fueconorg-3007	143	11	allocation	allocation	NOUN
fueconorg-3007	143	12	of	of	ADP
fueconorg-3007	143	13	overhead	overhead	ADJ
fueconorg-3007	143	14	costs	cost	NOUN
fueconorg-3007	143	15	to	to	ADP
fueconorg-3007	143	16	products	product	NOUN
fueconorg-3007	143	17	is	be	AUX
fueconorg-3007	143	18	made	make	VERB
fueconorg-3007	143	19	using	use	VERB
fueconorg-3007	143	20	the	the	DET
fueconorg-3007	143	21	previously	previously	ADV
fueconorg-3007	143	22	calculated	calculate	VERB
fueconorg-3007	143	23	overhead	overhead	ADJ
fueconorg-3007	143	24	cost	cost	NOUN
fueconorg-3007	143	25	rate	rate	NOUN
fueconorg-3007	143	26	per	per	ADP
fueconorg-3007	143	27	activity	activity	NOUN
fueconorg-3007	143	28	driver	driver	NOUN
fueconorg-3007	143	29	.	.	PUNCT
fueconorg-3007	144	1	the	the	DET
fueconorg-3007	144	2	costs	cost	NOUN
fueconorg-3007	144	3	for	for	ADP
fueconorg-3007	144	4	each	each	DET
fueconorg-3007	144	5	product	product	NOUN
fueconorg-3007	144	6	are	be	AUX
fueconorg-3007	144	7	obtained	obtain	VERB
fueconorg-3007	144	8	by	by	ADP
fueconorg-3007	144	9	multiplying	multiply	VERB
fueconorg-3007	144	10	the	the	DET
fueconorg-3007	144	11	overhead	overhead	ADJ
fueconorg-3007	144	12	cost	cost	NOUN
fueconorg-3007	144	13	rate	rate	NOUN
fueconorg-3007	144	14	with	with	ADP
fueconorg-3007	144	15	the	the	DET
fueconorg-3007	144	16	expected	expect	VERB
fueconorg-3007	144	17	consumption	consumption	NOUN
fueconorg-3007	144	18	of	of	ADP
fueconorg-3007	144	19	driver	driver	NOUN
fueconorg-3007	144	20	for	for	ADP
fueconorg-3007	144	21	each	each	DET
fueconorg-3007	144	22	activity	activity	NOUN
fueconorg-3007	144	23	.	.	PUNCT
fueconorg-3007	145	1	the	the	DET
fueconorg-3007	145	2	main	main	ADJ
fueconorg-3007	145	3	argument	argument	NOUN
fueconorg-3007	145	4	for	for	ADP
fueconorg-3007	145	5	the	the	DET
fueconorg-3007	145	6	application	application	NOUN
fueconorg-3007	145	7	of	of	ADP
fueconorg-3007	145	8	activity	activity	NOUN
fueconorg-3007	145	9	-	-	PUNCT
fueconorg-3007	145	10	based	base	VERB
fueconorg-3007	145	11	costing	costing	NOUN
fueconorg-3007	145	12	is	be	AUX
fueconorg-3007	145	13	its	its	PRON
fueconorg-3007	145	14	precision	precision	NOUN
fueconorg-3007	145	15	in	in	ADP
fueconorg-3007	145	16	calculating	calculate	VERB
fueconorg-3007	145	17	product	product	NOUN
fueconorg-3007	145	18	costs	cost	NOUN
fueconorg-3007	145	19	.	.	PUNCT
fueconorg-3007	146	1	by	by	ADP
fueconorg-3007	146	2	collecting	collect	VERB
fueconorg-3007	146	3	the	the	DET
fueconorg-3007	146	4	finest	fine	ADJ
fueconorg-3007	146	5	details	detail	NOUN
fueconorg-3007	146	6	on	on	ADP
fueconorg-3007	146	7	individual	individual	ADJ
fueconorg-3007	146	8	activities	activity	NOUN
fueconorg-3007	146	9	,	,	PUNCT
fueconorg-3007	146	10	this	this	DET
fueconorg-3007	146	11	costing	cost	VERB
fueconorg-3007	146	12	concept	concept	NOUN
fueconorg-3007	146	13	provides	provide	VERB
fueconorg-3007	146	14	a	a	DET
fueconorg-3007	146	15	good	good	ADJ
fueconorg-3007	146	16	basis	basis	NOUN
fueconorg-3007	146	17	for	for	ADP
fueconorg-3007	146	18	making	make	VERB
fueconorg-3007	146	19	strategically	strategically	ADV
fueconorg-3007	146	20	important	important	ADJ
fueconorg-3007	146	21	business	business	NOUN
fueconorg-3007	146	22	decisions	decision	NOUN
fueconorg-3007	146	23	.	.	PUNCT
fueconorg-3007	147	1	because	because	SCONJ
fueconorg-3007	147	2	of	of	ADP
fueconorg-3007	147	3	its	its	PRON
fueconorg-3007	147	4	information	information	NOUN
fueconorg-3007	147	5	suitability	suitability	NOUN
fueconorg-3007	147	6	,	,	PUNCT
fueconorg-3007	147	7	there	there	PRON
fueconorg-3007	147	8	was	be	VERB
fueconorg-3007	147	9	an	an	DET
fueconorg-3007	147	10	attempt	attempt	NOUN
fueconorg-3007	147	11	to	to	PART
fueconorg-3007	147	12	further	far	ADV
fueconorg-3007	147	13	improve	improve	VERB
fueconorg-3007	147	14	this	this	DET
fueconorg-3007	147	15	concept	concept	NOUN
fueconorg-3007	147	16	.	.	PUNCT
fueconorg-3007	148	1	the	the	DET
fueconorg-3007	148	2	horizontal	horizontal	ADJ
fueconorg-3007	148	3	dimension	dimension	NOUN
fueconorg-3007	148	4	was	be	AUX
fueconorg-3007	148	5	added	add	VERB
fueconorg-3007	148	6	to	to	ADP
fueconorg-3007	148	7	the	the	DET
fueconorg-3007	148	8	vertical	vertical	ADJ
fueconorg-3007	148	9	dimension	dimension	NOUN
fueconorg-3007	148	10	of	of	ADP
fueconorg-3007	148	11	activity	activity	NOUN
fueconorg-3007	148	12	-	-	PUNCT
fueconorg-3007	148	13	based	base	VERB
fueconorg-3007	148	14	costing	costing	NOUN
fueconorg-3007	148	15	.	.	PUNCT
fueconorg-3007	149	1	horizontal	horizontal	ADJ
fueconorg-3007	149	2	dimension	dimension	NOUN
fueconorg-3007	149	3	of	of	ADP
fueconorg-3007	149	4	activity	activity	NOUN
fueconorg-3007	149	5	-	-	PUNCT
fueconorg-3007	149	6	based	base	VERB
fueconorg-3007	149	7	costing	costing	NOUN
fueconorg-3007	149	8	illustrates	illustrate	VERB
fueconorg-3007	149	9	the	the	DET
fueconorg-3007	149	10	process	process	NOUN
fueconorg-3007	149	11	as	as	ADP
fueconorg-3007	149	12	a	a	DET
fueconorg-3007	149	13	series	series	NOUN
fueconorg-3007	149	14	of	of	ADP
fueconorg-3007	149	15	interrelated	interrelated	ADJ
fueconorg-3007	149	16	activities	activity	NOUN
fueconorg-3007	149	17	to	to	PART
fueconorg-3007	149	18	achieve	achieve	VERB
fueconorg-3007	149	19	the	the	DET
fueconorg-3007	149	20	goals	goal	NOUN
fueconorg-3007	149	21	set	set	VERB
fueconorg-3007	149	22	(	(	PUNCT
fueconorg-3007	149	23	antić	antić	PROPN
fueconorg-3007	149	24	&	&	CCONJ
fueconorg-3007	149	25	sekulić	sekulić	ADJ
fueconorg-3007	149	26	,	,	PUNCT
fueconorg-3007	149	27	2008	2008	NUM
fueconorg-3007	149	28	)	)	PUNCT
fueconorg-3007	149	29	.	.	PUNCT
fueconorg-3007	150	1	this	this	DET
fueconorg-3007	150	2	model	model	NOUN
fueconorg-3007	150	3	made	make	VERB
fueconorg-3007	150	4	it	it	PRON
fueconorg-3007	150	5	possible	possible	ADJ
fueconorg-3007	150	6	to	to	PART
fueconorg-3007	150	7	link	link	VERB
fueconorg-3007	150	8	the	the	DET
fueconorg-3007	150	9	process	process	NOUN
fueconorg-3007	150	10	of	of	ADP
fueconorg-3007	150	11	cost	cost	NOUN
fueconorg-3007	150	12	allocation	allocation	NOUN
fueconorg-3007	150	13	to	to	ADP
fueconorg-3007	150	14	processes	process	NOUN
fueconorg-3007	150	15	carried	carry	VERB
fueconorg-3007	150	16	out	out	ADP
fueconorg-3007	150	17	in	in	ADP
fueconorg-3007	150	18	a	a	DET
fueconorg-3007	150	19	company	company	NOUN
fueconorg-3007	150	20	,	,	PUNCT
fueconorg-3007	150	21	by	by	ADP
fueconorg-3007	150	22	establishing	establish	VERB
fueconorg-3007	150	23	a	a	DET
fueconorg-3007	150	24	link	link	NOUN
fueconorg-3007	150	25	between	between	ADP
fueconorg-3007	150	26	activity	activity	NOUN
fueconorg-3007	150	27	-	-	PUNCT
fueconorg-3007	150	28	based	base	VERB
fueconorg-3007	150	29	costing	costing	NOUN
fueconorg-3007	150	30	and	and	CCONJ
fueconorg-3007	150	31	activity	activity	NOUN
fueconorg-3007	150	32	-	-	PUNCT
fueconorg-3007	150	33	based	base	VERB
fueconorg-3007	150	34	management	management	NOUN
fueconorg-3007	150	35	.	.	PUNCT
fueconorg-3007	151	1	based	base	VERB
fueconorg-3007	151	2	on	on	ADP
fueconorg-3007	151	3	cost	cost	NOUN
fueconorg-3007	151	4	information	information	NOUN
fueconorg-3007	151	5	and	and	CCONJ
fueconorg-3007	151	6	non	non	ADJ
fueconorg-3007	151	7	-	-	ADJ
fueconorg-3007	151	8	financial	financial	ADJ
fueconorg-3007	151	9	information	information	NOUN
fueconorg-3007	151	10	on	on	ADP
fueconorg-3007	151	11	activities	activity	NOUN
fueconorg-3007	151	12	derived	derive	VERB
fueconorg-3007	151	13	from	from	ADP
fueconorg-3007	151	14	the	the	DET
fueconorg-3007	151	15	horizontal	horizontal	ADJ
fueconorg-3007	151	16	dimension	dimension	NOUN
fueconorg-3007	151	17	of	of	ADP
fueconorg-3007	151	18	the	the	DET
fueconorg-3007	151	19	abc	abc	PROPN
fueconorg-3007	151	20	model	model	NOUN
fueconorg-3007	151	21	,	,	PUNCT
fueconorg-3007	151	22	answers	answer	VERB
fueconorg-3007	151	23	to	to	ADP
fueconorg-3007	151	24	the	the	DET
fueconorg-3007	151	25	following	follow	VERB
fueconorg-3007	151	26	questions	question	NOUN
fueconorg-3007	151	27	can	can	AUX
fueconorg-3007	151	28	be	be	AUX
fueconorg-3007	151	29	given	give	VERB
fueconorg-3007	151	30	:	:	PUNCT
fueconorg-3007	151	31	which	which	DET
fueconorg-3007	151	32	events	event	NOUN
fueconorg-3007	151	33	trigger	trigger	VERB
fueconorg-3007	151	34	the	the	DET
fueconorg-3007	151	35	performance	performance	NOUN
fueconorg-3007	151	36	of	of	ADP
fueconorg-3007	151	37	activities	activity	NOUN
fueconorg-3007	151	38	,	,	PUNCT
fueconorg-3007	151	39	which	which	DET
fueconorg-3007	151	40	activities	activity	NOUN
fueconorg-3007	151	41	require	require	VERB
fueconorg-3007	151	42	the	the	DET
fueconorg-3007	151	43	most	most	ADJ
fueconorg-3007	151	44	resources	resource	NOUN
fueconorg-3007	151	45	,	,	PUNCT
fueconorg-3007	151	46	how	how	SCONJ
fueconorg-3007	151	47	successfully	successfully	ADV
fueconorg-3007	151	48	are	be	AUX
fueconorg-3007	151	49	activities	activity	NOUN
fueconorg-3007	151	50	performed	perform	VERB
fueconorg-3007	151	51	,	,	PUNCT
fueconorg-3007	151	52	which	which	DET
fueconorg-3007	151	53	factors	factor	NOUN
fueconorg-3007	151	54	have	have	VERB
fueconorg-3007	151	55	a	a	DET
fueconorg-3007	151	56	negative	negative	ADJ
fueconorg-3007	151	57	impact	impact	NOUN
fueconorg-3007	151	58	on	on	ADP
fueconorg-3007	151	59	the	the	DET
fueconorg-3007	151	60	performance	performance	NOUN
fueconorg-3007	151	61	of	of	ADP
fueconorg-3007	151	62	activities	activity	NOUN
fueconorg-3007	151	63	,	,	PUNCT
fueconorg-3007	151	64	and	and	CCONJ
fueconorg-3007	151	65	the	the	DET
fueconorg-3007	151	66	like	like	ADJ
fueconorg-3007	151	67	(	(	PUNCT
fueconorg-3007	151	68	turney	turney	NOUN
fueconorg-3007	151	69	,	,	PUNCT
fueconorg-3007	151	70	1997	1997	NUM
fueconorg-3007	151	71	)	)	PUNCT
fueconorg-3007	151	72	.	.	PUNCT
fueconorg-3007	152	1	bearing	bear	VERB
fueconorg-3007	152	2	in	in	ADP
fueconorg-3007	152	3	mind	mind	NOUN
fueconorg-3007	152	4	the	the	DET
fueconorg-3007	152	5	plenty	plenty	ADJ
fueconorg-3007	152	6	financial	financial	ADJ
fueconorg-3007	152	7	and	and	CCONJ
fueconorg-3007	152	8	non	non	ADJ
fueconorg-3007	152	9	-	-	ADJ
fueconorg-3007	152	10	financial	financial	ADJ
fueconorg-3007	152	11	information	information	NOUN
fueconorg-3007	152	12	underlying	underlie	VERB
fueconorg-3007	152	13	this	this	DET
fueconorg-3007	152	14	concept	concept	NOUN
fueconorg-3007	152	15	,	,	PUNCT
fueconorg-3007	152	16	in	in	ADP
fueconorg-3007	152	17	the	the	DET
fueconorg-3007	152	18	early	early	ADJ
fueconorg-3007	152	19	1990s	1990	NOUN
fueconorg-3007	152	20	it	it	PRON
fueconorg-3007	152	21	turned	turn	VERB
fueconorg-3007	152	22	into	into	ADP
fueconorg-3007	152	23	activity	activity	NOUN
fueconorg-3007	152	24	-	-	PUNCT
fueconorg-3007	152	25	based	base	VERB
fueconorg-3007	152	26	management	management	NOUN
fueconorg-3007	152	27	concept	concept	NOUN
fueconorg-3007	152	28	.	.	PUNCT
fueconorg-3007	153	1	activitybased	activitybased	ADJ
fueconorg-3007	153	2	management	management	NOUN
fueconorg-3007	153	3	is	be	AUX
fueconorg-3007	153	4	reflected	reflect	VERB
fueconorg-3007	153	5	in	in	ADP
fueconorg-3007	153	6	the	the	DET
fueconorg-3007	153	7	provision	provision	NOUN
fueconorg-3007	153	8	of	of	ADP
fueconorg-3007	153	9	information	information	NOUN
fueconorg-3007	153	10	on	on	ADP
fueconorg-3007	153	11	the	the	DET
fueconorg-3007	153	12	basis	basis	NOUN
fueconorg-3007	153	13	of	of	ADP
fueconorg-3007	153	14	which	which	PRON
fueconorg-3007	153	15	managers	manager	NOUN
fueconorg-3007	153	16	can	can	AUX
fueconorg-3007	153	17	provide	provide	VERB
fueconorg-3007	153	18	answers	answer	NOUN
fueconorg-3007	153	19	to	to	ADP
fueconorg-3007	153	20	the	the	DET
fueconorg-3007	153	21	following	follow	VERB
fueconorg-3007	153	22	questions	question	NOUN
fueconorg-3007	153	23	(	(	PUNCT
fueconorg-3007	153	24	kaplan	kaplan	PROPN
fueconorg-3007	153	25	&	&	CCONJ
fueconorg-3007	153	26	cooper	cooper	PROPN
fueconorg-3007	153	27	,	,	PUNCT
fueconorg-3007	153	28	1998	1998	NUM
fueconorg-3007	153	29	):	):	PUNCT
fueconorg-3007	153	30			VERB
fueconorg-3007	154	1	how	how	SCONJ
fueconorg-3007	154	2	can	can	AUX
fueconorg-3007	154	3	the	the	DET
fueconorg-3007	154	4	company	company	NOUN
fueconorg-3007	154	5	achieve	achieve	VERB
fueconorg-3007	154	6	better	well	ADJ
fueconorg-3007	154	7	position	position	NOUN
fueconorg-3007	154	8	on	on	ADP
fueconorg-3007	154	9	the	the	DET
fueconorg-3007	154	10	market	market	NOUN
fueconorg-3007	154	11	,	,	PUNCT
fueconorg-3007	154	12	and	and	CCONJ
fueconorg-3007	154	13			X
fueconorg-3007	154	14	how	how	SCONJ
fueconorg-3007	154	15	can	can	AUX
fueconorg-3007	154	16	internal	internal	ADJ
fueconorg-3007	154	17	capacities	capacity	NOUN
fueconorg-3007	154	18	be	be	AUX
fueconorg-3007	154	19	improved	improve	VERB
fueconorg-3007	154	20	and	and	CCONJ
fueconorg-3007	154	21	costs	cost	NOUN
fueconorg-3007	154	22	per	per	ADP
fueconorg-3007	154	23	unit	unit	NOUN
fueconorg-3007	154	24	reduced	reduce	VERB
fueconorg-3007	154	25	?	?	PUNCT
fueconorg-3007	155	1	activity	activity	NOUN
fueconorg-3007	155	2	-	-	PUNCT
fueconorg-3007	155	3	based	base	VERB
fueconorg-3007	155	4	management	management	NOUN
fueconorg-3007	155	5	is	be	AUX
fueconorg-3007	155	6	commonly	commonly	ADV
fueconorg-3007	155	7	referred	refer	VERB
fueconorg-3007	155	8	to	to	ADP
fueconorg-3007	155	9	as	as	ADP
fueconorg-3007	155	10	the	the	DET
fueconorg-3007	155	11	process	process	NOUN
fueconorg-3007	155	12	that	that	PRON
fueconorg-3007	155	13	involves	involve	VERB
fueconorg-3007	155	14	identifying	identify	VERB
fueconorg-3007	155	15	value	value	NOUN
fueconorg-3007	155	16	-	-	PUNCT
fueconorg-3007	155	17	added	add	VERB
fueconorg-3007	155	18	and	and	CCONJ
fueconorg-3007	155	19	non	non	ADJ
fueconorg-3007	155	20	-	-	ADJ
fueconorg-3007	155	21	value	value	NOUN
fueconorg-3007	155	22	-	-	PUNCT
fueconorg-3007	155	23	added	add	VERB
fueconorg-3007	155	24	activities	activity	NOUN
fueconorg-3007	155	25	for	for	ADP
fueconorg-3007	155	26	customers	customer	NOUN
fueconorg-3007	155	27	,	,	PUNCT
fueconorg-3007	155	28	company	company	NOUN
fueconorg-3007	155	29	reengineering	reengineering	NOUN
fueconorg-3007	155	30	,	,	PUNCT
fueconorg-3007	155	31	value	value	NOUN
fueconorg-3007	155	32	-	-	PUNCT
fueconorg-3007	155	33	added	add	VERB
fueconorg-3007	155	34	benchmarking	benchmarking	NOUN
fueconorg-3007	155	35	,	,	PUNCT
fueconorg-3007	155	36	and	and	CCONJ
fueconorg-3007	155	37	development	development	NOUN
fueconorg-3007	155	38	of	of	ADP
fueconorg-3007	155	39	a	a	DET
fueconorg-3007	155	40	performance	performance	NOUN
fueconorg-3007	155	41	measurement	measurement	NOUN
fueconorg-3007	155	42	system	system	NOUN
fueconorg-3007	155	43	that	that	PRON
fueconorg-3007	155	44	will	will	AUX
fueconorg-3007	155	45	contribute	contribute	VERB
fueconorg-3007	155	46	to	to	ADP
fueconorg-3007	155	47	continuous	continuous	ADJ
fueconorg-3007	155	48	development	development	NOUN
fueconorg-3007	155	49	.	.	PUNCT
fueconorg-3007	156	1	identifying	identify	VERB
fueconorg-3007	156	2	value	value	NOUN
fueconorg-3007	156	3	-	-	PUNCT
fueconorg-3007	156	4	added	add	VERB
fueconorg-3007	156	5	and	and	CCONJ
fueconorg-3007	156	6	non	non	ADJ
fueconorg-3007	156	7	-	-	ADJ
fueconorg-3007	156	8	value	value	NOUN
fueconorg-3007	156	9	-	-	PUNCT
fueconorg-3007	156	10	added	add	VERB
fueconorg-3007	156	11	activities	activity	NOUN
fueconorg-3007	156	12	is	be	AUX
fueconorg-3007	156	13	important	important	ADJ
fueconorg-3007	156	14	from	from	ADP
fueconorg-3007	156	15	the	the	DET
fueconorg-3007	156	16	aspect	aspect	NOUN
fueconorg-3007	156	17	of	of	ADP
fueconorg-3007	156	18	their	their	PRON
fueconorg-3007	156	19	improvement	improvement	NOUN
fueconorg-3007	156	20	and	and	CCONJ
fueconorg-3007	156	21	elimination	elimination	NOUN
fueconorg-3007	156	22	.	.	PUNCT
fueconorg-3007	157	1	non	non	ADJ
fueconorg-3007	157	2	-	-	ADJ
fueconorg-3007	157	3	value	value	NOUN
fueconorg-3007	157	4	-	-	PUNCT
fueconorg-3007	157	5	added	add	VERB
fueconorg-3007	157	6	activities	activity	NOUN
fueconorg-3007	157	7	are	be	AUX
fueconorg-3007	157	8	those	those	PRON
fueconorg-3007	157	9	that	that	PRON
fueconorg-3007	157	10	cause	cause	VERB
fueconorg-3007	157	11	costs	cost	NOUN
fueconorg-3007	157	12	,	,	PUNCT
fueconorg-3007	157	13	but	but	CCONJ
fueconorg-3007	157	14	do	do	AUX
fueconorg-3007	157	15	not	not	PART
fueconorg-3007	157	16	increase	increase	VERB
fueconorg-3007	157	17	value	value	NOUN
fueconorg-3007	157	18	for	for	ADP
fueconorg-3007	157	19	customers	customer	NOUN
fueconorg-3007	157	20	.	.	PUNCT
fueconorg-3007	158	1	in	in	ADP
fueconorg-3007	158	2	this	this	DET
fueconorg-3007	158	3	sense	sense	NOUN
fueconorg-3007	158	4	,	,	PUNCT
fueconorg-3007	158	5	there	there	PRON
fueconorg-3007	158	6	is	be	VERB
fueconorg-3007	158	7	the	the	DET
