id	sid	tid	token	lemma	pos
fbem-15417	1	1	frontiers	frontier	NOUN
fbem-15417	1	2	in	in	ADP
fbem-15417	1	3	business	business	NOUN
fbem-15417	1	4	,	,	PUNCT
fbem-15417	1	5	economics	economic	NOUN
fbem-15417	1	6	and	and	CCONJ
fbem-15417	1	7	management	management	NOUN
fbem-15417	1	8	issn	issn	PROPN
fbem-15417	1	9	:	:	PUNCT
fbem-15417	1	10	2766	2766	NUM
fbem-15417	1	11	-	-	PUNCT
fbem-15417	1	12	824x	824x	NUM
fbem-15417	1	13	|	|	ADJ
fbem-15417	1	14	vol	vol	NOUN
fbem-15417	1	15	.	.	PROPN
fbem-15417	1	16	12	12	NUM
fbem-15417	1	17	,	,	PUNCT
fbem-15417	1	18	no	no	INTJ
fbem-15417	1	19	.	.	NOUN
fbem-15417	1	20	3	3	NUM
fbem-15417	1	21	,	,	PUNCT
fbem-15417	1	22	2023	2023	NUM
fbem-15417	1	23	219	219	NUM
fbem-15417	1	24	cost	cost	NOUN
fbem-15417	1	25	control	control	NOUN
fbem-15417	1	26	of	of	ADP
fbem-15417	1	27	“	"	PUNCT
fbem-15417	1	28	j	j	PROPN
fbem-15417	1	29	”	"	PUNCT
fbem-15417	1	30	metallurgical	metallurgical	ADJ
fbem-15417	1	31	products	product	NOUN
fbem-15417	1	32	based	base	VERB
fbem-15417	1	33	on	on	ADP
fbem-15417	1	34	job	job	NOUN
fbem-15417	1	35	analysis	analysis	NOUN
fbem-15417	1	36	cong	cong	NOUN
fbem-15417	1	37	zheng1	zheng1	NOUN
fbem-15417	1	38	,	,	PUNCT
fbem-15417	1	39	*	*	PUNCT
fbem-15417	1	40	,	,	PUNCT
fbem-15417	1	41	yangchen	yangchen	ADV
fbem-15417	1	42	fu2	fu2	PROPN
fbem-15417	1	43	,	,	PUNCT
fbem-15417	1	44	a	a	DET
fbem-15417	1	45	,	,	PUNCT
fbem-15417	1	46	yuanyuan	yuanyuan	PROPN
fbem-15417	1	47	gao3	gao3	PROPN
fbem-15417	1	48	,	,	PUNCT
fbem-15417	1	49	b	b	PROPN
fbem-15417	1	50	,	,	PUNCT
fbem-15417	1	51	xia	xia	PROPN
fbem-15417	1	52	liu4	liu4	PROPN
fbem-15417	1	53	,	,	PUNCT
fbem-15417	1	54	c	c	PROPN
fbem-15417	1	55	1henan	1henan	NUM
fbem-15417	1	56	polytechnic	polytechnic	ADJ
fbem-15417	1	57	university	university	NOUN
fbem-15417	1	58	,	,	PUNCT
fbem-15417	1	59	china	china	PROPN
fbem-15417	1	60	2lanzhou	2lanzhou	NUM
fbem-15417	1	61	wanli	wanli	PROPN
fbem-15417	1	62	aviation	aviation	PROPN
fbem-15417	1	63	electromechanical	electromechanical	PROPN
fbem-15417	1	64	co.	co.	PROPN
fbem-15417	1	65	,ltd	,ltd	PROPN
fbem-15417	1	66	,	,	PUNCT
fbem-15417	1	67	china	china	PROPN
fbem-15417	1	68	3lanzhou	3lanzhou	NUM
fbem-15417	1	69	wanli	wanli	PROPN
fbem-15417	1	70	aviation	aviation	PROPN
fbem-15417	1	71	electromechanical	electromechanical	PROPN
fbem-15417	1	72	co.	co.	PROPN
fbem-15417	1	73	,ltd	,ltd	PROPN
fbem-15417	1	74	,	,	PUNCT
fbem-15417	1	75	china	china	PROPN
fbem-15417	1	76	4lanzhou	4lanzhou	NUM
fbem-15417	1	77	flight	flight	PROPN
fbem-15417	1	78	control	control	PROPN
fbem-15417	1	79	co.	co.	PROPN
fbem-15417	1	80	,	,	PUNCT
fbem-15417	1	81	ltd	ltd	PROPN
fbem-15417	1	82	,	,	PUNCT
fbem-15417	1	83	china	china	PROPN
fbem-15417	1	84	*	*	PUNCT
fbem-15417	1	85	corresponding	correspond	VERB
fbem-15417	1	86	author	author	NOUN
fbem-15417	1	87	:	:	PUNCT
fbem-15417	1	88	515864416@qq.com	515864416@qq.com	NUM
fbem-15417	1	89	,	,	PUNCT
fbem-15417	1	90	axltmdfd@163.com	axltmdfd@163.com	PROPN
fbem-15417	1	91	,	,	PUNCT
fbem-15417	1	92	b2123535041@qq.com	b2123535041@qq.com	PROPN
fbem-15417	1	93	,	,	PUNCT
fbem-15417	1	94	c2282604216@qq.com	c2282604216@qq.com	PROPN
fbem-15417	1	95	abstract	abstract	NOUN
fbem-15417	1	96	:	:	PUNCT
fbem-15417	1	97	compared	compare	VERB
fbem-15417	1	98	with	with	ADP
fbem-15417	1	99	traditional	traditional	ADJ
fbem-15417	1	100	costing	costing	NOUN
fbem-15417	1	101	,	,	PUNCT
fbem-15417	1	102	activity	activity	NOUN
fbem-15417	1	103	-	-	PUNCT
fbem-15417	1	104	based	base	VERB
fbem-15417	1	105	costing	cost	VERB
fbem-15417	1	106	calculates	calculate	NOUN
fbem-15417	1	107	costs	cost	VERB
fbem-15417	1	108	down	down	ADP
fbem-15417	1	109	to	to	ADP
fbem-15417	1	110	the	the	DET
fbem-15417	1	111	activity	activity	NOUN
fbem-15417	1	112	level	level	NOUN
fbem-15417	1	113	,	,	PUNCT
fbem-15417	1	114	which	which	PRON
fbem-15417	1	115	is	be	AUX
fbem-15417	1	116	more	more	ADV
fbem-15417	1	117	accurate	accurate	ADJ
fbem-15417	1	118	than	than	ADP
fbem-15417	1	119	traditional	traditional	ADJ
fbem-15417	1	120	costing	costing	NOUN
fbem-15417	1	121	.	.	PUNCT
fbem-15417	2	1	in	in	ADP
fbem-15417	2	2	the	the	DET
fbem-15417	2	3	process	process	NOUN
fbem-15417	2	4	of	of	ADP
fbem-15417	2	5	cost	cost	NOUN
fbem-15417	2	6	control	control	NOUN
fbem-15417	2	7	,	,	PUNCT
fbem-15417	2	8	activity	activity	NOUN
fbem-15417	2	9	-	-	PUNCT
fbem-15417	2	10	based	base	VERB
fbem-15417	2	11	costing	costing	NOUN
fbem-15417	2	12	can	can	AUX
fbem-15417	2	13	analyze	analyze	VERB
fbem-15417	2	14	the	the	DET
fbem-15417	2	15	cost	cost	NOUN
fbem-15417	2	16	drivers	driver	NOUN
fbem-15417	2	17	of	of	ADP
fbem-15417	2	18	each	each	DET
fbem-15417	2	19	operation	operation	NOUN
fbem-15417	2	20	and	and	CCONJ
fbem-15417	2	21	provide	provide	VERB
fbem-15417	2	22	management	management	NOUN
fbem-15417	2	23	with	with	ADP
fbem-15417	2	24	accurate	accurate	ADJ
fbem-15417	2	25	cost	cost	NOUN
fbem-15417	2	26	information	information	NOUN
fbem-15417	2	27	,	,	PUNCT
fbem-15417	2	28	so	so	SCONJ
fbem-15417	2	29	that	that	SCONJ
fbem-15417	2	30	cost	cost	NOUN
fbem-15417	2	31	control	control	NOUN
fbem-15417	2	32	is	be	AUX
fbem-15417	2	33	not	not	PART
fbem-15417	2	34	limited	limit	VERB
fbem-15417	2	35	to	to	ADP
fbem-15417	2	36	post	post	ADJ
fbem-15417	2	37	-	-	ADJ
fbem-15417	2	38	event	event	ADJ
fbem-15417	2	39	accounting	accounting	NOUN
fbem-15417	2	40	,	,	PUNCT
fbem-15417	2	41	but	but	CCONJ
fbem-15417	2	42	runs	run	VERB
fbem-15417	2	43	through	through	ADP
fbem-15417	2	44	product	product	NOUN
fbem-15417	2	45	procurement	procurement	NOUN
fbem-15417	2	46	,	,	PUNCT
fbem-15417	2	47	production	production	NOUN
fbem-15417	2	48	,	,	PUNCT
fbem-15417	2	49	assembly	assembly	NOUN
fbem-15417	2	50	,	,	PUNCT
fbem-15417	2	51	and	and	CCONJ
fbem-15417	2	52	debugging	debugging	NOUN
fbem-15417	2	53	.	.	PUNCT
fbem-15417	3	1	the	the	DET
fbem-15417	3	2	whole	whole	ADJ
fbem-15417	3	3	process	process	NOUN
fbem-15417	3	4	of	of	ADP
fbem-15417	3	5	product	product	NOUN
fbem-15417	3	6	production	production	NOUN
fbem-15417	3	7	.	.	PUNCT
fbem-15417	4	1	secondly	secondly	ADV
fbem-15417	4	2	,	,	PUNCT
fbem-15417	4	3	this	this	DET
fbem-15417	4	4	article	article	NOUN
fbem-15417	4	5	uses	use	VERB
fbem-15417	4	6	company	company	NOUN
fbem-15417	4	7	m	m	PROPN
fbem-15417	4	8	as	as	ADP
fbem-15417	4	9	a	a	DET
fbem-15417	4	10	case	case	NOUN
fbem-15417	4	11	to	to	PART
fbem-15417	4	12	analyze	analyze	VERB
fbem-15417	4	13	the	the	DET
fbem-15417	4	14	differences	difference	NOUN
fbem-15417	4	15	between	between	ADP
fbem-15417	4	16	traditional	traditional	ADJ
fbem-15417	4	17	costing	costing	NOUN
fbem-15417	4	18	and	and	CCONJ
fbem-15417	4	19	activity	activity	NOUN
fbem-15417	4	20	-	-	PUNCT
fbem-15417	4	21	based	base	VERB
fbem-15417	4	22	costing	costing	NOUN
fbem-15417	4	23	in	in	ADP
fbem-15417	4	24	the	the	DET
fbem-15417	4	25	cost	cost	NOUN
fbem-15417	4	26	accounting	accounting	NOUN
fbem-15417	4	27	and	and	CCONJ
fbem-15417	4	28	cost	cost	NOUN
fbem-15417	4	29	control	control	NOUN
fbem-15417	4	30	processes	process	NOUN
fbem-15417	4	31	.	.	PUNCT
fbem-15417	5	1	finally	finally	ADV
fbem-15417	5	2	,	,	PUNCT
fbem-15417	5	3	by	by	ADP
fbem-15417	5	4	using	use	VERB
fbem-15417	5	5	activity	activity	NOUN
fbem-15417	5	6	-	-	PUNCT
fbem-15417	5	7	based	base	VERB
fbem-15417	5	8	costing	costing	NOUN
fbem-15417	5	9	to	to	PART
fbem-15417	5	10	analyze	analyze	VERB
fbem-15417	5	11	the	the	DET
fbem-15417	5	12	entire	entire	ADJ
fbem-15417	5	13	production	production	NOUN
fbem-15417	5	14	process	process	NOUN
fbem-15417	5	15	of	of	ADP
fbem-15417	5	16	“	"	PUNCT
fbem-15417	5	17	j	j	PROPN
fbem-15417	5	18	”	"	PUNCT
fbem-15417	5	19	metallurgical	metallurgical	ADJ
fbem-15417	5	20	products	product	NOUN
fbem-15417	5	21	of	of	ADP
fbem-15417	5	22	company	company	NOUN
fbem-15417	5	23	m	m	PROPN
fbem-15417	5	24	,	,	PUNCT
fbem-15417	5	25	cost	cost	NOUN
fbem-15417	5	26	control	control	NOUN
fbem-15417	5	27	suggestions	suggestion	NOUN
fbem-15417	5	28	for	for	ADP
fbem-15417	5	29	company	company	NOUN
fbem-15417	5	30	m	m	VERB
fbem-15417	5	31	are	be	AUX
fbem-15417	5	32	given	give	VERB
fbem-15417	5	33	,	,	PUNCT
fbem-15417	5	34	so	so	SCONJ
fbem-15417	5	35	that	that	SCONJ
fbem-15417	5	36	the	the	DET
fbem-15417	5	37	problems	problem	NOUN
fbem-15417	5	38	existing	exist	VERB
fbem-15417	5	39	in	in	ADP
fbem-15417	5	40	the	the	DET
fbem-15417	5	41	procurement	procurement	NOUN
fbem-15417	5	42	process	process	NOUN
fbem-15417	5	43	and	and	CCONJ
fbem-15417	5	44	production	production	NOUN
fbem-15417	5	45	process	process	NOUN
fbem-15417	5	46	of	of	ADP
fbem-15417	5	47	company	company	NOUN
fbem-15417	5	48	m	m	VERB
fbem-15417	5	49	can	can	AUX
fbem-15417	5	50	be	be	AUX
fbem-15417	5	51	solved	solve	VERB
fbem-15417	5	52	.	.	PUNCT
fbem-15417	6	1	keywords	keyword	NOUN
fbem-15417	6	2	:	:	PUNCT
fbem-15417	6	3	traditional	traditional	ADJ
fbem-15417	6	4	costing	costing	NOUN
fbem-15417	6	5	,	,	PUNCT
fbem-15417	6	6	activity	activity	NOUN
fbem-15417	6	7	-	-	PUNCT
fbem-15417	6	8	based	base	VERB
fbem-15417	6	9	costing	costing	NOUN
fbem-15417	6	10	,	,	PUNCT
fbem-15417	6	11	cost	cost	NOUN
fbem-15417	6	12	control	control	NOUN
fbem-15417	6	13	.	.	PUNCT
fbem-15417	7	1	1	1	X
fbem-15417	7	2	.	.	X
fbem-15417	7	3	introduction	introduction	NOUN
fbem-15417	7	4	china	china	PROPN
fbem-15417	7	5	is	be	AUX
fbem-15417	7	6	the	the	DET
fbem-15417	7	7	world	world	NOUN
fbem-15417	7	8	's	's	PART
fbem-15417	7	9	largest	large	ADJ
fbem-15417	7	10	country	country	NOUN
fbem-15417	7	11	in	in	ADP
fbem-15417	7	12	the	the	DET
fbem-15417	7	13	metallurgical	metallurgical	ADJ
fbem-15417	7	14	industry	industry	NOUN
fbem-15417	7	15	.	.	PUNCT
fbem-15417	8	1	the	the	DET
fbem-15417	8	2	domestic	domestic	ADJ
fbem-15417	8	3	metallurgical	metallurgical	ADJ
fbem-15417	8	4	industry	industry	NOUN
fbem-15417	8	5	has	have	AUX
fbem-15417	8	6	maintained	maintain	VERB
fbem-15417	8	7	rapid	rapid	ADJ
fbem-15417	8	8	development	development	NOUN
fbem-15417	8	9	and	and	CCONJ
fbem-15417	8	10	the	the	DET
fbem-15417	8	11	production	production	NOUN
fbem-15417	8	12	and	and	CCONJ
fbem-15417	8	13	operation	operation	NOUN
fbem-15417	8	14	scale	scale	NOUN
fbem-15417	8	15	of	of	ADP
fbem-15417	8	16	metallurgical	metallurgical	ADJ
fbem-15417	8	17	enterprises	enterprise	NOUN
fbem-15417	8	18	has	have	AUX
fbem-15417	8	19	expanded	expand	VERB
fbem-15417	8	20	rapidly	rapidly	ADV
fbem-15417	8	21	.	.	PUNCT
fbem-15417	9	1	the	the	DET
fbem-15417	9	2	country	country	NOUN
fbem-15417	9	3	attaches	attach	VERB
fbem-15417	9	4	great	great	ADJ
fbem-15417	9	5	importance	importance	NOUN
fbem-15417	9	6	to	to	ADP
fbem-15417	9	7	the	the	DET
fbem-15417	9	8	development	development	NOUN
fbem-15417	9	9	of	of	ADP
fbem-15417	9	10	the	the	DET
fbem-15417	9	11	metallurgical	metallurgical	ADJ
fbem-15417	9	12	industry	industry	NOUN
fbem-15417	9	13	and	and	CCONJ
fbem-15417	9	14	is	be	AUX
fbem-15417	9	15	actively	actively	ADV
fbem-15417	9	16	promoting	promote	VERB
fbem-15417	9	17	the	the	DET
fbem-15417	9	18	transformation	transformation	NOUN
fbem-15417	9	19	and	and	CCONJ
fbem-15417	9	20	upgrading	upgrading	NOUN
fbem-15417	9	21	of	of	ADP
fbem-15417	9	22	metallurgical	metallurgical	ADJ
fbem-15417	9	23	enterprises	enterprise	NOUN
fbem-15417	9	24	from	from	ADP
fbem-15417	9	25	the	the	DET
fbem-15417	9	26	technical	technical	ADJ
fbem-15417	9	27	level	level	NOUN
fbem-15417	9	28	to	to	ADP
fbem-15417	9	29	the	the	DET
fbem-15417	9	30	management	management	NOUN
fbem-15417	9	31	level	level	NOUN
fbem-15417	9	32	.	.	PUNCT
fbem-15417	10	1	the	the	DET
fbem-15417	10	2	metallurgical	metallurgical	ADJ
fbem-15417	10	3	industry	industry	NOUN
fbem-15417	10	4	has	have	VERB
fbem-15417	10	5	many	many	ADJ
fbem-15417	10	6	characteristics	characteristic	NOUN
fbem-15417	10	7	such	such	ADJ
fbem-15417	10	8	as	as	ADP
fbem-15417	10	9	long	long	ADJ
fbem-15417	10	10	processes	process	NOUN
fbem-15417	10	11	,	,	PUNCT
fbem-15417	10	12	multiple	multiple	ADJ
fbem-15417	10	13	processes	process	NOUN
fbem-15417	10	14	,	,	PUNCT
fbem-15417	10	15	and	and	CCONJ
fbem-15417	10	16	complex	complex	ADJ
fbem-15417	10	17	processes	process	NOUN
fbem-15417	10	18	.	.	PUNCT
fbem-15417	11	1	these	these	DET
fbem-15417	11	2	problems	problem	NOUN
fbem-15417	11	3	put	put	VERB
fbem-15417	11	4	forward	forward	ADV
fbem-15417	11	5	higher	high	ADJ
fbem-15417	11	6	requirements	requirement	NOUN
fbem-15417	11	7	for	for	ADP
fbem-15417	11	8	its	its	PRON
fbem-15417	11	9	cost	cost	NOUN
fbem-15417	11	10	management	management	NOUN
fbem-15417	11	11	and	and	CCONJ
fbem-15417	11	12	control	control	NOUN
fbem-15417	11	13	issues	issue	NOUN
fbem-15417	11	14	.	.	PUNCT
fbem-15417	12	1	most	most	ADJ
fbem-15417	12	2	of	of	ADP
fbem-15417	12	3	the	the	DET
fbem-15417	12	4	product	product	NOUN
fbem-15417	12	5	production	production	NOUN
fbem-15417	12	6	in	in	ADP
fbem-15417	12	7	the	the	DET
fbem-15417	12	8	metallurgical	metallurgical	ADJ
fbem-15417	12	9	industry	industry	NOUN
fbem-15417	12	10	consists	consist	VERB
fbem-15417	12	11	of	of	ADP
fbem-15417	12	12	singlepiece	singlepiece	NOUN
fbem-15417	12	13	and	and	CCONJ
fbem-15417	12	14	small	small	ADJ
fbem-15417	12	15	-	-	PUNCT
fbem-15417	12	16	batch	batch	NOUN
fbem-15417	12	17	parts	part	NOUN
fbem-15417	12	18	production	production	NOUN
fbem-15417	12	19	,	,	PUNCT
fbem-15417	12	20	which	which	PRON
fbem-15417	12	21	is	be	AUX
fbem-15417	12	22	difficult	difficult	ADJ
fbem-15417	12	23	to	to	PART
fbem-15417	12	24	manufacture	manufacture	VERB
fbem-15417	12	25	.	.	PUNCT
fbem-15417	13	1	the	the	DET
fbem-15417	13	2	production	production	NOUN
fbem-15417	13	3	cycle	cycle	NOUN
fbem-15417	13	4	is	be	AUX
fbem-15417	13	5	long	long	ADJ
fbem-15417	13	6	,	,	PUNCT
fbem-15417	13	7	the	the	DET
fbem-15417	13	8	management	management	NOUN
fbem-15417	13	9	range	range	NOUN
fbem-15417	13	10	is	be	AUX
fbem-15417	13	11	large	large	ADJ
fbem-15417	13	12	,	,	PUNCT
fbem-15417	13	13	and	and	CCONJ
fbem-15417	13	14	cost	cost	NOUN
fbem-15417	13	15	control	control	NOUN
fbem-15417	13	16	is	be	AUX
fbem-15417	13	17	difficult	difficult	ADJ
fbem-15417	13	18	.	.	PUNCT
fbem-15417	14	1	if	if	SCONJ
fbem-15417	14	2	you	you	PRON
fbem-15417	14	3	want	want	VERB
fbem-15417	14	4	to	to	PART
fbem-15417	14	5	win	win	VERB
fbem-15417	14	6	the	the	DET
fbem-15417	14	7	opportunity	opportunity	NOUN
fbem-15417	14	8	in	in	ADP
fbem-15417	14	9	the	the	DET
fbem-15417	14	10	market	market	NOUN
fbem-15417	14	11	competition	competition	NOUN
fbem-15417	14	12	,	,	PUNCT
fbem-15417	14	13	you	you	PRON
fbem-15417	14	14	must	must	AUX
fbem-15417	14	15	improve	improve	VERB
fbem-15417	14	16	your	your	PRON
fbem-15417	14	17	production	production	NOUN
fbem-15417	14	18	management	management	NOUN
fbem-15417	14	19	capabilities	capability	NOUN
fbem-15417	14	20	.	.	PUNCT
fbem-15417	15	1	costs	cost	NOUN
fbem-15417	15	2	directly	directly	ADV
fbem-15417	15	3	affect	affect	VERB
fbem-15417	15	4	a	a	DET
fbem-15417	15	5	company	company	NOUN
fbem-15417	15	6	's	's	PART
fbem-15417	15	7	profits	profit	NOUN
fbem-15417	15	8	.	.	PUNCT
fbem-15417	16	1	accurate	accurate	ADJ
fbem-15417	16	2	cost	cost	NOUN
fbem-15417	16	3	control	control	NOUN
fbem-15417	16	4	and	and	CCONJ
fbem-15417	16	5	optimization	optimization	NOUN
fbem-15417	16	6	decisions	decision	NOUN
fbem-15417	16	7	can	can	AUX
fbem-15417	16	8	effectively	effectively	ADV
fbem-15417	16	9	help	help	VERB
fbem-15417	16	10	companies	company	NOUN
fbem-15417	16	11	make	make	VERB
fbem-15417	16	12	scientific	scientific	ADJ
fbem-15417	16	13	and	and	CCONJ
fbem-15417	16	14	objective	objective	ADJ
fbem-15417	16	15	judgments	judgment	NOUN
fbem-15417	16	16	about	about	ADP
fbem-15417	16	17	products	product	NOUN
fbem-15417	16	18	and	and	CCONJ
fbem-15417	16	19	markets	market	NOUN
fbem-15417	16	20	,	,	PUNCT
fbem-15417	16	21	and	and	CCONJ
fbem-15417	16	22	make	make	VERB
fbem-15417	16	23	more	more	ADV
fbem-15417	16	24	favorable	favorable	ADJ
fbem-15417	16	25	business	business	NOUN
fbem-15417	16	26	and	and	CCONJ
fbem-15417	16	27	management	management	NOUN
fbem-15417	16	28	decisions	decision	NOUN
fbem-15417	16	29	.	.	PUNCT
fbem-15417	17	1	the	the	DET
fbem-15417	17	2	social	social	ADJ
fbem-15417	17	3	environment	environment	NOUN
fbem-15417	17	4	and	and	CCONJ
fbem-15417	17	5	production	production	NOUN
fbem-15417	17	6	and	and	CCONJ
fbem-15417	17	7	operation	operation	NOUN
fbem-15417	17	8	conditions	condition	NOUN
fbem-15417	17	9	faced	face	VERB
fbem-15417	17	10	by	by	ADP
fbem-15417	17	11	modern	modern	ADJ
fbem-15417	17	12	metallurgical	metallurgical	ADJ
fbem-15417	17	13	enterprises	enterprise	NOUN
fbem-15417	17	14	in	in	ADP
fbem-15417	17	15	the	the	DET
fbem-15417	17	16	new	new	ADJ
fbem-15417	17	17	economic	economic	ADJ
fbem-15417	17	18	era	era	NOUN
fbem-15417	17	19	have	have	AUX
fbem-15417	17	20	undergone	undergo	VERB
fbem-15417	17	21	profound	profound	ADJ
fbem-15417	17	22	changes	change	NOUN
fbem-15417	17	23	.	.	PUNCT
fbem-15417	18	1	for	for	ADP
fbem-15417	18	2	example	example	NOUN
fbem-15417	18	3	,	,	PUNCT
fbem-15417	18	4	production	production	NOUN
fbem-15417	18	5	has	have	AUX
fbem-15417	18	6	become	become	VERB
fbem-15417	18	7	more	more	ADV
fbem-15417	18	8	and	and	CCONJ
fbem-15417	18	9	more	more	ADV
fbem-15417	18	10	automated	automate	VERB
fbem-15417	18	11	,	,	PUNCT
fbem-15417	18	12	and	and	CCONJ
fbem-15417	18	13	customer	customer	NOUN
fbem-15417	18	14	needs	need	NOUN
fbem-15417	18	15	have	have	AUX
fbem-15417	18	16	become	become	VERB
fbem-15417	18	17	more	more	ADV
fbem-15417	18	18	and	and	CCONJ
fbem-15417	18	19	more	more	ADV
fbem-15417	18	20	diversified	diversified	ADJ
fbem-15417	18	21	.	.	PUNCT
fbem-15417	19	1	the	the	DET
fbem-15417	19	2	production	production	NOUN
fbem-15417	19	3	model	model	NOUN
fbem-15417	19	4	of	of	ADP
fbem-15417	19	5	this	this	DET
fbem-15417	19	6	type	type	NOUN
fbem-15417	19	7	of	of	ADP
fbem-15417	19	8	enterprise	enterprise	NOUN
fbem-15417	19	9	has	have	AUX
fbem-15417	19	10	gradually	gradually	ADV
fbem-15417	19	11	changed	change	VERB
fbem-15417	19	12	from	from	ADP
fbem-15417	19	13	the	the	DET
fbem-15417	19	14	original	original	ADJ
fbem-15417	19	15	one	one	NUM
fbem-15417	19	16	.	.	PUNCT