fueconorg-3007	158	8	possibility	possibility	NOUN
fueconorg-3007	158	9	to	to	PART
fueconorg-3007	158	10	eliminate	eliminate	VERB
fueconorg-3007	158	11	them	they	PRON
fueconorg-3007	158	12	without	without	ADP
fueconorg-3007	158	13	affecting	affect	VERB
fueconorg-3007	158	14	the	the	DET
fueconorg-3007	158	15	quality	quality	NOUN
fueconorg-3007	158	16	of	of	ADP
fueconorg-3007	158	17	products	product	NOUN
fueconorg-3007	158	18	and	and	CCONJ
fueconorg-3007	158	19	services	service	NOUN
fueconorg-3007	158	20	delivered	deliver	VERB
fueconorg-3007	158	21	.	.	PUNCT
fueconorg-3007	159	1	the	the	DET
fueconorg-3007	159	2	next	next	ADJ
fueconorg-3007	159	3	five	five	NUM
fueconorg-3007	159	4	steps	step	NOUN
fueconorg-3007	159	5	suitability	suitability	NOUN
fueconorg-3007	159	6	of	of	ADP
fueconorg-3007	159	7	activitybased	activitybase	VERB
fueconorg-3007	159	8	costing	cost	VERB
fueconorg-3007	159	9	for	for	ADP
fueconorg-3007	159	10	lean	lean	ADJ
fueconorg-3007	159	11	business	business	NOUN
fueconorg-3007	159	12	concept	concept	NOUN
fueconorg-3007	159	13	315	315	NUM
fueconorg-3007	159	14	allow	allow	VERB
fueconorg-3007	159	15	the	the	DET
fueconorg-3007	159	16	elimination	elimination	NOUN
fueconorg-3007	159	17	of	of	ADP
fueconorg-3007	159	18	non	non	ADJ
fueconorg-3007	159	19	-	-	ADJ
fueconorg-3007	159	20	value	value	ADJ
fueconorg-3007	159	21	-	-	PUNCT
fueconorg-3007	159	22	added	add	VERB
fueconorg-3007	159	23	activities	activity	NOUN
fueconorg-3007	159	24	:	:	PUNCT
fueconorg-3007	159	25	identifying	identify	VERB
fueconorg-3007	159	26	all	all	DET
fueconorg-3007	159	27	activities	activity	NOUN
fueconorg-3007	159	28	,	,	PUNCT
fueconorg-3007	159	29	identifying	identify	VERB
fueconorg-3007	159	30	non	non	ADJ
fueconorg-3007	159	31	-	-	ADJ
fueconorg-3007	159	32	value	value	ADJ
fueconorg-3007	159	33	-	-	PUNCT
fueconorg-3007	159	34	added	add	VERB
fueconorg-3007	159	35	activities	activity	NOUN
fueconorg-3007	159	36	,	,	PUNCT
fueconorg-3007	159	37	detecting	detect	VERB
fueconorg-3007	159	38	activity	activity	NOUN
fueconorg-3007	159	39	interaction	interaction	NOUN
fueconorg-3007	159	40	,	,	PUNCT
fueconorg-3007	159	41	constructing	construct	VERB
fueconorg-3007	159	42	performance	performance	NOUN
fueconorg-3007	159	43	measurement	measurement	NOUN
fueconorg-3007	159	44	system	system	NOUN
fueconorg-3007	159	45	,	,	PUNCT
fueconorg-3007	159	46	and	and	CCONJ
fueconorg-3007	159	47	reporting	report	VERB
fueconorg-3007	159	48	on	on	ADP
fueconorg-3007	159	49	costs	cost	NOUN
fueconorg-3007	159	50	of	of	ADP
fueconorg-3007	159	51	non	non	ADJ
fueconorg-3007	159	52	-	-	ADJ
fueconorg-3007	159	53	value	value	ADJ
fueconorg-3007	159	54	-	-	PUNCT
fueconorg-3007	159	55	added	add	VERB
fueconorg-3007	159	56	activities	activity	NOUN
fueconorg-3007	159	57	(	(	PUNCT
fueconorg-3007	159	58	hilton	hilton	PROPN
fueconorg-3007	159	59	,	,	PUNCT
fueconorg-3007	159	60	2009	2009	NUM
fueconorg-3007	159	61	)	)	PUNCT
fueconorg-3007	159	62	.	.	PUNCT
fueconorg-3007	160	1	value	value	NOUN
fueconorg-3007	160	2	-	-	PUNCT
fueconorg-3007	160	3	added	add	VERB
fueconorg-3007	160	4	activities	activity	NOUN
fueconorg-3007	160	5	are	be	AUX
fueconorg-3007	160	6	those	those	DET
fueconorg-3007	160	7	activities	activity	NOUN
fueconorg-3007	160	8	that	that	PRON
fueconorg-3007	160	9	customers	customer	NOUN
fueconorg-3007	160	10	are	be	AUX
fueconorg-3007	160	11	willing	willing	ADJ
fueconorg-3007	160	12	to	to	PART
fueconorg-3007	160	13	pay	pay	VERB
fueconorg-3007	160	14	for	for	ADP
fueconorg-3007	160	15	.	.	PUNCT
fueconorg-3007	161	1	these	these	DET
fueconorg-3007	161	2	activities	activity	NOUN
fueconorg-3007	161	3	are	be	AUX
fueconorg-3007	161	4	necessary	necessary	ADJ
fueconorg-3007	161	5	for	for	ADP
fueconorg-3007	161	6	the	the	DET
fueconorg-3007	161	7	functioning	functioning	NOUN
fueconorg-3007	161	8	of	of	ADP
fueconorg-3007	161	9	the	the	DET
fueconorg-3007	161	10	company	company	NOUN
fueconorg-3007	161	11	and	and	CCONJ
fueconorg-3007	161	12	there	there	PRON
fueconorg-3007	161	13	is	be	VERB
fueconorg-3007	161	14	no	no	DET
fueconorg-3007	161	15	possibility	possibility	NOUN
fueconorg-3007	161	16	of	of	ADP
fueconorg-3007	161	17	their	their	PRON
fueconorg-3007	161	18	elimination	elimination	NOUN
fueconorg-3007	161	19	.	.	PUNCT
fueconorg-3007	162	1	value	value	NOUN
fueconorg-3007	162	2	-	-	PUNCT
fueconorg-3007	162	3	added	add	VERB
fueconorg-3007	162	4	activities	activity	NOUN
fueconorg-3007	162	5	can	can	AUX
fueconorg-3007	162	6	be	be	AUX
fueconorg-3007	162	7	improved	improve	VERB
fueconorg-3007	162	8	in	in	ADP
fueconorg-3007	162	9	terms	term	NOUN
fueconorg-3007	162	10	of	of	ADP
fueconorg-3007	162	11	increasing	increase	VERB
fueconorg-3007	162	12	the	the	DET
fueconorg-3007	162	13	efficiency	efficiency	NOUN
fueconorg-3007	162	14	of	of	ADP
fueconorg-3007	162	15	their	their	PRON
fueconorg-3007	162	16	performance	performance	NOUN
fueconorg-3007	162	17	.	.	PUNCT
fueconorg-3007	163	1	thus	thus	ADV
fueconorg-3007	163	2	,	,	PUNCT
fueconorg-3007	163	3	reengineering	reengineering	NOUN
fueconorg-3007	163	4	,	,	PUNCT
fueconorg-3007	163	5	as	as	ADP
fueconorg-3007	163	6	a	a	DET
fueconorg-3007	163	7	process	process	NOUN
fueconorg-3007	163	8	of	of	ADP
fueconorg-3007	163	9	redesigning	redesign	VERB
fueconorg-3007	163	10	the	the	DET
fueconorg-3007	163	11	ways	way	NOUN
fueconorg-3007	163	12	in	in	ADP
fueconorg-3007	163	13	which	which	PRON
fueconorg-3007	163	14	activities	activity	NOUN
fueconorg-3007	163	15	are	be	AUX
fueconorg-3007	163	16	carried	carry	VERB
fueconorg-3007	163	17	out	out	ADP
fueconorg-3007	163	18	,	,	PUNCT
fueconorg-3007	163	19	is	be	AUX
fueconorg-3007	163	20	one	one	NUM
fueconorg-3007	163	21	of	of	ADP
fueconorg-3007	163	22	the	the	DET
fueconorg-3007	163	23	ways	way	NOUN
fueconorg-3007	163	24	to	to	PART
fueconorg-3007	163	25	increase	increase	VERB
fueconorg-3007	163	26	the	the	DET
fueconorg-3007	163	27	efficiency	efficiency	NOUN
fueconorg-3007	163	28	of	of	ADP
fueconorg-3007	163	29	performing	perform	VERB
fueconorg-3007	163	30	the	the	DET
fueconorg-3007	163	31	appropriate	appropriate	ADJ
fueconorg-3007	163	32	activities	activity	NOUN
fueconorg-3007	163	33	.	.	PUNCT
fueconorg-3007	164	1	benchmarking	benchmarke	VERB
fueconorg-3007	164	2	can	can	AUX
fueconorg-3007	164	3	also	also	ADV
fueconorg-3007	164	4	be	be	AUX
fueconorg-3007	164	5	used	use	VERB
fueconorg-3007	164	6	to	to	PART
fueconorg-3007	164	7	improve	improve	VERB
fueconorg-3007	164	8	value	value	NOUN
fueconorg-3007	164	9	-	-	PUNCT
fueconorg-3007	164	10	added	add	VERB
fueconorg-3007	164	11	activities	activity	NOUN
fueconorg-3007	164	12	.	.	PUNCT
fueconorg-3007	165	1	in	in	ADP
fueconorg-3007	165	2	that	that	DET
fueconorg-3007	165	3	sense	sense	NOUN
fueconorg-3007	165	4	,	,	PUNCT
fueconorg-3007	165	5	activities	activity	NOUN
fueconorg-3007	165	6	performed	perform	VERB
fueconorg-3007	165	7	in	in	ADP
fueconorg-3007	165	8	the	the	DET
fueconorg-3007	165	9	company	company	NOUN
fueconorg-3007	165	10	are	be	AUX
fueconorg-3007	165	11	compared	compare	VERB
fueconorg-3007	165	12	with	with	ADP
fueconorg-3007	165	13	activities	activity	NOUN
fueconorg-3007	165	14	of	of	ADP
fueconorg-3007	165	15	another	another	DET
fueconorg-3007	165	16	company	company	NOUN
fueconorg-3007	165	17	with	with	ADP
fueconorg-3007	165	18	the	the	DET
fueconorg-3007	165	19	best	good	ADJ
fueconorg-3007	165	20	practice	practice	NOUN
fueconorg-3007	165	21	.	.	PUNCT
fueconorg-3007	166	1	adopting	adopt	VERB
fueconorg-3007	166	2	a	a	DET
fueconorg-3007	166	3	performance	performance	NOUN
fueconorg-3007	166	4	measurement	measurement	NOUN
fueconorg-3007	166	5	system	system	NOUN
fueconorg-3007	166	6	makes	make	VERB
fueconorg-3007	166	7	it	it	PRON
fueconorg-3007	166	8	easy	easy	ADJ
fueconorg-3007	166	9	for	for	SCONJ
fueconorg-3007	166	10	companies	company	NOUN
fueconorg-3007	166	11	to	to	PART
fueconorg-3007	166	12	continuously	continuously	ADV
fueconorg-3007	166	13	monitor	monitor	VERB
fueconorg-3007	166	14	activities	activity	NOUN
fueconorg-3007	166	15	and	and	CCONJ
fueconorg-3007	166	16	costs	cost	NOUN
fueconorg-3007	166	17	and	and	CCONJ
fueconorg-3007	166	18	find	find	VERB
fueconorg-3007	166	19	ways	way	NOUN
fueconorg-3007	166	20	to	to	PART
fueconorg-3007	166	21	reduce	reduce	VERB
fueconorg-3007	166	22	costs	cost	NOUN
fueconorg-3007	166	23	,	,	PUNCT
fueconorg-3007	166	24	eliminate	eliminate	VERB
fueconorg-3007	166	25	waste	waste	NOUN
fueconorg-3007	166	26	,	,	PUNCT
fueconorg-3007	166	27	and	and	CCONJ
fueconorg-3007	166	28	improve	improve	VERB
fueconorg-3007	166	29	quality	quality	NOUN
fueconorg-3007	166	30	.	.	PUNCT
fueconorg-3007	167	1	3	3	X
fueconorg-3007	167	2	.	.	X
fueconorg-3007	167	3	activity	activity	NOUN
fueconorg-3007	167	4	-	-	PUNCT
fueconorg-3007	167	5	based	base	VERB
fueconorg-3007	167	6	costing	costing	NOUN
fueconorg-3007	167	7	and	and	CCONJ
fueconorg-3007	167	8	lean	lean	ADJ
fueconorg-3007	167	9	business	business	NOUN
fueconorg-3007	167	10	concept	concept	NOUN
fueconorg-3007	167	11	activity	activity	NOUN
fueconorg-3007	167	12	-	-	PUNCT
fueconorg-3007	167	13	based	base	VERB
fueconorg-3007	167	14	costing	costing	NOUN
fueconorg-3007	167	15	means	mean	VERB
fueconorg-3007	167	16	long	long	ADJ
fueconorg-3007	167	17	-	-	PUNCT
fueconorg-3007	167	18	term	term	NOUN
fueconorg-3007	167	19	orientation	orientation	NOUN
fueconorg-3007	167	20	and	and	CCONJ
fueconorg-3007	167	21	focus	focus	VERB
fueconorg-3007	167	22	on	on	ADP
fueconorg-3007	167	23	calculating	calculate	VERB
fueconorg-3007	167	24	product	product	NOUN
fueconorg-3007	167	25	costs	cost	NOUN
fueconorg-3007	167	26	.	.	PUNCT
fueconorg-3007	168	1	as	as	ADP
fueconorg-3007	168	2	such	such	ADJ
fueconorg-3007	168	3	,	,	PUNCT
fueconorg-3007	168	4	it	it	PRON
fueconorg-3007	168	5	is	be	AUX
fueconorg-3007	168	6	a	a	DET
fueconorg-3007	168	7	sophisticated	sophisticated	ADJ
fueconorg-3007	168	8	method	method	NOUN
fueconorg-3007	168	9	of	of	ADP
fueconorg-3007	168	10	cost	cost	NOUN
fueconorg-3007	168	11	allocation	allocation	NOUN
fueconorg-3007	168	12	with	with	ADP
fueconorg-3007	168	13	the	the	DET
fueconorg-3007	168	14	help	help	NOUN
fueconorg-3007	168	15	of	of	ADP
fueconorg-3007	168	16	a	a	DET
fueconorg-3007	168	17	cost	cost	NOUN
fueconorg-3007	168	18	driver	driver	NOUN
fueconorg-3007	168	19	.	.	PUNCT
fueconorg-3007	169	1	in	in	ADP
fueconorg-3007	169	2	this	this	DET
fueconorg-3007	169	3	way	way	NOUN
fueconorg-3007	169	4	,	,	PUNCT
fueconorg-3007	169	5	managers	manager	NOUN
fueconorg-3007	169	6	receive	receive	VERB
fueconorg-3007	169	7	information	information	NOUN
fueconorg-3007	169	8	on	on	ADP
fueconorg-3007	169	9	where	where	SCONJ
fueconorg-3007	169	10	costs	cost	NOUN
fueconorg-3007	169	11	occur	occur	VERB
fueconorg-3007	169	12	,	,	PUNCT
fueconorg-3007	169	13	and	and	CCONJ
fueconorg-3007	169	14	,	,	PUNCT
fueconorg-3007	169	15	on	on	ADP
fueconorg-3007	169	16	the	the	DET
fueconorg-3007	169	17	basis	basis	NOUN
fueconorg-3007	169	18	of	of	ADP
fueconorg-3007	169	19	this	this	PRON
fueconorg-3007	169	20	,	,	PUNCT
fueconorg-3007	169	21	link	link	VERB
fueconorg-3007	169	22	costs	cost	NOUN
fueconorg-3007	169	23	with	with	ADP
fueconorg-3007	169	24	their	their	PRON
fueconorg-3007	169	25	drivers	driver	NOUN
fueconorg-3007	169	26	.	.	PUNCT
fueconorg-3007	170	1	by	by	ADP
fueconorg-3007	170	2	establishing	establish	VERB
fueconorg-3007	170	3	this	this	DET
fueconorg-3007	170	4	relationship	relationship	NOUN
fueconorg-3007	170	5	and	and	CCONJ
fueconorg-3007	170	6	improving	improve	VERB
fueconorg-3007	170	7	the	the	DET
fueconorg-3007	170	8	process	process	NOUN
fueconorg-3007	170	9	of	of	ADP
fueconorg-3007	170	10	cost	cost	NOUN
fueconorg-3007	170	11	allocation	allocation	NOUN
fueconorg-3007	170	12	,	,	PUNCT
fueconorg-3007	170	13	activity	activity	NOUN
fueconorg-3007	170	14	-	-	PUNCT
fueconorg-3007	170	15	based	base	VERB
fueconorg-3007	170	16	costing	costing	NOUN
fueconorg-3007	170	17	becomes	become	VERB
fueconorg-3007	170	18	an	an	DET
fueconorg-3007	170	19	effective	effective	ADJ
fueconorg-3007	170	20	tool	tool	NOUN
fueconorg-3007	170	21	for	for	ADP
fueconorg-3007	170	22	reducing	reduce	VERB
fueconorg-3007	170	23	activity	activity	NOUN
fueconorg-3007	170	24	costs	cost	NOUN
fueconorg-3007	170	25	.	.	PUNCT
fueconorg-3007	171	1	based	base	VERB
fueconorg-3007	171	2	on	on	ADP
fueconorg-3007	171	3	information	information	NOUN
fueconorg-3007	171	4	this	this	DET
fueconorg-3007	171	5	costing	cost	VERB
fueconorg-3007	171	6	concept	concept	NOUN
fueconorg-3007	171	7	provides	provide	VERB
fueconorg-3007	171	8	,	,	PUNCT
fueconorg-3007	171	9	it	it	PRON
fueconorg-3007	171	10	is	be	AUX
fueconorg-3007	171	11	possible	possible	ADJ
fueconorg-3007	171	12	to	to	PART
fueconorg-3007	171	13	improve	improve	VERB
fueconorg-3007	171	14	the	the	DET
fueconorg-3007	171	15	process	process	NOUN
fueconorg-3007	171	16	of	of	ADP
fueconorg-3007	171	17	making	make	VERB
fueconorg-3007	171	18	business	business	NOUN
fueconorg-3007	171	19	decisions	decision	NOUN
fueconorg-3007	171	20	.	.	PUNCT
fueconorg-3007	172	1	in	in	ADP
fueconorg-3007	172	2	this	this	DET
fueconorg-3007	172	3	regard	regard	NOUN
fueconorg-3007	172	4	,	,	PUNCT
fueconorg-3007	172	5	activity	activity	NOUN
fueconorg-3007	172	6	-	-	PUNCT
fueconorg-3007	172	7	based	base	VERB
fueconorg-3007	172	8	costing	costing	NOUN
fueconorg-3007	172	9	can	can	AUX
fueconorg-3007	172	10	help	help	VERB
fueconorg-3007	172	11	determine	determine	VERB
fueconorg-3007	172	12	where	where	SCONJ
fueconorg-3007	172	13	the	the	DET
fueconorg-3007	172	14	value	value	NOUN
fueconorg-3007	172	15	is	be	AUX
fueconorg-3007	172	16	generated	generate	VERB
fueconorg-3007	172	17	in	in	ADP
fueconorg-3007	172	18	the	the	DET
fueconorg-3007	172	19	company	company	NOUN
fueconorg-3007	172	20	,	,	PUNCT
fueconorg-3007	172	21	as	as	ADV
fueconorg-3007	172	22	well	well	ADV
fueconorg-3007	172	23	as	as	ADP
fueconorg-3007	172	24	make	make	VERB
fueconorg-3007	172	25	an	an	DET
fueconorg-3007	172	26	analysis	analysis	NOUN
fueconorg-3007	172	27	of	of	ADP
fueconorg-3007	172	28	this	this	DET
fueconorg-3007	172	29	value	value	NOUN
fueconorg-3007	172	30	.	.	PUNCT
fueconorg-3007	173	1	application	application	NOUN
fueconorg-3007	173	2	of	of	ADP
fueconorg-3007	173	3	activity	activity	NOUN
fueconorg-3007	173	4	-	-	PUNCT
fueconorg-3007	173	5	based	base	VERB
fueconorg-3007	173	6	costing	costing	NOUN
fueconorg-3007	173	7	allows	allow	VERB
fueconorg-3007	173	8	identifying	identify	VERB
fueconorg-3007	173	9	nonprofitable	nonprofitable	ADJ
fueconorg-3007	173	10	products	product	NOUN
fueconorg-3007	173	11	and	and	CCONJ
fueconorg-3007	173	12	non	non	ADJ
fueconorg-3007	173	13	-	-	ADJ
fueconorg-3007	173	14	value	value	NOUN
fueconorg-3007	173	15	-	-	PUNCT
fueconorg-3007	173	16	added	add	VERB
fueconorg-3007	173	17	activities	activity	NOUN
fueconorg-3007	173	18	that	that	PRON
fueconorg-3007	173	19	need	need	VERB
fueconorg-3007	173	20	to	to	PART
fueconorg-3007	173	21	be	be	AUX
fueconorg-3007	173	22	eliminated	eliminate	VERB
fueconorg-3007	173	23	,	,	PUNCT
fueconorg-3007	173	24	which	which	PRON
fueconorg-3007	173	25	creates	create	VERB
fueconorg-3007	173	26	conditions	condition	NOUN
fueconorg-3007	173	27	that	that	PRON
fueconorg-3007	173	28	limited	limited	ADJ
fueconorg-3007	173	29	company	company	NOUN
fueconorg-3007	173	30	resources	resource	NOUN
fueconorg-3007	173	31	are	be	AUX
fueconorg-3007	173	32	used	use	VERB
fueconorg-3007	173	33	only	only	ADV
fueconorg-3007	173	34	to	to	PART
fueconorg-3007	173	35	produce	produce	VERB
fueconorg-3007	173	36	profitable	profitable	ADJ
fueconorg-3007	173	37	products	product	NOUN
fueconorg-3007	173	38	.	.	PUNCT
fueconorg-3007	174	1	the	the	DET
fueconorg-3007	174	2	application	application	NOUN
fueconorg-3007	174	3	of	of	ADP
fueconorg-3007	174	4	this	this	DET
fueconorg-3007	174	5	concept	concept	NOUN
fueconorg-3007	174	6	has	have	AUX
fueconorg-3007	174	7	greatly	greatly	ADV
fueconorg-3007	174	8	facilitated	facilitate	VERB
fueconorg-3007	174	9	and	and	CCONJ
fueconorg-3007	174	10	improved	improve	VERB
fueconorg-3007	174	11	company	company	NOUN
fueconorg-3007	174	12	operations	operation	NOUN
fueconorg-3007	174	13	,	,	PUNCT
fueconorg-3007	174	14	significantly	significantly	ADV
fueconorg-3007	174	15	contributing	contribute	VERB
fueconorg-3007	174	16	to	to	PART
fueconorg-3007	174	17	cost	cost	NOUN
fueconorg-3007	174	18	reduction	reduction	NOUN
fueconorg-3007	174	19	and	and	CCONJ
fueconorg-3007	174	20	increasing	increase	VERB
fueconorg-3007	174	21	the	the	DET
fueconorg-3007	174	22	competitive	competitive	ADJ
fueconorg-3007	174	23	advantage	advantage	NOUN
fueconorg-3007	174	24	of	of	ADP
fueconorg-3007	174	25	the	the	DET
fueconorg-3007	174	26	company	company	NOUN
fueconorg-3007	174	27	.	.	PUNCT
fueconorg-3007	175	1	activity	activity	NOUN
fueconorg-3007	175	2	-	-	PUNCT
fueconorg-3007	175	3	based	base	VERB
fueconorg-3007	175	4	costing	costing	NOUN
fueconorg-3007	175	5	has	have	AUX
fueconorg-3007	175	6	been	be	AUX
fueconorg-3007	175	7	a	a	DET
fueconorg-3007	175	8	milestone	milestone	NOUN
fueconorg-3007	175	9	in	in	ADP
fueconorg-3007	175	10	the	the	DET
fueconorg-3007	175	11	development	development	NOUN
fueconorg-3007	175	12	of	of	ADP
fueconorg-3007	175	13	costing	cost	VERB
fueconorg-3007	175	14	system	system	NOUN
fueconorg-3007	175	15	,	,	PUNCT
fueconorg-3007	175	16	and	and	CCONJ
fueconorg-3007	175	17	,	,	PUNCT
fueconorg-3007	175	18	as	as	ADP
fueconorg-3007	175	19	such	such	ADJ
fueconorg-3007	175	20	,	,	PUNCT
fueconorg-3007	175	21	is	be	AUX
fueconorg-3007	175	22	suitable	suitable	ADJ
fueconorg-3007	175	23	for	for	ADP
fueconorg-3007	175	24	use	use	NOUN
fueconorg-3007	175	25	in	in	ADP
fueconorg-3007	175	26	a	a	DET
fueconorg-3007	175	27	large	large	ADJ
fueconorg-3007	175	28	number	number	NOUN
fueconorg-3007	175	29	of	of	ADP
fueconorg-3007	175	30	companies	company	NOUN
fueconorg-3007	175	31	.	.	PUNCT
fueconorg-3007	176	1	the	the	DET
fueconorg-3007	176	2	concept	concept	NOUN
fueconorg-3007	176	3	of	of	ADP
fueconorg-3007	176	4	activity	activity	NOUN
fueconorg-3007	176	5	-	-	PUNCT
fueconorg-3007	176	6	based	base	VERB
fueconorg-3007	176	7	costing	costing	NOUN
fueconorg-3007	176	8	has	have	AUX
fueconorg-3007	176	9	changed	change	VERB
fueconorg-3007	176	10	and	and	CCONJ
fueconorg-3007	176	11	improved	improve	VERB
fueconorg-3007	176	12	in	in	ADP
fueconorg-3007	176	13	order	order	NOUN
fueconorg-3007	176	14	to	to	PART
fueconorg-3007	176	15	eliminate	eliminate	VERB
fueconorg-3007	176	16	the	the	DET
fueconorg-3007	176	17	observed	observe	VERB
fueconorg-3007	176	18	limitations	limitation	NOUN
fueconorg-3007	176	19	in	in	ADP
fueconorg-3007	176	20	its	its	PRON
fueconorg-3007	176	21	application	application	NOUN
fueconorg-3007	176	22	.	.	PUNCT
fueconorg-3007	177	1	as	as	ADP
fueconorg-3007	177	2	such	such	ADJ
fueconorg-3007	177	3	,	,	PUNCT
fueconorg-3007	177	4	this	this	DET
fueconorg-3007	177	5	costing	cost	VERB
fueconorg-3007	177	6	concept	concept	NOUN
fueconorg-3007	177	7	can	can	AUX
fueconorg-3007	177	8	be	be	AUX
fueconorg-3007	177	9	applied	apply	VERB
fueconorg-3007	177	10	in	in	ADP
fueconorg-3007	177	11	companies	company	NOUN
fueconorg-3007	177	12	that	that	PRON
fueconorg-3007	177	13	apply	apply	VERB
fueconorg-3007	177	14	lean	lean	ADJ
fueconorg-3007	177	15	business	business	NOUN
fueconorg-3007	177	16	concept	concept	NOUN
fueconorg-3007	177	17	.	.	PUNCT
fueconorg-3007	178	1	although	although	SCONJ
fueconorg-3007	178	2	there	there	PRON
fueconorg-3007	178	3	are	be	VERB
fueconorg-3007	178	4	many	many	ADJ
fueconorg-3007	178	5	similarities	similarity	NOUN
fueconorg-3007	178	6	of	of	ADP
fueconorg-3007	178	7	this	this	DET
fueconorg-3007	178	8	costing	cost	VERB
fueconorg-3007	178	9	concept	concept	NOUN
fueconorg-3007	178	10	and	and	CCONJ
fueconorg-3007	178	11	lean	lean	ADJ
fueconorg-3007	178	12	business	business	NOUN
fueconorg-3007	178	13	concept	concept	NOUN
fueconorg-3007	178	14	,	,	PUNCT
fueconorg-3007	178	15	it	it	PRON
fueconorg-3007	178	16	is	be	AUX
fueconorg-3007	178	17	logical	logical	ADJ
fueconorg-3007	178	18	that	that	SCONJ
fueconorg-3007	178	19	certain	certain	ADJ
fueconorg-3007	178	20	matching	matching	NOUN
fueconorg-3007	178	21	will	will	AUX
fueconorg-3007	178	22	occur	occur	VERB
fueconorg-3007	178	23	but	but	CCONJ
fueconorg-3007	178	24	also	also	ADV
fueconorg-3007	178	25	the	the	DET
fueconorg-3007	178	26	difference	difference	NOUN
fueconorg-3007	178	27	between	between	ADP
fueconorg-3007	178	28	these	these	DET
fueconorg-3007	178	29	concepts	concept	NOUN
fueconorg-3007	178	30	.	.	PUNCT
fueconorg-3007	179	1	table	table	NOUN
fueconorg-3007	179	2	1	1	NUM
fueconorg-3007	179	3	gives	give	VERB
fueconorg-3007	179	4	an	an	DET
fueconorg-3007	179	5	overview	overview	NOUN
fueconorg-3007	179	6	of	of	ADP
fueconorg-3007	179	7	similarities	similarity	NOUN
fueconorg-3007	179	8	and	and	CCONJ
fueconorg-3007	179	9	differences	difference	NOUN
fueconorg-3007	179	10	of	of	ADP
fueconorg-3007	179	11	activity	activity	NOUN
fueconorg-3007	179	12	-	-	PUNCT
fueconorg-3007	179	13	based	base	VERB
fueconorg-3007	179	14	costing	costing	NOUN
fueconorg-3007	179	15	and	and	CCONJ
fueconorg-3007	179	16	lean	lean	ADJ
fueconorg-3007	179	17	business	business	NOUN
fueconorg-3007	179	18	concept	concept	NOUN
fueconorg-3007	179	19	.	.	PUNCT
fueconorg-3007	180	1	the	the	DET
fueconorg-3007	180	2	main	main	ADJ
fueconorg-3007	180	3	purpose	purpose	NOUN
fueconorg-3007	180	4	of	of	ADP
fueconorg-3007	180	5	doing	do	VERB
fueconorg-3007	180	6	business	business	NOUN
fueconorg-3007	180	7	in	in	ADP
fueconorg-3007	180	8	companies	company	NOUN
fueconorg-3007	180	9	that	that	PRON
fueconorg-3007	180	10	apply	apply	VERB
fueconorg-3007	180	11	lean	lean	ADJ
fueconorg-3007	180	12	business	business	NOUN
fueconorg-3007	180	13	concept	concept	NOUN
fueconorg-3007	180	14	is	be	AUX
fueconorg-3007	180	15	to	to	PART
fueconorg-3007	180	16	reduce	reduce	VERB
fueconorg-3007	180	17	waste	waste	NOUN
fueconorg-3007	180	18	in	in	ADP
fueconorg-3007	180	19	order	order	NOUN
fueconorg-3007	180	20	to	to	PART
fueconorg-3007	180	21	increase	increase	VERB
fueconorg-3007	180	22	business	business	NOUN
fueconorg-3007	180	23	efficiency	efficiency	NOUN
fueconorg-3007	180	24	,	,	PUNCT
fueconorg-3007	180	25	with	with	ADP
fueconorg-3007	180	26	precise	precise	ADJ
fueconorg-3007	180	27	costing	costing	NOUN
fueconorg-3007	180	28	.	.	PUNCT
fueconorg-3007	181	1	activitybased	activitybase	VERB
fueconorg-3007	181	2	costing	cost	VERB
fueconorg-3007	181	3	fits	fit	VERB
fueconorg-3007	181	4	into	into	ADP
fueconorg-3007	181	5	this	this	DET
fueconorg-3007	181	6	requirement	requirement	NOUN
fueconorg-3007	181	7	of	of	ADP
fueconorg-3007	181	8	lean	lean	ADJ
fueconorg-3007	181	9	business	business	NOUN
fueconorg-3007	181	10	concept	concept	NOUN
fueconorg-3007	181	11	in	in	ADP
fueconorg-3007	181	12	terms	term	NOUN
fueconorg-3007	181	13	of	of	ADP
fueconorg-3007	181	14	precise	precise	ADJ
fueconorg-3007	181	15	costing	costing	NOUN
fueconorg-3007	181	16	and	and	CCONJ
fueconorg-3007	181	17	long	long	ADJ
fueconorg-3007	181	18	-	-	PUNCT
fueconorg-3007	181	19	term	term	NOUN
fueconorg-3007	181	20	orientation	orientation	NOUN
fueconorg-3007	181	21	.	.	PUNCT
fueconorg-3007	182	1	however	however	ADV
fueconorg-3007	182	2	,	,	PUNCT
fueconorg-3007	182	3	activity	activity	NOUN
fueconorg-3007	182	4	-	-	PUNCT
fueconorg-3007	182	5	based	base	VERB
fueconorg-3007	182	6	costing	costing	NOUN
fueconorg-3007	182	7	does	do	AUX
fueconorg-3007	182	8	not	not	PART
fueconorg-3007	182	9	provide	provide	VERB
fueconorg-3007	182	10	precise	precise	ADJ
fueconorg-3007	182	11	information	information	NOUN
fueconorg-3007	182	12	on	on	ADP
fueconorg-3007	182	13	the	the	DET
fueconorg-3007	182	14	actual	actual	ADJ
fueconorg-3007	182	15	amount	amount	NOUN
fueconorg-3007	182	16	of	of	ADP
fueconorg-3007	182	17	costs	cost	NOUN
fueconorg-3007	182	18	needed	need	VERB
fueconorg-3007	182	19	to	to	PART
fueconorg-3007	182	20	achieve	achieve	VERB
fueconorg-3007	182	21	the	the	DET
fueconorg-3007	182	22	defined	define	VERB
fueconorg-3007	182	23	goals	goal	NOUN
fueconorg-3007	182	24	.	.	PUNCT
fueconorg-3007	183	1	activity	activity	NOUN
fueconorg-3007	183	2	-	-	PUNCT
fueconorg-3007	183	3	based	base	VERB
fueconorg-3007	183	4	costing	costing	NOUN
fueconorg-3007	183	5	allows	allow	VERB
fueconorg-3007	183	6	one	one	PRON
fueconorg-3007	183	7	to	to	PART
fueconorg-3007	183	8	understand	understand	VERB
fueconorg-3007	183	9	how	how	SCONJ
fueconorg-3007	183	10	costs	cost	NOUN
fueconorg-3007	183	11	occur	occur	VERB
fueconorg-3007	183	12	in	in	ADP
fueconorg-3007	183	13	a	a	DET
fueconorg-3007	183	14	company	company	NOUN
fueconorg-3007	183	15	,	,	PUNCT
fueconorg-3007	183	16	as	as	ADV
fueconorg-3007	183	17	well	well	ADV
fueconorg-3007	183	18	as	as	ADP
fueconorg-3007	183	19	316	316	NUM
fueconorg-3007	183	20	b.	b.	PROPN
fueconorg-3007	183	21	novićević	novićević	PROPN
fueconorg-3007	183	22	ĉećević	ĉećević	PROPN
fueconorg-3007	183	23	,	,	PUNCT
fueconorg-3007	183	24	lj	lj	PROPN
fueconorg-3007	183	25	.	.	PUNCT
fueconorg-3007	183	26	antić	antić	PROPN
fueconorg-3007	183	27	which	which	DET
fueconorg-3007	183	28	products	product	NOUN
fueconorg-3007	183	29	are	be	AUX
fueconorg-3007	183	30	profitable	profitable	ADJ
fueconorg-3007	183	31	,	,	PUNCT
fueconorg-3007	183	32	and	and	CCONJ
fueconorg-3007	183	33	which	which	DET
fueconorg-3007	183	34	mix	mix	NOUN
fueconorg-3007	183	35	of	of	ADP
fueconorg-3007	183	36	products	product	NOUN
fueconorg-3007	183	37	favorable	favorable	ADJ
fueconorg-3007	183	38	for	for	ADP
fueconorg-3007	183	39	the	the	DET
fueconorg-3007	183	40	company	company	NOUN
fueconorg-3007	183	41	.	.	PUNCT
fueconorg-3007	184	1	finding	find	VERB
fueconorg-3007	184	2	information	information	NOUN
fueconorg-3007	184	3	about	about	ADP
fueconorg-3007	184	4	product	product	NOUN
fueconorg-3007	184	5	profitability	profitability	NOUN
fueconorg-3007	184	6	involves	involve	VERB
fueconorg-3007	184	7	the	the	DET
fueconorg-3007	184	8	collection	collection	NOUN
fueconorg-3007	184	9	of	of	ADP
fueconorg-3007	184	10	additional	additional	ADJ
fueconorg-3007	184	11	information	information	NOUN
fueconorg-3007	184	12	about	about	ADP
fueconorg-3007	184	13	the	the	DET
fueconorg-3007	184	14	business	business	NOUN
fueconorg-3007	184	15	processes	process	NOUN
fueconorg-3007	184	16	that	that	PRON
fueconorg-3007	184	17	are	be	AUX
fueconorg-3007	184	18	performed	perform	VERB
fueconorg-3007	184	19	in	in	ADP
fueconorg-3007	184	20	the	the	DET
fueconorg-3007	184	21	company	company	NOUN
fueconorg-3007	184	22	.	.	PUNCT
fueconorg-3007	185	1	gathering	gather	VERB
fueconorg-3007	185	2	this	this	DET
fueconorg-3007	185	3	data	datum	NOUN
fueconorg-3007	185	4	implies	imply	VERB
fueconorg-3007	185	5	additional	additional	ADJ
fueconorg-3007	185	6	efforts	effort	NOUN
fueconorg-3007	185	7	and	and	CCONJ
fueconorg-3007	185	8	costs	cost	NOUN
fueconorg-3007	185	9	.	.	PUNCT
fueconorg-3007	186	1	certainly	certainly	ADV
fueconorg-3007	186	2	,	,	PUNCT
fueconorg-3007	186	3	the	the	DET
fueconorg-3007	186	4	collection	collection	NOUN
fueconorg-3007	186	5	of	of	ADP
fueconorg-3007	186	6	additional	additional	ADJ
fueconorg-3007	186	7	information	information	NOUN
fueconorg-3007	186	8	for	for	ADP
fueconorg-3007	186	9	business	business	NOUN
fueconorg-3007	186	10	decision	decision	NOUN
fueconorg-3007	186	11	-	-	PUNCT
fueconorg-3007	186	12	making	making	NOUN
fueconorg-3007	186	13	,	,	PUNCT
fueconorg-3007	186	14	which	which	PRON
fueconorg-3007	186	15	results	result	VERB
fueconorg-3007	186	16	in	in	ADP
fueconorg-3007	186	17	the	the	DET
fueconorg-3007	186	18	adoption	adoption	NOUN
fueconorg-3007	186	19	of	of	ADP
fueconorg-3007	186	20	a	a	DET
fueconorg-3007	186	21	decision	decision	NOUN
fueconorg-3007	186	22	by	by	ADP
fueconorg-3007	186	23	which	which	PRON
fueconorg-3007	186	24	the	the	DET
fueconorg-3007	186	25	defined	define	VERB
fueconorg-3007	186	26	goals	goal	NOUN
fueconorg-3007	186	27	are	be	AUX
fueconorg-3007	186	28	achieved	achieve	VERB
fueconorg-3007	186	29	,	,	PUNCT
fueconorg-3007	186	30	should	should	AUX
fueconorg-3007	186	31	not	not	PART
fueconorg-3007	186	32	constitute	constitute	VERB
fueconorg-3007	186	33	a	a	DET
fueconorg-3007	186	34	redundant	redundant	ADJ
fueconorg-3007	186	35	activity	activity	NOUN
fueconorg-3007	186	36	,	,	PUNCT
fueconorg-3007	186	37	but	but	CCONJ
fueconorg-3007	186	38	it	it	PRON
fueconorg-3007	186	39	is	be	AUX
fueconorg-3007	186	40	at	at	ADP
fueconorg-3007	186	41	high	high	ADJ
fueconorg-3007	186	42	risk	risk	NOUN
fueconorg-3007	186	43	.	.	PUNCT
fueconorg-3007	187	1	managers	manager	NOUN
fueconorg-3007	187	2	of	of	ADP
fueconorg-3007	187	3	companies	company	NOUN
fueconorg-3007	187	4	that	that	PRON
fueconorg-3007	187	5	apply	apply	VERB
fueconorg-3007	187	6	lean	lean	ADJ
fueconorg-3007	187	7	business	business	NOUN
fueconorg-3007	187	8	concept	concept	NOUN
fueconorg-3007	187	9	require	require	VERB
fueconorg-3007	187	10	information	information	NOUN
fueconorg-3007	187	11	support	support	NOUN
fueconorg-3007	187	12	that	that	PRON
fueconorg-3007	187	13	will	will	AUX
fueconorg-3007	187	14	immediately	immediately	ADV
fueconorg-3007	187	15	produce	produce	VERB
fueconorg-3007	187	16	the	the	DET
fueconorg-3007	187	17	desired	desire	VERB
fueconorg-3007	187	18	information	information	NOUN
fueconorg-3007	187	19	,	,	PUNCT
fueconorg-3007	187	20	and	and	CCONJ
fueconorg-3007	187	21	not	not	PART
fueconorg-3007	187	22	bring	bring	VERB
fueconorg-3007	187	23	additional	additional	ADJ
fueconorg-3007	187	24	activities	activity	NOUN
fueconorg-3007	187	25	and	and	CCONJ
fueconorg-3007	187	26	waste	waste	NOUN
fueconorg-3007	187	27	.	.	PUNCT
fueconorg-3007	188	1	table	table	NOUN
fueconorg-3007	188	2	1	1	NUM
fueconorg-3007	188	3	similarities	similarity	NOUN
fueconorg-3007	188	4	and	and	CCONJ
fueconorg-3007	188	5	differences	difference	NOUN
fueconorg-3007	188	6	of	of	ADP
fueconorg-3007	188	7	activity	activity	NOUN
fueconorg-3007	188	8	-	-	PUNCT
fueconorg-3007	188	9	based	base	VERB
fueconorg-3007	188	10	costing	costing	NOUN
fueconorg-3007	188	11	and	and	CCONJ
fueconorg-3007	188	12	lean	lean	ADJ
fueconorg-3007	188	13	business	business	NOUN
fueconorg-3007	188	14	concept	concept	NOUN
fueconorg-3007	188	15	lean	lean	ADJ
fueconorg-3007	188	16	business	business	NOUN
fueconorg-3007	188	17	concept	concept	NOUN
fueconorg-3007	188	18	activity	activity	NOUN
fueconorg-3007	188	19	-	-	PUNCT
fueconorg-3007	188	20	based	base	VERB
fueconorg-3007	188	21	costing	costing	NOUN
fueconorg-3007	188	22	time	time	NOUN
fueconorg-3007	188	23	of	of	ADP
fueconorg-3007	188	24	creation	creation	NOUN
fueconorg-3007	188	25	toyota	toyota	PROPN
fueconorg-3007	188	26	1950	1950	NUM
fueconorg-3007	188	27	-	-	SYM
fueconorg-3007	188	28	1960	1960	NUM
fueconorg-3007	188	29	1910	1910	NUM
fueconorg-3007	188	30	,	,	PUNCT
fueconorg-3007	188	31	but	but	CCONJ
fueconorg-3007	188	32	came	come	VERB
fueconorg-3007	188	33	to	to	ADP
fueconorg-3007	188	34	life	life	NOUN
fueconorg-3007	188	35	in	in	ADP
fueconorg-3007	188	36	1980	1980	NUM
fueconorg-3007	188	37	basic	basic	ADJ
fueconorg-3007	188	38	purpose	purpose	NOUN
fueconorg-3007	188	39	reduction	reduction	NOUN
fueconorg-3007	188	40	of	of	ADP
fueconorg-3007	188	41	waste	waste	NOUN
fueconorg-3007	188	42	and	and	CCONJ
fueconorg-3007	188	43	increasing	increase	VERB
fueconorg-3007	188	44	efficiency	efficiency	NOUN
fueconorg-3007	188	45	as	as	ADP
fueconorg-3007	188	46	accurate	accurate	ADJ
fueconorg-3007	188	47	calculation	calculation	NOUN
fueconorg-3007	188	48	of	of	ADP
fueconorg-3007	188	49	product	product	NOUN
fueconorg-3007	188	50	costs	cost	NOUN
fueconorg-3007	188	51	as	as	ADP
fueconorg-3007	188	52	possible	possible	ADJ
fueconorg-3007	188	53	extended	extended	ADJ
fueconorg-3007	188	54	purpose	purpose	NOUN
fueconorg-3007	188	55	philosophy	philosophy	NOUN
fueconorg-3007	188	56	of	of	ADP
fueconorg-3007	188	57	continuous	continuous	ADJ
fueconorg-3007	188	58	improvement	improvement	NOUN
fueconorg-3007	188	59	enable	enable	ADJ
fueconorg-3007	188	60	activity	activity	NOUN
fueconorg-3007	188	61	-	-	PUNCT
fueconorg-3007	188	62	based	base	VERB
fueconorg-3007	188	63	management	management	NOUN
fueconorg-3007	188	64	optimization	optimization	NOUN
fueconorg-3007	188	65	promotes	promote	VERB
fueconorg-3007	188	66	optimization	optimization	NOUN
fueconorg-3007	188	67	not	not	PART
fueconorg-3007	188	68	explicitly	explicitly	ADV
fueconorg-3007	188	69	emphasized	emphasize	VERB
fueconorg-3007	188	70	time	time	NOUN
fueconorg-3007	188	71	dimension	dimension	NOUN
fueconorg-3007	188	72	long	long	ADJ
fueconorg-3007	188	73	-	-	PUNCT
fueconorg-3007	188	74	term	term	NOUN
fueconorg-3007	188	75	costimprovement	costimprovement	ADJ
fueconorg-3007	188	76	process	process	NOUN
fueconorg-3007	188	77	long	long	ADJ
fueconorg-3007	188	78	-	-	PUNCT
fueconorg-3007	188	79	term	term	NOUN
fueconorg-3007	188	80	focus	focus	NOUN
fueconorg-3007	188	81	on	on	ADP
fueconorg-3007	188	82	variable	variable	ADJ
fueconorg-3007	188	83	costs	cost	NOUN
fueconorg-3007	188	84	basic	basic	ADJ
fueconorg-3007	188	85	focus	focus	NOUN
fueconorg-3007	188	86	company	company	NOUN
fueconorg-3007	188	87	as	as	ADP
fueconorg-3007	188	88	a	a	DET
fueconorg-3007	188	89	whole	whole	NOUN
fueconorg-3007	188	90	,	,	PUNCT
fueconorg-3007	188	91	cooperation	cooperation	NOUN
fueconorg-3007	188	92	and	and	CCONJ