fbem-15417	20	1	the	the	DET
fbem-15417	20	2	large	large	ADJ
fbem-15417	20	3	-	-	PUNCT
fbem-15417	20	4	volume	volume	NOUN
fbem-15417	20	5	,	,	PUNCT
fbem-15417	20	6	low	low	ADJ
fbem-15417	20	7	-	-	PUNCT
fbem-15417	20	8	variety	variety	NOUN
fbem-15417	20	9	model	model	NOUN
fbem-15417	20	10	has	have	AUX
fbem-15417	20	11	transformed	transform	VERB
fbem-15417	20	12	into	into	ADP
fbem-15417	20	13	the	the	DET
fbem-15417	20	14	current	current	ADJ
fbem-15417	20	15	order	order	NOUN
fbem-15417	20	16	-	-	PUNCT
fbem-15417	20	17	oriented	orient	VERB
fbem-15417	20	18	smalllot	smalllot	NOUN
fbem-15417	20	19	,	,	PUNCT
fbem-15417	20	20	multi	multi	ADJ
fbem-15417	20	21	-	-	ADJ
fbem-15417	20	22	variety	variety	ADJ
fbem-15417	20	23	model	model	NOUN
fbem-15417	20	24	.	.	PUNCT
fbem-15417	21	1	its	its	PRON
fbem-15417	21	2	production	production	NOUN
fbem-15417	21	3	features	feature	NOUN
fbem-15417	21	4	are	be	AUX
fbem-15417	21	5	long	long	ADJ
fbem-15417	21	6	production	production	NOUN
fbem-15417	21	7	processes	process	NOUN
fbem-15417	21	8	,	,	PUNCT
fbem-15417	21	9	small	small	ADJ
fbem-15417	21	10	batches	batch	NOUN
fbem-15417	21	11	,	,	PUNCT
fbem-15417	21	12	many	many	ADJ
fbem-15417	21	13	varieties	variety	NOUN
fbem-15417	21	14	,	,	PUNCT
fbem-15417	21	15	and	and	CCONJ
fbem-15417	21	16	complex	complex	ADJ
fbem-15417	21	17	and	and	CCONJ
fbem-15417	21	18	diverse	diverse	ADJ
fbem-15417	21	19	processes	process	NOUN
fbem-15417	21	20	.	.	PUNCT
fbem-15417	22	1	the	the	DET
fbem-15417	22	2	cost	cost	NOUN
fbem-15417	22	3	components	component	NOUN
fbem-15417	22	4	of	of	ADP
fbem-15417	22	5	the	the	DET
fbem-15417	22	6	cost	cost	NOUN
fbem-15417	22	7	object	object	NOUN
fbem-15417	22	8	are	be	AUX
fbem-15417	22	9	constantly	constantly	ADV
fbem-15417	22	10	changing	change	VERB
fbem-15417	22	11	during	during	ADP
fbem-15417	22	12	the	the	DET
fbem-15417	22	13	production	production	NOUN
fbem-15417	22	14	process	process	NOUN
fbem-15417	22	15	.	.	PUNCT
fbem-15417	23	1	different	different	ADJ
fbem-15417	23	2	products	product	NOUN
fbem-15417	23	3	go	go	VERB
fbem-15417	23	4	through	through	ADP
fbem-15417	23	5	different	different	ADJ
fbem-15417	23	6	production	production	NOUN
fbem-15417	23	7	process	process	NOUN
fbem-15417	23	8	routes	route	NOUN
fbem-15417	23	9	,	,	PUNCT
fbem-15417	23	10	and	and	CCONJ
fbem-15417	23	11	their	their	PRON
fbem-15417	23	12	cost	cost	NOUN
fbem-15417	23	13	consumption	consumption	NOUN
fbem-15417	23	14	and	and	CCONJ
fbem-15417	23	15	cost	cost	NOUN
fbem-15417	23	16	composition	composition	NOUN
fbem-15417	23	17	are	be	AUX
fbem-15417	23	18	also	also	ADV
fbem-15417	23	19	quite	quite	ADV
fbem-15417	23	20	different	different	ADJ
fbem-15417	23	21	.	.	PUNCT
fbem-15417	24	1	the	the	DET
fbem-15417	24	2	current	current	ADJ
fbem-15417	24	3	traditional	traditional	ADJ
fbem-15417	24	4	cost	cost	NOUN
fbem-15417	24	5	calculation	calculation	NOUN
fbem-15417	24	6	methods	method	NOUN
fbem-15417	24	7	of	of	ADP
fbem-15417	24	8	metallurgical	metallurgical	ADJ
fbem-15417	24	9	enterprises	enterprise	NOUN
fbem-15417	24	10	mostly	mostly	ADV
fbem-15417	24	11	use	use	VERB
fbem-15417	24	12	cost	cost	NOUN
fbem-15417	24	13	reduction	reduction	NOUN
fbem-15417	24	14	method	method	NOUN
fbem-15417	24	15	,	,	PUNCT
fbem-15417	24	16	production	production	NOUN
fbem-15417	24	17	allocation	allocation	NOUN
fbem-15417	24	18	method	method	NOUN
fbem-15417	24	19	,	,	PUNCT
fbem-15417	24	20	etc	etc	X
fbem-15417	24	21	.	.	X
fbem-15417	25	1	most	most	ADJ
fbem-15417	25	2	of	of	ADP
fbem-15417	25	3	these	these	DET
fbem-15417	25	4	methods	method	NOUN
fbem-15417	25	5	are	be	AUX
fbem-15417	25	6	coarse	coarse	ADV
fbem-15417	25	7	-	-	PUNCT
fbem-15417	25	8	grained	grain	VERB
fbem-15417	25	9	and	and	CCONJ
fbem-15417	25	10	mostly	mostly	ADV
fbem-15417	25	11	divide	divide	VERB
fbem-15417	25	12	cost	cost	NOUN
fbem-15417	25	13	objects	object	NOUN
fbem-15417	25	14	based	base	VERB
fbem-15417	25	15	on	on	ADP
fbem-15417	25	16	product	product	NOUN
fbem-15417	25	17	models	model	NOUN
fbem-15417	25	18	and	and	CCONJ
fbem-15417	25	19	specifications	specification	NOUN
fbem-15417	25	20	.	.	PUNCT
fbem-15417	26	1	enterprises	enterprise	NOUN
fbem-15417	26	2	use	use	VERB
fbem-15417	26	3	internal	internal	ADJ
fbem-15417	26	4	prices	price	NOUN
fbem-15417	26	5	for	for	ADP
fbem-15417	26	6	semi	semi	ADJ
fbem-15417	26	7	-	-	ADJ
fbem-15417	26	8	finished	finished	ADJ
fbem-15417	26	9	products	product	NOUN
fbem-15417	26	10	and	and	CCONJ
fbem-15417	26	11	work	work	NOUN
fbem-15417	26	12	-	-	PUNCT
fbem-15417	26	13	in	in	ADP
fbem-15417	26	14	-	-	PUNCT
fbem-15417	26	15	progress	progress	NOUN
fbem-15417	26	16	in	in	ADP
fbem-15417	26	17	multiple	multiple	ADJ
fbem-15417	26	18	cost	cost	NOUN
fbem-15417	26	19	centers	center	NOUN
fbem-15417	26	20	.	.	PUNCT
fbem-15417	27	1	calculation	calculation	NOUN
fbem-15417	27	2	,	,	PUNCT
fbem-15417	27	3	allocating	allocate	VERB
fbem-15417	27	4	the	the	DET
fbem-15417	27	5	costs	cost	NOUN
fbem-15417	27	6	among	among	ADP
fbem-15417	27	7	different	different	ADJ
fbem-15417	27	8	products	product	NOUN
fbem-15417	27	9	according	accord	VERB
fbem-15417	27	10	to	to	ADP
fbem-15417	27	11	rules	rule	NOUN
fbem-15417	27	12	such	such	ADJ
fbem-15417	27	13	as	as	ADP
fbem-15417	27	14	proportion	proportion	NOUN
fbem-15417	27	15	and	and	CCONJ
fbem-15417	27	16	difference	difference	NOUN
fbem-15417	27	17	,	,	PUNCT
fbem-15417	27	18	can	can	AUX
fbem-15417	27	19	not	not	PART
fbem-15417	27	20	quantify	quantify	VERB
fbem-15417	27	21	the	the	DET
fbem-15417	27	22	impact	impact	NOUN
fbem-15417	27	23	relationship	relationship	NOUN
fbem-15417	27	24	between	between	ADP
fbem-15417	27	25	various	various	ADJ
fbem-15417	27	26	cost	cost	NOUN
fbem-15417	27	27	factors	factor	NOUN
fbem-15417	27	28	,	,	PUNCT
fbem-15417	27	29	can	can	AUX
fbem-15417	27	30	not	not	PART
fbem-15417	27	31	provide	provide	VERB
fbem-15417	27	32	a	a	DET
fbem-15417	27	33	strong	strong	ADJ
fbem-15417	27	34	explanation	explanation	NOUN
fbem-15417	27	35	for	for	ADP
fbem-15417	27	36	the	the	DET
fbem-15417	27	37	cost	cost	NOUN
fbem-15417	27	38	fluctuations	fluctuation	NOUN
fbem-15417	27	39	caused	cause	VERB
fbem-15417	27	40	by	by	ADP
fbem-15417	27	41	different	different	ADJ
fbem-15417	27	42	orders	order	NOUN
fbem-15417	27	43	,	,	PUNCT
fbem-15417	27	44	and	and	CCONJ
fbem-15417	27	45	can	can	AUX
fbem-15417	27	46	not	not	PART
fbem-15417	27	47	perform	perform	VERB
fbem-15417	27	48	accurate	accurate	ADJ
fbem-15417	27	49	cost	cost	NOUN
fbem-15417	27	50	restoration	restoration	NOUN
fbem-15417	27	51	.	.	PUNCT
fbem-15417	28	1	,	,	PUNCT
fbem-15417	28	2	unable	unable	ADJ
fbem-15417	28	3	to	to	PART
fbem-15417	28	4	reasonably	reasonably	ADV
fbem-15417	28	5	arrange	arrange	VERB
fbem-15417	28	6	cost	cost	NOUN
fbem-15417	28	7	control	control	NOUN
fbem-15417	28	8	plans	plan	NOUN
fbem-15417	28	9	based	base	VERB
fbem-15417	28	10	on	on	ADP
fbem-15417	28	11	existing	exist	VERB
fbem-15417	28	12	conditions	condition	NOUN
fbem-15417	28	13	,	,	PUNCT
fbem-15417	28	14	companies	company	NOUN
fbem-15417	28	15	only	only	ADV
fbem-15417	28	16	calculate	calculate	VERB
fbem-15417	28	17	costs	cost	NOUN
fbem-15417	28	18	and	and	CCONJ
fbem-15417	28	19	have	have	VERB
fbem-15417	28	20	less	less	ADJ
fbem-15417	28	21	regard	regard	NOUN
fbem-15417	28	22	for	for	ADP
fbem-15417	28	23	the	the	DET
fbem-15417	28	24	level	level	NOUN
fbem-15417	28	25	of	of	ADP
fbem-15417	28	26	management	management	NOUN
fbem-15417	28	27	control	control	NOUN
fbem-15417	28	28	.	.	PUNCT
fbem-15417	29	1	these	these	DET
fbem-15417	29	2	traditional	traditional	ADJ
fbem-15417	29	3	methods	method	NOUN
fbem-15417	29	4	of	of	ADP
fbem-15417	29	5	allocating	allocate	VERB
fbem-15417	29	6	indirect	indirect	ADJ
fbem-15417	29	7	expenses	expense	NOUN
fbem-15417	29	8	using	use	VERB
fbem-15417	29	9	a	a	DET
fbem-15417	29	10	single	single	ADJ
fbem-15417	29	11	allocation	allocation	NOUN
fbem-15417	29	12	standard	standard	NOUN
fbem-15417	29	13	cause	cause	VERB
fbem-15417	29	14	most	most	ADJ
fbem-15417	29	15	costs	cost	NOUN
fbem-15417	29	16	to	to	PART
fbem-15417	29	17	be	be	AUX
fbem-15417	29	18	allocated	allocate	VERB
fbem-15417	29	19	according	accord	VERB
fbem-15417	29	20	to	to	ADP
fbem-15417	29	21	irrelevant	irrelevant	ADJ
fbem-15417	29	22	drivers	driver	NOUN
fbem-15417	29	23	,	,	PUNCT
fbem-15417	29	24	which	which	PRON
fbem-15417	29	25	obscures	obscure	VERB
fbem-15417	29	26	the	the	DET
fbem-15417	29	27	drivers	driver	NOUN
fbem-15417	29	28	of	of	ADP
fbem-15417	29	29	cost	cost	NOUN
fbem-15417	29	30	occurrence	occurrence	NOUN
fbem-15417	29	31	and	and	CCONJ
fbem-15417	29	32	can	can	AUX
fbem-15417	29	33	not	not	PART
fbem-15417	29	34	accurately	accurately	ADV
fbem-15417	29	35	reveal	reveal	VERB
fbem-15417	29	36	the	the	DET
fbem-15417	29	37	actual	actual	ADJ
fbem-15417	29	38	cost	cost	NOUN
fbem-15417	29	39	of	of	ADP
fbem-15417	29	40	the	the	DET
fbem-15417	29	41	product	product	NOUN
fbem-15417	29	42	.	.	PUNCT
fbem-15417	30	1	nowadays	nowadays	ADV
fbem-15417	30	2	,	,	PUNCT
fbem-15417	30	3	the	the	DET
fbem-15417	30	4	cost	cost	NOUN
fbem-15417	30	5	resources	resource	NOUN
fbem-15417	30	6	of	of	ADP
fbem-15417	30	7	this	this	DET
fbem-15417	30	8	type	type	NOUN
fbem-15417	30	9	of	of	ADP
fbem-15417	30	10	enterprise	enterprise	NOUN
fbem-15417	30	11	are	be	AUX
fbem-15417	30	12	allocated	allocate	VERB
fbem-15417	30	13	among	among	ADP
fbem-15417	30	14	different	different	ADJ
fbem-15417	30	15	operations	operation	NOUN
fbem-15417	30	16	,	,	PUNCT
fbem-15417	30	17	the	the	DET
fbem-15417	30	18	cost	cost	NOUN
fbem-15417	30	19	objects	object	NOUN
fbem-15417	30	20	are	be	AUX
fbem-15417	30	21	constantly	constantly	ADV
fbem-15417	30	22	split	split	VERB
fbem-15417	30	23	and	and	CCONJ
fbem-15417	30	24	merged	merge	VERB
fbem-15417	30	25	in	in	ADP
fbem-15417	30	26	different	different	ADJ
fbem-15417	30	27	cost	cost	NOUN
fbem-15417	30	28	centers	center	NOUN
fbem-15417	30	29	,	,	PUNCT
fbem-15417	30	30	and	and	CCONJ
fbem-15417	30	31	the	the	DET
fbem-15417	30	32	diversification	diversification	NOUN
fbem-15417	30	33	of	of	ADP
fbem-15417	30	34	customer	customer	NOUN
fbem-15417	30	35	needs	need	VERB
fbem-15417	30	36	force	force	VERB
fbem-15417	30	37	the	the	DET
fbem-15417	30	38	enterprise	enterprise	NOUN
fbem-15417	30	39	's	's	PART
fbem-15417	30	40	cost	cost	NOUN
fbem-15417	30	41	objects	object	NOUN
fbem-15417	30	42	to	to	PART
fbem-15417	30	43	be	be	AUX
fbem-15417	30	44	expanded	expand	VERB
fbem-15417	30	45	to	to	ADP
fbem-15417	30	46	the	the	DET
fbem-15417	30	47	market	market	NOUN
fbem-15417	30	48	,	,	PUNCT
fbem-15417	30	49	customers	customer	NOUN
fbem-15417	30	50	,	,	PUNCT
fbem-15417	30	51	cost	cost	NOUN
fbem-15417	30	52	centers	center	NOUN
fbem-15417	30	53	,	,	PUNCT
fbem-15417	30	54	operations	operation	NOUN
fbem-15417	30	55	as	as	ADV
fbem-15417	30	56	well	well	ADV
fbem-15417	30	57	as	as	ADP
fbem-15417	30	58	various	various	ADJ
fbem-15417	30	59	cost	cost	NOUN
fbem-15417	30	60	objects	object	NOUN
fbem-15417	30	61	such	such	ADJ
fbem-15417	30	62	as	as	ADP
fbem-15417	30	63	products	product	NOUN
fbem-15417	30	64	,	,	PUNCT
fbem-15417	30	65	the	the	DET
fbem-15417	30	66	cost	cost	NOUN
fbem-15417	30	67	management	management	NOUN
fbem-15417	30	68	model	model	NOUN
fbem-15417	30	69	based	base	VERB
fbem-15417	30	70	on	on	ADP
fbem-15417	30	71	traditional	traditional	ADJ
fbem-15417	30	72	calculation	calculation	NOUN
fbem-15417	30	73	methods	method	NOUN
fbem-15417	30	74	can	can	AUX
fbem-15417	30	75	no	no	ADV
fbem-15417	30	76	longer	long	ADV
fbem-15417	30	77	meet	meet	VERB
fbem-15417	30	78	the	the	DET
fbem-15417	30	79	cost	cost	NOUN
fbem-15417	30	80	management	management	NOUN
fbem-15417	30	81	requirements	requirement	NOUN
fbem-15417	30	82	of	of	ADP
fbem-15417	30	83	metallurgical	metallurgical	ADJ
fbem-15417	30	84	enterprises	enterprise	NOUN
fbem-15417	30	85	.	.	PUNCT
fbem-15417	31	1	the	the	DET
fbem-15417	31	2	activity	activity	NOUN
fbem-15417	31	3	-	-	PUNCT
fbem-15417	31	4	based	base	VERB
fbem-15417	31	5	costing	costing	NOUN
fbem-15417	31	6	method	method	NOUN
fbem-15417	31	7	uses	use	VERB
fbem-15417	31	8	mathematical	mathematical	ADJ
fbem-15417	31	9	statistics	statistic	NOUN
fbem-15417	31	10	based	base	VERB
fbem-15417	31	11	on	on	ADP
fbem-15417	31	12	the	the	DET
fbem-15417	31	13	main	main	ADJ
fbem-15417	31	14	characteristics	characteristic	NOUN
fbem-15417	31	15	of	of	ADP
fbem-15417	31	16	the	the	DET
fbem-15417	31	17	economy	economy	NOUN
fbem-15417	31	18	,	,	PUNCT
fbem-15417	31	19	technology	technology	NOUN
fbem-15417	31	20	and	and	CCONJ
fbem-15417	31	21	other	other	ADJ
fbem-15417	31	22	aspects	aspect	NOUN
fbem-15417	31	23	of	of	ADP
fbem-15417	31	24	things	thing	NOUN
fbem-15417	31	25	.	.	PUNCT
fbem-15417	32	1	method	method	NOUN
fbem-15417	32	2	,	,	PUNCT
fbem-15417	32	3	a	a	DET
fbem-15417	32	4	quantitative	quantitative	ADJ
fbem-15417	32	5	management	management	NOUN
fbem-15417	32	6	method	method	NOUN
fbem-15417	32	7	that	that	PRON
fbem-15417	32	8	carries	carry	VERB
fbem-15417	32	9	out	out	ADP
fbem-15417	32	10	statistics	statistic	NOUN
fbem-15417	32	11	,	,	PUNCT
fbem-15417	32	12	arrangement	arrangement	NOUN
fbem-15417	32	13	and	and	CCONJ
fbem-15417	32	14	analysis	analysis	NOUN
fbem-15417	32	15	,	,	PUNCT
fbem-15417	32	16	grasps	grasp	VERB
fbem-15417	32	17	the	the	DET
fbem-15417	32	18	main	main	ADJ
fbem-15417	32	19	contradictions	contradiction	NOUN
fbem-15417	32	20	,	,	PUNCT
fbem-15417	32	21	distinguishes	distinguish	VERB
fbem-15417	32	22	the	the	DET
fbem-15417	32	23	key	key	ADJ
fbem-15417	32	24	points	point	NOUN
fbem-15417	32	25	from	from	ADP
fbem-15417	32	26	the	the	DET
fbem-15417	32	27	general	general	ADJ
fbem-15417	32	28	ones	one	NOUN
fbem-15417	32	29	,	,	PUNCT
fbem-15417	32	30	and	and	CCONJ
fbem-15417	32	31	adopts	adopt	VERB
fbem-15417	32	32	management	management	NOUN
fbem-15417	32	33	methods	method	NOUN
fbem-15417	32	34	differently	differently	ADV
fbem-15417	32	35	,	,	PUNCT
fbem-15417	32	36	220	220	NUM
fbem-15417	32	37	which	which	PRON
fbem-15417	32	38	can	can	AUX
fbem-15417	32	39	be	be	AUX
fbem-15417	32	40	better	well	ADV
fbem-15417	32	41	applied	apply	VERB
fbem-15417	32	42	to	to	ADP
fbem-15417	32	43	this	this	DET
fbem-15417	32	44	type	type	NOUN
fbem-15417	32	45	of	of	ADP
fbem-15417	32	46	enterprises	enterprise	NOUN
fbem-15417	32	47	.	.	PUNCT
fbem-15417	33	1	more	more	ADJ
fbem-15417	33	2	and	and	CCONJ
fbem-15417	33	3	more	more	ADV
fbem-15417	33	4	metallurgical	metallurgical	ADJ
fbem-15417	33	5	enterprises	enterprise	NOUN
fbem-15417	33	6	start	start	VERB
fbem-15417	33	7	using	use	VERB
fbem-15417	33	8	activity	activity	NOUN
fbem-15417	33	9	-	-	PUNCT
fbem-15417	33	10	based	base	VERB
fbem-15417	33	11	costing	costing	NOUN
fbem-15417	33	12	for	for	ADP
fbem-15417	33	13	cost	cost	NOUN
fbem-15417	33	14	accounting	accounting	NOUN
fbem-15417	33	15	.	.	PUNCT
fbem-15417	34	1	however	however	ADV
fbem-15417	34	2	,	,	PUNCT
fbem-15417	34	3	there	there	PRON
fbem-15417	34	4	are	be	VERB
fbem-15417	34	5	still	still	ADV
fbem-15417	34	6	few	few	ADJ
fbem-15417	34	7	studies	study	NOUN
fbem-15417	34	8	on	on	ADP
fbem-15417	34	9	further	further	ADJ
fbem-15417	34	10	management	management	NOUN
fbem-15417	34	11	and	and	CCONJ
fbem-15417	34	12	control	control	NOUN
fbem-15417	34	13	from	from	ADP
fbem-15417	34	14	a	a	DET
fbem-15417	34	15	cost	cost	NOUN
fbem-15417	34	16	perspective	perspective	NOUN
fbem-15417	34	17	.	.	PUNCT
fbem-15417	35	1	based	base	VERB
fbem-15417	35	2	on	on	ADP
fbem-15417	35	3	this	this	PRON
fbem-15417	35	4	,	,	PUNCT
fbem-15417	35	5	this	this	DET
fbem-15417	35	6	study	study	NOUN
fbem-15417	35	7	combines	combine	VERB
fbem-15417	35	8	the	the	DET
fbem-15417	35	9	practical	practical	ADJ
fbem-15417	35	10	needs	need	NOUN
fbem-15417	35	11	of	of	ADP
fbem-15417	35	12	a	a	DET
fbem-15417	35	13	certain	certain	ADJ
fbem-15417	35	14	metallurgical	metallurgical	ADJ
fbem-15417	35	15	enterprise	enterprise	NOUN
fbem-15417	35	16	and	and	CCONJ
fbem-15417	35	17	conducts	conduct	VERB
fbem-15417	35	18	a	a	DET
fbem-15417	35	19	systematic	systematic	ADJ
fbem-15417	35	20	analysis	analysis	NOUN
fbem-15417	35	21	and	and	CCONJ
fbem-15417	35	22	comparison	comparison	NOUN
fbem-15417	35	23	of	of	ADP
fbem-15417	35	24	the	the	DET
fbem-15417	35	25	operating	operate	VERB
fbem-15417	35	26	motivations	motivation	NOUN
fbem-15417	35	27	of	of	ADP
fbem-15417	35	28	a	a	DET
fbem-15417	35	29	certain	certain	ADJ
fbem-15417	35	30	metallurgical	metallurgical	ADJ
fbem-15417	35	31	product	product	NOUN
fbem-15417	35	32	of	of	ADP
fbem-15417	35	33	the	the	DET
fbem-15417	35	34	metallurgical	metallurgical	ADJ
fbem-15417	35	35	enterprise	enterprise	NOUN
fbem-15417	35	36	based	base	VERB
fbem-15417	35	37	on	on	ADP
fbem-15417	35	38	activity	activity	NOUN
fbem-15417	35	39	-	-	PUNCT
fbem-15417	35	40	based	base	VERB
fbem-15417	35	41	costing	costing	NOUN
fbem-15417	35	42	.	.	PUNCT
fbem-15417	36	1	through	through	ADP
fbem-15417	36	2	a	a	DET
fbem-15417	36	3	series	series	NOUN
fbem-15417	36	4	of	of	ADP
fbem-15417	36	5	optimization	optimization	NOUN
fbem-15417	36	6	strategies	strategy	NOUN
fbem-15417	36	7	and	and	CCONJ
fbem-15417	36	8	methods	method	NOUN
fbem-15417	36	9	,	,	PUNCT
fbem-15417	36	10	it	it	PRON
fbem-15417	36	11	provides	provide	VERB
fbem-15417	36	12	cost	cost	NOUN
fbem-15417	36	13	control	control	NOUN
fbem-15417	36	14	and	and	CCONJ
fbem-15417	36	15	product	product	NOUN
fbem-15417	36	16	production	production	NOUN
fbem-15417	36	17	structure	structure	NOUN
fbem-15417	36	18	and	and	CCONJ
fbem-15417	36	19	plan	plan	NOUN
fbem-15417	36	20	improvement	improvement	NOUN
fbem-15417	36	21	.	.	PUNCT
fbem-15417	37	1	provide	provide	VERB
fbem-15417	37	2	support	support	NOUN
fbem-15417	37	3	and	and	CCONJ
fbem-15417	37	4	study	study	NOUN
fbem-15417	37	5	solutions	solution	NOUN
fbem-15417	37	6	to	to	ADP
fbem-15417	37	7	corporate	corporate	ADJ
fbem-15417	37	8	cost	cost	NOUN
fbem-15417	37	9	control	control	NOUN
fbem-15417	37	10	problems	problem	NOUN
fbem-15417	37	11	,	,	PUNCT
fbem-15417	37	12	with	with	ADP
fbem-15417	37	13	a	a	DET
fbem-15417	37	14	view	view	NOUN
fbem-15417	37	15	to	to	ADP
fbem-15417	37	16	providing	provide	VERB
fbem-15417	37	17	reference	reference	NOUN
fbem-15417	37	18	for	for	ADP
fbem-15417	37	19	similar	similar	ADJ
fbem-15417	37	20	companies	company	NOUN
fbem-15417	37	21	in	in	ADP
fbem-15417	37	22	technical	technical	ADJ
fbem-15417	37	23	practice	practice	NOUN
fbem-15417	37	24	methods	method	NOUN
fbem-15417	37	25	of	of	ADP
fbem-15417	37	26	cost	cost	NOUN
fbem-15417	37	27	management	management	NOUN
fbem-15417	37	28	.	.	PUNCT
fbem-15417	38	1	2	2	X
fbem-15417	38	2	.	.	X
fbem-15417	38	3	methodology	methodology	NOUN
fbem-15417	38	4	activity	activity	NOUN
fbem-15417	38	5	-	-	PUNCT
fbem-15417	38	6	based	base	VERB
fbem-15417	38	7	costing	costing	NOUN
fbem-15417	38	8	is	be	AUX
fbem-15417	38	9	a	a	DET
fbem-15417	38	10	cost	cost	NOUN
fbem-15417	38	11	method	method	NOUN
fbem-15417	38	12	that	that	PRON
fbem-15417	38	13	takes	take	VERB
fbem-15417	38	14	activities	activity	NOUN
fbem-15417	38	15	as	as	ADP
fbem-15417	38	16	the	the	DET
fbem-15417	38	17	core	core	NOUN
fbem-15417	38	18	,	,	PUNCT
fbem-15417	38	19	confirms	confirm	VERB
fbem-15417	38	20	and	and	CCONJ
fbem-15417	38	21	measures	measure	VERB
fbem-15417	38	22	all	all	DET
fbem-15417	38	23	activities	activity	NOUN
fbem-15417	38	24	that	that	PRON
fbem-15417	38	25	consume	consume	VERB
fbem-15417	38	26	enterprise	enterprise	NOUN
fbem-15417	38	27	resources	resource	NOUN
fbem-15417	38	28	,	,	PUNCT
fbem-15417	38	29	accurately	accurately	ADV
fbem-15417	38	30	records	record	VERB
fbem-15417	38	31	the	the	DET
fbem-15417	38	32	cost	cost	NOUN
fbem-15417	38	33	of	of	ADP
fbem-15417	38	34	consumed	consume	VERB
fbem-15417	38	35	resources	resource	NOUN
fbem-15417	38	36	into	into	ADP
fbem-15417	38	37	activities	activity	NOUN
fbem-15417	38	38	,	,	PUNCT
fbem-15417	38	39	and	and	CCONJ
fbem-15417	38	40	then	then	ADV
fbem-15417	38	41	selects	select	VERB
fbem-15417	38	42	cost	cost	VERB
fbem-15417	38	43	drivers	driver	NOUN
fbem-15417	38	44	to	to	PART
fbem-15417	38	45	allocate	allocate	VERB
fbem-15417	38	46	all	all	DET
fbem-15417	38	47	activity	activity	NOUN
fbem-15417	38	48	costs	cost	NOUN
fbem-15417	38	49	to	to	PART
fbem-15417	38	50	cost	cost	VERB
fbem-15417	38	51	calculation	calculation	NOUN
fbem-15417	38	52	objects	object	NOUN
fbem-15417	38	53	.	.	PUNCT
fbem-15417	39	1	the	the	DET
fbem-15417	39	2	calculation	calculation	NOUN
fbem-15417	39	3	method	method	NOUN
fbem-15417	39	4	has	have	VERB
fbem-15417	39	5	strong	strong	ADJ
fbem-15417	39	6	applicability	applicability	NOUN
fbem-15417	39	7	to	to	PART
fbem-15417	39	8	company	company	VERB
fbem-15417	39	9	m	m	PROPN
fbem-15417	39	10	with	with	ADP
fbem-15417	39	11	complex	complex	ADJ
fbem-15417	39	12	production	production	NOUN
fbem-15417	39	13	processes	process	NOUN
fbem-15417	39	14	.	.	PUNCT
fbem-15417	40	1	job	job	NOUN
fbem-15417	40	2	costing	costing	NOUN
fbem-15417	40	3	method	method	NOUN
fbem-15417	40	4	,	,	PUNCT
fbem-15417	40	5	also	also	ADV
fbem-15417	40	6	known	know	VERB
fbem-15417	40	7	as	as	ADP
fbem-15417	40	8	the	the	DET
fbem-15417	40	9	abc	abc	PROPN
fbem-15417	40	10	method	method	NOUN
fbem-15417	40	11	,	,	PUNCT
fbem-15417	40	12	is	be	AUX
fbem-15417	40	13	an	an	DET
fbem-15417	40	14	accounting	accounting	NOUN
fbem-15417	40	15	method	method	NOUN
fbem-15417	40	16	used	use	VERB
fbem-15417	40	17	for	for	ADP
fbem-15417	40	18	cost	cost	NOUN
fbem-15417	40	19	accounting	accounting	NOUN
fbem-15417	40	20	and	and	CCONJ
fbem-15417	40	21	cost	cost	NOUN
fbem-15417	40	22	control	control	NOUN
fbem-15417	40	23	.	.	PUNCT
fbem-15417	41	1	it	it	PRON
fbem-15417	41	2	is	be	AUX
fbem-15417	41	3	usually	usually	ADV
fbem-15417	41	4	used	use	VERB
fbem-15417	41	5	in	in	ADP
fbem-15417	41	6	the	the	DET
fbem-15417	41	7	manufacturing	manufacturing	NOUN
fbem-15417	41	8	and	and	CCONJ
fbem-15417	41	9	service	service	NOUN
fbem-15417	41	10	industries	industry	NOUN
fbem-15417	41	11	,	,	PUNCT
fbem-15417	41	12	especially	especially	ADV
fbem-15417	41	13	when	when	SCONJ
fbem-15417	41	14	production	production	NOUN
fbem-15417	41	15	units	unit	NOUN
fbem-15417	41	16	are	be	AUX
fbem-15417	41	17	constantly	constantly	ADV
fbem-15417	41	18	changing	change	VERB
fbem-15417	41	19	and	and	CCONJ
fbem-15417	41	20	need	need	VERB
fbem-15417	41	21	to	to	PART
fbem-15417	41	22	track	track	VERB
fbem-15417	41	23	different	different	ADJ
fbem-15417	41	24	costs	cost	NOUN
fbem-15417	41	25	.	.	PUNCT
fbem-15417	42	1	in	in	ADP
fbem-15417	42	2	the	the	DET
fbem-15417	42	3	case	case	NOUN
fbem-15417	42	4	of	of	ADP
fbem-15417	42	5	project	project	NOUN
fbem-15417	42	6	or	or	CCONJ
fbem-15417	42	7	activity	activity	NOUN
fbem-15417	42	8	costing	costing	NOUN
fbem-15417	42	9	,	,	PUNCT
fbem-15417	42	10	the	the	DET
fbem-15417	42	11	application	application	NOUN
fbem-15417	42	12	of	of	ADP
fbem-15417	42	13	activity	activity	NOUN
fbem-15417	42	14	-	-	PUNCT
fbem-15417	42	15	based	base	VERB
fbem-15417	42	16	costing	costing	NOUN
fbem-15417	42	17	becomes	become	VERB
fbem-15417	42	18	more	more	ADV
fbem-15417	42	19	widespread	widespread	ADJ
fbem-15417	42	20	.	.	PUNCT
fbem-15417	43	1	the	the	DET
fbem-15417	43	2	core	core	ADJ
fbem-15417	43	3	principle	principle	NOUN
fbem-15417	43	4	of	of	ADP
fbem-15417	43	5	activity	activity	NOUN
fbem-15417	43	6	-	-	PUNCT
fbem-15417	43	7	based	base	VERB
fbem-15417	43	8	costing	costing	NOUN
fbem-15417	43	9	is	be	AUX
fbem-15417	43	10	to	to	PART
fbem-15417	43	11	allocate	allocate	VERB
fbem-15417	43	12	costs	cost	NOUN
fbem-15417	43	13	to	to	ADP
fbem-15417	43	14	each	each	DET
fbem-15417	43	15	individual	individual	ADJ
fbem-15417	43	16	activity	activity	NOUN
fbem-15417	43	17	or	or	CCONJ
fbem-15417	43	18	project	project	NOUN
fbem-15417	43	19	.	.	PUNCT
fbem-15417	44	1	this	this	DET
fbem-15417	44	2	approach	approach	NOUN
fbem-15417	44	3	emphasizes	emphasize	VERB
fbem-15417	44	4	the	the	DET
fbem-15417	44	5	differences	difference	NOUN
fbem-15417	44	6	between	between	ADP
fbem-15417	44	7	different	different	ADJ
fbem-15417	44	8	jobs	job	NOUN
fbem-15417	44	9	or	or	CCONJ
fbem-15417	44	10	projects	project	NOUN
fbem-15417	44	11	and	and	CCONJ
fbem-15417	44	12	therefore	therefore	ADV
fbem-15417	44	13	enables	enable	VERB
fbem-15417	44	14	a	a	DET
fbem-15417	44	15	more	more	ADV
fbem-15417	44	16	accurate	accurate	ADJ
fbem-15417	44	17	cost	cost	NOUN
fbem-15417	44	18	calculation	calculation	NOUN
fbem-15417	44	19	for	for	ADP
fbem-15417	44	20	each	each	DET
fbem-15417	44	21	job	job	NOUN
fbem-15417	44	22	.	.	PUNCT
fbem-15417	45	1	by	by	ADP
fbem-15417	45	2	more	more	ADV
fbem-15417	45	3	accurately	accurately	ADV
fbem-15417	45	4	calculating	calculate	VERB
fbem-15417	45	5	the	the	DET
fbem-15417	45	6	cost	cost	NOUN
fbem-15417	45	7	of	of	ADP
fbem-15417	45	8	each	each	DET
fbem-15417	45	9	job	job	NOUN
fbem-15417	45	10	or	or	CCONJ
fbem-15417	45	11	project	project	NOUN
fbem-15417	45	12	,	,	PUNCT
fbem-15417	45	13	companies	company	NOUN
fbem-15417	45	14	can	can	AUX
fbem-15417	45	15	make	make	VERB
fbem-15417	45	16	more	more	ADV
fbem-15417	45	17	informed	informed	ADJ
fbem-15417	45	18	decisions	decision	NOUN
fbem-15417	45	19	,	,	PUNCT
fbem-15417	45	20	including	include	VERB
fbem-15417	45	21	pricing	pricing	NOUN
fbem-15417	45	22	strategies	strategy	NOUN
fbem-15417	45	23	,	,	PUNCT
fbem-15417	45	24	product	product	NOUN
fbem-15417	45	25	mix	mix	NOUN
fbem-15417	45	26	,	,	PUNCT
fbem-15417	45	27	resource	resource	NOUN
fbem-15417	45	28	allocation	allocation	NOUN
fbem-15417	45	29	,	,	PUNCT
fbem-15417	45	30	and	and	CCONJ
fbem-15417	45	31	production	production	NOUN
fbem-15417	45	32	planning	planning	NOUN
fbem-15417	45	33	.	.	PUNCT
fbem-15417	46	1	in	in	ADP
fbem-15417	46	2	addition	addition	NOUN
fbem-15417	46	3	,	,	PUNCT
fbem-15417	46	4	activity	activity	NOUN
fbem-15417	46	5	-	-	PUNCT
fbem-15417	46	6	based	base	VERB
fbem-15417	46	7	costing	costing	NOUN
fbem-15417	46	8	can	can	AUX
fbem-15417	46	9	also	also	ADV
fbem-15417	46	10	help	help	VERB
fbem-15417	46	11	companies	company	NOUN
fbem-15417	46	12	identify	identify	VERB
fbem-15417	46	13	activities	activity	NOUN
fbem-15417	46	14	that	that	PRON
fbem-15417	46	15	are	be	AUX
fbem-15417	46	16	not	not	PART
fbem-15417	46	17	cost	cost	NOUN
fbem-15417	46	18	-	-	PUNCT
fbem-15417	46	19	effective	effective	ADJ
fbem-15417	46	20	,	,	PUNCT
fbem-15417	46	21	thereby	thereby	ADV
fbem-15417	46	22	providing	provide	VERB
fbem-15417	46	23	opportunities	opportunity	NOUN
fbem-15417	46	24	for	for	ADP
fbem-15417	46	25	improvement	improvement	NOUN
fbem-15417	46	26	,	,	PUNCT
fbem-15417	46	27	reducing	reduce	VERB
fbem-15417	46	28	costs	cost	NOUN
fbem-15417	46	29	and	and	CCONJ
fbem-15417	46	30	increasing	increase	VERB
fbem-15417	46	31	profits	profit	NOUN
fbem-15417	46	32	.	.	PUNCT
fbem-15417	47	1	however	however	ADV
fbem-15417	47	2	,	,	PUNCT
fbem-15417	47	3	abc	abc	PROPN
fbem-15417	47	4	also	also	ADV
fbem-15417	47	5	presents	present	VERB
fbem-15417	47	6	some	some	DET
fbem-15417	47	7	challenges	challenge	NOUN
fbem-15417	47	8	.	.	PUNCT
fbem-15417	48	1	first	first	ADV
fbem-15417	48	2	,	,	PUNCT
fbem-15417	48	3	it	it	PRON
fbem-15417	48	4	may	may	AUX
fbem-15417	48	5	require	require	VERB
fbem-15417	48	6	more	more	ADJ
fbem-15417	48	7	time	time	NOUN
fbem-15417	48	8	and	and	CCONJ
fbem-15417	48	9	resources	resource	NOUN
fbem-15417	48	10	to	to	PART
fbem-15417	48	11	implement	implement	VERB
fbem-15417	48	12	because	because	SCONJ
fbem-15417	48	13	of	of	ADP
fbem-15417	48	14	the	the	DET
fbem-15417	48	15	need	need	NOUN
fbem-15417	48	16	to	to	PART
fbem-15417	48	17	track	track	VERB
fbem-15417	48	18	the	the	DET
fbem-15417	48	19	costs	cost	NOUN
fbem-15417	48	20	of	of	ADP
fbem-15417	48	21	each	each	DET
fbem-15417	48	22	job	job	NOUN
fbem-15417	48	23	in	in	ADP
fbem-15417	48	24	detail	detail	NOUN
fbem-15417	48	25	.	.	PUNCT
fbem-15417	49	1	second	second	ADJ
fbem-15417	49	2	,	,	PUNCT
fbem-15417	49	3	if	if	SCONJ
fbem-15417	49	4	costs	cost	NOUN
fbem-15417	49	5	are	be	AUX
fbem-15417	49	6	allocated	allocate	VERB
fbem-15417	49	7	incorrectly	incorrectly	ADV
fbem-15417	49	8	,	,	PUNCT
fbem-15417	49	9	it	it	PRON
fbem-15417	49	10	can	can	AUX
fbem-15417	49	11	lead	lead	VERB
fbem-15417	49	12	to	to	ADP
fbem-15417	49	13	inaccurate	inaccurate	ADJ
fbem-15417	49	14	decisions	decision	NOUN
fbem-15417	49	15	.	.	PUNCT
fbem-15417	50	1	therefore	therefore	ADV
fbem-15417	50	2	,	,	PUNCT
fbem-15417	50	3	when	when	SCONJ
fbem-15417	50	4	adopting	adopt	VERB
fbem-15417	50	5	activity	activity	NOUN
fbem-15417	50	6	-	-	PUNCT
fbem-15417	50	7	based	base	VERB
fbem-15417	50	8	costing	costing	NOUN
fbem-15417	50	9	,	,	PUNCT
fbem-15417	50	10	companies	company	NOUN
fbem-15417	50	11	need	need	VERB
fbem-15417	50	12	to	to	PART
fbem-15417	50	13	establish	establish	VERB
fbem-15417	50	14	an	an	DET
fbem-15417	50	15	effective	effective	ADJ
fbem-15417	50	16	cost	cost	NOUN
fbem-15417	50	17	allocation	allocation	NOUN
fbem-15417	50	18	and	and	CCONJ
fbem-15417	50	19	accounting	accounting	NOUN
fbem-15417	50	20	system	system	NOUN
fbem-15417	50	21	to	to	PART
fbem-15417	50	22	ensure	ensure	VERB
fbem-15417	50	23	the	the	DET
fbem-15417	50	24	accuracy	accuracy	NOUN
fbem-15417	50	25	and	and	CCONJ
fbem-15417	50	26	reliability	reliability	NOUN
fbem-15417	50	27	of	of	ADP
fbem-15417	50	28	data	datum	NOUN
fbem-15417	50	29	.	.	PUNCT
fbem-15417	51	1	in	in	ADP
fbem-15417	51	2	short	short	ADJ
fbem-15417	51	3	,	,	PUNCT
fbem-15417	51	4	activity	activity	NOUN
fbem-15417	51	5	-	-	PUNCT
fbem-15417	51	6	based	base	VERB
fbem-15417	51	7	costing	costing	NOUN
fbem-15417	51	8	is	be	AUX
fbem-15417	51	9	an	an	DET
fbem-15417	51	10	accounting	accounting	NOUN
fbem-15417	51	11	method	method	NOUN
fbem-15417	51	12	widely	widely	ADV
fbem-15417	51	13	used	use	VERB
fbem-15417	51	14	in	in	ADP
fbem-15417	51	15	manufacturing	manufacturing	NOUN
fbem-15417	51	16	and	and	CCONJ
fbem-15417	51	17	service	service	NOUN
fbem-15417	51	18	industries	industry	NOUN
fbem-15417	51	19	.	.	PUNCT
fbem-15417	52	1	it	it	PRON
fbem-15417	52	2	emphasizes	emphasize	VERB
fbem-15417	52	3	the	the	DET
fbem-15417	52	4	detailed	detailed	ADJ
fbem-15417	52	5	allocation	allocation	NOUN
fbem-15417	52	6	of	of	ADP
fbem-15417	52	7	costs	cost	NOUN
fbem-15417	52	8	to	to	PART
fbem-15417	52	9	better	well	ADV
fbem-15417	52	10	understand	understand	VERB
fbem-15417	52	11	the	the	DET
fbem-15417	52	12	cost	cost	NOUN
fbem-15417	52	13	situation	situation	NOUN
fbem-15417	52	14	of	of	ADP
fbem-15417	52	15	each	each	DET
fbem-15417	52	16	job	job	NOUN
fbem-15417	52	17	or	or	CCONJ
fbem-15417	52	18	project	project	NOUN
fbem-15417	52	19	.	.	PUNCT
fbem-15417	53	1	by	by	ADP
fbem-15417	53	2	implementing	implement	VERB
fbem-15417	53	3	activity	activity	NOUN
fbem-15417	53	4	-	-	PUNCT
fbem-15417	53	5	based	base	VERB
fbem-15417	53	6	costing	costing	NOUN
fbem-15417	53	7	,	,	PUNCT
fbem-15417	53	8	businesses	business	NOUN
fbem-15417	53	9	can	can	AUX
fbem-15417	53	10	better	well	ADV
fbem-15417	53	11	manage	manage	VERB
fbem-15417	53	12	costs	cost	NOUN
fbem-15417	53	13	,	,	PUNCT
fbem-15417	53	14	make	make	VERB
fbem-15417	53	15	smarter	smart	ADJ
fbem-15417	53	16	management	management	NOUN
fbem-15417	53	17	decisions	decision	NOUN
fbem-15417	53	18	,	,	PUNCT
fbem-15417	53	19	and	and	CCONJ
fbem-15417	53	20	improve	improve	VERB
fbem-15417	53	21	profitability	profitability	NOUN
fbem-15417	53	22	.	.	PUNCT
fbem-15417	54	1	however	however	ADV
fbem-15417	54	2	,	,	PUNCT
fbem-15417	54	3	it	it	PRON
fbem-15417	54	4	requires	require	VERB
fbem-15417	54	5	companies	company	NOUN
fbem-15417	54	6	to	to	PART
fbem-15417	54	7	invest	invest	VERB
fbem-15417	54	8	certain	certain	ADJ
fbem-15417	54	9	resources	resource	NOUN
fbem-15417	54	10	and	and	CCONJ
fbem-15417	54	11	efforts	effort	NOUN
fbem-15417	54	12	to	to	PART
fbem-15417	54	13	implement	implement	VERB
fbem-15417	54	14	and	and	CCONJ
fbem-15417	54	15	maintain	maintain	VERB
fbem-15417	54	16	,	,	PUNCT
fbem-15417	54	17	but	but	CCONJ
fbem-15417	54	18	these	these	DET
fbem-15417	54	19	efforts	effort	NOUN
fbem-15417	54	20	usually	usually	ADV
fbem-15417	54	21	lead	lead	VERB
fbem-15417	54	22	to	to	ADP
fbem-15417	54	23	better	well	ADJ
fbem-15417	54	24	long	long	ADJ
fbem-15417	54	25	-	-	PUNCT
fbem-15417	54	26	term	term	NOUN
fbem-15417	54	27	benefits	benefit	NOUN
fbem-15417	54	28	.	.	PUNCT
fbem-15417	55	1	therefore	therefore	ADV
fbem-15417	55	2	,	,	PUNCT
fbem-15417	55	3	activity	activity	NOUN
fbem-15417	55	4	-	-	PUNCT
fbem-15417	55	5	based	base	VERB
fbem-15417	55	6	costing	costing	NOUN
fbem-15417	55	7	is	be	AUX
fbem-15417	55	8	a	a	DET
fbem-15417	55	9	cost	cost	NOUN
fbem-15417	55	10	management	management	NOUN
fbem-15417	55	11	method	method	NOUN
fbem-15417	55	12	worth	worth	ADJ
fbem-15417	55	13	considering	consider	VERB
fbem-15417	55	14	for	for	ADP
fbem-15417	55	15	businesses	business	NOUN
fbem-15417	55	16	that	that	PRON
fbem-15417	55	17	need	need	VERB
fbem-15417	55	18	to	to	PART
fbem-15417	55	19	track	track	VERB
fbem-15417	55	20	the	the	DET
fbem-15417	55	21	costs	cost	NOUN
fbem-15417	55	22	of	of	ADP
fbem-15417	55	23	different	different	ADJ
fbem-15417	55	24	projects	project	NOUN
fbem-15417	55	25	or	or	CCONJ
fbem-15417	55	26	activities	activity	NOUN
fbem-15417	55	27	.	.	PUNCT
fbem-15417	56	1	(	(	PUNCT
fbem-15417	56	2	1	1	X
fbem-15417	56	3	)	)	PUNCT
fbem-15417	56	4	determine	determine	VERB
fbem-15417	56	5	the	the	DET
fbem-15417	56	6	cost	cost	NOUN
fbem-15417	56	7	accounting	accounting	NOUN
fbem-15417	56	8	object	object	NOUN
fbem-15417	56	9	based	base	VERB
fbem-15417	56	10	on	on	ADP
fbem-15417	56	11	the	the	DET
fbem-15417	56	12	company	company	NOUN
fbem-15417	56	13	's	's	PART
fbem-15417	56	14	operating	operating	NOUN
fbem-15417	56	15	conditions	condition	NOUN
fbem-15417	56	16	.	.	PUNCT
fbem-15417	57	1	generally	generally	ADV
fbem-15417	57	2	speaking	speak	VERB
fbem-15417	57	3	,	,	PUNCT
fbem-15417	57	4	the	the	DET
fbem-15417	57	5	object	object	NOUN
fbem-15417	57	6	of	of	ADP
fbem-15417	57	7	cost	cost	NOUN
fbem-15417	57	8	accounting	accounting	NOUN
fbem-15417	57	9	is	be	AUX
fbem-15417	57	10	usually	usually	ADV
fbem-15417	57	11	finished	finish	VERB
fbem-15417	57	12	products	product	NOUN
fbem-15417	57	13	,	,	PUNCT
fbem-15417	57	14	but	but	CCONJ
fbem-15417	57	15	in	in	ADP
fbem-15417	57	16	some	some	DET
fbem-15417	57	17	cases	case	NOUN
fbem-15417	57	18	it	it	PRON
fbem-15417	57	19	may	may	AUX
fbem-15417	57	20	also	also	ADV
fbem-15417	57	21	be	be	AUX
fbem-15417	57	22	customers	customer	NOUN
fbem-15417	57	23	,	,	PUNCT
fbem-15417	57	24	projects	project	NOUN
fbem-15417	57	25	,	,	PUNCT
fbem-15417	57	26	processes	process	NOUN
fbem-15417	57	27	,	,	PUNCT
fbem-15417	57	28	etc	etc	X
fbem-15417	57	29	.	.	X
fbem-15417	58	1	first	first	ADV
fbem-15417	58	2	,	,	PUNCT
fbem-15417	58	3	we	we	PRON
fbem-15417	58	4	must	must	AUX
fbem-15417	58	5	understand	understand	VERB
fbem-15417	58	6	the	the	DET
fbem-15417	58	7	business	business	NOUN
fbem-15417	58	8	needs	need	NOUN
fbem-15417	58	9	and	and	CCONJ
fbem-15417	58	10	objectives	objective	NOUN
fbem-15417	58	11	of	of	ADP
fbem-15417	58	12	the	the	DET
fbem-15417	58	13	enterprise	enterprise	NOUN
fbem-15417	58	14	to	to	PART
fbem-15417	58	15	determine	determine	VERB
fbem-15417	58	16	which	which	PRON
fbem-15417	58	17	cost	cost	NOUN
fbem-15417	58	18	accounting	accounting	NOUN
fbem-15417	58	19	object	object	NOUN
fbem-15417	58	20	can	can	AUX
fbem-15417	58	21	better	well	ADV
fbem-15417	58	22	support	support	VERB
fbem-15417	58	23	the	the	DET
fbem-15417	58	24	business	business	NOUN
fbem-15417	58	25	decision	decision	NOUN
fbem-15417	58	26	-	-	PUNCT
fbem-15417	58	27	making	make	VERB
fbem-15417	58	28	and	and	CCONJ
fbem-15417	58	29	management	management	NOUN
fbem-15417	58	30	needs	need	NOUN
fbem-15417	58	31	of	of	ADP
fbem-15417	58	32	the	the	DET
fbem-15417	58	33	enterprise	enterprise	NOUN
fbem-15417	58	34	.	.	PUNCT
fbem-15417	59	1	secondly	secondly	ADV
fbem-15417	59	2	,	,	PUNCT
fbem-15417	59	3	cost	cost	NOUN
fbem-15417	59	4	traceability	traceability	NOUN
fbem-15417	59	5	should	should	AUX
fbem-15417	59	6	be	be	AUX
fbem-15417	59	7	considered	consider	VERB
fbem-15417	59	8	,	,	PUNCT
fbem-15417	59	9	that	that	ADV
fbem-15417	59	10	is	is	ADV