fueconorg-3007	188	93	synergy	synergy	NOUN
fueconorg-3007	188	94	calculating	calculate	VERB
fueconorg-3007	188	95	costs	cost	NOUN
fueconorg-3007	188	96	to	to	PART
fueconorg-3007	188	97	provide	provide	VERB
fueconorg-3007	188	98	real	real	ADJ
fueconorg-3007	188	99	cost	cost	NOUN
fueconorg-3007	188	100	information	information	NOUN
fueconorg-3007	188	101	orientation	orientation	NOUN
fueconorg-3007	188	102	to	to	PART
fueconorg-3007	188	103	improvement	improvement	VERB
fueconorg-3007	188	104	kaizen	kaizen	PROPN
fueconorg-3007	188	105	to	to	PART
fueconorg-3007	188	106	achieve	achieve	VERB
fueconorg-3007	188	107	perfection	perfection	NOUN
fueconorg-3007	188	108	does	do	AUX
fueconorg-3007	188	109	not	not	PART
fueconorg-3007	188	110	result	result	VERB
fueconorg-3007	188	111	directly	directly	ADV
fueconorg-3007	188	112	from	from	ADP
fueconorg-3007	188	113	abc	abc	PROPN
fueconorg-3007	188	114	,	,	PUNCT
fueconorg-3007	188	115	but	but	CCONJ
fueconorg-3007	188	116	is	be	AUX
fueconorg-3007	188	117	possible	possible	ADJ
fueconorg-3007	188	118	in	in	ADP
fueconorg-3007	188	119	abm	abm	PROPN
fueconorg-3007	188	120	production	production	NOUN
fueconorg-3007	188	121	control	control	NOUN
fueconorg-3007	188	122	pull	pull	NOUN
fueconorg-3007	188	123	system	system	NOUN
fueconorg-3007	188	124	with	with	ADP
fueconorg-3007	188	125	kanban	kanban	NOUN
fueconorg-3007	188	126	does	do	AUX
fueconorg-3007	188	127	not	not	PART
fueconorg-3007	188	128	relate	relate	VERB
fueconorg-3007	188	129	to	to	PART
fueconorg-3007	188	130	control	control	VERB
fueconorg-3007	188	131	overhead	overhead	ADJ
fueconorg-3007	188	132	costs	cost	NOUN
fueconorg-3007	188	133	linking	link	VERB
fueconorg-3007	188	134	all	all	DET
fueconorg-3007	188	135	costs	cost	NOUN
fueconorg-3007	188	136	within	within	ADP
fueconorg-3007	188	137	production	production	NOUN
fueconorg-3007	188	138	cells	cell	NOUN
fueconorg-3007	188	139	overhead	overhead	ADJ
fueconorg-3007	188	140	costs	cost	NOUN
fueconorg-3007	188	141	are	be	AUX
fueconorg-3007	188	142	linked	link	VERB
fueconorg-3007	188	143	with	with	ADP
fueconorg-3007	188	144	activities	activity	NOUN
fueconorg-3007	188	145	and	and	CCONJ
fueconorg-3007	188	146	then	then	ADV
fueconorg-3007	188	147	with	with	ADP
fueconorg-3007	188	148	products	product	NOUN
fueconorg-3007	188	149	costs	cost	NOUN
fueconorg-3007	188	150	of	of	ADP
fueconorg-3007	188	151	production	production	NOUN
fueconorg-3007	188	152	accurate	accurate	ADJ
fueconorg-3007	188	153	and	and	CCONJ
fueconorg-3007	188	154	precise	precise	ADJ
fueconorg-3007	188	155	calculation	calculation	NOUN
fueconorg-3007	188	156	of	of	ADP
fueconorg-3007	188	157	costs	cost	NOUN
fueconorg-3007	188	158	precise	precise	ADJ
fueconorg-3007	188	159	cost	cost	NOUN
fueconorg-3007	188	160	calculation	calculation	NOUN
fueconorg-3007	188	161	inventory	inventory	NOUN
fueconorg-3007	188	162	level	level	NOUN
fueconorg-3007	188	163	zero	zero	NUM
fueconorg-3007	188	164	inventory	inventory	NOUN
fueconorg-3007	188	165	not	not	PART
fueconorg-3007	188	166	applicable	applicable	ADJ
fueconorg-3007	188	167	to	to	ADP
fueconorg-3007	188	168	inventory	inventory	NOUN
fueconorg-3007	188	169	level	level	NOUN
fueconorg-3007	188	170	waste	waste	NOUN
fueconorg-3007	188	171	focus	focus	NOUN
fueconorg-3007	188	172	on	on	ADP
fueconorg-3007	188	173	elimination	elimination	NOUN
fueconorg-3007	188	174	not	not	PART
fueconorg-3007	188	175	seen	see	VERB
fueconorg-3007	188	176	before	before	ADP
fueconorg-3007	188	177	the	the	DET
fueconorg-3007	188	178	onset	onset	NOUN
fueconorg-3007	188	179	of	of	ADP
fueconorg-3007	188	180	abm	abm	PROPN
fueconorg-3007	188	181	quality	quality	NOUN
fueconorg-3007	188	182	ensure	ensure	VERB
fueconorg-3007	188	183	quality	quality	NOUN
fueconorg-3007	188	184	of	of	ADP
fueconorg-3007	188	185	products	product	NOUN
fueconorg-3007	188	186	at	at	ADP
fueconorg-3007	188	187	the	the	DET
fueconorg-3007	188	188	source	source	NOUN
fueconorg-3007	188	189	does	do	AUX
fueconorg-3007	188	190	not	not	PART
fueconorg-3007	188	191	apply	apply	VERB
fueconorg-3007	188	192	to	to	ADP
fueconorg-3007	188	193	quality	quality	NOUN
fueconorg-3007	188	194	performance	performance	NOUN
fueconorg-3007	188	195	measurement	measurement	NOUN
fueconorg-3007	188	196	financial	financial	ADJ
fueconorg-3007	188	197	and	and	CCONJ
fueconorg-3007	188	198	non	non	ADJ
fueconorg-3007	188	199	-	-	ADJ
fueconorg-3007	188	200	financial	financial	ADJ
fueconorg-3007	188	201	measurement	measurement	NOUN
fueconorg-3007	188	202	all	all	DET
fueconorg-3007	188	203	costs	cost	NOUN
fueconorg-3007	188	204	are	be	AUX
fueconorg-3007	188	205	related	relate	VERB
fueconorg-3007	188	206	to	to	ADP
fueconorg-3007	188	207	profitability	profitability	NOUN
fueconorg-3007	188	208	source	source	NOUN
fueconorg-3007	188	209	:	:	PUNCT
fueconorg-3007	188	210	martin	martin	PROPN
fueconorg-3007	188	211	,	,	PUNCT
fueconorg-3007	188	212	ј	ј	PROPN
fueconorg-3007	188	213	.	.	NOUN
fueconorg-3007	188	214	comparing	compare	VERB
fueconorg-3007	188	215	traditional	traditional	ADJ
fueconorg-3007	188	216	costing	costing	NOUN
fueconorg-3007	188	217	,	,	PUNCT
fueconorg-3007	188	218	abc	abc	PROPN
fueconorg-3007	188	219	,	,	PUNCT
fueconorg-3007	188	220	jit	jit	PROPN
fueconorg-3007	188	221	,	,	PUNCT
fueconorg-3007	188	222	and	and	CCONJ
fueconorg-3007	188	223	toc	toc	VERB
fueconorg-3007	188	224	,	,	PUNCT
fueconorg-3007	188	225	available	available	ADJ
fueconorg-3007	188	226	at	at	ADP
fueconorg-3007	188	227	:	:	PUNCT
fueconorg-3007	188	228	http://maaw.info	http://maaw.info	PROPN
fueconorg-3007	188	229	/	/	SYM
fueconorg-3007	188	230	tradabcjittoc.htm	tradabcjittoc.htm	X
fueconorg-3007	188	231	the	the	DET
fueconorg-3007	188	232	extended	extended	ADJ
fueconorg-3007	188	233	purpose	purpose	NOUN
fueconorg-3007	188	234	of	of	ADP
fueconorg-3007	188	235	lean	lean	ADJ
fueconorg-3007	188	236	business	business	NOUN
fueconorg-3007	188	237	concept	concept	NOUN
fueconorg-3007	188	238	in	in	ADP
fueconorg-3007	188	239	terms	term	NOUN
fueconorg-3007	188	240	of	of	ADP
fueconorg-3007	188	241	fostering	foster	VERB
fueconorg-3007	188	242	a	a	DET
fueconorg-3007	188	243	culture	culture	NOUN
fueconorg-3007	188	244	of	of	ADP
fueconorg-3007	188	245	continuous	continuous	ADJ
fueconorg-3007	188	246	improvement	improvement	NOUN
fueconorg-3007	188	247	is	be	AUX
fueconorg-3007	188	248	not	not	PART
fueconorg-3007	188	249	emphasized	emphasize	VERB
fueconorg-3007	188	250	in	in	ADP
fueconorg-3007	188	251	activity	activity	NOUN
fueconorg-3007	188	252	-	-	PUNCT
fueconorg-3007	188	253	based	base	VERB
fueconorg-3007	188	254	costing	costing	NOUN
fueconorg-3007	188	255	,	,	PUNCT
fueconorg-3007	188	256	but	but	CCONJ
fueconorg-3007	188	257	using	use	VERB
fueconorg-3007	188	258	activity	activity	NOUN
fueconorg-3007	188	259	-	-	PUNCT
fueconorg-3007	188	260	based	base	VERB
fueconorg-3007	188	261	management	management	NOUN
fueconorg-3007	188	262	can	can	AUX
fueconorg-3007	188	263	accomplish	accomplish	VERB
fueconorg-3007	188	264	this	this	DET
fueconorg-3007	188	265	purpose	purpose	NOUN
fueconorg-3007	188	266	in	in	ADP
fueconorg-3007	188	267	a	a	DET
fueconorg-3007	188	268	good	good	ADJ
fueconorg-3007	188	269	way	way	NOUN
fueconorg-3007	188	270	.	.	PUNCT
fueconorg-3007	189	1	this	this	PRON
fueconorg-3007	189	2	is	be	AUX
fueconorg-3007	189	3	because	because	SCONJ
fueconorg-3007	189	4	activity	activity	NOUN
fueconorg-3007	189	5	-	-	PUNCT
fueconorg-3007	189	6	based	base	VERB
fueconorg-3007	189	7	management	management	NOUN
fueconorg-3007	189	8	encourages	encourage	VERB
fueconorg-3007	189	9	the	the	DET
fueconorg-3007	189	10	analysis	analysis	NOUN
fueconorg-3007	189	11	of	of	ADP
fueconorg-3007	189	12	activities	activity	NOUN
fueconorg-3007	189	13	and	and	CCONJ
fueconorg-3007	189	14	aims	aim	VERB
fueconorg-3007	189	15	to	to	PART
fueconorg-3007	189	16	eliminate	eliminate	VERB
fueconorg-3007	189	17	non	non	ADJ
fueconorg-3007	189	18	-	-	ADJ
fueconorg-3007	189	19	value	value	ADJ
fueconorg-3007	189	20	-	-	PUNCT
fueconorg-3007	189	21	added	add	VERB
fueconorg-3007	189	22	activities	activity	NOUN
fueconorg-3007	189	23	.	.	PUNCT
fueconorg-3007	190	1	accordingly	accordingly	ADV
fueconorg-3007	190	2	,	,	PUNCT
fueconorg-3007	190	3	the	the	DET
fueconorg-3007	190	4	lack	lack	NOUN
fueconorg-3007	190	5	of	of	ADP
fueconorg-3007	190	6	implementation	implementation	NOUN
fueconorg-3007	190	7	of	of	ADP
fueconorg-3007	190	8	activity	activity	NOUN
fueconorg-3007	190	9	-	-	PUNCT
fueconorg-3007	190	10	based	base	VERB
fueconorg-3007	190	11	management	management	NOUN
fueconorg-3007	190	12	would	would	AUX
fueconorg-3007	190	13	refer	refer	VERB
fueconorg-3007	190	14	to	to	ADP
fueconorg-3007	190	15	the	the	DET
fueconorg-3007	190	16	absence	absence	NOUN
fueconorg-3007	190	17	of	of	ADP
fueconorg-3007	190	18	a	a	DET
fueconorg-3007	190	19	tendency	tendency	NOUN
fueconorg-3007	190	20	to	to	PART
fueconorg-3007	190	21	optimize	optimize	VERB
fueconorg-3007	190	22	activity	activity	NOUN
fueconorg-3007	190	23	performance	performance	NOUN
fueconorg-3007	190	24	.	.	PUNCT
fueconorg-3007	191	1	lean	lean	ADJ
fueconorg-3007	191	2	business	business	NOUN
fueconorg-3007	191	3	concept	concept	NOUN
fueconorg-3007	191	4	insists	insist	VERB
fueconorg-3007	191	5	on	on	ADP
fueconorg-3007	191	6	optimizing	optimize	VERB
fueconorg-3007	191	7	the	the	DET
fueconorg-3007	191	8	performance	performance	NOUN
fueconorg-3007	191	9	of	of	ADP
fueconorg-3007	191	10	business	business	NOUN
fueconorg-3007	191	11	processes	process	NOUN
fueconorg-3007	191	12	with	with	ADP
fueconorg-3007	191	13	long	long	ADJ
fueconorg-3007	191	14	-	-	PUNCT
fueconorg-3007	191	15	term	term	NOUN
fueconorg-3007	191	16	improvement	improvement	NOUN
fueconorg-3007	191	17	,	,	PUNCT
fueconorg-3007	191	18	while	while	SCONJ
fueconorg-3007	191	19	activity	activity	NOUN
fueconorg-3007	191	20	-	-	PUNCT
fueconorg-3007	191	21	based	base	VERB
fueconorg-3007	191	22	costing	costing	NOUN
fueconorg-3007	191	23	does	do	AUX
fueconorg-3007	191	24	not	not	PART
fueconorg-3007	191	25	emphasize	emphasize	VERB
fueconorg-3007	191	26	explicit	explicit	ADJ
fueconorg-3007	191	27	optimization	optimization	NOUN
fueconorg-3007	191	28	,	,	PUNCT
fueconorg-3007	191	29	but	but	CCONJ
fueconorg-3007	191	30	is	be	AUX
fueconorg-3007	191	31	focused	focus	VERB
fueconorg-3007	191	32	in	in	ADP
fueconorg-3007	191	33	the	the	DET
fueconorg-3007	191	34	long	long	ADJ
fueconorg-3007	191	35	term	term	NOUN
fueconorg-3007	191	36	on	on	ADP
fueconorg-3007	191	37	improvement	improvement	NOUN
fueconorg-3007	191	38	and	and	CCONJ
fueconorg-3007	191	39	monitoring	monitor	VERB
fueconorg-3007	191	40	variable	variable	ADJ
fueconorg-3007	191	41	costs	cost	NOUN
fueconorg-3007	191	42	.	.	PUNCT
fueconorg-3007	192	1	business	business	NOUN
fueconorg-3007	192	2	http://maaw.info/tradabcjittoc.htm	http://maaw.info/tradabcjittoc.htm	PROPN
fueconorg-3007	192	3	suitability	suitability	NOUN
fueconorg-3007	192	4	of	of	ADP
fueconorg-3007	192	5	activitybased	activitybase	VERB
fueconorg-3007	192	6	costing	cost	VERB
fueconorg-3007	192	7	for	for	ADP
fueconorg-3007	192	8	lean	lean	ADJ
fueconorg-3007	192	9	business	business	NOUN
fueconorg-3007	192	10	concept	concept	NOUN
fueconorg-3007	192	11	317	317	NUM
fueconorg-3007	192	12	improvement	improvement	NOUN
fueconorg-3007	192	13	by	by	ADP
fueconorg-3007	192	14	applying	apply	VERB
fueconorg-3007	192	15	lean	lean	ADJ
fueconorg-3007	192	16	business	business	NOUN
fueconorg-3007	192	17	concept	concept	NOUN
fueconorg-3007	192	18	is	be	AUX
fueconorg-3007	192	19	achieved	achieve	VERB
fueconorg-3007	192	20	by	by	ADP
fueconorg-3007	192	21	kaizen	kaizen	PROPN
fueconorg-3007	192	22	and	and	CCONJ
fueconorg-3007	192	23	by	by	ADP
fueconorg-3007	192	24	the	the	DET
fueconorg-3007	192	25	application	application	NOUN
fueconorg-3007	192	26	of	of	ADP
fueconorg-3007	192	27	numerous	numerous	ADJ
fueconorg-3007	192	28	lean	lean	ADJ
fueconorg-3007	192	29	techniques	technique	NOUN
fueconorg-3007	192	30	.	.	PUNCT
fueconorg-3007	193	1	improving	improve	VERB
fueconorg-3007	193	2	business	business	NOUN
fueconorg-3007	193	3	processes	process	NOUN
fueconorg-3007	193	4	does	do	AUX
fueconorg-3007	193	5	not	not	PART
fueconorg-3007	193	6	result	result	VERB
fueconorg-3007	193	7	directly	directly	ADV
fueconorg-3007	193	8	from	from	ADP
fueconorg-3007	193	9	applying	apply	VERB
fueconorg-3007	193	10	activity	activity	NOUN
fueconorg-3007	193	11	-	-	PUNCT
fueconorg-3007	193	12	based	base	VERB
fueconorg-3007	193	13	costing	costing	NOUN
fueconorg-3007	193	14	,	,	PUNCT
fueconorg-3007	193	15	but	but	CCONJ
fueconorg-3007	193	16	can	can	AUX
fueconorg-3007	193	17	be	be	AUX
fueconorg-3007	193	18	achieved	achieve	VERB
fueconorg-3007	193	19	by	by	ADP
fueconorg-3007	193	20	applying	apply	VERB
fueconorg-3007	193	21	activity	activity	NOUN
fueconorg-3007	193	22	-	-	PUNCT
fueconorg-3007	193	23	based	base	VERB
fueconorg-3007	193	24	management	management	NOUN
fueconorg-3007	193	25	.	.	PUNCT
fueconorg-3007	194	1	an	an	DET
fueconorg-3007	194	2	important	important	ADJ
fueconorg-3007	194	3	aspect	aspect	NOUN
fueconorg-3007	194	4	of	of	ADP
fueconorg-3007	194	5	lean	lean	ADJ
fueconorg-3007	194	6	business	business	NOUN
fueconorg-3007	194	7	concept	concept	NOUN
fueconorg-3007	194	8	is	be	AUX
fueconorg-3007	194	9	the	the	DET
fueconorg-3007	194	10	zero	zero	NUM
fueconorg-3007	194	11	level	level	NOUN
fueconorg-3007	194	12	of	of	ADP
fueconorg-3007	194	13	inventories	inventory	NOUN
fueconorg-3007	194	14	and	and	CCONJ
fueconorg-3007	194	15	the	the	DET
fueconorg-3007	194	16	production	production	NOUN
fueconorg-3007	194	17	of	of	ADP
fueconorg-3007	194	18	quality	quality	NOUN
fueconorg-3007	194	19	products	product	NOUN
fueconorg-3007	194	20	.	.	PUNCT
fueconorg-3007	195	1	activity	activity	NOUN
fueconorg-3007	195	2	-	-	PUNCT
fueconorg-3007	195	3	based	base	VERB
fueconorg-3007	195	4	costing	costing	NOUN
fueconorg-3007	195	5	does	do	AUX
fueconorg-3007	195	6	not	not	PART
fueconorg-3007	195	7	directly	directly	ADV
fueconorg-3007	195	8	address	address	VERB
fueconorg-3007	195	9	the	the	DET
fueconorg-3007	195	10	level	level	NOUN
fueconorg-3007	195	11	of	of	ADP
fueconorg-3007	195	12	inventory	inventory	NOUN
fueconorg-3007	195	13	,	,	PUNCT
fueconorg-3007	195	14	but	but	CCONJ
fueconorg-3007	195	15	through	through	ADP
fueconorg-3007	195	16	monitoring	monitoring	NOUN
fueconorg-3007	195	17	of	of	ADP
fueconorg-3007	195	18	the	the	DET
fueconorg-3007	195	19	business	business	NOUN
fueconorg-3007	195	20	process	process	NOUN
fueconorg-3007	195	21	and	and	CCONJ
fueconorg-3007	195	22	the	the	DET
fueconorg-3007	195	23	activities	activity	NOUN
fueconorg-3007	195	24	carried	carry	VERB
fueconorg-3007	195	25	out	out	ADP
fueconorg-3007	195	26	,	,	PUNCT
fueconorg-3007	195	27	it	it	PRON
fueconorg-3007	195	28	aims	aim	VERB
fueconorg-3007	195	29	at	at	ADP
fueconorg-3007	195	30	ensuring	ensure	VERB
fueconorg-3007	195	31	the	the	DET
fueconorg-3007	195	32	required	required	ADJ
fueconorg-3007	195	33	product	product	NOUN
fueconorg-3007	195	34	quality	quality	NOUN
fueconorg-3007	195	35	.	.	PUNCT
fueconorg-3007	196	1	a	a	DET
fueconorg-3007	196	2	special	special	ADJ
fueconorg-3007	196	3	place	place	NOUN
fueconorg-3007	196	4	in	in	ADP
fueconorg-3007	196	5	ensuring	ensure	VERB
fueconorg-3007	196	6	product	product	NOUN
fueconorg-3007	196	7	quality	quality	NOUN
fueconorg-3007	196	8	and	and	CCONJ
fueconorg-3007	196	9	eliminating	eliminate	VERB
fueconorg-3007	196	10	plenty	plenty	NOUN
fueconorg-3007	196	11	of	of	ADP
fueconorg-3007	196	12	waste	waste	NOUN
fueconorg-3007	196	13	belongs	belong	VERB
fueconorg-3007	196	14	to	to	ADP
fueconorg-3007	196	15	activity	activity	NOUN
fueconorg-3007	196	16	-	-	PUNCT
fueconorg-3007	196	17	based	base	VERB
fueconorg-3007	196	18	management	management	NOUN
fueconorg-3007	196	19	.	.	PUNCT
fueconorg-3007	197	1	activity	activity	NOUN
fueconorg-3007	197	2	-	-	PUNCT
fueconorg-3007	197	3	based	base	VERB
fueconorg-3007	197	4	costing	costing	NOUN
fueconorg-3007	197	5	takes	take	VERB
fueconorg-3007	197	6	into	into	ADP
fueconorg-3007	197	7	account	account	NOUN
fueconorg-3007	197	8	the	the	DET
fueconorg-3007	197	9	flow	flow	NOUN
fueconorg-3007	197	10	of	of	ADP
fueconorg-3007	197	11	processes	process	NOUN
fueconorg-3007	197	12	established	establish	VERB
fueconorg-3007	197	13	in	in	ADP
fueconorg-3007	197	14	the	the	DET
fueconorg-3007	197	15	company	company	NOUN
fueconorg-3007	197	16	as	as	ADP
fueconorg-3007	197	17	one	one	NUM
fueconorg-3007	197	18	of	of	ADP
fueconorg-3007	197	19	the	the	DET
fueconorg-3007	197	20	principles	principle	NOUN
fueconorg-3007	197	21	of	of	ADP
fueconorg-3007	197	22	lean	lean	ADJ