fbem-15417	59	11	,	,	PUNCT
fbem-15417	59	12	cost	cost	NOUN
fbem-15417	59	13	accounting	accounting	NOUN
fbem-15417	59	14	objects	object	NOUN
fbem-15417	59	15	should	should	AUX
fbem-15417	59	16	be	be	AUX
fbem-15417	59	17	able	able	ADJ
fbem-15417	59	18	to	to	PART
fbem-15417	59	19	track	track	VERB
fbem-15417	59	20	relevant	relevant	ADJ
fbem-15417	59	21	costs	cost	NOUN
fbem-15417	59	22	in	in	ADP
fbem-15417	59	23	order	order	NOUN
fbem-15417	59	24	to	to	PART
fbem-15417	59	25	accurately	accurately	ADV
fbem-15417	59	26	calculate	calculate	VERB
fbem-15417	59	27	costs	cost	NOUN
fbem-15417	59	28	.	.	PUNCT
fbem-15417	60	1	finally	finally	ADV
fbem-15417	60	2	,	,	PUNCT
fbem-15417	60	3	factors	factor	NOUN
fbem-15417	60	4	such	such	ADJ
fbem-15417	60	5	as	as	ADP
fbem-15417	60	6	the	the	DET
fbem-15417	60	7	management	management	NOUN
fbem-15417	60	8	complexity	complexity	NOUN
fbem-15417	60	9	,	,	PUNCT
fbem-15417	60	10	information	information	NOUN
fbem-15417	60	11	availability	availability	NOUN
fbem-15417	60	12	and	and	CCONJ
fbem-15417	60	13	accuracy	accuracy	NOUN
fbem-15417	60	14	of	of	ADP
fbem-15417	60	15	each	each	DET
fbem-15417	60	16	object	object	NOUN
fbem-15417	60	17	should	should	AUX
fbem-15417	60	18	be	be	AUX
fbem-15417	60	19	considered	consider	VERB
fbem-15417	60	20	,	,	PUNCT
fbem-15417	60	21	and	and	CCONJ
fbem-15417	60	22	their	their	PRON
fbem-15417	60	23	advantages	advantage	NOUN
fbem-15417	60	24	and	and	CCONJ
fbem-15417	60	25	disadvantages	disadvantage	NOUN
fbem-15417	60	26	should	should	AUX
fbem-15417	60	27	be	be	AUX
fbem-15417	60	28	compared	compare	VERB
fbem-15417	60	29	to	to	PART
fbem-15417	60	30	ensure	ensure	VERB
fbem-15417	60	31	that	that	SCONJ
fbem-15417	60	32	the	the	DET
fbem-15417	60	33	accounting	accounting	NOUN
fbem-15417	60	34	results	result	NOUN
fbem-15417	60	35	are	be	AUX
fbem-15417	60	36	relatively	relatively	ADV
fbem-15417	60	37	accurate	accurate	ADJ
fbem-15417	60	38	.	.	PUNCT
fbem-15417	61	1	(	(	PUNCT
fbem-15417	61	2	2	2	NUM
fbem-15417	61	3	)	)	PUNCT
fbem-15417	61	4	according	accord	VERB
fbem-15417	61	5	to	to	ADP
fbem-15417	61	6	the	the	DET
fbem-15417	61	7	operating	operating	NOUN
fbem-15417	61	8	conditions	condition	NOUN
fbem-15417	61	9	of	of	ADP
fbem-15417	61	10	the	the	DET
fbem-15417	61	11	enterprise	enterprise	NOUN
fbem-15417	61	12	,	,	PUNCT
fbem-15417	61	13	determine	determine	VERB
fbem-15417	61	14	the	the	DET
fbem-15417	61	15	resource	resource	NOUN
fbem-15417	61	16	drivers	driver	NOUN
fbem-15417	61	17	consumed	consume	VERB
fbem-15417	61	18	by	by	ADP
fbem-15417	61	19	the	the	DET
fbem-15417	61	20	operation	operation	NOUN
fbem-15417	61	21	,	,	PUNCT
fbem-15417	61	22	such	such	ADJ
fbem-15417	61	23	as	as	ADP
fbem-15417	61	24	human	human	ADJ
fbem-15417	61	25	resources	resource	NOUN
fbem-15417	61	26	,	,	PUNCT
fbem-15417	61	27	raw	raw	ADJ
fbem-15417	61	28	materials	material	NOUN
fbem-15417	61	29	,	,	PUNCT
fbem-15417	61	30	equipment	equipment	NOUN
fbem-15417	61	31	,	,	PUNCT
fbem-15417	61	32	energy	energy	NOUN
fbem-15417	61	33	,	,	PUNCT
fbem-15417	61	34	time	time	NOUN
fbem-15417	61	35	,	,	PUNCT
fbem-15417	61	36	etc	etc	X
fbem-15417	61	37	.	.	X
fbem-15417	61	38	,	,	PUNCT
fbem-15417	61	39	thereby	thereby	ADV
fbem-15417	61	40	dividing	divide	VERB
fbem-15417	61	41	direct	direct	ADJ
fbem-15417	61	42	costs	cost	NOUN
fbem-15417	61	43	and	and	CCONJ
fbem-15417	61	44	indirect	indirect	ADJ
fbem-15417	61	45	costs	cost	NOUN
fbem-15417	61	46	.	.	PUNCT
fbem-15417	62	1	(	(	PUNCT
fbem-15417	62	2	3	3	X
fbem-15417	62	3	)	)	PUNCT
fbem-15417	62	4	divide	divide	NOUN
fbem-15417	62	5	operation	operation	NOUN
fbem-15417	62	6	centers	center	NOUN
fbem-15417	62	7	based	base	VERB
fbem-15417	62	8	on	on	ADP
fbem-15417	62	9	enterprise	enterprise	NOUN
fbem-15417	62	10	layout	layout	NOUN
fbem-15417	62	11	,	,	PUNCT
fbem-15417	62	12	production	production	NOUN
fbem-15417	62	13	and	and	CCONJ
fbem-15417	62	14	operation	operation	NOUN
fbem-15417	62	15	information	information	NOUN
fbem-15417	62	16	.	.	PUNCT
fbem-15417	63	1	(	(	PUNCT
fbem-15417	63	2	4	4	X
fbem-15417	63	3	)	)	PUNCT
fbem-15417	63	4	determine	determine	VERB
fbem-15417	63	5	the	the	DET
fbem-15417	63	6	cost	cost	NOUN
fbem-15417	63	7	drivers	driver	NOUN
fbem-15417	63	8	based	base	VERB
fbem-15417	63	9	on	on	ADP
fbem-15417	63	10	the	the	DET
fbem-15417	63	11	determinants	determinant	NOUN
fbem-15417	63	12	of	of	ADP
fbem-15417	63	13	the	the	DET
fbem-15417	63	14	cost	cost	NOUN
fbem-15417	63	15	of	of	ADP
fbem-15417	63	16	each	each	DET
fbem-15417	63	17	business	business	NOUN
fbem-15417	63	18	in	in	ADP
fbem-15417	63	19	the	the	DET
fbem-15417	63	20	business	business	NOUN
fbem-15417	63	21	process	process	NOUN
fbem-15417	63	22	,	,	PUNCT
fbem-15417	63	23	such	such	ADJ
fbem-15417	63	24	as	as	ADP
fbem-15417	63	25	the	the	DET
fbem-15417	63	26	number	number	NOUN
fbem-15417	63	27	of	of	ADP
fbem-15417	63	28	orders	order	NOUN
fbem-15417	63	29	,	,	PUNCT
fbem-15417	63	30	demand	demand	NOUN
fbem-15417	63	31	forecasting	forecasting	NOUN
fbem-15417	63	32	,	,	PUNCT
fbem-15417	63	33	and	and	CCONJ
fbem-15417	63	34	inventory	inventory	NOUN
fbem-15417	63	35	management	management	NOUN
fbem-15417	63	36	.	.	PUNCT
fbem-15417	64	1	(	(	PUNCT
fbem-15417	64	2	5	5	X
fbem-15417	64	3	)	)	PUNCT
fbem-15417	64	4	allocate	allocate	VERB
fbem-15417	64	5	the	the	DET
fbem-15417	64	6	costs	cost	NOUN
fbem-15417	64	7	involved	involve	VERB
fbem-15417	64	8	to	to	ADP
fbem-15417	64	9	all	all	DET
fbem-15417	64	10	cost	cost	NOUN
fbem-15417	64	11	accounting	accounting	NOUN
fbem-15417	64	12	objects	object	NOUN
fbem-15417	64	13	,	,	PUNCT
fbem-15417	64	14	and	and	CCONJ
fbem-15417	64	15	then	then	ADV
fbem-15417	64	16	allocate	allocate	VERB
fbem-15417	64	17	the	the	DET
fbem-15417	64	18	operating	operating	NOUN
fbem-15417	64	19	costs	cost	NOUN
fbem-15417	64	20	to	to	ADP
fbem-15417	64	21	products	product	NOUN
fbem-15417	64	22	.	.	PUNCT
fbem-15417	65	1	by	by	ADP
fbem-15417	65	2	comparing	compare	VERB
fbem-15417	65	3	the	the	DET
fbem-15417	65	4	costs	cost	NOUN
fbem-15417	65	5	and	and	CCONJ
fbem-15417	65	6	prices	price	NOUN
fbem-15417	65	7	of	of	ADP
fbem-15417	65	8	each	each	DET
fbem-15417	65	9	object	object	NOUN
fbem-15417	65	10	,	,	PUNCT
fbem-15417	65	11	the	the	DET
fbem-15417	65	12	level	level	NOUN
fbem-15417	65	13	of	of	ADP
fbem-15417	65	14	profitability	profitability	NOUN
fbem-15417	65	15	can	can	AUX
fbem-15417	65	16	be	be	AUX
fbem-15417	65	17	determined	determine	VERB
fbem-15417	65	18	.	.	PUNCT
fbem-15417	66	1	(	(	PUNCT
fbem-15417	66	2	6	6	X
fbem-15417	66	3	)	)	PUNCT
fbem-15417	66	4	carry	carry	VERB
fbem-15417	66	5	out	out	ADP
fbem-15417	66	6	job	job	NOUN
fbem-15417	66	7	management	management	NOUN
fbem-15417	66	8	.	.	PUNCT
fbem-15417	67	1	3	3	X
fbem-15417	67	2	.	.	X
fbem-15417	67	3	design	design	NOUN
fbem-15417	67	4	of	of	ADP
fbem-15417	67	5	production	production	NOUN
fbem-15417	67	6	cost	cost	NOUN
fbem-15417	67	7	optimisation	optimisation	NOUN
fbem-15417	67	8	programme	programme	NOUN
fbem-15417	67	9	for	for	ADP
fbem-15417	67	10	product	product	NOUN
fbem-15417	67	11	j	j	PROPN
fbem-15417	67	12	in	in	ADP
fbem-15417	67	13	company	company	NOUN
fbem-15417	67	14	m	m	PROPN
fbem-15417	67	15	3.1	3.1	NUM
fbem-15417	67	16	.	.	PUNCT
fbem-15417	68	1	analysis	analysis	NOUN
fbem-15417	68	2	of	of	ADP
fbem-15417	68	3	the	the	DET
fbem-15417	68	4	current	current	ADJ
fbem-15417	68	5	status	status	NOUN
fbem-15417	68	6	of	of	ADP
fbem-15417	68	7	cost	cost	NOUN
fbem-15417	68	8	control	control	NOUN
fbem-15417	68	9	company	company	NOUN
fbem-15417	68	10	m	m	PRON
fbem-15417	68	11	mainly	mainly	ADV
fbem-15417	68	12	manufactures	manufacture	VERB
fbem-15417	68	13	complete	complete	ADJ
fbem-15417	68	14	sets	set	NOUN
fbem-15417	68	15	of	of	ADP
fbem-15417	68	16	metal	metal	NOUN
fbem-15417	68	17	smelting	smelting	NOUN
fbem-15417	68	18	equipment	equipment	NOUN
fbem-15417	68	19	.	.	PUNCT
fbem-15417	69	1	the	the	DET
fbem-15417	69	2	main	main	ADJ
fbem-15417	69	3	cost	cost	NOUN
fbem-15417	69	4	components	component	NOUN
fbem-15417	69	5	of	of	ADP
fbem-15417	69	6	the	the	DET
fbem-15417	69	7	products	product	NOUN
fbem-15417	69	8	are	be	AUX
fbem-15417	69	9	:	:	PUNCT
fbem-15417	69	10	(	(	PUNCT
fbem-15417	69	11	1	1	X
fbem-15417	69	12	)	)	PUNCT
fbem-15417	69	13	raw	raw	ADJ
fbem-15417	69	14	material	material	NOUN
fbem-15417	69	15	cost	cost	NOUN
fbem-15417	69	16	.	.	PUNCT
fbem-15417	70	1	the	the	DET
fbem-15417	70	2	raw	raw	ADJ
fbem-15417	70	3	materials	material	NOUN
fbem-15417	70	4	for	for	ADP
fbem-15417	70	5	company	company	NOUN
fbem-15417	70	6	m	m	PROPN
fbem-15417	70	7	's	's	PART
fbem-15417	70	8	equipment	equipment	NOUN
fbem-15417	70	9	are	be	AUX
fbem-15417	70	10	mainly	mainly	ADV
fbem-15417	70	11	mechanical	mechanical	ADJ
fbem-15417	70	12	processing	processing	NOUN
fbem-15417	70	13	materials	material	NOUN
fbem-15417	70	14	such	such	ADJ
fbem-15417	70	15	as	as	ADP
fbem-15417	70	16	steel	steel	NOUN
fbem-15417	70	17	,	,	PUNCT
fbem-15417	70	18	sheets	sheet	NOUN
fbem-15417	70	19	,	,	PUNCT
fbem-15417	70	20	and	and	CCONJ
fbem-15417	70	21	bars	bar	NOUN
fbem-15417	70	22	,	,	PUNCT
fbem-15417	70	23	as	as	ADV
fbem-15417	70	24	well	well	ADV
fbem-15417	70	25	as	as	ADP
fbem-15417	70	26	accessories	accessory	NOUN
fbem-15417	70	27	such	such	ADJ
fbem-15417	70	28	as	as	ADP
fbem-15417	70	29	semifinished	semifinishe	VERB
fbem-15417	70	30	parts	part	NOUN
fbem-15417	70	31	and	and	CCONJ
fbem-15417	70	32	finished	finished	ADJ
fbem-15417	70	33	parts	part	NOUN
fbem-15417	70	34	.	.	PUNCT
fbem-15417	71	1	during	during	ADP
fbem-15417	71	2	the	the	DET
fbem-15417	71	3	equipment	equipment	NOUN
fbem-15417	71	4	assembly	assembly	NOUN
fbem-15417	71	5	process	process	NOUN
fbem-15417	71	6	,	,	PUNCT
fbem-15417	71	7	standard	standard	ADJ
fbem-15417	71	8	parts	part	NOUN
fbem-15417	71	9	such	such	ADJ
fbem-15417	71	10	as	as	ADP
fbem-15417	71	11	bolts	bolt	NOUN
fbem-15417	71	12	and	and	CCONJ
fbem-15417	71	13	hinges	hinge	NOUN
fbem-15417	71	14	are	be	AUX
fbem-15417	71	15	also	also	ADV
fbem-15417	71	16	required	require	VERB
fbem-15417	71	17	.	.	PUNCT
fbem-15417	72	1	(	(	PUNCT
fbem-15417	72	2	2	2	X
fbem-15417	72	3	)	)	PUNCT
fbem-15417	72	4	direct	direct	ADJ
fbem-15417	72	5	labor	labor	NOUN
fbem-15417	72	6	costs	cost	NOUN
fbem-15417	72	7	.	.	PUNCT
fbem-15417	73	1	the	the	DET
fbem-15417	73	2	direct	direct	ADJ
fbem-15417	73	3	labor	labor	NOUN
fbem-15417	73	4	costs	cost	NOUN
fbem-15417	73	5	of	of	ADP
fbem-15417	73	6	company	company	NOUN
fbem-15417	73	7	m	m	PROPN
fbem-15417	73	8	's	's	PART
fbem-15417	73	9	products	product	NOUN
fbem-15417	73	10	mainly	mainly	ADV
fbem-15417	73	11	include	include	VERB
fbem-15417	73	12	wages	wage	NOUN
fbem-15417	73	13	,	,	PUNCT
fbem-15417	73	14	overtime	overtime	NOUN
fbem-15417	73	15	pay	pay	NOUN
fbem-15417	73	16	,	,	PUNCT
fbem-15417	73	17	bonuses	bonus	NOUN
fbem-15417	73	18	,	,	PUNCT
fbem-15417	73	19	insurance	insurance	NOUN
fbem-15417	73	20	and	and	CCONJ
fbem-15417	73	21	other	other	ADJ
fbem-15417	73	22	expenses	expense	NOUN
fbem-15417	73	23	for	for	ADP
fbem-15417	73	24	workers	worker	NOUN
fbem-15417	73	25	involved	involve	VERB
fbem-15417	73	26	in	in	ADP
fbem-15417	73	27	equipment	equipment	NOUN
fbem-15417	73	28	production	production	NOUN
fbem-15417	73	29	in	in	ADP
fbem-15417	73	30	the	the	DET
fbem-15417	73	31	production	production	NOUN
fbem-15417	73	32	workshop	workshop	NOUN
fbem-15417	73	33	.	.	PUNCT
fbem-15417	74	1	(	(	PUNCT
fbem-15417	74	2	3	3	X
fbem-15417	74	3	)	)	PUNCT
fbem-15417	74	4	manufacturing	manufacturing	NOUN
fbem-15417	74	5	costs	cost	NOUN
fbem-15417	74	6	.	.	PUNCT
fbem-15417	75	1	the	the	DET
fbem-15417	75	2	manufacturing	manufacturing	NOUN
fbem-15417	75	3	expenses	expense	NOUN
fbem-15417	75	4	of	of	ADP
fbem-15417	75	5	company	company	NOUN
fbem-15417	75	6	m	m	PROPN
fbem-15417	75	7	's	's	PART
fbem-15417	75	8	products	product	NOUN
fbem-15417	75	9	include	include	VERB
fbem-15417	75	10	organizational	organizational	ADJ
fbem-15417	75	11	and	and	CCONJ
fbem-15417	75	12	management	management	NOUN
fbem-15417	75	13	expenses	expense	NOUN
fbem-15417	75	14	incurred	incur	VERB
fbem-15417	75	15	to	to	PART
fbem-15417	75	16	produce	produce	VERB
fbem-15417	75	17	the	the	DET
fbem-15417	75	18	products	product	NOUN
fbem-15417	75	19	,	,	PUNCT
fbem-15417	75	20	such	such	ADJ
fbem-15417	75	21	as	as	ADP
fbem-15417	75	22	material	material	NOUN
fbem-15417	75	23	cutting	cutting	NOUN
fbem-15417	75	24	,	,	PUNCT
fbem-15417	75	25	sorting	sorting	NOUN
fbem-15417	75	26	,	,	PUNCT
fbem-15417	75	27	and	and	CCONJ
fbem-15417	75	28	transportation	transportation	NOUN
fbem-15417	75	29	expenses	expense	NOUN
fbem-15417	75	30	incurred	incur	VERB
fbem-15417	75	31	before	before	ADP
fbem-15417	75	32	product	product	NOUN
fbem-15417	75	33	production	production	NOUN
fbem-15417	75	34	;	;	PUNCT
fbem-15417	75	35	wages	wage	NOUN
fbem-15417	75	36	and	and	CCONJ
fbem-15417	75	37	welfare	welfare	NOUN
fbem-15417	75	38	expenses	expense	NOUN
fbem-15417	75	39	of	of	ADP
fbem-15417	75	40	production	production	NOUN
fbem-15417	75	41	workshop	workshop	NOUN
fbem-15417	75	42	managers	manager	NOUN
fbem-15417	75	43	;	;	PUNCT
fbem-15417	75	44	various	various	ADJ
fbem-15417	75	45	machine	machine	NOUN
fbem-15417	75	46	tools	tool	NOUN
fbem-15417	75	47	incurred	incur	VERB
fbem-15417	75	48	during	during	ADP
fbem-15417	75	49	the	the	DET
fbem-15417	75	50	production	production	NOUN
fbem-15417	75	51	of	of	ADP
fbem-15417	75	52	products	product	NOUN
fbem-15417	75	53	.	.	PUNCT
fbem-15417	76	1	water	water	NOUN
fbem-15417	76	2	and	and	CCONJ
fbem-15417	76	3	electricity	electricity	NOUN
fbem-15417	76	4	bills	bill	NOUN
fbem-15417	76	5	,	,	PUNCT
fbem-15417	76	6	machine	machine	NOUN
fbem-15417	76	7	material	material	NOUN
fbem-15417	76	8	consumption	consumption	NOUN
fbem-15417	76	9	and	and	CCONJ
fbem-15417	76	10	equipment	equipment	NOUN
fbem-15417	76	11	depreciation	depreciation	NOUN
fbem-15417	76	12	expenses	expense	NOUN
fbem-15417	76	13	;	;	PUNCT
fbem-15417	76	14	equipment	equipment	NOUN
fbem-15417	76	15	assembly	assembly	NOUN
fbem-15417	76	16	and	and	CCONJ
fbem-15417	76	17	debugging	debugging	NOUN
fbem-15417	76	18	expenses	expense	NOUN
fbem-15417	76	19	,	,	PUNCT
fbem-15417	76	20	etc	etc	X
fbem-15417	76	21	.	.	X
fbem-15417	77	1	(	(	PUNCT
fbem-15417	77	2	4	4	X
fbem-15417	77	3	)	)	PUNCT
fbem-15417	77	4	management	management	NOUN
fbem-15417	77	5	expenses	expense	NOUN
fbem-15417	77	6	.	.	PUNCT
fbem-15417	78	1	company	company	NOUN
fbem-15417	78	2	m	m	PROPN
fbem-15417	78	3	's	's	PART
fbem-15417	78	4	management	management	NOUN
fbem-15417	78	5	expenses	expense	NOUN
fbem-15417	78	6	mainly	mainly	ADV
fbem-15417	78	7	include	include	VERB
fbem-15417	78	8	management	management	NOUN
fbem-15417	78	9	personnel	personnel	NOUN
fbem-15417	78	10	wages	wage	NOUN
fbem-15417	78	11	,	,	PUNCT
fbem-15417	78	12	insurance	insurance	NOUN
fbem-15417	78	13	premiums	premium	NOUN
fbem-15417	78	14	,	,	PUNCT
fbem-15417	78	15	technology	technology	NOUN
fbem-15417	78	16	development	development	NOUN
fbem-15417	78	17	expenses	expense	NOUN
fbem-15417	78	18	,	,	PUNCT
fbem-15417	78	19	amortization	amortization	NOUN
fbem-15417	78	20	of	of	ADP
fbem-15417	78	21	intangible	intangible	ADJ
fbem-15417	78	22	assets	asset	NOUN
fbem-15417	78	23	,	,	PUNCT
fbem-15417	78	24	taxes	taxis	NOUN
fbem-15417	78	25	,	,	PUNCT
fbem-15417	78	26	etc	etc	X
fbem-15417	78	27	.	.	X
fbem-15417	79	1	the	the	DET
fbem-15417	79	2	company	company	NOUN
fbem-15417	79	3	's	's	PART
fbem-15417	79	4	cost	cost	NOUN
fbem-15417	79	5	structure	structure	NOUN
fbem-15417	79	6	is	be	AUX
fbem-15417	79	7	shown	show	VERB
fbem-15417	79	8	in	in	ADP
fbem-15417	79	9	the	the	DET
fbem-15417	79	10	figure	figure	NOUN
fbem-15417	79	11	.	.	PUNCT
fbem-15417	80	1	figure	figure	NOUN
fbem-15417	80	2	m	m	PROPN
fbem-15417	80	3	company	company	NOUN
fbem-15417	80	4	cost	cost	NOUN
fbem-15417	80	5	structure	structure	NOUN
fbem-15417	80	6	221	221	NUM
fbem-15417	80	7	figure	figure	NOUN
fbem-15417	80	8	1	1	NUM
fbem-15417	80	9	.	.	PUNCT
fbem-15417	81	1	operating	operate	VERB
fbem-15417	81	2	cost	cost	NOUN
fbem-15417	81	3	analysis	analysis	NOUN
fbem-15417	81	4	process	process	NOUN
fbem-15417	81	5	judging	judge	VERB
fbem-15417	81	6	from	from	ADP
fbem-15417	81	7	the	the	DET
fbem-15417	81	8	cost	cost	NOUN
fbem-15417	81	9	structure	structure	NOUN
fbem-15417	81	10	of	of	ADP
fbem-15417	81	11	company	company	NOUN
fbem-15417	81	12	m	m	VERB
fbem-15417	81	13	in	in	ADP
fbem-15417	81	14	the	the	DET
fbem-15417	81	15	figure	figure	NOUN
fbem-15417	81	16	,	,	PUNCT
fbem-15417	81	17	direct	direct	ADJ
fbem-15417	81	18	material	material	NOUN
fbem-15417	81	19	costs	cost	NOUN
fbem-15417	81	20	account	account	VERB
fbem-15417	81	21	for	for	ADP
fbem-15417	81	22	23	23	NUM
fbem-15417	81	23	%	%	NOUN
fbem-15417	81	24	of	of	ADP
fbem-15417	81	25	the	the	DET
fbem-15417	81	26	total	total	ADJ
fbem-15417	81	27	cost	cost	NOUN
fbem-15417	81	28	,	,	PUNCT
fbem-15417	81	29	manufacturing	manufacturing	NOUN
fbem-15417	81	30	expenses	expense	NOUN
fbem-15417	81	31	account	account	VERB
fbem-15417	81	32	for	for	ADP
fbem-15417	81	33	29	29	NUM
fbem-15417	81	34	%	%	NOUN
fbem-15417	81	35	of	of	ADP
fbem-15417	81	36	the	the	DET
fbem-15417	81	37	total	total	ADJ
fbem-15417	81	38	cost	cost	NOUN
fbem-15417	81	39	,	,	PUNCT
fbem-15417	81	40	and	and	CCONJ
fbem-15417	81	41	direct	direct	ADJ
fbem-15417	81	42	labor	labor	NOUN
fbem-15417	81	43	costs	cost	NOUN
fbem-15417	81	44	account	account	VERB
fbem-15417	81	45	for	for	ADP
fbem-15417	81	46	33	33	NUM
fbem-15417	81	47	%	%	NOUN
fbem-15417	81	48	of	of	ADP
fbem-15417	81	49	the	the	DET
fbem-15417	81	50	total	total	ADJ
fbem-15417	81	51	cost	cost	NOUN
fbem-15417	81	52	.	.	PUNCT
fbem-15417	82	1	company	company	NOUN
fbem-15417	82	2	m	m	PROPN
fbem-15417	82	3	's	's	PART
fbem-15417	82	4	current	current	ADJ
fbem-15417	82	5	ratio	ratio	NOUN
fbem-15417	82	6	is	be	AUX
fbem-15417	82	7	lower	low	ADJ
fbem-15417	82	8	than	than	ADP
fbem-15417	82	9	the	the	DET
fbem-15417	82	10	industry	industry	NOUN
fbem-15417	82	11	average	average	NOUN
fbem-15417	82	12	and	and	CCONJ
fbem-15417	82	13	there	there	PRON
fbem-15417	82	14	is	be	VERB
fbem-15417	82	15	a	a	DET
fbem-15417	82	16	shortage	shortage	NOUN
fbem-15417	82	17	of	of	ADP
fbem-15417	82	18	working	work	VERB
fbem-15417	82	19	capital	capital	NOUN
fbem-15417	82	20	.	.	PUNCT
fbem-15417	83	1	the	the	DET
fbem-15417	83	2	allocation	allocation	NOUN
fbem-15417	83	3	and	and	CCONJ
fbem-15417	83	4	utilization	utilization	NOUN
fbem-15417	83	5	of	of	ADP
fbem-15417	83	6	resources	resource	NOUN
fbem-15417	83	7	in	in	ADP
fbem-15417	83	8	the	the	DET
fbem-15417	83	9	production	production	NOUN
fbem-15417	83	10	process	process	NOUN
fbem-15417	83	11	is	be	AUX
fbem-15417	83	12	particularly	particularly	ADV
fbem-15417	83	13	important	important	ADJ
fbem-15417	83	14	.	.	PUNCT
fbem-15417	84	1	company	company	NOUN
fbem-15417	84	2	m	m	PROPN
fbem-15417	84	3	determines	determine	VERB
fbem-15417	84	4	production	production	NOUN
fbem-15417	84	5	based	base	VERB
fbem-15417	84	6	on	on	ADP
fbem-15417	84	7	sales	sale	NOUN
fbem-15417	84	8	.	.	PUNCT
fbem-15417	85	1	when	when	SCONJ
fbem-15417	85	2	setting	set	VERB
fbem-15417	85	3	prices	price	NOUN
fbem-15417	85	4	,	,	PUNCT
fbem-15417	85	5	the	the	DET
fbem-15417	85	6	management	management	NOUN
fbem-15417	85	7	mainly	mainly	ADV
fbem-15417	85	8	refers	refer	VERB
fbem-15417	85	9	to	to	ADP
fbem-15417	85	10	the	the	DET
fbem-15417	85	11	weight	weight	NOUN
fbem-15417	85	12	of	of	ADP
fbem-15417	85	13	the	the	DET
fbem-15417	85	14	initial	initial	ADJ
fbem-15417	85	15	equipment	equipment	NOUN
fbem-15417	85	16	,	,	PUNCT
fbem-15417	85	17	the	the	DET
fbem-15417	85	18	price	price	NOUN
fbem-15417	85	19	of	of	ADP
fbem-15417	85	20	the	the	DET
fbem-15417	85	21	outsourced	outsourced	ADJ
fbem-15417	85	22	processing	processing	NOUN
fbem-15417	85	23	part	part	NOUN
fbem-15417	85	24	of	of	ADP
fbem-15417	85	25	the	the	DET
fbem-15417	85	26	equipment	equipment	NOUN
fbem-15417	85	27	,	,	PUNCT
fbem-15417	85	28	and	and	CCONJ
fbem-15417	85	29	the	the	DET
fbem-15417	85	30	price	price	NOUN
fbem-15417	85	31	of	of	ADP
fbem-15417	85	32	purchased	purchase	VERB
fbem-15417	85	33	finished	finish	VERB
fbem-15417	85	34	parts	part	NOUN
fbem-15417	85	35	for	for	ADP
fbem-15417	85	36	rough	rough	ADJ
fbem-15417	85	37	valuation	valuation	NOUN
fbem-15417	85	38	.	.	PUNCT
fbem-15417	86	1	company	company	NOUN
fbem-15417	86	2	m	m	PROPN
fbem-15417	86	3	pursues	pursue	VERB
fbem-15417	86	4	zero	zero	NUM
fbem-15417	86	5	inventory	inventory	NOUN
fbem-15417	86	6	or	or	CCONJ
fbem-15417	86	7	minimal	minimal	ADJ
fbem-15417	86	8	inventory	inventory	NOUN
fbem-15417	86	9	status	status	NOUN
fbem-15417	86	10	.	.	PUNCT
fbem-15417	87	1	the	the	DET
fbem-15417	87	2	production	production	NOUN
fbem-15417	87	3	quantity	quantity	NOUN
fbem-15417	87	4	is	be	AUX
fbem-15417	87	5	the	the	DET
fbem-15417	87	6	quantity	quantity	NOUN
fbem-15417	87	7	in	in	ADP
fbem-15417	87	8	the	the	DET
fbem-15417	87	9	contract	contract	NOUN
fbem-15417	87	10	signed	sign	VERB
fbem-15417	87	11	with	with	ADP
fbem-15417	87	12	the	the	DET
fbem-15417	87	13	customer	customer	NOUN
fbem-15417	87	14	,	,	PUNCT
fbem-15417	87	15	and	and	CCONJ
fbem-15417	87	16	there	there	PRON
fbem-15417	87	17	is	be	VERB
fbem-15417	87	18	no	no	DET
fbem-15417	87	19	overproduction	overproduction	NOUN
fbem-15417	87	20	;	;	PUNCT
fbem-15417	87	21	a	a	DET
fbem-15417	87	22	just	just	ADV
fbem-15417	87	23	-	-	PUNCT
fbem-15417	87	24	in	in	ADP
fbem-15417	87	25	-	-	PUNCT
fbem-15417	87	26	time	time	NOUN
fbem-15417	87	27	purchasing	purchasing	NOUN
fbem-15417	87	28	strategy	strategy	NOUN
fbem-15417	87	29	is	be	AUX
fbem-15417	87	30	adopted	adopt	VERB
fbem-15417	87	31	when	when	SCONJ
fbem-15417	87	32	purchasing	purchasing	NOUN
fbem-15417	87	33	,	,	PUNCT
fbem-15417	87	34	and	and	CCONJ
fbem-15417	87	35	the	the	DET
fbem-15417	87	36	technical	technical	PROPN
fbem-15417	87	37	department	department	PROPN
fbem-15417	87	38	calculates	calculate	VERB
fbem-15417	87	39	the	the	DET
fbem-15417	87	40	reasonable	reasonable	ADJ
fbem-15417	87	41	amount	amount	NOUN
fbem-15417	87	42	of	of	ADP
fbem-15417	87	43	materials	material	NOUN
fbem-15417	87	44	and	and	CCONJ
fbem-15417	87	45	the	the	DET
fbem-15417	87	46	number	number	NOUN
fbem-15417	87	47	of	of	ADP
fbem-15417	87	48	finished	finished	ADJ
fbem-15417	87	49	parts	part	NOUN
fbem-15417	87	50	,	,	PUNCT
fbem-15417	87	51	and	and	CCONJ
fbem-15417	87	52	centrally	centrally	ADV
fbem-15417	87	53	manages	manage	VERB
fbem-15417	87	54	the	the	DET
fbem-15417	87	55	procurement	procurement	NOUN
fbem-15417	87	56	of	of	ADP
fbem-15417	87	57	materials	material	NOUN
fbem-15417	87	58	.	.	PUNCT
fbem-15417	88	1	the	the	DET
fbem-15417	88	2	method	method	NOUN
fbem-15417	88	3	of	of	ADP
fbem-15417	88	4	ingredients	ingredient	NOUN
fbem-15417	88	5	is	be	AUX
fbem-15417	88	6	used	use	VERB
fbem-15417	88	7	to	to	PART
fbem-15417	88	8	reduce	reduce	VERB
fbem-15417	88	9	the	the	DET
fbem-15417	88	10	procurement	procurement	NOUN
fbem-15417	88	11	distance	distance	NOUN
fbem-15417	88	12	;	;	PUNCT
fbem-15417	88	13	since	since	SCONJ
fbem-15417	88	14	the	the	DET
fbem-15417	88	15	parameters	parameter	NOUN
fbem-15417	88	16	of	of	ADP
fbem-15417	88	17	each	each	DET
fbem-15417	88	18	product	product	NOUN
fbem-15417	88	19	produced	produce	VERB
fbem-15417	88	20	will	will	AUX
fbem-15417	88	21	change	change	VERB
fbem-15417	88	22	,	,	PUNCT
fbem-15417	88	23	company	company	NOUN
fbem-15417	88	24	m	m	NOUN
fbem-15417	88	25	minimizes	minimize	VERB
fbem-15417	88	26	inventory	inventory	NOUN
fbem-15417	88	27	and	and	CCONJ
fbem-15417	88	28	only	only	ADV
fbem-15417	88	29	stocks	stock	NOUN
fbem-15417	88	30	common	common	ADJ
fbem-15417	88	31	standard	standard	ADJ
fbem-15417	88	32	parts	part	NOUN
fbem-15417	88	33	and	and	CCONJ
fbem-15417	88	34	commonly	commonly	ADV
fbem-15417	88	35	used	use	VERB
fbem-15417	88	36	sheets	sheet	NOUN
fbem-15417	88	37	and	and	CCONJ
fbem-15417	88	38	bars	bar	NOUN
fbem-15417	88	39	.	.	PUNCT
fbem-15417	89	1	1	1	NUM
fbem-15417	89	2	%	%	NOUN
fbem-15417	89	3	23	23	NUM
fbem-15417	89	4	%	%	NOUN
fbem-15417	89	5	33	33	NUM
fbem-15417	89	6	%	%	NOUN
fbem-15417	89	7	29	29	NUM
fbem-15417	89	8	%	%	NOUN
fbem-15417	89	9	14	14	NUM
fbem-15417	89	10	%	%	NOUN
fbem-15417	89	11	management	management	NOUN
fbem-15417	89	12	costs	cost	NOUN
fbem-15417	89	13	manufacturing	manufacturing	NOUN
fbem-15417	89	14	costs	cost	NOUN
fbem-15417	89	15	direct	direct	ADJ
fbem-15417	89	16	labour	labour	NOUN
fbem-15417	89	17	costs	cost	NOUN
fbem-15417	89	18	cost	cost	NOUN
fbem-15417	89	19	of	of	ADP
fbem-15417	89	20	raw	raw	ADJ
fbem-15417	89	21	materials	material	NOUN
fbem-15417	89	22	else	else	ADV
fbem-15417	89	23	figure	figure	NOUN
fbem-15417	89	24	2	2	NUM
fbem-15417	89	25	.	.	PUNCT
fbem-15417	90	1	cost	cost	NOUN
fbem-15417	90	2	components	component	NOUN
fbem-15417	90	3	of	of	ADP
fbem-15417	90	4	company	company	NOUN
fbem-15417	90	5	m	m	PROPN
fbem-15417	90	6	3.2	3.2	NUM
fbem-15417	90	7	.	.	PUNCT
fbem-15417	91	1	calculate	calculate	NOUN
fbem-15417	91	2	product	product	NOUN
fbem-15417	91	3	cost	cost	VERB
fbem-15417	91	4	the	the	DET
fbem-15417	91	5	calculation	calculation	NOUN
fbem-15417	91	6	of	of	ADP
fbem-15417	91	7	product	product	NOUN
fbem-15417	91	8	cost	cost	NOUN
fbem-15417	91	9	is	be	AUX
fbem-15417	91	10	a	a	DET
fbem-15417	91	11	process	process	NOUN
fbem-15417	91	12	of	of	ADP
fbem-15417	91	13	aggregating	aggregate	VERB
fbem-15417	91	14	the	the	DET
fbem-15417	91	15	cost	cost	NOUN
fbem-15417	91	16	of	of	ADP
fbem-15417	91	17	various	various	ADJ
fbem-15417	91	18	operating	operating	NOUN
fbem-15417	91	19	drivers	driver	NOUN
fbem-15417	91	20	.	.	PUNCT
fbem-15417	92	1	it	it	PRON
fbem-15417	92	2	is	be	AUX
fbem-15417	92	3	mainly	mainly	ADV
fbem-15417	92	4	divided	divide	VERB
fbem-15417	92	5	into	into	ADP
fbem-15417	92	6	two	two	NUM
fbem-15417	92	7	steps	step	NOUN
fbem-15417	92	8	.	.	PUNCT
fbem-15417	93	1	first	first	ADV
fbem-15417	93	2	,	,	PUNCT
fbem-15417	93	3	by	by	ADP
fbem-15417	93	4	multiplying	multiply	VERB
fbem-15417	93	5	the	the	DET
fbem-15417	93	6	relevant	relevant	ADJ
fbem-15417	93	7	operating	operating	NOUN
fbem-15417	93	8	cost	cost	NOUN
fbem-15417	93	9	driver	driver	NOUN
fbem-15417	93	10	allocation	allocation	NOUN
fbem-15417	93	11	rate	rate	NOUN
fbem-15417	93	12	and	and	CCONJ
fbem-15417	93	13	the	the	DET
fbem-15417	93	14	number	number	NOUN
fbem-15417	93	15	of	of	ADP
fbem-15417	93	16	cost	cost	NOUN
fbem-15417	93	17	drivers	driver	NOUN
fbem-15417	93	18	corresponding	correspond	VERB
fbem-15417	93	19	to	to	ADP
fbem-15417	93	20	the	the	DET
fbem-15417	93	21	product	product	NOUN
fbem-15417	93	22	,	,	PUNCT
fbem-15417	93	23	the	the	DET
fbem-15417	93	24	corresponding	corresponding	ADJ
fbem-15417	93	25	operating	operating	NOUN
fbem-15417	93	26	cost	cost	NOUN
fbem-15417	93	27	amount	amount	NOUN
fbem-15417	93	28	consumed	consume	VERB
fbem-15417	93	29	by	by	ADP
fbem-15417	93	30	the	the	DET
fbem-15417	93	31	product	product	NOUN
fbem-15417	93	32	is	be	AUX
fbem-15417	93	33	obtained	obtain	VERB
fbem-15417	93	34	.	.	PUNCT
fbem-15417	94	1	the	the	DET
fbem-15417	94	2	specific	specific	ADJ
fbem-15417	94	3	calculation	calculation	NOUN
fbem-15417	94	4	formula	formula	NOUN
fbem-15417	94	5	is	be	AUX
fbem-15417	94	6	:	:	PUNCT
fbem-15417	94	7	the	the	DET
fbem-15417	94	8	amount	amount	NOUN
fbem-15417	94	9	of	of	ADP
fbem-15417	94	10	a	a	DET
fbem-15417	94	11	certain	certain	ADJ
fbem-15417	94	12	activity	activity	NOUN
fbem-15417	94	13	cost	cost	NOUN
fbem-15417	94	14	of	of	ADP
fbem-15417	94	15	product	product	NOUN
fbem-15417	94	16	a	a	PRON
fbem-15417	94	17	=	=	X
fbem-15417	94	18	the	the	DET
fbem-15417	94	19	activity	activity	NOUN
fbem-15417	94	20	cost	cost	NOUN
fbem-15417	94	21	driver	driver	NOUN
fbem-15417	94	22	allocation	allocation	NOUN
fbem-15417	94	23	rate	rate	NOUN
fbem-15417	94	24	corresponding	correspond	VERB
fbem-15417	94	25	to	to	ADP
fbem-15417	94	26	a	a	DET
fbem-15417	94	27	certain	certain	ADJ
fbem-15417	94	28	activity	activity	NOUN
fbem-15417	94	29	×	×	NOUN
fbem-15417	94	30	the	the	DET
fbem-15417	94	31	activity	activity	NOUN
fbem-15417	94	32	driver	driver	NOUN
fbem-15417	94	33	factor	factor	NOUN
fbem-15417	94	34	consumed	consume	VERB
fbem-15417	94	35	by	by	ADP
fbem-15417	94	36	product	product	NOUN
fbem-15417	94	37	a	a	PRON
fbem-15417	94	38	secondly	secondly	ADV
fbem-15417	94	39	,	,	PUNCT
fbem-15417	94	40	the	the	DET
fbem-15417	94	41	cost	cost	NOUN
fbem-15417	94	42	of	of	ADP
fbem-15417	94	43	each	each	DET
fbem-15417	94	44	operation	operation	NOUN
fbem-15417	94	45	consumed	consume	VERB
fbem-15417	94	46	by	by	ADP
fbem-15417	94	47	the	the	DET
fbem-15417	94	48	product	product	NOUN
fbem-15417	94	49	is	be	AUX
fbem-15417	94	50	summarized	summarize	VERB
fbem-15417	94	51	and	and	CCONJ
fbem-15417	94	52	added	add	VERB
fbem-15417	94	53	up	up	ADP
fbem-15417	94	54	to	to	PART
fbem-15417	94	55	obtain	obtain	VERB
fbem-15417	94	56	the	the	DET
fbem-15417	94	57	cost	cost	NOUN
fbem-15417	94	58	of	of	ADP
fbem-15417	94	59	the	the	DET
fbem-15417	94	60	product	product	NOUN
fbem-15417	94	61	.	.	PUNCT
fbem-15417	95	1	the	the	DET
fbem-15417	95	2	specific	specific	ADJ
fbem-15417	95	3	calculation	calculation	NOUN
fbem-15417	95	4	formula	formula	NOUN
fbem-15417	95	5	is	be	AUX
fbem-15417	95	6	:	:	PUNCT
fbem-15417	95	7	cost	cost	NOUN
fbem-15417	95	8	of	of	ADP
fbem-15417	95	9	product	product	NOUN
fbem-15417	95	10	a	a	DET
fbem-15417	95	11	=	=	NOUN
fbem-15417	95	12	　	　	SPACE
fbem-15417	95	13	cost	cost	NOUN
fbem-15417	95	14	of	of	ADP
fbem-15417	95	15	single	single	ADJ
fbem-15417	95	16	operation	operation	NOUN
fbem-15417	95	17	(	(	PUNCT
fbem-15417	95	18	1	1	X
fbem-15417	95	19	)	)	PUNCT
fbem-15417	95	20	allocate	allocate	ADJ
fbem-15417	95	21	resources	resource	NOUN
fbem-15417	95	22	to	to	ADP
fbem-15417	95	23	operation	operation	NOUN
fbem-15417	95	24	centers	center	NOUN
fbem-15417	95	25	based	base	VERB
fbem-15417	95	26	on	on	ADP
fbem-15417	95	27	resource	resource	NOUN
fbem-15417	95	28	drivers	driver	NOUN
fbem-15417	95	29	according	accord	VERB
fbem-15417	95	30	to	to	ADP
fbem-15417	95	31	the	the	DET
fbem-15417	95	32	above	above	ADJ
fbem-15417	95	33	design	design	NOUN
fbem-15417	95	34	,	,	PUNCT
fbem-15417	95	35	each	each	DET
fbem-15417	95	36	operation	operation	NOUN
fbem-15417	95	37	center	center	NOUN
fbem-15417	95	38	consumes	consume	VERB
fbem-15417	95	39	different	different	ADJ
fbem-15417	95	40	resource	resource	NOUN
fbem-15417	95	41	motivation	motivation	NOUN
fbem-15417	95	42	factors	factor	NOUN
fbem-15417	95	43	,	,	PUNCT
fbem-15417	95	44	and	and	CCONJ
fbem-15417	95	45	the	the	DET
fbem-15417	95	46	allocated	allocate	VERB
fbem-15417	95	47	resources	resource	NOUN
fbem-15417	95	48	are	be	AUX
fbem-15417	95	49	different	different	ADJ
fbem-15417	95	50	.	.	PUNCT
fbem-15417	96	1	the	the	DET
fbem-15417	96	2	eight	eight	NUM
fbem-15417	96	3	major	major	ADJ
fbem-15417	96	4	resource	resource	NOUN
fbem-15417	96	5	projects	project	NOUN
fbem-15417	96	6	are	be	AUX
fbem-15417	96	7	allocated	allocate	VERB
fbem-15417	96	8	to	to	ADP
fbem-15417	96	9	each	each	DET
fbem-15417	96	10	operation	operation	NOUN
fbem-15417	96	11	center	center	NOUN
fbem-15417	96	12	according	accord	VERB
fbem-15417	96	13	to	to	ADP
fbem-15417	96	14	resource	resource	NOUN
fbem-15417	96	15	drivers	driver	NOUN
fbem-15417	96	16	.	.	PUNCT
fbem-15417	97	1	the	the	DET
fbem-15417	97	2	specific	specific	ADJ
fbem-15417	97	3	calculation	calculation	NOUN
fbem-15417	97	4	and	and	CCONJ
fbem-15417	97	5	allocation	allocation	NOUN
fbem-15417	97	6	details	detail	NOUN
fbem-15417	97	7	are	be	AUX
fbem-15417	97	8	as	as	SCONJ
fbem-15417	97	9	shown	show	VERB
fbem-15417	97	10	in	in	ADP
fbem-15417	97	11	the	the	DET
fbem-15417	97	12	table	table	NOUN
fbem-15417	97	13	:	:	PUNCT
fbem-15417	97	14	table	table	NOUN
fbem-15417	97	15	1	1	NUM
fbem-15417	97	16	.	.	PUNCT
fbem-15417	98	1	breakdown	breakdown	NOUN
fbem-15417	98	2	of	of	ADP
fbem-15417	98	3	resource	resource	NOUN
fbem-15417	98	4	costs	cost	NOUN
fbem-15417	98	5	allocated	allocate	VERB
fbem-15417	98	6	to	to	ADP
fbem-15417	98	7	operations	operation	NOUN
fbem-15417	98	8	centres	centre	NOUN
fbem-15417	98	9	(	(	PUNCT
fbem-15417	98	10	10000	10000	NUM
fbem-15417	98	11	yuan	yuan	NOUN
fbem-15417	98	12	)	)	PUNCT
fbem-15417	98	13	number	number	NOUN
fbem-15417	98	14	resource	resource	NOUN
fbem-15417	98	15	project	project	NOUN
fbem-15417	98	16	number	number	NOUN
fbem-15417	98	17	of	of	ADP
fbem-15417	98	18	first	first	ADJ
fbem-15417	98	19	half	half	NOUN
fbem-15417	98	20	of	of	ADP
fbem-15417	98	21	2022	2022	NUM
fbem-15417	98	22	assembly	assembly	NOUN
fbem-15417	98	23	operations	operation	NOUN
fbem-15417	98	24	center	center	NOUN
fbem-15417	98	25	production	production	NOUN
fbem-15417	98	26	control	control	NOUN
fbem-15417	98	27	operations	operation	NOUN
fbem-15417	98	28	center	center	NOUN
fbem-15417	98	29	packaging	packaging	NOUN
fbem-15417	98	30	and	and	CCONJ
fbem-15417	98	31	transportation	transportation	NOUN
fbem-15417	98	32	operations	operation	NOUN
fbem-15417	98	33	center	center	NOUN
fbem-15417	98	34	machine	machine	NOUN
fbem-15417	98	35	processing	processing	NOUN
fbem-15417	98	36	operation	operation	NOUN
fbem-15417	98	37	center	center	NOUN
fbem-15417	98	38	inspection	inspection	NOUN
fbem-15417	98	39	operation	operation	NOUN
fbem-15417	98	40	center	center	NOUN
fbem-15417	98	41	1	1	NUM
fbem-15417	98	42	labor	labor	NOUN
fbem-15417	98	43	costs	cost	VERB
fbem-15417	98	44	956.80	956.80	NUM
fbem-15417	98	45	191.36	191.36	NUM
fbem-15417	98	46	34.94	34.94	NUM
fbem-15417	98	47	95.68	95.68	NUM
fbem-15417	99	1	574.08	574.08	NUM
fbem-15417	99	2	57.42	57.42	NUM
fbem-15417	99	3	2	2	NUM
fbem-15417	99	4	depreciation	depreciation	NOUN
fbem-15417	99	5	expenses	expense	VERB
fbem-15417	99	6	34.39	34.39	NUM
fbem-15417	99	7	10.32	10.32	NUM
fbem-15417	99	8	17.20	17.20	NUM
fbem-15417	99	9	6.87	6.87	NUM
fbem-15417	99	10	3	3	NUM
fbem-15417	99	11	material	material	NOUN
fbem-15417	99	12	consumption	consumption	NOUN
fbem-15417	99	13	1.65	1.65	NUM
fbem-15417	99	14	0.56	0.56	NUM
fbem-15417	99	15	0.31	0.31	NUM
fbem-15417	99	16	0.78	0.78	NUM
fbem-15417	99	17	4	4	NUM
fbem-15417	99	18	water	water	NOUN
fbem-15417	99	19	and	and	CCONJ
fbem-15417	99	20	electricity	electricity	NOUN
fbem-15417	99	21	fees	fee	NOUN
fbem-15417	99	22	393.00	393.00	NUM
fbem-15417	99	23	314.42	314.42	NUM
fbem-15417	99	24	78.58	78.58	NUM
fbem-15417	99	25	5	5	NUM
fbem-15417	99	26	transportation	transportation	NOUN
fbem-15417	99	27	costs	cost	NOUN
fbem-15417	99	28	3.59	3.59	NUM
fbem-15417	99	29	3.59	3.59	NUM
fbem-15417	99	30	6	6	NUM
fbem-15417	99	31	maintenance	maintenance	NOUN
fbem-15417	99	32	costs	cost	VERB
fbem-15417	99	33	2.97	2.97	NUM
fbem-15417	99	34	2.97	2.97	NUM
fbem-15417	99	35	7	7	NUM
fbem-15417	99	36	inspection	inspection	NOUN
fbem-15417	99	37	fee	fee	NOUN
fbem-15417	99	38	9.52	9.52	NUM
fbem-15417	99	39	9.52	9.52	NUM
fbem-15417	99	40	8	8	NUM
fbem-15417	99	41	other	other	ADJ
fbem-15417	99	42	miscellaneous	miscellaneous	ADJ
fbem-15417	99	43	expenses	expense	NOUN
fbem-15417	99	44	3.86	3.86	NUM
fbem-15417	99	45	0.56	0.56	NUM
fbem-15417	99	46	0.62	0.62	NUM
fbem-15417	99	47	0.36	0.36	NUM
fbem-15417	99	48	1.55	1.55	NUM
fbem-15417	99	49	0.74	0.74	NUM
fbem-15417	99	50	total	total	NOUN
fbem-15417	99	51	1405.78	1405.78	NUM
fbem-15417	99	52	192.58	192.58	NUM
fbem-15417	99	53	35.87	35.87	NUM
fbem-15417	99	54	109.96	109.96	NUM
fbem-15417	99	55	914.21	914.21	NUM
fbem-15417	99	56	153.16	153.16	NUM
fbem-15417	99	57	222	222	NUM
fbem-15417	99	58	(	(	PUNCT
fbem-15417	99	59	2	2	NUM
fbem-15417	99	60	)	)	PUNCT
fbem-15417	99	61	selection	selection	NOUN
fbem-15417	99	62	of	of	ADP
fbem-15417	99	63	operation	operation	NOUN
fbem-15417	99	64	center	center	NOUN
fbem-15417	99	65	drivers	driver	NOUN
fbem-15417	99	66	and	and	CCONJ
fbem-15417	99	67	calculation	calculation	NOUN
fbem-15417	99	68	of	of	ADP
fbem-15417	99	69	allocation	allocation	NOUN
fbem-15417	99	70	rates	rate	NOUN
fbem-15417	99	71	based	base	VERB
fbem-15417	99	72	on	on	ADP
fbem-15417	99	73	the	the	DET
fbem-15417	99	74	total	total	ADJ
fbem-15417	99	75	number	number	NOUN
fbem-15417	99	76	of	of	ADP
fbem-15417	99	77	operation	operation	NOUN