fueconorg-3007	197	23	business	business	NOUN
fueconorg-3007	197	24	concept	concept	NOUN
fueconorg-3007	197	25	.	.	PUNCT
fueconorg-3007	198	1	however	however	ADV
fueconorg-3007	198	2	,	,	PUNCT
fueconorg-3007	198	3	this	this	DET
fueconorg-3007	198	4	costing	cost	VERB
fueconorg-3007	198	5	system	system	NOUN
fueconorg-3007	198	6	links	link	NOUN
fueconorg-3007	198	7	costs	cost	VERB
fueconorg-3007	198	8	with	with	ADP
fueconorg-3007	198	9	activities	activity	NOUN
fueconorg-3007	198	10	and	and	CCONJ
fueconorg-3007	198	11	individual	individual	ADJ
fueconorg-3007	198	12	products	product	NOUN
fueconorg-3007	198	13	,	,	PUNCT
fueconorg-3007	198	14	not	not	PART
fueconorg-3007	198	15	with	with	ADP
fueconorg-3007	198	16	“	"	PUNCT
fueconorg-3007	198	17	value	value	NOUN
fueconorg-3007	198	18	stream	stream	NOUN
fueconorg-3007	198	19	”	"	PUNCT
fueconorg-3007	198	20	and	and	CCONJ
fueconorg-3007	198	21	production	production	NOUN
fueconorg-3007	198	22	cells	cell	NOUN
fueconorg-3007	198	23	.	.	PUNCT
fueconorg-3007	199	1	activity	activity	NOUN
fueconorg-3007	199	2	-	-	PUNCT
fueconorg-3007	199	3	based	base	VERB
fueconorg-3007	199	4	costing	costing	NOUN
fueconorg-3007	199	5	does	do	AUX
fueconorg-3007	199	6	not	not	PART
fueconorg-3007	199	7	indicate	indicate	VERB
fueconorg-3007	199	8	a	a	DET
fueconorg-3007	199	9	direct	direct	ADJ
fueconorg-3007	199	10	link	link	NOUN
fueconorg-3007	199	11	between	between	ADP
fueconorg-3007	199	12	calculating	calculate	VERB
fueconorg-3007	199	13	precise	precise	ADJ
fueconorg-3007	199	14	operating	operating	NOUN
fueconorg-3007	199	15	costs	cost	NOUN
fueconorg-3007	199	16	and	and	CCONJ
fueconorg-3007	199	17	improving	improve	VERB
fueconorg-3007	199	18	operational	operational	ADJ
fueconorg-3007	199	19	performance	performance	NOUN
fueconorg-3007	199	20	,	,	PUNCT
fueconorg-3007	199	21	which	which	PRON
fueconorg-3007	199	22	is	be	AUX
fueconorg-3007	199	23	one	one	NUM
fueconorg-3007	199	24	of	of	ADP
fueconorg-3007	199	25	the	the	DET
fueconorg-3007	199	26	premises	premise	NOUN
fueconorg-3007	199	27	of	of	ADP
fueconorg-3007	199	28	lean	lean	ADJ
fueconorg-3007	199	29	business	business	NOUN
fueconorg-3007	199	30	concept	concept	NOUN
fueconorg-3007	199	31	.	.	PUNCT
fueconorg-3007	200	1	thus	thus	ADV
fueconorg-3007	200	2	,	,	PUNCT
fueconorg-3007	200	3	the	the	DET
fueconorg-3007	200	4	original	original	ADJ
fueconorg-3007	200	5	activity	activity	NOUN
fueconorg-3007	200	6	-	-	PUNCT
fueconorg-3007	200	7	based	base	VERB
fueconorg-3007	200	8	costing	costing	NOUN
fueconorg-3007	200	9	model	model	NOUN
fueconorg-3007	200	10	does	do	AUX
fueconorg-3007	200	11	not	not	PART
fueconorg-3007	200	12	take	take	VERB
fueconorg-3007	200	13	into	into	ADP
fueconorg-3007	200	14	account	account	NOUN
fueconorg-3007	200	15	the	the	DET
fueconorg-3007	200	16	existence	existence	NOUN
fueconorg-3007	200	17	of	of	ADP
fueconorg-3007	200	18	unused	unused	ADJ
fueconorg-3007	200	19	capacities	capacity	NOUN
fueconorg-3007	200	20	which	which	PRON
fueconorg-3007	200	21	lean	lean	VERB
fueconorg-3007	200	22	business	business	NOUN
fueconorg-3007	200	23	concept	concept	NOUN
fueconorg-3007	200	24	specifically	specifically	ADV
fueconorg-3007	200	25	deals	deal	VERB
fueconorg-3007	200	26	with	with	ADP
fueconorg-3007	200	27	.	.	PUNCT
fueconorg-3007	201	1	an	an	DET
fueconorg-3007	201	2	attempt	attempt	NOUN
fueconorg-3007	201	3	was	be	AUX
fueconorg-3007	201	4	made	make	VERB
fueconorg-3007	201	5	to	to	PART
fueconorg-3007	201	6	eliminate	eliminate	VERB
fueconorg-3007	201	7	this	this	DET
fueconorg-3007	201	8	deficiency	deficiency	NOUN
fueconorg-3007	201	9	by	by	ADP
fueconorg-3007	201	10	using	use	VERB
fueconorg-3007	201	11	time	time	NOUN
fueconorg-3007	201	12	-	-	PUNCT
fueconorg-3007	201	13	driven	drive	VERB
fueconorg-3007	201	14	activity	activity	NOUN
fueconorg-3007	201	15	-	-	PUNCT
fueconorg-3007	201	16	based	base	VERB
fueconorg-3007	201	17	costing	costing	NOUN
fueconorg-3007	201	18	,	,	PUNCT
fueconorg-3007	201	19	but	but	CCONJ
fueconorg-3007	201	20	the	the	DET
fueconorg-3007	201	21	deficiency	deficiency	NOUN
fueconorg-3007	201	22	has	have	AUX
fueconorg-3007	201	23	not	not	PART
fueconorg-3007	201	24	been	be	AUX
fueconorg-3007	201	25	completely	completely	ADV
fueconorg-3007	201	26	eliminated	eliminate	VERB
fueconorg-3007	201	27	.	.	PUNCT
fueconorg-3007	202	1	first	first	ADV
fueconorg-3007	202	2	of	of	ADP
fueconorg-3007	202	3	all	all	PRON
fueconorg-3007	202	4	,	,	PUNCT
fueconorg-3007	202	5	this	this	PRON
fueconorg-3007	202	6	refers	refer	VERB
fueconorg-3007	202	7	to	to	ADP
fueconorg-3007	202	8	a	a	DET
fueconorg-3007	202	9	long	long	ADJ
fueconorg-3007	202	10	and	and	CCONJ
fueconorg-3007	202	11	complex	complex	ADJ
fueconorg-3007	202	12	process	process	NOUN
fueconorg-3007	202	13	of	of	ADP
fueconorg-3007	202	14	collecting	collect	VERB
fueconorg-3007	202	15	and	and	CCONJ
fueconorg-3007	202	16	processing	processing	NOUN
fueconorg-3007	202	17	data	datum	NOUN
fueconorg-3007	202	18	needed	need	VERB
fueconorg-3007	202	19	to	to	PART
fueconorg-3007	202	20	calculate	calculate	VERB
fueconorg-3007	202	21	costs	cost	NOUN
fueconorg-3007	202	22	,	,	PUNCT
fueconorg-3007	202	23	as	as	ADV
fueconorg-3007	202	24	well	well	ADV
fueconorg-3007	202	25	as	as	ADP
fueconorg-3007	202	26	the	the	DET
fueconorg-3007	202	27	inability	inability	NOUN
fueconorg-3007	202	28	to	to	PART
fueconorg-3007	202	29	easily	easily	ADV
fueconorg-3007	202	30	update	update	VERB
fueconorg-3007	202	31	and	and	CCONJ
fueconorg-3007	202	32	adapt	adapt	VERB
fueconorg-3007	202	33	to	to	PART
fueconorg-3007	202	34	changed	change	VERB
fueconorg-3007	202	35	circumstances	circumstance	NOUN
fueconorg-3007	202	36	.	.	PUNCT
fueconorg-3007	203	1	also	also	ADV
fueconorg-3007	203	2	,	,	PUNCT
fueconorg-3007	203	3	there	there	PRON
fueconorg-3007	203	4	is	be	VERB
fueconorg-3007	203	5	employees	employee	NOUN
fueconorg-3007	203	6	’	’	PART
fueconorg-3007	203	7	subjectivity	subjectivity	NOUN
fueconorg-3007	203	8	when	when	SCONJ
fueconorg-3007	203	9	assessing	assess	VERB
fueconorg-3007	203	10	the	the	DET
fueconorg-3007	203	11	time	time	NOUN
fueconorg-3007	203	12	needed	need	VERB
fueconorg-3007	203	13	to	to	PART
fueconorg-3007	203	14	perform	perform	VERB
fueconorg-3007	203	15	the	the	DET
fueconorg-3007	203	16	activity	activity	NOUN
fueconorg-3007	203	17	(	(	PUNCT
fueconorg-3007	203	18	antić	antić	PROPN
fueconorg-3007	203	19	&	&	CCONJ
fueconorg-3007	203	20	novićević	novićević	PROPN
fueconorg-3007	203	21	ĉeĉević	ĉeĉević	PROPN
fueconorg-3007	203	22	,	,	PUNCT
fueconorg-3007	203	23	2016	2016	NUM
fueconorg-3007	203	24	)	)	PUNCT
fueconorg-3007	203	25	.	.	PUNCT
fueconorg-3007	204	1	it	it	PRON
fueconorg-3007	204	2	should	should	AUX
fueconorg-3007	204	3	be	be	AUX
fueconorg-3007	204	4	noted	note	VERB
fueconorg-3007	204	5	that	that	SCONJ
fueconorg-3007	204	6	activity	activity	NOUN
fueconorg-3007	204	7	-	-	PUNCT
fueconorg-3007	204	8	based	base	VERB
fueconorg-3007	204	9	costing	costing	NOUN
fueconorg-3007	204	10	is	be	AUX
fueconorg-3007	204	11	complex	complex	ADJ
fueconorg-3007	204	12	for	for	ADP
fueconorg-3007	204	13	everyday	everyday	ADJ
fueconorg-3007	204	14	use	use	NOUN
fueconorg-3007	204	15	,	,	PUNCT
fueconorg-3007	204	16	which	which	PRON
fueconorg-3007	204	17	is	be	AUX
fueconorg-3007	204	18	in	in	ADP
fueconorg-3007	204	19	contrast	contrast	NOUN
fueconorg-3007	204	20	to	to	ADP
fueconorg-3007	204	21	simplicity	simplicity	NOUN
fueconorg-3007	204	22	and	and	CCONJ
fueconorg-3007	204	23	comprehensibility	comprehensibility	NOUN
fueconorg-3007	204	24	on	on	ADP
fueconorg-3007	204	25	which	which	PRON
fueconorg-3007	204	26	lean	lean	ADJ
fueconorg-3007	204	27	business	business	NOUN
fueconorg-3007	204	28	concept	concept	NOUN
fueconorg-3007	204	29	insists	insist	VERB
fueconorg-3007	204	30	.	.	PUNCT
fueconorg-3007	205	1	based	base	VERB
fueconorg-3007	205	2	on	on	ADP
fueconorg-3007	205	3	the	the	DET
fueconorg-3007	205	4	foregoing	foregoing	NOUN
fueconorg-3007	205	5	,	,	PUNCT
fueconorg-3007	205	6	one	one	PRON
fueconorg-3007	205	7	can	can	AUX
fueconorg-3007	205	8	conclude	conclude	VERB
fueconorg-3007	205	9	that	that	SCONJ
fueconorg-3007	205	10	activity	activity	NOUN
fueconorg-3007	205	11	-	-	PUNCT
fueconorg-3007	205	12	based	base	VERB
fueconorg-3007	205	13	costing	costing	NOUN
fueconorg-3007	205	14	,	,	PUNCT
fueconorg-3007	205	15	together	together	ADV
fueconorg-3007	205	16	with	with	ADP
fueconorg-3007	205	17	activitybased	activitybase	VERB
fueconorg-3007	205	18	management	management	NOUN
fueconorg-3007	205	19	and	and	CCONJ
fueconorg-3007	205	20	time	time	NOUN
fueconorg-3007	205	21	-	-	PUNCT
fueconorg-3007	205	22	driven	drive	VERB
fueconorg-3007	205	23	activity	activity	NOUN
fueconorg-3007	205	24	-	-	PUNCT
fueconorg-3007	205	25	based	base	VERB
fueconorg-3007	205	26	costing	costing	NOUN
fueconorg-3007	205	27	,	,	PUNCT
fueconorg-3007	205	28	partly	partly	ADV
fueconorg-3007	205	29	fits	fit	VERB
fueconorg-3007	205	30	in	in	ADP
fueconorg-3007	205	31	the	the	DET
fueconorg-3007	205	32	company	company	NOUN
fueconorg-3007	205	33	management	management	NOUN
fueconorg-3007	205	34	requirements	requirement	NOUN
fueconorg-3007	205	35	when	when	SCONJ
fueconorg-3007	205	36	applying	apply	VERB
fueconorg-3007	205	37	lean	lean	ADJ
fueconorg-3007	205	38	business	business	NOUN
fueconorg-3007	205	39	concept	concept	NOUN
fueconorg-3007	205	40	.	.	PUNCT
fueconorg-3007	206	1	because	because	SCONJ
fueconorg-3007	206	2	of	of	ADP
fueconorg-3007	206	3	its	its	PRON
fueconorg-3007	206	4	great	great	ADJ
fueconorg-3007	206	5	information	information	NOUN
fueconorg-3007	206	6	power	power	NOUN
fueconorg-3007	206	7	and	and	CCONJ
fueconorg-3007	206	8	suitability	suitability	NOUN
fueconorg-3007	206	9	,	,	PUNCT
fueconorg-3007	206	10	this	this	DET
fueconorg-3007	206	11	costing	cost	VERB
fueconorg-3007	206	12	concept	concept	NOUN
fueconorg-3007	206	13	can	can	AUX
fueconorg-3007	206	14	be	be	AUX
fueconorg-3007	206	15	applied	apply	VERB
fueconorg-3007	206	16	at	at	ADP
fueconorg-3007	206	17	the	the	DET
fueconorg-3007	206	18	initial	initial	ADJ
fueconorg-3007	206	19	stages	stage	NOUN
fueconorg-3007	206	20	of	of	ADP
fueconorg-3007	206	21	company	company	NOUN
fueconorg-3007	206	22	development	development	NOUN
fueconorg-3007	206	23	.	.	PUNCT
fueconorg-3007	207	1	in	in	ADP
fueconorg-3007	207	2	practice	practice	NOUN
fueconorg-3007	207	3	,	,	PUNCT
fueconorg-3007	207	4	there	there	PRON
fueconorg-3007	207	5	are	be	VERB
fueconorg-3007	207	6	cases	case	NOUN
fueconorg-3007	207	7	of	of	ADP
fueconorg-3007	207	8	activity	activity	NOUN
fueconorg-3007	207	9	-	-	PUNCT
fueconorg-3007	207	10	based	base	VERB
fueconorg-3007	207	11	costing	cost	VERB
fueconorg-3007	207	12	application	application	NOUN
fueconorg-3007	207	13	in	in	ADP
fueconorg-3007	207	14	the	the	DET
fueconorg-3007	207	15	initial	initial	ADJ
fueconorg-3007	207	16	stages	stage	NOUN
fueconorg-3007	207	17	of	of	ADP
fueconorg-3007	207	18	development	development	NOUN
fueconorg-3007	207	19	,	,	PUNCT
fueconorg-3007	207	20	and	and	CCONJ
fueconorg-3007	207	21	the	the	DET
fueconorg-3007	207	22	companies	company	NOUN
fueconorg-3007	207	23	that	that	PRON
fueconorg-3007	207	24	applied	apply	VERB
fueconorg-3007	207	25	it	it	PRON
fueconorg-3007	207	26	facilitated	facilitate	VERB
fueconorg-3007	207	27	their	their	PRON
fueconorg-3007	207	28	transformation	transformation	NOUN
fueconorg-3007	207	29	into	into	ADP
fueconorg-3007	207	30	lean	lean	ADJ
fueconorg-3007	207	31	companies	company	NOUN
fueconorg-3007	207	32	.	.	PUNCT
fueconorg-3007	208	1	in	in	ADP
fueconorg-3007	208	2	the	the	DET
fueconorg-3007	208	3	later	later	ADJ
fueconorg-3007	208	4	stages	stage	NOUN
fueconorg-3007	208	5	of	of	ADP
fueconorg-3007	208	6	transformation	transformation	NOUN
fueconorg-3007	208	7	into	into	ADP
fueconorg-3007	208	8	a	a	DET
fueconorg-3007	208	9	lean	lean	ADJ
fueconorg-3007	208	10	company	company	NOUN
fueconorg-3007	208	11	,	,	PUNCT
fueconorg-3007	208	12	all	all	PRON
fueconorg-3007	208	13	of	of	ADP
fueconorg-3007	208	14	the	the	DET
fueconorg-3007	208	15	stated	state	VERB
fueconorg-3007	208	16	disadvantages	disadvantage	NOUN
fueconorg-3007	208	17	of	of	ADP
fueconorg-3007	208	18	this	this	DET
fueconorg-3007	208	19	costing	cost	VERB
fueconorg-3007	208	20	concept	concept	NOUN
fueconorg-3007	208	21	come	come	VERB
fueconorg-3007	208	22	to	to	ADP
fueconorg-3007	208	23	the	the	DET
fueconorg-3007	208	24	fore	fore	NOUN
fueconorg-3007	208	25	,	,	PUNCT
fueconorg-3007	208	26	so	so	SCONJ
fueconorg-3007	208	27	it	it	PRON
fueconorg-3007	208	28	is	be	AUX
fueconorg-3007	208	29	necessary	necessary	ADJ
fueconorg-3007	208	30	to	to	PART
fueconorg-3007	208	31	replace	replace	VERB
fueconorg-3007	208	32	this	this	DET
fueconorg-3007	208	33	concept	concept	NOUN
fueconorg-3007	208	34	with	with	ADP
fueconorg-3007	208	35	a	a	DET
fueconorg-3007	208	36	new	new	ADJ
fueconorg-3007	208	37	one	one	NOUN
fueconorg-3007	208	38	,	,	PUNCT
fueconorg-3007	208	39	which	which	PRON
fueconorg-3007	208	40	will	will	AUX
fueconorg-3007	208	41	best	well	ADV
fueconorg-3007	208	42	show	show	VERB
fueconorg-3007	208	43	the	the	DET
fueconorg-3007	208	44	benefits	benefit	NOUN
fueconorg-3007	208	45	of	of	ADP
fueconorg-3007	208	46	applying	apply	VERB
fueconorg-3007	208	47	lean	lean	ADJ
fueconorg-3007	208	48	business	business	NOUN
fueconorg-3007	208	49	concept	concept	NOUN
fueconorg-3007	208	50	.	.	PUNCT
fueconorg-3007	209	1	conclusion	conclusion	NOUN
fueconorg-3007	209	2	after	after	SCONJ
fueconorg-3007	209	3	toyota	toyota	PROPN
fueconorg-3007	209	4	had	have	AUX
fueconorg-3007	209	5	achieved	achieve	VERB
fueconorg-3007	209	6	enviable	enviable	ADJ
fueconorg-3007	209	7	performance	performance	NOUN
fueconorg-3007	209	8	with	with	ADP
fueconorg-3007	209	9	lean	lean	ADJ
fueconorg-3007	209	10	business	business	NOUN
fueconorg-3007	209	11	concept	concept	NOUN
fueconorg-3007	209	12	,	,	PUNCT
fueconorg-3007	209	13	a	a	DET
fueconorg-3007	209	14	number	number	NOUN
fueconorg-3007	209	15	of	of	ADP
fueconorg-3007	209	16	western	western	ADJ
fueconorg-3007	209	17	companies	company	NOUN
fueconorg-3007	209	18	started	start	VERB
fueconorg-3007	209	19	implementing	implement	VERB
fueconorg-3007	209	20	it	it	PRON
fueconorg-3007	209	21	.	.	PUNCT
fueconorg-3007	210	1	the	the	DET
fueconorg-3007	210	2	goal	goal	NOUN
fueconorg-3007	210	3	of	of	ADP
fueconorg-3007	210	4	lean	lean	ADJ
fueconorg-3007	210	5	business	business	NOUN
fueconorg-3007	210	6	concept	concept	NOUN
fueconorg-3007	210	7	is	be	AUX
fueconorg-3007	210	8	to	to	PART
fueconorg-3007	210	9	reduce	reduce	VERB
fueconorg-3007	210	10	all	all	DET
fueconorg-3007	210	11	forms	form	NOUN
fueconorg-3007	210	12	of	of	ADP
fueconorg-3007	210	13	waste	waste	NOUN
fueconorg-3007	210	14	that	that	PRON
fueconorg-3007	210	15	can	can	AUX
fueconorg-3007	210	16	occur	occur	VERB
fueconorg-3007	210	17	not	not	PART
fueconorg-3007	210	18	only	only	ADV
fueconorg-3007	210	19	in	in	ADP
fueconorg-3007	210	20	the	the	DET
fueconorg-3007	210	21	production	production	NOUN
fueconorg-3007	210	22	but	but	CCONJ
fueconorg-3007	210	23	also	also	ADV
fueconorg-3007	210	24	in	in	ADP
fueconorg-3007	210	25	all	all	DET
fueconorg-3007	210	26	business	business	NOUN
fueconorg-3007	210	27	processes	process	NOUN
fueconorg-3007	210	28	,	,	PUNCT
fueconorg-3007	210	29	in	in	ADP
fueconorg-3007	210	30	order	order	NOUN
fueconorg-3007	210	31	to	to	PART
fueconorg-3007	210	32	deliver	deliver	VERB
fueconorg-3007	210	33	the	the	DET
fueconorg-3007	210	34	product	product	NOUN
fueconorg-3007	210	35	of	of	ADP
fueconorg-3007	210	36	the	the	DET
fueconorg-3007	210	37	required	required	ADJ
fueconorg-3007	210	38	characteristics	characteristic	NOUN
fueconorg-3007	210	39	to	to	ADP
fueconorg-3007	210	40	the	the	DET
fueconorg-3007	210	41	customer	customer	NOUN
fueconorg-3007	210	42	just	just	ADV
fueconorg-3007	210	43	in	in	ADP
fueconorg-3007	210	44	time	time	NOUN
fueconorg-3007	210	45	.	.	PUNCT
fueconorg-3007	211	1	any	any	DET
fueconorg-3007	211	2	waste	waste	NOUN
fueconorg-3007	211	3	created	create	VERB
fueconorg-3007	211	4	additionally	additionally	ADV
fueconorg-3007	211	5	increases	increase	VERB
fueconorg-3007	211	6	product	product	NOUN
fueconorg-3007	211	7	cost	cost	NOUN
fueconorg-3007	211	8	,	,	PUNCT
fueconorg-3007	211	9	so	so	CCONJ
fueconorg-3007	211	10	the	the	DET
fueconorg-3007	211	11	focus	focus	NOUN
fueconorg-3007	211	12	should	should	AUX
fueconorg-3007	211	13	be	be	AUX
fueconorg-3007	211	14	on	on	ADP
fueconorg-3007	211	15	its	its	PRON
fueconorg-3007	211	16	reduction	reduction	NOUN
fueconorg-3007	211	17	or	or	CCONJ
fueconorg-3007	211	18	elimination	elimination	NOUN
fueconorg-3007	211	19	.	.	PUNCT
fueconorg-3007	212	1	in	in	ADP