fbem-15417	99	78	drivers	driver	NOUN
fbem-15417	99	79	consumed	consume	VERB
fbem-15417	99	80	by	by	ADP
fbem-15417	99	81	each	each	DET
fbem-15417	99	82	operation	operation	NOUN
fbem-15417	99	83	center	center	NOUN
fbem-15417	99	84	,	,	PUNCT
fbem-15417	99	85	the	the	DET
fbem-15417	99	86	corresponding	corresponding	ADJ
fbem-15417	99	87	operation	operation	NOUN
fbem-15417	99	88	driver	driver	NOUN
fbem-15417	99	89	allocation	allocation	NOUN
fbem-15417	99	90	rate	rate	NOUN
fbem-15417	99	91	is	be	AUX
fbem-15417	99	92	calculated	calculate	VERB
fbem-15417	99	93	.	.	PUNCT
fbem-15417	100	1	the	the	DET
fbem-15417	100	2	specific	specific	ADJ
fbem-15417	100	3	details	detail	NOUN
fbem-15417	100	4	are	be	AUX
fbem-15417	100	5	shown	show	VERB
fbem-15417	100	6	in	in	ADP
fbem-15417	100	7	the	the	DET
fbem-15417	100	8	table	table	NOUN
fbem-15417	100	9	:	:	PUNCT
fbem-15417	100	10	table	table	NOUN
fbem-15417	100	11	2	2	NUM
fbem-15417	100	12	.	.	PUNCT
fbem-15417	100	13	selection	selection	NOUN
fbem-15417	100	14	of	of	ADP
fbem-15417	100	15	operations	operation	NOUN
fbem-15417	100	16	centre	centre	NOUN
fbem-15417	100	17	drivers	driver	NOUN
fbem-15417	100	18	and	and	CCONJ
fbem-15417	100	19	breakdown	breakdown	NOUN
fbem-15417	100	20	of	of	ADP
fbem-15417	100	21	assessment	assessment	NOUN
fbem-15417	100	22	rates	rate	NOUN
fbem-15417	100	23	work	work	VERB
fbem-15417	100	24	center	center	NOUN
fbem-15417	100	25	amount	amount	NOUN
fbem-15417	100	26	of	of	ADP
fbem-15417	100	27	allocated	allocate	VERB
fbem-15417	100	28	resources	resource	NOUN
fbem-15417	100	29	(	(	PUNCT
fbem-15417	100	30	10,000	10,000	NUM
fbem-15417	100	31	yuan	yuan	NOUN
fbem-15417	100	32	)	)	PUNCT
fbem-15417	100	33	work	work	NOUN
fbem-15417	100	34	motivation	motivation	NOUN
fbem-15417	100	35	amount	amount	NOUN
fbem-15417	100	36	of	of	ADP
fbem-15417	100	37	work	work	NOUN
fbem-15417	100	38	motivation	motivation	NOUN
fbem-15417	100	39	(	(	PUNCT
fbem-15417	100	40	hours	hour	NOUN
fbem-15417	100	41	,	,	PUNCT
fbem-15417	100	42	times	time	NOUN
fbem-15417	100	43	,	,	PUNCT
fbem-15417	100	44	times	time	NOUN
fbem-15417	100	45	,	,	PUNCT
fbem-15417	100	46	etc	etc	X
fbem-15417	100	47	.	.	X
fbem-15417	100	48	)	)	PUNCT
fbem-15417	100	49	activity	activity	NOUN
fbem-15417	100	50	driver	driver	NOUN
fbem-15417	100	51	allocation	allocation	NOUN
fbem-15417	100	52	rate	rate	NOUN
fbem-15417	100	53	(	(	PUNCT
fbem-15417	100	54	yuan	yuan	NOUN
fbem-15417	100	55	/	/	SYM
fbem-15417	100	56	time	time	NOUN
fbem-15417	100	57	)	)	PUNCT
fbem-15417	100	58	assembly	assembly	NOUN
fbem-15417	100	59	operation	operation	NOUN
fbem-15417	100	60	center	center	NOUN
fbem-15417	100	61	192.58	192.58	NUM
fbem-15417	100	62	quantity	quantity	NOUN
fbem-15417	100	63	of	of	ADP
fbem-15417	100	64	raw	raw	ADJ
fbem-15417	100	65	materials	material	NOUN
fbem-15417	100	66	74817	74817	NUM
fbem-15417	100	67	25.74	25.74	NUM
fbem-15417	100	68	production	production	NOUN
fbem-15417	100	69	control	control	NOUN
fbem-15417	100	70	operation	operation	NOUN
fbem-15417	100	71	center	center	PROPN
fbem-15417	100	72	35.87	35.87	NUM
fbem-15417	100	73	labor	labor	NOUN
fbem-15417	100	74	hours	hour	NOUN
fbem-15417	100	75	11570	11570	NUM
fbem-15417	100	76	31	31	NUM
fbem-15417	100	77	packaging	packaging	NOUN
fbem-15417	100	78	and	and	CCONJ
fbem-15417	100	79	shipping	shipping	NOUN
fbem-15417	100	80	operations	operation	NOUN
fbem-15417	100	81	center	center	VERB
fbem-15417	100	82	109.96	109.96	NUM
fbem-15417	100	83	labor	labor	NOUN
fbem-15417	100	84	hours	hour	NOUN
fbem-15417	100	85	31918	31918	NUM
fbem-15417	100	86	34.45	34.45	NUM
fbem-15417	100	87	machine	machine	NOUN
fbem-15417	100	88	processing	processing	NOUN
fbem-15417	100	89	operation	operation	NOUN
fbem-15417	100	90	center	center	NOUN
fbem-15417	100	91	914.21	914.21	NUM
fbem-15417	100	92	machine	machine	NOUN
fbem-15417	100	93	hours	hour	NOUN
fbem-15417	100	94	939578	939578	NUM
fbem-15417	100	95	9.73	9.73	NUM
fbem-15417	100	96	inspection	inspection	NOUN
fbem-15417	100	97	operation	operation	NOUN
fbem-15417	100	98	center	center	NOUN
fbem-15417	100	99	153.16	153.16	NUM
fbem-15417	100	100	labor	labor	NOUN
fbem-15417	100	101	hours	hour	NOUN
fbem-15417	100	102	62822	62822	NUM
fbem-15417	100	103	24.38	24.38	NUM
fbem-15417	100	104	(	(	PUNCT
fbem-15417	100	105	3	3	X
fbem-15417	100	106	)	)	PUNCT
fbem-15417	100	107	allocate	allocate	ADJ
fbem-15417	100	108	resources	resource	NOUN
fbem-15417	100	109	consumed	consume	VERB
fbem-15417	100	110	by	by	ADP
fbem-15417	100	111	the	the	DET
fbem-15417	100	112	operation	operation	NOUN
fbem-15417	100	113	center	center	NOUN
fbem-15417	100	114	to	to	ADP
fbem-15417	100	115	products	product	NOUN
fbem-15417	100	116	based	base	VERB
fbem-15417	100	117	on	on	ADP
fbem-15417	100	118	the	the	DET
fbem-15417	100	119	different	different	ADJ
fbem-15417	100	120	activity	activity	NOUN
fbem-15417	100	121	cost	cost	NOUN
fbem-15417	100	122	drivers	driver	NOUN
fbem-15417	100	123	consumed	consume	VERB
fbem-15417	100	124	by	by	ADP
fbem-15417	100	125	product	product	NOUN
fbem-15417	100	126	j	j	PROPN
fbem-15417	100	127	,	,	PUNCT
fbem-15417	100	128	the	the	DET
fbem-15417	100	129	resources	resource	NOUN
fbem-15417	100	130	consumed	consume	VERB
fbem-15417	100	131	by	by	ADP
fbem-15417	100	132	each	each	DET
fbem-15417	100	133	activity	activity	NOUN
fbem-15417	100	134	are	be	AUX
fbem-15417	100	135	calculated	calculate	VERB
fbem-15417	100	136	,	,	PUNCT
fbem-15417	100	137	and	and	CCONJ
fbem-15417	100	138	the	the	DET
fbem-15417	100	139	total	total	ADJ
fbem-15417	100	140	allocated	allocate	VERB
fbem-15417	100	141	resources	resource	NOUN
fbem-15417	100	142	for	for	ADP
fbem-15417	100	143	the	the	DET
fbem-15417	100	144	production	production	NOUN
fbem-15417	100	145	are	be	AUX
fbem-15417	100	146	summarized	summarize	VERB
fbem-15417	100	147	.	.	PUNCT
fbem-15417	101	1	the	the	DET
fbem-15417	101	2	specific	specific	ADJ
fbem-15417	101	3	details	detail	NOUN
fbem-15417	101	4	are	be	AUX
fbem-15417	101	5	shown	show	VERB
fbem-15417	101	6	in	in	ADP
fbem-15417	101	7	the	the	DET
fbem-15417	101	8	table	table	NOUN
fbem-15417	101	9	3	3	NUM
fbem-15417	101	10	:	:	PUNCT
fbem-15417	101	11	table	table	NOUN
fbem-15417	101	12	3	3	NUM
fbem-15417	101	13	.	.	PUNCT
fbem-15417	102	1	each	each	DET
fbem-15417	102	2	activity	activity	NOUN
fbem-15417	102	3	and	and	CCONJ
fbem-15417	102	4	total	total	ADJ
fbem-15417	102	5	resources	resource	NOUN
fbem-15417	102	6	for	for	ADP
fbem-15417	102	7	the	the	DET
fbem-15417	102	8	production	production	NOUN
fbem-15417	102	9	job	job	NOUN
fbem-15417	102	10	center	center	NOUN
fbem-15417	102	11	allocation	allocation	NOUN
fbem-15417	102	12	rate	rate	NOUN
fbem-15417	102	13	of	of	ADP
fbem-15417	102	14	homework	homework	NOUN
fbem-15417	102	15	motivation	motivation	NOUN
fbem-15417	102	16	(	(	PUNCT
fbem-15417	102	17	yuan	yuan	NOUN
fbem-15417	102	18	/	/	SYM
fbem-15417	102	19	time	time	NOUN
fbem-15417	102	20	,	,	PUNCT
fbem-15417	102	21	etc	etc	X
fbem-15417	102	22	.	.	X
fbem-15417	102	23	)	)	PUNCT
fbem-15417	102	24	quantity	quantity	NOUN
fbem-15417	102	25	of	of	ADP
fbem-15417	102	26	homework	homework	NOUN
fbem-15417	102	27	motivation	motivation	NOUN
fbem-15417	102	28	(	(	PUNCT
fbem-15417	102	29	hours	hour	NOUN
fbem-15417	102	30	,	,	PUNCT
fbem-15417	102	31	pieces	piece	NOUN
fbem-15417	102	32	,	,	PUNCT
fbem-15417	102	33	times	time	NOUN
fbem-15417	102	34	,	,	PUNCT
fbem-15417	102	35	etc	etc	X
fbem-15417	102	36	.	.	X
fbem-15417	102	37	)	)	PUNCT
fbem-15417	103	1	assessed	assess	VERB
fbem-15417	103	2	resources	resource	NOUN
fbem-15417	103	3	amount	amount	NOUN
fbem-15417	103	4	(	(	PUNCT
fbem-15417	103	5	10000	10000	NUM
fbem-15417	103	6	yuan	yuan	NOUN
fbem-15417	103	7	)	)	PUNCT
fbem-15417	103	8	assembly	assembly	NOUN
fbem-15417	103	9	operations	operation	NOUN
fbem-15417	103	10	center	center	NOUN
fbem-15417	103	11	25.74	25.74	NUM
fbem-15417	103	12	71076	71076	NUM
fbem-15417	103	13	182.95	182.95	NUM
fbem-15417	103	14	production	production	NOUN
fbem-15417	103	15	control	control	NOUN
fbem-15417	103	16	operations	operation	NOUN
fbem-15417	103	17	center	center	NOUN
fbem-15417	103	18	31	31	NUM
fbem-15417	103	19	10991	10991	NUM
fbem-15417	103	20	34.08	34.08	NUM
fbem-15417	103	21	packaging	packaging	NOUN
fbem-15417	103	22	and	and	CCONJ
fbem-15417	103	23	transportation	transportation	NOUN
fbem-15417	103	24	operations	operation	NOUN
fbem-15417	103	25	center	center	VERB
fbem-15417	103	26	34.45	34.45	NUM
fbem-15417	103	27	30322	30322	NUM
fbem-15417	103	28	104.46	104.46	NUM
fbem-15417	103	29	machine	machine	NOUN
fbem-15417	103	30	processing	processing	NOUN
fbem-15417	103	31	operation	operation	NOUN
fbem-15417	103	32	center	center	NOUN
fbem-15417	103	33	9.73	9.73	NUM
fbem-15417	103	34	892599	892599	NUM
fbem-15417	103	35	868.5	868.5	NUM
fbem-15417	103	36	inspection	inspection	NOUN
fbem-15417	103	37	operation	operation	NOUN
fbem-15417	103	38	center	center	NOUN
fbem-15417	103	39	24.38	24.38	NUM
fbem-15417	103	40	59681	59681	NUM
fbem-15417	103	41	145.5	145.5	NUM
fbem-15417	103	42	total	total	ADJ
fbem-15417	103	43	manufacturing	manufacturing	NOUN
fbem-15417	103	44	costs	cost	NOUN
fbem-15417	103	45	1335.49	1335.49	NUM
fbem-15417	103	46	3.3	3.3	NUM
fbem-15417	103	47	.	.	PUNCT
fbem-15417	104	1	comparative	comparative	ADJ
fbem-15417	104	2	analysis	analysis	NOUN
fbem-15417	104	3	of	of	ADP
fbem-15417	104	4	the	the	DET
fbem-15417	104	5	results	result	NOUN
fbem-15417	104	6	of	of	ADP
fbem-15417	104	7	traditional	traditional	ADJ
fbem-15417	104	8	and	and	CCONJ
fbem-15417	104	9	job	job	NOUN
fbem-15417	104	10	costing	cost	VERB
fbem-15417	104	11	methods	method	NOUN
fbem-15417	104	12	the	the	DET
fbem-15417	104	13	total	total	ADJ
fbem-15417	104	14	resources	resource	NOUN
fbem-15417	104	15	are	be	AUX
fbem-15417	104	16	allocated	allocate	VERB
fbem-15417	104	17	based	base	VERB
fbem-15417	104	18	on	on	ADP
fbem-15417	104	19	the	the	DET
fbem-15417	104	20	product	product	NOUN
fbem-15417	104	21	output	output	NOUN
fbem-15417	104	22	.	.	PUNCT
fbem-15417	105	1	the	the	DET
fbem-15417	105	2	corresponding	corresponding	ADJ
fbem-15417	105	3	unit	unit	NOUN
fbem-15417	105	4	price	price	NOUN
fbem-15417	105	5	is	be	AUX
fbem-15417	105	6	the	the	DET
fbem-15417	105	7	allocated	allocate	VERB
fbem-15417	105	8	total	total	ADJ
fbem-15417	105	9	resources	resource	NOUN
fbem-15417	105	10	divided	divide	VERB
fbem-15417	105	11	by	by	ADP
fbem-15417	105	12	the	the	DET
fbem-15417	105	13	number	number	NOUN
fbem-15417	105	14	of	of	ADP
fbem-15417	105	15	output	output	NOUN
fbem-15417	105	16	.	.	PUNCT
fbem-15417	106	1	bring	bring	VERB
fbem-15417	106	2	in	in	ADP
fbem-15417	106	3	the	the	DET
fbem-15417	106	4	data	datum	NOUN
fbem-15417	106	5	and	and	CCONJ
fbem-15417	106	6	compare	compare	VERB
fbem-15417	106	7	the	the	DET
fbem-15417	106	8	cost	cost	NOUN
fbem-15417	106	9	information	information	NOUN
fbem-15417	106	10	calculated	calculate	VERB
fbem-15417	106	11	by	by	ADP
fbem-15417	106	12	the	the	DET
fbem-15417	106	13	traditional	traditional	ADJ
fbem-15417	106	14	cost	cost	NOUN
fbem-15417	106	15	method	method	NOUN
fbem-15417	106	16	and	and	CCONJ
fbem-15417	106	17	the	the	DET
fbem-15417	106	18	activity	activity	NOUN
fbem-15417	106	19	-	-	PUNCT
fbem-15417	106	20	based	base	VERB
fbem-15417	106	21	cost	cost	NOUN
fbem-15417	106	22	method	method	NOUN
fbem-15417	106	23	for	for	ADP
fbem-15417	106	24	j	j	PROPN
fbem-15417	106	25	product	product	NOUN
fbem-15417	106	26	,	,	PUNCT
fbem-15417	106	27	as	as	SCONJ
fbem-15417	106	28	shown	show	VERB
fbem-15417	106	29	in	in	ADP
fbem-15417	106	30	the	the	DET
fbem-15417	106	31	table	table	NOUN
fbem-15417	106	32	.	.	PUNCT
fbem-15417	107	1	among	among	ADP
fbem-15417	107	2	them	they	PRON
fbem-15417	107	3	,	,	PUNCT
fbem-15417	107	4	the	the	DET
fbem-15417	107	5	cost	cost	NOUN
fbem-15417	107	6	difference	difference	NOUN
fbem-15417	107	7	rate	rate	NOUN
fbem-15417	107	8	is	be	AUX
fbem-15417	107	9	the	the	DET
fbem-15417	107	10	ratio	ratio	NOUN
fbem-15417	107	11	of	of	ADP
fbem-15417	107	12	the	the	DET
fbem-15417	107	13	difference	difference	NOUN
fbem-15417	107	14	value	value	NOUN
fbem-15417	107	15	of	of	ADP
fbem-15417	107	16	the	the	DET
fbem-15417	107	17	cost	cost	NOUN
fbem-15417	107	18	information	information	NOUN
fbem-15417	107	19	obtained	obtain	VERB
fbem-15417	107	20	by	by	ADP
fbem-15417	107	21	the	the	DET
fbem-15417	107	22	activity	activity	NOUN
fbem-15417	107	23	-	-	PUNCT
fbem-15417	107	24	based	base	VERB
fbem-15417	107	25	cost	cost	NOUN
fbem-15417	107	26	method	method	NOUN
fbem-15417	107	27	and	and	CCONJ
fbem-15417	107	28	the	the	DET
fbem-15417	107	29	traditional	traditional	ADJ
fbem-15417	107	30	cost	cost	NOUN
fbem-15417	107	31	method	method	NOUN
fbem-15417	107	32	to	to	ADP
fbem-15417	107	33	the	the	DET
fbem-15417	107	34	cost	cost	NOUN
fbem-15417	107	35	information	information	NOUN
fbem-15417	107	36	obtained	obtain	VERB
fbem-15417	107	37	by	by	ADP
fbem-15417	107	38	the	the	DET
fbem-15417	107	39	traditional	traditional	ADJ
fbem-15417	107	40	cost	cost	NOUN
fbem-15417	107	41	method	method	NOUN
fbem-15417	107	42	.	.	PUNCT
fbem-15417	108	1	table	table	NOUN
fbem-15417	108	2	4	4	NUM
fbem-15417	108	3	.	.	PUNCT
fbem-15417	109	1	cost	cost	NOUN
fbem-15417	109	2	comparison	comparison	NOUN
fbem-15417	109	3	project	project	NOUN
fbem-15417	109	4	unit	unit	NOUN
fbem-15417	109	5	product	product	NOUN
fbem-15417	109	6	cost	cost	NOUN
fbem-15417	109	7	name	name	NOUN
fbem-15417	109	8	j	j	PROPN
fbem-15417	109	9	product	product	NOUN
fbem-15417	109	10	traditional	traditional	ADJ
fbem-15417	109	11	cost	cost	NOUN
fbem-15417	109	12	method	method	NOUN
fbem-15417	109	13	79100	79100	NUM
fbem-15417	109	14	yuan	yuan	NOUN
fbem-15417	109	15	activity	activity	NOUN
fbem-15417	109	16	-	-	PUNCT
fbem-15417	109	17	based	base	VERB
fbem-15417	109	18	costing	costing	NOUN
fbem-15417	109	19	method	method	NOUN
fbem-15417	109	20	74200	74200	NUM
fbem-15417	109	21	yuan	yuan	NOUN
fbem-15417	109	22	cost	cost	NOUN
fbem-15417	109	23	variance	variance	NOUN
fbem-15417	109	24	rate	rate	NOUN
fbem-15417	109	25	-6.19	-6.19	NOUN
fbem-15417	109	26	%	%	NOUN
fbem-15417	109	27	if	if	SCONJ
fbem-15417	109	28	the	the	DET
fbem-15417	109	29	cost	cost	NOUN
fbem-15417	109	30	variance	variance	NOUN
fbem-15417	109	31	rate	rate	NOUN
fbem-15417	109	32	is	be	AUX
fbem-15417	109	33	greater	great	ADJ
fbem-15417	109	34	than	than	ADP
fbem-15417	109	35	zero	zero	NUM
fbem-15417	109	36	,	,	PUNCT
fbem-15417	109	37	it	it	PRON
fbem-15417	109	38	means	mean	VERB
fbem-15417	109	39	that	that	SCONJ
fbem-15417	109	40	the	the	DET
fbem-15417	109	41	traditional	traditional	ADJ
fbem-15417	109	42	cost	cost	NOUN
fbem-15417	109	43	method	method	NOUN
fbem-15417	109	44	underestimates	underestimate	VERB
fbem-15417	109	45	the	the	DET
fbem-15417	109	46	product	product	NOUN
fbem-15417	109	47	cost	cost	NOUN
fbem-15417	109	48	;	;	PUNCT
fbem-15417	109	49	if	if	SCONJ
fbem-15417	109	50	the	the	DET
fbem-15417	109	51	product	product	NOUN
fbem-15417	109	52	variance	variance	NOUN
fbem-15417	109	53	rate	rate	NOUN
fbem-15417	109	54	is	be	AUX
fbem-15417	109	55	less	less	ADJ
fbem-15417	109	56	than	than	ADP
fbem-15417	109	57	zero	zero	NUM
fbem-15417	109	58	,	,	PUNCT
fbem-15417	109	59	it	it	PRON
fbem-15417	109	60	means	mean	VERB
fbem-15417	109	61	that	that	SCONJ
fbem-15417	109	62	the	the	DET
fbem-15417	109	63	traditional	traditional	ADJ
fbem-15417	109	64	cost	cost	NOUN
fbem-15417	109	65	method	method	NOUN
fbem-15417	109	66	overestimates	overestimate	VERB
fbem-15417	109	67	the	the	DET
fbem-15417	109	68	product	product	NOUN
fbem-15417	109	69	cost	cost	NOUN
fbem-15417	109	70	.	.	PUNCT
fbem-15417	110	1	from	from	ADP
fbem-15417	110	2	the	the	DET
fbem-15417	110	3	data	datum	NOUN
fbem-15417	110	4	in	in	ADP
fbem-15417	110	5	the	the	DET
fbem-15417	110	6	table	table	NOUN
fbem-15417	110	7	,	,	PUNCT
fbem-15417	110	8	we	we	PRON
fbem-15417	110	9	can	can	AUX
fbem-15417	110	10	see	see	VERB
fbem-15417	110	11	that	that	SCONJ
fbem-15417	110	12	the	the	DET
fbem-15417	110	13	cost	cost	NOUN
fbem-15417	110	14	of	of	ADP
fbem-15417	110	15	product	product	NOUN
fbem-15417	110	16	j	j	PROPN
fbem-15417	110	17	is	be	AUX
fbem-15417	110	18	overestimated	overestimate	VERB
fbem-15417	110	19	by	by	ADP
fbem-15417	110	20	6.19	6.19	NUM
fbem-15417	110	21	%	%	NOUN
fbem-15417	110	22	,	,	PUNCT
fbem-15417	110	23	which	which	PRON
fbem-15417	110	24	is	be	AUX
fbem-15417	110	25	4,900	4,900	NUM
fbem-15417	110	26	yuan	yuan	NOUN
fbem-15417	110	27	.	.	PUNCT
fbem-15417	111	1	compared	compare	VERB
fbem-15417	111	2	with	with	ADP
fbem-15417	111	3	the	the	DET
fbem-15417	111	4	cost	cost	NOUN
fbem-15417	111	5	information	information	NOUN
fbem-15417	111	6	obtained	obtain	VERB
fbem-15417	111	7	by	by	ADP
fbem-15417	111	8	the	the	DET
fbem-15417	111	9	traditional	traditional	ADJ
fbem-15417	111	10	cost	cost	NOUN
fbem-15417	111	11	method	method	NOUN
fbem-15417	111	12	,	,	PUNCT
fbem-15417	111	13	activity	activity	NOUN
fbem-15417	111	14	-	-	PUNCT
fbem-15417	111	15	based	base	VERB
fbem-15417	111	16	costing	costing	NOUN
fbem-15417	111	17	is	be	AUX
fbem-15417	111	18	a	a	DET
fbem-15417	111	19	relatively	relatively	ADV
fbem-15417	111	20	more	more	ADV
fbem-15417	111	21	scientific	scientific	ADJ
fbem-15417	111	22	cost	cost	NOUN
fbem-15417	111	23	allocation	allocation	NOUN
fbem-15417	111	24	,	,	PUNCT
fbem-15417	111	25	which	which	PRON
fbem-15417	111	26	is	be	AUX
fbem-15417	111	27	a	a	DET
fbem-15417	111	28	change	change	NOUN
fbem-15417	111	29	in	in	ADP
fbem-15417	111	30	management	management	NOUN
fbem-15417	111	31	concepts	concept	NOUN
fbem-15417	111	32	,	,	PUNCT
fbem-15417	111	33	management	management	NOUN
fbem-15417	111	34	methods	method	NOUN
fbem-15417	111	35	and	and	CCONJ
fbem-15417	111	36	management	management	NOUN
fbem-15417	111	37	ideas	idea	NOUN
fbem-15417	111	38	.	.	PUNCT
fbem-15417	112	1	the	the	DET
fbem-15417	112	2	following	follow	VERB
fbem-15417	112	3	is	be	AUX
fbem-15417	112	4	a	a	DET
fbem-15417	112	5	comparative	comparative	ADJ
fbem-15417	112	6	analysis	analysis	NOUN
fbem-15417	112	7	based	base	VERB
fbem-15417	112	8	on	on	ADP