fueconorg-3007	212	2	order	order	NOUN
fueconorg-3007	212	3	to	to	PART
fueconorg-3007	212	4	survive	survive	VERB
fueconorg-3007	212	5	in	in	ADP
fueconorg-3007	212	6	the	the	DET
fueconorg-3007	212	7	race	race	NOUN
fueconorg-3007	212	8	to	to	PART
fueconorg-3007	212	9	achieve	achieve	VERB
fueconorg-3007	212	10	a	a	DET
fueconorg-3007	212	11	competitive	competitive	ADJ
fueconorg-3007	212	12	advantage	advantage	NOUN
fueconorg-3007	212	13	,	,	PUNCT
fueconorg-3007	212	14	many	many	ADJ
fueconorg-3007	212	15	companies	company	NOUN
fueconorg-3007	212	16	have	have	AUX
fueconorg-3007	212	17	begun	begin	VERB
fueconorg-3007	212	18	with	with	ADP
fueconorg-3007	212	19	lean	lean	ADJ
fueconorg-3007	212	20	transformation	transformation	NOUN
fueconorg-3007	212	21	of	of	ADP
fueconorg-3007	212	22	the	the	DET
fueconorg-3007	212	23	entire	entire	ADJ
fueconorg-3007	212	24	business	business	NOUN
fueconorg-3007	212	25	.	.	PUNCT
fueconorg-3007	213	1	applying	apply	VERB
fueconorg-3007	213	2	lean	lean	ADJ
fueconorg-3007	213	3	business	business	NOUN
fueconorg-3007	213	4	concept	concept	NOUN
fueconorg-3007	213	5	is	be	AUX
fueconorg-3007	213	6	possible	possible	ADJ
fueconorg-3007	213	7	in	in	ADP
fueconorg-3007	213	8	both	both	CCONJ
fueconorg-3007	213	9	business	business	NOUN
fueconorg-3007	213	10	and	and	CCONJ
fueconorg-3007	213	11	production	production	NOUN
fueconorg-3007	213	12	processes	process	NOUN
fueconorg-3007	213	13	as	as	ADV
fueconorg-3007	213	14	well	well	ADV
fueconorg-3007	213	15	as	as	ADP
fueconorg-3007	213	16	in	in	ADP
fueconorg-3007	213	17	accounting	accounting	NOUN
fueconorg-3007	213	18	and	and	CCONJ
fueconorg-3007	213	19	finance	finance	NOUN
fueconorg-3007	213	20	.	.	PUNCT
fueconorg-3007	214	1	this	this	PRON
fueconorg-3007	214	2	is	be	AUX
fueconorg-3007	214	3	because	because	SCONJ
fueconorg-3007	214	4	the	the	DET
fueconorg-3007	214	5	omission	omission	NOUN
fueconorg-3007	214	6	of	of	ADP
fueconorg-3007	214	7	the	the	DET
fueconorg-3007	214	8	accounting	accounting	NOUN
fueconorg-3007	214	9	process	process	NOUN
fueconorg-3007	214	10	from	from	ADP
fueconorg-3007	214	11	the	the	DET
fueconorg-3007	214	12	necessary	necessary	ADJ
fueconorg-3007	214	13	changes	change	NOUN
fueconorg-3007	214	14	would	would	AUX
fueconorg-3007	214	15	lead	lead	VERB
fueconorg-3007	214	16	to	to	ADP
fueconorg-3007	214	17	inability	inability	NOUN
fueconorg-3007	214	18	to	to	PART
fueconorg-3007	214	19	present	present	VERB
fueconorg-3007	214	20	the	the	DET
fueconorg-3007	214	21	improvement	improvement	NOUN
fueconorg-3007	214	22	achieved	achieve	VERB
fueconorg-3007	214	23	.	.	PUNCT
fueconorg-3007	215	1	in	in	ADP
fueconorg-3007	215	2	this	this	DET
fueconorg-3007	215	3	sense	sense	NOUN
fueconorg-3007	215	4	,	,	PUNCT
fueconorg-3007	215	5	at	at	ADP
fueconorg-3007	215	6	the	the	DET
fueconorg-3007	215	7	beginning	beginning	NOUN
fueconorg-3007	215	8	of	of	ADP
fueconorg-3007	215	9	the	the	DET
fueconorg-3007	215	10	application	application	NOUN
fueconorg-3007	215	11	of	of	ADP
fueconorg-3007	215	12	lean	lean	ADJ
fueconorg-3007	215	13	business	business	NOUN
fueconorg-3007	215	14	concept	concept	NOUN
fueconorg-3007	215	15	,	,	PUNCT
fueconorg-3007	215	16	the	the	DET
fueconorg-3007	215	17	possible	possible	ADJ
fueconorg-3007	215	18	information	information	NOUN
fueconorg-3007	215	19	basis	basis	NOUN
fueconorg-3007	215	20	is	be	AUX
fueconorg-3007	215	21	activity	activity	NOUN
fueconorg-3007	215	22	-	-	PUNCT
fueconorg-3007	215	23	based	base	VERB
fueconorg-3007	215	24	costing	costing	NOUN
fueconorg-3007	215	25	.	.	PUNCT
fueconorg-3007	216	1	318	318	NUM
fueconorg-3007	216	2	b.	b.	PROPN
fueconorg-3007	216	3	novićević	novićević	PROPN
fueconorg-3007	216	4	ĉećević	ĉećević	PROPN
fueconorg-3007	216	5	,	,	PUNCT
fueconorg-3007	216	6	lj	lj	PROPN
fueconorg-3007	216	7	.	.	PUNCT
fueconorg-3007	217	1	antić	antić	PROPN
fueconorg-3007	217	2	activity	activity	NOUN
fueconorg-3007	217	3	-	-	PUNCT
fueconorg-3007	217	4	based	base	VERB
fueconorg-3007	217	5	costing	costing	NOUN
fueconorg-3007	217	6	allows	allow	VERB
fueconorg-3007	217	7	measuring	measure	VERB
fueconorg-3007	217	8	costs	cost	NOUN
fueconorg-3007	217	9	and	and	CCONJ
fueconorg-3007	217	10	performance	performance	NOUN
fueconorg-3007	217	11	of	of	ADP
fueconorg-3007	217	12	activities	activity	NOUN
fueconorg-3007	217	13	,	,	PUNCT
fueconorg-3007	217	14	resources	resource	NOUN
fueconorg-3007	217	15	,	,	PUNCT
fueconorg-3007	217	16	and	and	CCONJ
fueconorg-3007	217	17	cost	cost	NOUN
fueconorg-3007	217	18	objects	object	NOUN
fueconorg-3007	217	19	.	.	PUNCT
fueconorg-3007	218	1	this	this	DET
fueconorg-3007	218	2	costing	cost	VERB
fueconorg-3007	218	3	system	system	NOUN
fueconorg-3007	218	4	,	,	PUNCT
fueconorg-3007	218	5	linking	link	VERB
fueconorg-3007	218	6	resources	resource	NOUN
fueconorg-3007	218	7	with	with	ADP
fueconorg-3007	218	8	activities	activity	NOUN
fueconorg-3007	218	9	and	and	CCONJ
fueconorg-3007	218	10	activities	activity	NOUN
fueconorg-3007	218	11	with	with	ADP
fueconorg-3007	218	12	cost	cost	NOUN
fueconorg-3007	218	13	objects	object	NOUN
fueconorg-3007	218	14	,	,	PUNCT
fueconorg-3007	218	15	recognizes	recognize	VERB
fueconorg-3007	218	16	the	the	DET
fueconorg-3007	218	17	relationship	relationship	NOUN
fueconorg-3007	218	18	between	between	ADP
fueconorg-3007	218	19	cost	cost	NOUN
fueconorg-3007	218	20	drivers	driver	NOUN
fueconorg-3007	218	21	and	and	CCONJ
fueconorg-3007	218	22	activities	activity	NOUN
fueconorg-3007	218	23	.	.	PUNCT
fueconorg-3007	219	1	as	as	SCONJ
fueconorg-3007	219	2	such	such	ADJ
fueconorg-3007	219	3	,	,	PUNCT
fueconorg-3007	219	4	activity	activity	NOUN
fueconorg-3007	219	5	-	-	PUNCT
fueconorg-3007	219	6	based	base	VERB
fueconorg-3007	219	7	costing	costing	NOUN
fueconorg-3007	219	8	enables	enable	VERB
fueconorg-3007	219	9	identification	identification	NOUN
fueconorg-3007	219	10	and	and	CCONJ
fueconorg-3007	219	11	elimination	elimination	NOUN
fueconorg-3007	219	12	of	of	ADP
fueconorg-3007	219	13	non	non	ADJ
fueconorg-3007	219	14	-	-	ADJ
fueconorg-3007	219	15	value	value	ADJ
fueconorg-3007	219	16	-	-	PUNCT
fueconorg-3007	219	17	added	add	VERB
fueconorg-3007	219	18	activities	activity	NOUN
fueconorg-3007	219	19	,	,	PUNCT
fueconorg-3007	219	20	which	which	PRON
fueconorg-3007	219	21	increase	increase	VERB
fueconorg-3007	219	22	costs	cost	NOUN
fueconorg-3007	219	23	and	and	CCONJ
fueconorg-3007	219	24	time	time	NOUN
fueconorg-3007	219	25	necessary	necessary	ADJ
fueconorg-3007	219	26	for	for	SCONJ
fueconorg-3007	219	27	the	the	DET
fueconorg-3007	219	28	product	product	NOUN
fueconorg-3007	219	29	to	to	PART
fueconorg-3007	219	30	be	be	AUX
fueconorg-3007	219	31	produced	produce	VERB
fueconorg-3007	219	32	or	or	CCONJ
fueconorg-3007	219	33	service	service	NOUN
fueconorg-3007	219	34	delivered	deliver	VERB
fueconorg-3007	219	35	.	.	PUNCT
fueconorg-3007	220	1	since	since	SCONJ
fueconorg-3007	220	2	activity	activity	NOUN
fueconorg-3007	220	3	-	-	PUNCT
fueconorg-3007	220	4	based	base	VERB
fueconorg-3007	220	5	costing	costing	NOUN
fueconorg-3007	220	6	was	be	AUX
fueconorg-3007	220	7	a	a	DET
fueconorg-3007	220	8	good	good	ADJ
fueconorg-3007	220	9	potential	potential	ADJ
fueconorg-3007	220	10	information	information	NOUN
fueconorg-3007	220	11	base	base	NOUN
fueconorg-3007	220	12	for	for	ADP
fueconorg-3007	220	13	lean	lean	ADJ
fueconorg-3007	220	14	business	business	NOUN
fueconorg-3007	220	15	concept	concept	NOUN
fueconorg-3007	220	16	,	,	PUNCT
fueconorg-3007	220	17	it	it	PRON
fueconorg-3007	220	18	was	be	AUX
fueconorg-3007	220	19	necessary	necessary	ADJ
fueconorg-3007	220	20	to	to	PART
fueconorg-3007	220	21	examine	examine	VERB
fueconorg-3007	220	22	its	its	PRON
fueconorg-3007	220	23	suitability	suitability	NOUN
fueconorg-3007	220	24	for	for	ADP
fueconorg-3007	220	25	implementation	implementation	NOUN
fueconorg-3007	220	26	in	in	ADP
fueconorg-3007	220	27	such	such	ADJ
fueconorg-3007	220	28	business	business	NOUN
fueconorg-3007	220	29	conditions	condition	NOUN
fueconorg-3007	220	30	.	.	PUNCT
fueconorg-3007	221	1	activity	activity	NOUN
fueconorg-3007	221	2	-	-	PUNCT
fueconorg-3007	221	3	based	base	VERB
fueconorg-3007	221	4	costing	costing	NOUN
fueconorg-3007	221	5	appeared	appear	VERB
fueconorg-3007	221	6	in	in	ADP
fueconorg-3007	221	7	1910	1910	NUM
fueconorg-3007	221	8	,	,	PUNCT
fueconorg-3007	221	9	but	but	CCONJ
fueconorg-3007	221	10	its	its	PRON
fueconorg-3007	221	11	application	application	NOUN
fueconorg-3007	221	12	and	and	CCONJ
fueconorg-3007	221	13	full	full	ADJ
fueconorg-3007	221	14	acceptance	acceptance	NOUN
fueconorg-3007	221	15	came	come	VERB
fueconorg-3007	221	16	much	much	ADV
fueconorg-3007	221	17	later	later	ADV
fueconorg-3007	221	18	,	,	PUNCT
fueconorg-3007	221	19	while	while	SCONJ
fueconorg-3007	221	20	lean	lean	ADJ
fueconorg-3007	221	21	business	business	NOUN
fueconorg-3007	221	22	concept	concept	NOUN
fueconorg-3007	221	23	came	come	VERB
fueconorg-3007	221	24	to	to	ADP
fueconorg-3007	221	25	the	the	DET
fueconorg-3007	221	26	fore	fore	NOUN
fueconorg-3007	221	27	only	only	ADV
fueconorg-3007	221	28	after	after	ADP
fueconorg-3007	221	29	the	the	DET
fueconorg-3007	221	30	second	second	ADJ
fueconorg-3007	221	31	world	world	NOUN
fueconorg-3007	221	32	war	war	NOUN
fueconorg-3007	221	33	.	.	PUNCT
fueconorg-3007	222	1	given	give	VERB
fueconorg-3007	222	2	that	that	SCONJ
fueconorg-3007	222	3	they	they	PRON
fueconorg-3007	222	4	appeared	appear	VERB
fueconorg-3007	222	5	in	in	ADP
fueconorg-3007	222	6	different	different	ADJ
fueconorg-3007	222	7	parts	part	NOUN
fueconorg-3007	222	8	of	of	ADP
fueconorg-3007	222	9	the	the	DET
fueconorg-3007	222	10	world	world	NOUN
fueconorg-3007	222	11	and	and	CCONJ
fueconorg-3007	222	12	that	that	SCONJ
fueconorg-3007	222	13	the	the	DET
fueconorg-3007	222	14	economies	economy	NOUN
fueconorg-3007	222	15	of	of	ADP
fueconorg-3007	222	16	these	these	DET
fueconorg-3007	222	17	countries	country	NOUN
fueconorg-3007	222	18	had	have	VERB
fueconorg-3007	222	19	different	different	ADJ
fueconorg-3007	222	20	problems	problem	NOUN
fueconorg-3007	222	21	and	and	CCONJ
fueconorg-3007	222	22	characteristics	characteristic	NOUN
fueconorg-3007	222	23	,	,	PUNCT
fueconorg-3007	222	24	it	it	PRON
fueconorg-3007	222	25	is	be	AUX
fueconorg-3007	222	26	clear	clear	ADJ
fueconorg-3007	222	27	why	why	SCONJ
fueconorg-3007	222	28	certain	certain	ADJ
fueconorg-3007	222	29	differences	difference	NOUN
fueconorg-3007	222	30	between	between	ADP
fueconorg-3007	222	31	these	these	DET
fueconorg-3007	222	32	concepts	concept	NOUN
fueconorg-3007	222	33	occur	occur	VERB
fueconorg-3007	222	34	.	.	PUNCT
fueconorg-3007	223	1	in	in	ADP
fueconorg-3007	223	2	this	this	DET
fueconorg-3007	223	3	regard	regard	NOUN
fueconorg-3007	223	4	,	,	PUNCT
fueconorg-3007	223	5	activity	activity	NOUN
fueconorg-3007	223	6	-	-	PUNCT
fueconorg-3007	223	7	based	base	VERB
fueconorg-3007	223	8	costing	costing	NOUN
fueconorg-3007	223	9	can	can	AUX
fueconorg-3007	223	10	be	be	AUX
fueconorg-3007	223	11	applied	apply	VERB
fueconorg-3007	223	12	in	in	ADP
fueconorg-3007	223	13	companies	company	NOUN
fueconorg-3007	223	14	that	that	PRON
fueconorg-3007	223	15	apply	apply	VERB
fueconorg-3007	223	16	lean	lean	ADJ
fueconorg-3007	223	17	business	business	NOUN
fueconorg-3007	223	18	concept	concept	NOUN
fueconorg-3007	223	19	because	because	SCONJ
fueconorg-3007	223	20	:	:	PUNCT
fueconorg-3007	223	21			X
fueconorg-3007	223	22	abc	abc	PROPN
fueconorg-3007	223	23	enables	enable	VERB
fueconorg-3007	223	24	managers	manager	NOUN
fueconorg-3007	223	25	to	to	PART
fueconorg-3007	223	26	understand	understand	VERB
fueconorg-3007	223	27	the	the	DET
fueconorg-3007	223	28	activities	activity	NOUN
fueconorg-3007	223	29	performed	perform	VERB
fueconorg-3007	223	30	in	in	ADP
fueconorg-3007	223	31	the	the	DET
fueconorg-3007	223	32	company	company	NOUN
fueconorg-3007	223	33	,	,	PUNCT
fueconorg-3007	223	34	establish	establish	VERB
fueconorg-3007	223	35	their	their	PRON
fueconorg-3007	223	36	hierarchy	hierarchy	NOUN
fueconorg-3007	223	37	,	,	PUNCT
fueconorg-3007	223	38	and	and	CCONJ
fueconorg-3007	223	39	find	find	VERB
fueconorg-3007	223	40	adequate	adequate	ADJ
fueconorg-3007	223	41	drivers	driver	NOUN
fueconorg-3007	223	42	,	,	PUNCT
fueconorg-3007	223	43	which	which	DET
fueconorg-3007	223	44	lean	lean	ADJ
fueconorg-3007	223	45	business	business	NOUN
fueconorg-3007	223	46	concept	concept	NOUN
fueconorg-3007	223	47	requires	require	VERB
fueconorg-3007	223	48	too	too	ADV
fueconorg-3007	223	49	to	to	PART
fueconorg-3007	223	50	provide	provide	VERB
fueconorg-3007	223	51	a	a	DET
fueconorg-3007	223	52	good	good	ADJ
fueconorg-3007	223	53	basis	basis	NOUN
fueconorg-3007	223	54	for	for	ADP
fueconorg-3007	223	55	finding	find	VERB
fueconorg-3007	223	56	business	business	NOUN
fueconorg-3007	223	57	constraints	constraint	NOUN
fueconorg-3007	223	58	and	and	CCONJ
fueconorg-3007	223	59	potential	potential	ADJ
fueconorg-3007	223	60	opportunities	opportunity	NOUN
fueconorg-3007	223	61	for	for	ADP
fueconorg-3007	223	62	business	business	NOUN
fueconorg-3007	223	63	improvement	improvement	NOUN
fueconorg-3007	223	64	;	;	PUNCT
fueconorg-3007	223	65			X
fueconorg-3007	223	66	careful	careful	ADJ
fueconorg-3007	223	67	review	review	NOUN
fueconorg-3007	223	68	of	of	ADP
fueconorg-3007	223	69	business	business	NOUN
fueconorg-3007	223	70	processes	process	NOUN
fueconorg-3007	223	71	and	and	CCONJ
fueconorg-3007	223	72	activities	activity	NOUN
fueconorg-3007	223	73	carried	carry	VERB
fueconorg-3007	223	74	out	out	ADP
fueconorg-3007	223	75	allows	allow	VERB
fueconorg-3007	223	76	finding	find	VERB
fueconorg-3007	223	77	the	the	DET
fueconorg-3007	223	78	places	place	NOUN
fueconorg-3007	223	79	where	where	SCONJ
fueconorg-3007	223	80	costs	cost	NOUN
fueconorg-3007	223	81	occur	occur	VERB
fueconorg-3007	223	82	and	and	CCONJ
fueconorg-3007	223	83	their	their	PRON
fueconorg-3007	223	84	precise	precise	ADJ
fueconorg-3007	223	85	calculation	calculation	NOUN
fueconorg-3007	223	86	;	;	PUNCT
fueconorg-3007	223	87			X
fueconorg-3007	223	88	although	although	SCONJ
fueconorg-3007	223	89	abc	abc	PROPN
fueconorg-3007	223	90	,	,	PUNCT
fueconorg-3007	223	91	in	in	ADP
fueconorg-3007	223	92	contrast	contrast	NOUN
fueconorg-3007	223	93	to	to	ADP
fueconorg-3007	223	94	lean	lean	VERB
fueconorg-3007	223	95	business	business	NOUN
fueconorg-3007	223	96	concept	concept	NOUN
fueconorg-3007	223	97	,	,	PUNCT
fueconorg-3007	223	98	emphasizes	emphasize	VERB
fueconorg-3007	223	99	the	the	DET
fueconorg-3007	223	100	process	process	NOUN
fueconorg-3007	223	101	flow	flow	NOUN
fueconorg-3007	223	102	,	,	PUNCT
fueconorg-3007	223	103	not	not	PART
fueconorg-3007	223	104	the	the	DET
fueconorg-3007	223	105	value	value	NOUN
fueconorg-3007	223	106	stream	stream	NOUN
fueconorg-3007	223	107	,	,	PUNCT
fueconorg-3007	223	108	the	the	DET
fueconorg-3007	223	109	establishment	establishment	NOUN
fueconorg-3007	223	110	of	of	ADP
fueconorg-3007	223	111	flows	flow	NOUN
fueconorg-3007	223	112	of	of	ADP
fueconorg-3007	223	113	both	both	CCONJ
fueconorg-3007	223	114	material	material	NOUN
fueconorg-3007	223	115	and	and	CCONJ
fueconorg-3007	223	116	information	information	NOUN
fueconorg-3007	223	117	in	in	ADP
fueconorg-3007	223	118	the	the	DET
fueconorg-3007	223	119	company	company	NOUN
fueconorg-3007	223	120	is	be	AUX
fueconorg-3007	223	121	an	an	DET
fueconorg-3007	223	122	important	important	ADJ
fueconorg-3007	223	123	aspect	aspect	NOUN
fueconorg-3007	223	124	of	of	ADP
fueconorg-3007	223	125	business	business	NOUN
fueconorg-3007	223	126	continuity	continuity	NOUN
fueconorg-3007	223	127	;	;	PUNCT
fueconorg-3007	223	128			VERB
fueconorg-3007	223	129	the	the	DET
fueconorg-3007	223	130	desire	desire	NOUN
fueconorg-3007	223	131	to	to	PART
fueconorg-3007	223	132	eliminate	eliminate	VERB
fueconorg-3007	223	133	non	non	ADJ
fueconorg-3007	223	134	-	-	ADJ
fueconorg-3007	223	135	value	value	ADJ
fueconorg-3007	223	136	-	-	PUNCT
fueconorg-3007	223	137	added	add	VERB
fueconorg-3007	223	138	activities	activity	NOUN
fueconorg-3007	223	139	is	be	AUX
fueconorg-3007	223	140	one	one	NUM
fueconorg-3007	223	141	of	of	ADP
fueconorg-3007	223	142	the	the	DET
fueconorg-3007	223	143	requirements	requirement	NOUN
fueconorg-3007	223	144	of	of	ADP
fueconorg-3007	223	145	activitybased	activitybase	VERB
fueconorg-3007	223	146	costing	costing	NOUN
fueconorg-3007	223	147	,	,	PUNCT
fueconorg-3007	223	148	as	as	ADV
fueconorg-3007	223	149	well	well	ADV
fueconorg-3007	223	150	as	as	ADP
fueconorg-3007	223	151	of	of	ADP
fueconorg-3007	223	152	lean	lean	ADJ
fueconorg-3007	223	153	business	business	NOUN
fueconorg-3007	223	154	concept	concept	NOUN
fueconorg-3007	223	155	.	.	PUNCT
fueconorg-3007	224	1	non	non	ADJ
fueconorg-3007	224	2	-	-	ADJ
fueconorg-3007	224	3	value	value	NOUN
fueconorg-3007	224	4	-	-	PUNCT
fueconorg-3007	224	5	added	add	VERB
fueconorg-3007	224	6	activities	activity	NOUN
fueconorg-3007	224	7	are	be	AUX
fueconorg-3007	224	8	considered	consider	VERB
fueconorg-3007	224	9	waste	waste	NOUN
fueconorg-3007	224	10	that	that	PRON
fueconorg-3007	224	11	slows	slow	VERB
fueconorg-3007	224	12	down	down	ADP
fueconorg-3007	224	13	the	the	DET
fueconorg-3007	224	14	company	company	NOUN
fueconorg-3007	224	15	flows	flow	VERB
fueconorg-3007	224	16	,	,	PUNCT
fueconorg-3007	224	17	thereby	thereby	ADV
fueconorg-3007	224	18	increasing	increase	VERB
fueconorg-3007	224	19	the	the	DET
fueconorg-3007	224	20	value	value	NOUN
fueconorg-3007	224	21	of	of	ADP
fueconorg-3007	224	22	performing	perform	VERB
fueconorg-3007	224	23	certain	certain	ADJ
fueconorg-3007	224	24	activities	activity	NOUN
fueconorg-3007	224	25	.	.	PUNCT
fueconorg-3007	225	1	acknowledgement	acknowledgement	NOUN
fueconorg-3007	225	2	:	:	PUNCT
fueconorg-3007	225	3	the	the	DET
fueconorg-3007	225	4	paper	paper	NOUN
fueconorg-3007	225	5	is	be	AUX
fueconorg-3007	225	6	realized	realize	VERB
fueconorg-3007	225	7	in	in	ADP
fueconorg-3007	225	8	the	the	DET
fueconorg-3007	225	9	scope	scope	NOUN
fueconorg-3007	225	10	of	of	ADP
fueconorg-3007	225	11	the	the	DET
fueconorg-3007	225	12	project	project	NOUN
fueconorg-3007	225	13	no	no	NOUN
fueconorg-3007	225	14	.	.	PROPN
fueconorg-3007	226	1	179066	179066	NUM
fueconorg-3007	227	1	“	"	PUNCT
fueconorg-3007	227	2	improving	improve	VERB
fueconorg-3007	227	3	the	the	DET
fueconorg-3007	227	4	competitiveness	competitiveness	NOUN
fueconorg-3007	227	5	of	of	ADP
fueconorg-3007	227	6	the	the	DET
fueconorg-3007	227	7	public	public	ADJ
fueconorg-3007	227	8	and	and	CCONJ
fueconorg-3007	227	9	private	private	ADJ
fueconorg-3007	227	10	sector	sector	NOUN
fueconorg-3007	227	11	by	by	ADP
fueconorg-3007	227	12	networking	network	VERB
fueconorg-3007	227	13	competences	competence	NOUN
fueconorg-3007	227	14	in	in	ADP
fueconorg-3007	227	15	the	the	DET
fueconorg-3007	227	16	process	process	NOUN
fueconorg-3007	227	17	of	of	ADP
fueconorg-3007	227	18	european	european	ADJ
fueconorg-3007	227	19	integration	integration	NOUN
fueconorg-3007	227	20	of	of	ADP
fueconorg-3007	227	21	serbia	serbia	PROPN
fueconorg-3007	227	22	”	"	PUNCT
fueconorg-3007	227	23	,	,	PUNCT
fueconorg-3007	227	24	funded	fund	VERB
fueconorg-3007	227	25	by	by	ADP
fueconorg-3007	227	26	the	the	DET
fueconorg-3007	227	27	ministry	ministry	PROPN
fueconorg-3007	227	28	of	of	ADP
fueconorg-3007	227	29	education	education	PROPN
fueconorg-3007	227	30	and	and	CCONJ
fueconorg-3007	227	31	science	science	NOUN
fueconorg-3007	227	32	of	of	ADP
fueconorg-3007	227	33	the	the	DET
fueconorg-3007	227	34	republic	republic	NOUN
fueconorg-3007	227	35	of	of	ADP
fueconorg-3007	227	36	serbia	serbia	PROPN
fueconorg-3007	227	37	.	.	PUNCT
fueconorg-3007	228	1	references	reference	NOUN
fueconorg-3007	228	2	antić	antić	PROPN
fueconorg-3007	228	3	,	,	PUNCT
fueconorg-3007	228	4	lj	lj	PROPN
fueconorg-3007	228	5	.	.	PROPN
fueconorg-3007	228	6	&	&	CCONJ
fueconorg-3007	228	7	georgijevski	georgijevski	PROPN
fueconorg-3007	228	8	,	,	PUNCT
fueconorg-3007	228	9	m.	m.	NOUN
fueconorg-3007	228	10	(	(	PUNCT
fueconorg-3007	228	11	2010	2010	NUM
fueconorg-3007	228	12	)	)	PUNCT
fueconorg-3007	228	13	.	.	PUNCT
fueconorg-3007	229	1	obraĉun	obraĉun	PROPN
fueconorg-3007	229	2	troškova	troškova	PROPN
fueconorg-3007	230	1	po	po	PROPN
fueconorg-3007	230	2	aktivnostima	aktivnostima	PROPN
fueconorg-3007	230	3	zasnovan	zasnovan	PROPN
fueconorg-3007	230	4	na	na	NOUN
fueconorg-3007	230	5	vremenu	vremenu	PROPN
fueconorg-3007	231	1	[	[	X
fueconorg-3007	231	2	time	time	NOUN
fueconorg-3007	231	3	drive	drive	NOUN
fueconorg-3007	231	4	activity	activity	NOUN
fueconorg-3007	231	5	based	base	VERB
fueconorg-3007	231	6	costing	cost	VERB
fueconorg-3007	231	7	]	]	PUNCT
fueconorg-3007	231	8	.	.	PUNCT
fueconorg-3007	232	1	ekonomske	ekonomske	PROPN
fueconorg-3007	232	2	teme	teme	PROPN
fueconorg-3007	232	3	4	4	NUM
fueconorg-3007	232	4	,	,	PUNCT
fueconorg-3007	232	5	499	499	NUM
fueconorg-3007	232	6	-	-	SYM
fueconorg-3007	232	7	513	513	NUM
fueconorg-3007	232	8	.	.	PUNCT
fueconorg-3007	233	1	antić	antić	PROPN
fueconorg-3007	233	2	,	,	PUNCT
fueconorg-3007	233	3	lj	lj	PROPN
fueconorg-3007	233	4	.	.	PROPN
fueconorg-3007	233	5	&	&	CCONJ
fueconorg-3007	233	6	novićević	novićević	PROPN
fueconorg-3007	233	7	ĉeĉević	ĉeĉević	PROPN
fueconorg-3007	233	8	,	,	PUNCT
fueconorg-3007	233	9	b.	b.	PROPN
fueconorg-3007	233	10	(	(	PUNCT
fueconorg-3007	233	11	2016	2016	NUM
fueconorg-3007	233	12	)	)	PUNCT
fueconorg-3007	233	13	.	.	PUNCT
fueconorg-3007	234	1	time	time	NOUN
fueconorg-3007	234	2	drive	drive	NOUN
fueconorg-3007	234	3	activity	activity	NOUN
fueconorg-3007	234	4	based	base	VERB
fueconorg-3007	234	5	costing	cost	VERB
fueconorg-3007	234	6	in	in	ADP
fueconorg-3007	234	7	hospitality	hospitality	NOUN
fueconorg-3007	234	8	enterprises	enterprise	NOUN
fueconorg-3007	234	9	.	.	PUNCT
fueconorg-3007	235	1	in	in	ADP
fueconorg-3007	235	2	:	:	PUNCT
fueconorg-3007	235	3	(	(	PUNCT
fueconorg-3007	235	4	editorial	editorial	NOUN
fueconorg-3007	235	5	board	board	NOUN
fueconorg-3007	235	6	)	)	PUNCT
fueconorg-3007	235	7	,	,	PUNCT
fueconorg-3007	235	8	international	international	ADJ
fueconorg-3007	235	9	thematic	thematic	ADJ
fueconorg-3007	235	10	monograph	monograph	NOUN
fueconorg-3007	235	11	–	–	PUNCT
fueconorg-3007	235	12	thematic	thematic	ADJ
fueconorg-3007	235	13	proceedings	proceeding	NOUN
fueconorg-3007	235	14	:	:	PUNCT
fueconorg-3007	235	15	modern	modern	ADJ
fueconorg-3007	235	16	management	management	NOUN
fueconorg-3007	235	17	tools	tool	NOUN
fueconorg-3007	235	18	and	and	CCONJ
fueconorg-3007	235	19	economy	economy	NOUN
fueconorg-3007	235	20	of	of	ADP
fueconorg-3007	235	21	tourism	tourism	NOUN
fueconorg-3007	235	22	sector	sector	NOUN
fueconorg-3007	235	23	in	in	ADP
fueconorg-3007	235	24	present	present	ADJ
fueconorg-3007	235	25	era	era	NOUN
fueconorg-3007	235	26	(	(	PUNCT
fueconorg-3007	235	27	pp	pp	ADJ
fueconorg-3007	235	28	.	.	PUNCT
fueconorg-3007	236	1	302	302	NUM
fueconorg-3007	236	2	-	-	SYM
fueconorg-3007	236	3	316	316	NUM
fueconorg-3007	236	4	)	)	PUNCT
fueconorg-3007	236	5	.	.	PUNCT
fueconorg-3007	237	1	beograd	beograd	PROPN
fueconorg-3007	237	2	:	:	PUNCT
fueconorg-3007	238	1	udekom	udekom	PROPN
fueconorg-3007	238	2	.	.	PUNCT
fueconorg-3007	239	1	antić	antić	PROPN
fueconorg-3007	239	2	,	,	PUNCT
fueconorg-3007	239	3	lj	lj	PROPN
fueconorg-3007	239	4	.	.	PROPN
fueconorg-3007	239	5	&	&	CCONJ
fueconorg-3007	239	6	sekulić	sekulić	PROPN
fueconorg-3007	239	7	,	,	PUNCT
fueconorg-3007	239	8	v.	v.	PROPN
fueconorg-3007	239	9	(	(	PUNCT
fueconorg-3007	239	10	2008	2008	NUM
fueconorg-3007	239	11	)	)	PUNCT
fueconorg-3007	239	12	.	.	PUNCT
fueconorg-3007	240	1	savremeni	savremeni	PROPN
fueconorg-3007	240	2	koncepti	koncepti	PROPN
fueconorg-3007	240	3	obraĉuna	obraĉuna	PROPN
fueconorg-3007	240	4	i	i	PRON
fueconorg-3007	241	1	upravljanja	upravljanja	PROPN
fueconorg-3007	242	1	troškovima	troškovima	PROPN
fueconorg-3007	243	1	u	u	PROPN
fueconorg-3007	243	2	funkciji	funkciji	PROPN
fueconorg-3007	243	3	oĉuvanja	oĉuvanja	VERB
fueconorg-3007	243	4	konkurentske	konkurentske	PROPN
fueconorg-3007	243	5	prednosti	prednosti	NOUN
fueconorg-3007	244	1	[	[	X
fueconorg-3007	244	2	modern	modern	ADJ
fueconorg-3007	244	3	concepts	concept	NOUN
fueconorg-3007	244	4	of	of	ADP
fueconorg-3007	244	5	cost	cost	NOUN
fueconorg-3007	244	6	accounting	accounting	NOUN
fueconorg-3007	244	7	and	and	CCONJ
fueconorg-3007	244	8	management	management	NOUN
fueconorg-3007	244	9	with	with	ADP
fueconorg-3007	244	10	a	a	DET
fueconorg-3007	244	11	purpose	purpose	NOUN
fueconorg-3007	244	12	of	of	ADP
fueconorg-3007	244	13	preserving	preserve	VERB
fueconorg-3007	244	14	the	the	DET
fueconorg-3007	244	15	competitive	competitive	ADJ
fueconorg-3007	244	16	advantage	advantage	NOUN
fueconorg-3007	244	17	]	]	PUNCT
fueconorg-3007	244	18	.	.	PUNCT
fueconorg-3007	245	1	u	u	NOUN
fueconorg-3007	245	2	:	:	PUNCT
fueconorg-3007	245	3	stanković	stanković	PROPN
fueconorg-3007	245	4	,	,	PUNCT
fueconorg-3007	245	5	lj	lj	PROPN
fueconorg-3007	245	6	(	(	PUNCT
fueconorg-3007	245	7	ed	ed	NOUN
fueconorg-3007	245	8	.	.	PUNCT
fueconorg-3007	245	9	)	)	PUNCT
fueconorg-3007	245	10	,	,	PUNCT
fueconorg-3007	245	11	tematski	tematski	PROPN
fueconorg-3007	245	12	zbornik	zbornik	X
fueconorg-3007	245	13	radova	radova	PROPN
fueconorg-3007	245	14	„	„	PUNCT
fueconorg-3007	245	15	razvijanje	razvijanje	ADJ
fueconorg-3007	245	16	konkurentske	konkurentske	ADJ
fueconorg-3007	245	17	prednosti	prednosti	NOUN
fueconorg-3007	245	18	u	u	PROPN
fueconorg-3007	245	19	srbiji	srbiji	PROPN
fueconorg-3007	245	20	u	u	PROPN
fueconorg-3007	245	21	uslovima	uslovima	PROPN
fueconorg-3007	245	22	evropskih	evropskih	PROPN
fueconorg-3007	245	23	integracijaknjiga	integracijaknjiga	PROPN
fueconorg-3007	246	1	2	2	NUM
fueconorg-3007	246	2	“	"	PUNCT
fueconorg-3007	246	3	(	(	PUNCT
fueconorg-3007	246	4	pp	pp	ADJ
fueconorg-3007	246	5	.	.	PUNCT
fueconorg-3007	247	1	147	147	NUM
fueconorg-3007	247	2	-	-	SYM
fueconorg-3007	247	3	162	162	NUM
fueconorg-3007	247	4	.	.	PUNCT
fueconorg-3007	247	5	)	)	PUNCT
fueconorg-3007	247	6	.	.	PUNCT
fueconorg-3007	248	1	niš	niš	PROPN
fueconorg-3007	248	2	:	:	PUNCT
fueconorg-3007	248	3	ekonomski	ekonomski	PROPN
fueconorg-3007	248	4	fakultet	fakultet	PROPN
fueconorg-3007	248	5	.	.	PUNCT
fueconorg-3007	249	1	antić	antić	PROPN
fueconorg-3007	249	2	,	,	PUNCT
fueconorg-3007	249	3	lj	lj	PROPN
fueconorg-3007	249	4	.	.	PUNCT
fueconorg-3007	249	5	(	(	PUNCT
fueconorg-3007	249	6	2003	2003	NUM
fueconorg-3007	249	7	)	)	PUNCT
fueconorg-3007	249	8	.	.	PUNCT
fueconorg-3007	250	1	obraĉun	obraĉun	PROPN
fueconorg-3007	250	2	troškova	troškova	PROPN
fueconorg-3007	251	1	po	po	PROPN
fueconorg-3007	251	2	aktivnostima	aktivnostima	VERB
fueconorg-3007	252	1	[	[	X
fueconorg-3007	252	2	activity	activity	NOUN
fueconorg-3007	252	3	based	base	VERB
fueconorg-3007	252	4	costing	cost	VERB
fueconorg-3007	252	5	]	]	PUNCT
fueconorg-3007	252	6	.	.	PUNCT
fueconorg-3007	253	1	računovodstvo	računovodstvo	PROPN
fueconorg-3007	253	2	i	i	PRON
fueconorg-3007	253	3	menadžment	menadžment	VERB
fueconorg-3007	253	4	u	u	NOUN
fueconorg-3007	253	5	novom	novom	ADJ
fueconorg-3007	253	6	poslovnom	poslovnom	NOUN
fueconorg-3007	253	7	okruženju	okruženju	NOUN
fueconorg-3007	253	8	,	,	PUNCT
fueconorg-3007	253	9	zbornik	zbornik	X
fueconorg-3007	253	10	radova	radova	PROPN
fueconorg-3007	253	11	sa	sa	PROPN
fueconorg-3007	253	12	xxxiv	xxxiv	PROPN
fueconorg-3007	254	1	simpozijuma	simpozijuma	PROPN
fueconorg-3007	254	2	saveza	saveza	INTJ
fueconorg-3007	254	3	računovođa	računovođa	NOUN
fueconorg-3007	255	1	i	i	PRON
fueconorg-3007	255	2	revizora	revizora	VERB
fueconorg-3007	255	3	republike	republike	PROPN
fueconorg-3007	255	4	srbije	srbije	PROPN
fueconorg-3007	255	5	,	,	PUNCT
fueconorg-3007	255	6	277	277	NUM
fueconorg-3007	255	7	-	-	SYM
fueconorg-3007	255	8	288	288	NUM
fueconorg-3007	255	9	.	.	PUNCT
fueconorg-3007	256	1	suitability	suitability	NOUN
fueconorg-3007	256	2	of	of	ADP
fueconorg-3007	256	3	activitybased	activitybase	VERB
fueconorg-3007	256	4	costing	cost	VERB
fueconorg-3007	256	5	for	for	ADP
fueconorg-3007	256	6	lean	lean	ADJ
fueconorg-3007	256	7	business	business	NOUN
fueconorg-3007	256	8	concept	concept	NOUN
fueconorg-3007	256	9	319	319	NUM
fueconorg-3007	256	10	chen	chen	PROPN
fueconorg-3007	256	11	,	,	PUNCT
fueconorg-3007	256	12	h.	h.	PROPN
fueconorg-3007	256	13	&	&	CCONJ
fueconorg-3007	256	14	taylor	taylor	PROPN
fueconorg-3007	256	15	,	,	PUNCT
fueconorg-3007	256	16	r.	r.	PROPN
fueconorg-3007	256	17	(	(	PUNCT
fueconorg-3007	256	18	2009	2009	NUM
fueconorg-3007	256	19	)	)	PUNCT
fueconorg-3007	256	20	.	.	PUNCT
fueconorg-3007	257	1	exploring	explore	VERB
fueconorg-3007	257	2	the	the	DET
fueconorg-3007	257	3	impact	impact	NOUN
fueconorg-3007	257	4	of	of	ADP
fueconorg-3007	257	5	lean	lean	ADJ
fueconorg-3007	257	6	management	management	NOUN
fueconorg-3007	257	7	on	on	ADP
fueconorg-3007	257	8	innovation	innovation	NOUN
fueconorg-3007	257	9	capability	capability	NOUN
fueconorg-3007	257	10	,	,	PUNCT
fueconorg-3007	257	11	retrieved	retrieve	VERB
fueconorg-3007	257	12	from	from	ADP
fueconorg-3007	257	13	:	:	PUNCT
fueconorg-3007	257	14	http://www.d.umn.edu/~rdtaylor/p10.pdf	http://www.d.umn.edu/~rdtaylor/p10.pdf	PROPN
fueconorg-3007	257	15	,	,	PUNCT
fueconorg-3007	257	16	accessed	access	VERB
fueconorg-3007	257	17	on	on	ADP
fueconorg-3007	257	18	april	april	PROPN
fueconorg-3007	257	19	2015	2015	NUM
fueconorg-3007	257	20	.	.	PUNCT
fueconorg-3007	258	1	cokins	cokin	NOUN
fueconorg-3007	258	2	,	,	PUNCT
fueconorg-3007	258	3	g.	g.	PROPN
fueconorg-3007	258	4	(	(	PUNCT
fueconorg-3007	258	5	2001	2001	NUM
fueconorg-3007	258	6	)	)	PUNCT
fueconorg-3007	258	7	.	.	PUNCT
fueconorg-3007	259	1	activity	activity	NOUN
fueconorg-3007	259	2	-	-	PUNCT
fueconorg-3007	259	3	based	base	VERB
fueconorg-3007	259	4	cost	cost	NOUN
fueconorg-3007	259	5	management	management	NOUN
fueconorg-3007	259	6	–	–	PUNCT
fueconorg-3007	259	7	an	an	DET
fueconorg-3007	259	8	executives	executive	NOUN
fueconorg-3007	259	9	guide	guide	VERB
fueconorg-3007	259	10	.	.	PUNCT
fueconorg-3007	260	1	new	new	PROPN
fueconorg-3007	260	2	york	york	PROPN
fueconorg-3007	260	3	:	:	PUNCT
fueconorg-3007	260	4	john	john	PROPN
fueconorg-3007	260	5	wiley	wiley	PROPN
fueconorg-3007	260	6	&	&	CCONJ
fueconorg-3007	260	7	sons	son	NOUN
fueconorg-3007	260	8	.	.	PUNCT
fueconorg-3007	261	1	colin	colin	PROPN
fueconorg-3007	261	2	,	,	PUNCT
fueconorg-3007	261	3	d.	d.	PROPN
fueconorg-3007	261	4	(	(	PUNCT
fueconorg-3007	261	5	2003	2003	NUM
fueconorg-3007	261	6	)	)	PUNCT
fueconorg-3007	261	7	.	.	PUNCT
fueconorg-3007	262	1	cost	cost	NOUN
fueconorg-3007	262	2	and	and	CCONJ
fueconorg-3007	262	3	management	management	NOUN
fueconorg-3007	262	4	accounting	accounting	NOUN
fueconorg-3007	262	5	.	.	PUNCT
fueconorg-3007	263	1	great	great	ADJ
fueconorg-3007	263	2	britain	britain	PROPN
fueconorg-3007	263	3	:	:	PUNCT
fueconorg-3007	264	1	thomson	thomson	PROPN
fueconorg-3007	264	2	.	.	PROPN
fueconorg-3007	264	3	hilton	hilton	PROPN
fueconorg-3007	264	4	,	,	PUNCT
fueconorg-3007	264	5	r.	r.	PROPN
fueconorg-3007	264	6	(	(	PUNCT
fueconorg-3007	264	7	2009	2009	NUM
fueconorg-3007	264	8	)	)	PUNCT
fueconorg-3007	264	9	.	.	PUNCT
fueconorg-3007	265	1	managerial	managerial	ADJ
fueconorg-3007	265	2	accounting	accounting	NOUN
fueconorg-3007	265	3	.	.	PUNCT
fueconorg-3007	266	1	new	new	PROPN
fueconorg-3007	266	2	york	york	PROPN
fueconorg-3007	266	3	:	:	PUNCT
fueconorg-3007	266	4	mcgraw	mcgraw	PROPN
fueconorg-3007	266	5	-	-	PUNCT
fueconorg-3007	266	6	hill	hill	PROPN
fueconorg-3007	266	7	inc	inc	PROPN
fueconorg-3007	266	8	.	.	PROPN
fueconorg-3007	267	1	kaplan	kaplan	PROPN
fueconorg-3007	267	2	,	,	PUNCT
fueconorg-3007	267	3	r.	r.	PROPN
fueconorg-3007	267	4	&	&	CCONJ
fueconorg-3007	267	5	cooper	cooper	PROPN
fueconorg-3007	267	6	,	,	PUNCT
fueconorg-3007	267	7	r.	r.	PROPN
fueconorg-3007	267	8	(	(	PUNCT
fueconorg-3007	267	9	1998	1998	NUM
fueconorg-3007	267	10	)	)	PUNCT
fueconorg-3007	267	11	.	.	PUNCT
fueconorg-3007	268	1	cost	cost	NOUN
fueconorg-3007	268	2	&	&	CCONJ
fueconorg-3007	268	3	effect	effect	NOUN
fueconorg-3007	268	4	–	–	PUNCT
fueconorg-3007	268	5	using	use	VERB
fueconorg-3007	268	6	integrated	integrate	VERB
fueconorg-3007	268	7	cost	cost	NOUN
fueconorg-3007	268	8	systems	system	NOUN
fueconorg-3007	268	9	to	to	PART
fueconorg-3007	268	10	drive	drive	VERB
fueconorg-3007	268	11	profitability	profitability	NOUN
fueconorg-3007	268	12	and	and	CCONJ
fueconorg-3007	268	13	performance	performance	NOUN
fueconorg-3007	268	14	.	.	PUNCT
fueconorg-3007	269	1	boston	boston	PROPN
fueconorg-3007	269	2	massachusetts	massachusetts	PROPN
fueconorg-3007	269	3	:	:	PUNCT
fueconorg-3007	269	4	harvard	harvard	PROPN
fueconorg-3007	269	5	business	business	PROPN
fueconorg-3007	269	6	school	school	PROPN
fueconorg-3007	269	7	press	press	NOUN
fueconorg-3007	269	8	.	.	PUNCT
fueconorg-3007	270	1	lean	lean	ADJ
fueconorg-3007	270	2	manufacturing	manufacturing	NOUN
fueconorg-3007	270	3	and	and	CCONJ
fueconorg-3007	270	4	the	the	DET
fueconorg-3007	270	5	toyota	toyota	PROPN
fueconorg-3007	270	6	production	production	NOUN
fueconorg-3007	270	7	system	system	NOUN
fueconorg-3007	270	8	,	,	PUNCT
fueconorg-3007	270	9	retrieved	retrieve	VERB
fueconorg-3007	270	10	from	from	ADP
fueconorg-3007	270	11	:	:	PUNCT
fueconorg-3007	270	12	http://www.sae.org/manufacturing/	http://www.sae.org/manufacturing/	VERB