fbem-15417	112	9	the	the	DET
fbem-15417	112	10	comparison	comparison	NOUN
fbem-15417	112	11	between	between	ADP
fbem-15417	112	12	traditional	traditional	ADJ
fbem-15417	112	13	cost	cost	NOUN
fbem-15417	112	14	accounting	accounting	NOUN
fbem-15417	112	15	methods	method	NOUN
fbem-15417	112	16	and	and	CCONJ
fbem-15417	112	17	activity	activity	NOUN
fbem-15417	112	18	-	-	PUNCT
fbem-15417	112	19	based	base	VERB
fbem-15417	112	20	costing	costing	NOUN
fbem-15417	112	21	methods	method	NOUN
fbem-15417	112	22	:	:	PUNCT
fbem-15417	113	1	1	1	X
fbem-15417	113	2	.	.	X
fbem-15417	113	3	the	the	DET
fbem-15417	113	4	cost	cost	NOUN
fbem-15417	113	5	information	information	NOUN
fbem-15417	113	6	provided	provide	VERB
fbem-15417	113	7	by	by	ADP
fbem-15417	113	8	activity	activity	NOUN
fbem-15417	113	9	-	-	PUNCT
fbem-15417	113	10	based	base	VERB
fbem-15417	113	11	costing	costing	NOUN
fbem-15417	113	12	is	be	AUX
fbem-15417	113	13	more	more	ADV
fbem-15417	113	14	reliable	reliable	ADJ
fbem-15417	113	15	the	the	DET
fbem-15417	113	16	calculation	calculation	NOUN
fbem-15417	113	17	results	result	NOUN
fbem-15417	113	18	of	of	ADP
fbem-15417	113	19	traditional	traditional	ADJ
fbem-15417	113	20	cost	cost	NOUN
fbem-15417	113	21	accounting	accounting	NOUN
fbem-15417	113	22	methods	method	NOUN
fbem-15417	113	23	will	will	AUX
fbem-15417	113	24	lead	lead	VERB
fbem-15417	113	25	to	to	ADP
fbem-15417	113	26	distortion	distortion	NOUN
fbem-15417	113	27	of	of	ADP
fbem-15417	113	28	cost	cost	NOUN
fbem-15417	113	29	information	information	NOUN
fbem-15417	113	30	,	,	PUNCT
fbem-15417	113	31	making	make	VERB
fbem-15417	113	32	it	it	PRON
fbem-15417	113	33	difficult	difficult	ADJ
fbem-15417	113	34	to	to	PART
fbem-15417	113	35	provide	provide	VERB
fbem-15417	113	36	an	an	DET
fbem-15417	113	37	accurate	accurate	ADJ
fbem-15417	113	38	basis	basis	NOUN
fbem-15417	113	39	for	for	ADP
fbem-15417	113	40	the	the	DET
fbem-15417	113	41	company	company	NOUN
fbem-15417	113	42	's	's	PART
fbem-15417	113	43	senior	senior	ADJ
fbem-15417	113	44	management	management	NOUN
fbem-15417	113	45	to	to	PART
fbem-15417	113	46	make	make	VERB
fbem-15417	113	47	business	business	NOUN
fbem-15417	113	48	decisions	decision	NOUN
fbem-15417	113	49	.	.	PUNCT
fbem-15417	114	1	in	in	ADP
fbem-15417	114	2	turn	turn	NOUN
fbem-15417	114	3	,	,	PUNCT
fbem-15417	114	4	possible	possible	ADJ
fbem-15417	114	5	wrong	wrong	ADJ
fbem-15417	114	6	decisions	decision	NOUN
fbem-15417	114	7	will	will	AUX
fbem-15417	114	8	affect	affect	VERB
fbem-15417	114	9	the	the	DET
fbem-15417	114	10	overall	overall	ADJ
fbem-15417	114	11	operation	operation	NOUN
fbem-15417	114	12	.	.	PUNCT
fbem-15417	115	1	the	the	DET
fbem-15417	115	2	223	223	NUM
fbem-15417	115	3	activity	activity	NOUN
fbem-15417	115	4	-	-	PUNCT
fbem-15417	115	5	based	base	VERB
fbem-15417	115	6	costing	costing	NOUN
fbem-15417	115	7	rule	rule	NOUN
fbem-15417	115	8	is	be	AUX
fbem-15417	115	9	conducive	conducive	ADJ
fbem-15417	115	10	to	to	PART
fbem-15417	115	11	cost	cost	VERB
fbem-15417	115	12	allocation	allocation	NOUN
fbem-15417	115	13	among	among	ADP
fbem-15417	115	14	operations	operation	NOUN
fbem-15417	115	15	and	and	CCONJ
fbem-15417	115	16	activity	activity	NOUN
fbem-15417	115	17	cost	cost	NOUN
fbem-15417	115	18	drivers	driver	NOUN
fbem-15417	115	19	.	.	PUNCT
fbem-15417	116	1	it	it	PRON
fbem-15417	116	2	divides	divide	VERB
fbem-15417	116	3	product	product	NOUN
fbem-15417	116	4	production	production	NOUN
fbem-15417	116	5	into	into	ADP
fbem-15417	116	6	several	several	ADJ
fbem-15417	116	7	operations	operation	NOUN
fbem-15417	116	8	and	and	CCONJ
fbem-15417	116	9	aggregates	aggregate	VERB
fbem-15417	116	10	the	the	DET
fbem-15417	116	11	operations	operation	NOUN
fbem-15417	116	12	to	to	PART
fbem-15417	116	13	form	form	VERB
fbem-15417	116	14	a	a	DET
fbem-15417	116	15	center	center	NOUN
fbem-15417	116	16	.	.	PUNCT
fbem-15417	117	1	at	at	ADP
fbem-15417	117	2	the	the	DET
fbem-15417	117	3	same	same	ADJ
fbem-15417	117	4	time	time	NOUN
fbem-15417	117	5	,	,	PUNCT
fbem-15417	117	6	the	the	DET
fbem-15417	117	7	corresponding	corresponding	ADJ
fbem-15417	117	8	cost	cost	NOUN
fbem-15417	117	9	drivers	driver	NOUN
fbem-15417	117	10	are	be	AUX
fbem-15417	117	11	found	find	VERB
fbem-15417	117	12	out	out	ADP
fbem-15417	117	13	with	with	ADP
fbem-15417	117	14	the	the	DET
fbem-15417	117	15	operations	operation	NOUN
fbem-15417	117	16	as	as	ADP
fbem-15417	117	17	the	the	DET
fbem-15417	117	18	center	center	NOUN
fbem-15417	117	19	and	and	CCONJ
fbem-15417	117	20	the	the	DET
fbem-15417	117	21	influence	influence	NOUN
fbem-15417	117	22	factors	factor	NOUN
fbem-15417	117	23	are	be	AUX
fbem-15417	117	24	calculated	calculate	VERB
fbem-15417	117	25	.	.	PUNCT
fbem-15417	118	1	after	after	ADP
fbem-15417	118	2	two	two	NUM
fbem-15417	118	3	after	after	ADP
fbem-15417	118	4	secondary	secondary	ADJ
fbem-15417	118	5	aggregation	aggregation	NOUN
fbem-15417	118	6	and	and	CCONJ
fbem-15417	118	7	allocation	allocation	NOUN
fbem-15417	118	8	,	,	PUNCT
fbem-15417	118	9	the	the	DET
fbem-15417	118	10	cost	cost	NOUN
fbem-15417	118	11	amount	amount	NOUN
fbem-15417	118	12	is	be	AUX
fbem-15417	118	13	allocated	allocate	VERB
fbem-15417	118	14	to	to	ADP
fbem-15417	118	15	the	the	DET
fbem-15417	118	16	products	product	NOUN
fbem-15417	118	17	.	.	PUNCT
fbem-15417	119	1	since	since	SCONJ
fbem-15417	119	2	the	the	DET
fbem-15417	119	3	activity	activity	NOUN
fbem-15417	119	4	-	-	PUNCT
fbem-15417	119	5	based	base	VERB
fbem-15417	119	6	costing	costing	NOUN
fbem-15417	119	7	method	method	NOUN
fbem-15417	119	8	starts	start	VERB
fbem-15417	119	9	from	from	ADP
fbem-15417	119	10	each	each	DET
fbem-15417	119	11	operation	operation	NOUN
fbem-15417	119	12	and	and	CCONJ
fbem-15417	119	13	calculates	calculate	VERB
fbem-15417	119	14	the	the	DET
fbem-15417	119	15	corresponding	correspond	VERB
fbem-15417	119	16	influencing	influence	VERB
fbem-15417	119	17	factors	factor	NOUN
fbem-15417	119	18	realistically	realistically	ADV
fbem-15417	119	19	,	,	PUNCT
fbem-15417	119	20	it	it	PRON
fbem-15417	119	21	greatly	greatly	ADV
fbem-15417	119	22	improves	improve	VERB
fbem-15417	119	23	the	the	DET
fbem-15417	119	24	accuracy	accuracy	NOUN
fbem-15417	119	25	of	of	ADP
fbem-15417	119	26	the	the	DET
fbem-15417	119	27	calculation	calculation	NOUN
fbem-15417	119	28	,	,	PUNCT
fbem-15417	119	29	makes	make	VERB
fbem-15417	119	30	the	the	DET
fbem-15417	119	31	cost	cost	NOUN
fbem-15417	119	32	information	information	NOUN
fbem-15417	119	33	more	more	ADV
fbem-15417	119	34	reliable	reliable	ADJ
fbem-15417	119	35	and	and	CCONJ
fbem-15417	119	36	reasonable	reasonable	ADJ
fbem-15417	119	37	,	,	PUNCT
fbem-15417	119	38	and	and	CCONJ
fbem-15417	119	39	provides	provide	VERB
fbem-15417	119	40	a	a	DET
fbem-15417	119	41	favorable	favorable	ADJ
fbem-15417	119	42	basis	basis	NOUN
fbem-15417	119	43	for	for	ADP
fbem-15417	119	44	business	business	NOUN
fbem-15417	119	45	decisions	decision	NOUN
fbem-15417	119	46	.	.	PUNCT
fbem-15417	120	1	2	2	X
fbem-15417	120	2	.	.	X
fbem-15417	120	3	activity	activity	NOUN
fbem-15417	120	4	-	-	PUNCT
fbem-15417	120	5	based	base	VERB
fbem-15417	120	6	costing	costing	NOUN
fbem-15417	120	7	can	can	AUX
fbem-15417	120	8	optimize	optimize	VERB
fbem-15417	120	9	enterprise	enterprise	NOUN
fbem-15417	120	10	resource	resource	NOUN
fbem-15417	120	11	allocation	allocation	NOUN
fbem-15417	120	12	since	since	SCONJ
fbem-15417	120	13	the	the	DET
fbem-15417	120	14	activity	activity	NOUN
fbem-15417	120	15	-	-	PUNCT
fbem-15417	120	16	based	base	VERB
fbem-15417	120	17	costing	costing	NOUN
fbem-15417	120	18	method	method	NOUN
fbem-15417	120	19	is	be	AUX
fbem-15417	120	20	based	base	VERB
fbem-15417	120	21	on	on	ADP
fbem-15417	120	22	operations	operation	NOUN
fbem-15417	120	23	,	,	PUNCT
fbem-15417	120	24	the	the	DET
fbem-15417	120	25	product	product	NOUN
fbem-15417	120	26	cost	cost	NOUN
fbem-15417	120	27	is	be	AUX
fbem-15417	120	28	fed	feed	VERB
fbem-15417	120	29	back	back	ADV
fbem-15417	120	30	to	to	ADP
fbem-15417	120	31	each	each	DET
fbem-15417	120	32	operation	operation	NOUN
fbem-15417	120	33	,	,	PUNCT
fbem-15417	120	34	and	and	CCONJ
fbem-15417	120	35	its	its	PRON
fbem-15417	120	36	resource	resource	NOUN
fbem-15417	120	37	consumption	consumption	NOUN
fbem-15417	120	38	can	can	AUX
fbem-15417	120	39	also	also	ADV
fbem-15417	120	40	be	be	AUX
fbem-15417	120	41	understood	understand	VERB
fbem-15417	120	42	through	through	ADP
fbem-15417	120	43	the	the	DET
fbem-15417	120	44	operations	operation	NOUN
fbem-15417	120	45	.	.	PUNCT
fbem-15417	121	1	then	then	ADV
fbem-15417	121	2	,	,	PUNCT
fbem-15417	121	3	enterprises	enterprise	NOUN
fbem-15417	121	4	can	can	AUX
fbem-15417	121	5	formulate	formulate	VERB
fbem-15417	121	6	corresponding	corresponding	ADJ
fbem-15417	121	7	measures	measure	NOUN
fbem-15417	121	8	based	base	VERB
fbem-15417	121	9	on	on	ADP
fbem-15417	121	10	the	the	DET
fbem-15417	121	11	specific	specific	ADJ
fbem-15417	121	12	resource	resource	NOUN
fbem-15417	121	13	consumption	consumption	NOUN
fbem-15417	121	14	information	information	NOUN
fbem-15417	121	15	of	of	ADP
fbem-15417	121	16	each	each	DET
fbem-15417	121	17	operation	operation	NOUN
fbem-15417	121	18	,	,	PUNCT
fbem-15417	121	19	so	so	SCONJ
fbem-15417	121	20	as	as	SCONJ
fbem-15417	121	21	to	to	PART
fbem-15417	121	22	prescribe	prescribe	VERB
fbem-15417	121	23	the	the	DET
fbem-15417	121	24	right	right	ADJ
fbem-15417	121	25	medicine	medicine	NOUN
fbem-15417	121	26	,	,	PUNCT
fbem-15417	121	27	optimize	optimize	NOUN
fbem-15417	121	28	resources	resource	NOUN
fbem-15417	121	29	,	,	PUNCT
fbem-15417	121	30	and	and	CCONJ
fbem-15417	121	31	avoid	avoid	VERB
fbem-15417	121	32	waste	waste	NOUN
fbem-15417	121	33	.	.	PUNCT
fbem-15417	122	1	for	for	ADP
fbem-15417	122	2	example	example	NOUN
fbem-15417	122	3	,	,	PUNCT
fbem-15417	122	4	when	when	SCONJ
fbem-15417	122	5	production	production	NOUN
fbem-15417	122	6	capacity	capacity	NOUN
fbem-15417	122	7	is	be	AUX
fbem-15417	122	8	certain	certain	ADJ
fbem-15417	122	9	,	,	PUNCT
fbem-15417	122	10	companies	company	NOUN
fbem-15417	122	11	should	should	AUX
fbem-15417	122	12	analyze	analyze	VERB
fbem-15417	122	13	the	the	DET
fbem-15417	122	14	value	value	NOUN
fbem-15417	122	15	of	of	ADP
fbem-15417	122	16	the	the	DET
fbem-15417	122	17	operation	operation	NOUN
fbem-15417	122	18	chain	chain	NOUN
fbem-15417	122	19	,	,	PUNCT
fbem-15417	122	20	optimize	optimize	NOUN
fbem-15417	122	21	product	product	NOUN
fbem-15417	122	22	configuration	configuration	NOUN
fbem-15417	122	23	,	,	PUNCT
fbem-15417	122	24	and	and	CCONJ
fbem-15417	122	25	try	try	VERB
fbem-15417	122	26	not	not	PART
fbem-15417	122	27	to	to	PART
fbem-15417	122	28	produce	produce	VERB
fbem-15417	122	29	products	product	NOUN
fbem-15417	122	30	that	that	PRON
fbem-15417	122	31	consume	consume	VERB
fbem-15417	122	32	large	large	ADJ
fbem-15417	122	33	amounts	amount	NOUN
fbem-15417	122	34	of	of	ADP
fbem-15417	122	35	resources	resource	NOUN
fbem-15417	122	36	and	and	CCONJ
fbem-15417	122	37	have	have	VERB
fbem-15417	122	38	small	small	ADJ
fbem-15417	122	39	value	value	NOUN
fbem-15417	122	40	-	-	PUNCT
fbem-15417	122	41	added	add	VERB
fbem-15417	122	42	potential	potential	NOUN
fbem-15417	122	43	.	.	PUNCT
fbem-15417	123	1	in	in	ADP
fbem-15417	123	2	the	the	DET
fbem-15417	123	3	end	end	NOUN
fbem-15417	123	4	,	,	PUNCT
fbem-15417	123	5	the	the	DET
fbem-15417	123	6	resource	resource	NOUN
fbem-15417	123	7	allocation	allocation	NOUN
fbem-15417	123	8	of	of	ADP
fbem-15417	123	9	the	the	DET
fbem-15417	123	10	enterprise	enterprise	NOUN
fbem-15417	123	11	is	be	AUX
fbem-15417	123	12	optimized	optimize	VERB
fbem-15417	123	13	,	,	PUNCT
fbem-15417	123	14	the	the	DET
fbem-15417	123	15	resources	resource	NOUN
fbem-15417	123	16	are	be	AUX
fbem-15417	123	17	rationally	rationally	ADV
fbem-15417	123	18	utilized	utilize	VERB
fbem-15417	123	19	,	,	PUNCT
fbem-15417	123	20	and	and	CCONJ
fbem-15417	123	21	even	even	ADV
fbem-15417	123	22	more	more	ADV
fbem-15417	123	23	economic	economic	ADJ
fbem-15417	123	24	benefits	benefit	NOUN
fbem-15417	123	25	are	be	AUX
fbem-15417	123	26	brought	bring	VERB
fbem-15417	123	27	to	to	ADP
fbem-15417	123	28	the	the	DET
fbem-15417	123	29	enterprise	enterprise	NOUN
fbem-15417	123	30	.	.	PUNCT
fbem-15417	124	1	3	3	X
fbem-15417	124	2	.	.	X
fbem-15417	124	3	activity	activity	NOUN
fbem-15417	124	4	-	-	PUNCT
fbem-15417	124	5	based	base	VERB
fbem-15417	124	6	costing	costing	NOUN
fbem-15417	124	7	can	can	AUX
fbem-15417	124	8	improve	improve	VERB
fbem-15417	124	9	budget	budget	NOUN
fbem-15417	124	10	control	control	NOUN
fbem-15417	124	11	with	with	ADP
fbem-15417	124	12	traditional	traditional	ADJ
fbem-15417	124	13	cost	cost	NOUN
fbem-15417	124	14	accounting	accounting	NOUN
fbem-15417	124	15	,	,	PUNCT
fbem-15417	124	16	the	the	DET
fbem-15417	124	17	company	company	NOUN
fbem-15417	124	18	's	's	PART
fbem-15417	124	19	management	management	NOUN
fbem-15417	124	20	can	can	AUX
fbem-15417	124	21	only	only	ADV
fbem-15417	124	22	see	see	VERB
fbem-15417	124	23	the	the	DET
fbem-15417	124	24	total	total	ADJ
fbem-15417	124	25	cost	cost	NOUN
fbem-15417	124	26	of	of	ADP
fbem-15417	124	27	each	each	DET
fbem-15417	124	28	product	product	NOUN
fbem-15417	124	29	,	,	PUNCT
fbem-15417	124	30	but	but	CCONJ
fbem-15417	124	31	ignores	ignore	VERB
fbem-15417	124	32	the	the	DET
fbem-15417	124	33	reasons	reason	NOUN
fbem-15417	124	34	for	for	ADP
fbem-15417	124	35	the	the	DET
fbem-15417	124	36	cost	cost	NOUN
fbem-15417	124	37	,	,	PUNCT
fbem-15417	124	38	and	and	CCONJ
fbem-15417	124	39	thus	thus	ADV
fbem-15417	124	40	can	can	AUX
fbem-15417	124	41	not	not	PART
fbem-15417	124	42	achieve	achieve	VERB
fbem-15417	124	43	effective	effective	ADJ
fbem-15417	124	44	budget	budget	NOUN
fbem-15417	124	45	control	control	NOUN
fbem-15417	124	46	in	in	ADP
fbem-15417	124	47	advance	advance	NOUN
fbem-15417	124	48	.	.	PUNCT
fbem-15417	125	1	activity	activity	NOUN
fbem-15417	125	2	-	-	PUNCT
fbem-15417	125	3	based	base	VERB
fbem-15417	125	4	costing	costing	NOUN
fbem-15417	125	5	,	,	PUNCT
fbem-15417	125	6	whose	whose	DET
fbem-15417	125	7	accounting	accounting	NOUN
fbem-15417	125	8	method	method	NOUN
fbem-15417	125	9	is	be	AUX
fbem-15417	125	10	based	base	VERB
fbem-15417	125	11	on	on	ADP
fbem-15417	125	12	operations	operation	NOUN
fbem-15417	125	13	,	,	PUNCT
fbem-15417	125	14	prompts	prompt	NOUN
fbem-15417	125	15	managers	manager	NOUN
fbem-15417	125	16	to	to	PART
fbem-15417	125	17	pay	pay	VERB
fbem-15417	125	18	attention	attention	NOUN
fbem-15417	125	19	to	to	ADP
fbem-15417	125	20	each	each	DET
fbem-15417	125	21	operation	operation	NOUN
fbem-15417	125	22	,	,	PUNCT
fbem-15417	125	23	think	think	VERB
fbem-15417	125	24	about	about	ADP
fbem-15417	125	25	the	the	DET
fbem-15417	125	26	causes	cause	NOUN
fbem-15417	125	27	of	of	ADP
fbem-15417	125	28	costs	cost	NOUN
fbem-15417	125	29	,	,	PUNCT
fbem-15417	125	30	whether	whether	SCONJ
fbem-15417	125	31	each	each	DET
fbem-15417	125	32	link	link	NOUN
fbem-15417	125	33	will	will	AUX
fbem-15417	125	34	increase	increase	VERB
fbem-15417	125	35	the	the	DET
fbem-15417	125	36	value	value	NOUN
fbem-15417	125	37	of	of	ADP
fbem-15417	125	38	the	the	DET
fbem-15417	125	39	product	product	NOUN
fbem-15417	125	40	,	,	PUNCT
fbem-15417	125	41	and	and	CCONJ
fbem-15417	125	42	consume	consume	VERB
fbem-15417	125	43	resources	resource	NOUN
fbem-15417	125	44	on	on	ADP
fbem-15417	125	45	operations	operation	NOUN
fbem-15417	125	46	.	.	PUNCT
fbem-15417	126	1	at	at	ADP
fbem-15417	126	2	the	the	DET
fbem-15417	126	3	same	same	ADJ
fbem-15417	126	4	time	time	NOUN
fbem-15417	126	5	,	,	PUNCT
fbem-15417	126	6	the	the	DET
fbem-15417	126	7	value	value	NOUN
fbem-15417	126	8	created	create	VERB
fbem-15417	126	9	by	by	ADP
fbem-15417	126	10	work	work	NOUN
fbem-15417	126	11	is	be	AUX
fbem-15417	126	12	reflected	reflect	VERB
fbem-15417	126	13	in	in	ADP
fbem-15417	126	14	products	product	NOUN
fbem-15417	126	15	.	.	PUNCT
fbem-15417	127	1	in	in	ADP
fbem-15417	127	2	the	the	DET
fbem-15417	127	3	entire	entire	ADJ
fbem-15417	127	4	value	value	NOUN
fbem-15417	127	5	chain	chain	NOUN
fbem-15417	127	6	,	,	PUNCT
fbem-15417	127	7	some	some	DET
fbem-15417	127	8	operations	operation	NOUN
fbem-15417	127	9	can	can	AUX
fbem-15417	127	10	bring	bring	VERB
fbem-15417	127	11	added	add	VERB
fbem-15417	127	12	value	value	NOUN
fbem-15417	127	13	,	,	PUNCT
fbem-15417	127	14	and	and	CCONJ
fbem-15417	127	15	some	some	DET
fbem-15417	127	16	operations	operation	NOUN
fbem-15417	127	17	can	can	AUX
fbem-15417	127	18	not	not	PART
fbem-15417	127	19	bring	bring	VERB
fbem-15417	127	20	added	add	VERB
fbem-15417	127	21	value	value	NOUN
fbem-15417	127	22	.	.	PUNCT
fbem-15417	128	1	when	when	SCONJ
fbem-15417	128	2	making	make	VERB
fbem-15417	128	3	financial	financial	ADJ
fbem-15417	128	4	budgets	budget	NOUN
fbem-15417	128	5	,	,	PUNCT
fbem-15417	128	6	those	those	DET
fbem-15417	128	7	operations	operation	NOUN
fbem-15417	128	8	that	that	PRON
fbem-15417	128	9	can	can	AUX
fbem-15417	128	10	not	not	PART
fbem-15417	128	11	bring	bring	VERB
fbem-15417	128	12	added	add	VERB
fbem-15417	128	13	value	value	NOUN
fbem-15417	128	14	should	should	AUX
fbem-15417	128	15	be	be	AUX
fbem-15417	128	16	controlled	control	VERB
fbem-15417	128	17	as	as	ADV
fbem-15417	128	18	much	much	ADV
fbem-15417	128	19	as	as	ADP
fbem-15417	128	20	possible	possible	ADJ
fbem-15417	128	21	in	in	ADP
fbem-15417	128	22	the	the	DET
fbem-15417	128	23	next	next	ADJ
fbem-15417	128	24	year	year	NOUN
fbem-15417	128	25	's	's	PART
fbem-15417	128	26	budget	budget	NOUN
fbem-15417	128	27	to	to	PART
fbem-15417	128	28	reduce	reduce	VERB
fbem-15417	128	29	the	the	DET
fbem-15417	128	30	impact	impact	NOUN
fbem-15417	128	31	as	as	ADV
fbem-15417	128	32	much	much	ADV
fbem-15417	128	33	as	as	ADP
fbem-15417	128	34	possible	possible	ADJ
fbem-15417	128	35	.	.	PUNCT
fbem-15417	129	1	consumption	consumption	NOUN
fbem-15417	129	2	of	of	ADP
fbem-15417	129	3	resources	resource	NOUN
fbem-15417	129	4	.	.	PUNCT
fbem-15417	130	1	at	at	ADP
fbem-15417	130	2	the	the	DET
fbem-15417	130	3	same	same	ADJ