fueconorg-3007	270	13	lean	lean	ADJ
fueconorg-3007	270	14	/	/	SYM
fueconorg-3007	270	15	column	column	NOUN
fueconorg-3007	270	16	/	/	SYM
fueconorg-3007	270	17	leanjun01.htm	leanjun01.htm	PROPN
fueconorg-3007	270	18	,	,	PUNCT
fueconorg-3007	270	19	accessed	access	VERB
fueconorg-3007	270	20	on	on	ADP
fueconorg-3007	270	21	april	april	PROPN
fueconorg-3007	270	22	2015	2015	NUM
fueconorg-3007	270	23	.	.	PUNCT
fueconorg-3007	271	1	lean	lean	ADJ
fueconorg-3007	271	2	principles	principle	NOUN
fueconorg-3007	271	3	,	,	PUNCT
fueconorg-3007	271	4	retrieved	retrieve	VERB
fueconorg-3007	271	5	from	from	ADP
fueconorg-3007	271	6	:	:	PUNCT
fueconorg-3007	271	7	http://www.inmatech.nl/res/pdfs/leanprinciples.pdf	http://www.inmatech.nl/res/pdfs/leanprinciples.pdf	NOUN
fueconorg-3007	271	8	,	,	PUNCT
fueconorg-3007	271	9	accessed	access	VERB
fueconorg-3007	271	10	on	on	ADP
fueconorg-3007	271	11	april	april	PROPN
fueconorg-3007	271	12	2015	2015	NUM
fueconorg-3007	271	13	.	.	PUNCT
fueconorg-3007	272	1	liker	like	ADJ
fueconorg-3007	272	2	,	,	PUNCT
fueconorg-3007	272	3	j.	j.	PROPN
fueconorg-3007	272	4	&	&	CCONJ
fueconorg-3007	272	5	meier	meier	PROPN
fueconorg-3007	272	6	,	,	PUNCT
fueconorg-3007	272	7	d.	d.	PROPN
fueconorg-3007	272	8	(	(	PUNCT
fueconorg-3007	272	9	2006	2006	NUM
fueconorg-3007	272	10	)	)	PUNCT
fueconorg-3007	272	11	.	.	PUNCT
fueconorg-3007	273	1	the	the	DET
fueconorg-3007	273	2	toyota	toyota	PROPN
fueconorg-3007	273	3	way	way	NOUN
fueconorg-3007	273	4	fieldbook	fieldbook	VERB
fueconorg-3007	273	5	,	,	PUNCT
fueconorg-3007	273	6	a	a	DET
fueconorg-3007	273	7	practical	practical	ADJ
fueconorg-3007	273	8	guide	guide	NOUN
fueconorg-3007	273	9	for	for	ADP
fueconorg-3007	273	10	implementing	implement	VERB
fueconorg-3007	273	11	toyota	toyota	PROPN
fueconorg-3007	273	12	’s	’s	PART
fueconorg-3007	273	13	4	4	NUM
fueconorg-3007	273	14	ps	ps	NOUN
fueconorg-3007	273	15	.	.	PUNCT
fueconorg-3007	273	16	new	new	PROPN
fueconorg-3007	273	17	york	york	PROPN
fueconorg-3007	273	18	:	:	PUNCT
fueconorg-3007	273	19	mcgraw	mcgraw	PROPN
fueconorg-3007	273	20	-	-	PUNCT
fueconorg-3007	273	21	hill	hill	PROPN
fueconorg-3007	273	22	inc	inc	PROPN
fueconorg-3007	273	23	.	.	PROPN
fueconorg-3007	273	24	malinić	malinić	PROPN
fueconorg-3007	273	25	,	,	PUNCT
fueconorg-3007	273	26	s.	s.	PROPN
fueconorg-3007	273	27	&	&	CCONJ
fueconorg-3007	273	28	jovanović	jovanović	PROPN
fueconorg-3007	273	29	,	,	PUNCT
fueconorg-3007	273	30	d.	d.	PROPN
fueconorg-3007	273	31	(	(	PUNCT
fueconorg-3007	273	32	2011	2011	NUM
fueconorg-3007	273	33	)	)	PUNCT
fueconorg-3007	273	34	.	.	PUNCT
fueconorg-3007	274	1	implementacija	implementacija	PROPN
fueconorg-3007	274	2	integrisanih	integrisanih	PROPN
fueconorg-3007	274	3	koncepata	koncepata	PROPN
fueconorg-3007	274	4	upravljanja	upravljanja	PROPN
fueconorg-3007	274	5	troškovima	troškovima	PROPN
fueconorg-3007	274	6	u	u	PROPN
fueconorg-3007	274	7	lancu	lancu	PROPN
fueconorg-3007	274	8	nabavkestrategijski	nabavkestrategijski	PROPN
fueconorg-3007	274	9	pristup	pristup	PROPN
fueconorg-3007	274	10	tc	tc	INTJ
fueconorg-3007	275	1	i	i	PRON
fueconorg-3007	275	2	abc	abc	VERB
fueconorg-3007	276	1	[	[	X
fueconorg-3007	276	2	implementation	implementation	NOUN
fueconorg-3007	276	3	of	of	ADP
fueconorg-3007	276	4	integrated	integrated	ADJ
fueconorg-3007	276	5	cost	cost	NOUN
fueconorg-3007	276	6	management	management	NOUN
fueconorg-3007	276	7	concepts	concept	NOUN
fueconorg-3007	276	8	in	in	ADP
fueconorg-3007	276	9	the	the	DET
fueconorg-3007	276	10	supply	supply	NOUN
fueconorg-3007	276	11	chain	chain	NOUN
fueconorg-3007	276	12	strategic	strategic	ADJ
fueconorg-3007	276	13	approach	approach	NOUN
fueconorg-3007	276	14	to	to	ADP
fueconorg-3007	276	15	tc	tc	NOUN
fueconorg-3007	276	16	and	and	CCONJ
fueconorg-3007	276	17	abc	abc	PROPN
fueconorg-3007	276	18	]	]	PUNCT
fueconorg-3007	276	19	.	.	PUNCT
fueconorg-3007	277	1	računovodstvo	računovodstvo	PROPN
fueconorg-3007	277	2	,	,	PUNCT
fueconorg-3007	277	3	55	55	NUM
fueconorg-3007	277	4	(	(	PUNCT
fueconorg-3007	277	5	11	11	NUM
fueconorg-3007	277	6	-	-	SYM
fueconorg-3007	277	7	12	12	NUM
fueconorg-3007	277	8	)	)	PUNCT
fueconorg-3007	277	9	,	,	PUNCT
fueconorg-3007	277	10	29	29	NUM
fueconorg-3007	277	11	-	-	SYM
fueconorg-3007	277	12	44	44	NUM
fueconorg-3007	277	13	.	.	PUNCT
fueconorg-3007	278	1	martin	martin	PROPN
fueconorg-3007	278	2	,	,	PUNCT
fueconorg-3007	278	3	ј	ј	PROPN
fueconorg-3007	278	4	.	.	PUNCT
fueconorg-3007	278	5	(	(	PUNCT
fueconorg-3007	278	6	2005	2005	NUM
fueconorg-3007	278	7	)	)	PUNCT
fueconorg-3007	278	8	.	.	PUNCT
fueconorg-3007	279	1	comparing	compare	VERB
fueconorg-3007	279	2	traditional	traditional	ADJ
fueconorg-3007	279	3	costing	costing	NOUN
fueconorg-3007	279	4	,	,	PUNCT
fueconorg-3007	279	5	abc	abc	PROPN
fueconorg-3007	279	6	,	,	PUNCT
fueconorg-3007	279	7	jit	jit	PROPN
fueconorg-3007	279	8	,	,	PUNCT
fueconorg-3007	279	9	and	and	CCONJ
fueconorg-3007	279	10	toc	toc	PROPN
fueconorg-3007	279	11	,	,	PUNCT
fueconorg-3007	279	12	retrieved	retrieve	VERB
fueconorg-3007	279	13	from	from	ADP
fueconorg-3007	279	14	:	:	PUNCT
fueconorg-3007	279	15	http://maaw.info/tradabcjittoc.htm	http://maaw.info/tradabcjittoc.htm	PROPN
fueconorg-3007	279	16	,	,	PUNCT
fueconorg-3007	279	17	accessed	access	VERB
fueconorg-3007	279	18	on	on	ADP
fueconorg-3007	279	19	october	october	PROPN
fueconorg-3007	279	20	2015	2015	NUM
fueconorg-3007	279	21	.	.	PUNCT
fueconorg-3007	280	1	oliver	oliver	PROPN
fueconorg-3007	280	2	,	,	PUNCT
fueconorg-3007	280	3	l.	l.	PROPN
fueconorg-3007	280	4	(	(	PUNCT
fueconorg-3007	280	5	2000	2000	NUM
fueconorg-3007	280	6	)	)	PUNCT
fueconorg-3007	280	7	.	.	PUNCT
fueconorg-3007	281	1	the	the	DET
fueconorg-3007	281	2	cost	cost	NOUN
fueconorg-3007	281	3	management	management	NOUN
fueconorg-3007	281	4	toolbox	toolbox	NOUN
fueconorg-3007	281	5	.	.	PUNCT
fueconorg-3007	282	1	new	new	PROPN
fueconorg-3007	282	2	york	york	PROPN
fueconorg-3007	282	3	:	:	PUNCT
fueconorg-3007	282	4	amacom	amacom	PROPN
fueconorg-3007	282	5	.	.	PUNCT
fueconorg-3007	283	1	rainborn	rainborn	PROPN
fueconorg-3007	283	2	,	,	PUNCT
fueconorg-3007	283	3	c.	c.	PROPN
fueconorg-3007	283	4	,	,	PUNCT
fueconorg-3007	283	5	barfield	barfield	PROPN
fueconorg-3007	283	6	,	,	PUNCT
fueconorg-3007	283	7	j.	j.	PROPN
fueconorg-3007	283	8	&	&	CCONJ
fueconorg-3007	283	9	kinney	kinney	PROPN
fueconorg-3007	283	10	,	,	PUNCT
fueconorg-3007	283	11	m.	m.	NOUN
fueconorg-3007	283	12	(	(	PUNCT
fueconorg-3007	283	13	1996	1996	NUM
fueconorg-3007	283	14	)	)	PUNCT
fueconorg-3007	283	15	.	.	PUNCT
fueconorg-3007	284	1	managerial	managerial	ADJ
fueconorg-3007	284	2	accounting	accounting	NOUN
fueconorg-3007	284	3	.	.	PUNCT
fueconorg-3007	285	1	saint	saint	PROPN
fueconorg-3007	285	2	paul	paul	PROPN
fueconorg-3007	285	3	:	:	PUNCT
fueconorg-3007	285	4	west	west	PROPN
fueconorg-3007	285	5	publishing	publish	VERB
fueconorg-3007	285	6	company	company	NOUN
fueconorg-3007	285	7	.	.	PUNCT
fueconorg-3007	286	1	salehi	salehi	PROPN
fueconorg-3007	286	2	,	,	PUNCT
fueconorg-3007	286	3	f.	f.	PROPN
fueconorg-3007	286	4	&	&	CCONJ
fueconorg-3007	286	5	yaghtin	yaghtin	PROPN
fueconorg-3007	286	6	,	,	PUNCT
fueconorg-3007	286	7	a.	a.	NOUN
fueconorg-3007	286	8	(	(	PUNCT
fueconorg-3007	286	9	2015	2015	NUM
fueconorg-3007	286	10	)	)	PUNCT
fueconorg-3007	286	11	.	.	PUNCT
fueconorg-3007	287	1	action	action	NOUN
fueconorg-3007	287	2	research	research	NOUN
fueconorg-3007	287	3	innovation	innovation	NOUN
fueconorg-3007	287	4	cycle	cycle	NOUN
fueconorg-3007	287	5	:	:	PUNCT
fueconorg-3007	287	6	lean	lean	ADJ
fueconorg-3007	287	7	thinking	thinking	NOUN
fueconorg-3007	287	8	as	as	ADP
fueconorg-3007	287	9	a	a	DET
fueconorg-3007	287	10	transformational	transformational	ADJ
fueconorg-3007	287	11	system	system	NOUN
fueconorg-3007	287	12	.	.	PUNCT
fueconorg-3007	288	1	3rd	3rd	ADJ
fueconorg-3007	288	2	international	international	ADJ
fueconorg-3007	288	3	conference	conference	NOUN
fueconorg-3007	288	4	on	on	ADP
fueconorg-3007	288	5	leadership	leadership	NOUN
fueconorg-3007	288	6	,	,	PUNCT
fueconorg-3007	288	7	technology	technology	NOUN
fueconorg-3007	288	8	and	and	CCONJ
fueconorg-3007	288	9	innovation	innovation	NOUN
fueconorg-3007	288	10	management	management	NOUN
fueconorg-3007	288	11	,	,	PUNCT
fueconorg-3007	288	12	293	293	NUM
fueconorg-3007	288	13	-	-	SYM
fueconorg-3007	288	14	302	302	NUM
fueconorg-3007	288	15	.	.	PUNCT
fueconorg-3007	289	1	turney	turney	PROPN
fueconorg-3007	289	2	,	,	PUNCT
fueconorg-3007	289	3	p.	p.	NOUN
fueconorg-3007	289	4	(	(	PUNCT
fueconorg-3007	289	5	1997	1997	NUM
fueconorg-3007	289	6	)	)	PUNCT
fueconorg-3007	289	7	.	.	PUNCT
fueconorg-3007	290	1	activity	activity	NOUN
fueconorg-3007	290	2	based	base	VERB
fueconorg-3007	290	3	costing	costing	NOUN
fueconorg-3007	290	4	:	:	PUNCT
fueconorg-3007	290	5	the	the	DET
fueconorg-3007	290	6	performance	performance	NOUN
fueconorg-3007	290	7	breakthrough	breakthrough	NOUN
fueconorg-3007	290	8	.	.	PUNCT
fueconorg-3007	291	1	london	london	PROPN
fueconorg-3007	291	2	:	:	PUNCT
fueconorg-3007	291	3	kogan	kogan	PROPN
fueconorg-3007	291	4	page	page	PROPN
fueconorg-3007	291	5	limited	limit	VERB
fueconorg-3007	291	6	.	.	PUNCT
fueconorg-3007	292	1	weygandt	weygandt	PROPN
fueconorg-3007	292	2	,	,	PUNCT
fueconorg-3007	292	3	j	j	PROPN
fueconorg-3007	292	4	,	,	PUNCT
fueconorg-3007	292	5	kimmel	kimmel	PROPN
fueconorg-3007	292	6	,	,	PUNCT
fueconorg-3007	292	7	p.	p.	PROPN
fueconorg-3007	292	8	&	&	CCONJ
fueconorg-3007	292	9	kieso	kieso	PROPN
fueconorg-3007	292	10	d.	d.	PROPN
fueconorg-3007	292	11	(	(	PUNCT
fueconorg-3007	292	12	2008	2008	NUM
fueconorg-3007	292	13	)	)	PUNCT
fueconorg-3007	292	14	.	.	PUNCT
fueconorg-3007	293	1	managerial	managerial	ADJ
fueconorg-3007	293	2	accounting	accounting	NOUN
fueconorg-3007	293	3	.	.	PUNCT
fueconorg-3007	294	1	new	new	PROPN
fueconorg-3007	294	2	jersey	jersey	PROPN
fueconorg-3007	294	3	:	:	PUNCT
fueconorg-3007	294	4	john	john	PROPN
fueconorg-3007	294	5	wiley	wiley	PROPN
fueconorg-3007	294	6	&	&	CCONJ
fueconorg-3007	294	7	sons	son	NOUN
fueconorg-3007	294	8	.	.	PUNCT
fueconorg-3007	295	1	womack	womack	PROPN
fueconorg-3007	295	2	,	,	PUNCT
fueconorg-3007	295	3	j.	j.	PROPN
fueconorg-3007	295	4	p.	p.	PROPN
fueconorg-3007	295	5	&	&	CCONJ
fueconorg-3007	295	6	jones	jones	PROPN
fueconorg-3007	295	7	,	,	PUNCT
fueconorg-3007	295	8	d.	d.	PROPN
fueconorg-3007	295	9	t.	t.	PROPN
fueconorg-3007	295	10	(	(	PUNCT
fueconorg-3007	295	11	1994	1994	NUM
fueconorg-3007	295	12	)	)	PUNCT
fueconorg-3007	295	13	.	.	PUNCT
fueconorg-3007	296	1	from	from	ADP
fueconorg-3007	296	2	lean	lean	ADJ
fueconorg-3007	296	3	production	production	NOUN
fueconorg-3007	296	4	to	to	ADP
fueconorg-3007	296	5	the	the	DET
fueconorg-3007	296	6	lean	lean	ADJ
fueconorg-3007	296	7	enterprise	enterprise	NOUN
fueconorg-3007	296	8	.	.	PUNCT
fueconorg-3007	297	1	harvard	harvard	PROPN
fueconorg-3007	297	2	business	business	PROPN
fueconorg-3007	297	3	review	review	PROPN
fueconorg-3007	297	4	,	,	PUNCT
fueconorg-3007	297	5	(	(	PUNCT
fueconorg-3007	297	6	march	march	PROPN
fueconorg-3007	297	7	-	-	PUNCT
fueconorg-3007	297	8	april	april	PROPN
fueconorg-3007	297	9	)	)	PUNCT
fueconorg-3007	297	10	,	,	PUNCT
fueconorg-3007	297	11	93	93	NUM
fueconorg-3007	297	12	-	-	SYM
fueconorg-3007	297	13	103	103	NUM
fueconorg-3007	297	14	.	.	PUNCT
fueconorg-3007	298	1	womack	womack	PROPN
fueconorg-3007	298	2	,	,	PUNCT
fueconorg-3007	298	3	j.	j.	PROPN
fueconorg-3007	298	4	p.	p.	PROPN
fueconorg-3007	298	5	&	&	CCONJ
fueconorg-3007	298	6	jones	jones	PROPN
fueconorg-3007	298	7	,	,	PUNCT
fueconorg-3007	298	8	d.	d.	PROPN
fueconorg-3007	298	9	t.	t.	PROPN
fueconorg-3007	298	10	(	(	PUNCT
fueconorg-3007	298	11	2003	2003	NUM
fueconorg-3007	298	12	)	)	PUNCT
fueconorg-3007	298	13	.	.	PUNCT
fueconorg-3007	299	1	lean	lean	ADJ
fueconorg-3007	299	2	thinking	thinking	NOUN
fueconorg-3007	299	3	,	,	PUNCT
fueconorg-3007	299	4	banish	banish	VERB
fueconorg-3007	299	5	waste	waste	NOUN
fueconorg-3007	299	6	and	and	CCONJ
fueconorg-3007	299	7	create	create	VERB
fueconorg-3007	299	8	wealth	wealth	NOUN
fueconorg-3007	299	9	in	in	ADP
fueconorg-3007	299	10	your	your	PRON
fueconorg-3007	299	11	corporation	corporation	NOUN
fueconorg-3007	299	12	.	.	PUNCT
fueconorg-3007	300	1	uk	uk	PROPN
fueconorg-3007	300	2	:	:	PUNCT
fueconorg-3007	300	3	simon	simon	PROPN
fueconorg-3007	300	4	&	&	CCONJ
fueconorg-3007	300	5	schuster	schuster	PROPN
fueconorg-3007	300	6	.	.	PUNCT
fueconorg-3007	301	1	podobnost	podobnost	PROPN
fueconorg-3007	301	2	obračuna	obračuna	PROPN
fueconorg-3007	301	3	troškova	troškova	PROPN
fueconorg-3007	301	4	po	po	PROPN
fueconorg-3007	301	5	aktivnostima	aktivnostima	VERB
fueconorg-3007	301	6	za	za	PROPN
fueconorg-3007	301	7	lean	lean	ADJ
fueconorg-3007	301	8	koncept	koncept	PROPN
fueconorg-3007	301	9	poslovanja	poslovanja	PROPN
fueconorg-3007	301	10	lean	lean	ADJ
fueconorg-3007	301	11	koncept	koncept	PROPN
fueconorg-3007	301	12	poslovanja	poslovanja	PROPN
fueconorg-3007	301	13	karakteriše	karakteriše	PROPN
fueconorg-3007	301	14	se	se	PROPN
fueconorg-3007	301	15	obezbeđivanjem	obezbeđivanjem	PROPN
fueconorg-3007	301	16	zahtevane	zahtevane	PROPN
fueconorg-3007	301	17	vrednosti	vrednosti	PROPN
fueconorg-3007	301	18	od	od	PROPN
fueconorg-3007	301	19	strane	strane	PROPN
fueconorg-3007	301	20	potrošača	potrošača	PROPN
fueconorg-3007	301	21	,	,	PUNCT
fueconorg-3007	301	22	brzom	brzom	VERB
fueconorg-3007	301	23	isporukom	isporukom	ADJ
fueconorg-3007	301	24	proizvoda	proizvoda	NOUN
fueconorg-3007	301	25	,	,	PUNCT
fueconorg-3007	302	1	eliminisanjem	eliminisanjem	PROPN
fueconorg-3007	302	2	svih	svih	PROPN
fueconorg-3007	302	3	oblika	oblika	PROPN
fueconorg-3007	302	4	gubitaka	gubitaka	PROPN
fueconorg-3007	302	5	kako	kako	PROPN
fueconorg-3007	302	6	iz	iz	PROPN
fueconorg-3007	302	7	proizvodnog	proizvodnog	PROPN
fueconorg-3007	302	8	tako	tako	PROPN
fueconorg-3007	303	1	i	i	PRON
fueconorg-3007	303	2	iz	iz	INTJ
fueconorg-3007	303	3	svih	svih	PROPN
fueconorg-3007	303	4	poslovnih	poslovnih	PROPN
fueconorg-3007	303	5	procesa	procesa	PROPN
fueconorg-3007	303	6	u	u	PROPN
fueconorg-3007	303	7	preduzeću	preduzeću	PROPN
fueconorg-3007	303	8	.	.	PUNCT
fueconorg-3007	304	1	da	da	PROPN
fueconorg-3007	304	2	bi	bi	PROPN
fueconorg-3007	304	3	uspešno	uspešno	ADJ
fueconorg-3007	304	4	odgovorili	odgovorili	NOUN
fueconorg-3007	304	5	na	na	PROPN
fueconorg-3007	304	6	ovakve	ovakve	PROPN
fueconorg-3007	304	7	zahteve	zahteve	PROPN
fueconorg-3007	304	8	menadžerima	menadžerima	PROPN
fueconorg-3007	304	9	preduzeća	preduzeća	PROPN
fueconorg-3007	304	10	potrebna	potrebna	PROPN
fueconorg-3007	304	11	je	je	PROPN
fueconorg-3007	304	12	odgovarajuća	odgovarajuća	PROPN
fueconorg-3007	304	13	informaciona	informaciona	PROPN
fueconorg-3007	304	14	osnova	osnova	PROPN
fueconorg-3007	304	15	.	.	PUNCT
fueconorg-3007	305	1	jedna	jedna	PROPN
fueconorg-3007	305	2	od	od	PROPN
fueconorg-3007	305	3	mogućih	mogućih	PROPN
fueconorg-3007	305	4	informacionih	informacionih	PROPN
fueconorg-3007	305	5	osnova	osnova	PROPN
fueconorg-3007	305	6	jeste	jeste	PROPN
fueconorg-3007	305	7	obračun	obračun	PROPN
fueconorg-3007	305	8	troškova	troškova	PROPN
fueconorg-3007	305	9	po	po	PROPN
fueconorg-3007	305	10	aktivnostima	aktivnostima	PROPN
fueconorg-3007	305	11	.	.	PUNCT
fueconorg-3007	306	1	u	u	PROPN
fueconorg-3007	306	2	radu	radu	PROPN
fueconorg-3007	306	3	se	se	PROPN
fueconorg-3007	306	4	obrađuje	obrađuje	PROPN
fueconorg-3007	306	5	problematika	problematika	PROPN
fueconorg-3007	306	6	primene	primene	PROPN
fueconorg-3007	306	7	i	i	PRON
fueconorg-3007	306	8	podobnosti	podobnosti	PROPN
fueconorg-3007	306	9	obračuna	obračuna	PROPN
fueconorg-3007	306	10	troškova	troškova	PROPN
fueconorg-3007	306	11	po	po	PROPN
fueconorg-3007	306	12	aktivnostima	aktivnostima	VERB
fueconorg-3007	306	13	za	za	PROPN
fueconorg-3007	306	14	lean	lean	ADJ
fueconorg-3007	306	15	koncept	koncept	PROPN
fueconorg-3007	306	16	poslovanja	poslovanja	PROPN
fueconorg-3007	306	17	.	.	PUNCT
fueconorg-3007	307	1	kljuĉne	kljuĉne	PROPN
fueconorg-3007	307	2	reĉi	reĉi	PROPN
fueconorg-3007	307	3	:	:	PUNCT
fueconorg-3007	307	4	lean	lean	ADJ
fueconorg-3007	307	5	koncept	koncept	PROPN
fueconorg-3007	307	6	,	,	PUNCT
fueconorg-3007	307	7	obračun	obračun	PROPN
fueconorg-3007	307	8	troškova	troškova	PROPN
fueconorg-3007	307	9	po	po	PROPN
fueconorg-3007	307	10	aktivnostima	aktivnostima	PROPN
fueconorg-3007	307	11	,	,	PUNCT
fueconorg-3007	307	12	eliminisanje	eliminisanje	PROPN
fueconorg-3007	307	13	gubitaka	gubitaka	PROPN
fueconorg-3007	307	14	,	,	PUNCT
fueconorg-3007	307	15	merenje	merenje	VERB
fueconorg-3007	307	16	performansi	performansi	NOUN