fbem-15417	130	4	time	time	NOUN
fbem-15417	130	5	,	,	PUNCT
fbem-15417	130	6	those	those	DET
fbem-15417	130	7	operations	operation	NOUN
fbem-15417	130	8	that	that	PRON
fbem-15417	130	9	can	can	AUX
fbem-15417	130	10	bring	bring	VERB
fbem-15417	130	11	added	add	VERB
fbem-15417	130	12	value	value	NOUN
fbem-15417	130	13	also	also	ADV
fbem-15417	130	14	need	need	VERB
fbem-15417	130	15	to	to	PART
fbem-15417	130	16	be	be	AUX
fbem-15417	130	17	reasonably	reasonably	ADV
fbem-15417	130	18	controlled	control	VERB
fbem-15417	130	19	in	in	ADP
fbem-15417	130	20	the	the	DET
fbem-15417	130	21	next	next	ADJ
fbem-15417	130	22	year	year	NOUN
fbem-15417	130	23	's	's	PART
fbem-15417	130	24	budget	budget	NOUN
fbem-15417	130	25	,	,	PUNCT
fbem-15417	130	26	so	so	SCONJ
fbem-15417	130	27	that	that	SCONJ
fbem-15417	130	28	resources	resource	NOUN
fbem-15417	130	29	can	can	AUX
fbem-15417	130	30	be	be	AUX
fbem-15417	130	31	used	use	VERB
fbem-15417	130	32	effectively	effectively	ADV
fbem-15417	130	33	and	and	CCONJ
fbem-15417	130	34	rationally	rationally	ADV
fbem-15417	130	35	,	,	PUNCT
fbem-15417	130	36	and	and	CCONJ
fbem-15417	130	37	we	we	PRON
fbem-15417	130	38	strive	strive	VERB
fbem-15417	130	39	to	to	PART
fbem-15417	130	40	make	make	VERB
fbem-15417	130	41	the	the	DET
fbem-15417	130	42	best	good	ADJ
fbem-15417	130	43	use	use	NOUN
fbem-15417	130	44	of	of	ADP
fbem-15417	130	45	the	the	DET
fbem-15417	130	46	resources	resource	NOUN
fbem-15417	130	47	and	and	CCONJ
fbem-15417	130	48	maximize	maximize	VERB
fbem-15417	130	49	the	the	DET
fbem-15417	130	50	benefits	benefit	NOUN
fbem-15417	130	51	from	from	ADP
fbem-15417	130	52	the	the	DET
fbem-15417	130	53	minimum	minimum	ADJ
fbem-15417	130	54	resources	resource	NOUN
fbem-15417	130	55	.	.	PUNCT
fbem-15417	131	1	therefore	therefore	ADV
fbem-15417	131	2	,	,	PUNCT
fbem-15417	131	3	activity	activity	NOUN
fbem-15417	131	4	-	-	PUNCT
fbem-15417	131	5	based	base	VERB
fbem-15417	131	6	costing	costing	NOUN
fbem-15417	131	7	can	can	AUX
fbem-15417	131	8	play	play	VERB
fbem-15417	131	9	a	a	DET
fbem-15417	131	10	positive	positive	ADJ
fbem-15417	131	11	role	role	NOUN
fbem-15417	131	12	in	in	ADP
fbem-15417	131	13	cost	cost	NOUN
fbem-15417	131	14	budgeting	budgeting	NOUN
fbem-15417	131	15	,	,	PUNCT
fbem-15417	131	16	provide	provide	VERB
fbem-15417	131	17	managers	manager	NOUN
fbem-15417	131	18	with	with	ADP
fbem-15417	131	19	a	a	DET
fbem-15417	131	20	basis	basis	NOUN
fbem-15417	131	21	for	for	ADP
fbem-15417	131	22	reasonable	reasonable	ADJ
fbem-15417	131	23	budgeting	budgeting	NOUN
fbem-15417	131	24	,	,	PUNCT
fbem-15417	131	25	and	and	CCONJ
fbem-15417	131	26	reduce	reduce	VERB
fbem-15417	131	27	unnecessary	unnecessary	ADJ
fbem-15417	131	28	consumption	consumption	NOUN
fbem-15417	131	29	.	.	PUNCT
fbem-15417	132	1	4	4	X
fbem-15417	132	2	.	.	X
fbem-15417	132	3	activity	activity	NOUN
fbem-15417	132	4	-	-	PUNCT
fbem-15417	132	5	based	base	VERB
fbem-15417	132	6	costing	costing	NOUN
fbem-15417	132	7	makes	make	VERB
fbem-15417	132	8	product	product	NOUN
fbem-15417	132	9	production	production	NOUN
fbem-15417	132	10	,	,	PUNCT
fbem-15417	132	11	sales	sale	NOUN
fbem-15417	132	12	and	and	CCONJ
fbem-15417	132	13	pricing	pricing	NOUN
fbem-15417	132	14	more	more	ADV
fbem-15417	132	15	rational	rational	ADJ
fbem-15417	132	16	and	and	CCONJ
fbem-15417	132	17	scientific	scientific	ADJ
fbem-15417	132	18	.	.	PUNCT
fbem-15417	133	1	as	as	SCONJ
fbem-15417	133	2	the	the	DET
fbem-15417	133	3	degree	degree	NOUN
fbem-15417	133	4	of	of	ADP
fbem-15417	133	5	mechanization	mechanization	NOUN
fbem-15417	133	6	of	of	ADP
fbem-15417	133	7	enterprises	enterprise	NOUN
fbem-15417	133	8	becomes	become	VERB
fbem-15417	133	9	higher	high	ADJ
fbem-15417	133	10	and	and	CCONJ
fbem-15417	133	11	higher	high	ADJ
fbem-15417	133	12	,	,	PUNCT
fbem-15417	133	13	the	the	DET
fbem-15417	133	14	proportion	proportion	NOUN
fbem-15417	133	15	of	of	ADP
fbem-15417	133	16	indirect	indirect	ADJ
fbem-15417	133	17	expenses	expense	NOUN
fbem-15417	133	18	also	also	ADV
fbem-15417	133	19	increases	increase	VERB
fbem-15417	133	20	.	.	PUNCT
fbem-15417	134	1	at	at	ADP
fbem-15417	134	2	the	the	DET
fbem-15417	134	3	same	same	ADJ
fbem-15417	134	4	time	time	NOUN
fbem-15417	134	5	,	,	PUNCT
fbem-15417	134	6	competition	competition	NOUN
fbem-15417	134	7	among	among	ADP
fbem-15417	134	8	modern	modern	ADJ
fbem-15417	134	9	enterprises	enterprise	NOUN
fbem-15417	134	10	is	be	AUX
fbem-15417	134	11	becoming	become	VERB
fbem-15417	134	12	increasingly	increasingly	ADV
fbem-15417	134	13	fierce	fierce	ADJ
fbem-15417	134	14	,	,	PUNCT
fbem-15417	134	15	and	and	CCONJ
fbem-15417	134	16	price	price	NOUN
fbem-15417	134	17	has	have	AUX
fbem-15417	134	18	become	become	VERB
fbem-15417	134	19	a	a	DET
fbem-15417	134	20	magic	magic	ADJ
fbem-15417	134	21	weapon	weapon	NOUN
fbem-15417	134	22	for	for	ADP
fbem-15417	134	23	competition	competition	NOUN
fbem-15417	134	24	among	among	ADP
fbem-15417	134	25	enterprises	enterprise	NOUN
fbem-15417	134	26	.	.	PUNCT
fbem-15417	135	1	however	however	ADV
fbem-15417	135	2	,	,	PUNCT
fbem-15417	135	3	traditional	traditional	ADJ
fbem-15417	135	4	cost	cost	NOUN
fbem-15417	135	5	accounting	accounting	NOUN
fbem-15417	135	6	is	be	AUX
fbem-15417	135	7	likely	likely	ADJ
fbem-15417	135	8	to	to	PART
fbem-15417	135	9	lead	lead	VERB
fbem-15417	135	10	to	to	ADP
fbem-15417	135	11	distortion	distortion	NOUN
fbem-15417	135	12	of	of	ADP
fbem-15417	135	13	cost	cost	NOUN
fbem-15417	135	14	information	information	NOUN
fbem-15417	135	15	,	,	PUNCT
fbem-15417	135	16	causing	cause	VERB
fbem-15417	135	17	companies	company	NOUN
fbem-15417	135	18	to	to	PART
fbem-15417	135	19	make	make	VERB
fbem-15417	135	20	mistakes	mistake	NOUN
fbem-15417	135	21	in	in	ADP
fbem-15417	135	22	pricing	pricing	NOUN
fbem-15417	135	23	products	product	NOUN
fbem-15417	135	24	,	,	PUNCT
fbem-15417	135	25	and	and	CCONJ
fbem-15417	135	26	then	then	ADV
fbem-15417	135	27	lose	lose	VERB
fbem-15417	135	28	the	the	DET
fbem-15417	135	29	opportunity	opportunity	NOUN
fbem-15417	135	30	to	to	PART
fbem-15417	135	31	seize	seize	VERB
fbem-15417	135	32	the	the	DET
fbem-15417	135	33	market	market	NOUN
fbem-15417	135	34	.	.	PUNCT
fbem-15417	136	1	at	at	ADP
fbem-15417	136	2	the	the	DET
fbem-15417	136	3	same	same	ADJ
fbem-15417	136	4	time	time	NOUN
fbem-15417	136	5	,	,	PUNCT
fbem-15417	136	6	wrong	wrong	ADJ
fbem-15417	136	7	pricing	pricing	NOUN
fbem-15417	136	8	may	may	AUX
fbem-15417	136	9	lead	lead	VERB
fbem-15417	136	10	to	to	ADP
fbem-15417	136	11	the	the	DET
fbem-15417	136	12	actual	actual	ADJ
fbem-15417	136	13	product	product	NOUN
fbem-15417	136	14	cost	cost	NOUN
fbem-15417	136	15	being	be	AUX
fbem-15417	136	16	higher	high	ADJ
fbem-15417	136	17	than	than	ADP
fbem-15417	136	18	the	the	DET
fbem-15417	136	19	cost	cost	NOUN
fbem-15417	136	20	and	and	CCONJ
fbem-15417	136	21	the	the	DET
fbem-15417	136	22	price	price	NOUN
fbem-15417	136	23	being	be	AUX
fbem-15417	136	24	too	too	ADV
fbem-15417	136	25	low	low	ADJ
fbem-15417	136	26	.	.	PUNCT
fbem-15417	137	1	as	as	ADP
fbem-15417	137	2	a	a	DET
fbem-15417	137	3	result	result	NOUN
fbem-15417	137	4	,	,	PUNCT
fbem-15417	137	5	companies	company	NOUN
fbem-15417	137	6	with	with	ADP
fbem-15417	137	7	more	more	ADJ
fbem-15417	137	8	sales	sale	NOUN
fbem-15417	137	9	will	will	AUX
fbem-15417	137	10	also	also	ADV
fbem-15417	137	11	suffer	suffer	VERB
fbem-15417	137	12	more	more	ADJ
fbem-15417	137	13	losses	loss	NOUN
fbem-15417	137	14	.	.	PUNCT
fbem-15417	138	1	if	if	SCONJ
fbem-15417	138	2	activity	activity	NOUN
fbem-15417	138	3	-	-	PUNCT
fbem-15417	138	4	based	base	VERB
fbem-15417	138	5	costing	costing	NOUN
fbem-15417	138	6	is	be	AUX
fbem-15417	138	7	used	use	VERB
fbem-15417	138	8	,	,	PUNCT
fbem-15417	138	9	the	the	DET
fbem-15417	138	10	reflected	reflect	VERB
fbem-15417	138	11	product	product	NOUN
fbem-15417	138	12	costs	cost	NOUN
fbem-15417	138	13	will	will	AUX
fbem-15417	138	14	be	be	AUX
fbem-15417	138	15	more	more	ADV
fbem-15417	138	16	reasonable	reasonable	ADJ
fbem-15417	138	17	,	,	PUNCT
fbem-15417	138	18	which	which	PRON
fbem-15417	138	19	will	will	AUX
fbem-15417	138	20	be	be	AUX
fbem-15417	138	21	more	more	ADV
fbem-15417	138	22	conducive	conducive	ADJ
fbem-15417	138	23	to	to	ADP
fbem-15417	138	24	specifying	specify	VERB
fbem-15417	138	25	market	market	NOUN
fbem-15417	138	26	competitive	competitive	ADJ
fbem-15417	138	27	pricing	pricing	NOUN
fbem-15417	138	28	.	.	PUNCT
fbem-15417	139	1	5	5	X
fbem-15417	139	2	.	.	X
fbem-15417	139	3	activity	activity	NOUN
fbem-15417	139	4	-	-	PUNCT
fbem-15417	139	5	based	base	VERB
fbem-15417	139	6	costing	costing	NOUN
fbem-15417	139	7	has	have	VERB
fbem-15417	139	8	an	an	DET
fbem-15417	139	9	inspiring	inspiring	ADJ
fbem-15417	139	10	effect	effect	NOUN
fbem-15417	139	11	on	on	ADP
fbem-15417	139	12	business	business	NOUN
fbem-15417	139	13	management	management	NOUN
fbem-15417	139	14	strategies	strategy	NOUN
fbem-15417	139	15	compared	compare	VERB
fbem-15417	139	16	with	with	ADP
fbem-15417	139	17	other	other	ADJ
fbem-15417	139	18	current	current	ADJ
fbem-15417	139	19	accounting	accounting	NOUN
fbem-15417	139	20	methods	method	NOUN
fbem-15417	139	21	,	,	PUNCT
fbem-15417	139	22	activitybased	activitybase	VERB
fbem-15417	139	23	costing	cost	VERB
fbem-15417	139	24	is	be	AUX
fbem-15417	139	25	more	more	ADV
fbem-15417	139	26	advanced	advanced	ADJ
fbem-15417	139	27	.	.	PUNCT
fbem-15417	140	1	relatively	relatively	ADV
fbem-15417	140	2	speaking	speak	VERB
fbem-15417	140	3	,	,	PUNCT
fbem-15417	140	4	activity	activity	NOUN
fbem-15417	140	5	-	-	PUNCT
fbem-15417	140	6	based	base	VERB
fbem-15417	140	7	costing	costing	NOUN
fbem-15417	140	8	is	be	AUX
fbem-15417	140	9	relatively	relatively	ADV
fbem-15417	140	10	complete	complete	ADJ
fbem-15417	140	11	and	and	CCONJ
fbem-15417	140	12	has	have	AUX
fbem-15417	140	13	improved	improve	VERB
fbem-15417	140	14	accounting	accounting	NOUN
fbem-15417	140	15	.	.	PUNCT
fbem-15417	141	1	it	it	PRON
fbem-15417	141	2	can	can	AUX
fbem-15417	141	3	make	make	VERB
fbem-15417	141	4	cost	cost	NOUN
fbem-15417	141	5	information	information	NOUN
fbem-15417	141	6	more	more	ADV
fbem-15417	141	7	reliable	reliable	ADJ
fbem-15417	141	8	,	,	PUNCT
fbem-15417	141	9	optimize	optimize	VERB
fbem-15417	141	10	corporate	corporate	ADJ
fbem-15417	141	11	resource	resource	NOUN
fbem-15417	141	12	allocation	allocation	NOUN
fbem-15417	141	13	,	,	PUNCT
fbem-15417	141	14	make	make	VERB
fbem-15417	141	15	product	product	NOUN
fbem-15417	141	16	production	production	NOUN
fbem-15417	141	17	,	,	PUNCT
fbem-15417	141	18	sales	sale	NOUN
fbem-15417	141	19	and	and	CCONJ
fbem-15417	141	20	pricing	pricing	NOUN
fbem-15417	141	21	more	more	ADV
fbem-15417	141	22	rational	rational	ADJ
fbem-15417	141	23	and	and	CCONJ
fbem-15417	141	24	scientific	scientific	ADJ
fbem-15417	141	25	,	,	PUNCT
fbem-15417	141	26	improve	improve	VERB
fbem-15417	141	27	budget	budget	NOUN
fbem-15417	141	28	control	control	NOUN
fbem-15417	141	29	,	,	PUNCT
fbem-15417	141	30	improve	improve	VERB
fbem-15417	141	31	corporate	corporate	ADJ
fbem-15417	141	32	performance	performance	NOUN
fbem-15417	141	33	evaluation	evaluation	NOUN
fbem-15417	141	34	,	,	PUNCT
fbem-15417	141	35	and	and	CCONJ
fbem-15417	141	36	provide	provide	VERB
fbem-15417	141	37	a	a	DET
fbem-15417	141	38	basis	basis	NOUN
fbem-15417	141	39	for	for	ADP
fbem-15417	141	40	production	production	NOUN
fbem-15417	141	41	and	and	CCONJ
fbem-15417	141	42	operation	operation	NOUN
fbem-15417	141	43	decisions	decision	NOUN
fbem-15417	141	44	.	.	PUNCT
fbem-15417	142	1	for	for	ADP
fbem-15417	142	2	enterprises	enterprise	NOUN
fbem-15417	142	3	,	,	PUNCT
fbem-15417	142	4	making	make	VERB
fbem-15417	142	5	normal	normal	ADJ
fbem-15417	142	6	judgments	judgment	NOUN
fbem-15417	142	7	on	on	ADP
fbem-15417	142	8	production	production	NOUN
fbem-15417	142	9	and	and	CCONJ
fbem-15417	142	10	operation	operation	NOUN
fbem-15417	142	11	decisions	decision	NOUN
fbem-15417	142	12	and	and	CCONJ
fbem-15417	142	13	making	make	VERB
fbem-15417	142	14	reasonable	reasonable	ADJ
fbem-15417	142	15	strategic	strategic	ADJ
fbem-15417	142	16	arrangements	arrangement	NOUN
fbem-15417	142	17	for	for	ADP
fbem-15417	142	18	enterprises	enterprise	NOUN
fbem-15417	142	19	enable	enable	VERB
fbem-15417	142	20	enterprises	enterprise	NOUN
fbem-15417	142	21	to	to	PART
fbem-15417	142	22	improve	improve	VERB
fbem-15417	142	23	their	their	PRON
fbem-15417	142	24	competitiveness	competitiveness	NOUN
fbem-15417	142	25	not	not	PART
fbem-15417	142	26	only	only	ADV
fbem-15417	142	27	in	in	ADP
fbem-15417	142	28	the	the	DET
fbem-15417	142	29	short	short	ADJ
fbem-15417	142	30	term	term	NOUN
fbem-15417	142	31	but	but	CCONJ
fbem-15417	142	32	also	also	ADV
fbem-15417	142	33	in	in	ADP
fbem-15417	142	34	the	the	DET
fbem-15417	142	35	long	long	ADJ
fbem-15417	142	36	term	term	NOUN
fbem-15417	142	37	.	.	PUNCT
fbem-15417	143	1	4	4	X
fbem-15417	143	2	.	.	X
fbem-15417	143	3	cost	cost	NOUN
fbem-15417	143	4	control	control	NOUN
fbem-15417	143	5	strategy	strategy	NOUN
fbem-15417	143	6	of	of	ADP
fbem-15417	143	7	company	company	NOUN
fbem-15417	143	8	m	m	VERB
fbem-15417	143	9	based	base	VERB
fbem-15417	143	10	on	on	ADP
fbem-15417	143	11	job	job	NOUN
fbem-15417	143	12	costing	cost	VERB
fbem-15417	143	13	methodology	methodology	NOUN
fbem-15417	143	14	4.1	4.1	NUM
fbem-15417	143	15	.	.	PUNCT
fbem-15417	144	1	analysis	analysis	NOUN
fbem-15417	144	2	of	of	ADP
fbem-15417	144	3	cost	cost	NOUN
fbem-15417	144	4	control	control	NOUN
fbem-15417	144	5	issues	issue	NOUN
fbem-15417	144	6	(	(	PUNCT
fbem-15417	144	7	1	1	X
fbem-15417	144	8	)	)	PUNCT
fbem-15417	144	9	high	high	ADJ
fbem-15417	144	10	manufacturing	manufacturing	NOUN
fbem-15417	144	11	costs	cost	VERB
fbem-15417	144	12	the	the	DET
fbem-15417	144	13	management	management	NOUN
fbem-15417	144	14	of	of	ADP
fbem-15417	144	15	company	company	NOUN
fbem-15417	144	16	m	m	VERB
fbem-15417	144	17	has	have	AUX
fbem-15417	144	18	formulated	formulate	VERB
fbem-15417	144	19	some	some	DET
fbem-15417	144	20	cost	cost	NOUN
fbem-15417	144	21	control	control	NOUN
fbem-15417	144	22	regulations	regulation	NOUN
fbem-15417	144	23	to	to	PART
fbem-15417	144	24	reduce	reduce	VERB
fbem-15417	144	25	costs	cost	NOUN
fbem-15417	144	26	,	,	PUNCT
fbem-15417	144	27	such	such	ADJ
fbem-15417	144	28	as	as	ADP
fbem-15417	144	29	formulating	formulate	VERB
fbem-15417	144	30	rules	rule	NOUN
fbem-15417	144	31	to	to	PART
fbem-15417	144	32	control	control	VERB
fbem-15417	144	33	material	material	ADJ
fbem-15417	144	34	loss	loss	NOUN
fbem-15417	144	35	in	in	ADP
fbem-15417	144	36	the	the	DET
fbem-15417	144	37	product	product	NOUN
fbem-15417	144	38	blanking	blanking	NOUN
fbem-15417	144	39	process	process	NOUN
fbem-15417	144	40	,	,	PUNCT
fbem-15417	144	41	and	and	CCONJ
fbem-15417	144	42	paying	pay	VERB
fbem-15417	144	43	workers	worker	NOUN
fbem-15417	144	44	'	'	PART
fbem-15417	144	45	wages	wage	NOUN
fbem-15417	144	46	on	on	ADP
fbem-15417	144	47	a	a	DET
fbem-15417	144	48	piece	piece	NOUN
fbem-15417	144	49	-	-	PUNCT
fbem-15417	144	50	by	by	ADP
fbem-15417	144	51	-	-	PUNCT
fbem-15417	144	52	hour	hour	NOUN
fbem-15417	144	53	basis	basis	NOUN
fbem-15417	144	54	.	.	PUNCT
fbem-15417	145	1	these	these	DET
fbem-15417	145	2	measures	measure	NOUN
fbem-15417	145	3	have	have	AUX
fbem-15417	145	4	reduced	reduce	VERB
fbem-15417	145	5	costs	cost	NOUN
fbem-15417	145	6	in	in	ADP
fbem-15417	145	7	terms	term	NOUN
fbem-15417	145	8	of	of	ADP
fbem-15417	145	9	direct	direct	ADJ
fbem-15417	145	10	product	product	NOUN
fbem-15417	145	11	materials	material	NOUN
fbem-15417	145	12	and	and	CCONJ
fbem-15417	145	13	direct	direct	ADJ
fbem-15417	145	14	labor	labor	NOUN
fbem-15417	145	15	.	.	PUNCT
fbem-15417	146	1	there	there	PRON
fbem-15417	146	2	is	be	VERB
fbem-15417	146	3	no	no	DET
fbem-15417	146	4	reduce	reduce	NOUN
fbem-15417	146	5	product	product	NOUN
fbem-15417	146	6	manufacturing	manufacturing	NOUN
fbem-15417	146	7	costs	cost	NOUN
fbem-15417	146	8	.	.	PUNCT
fbem-15417	147	1	(	(	PUNCT
fbem-15417	147	2	2	2	X
fbem-15417	147	3	)	)	PUNCT
fbem-15417	147	4	lack	lack	NOUN
fbem-15417	147	5	of	of	ADP
fbem-15417	147	6	budget	budget	NOUN
fbem-15417	147	7	control	control	PROPN
fbem-15417	147	8	company	company	PROPN
fbem-15417	147	9	m	m	PROPN
fbem-15417	147	10	uses	use	VERB
fbem-15417	147	11	the	the	DET
fbem-15417	147	12	traditional	traditional	ADJ
fbem-15417	147	13	cost	cost	NOUN
fbem-15417	147	14	method	method	NOUN
fbem-15417	147	15	for	for	ADP
fbem-15417	147	16	cost	cost	NOUN
fbem-15417	147	17	control	control	NOUN
fbem-15417	147	18	.	.	PUNCT
fbem-15417	148	1	the	the	DET
fbem-15417	148	2	traditional	traditional	ADJ
fbem-15417	148	3	cost	cost	NOUN
fbem-15417	148	4	method	method	NOUN
fbem-15417	148	5	allocates	allocate	VERB
fbem-15417	148	6	the	the	DET
fbem-15417	148	7	manufacturing	manufacturing	NOUN
fbem-15417	148	8	expenses	expense	NOUN
fbem-15417	148	9	of	of	ADP
fbem-15417	148	10	the	the	DET
fbem-15417	148	11	auxiliary	auxiliary	ADJ
fbem-15417	148	12	department	department	NOUN
fbem-15417	148	13	to	to	ADP
fbem-15417	148	14	each	each	DET
fbem-15417	148	15	product	product	NOUN
fbem-15417	148	16	in	in	ADP
fbem-15417	148	17	an	an	DET
fbem-15417	148	18	average	average	ADJ
fbem-15417	148	19	and	and	CCONJ
fbem-15417	148	20	linear	linear	ADJ
fbem-15417	148	21	manner	manner	NOUN
fbem-15417	148	22	based	base	VERB
fbem-15417	148	23	on	on	ADP
fbem-15417	148	24	financial	financial	ADJ
fbem-15417	148	25	variables	variable	NOUN
fbem-15417	148	26	such	such	ADJ
fbem-15417	148	27	as	as	ADP
fbem-15417	148	28	output	output	NOUN
fbem-15417	148	29	and	and	CCONJ
fbem-15417	148	30	labor	labor	NOUN
fbem-15417	148	31	hours	hour	NOUN
fbem-15417	148	32	as	as	ADP
fbem-15417	148	33	the	the	DET
fbem-15417	148	34	standard	standard	NOUN
fbem-15417	148	35	.	.	PUNCT
fbem-15417	149	1	when	when	SCONJ
fbem-15417	149	2	calculating	calculate	VERB
fbem-15417	149	3	and	and	CCONJ
fbem-15417	149	4	allocating	allocate	VERB
fbem-15417	149	5	resources	resource	NOUN
fbem-15417	149	6	in	in	ADP
fbem-15417	149	7	advance	advance	NOUN
fbem-15417	149	8	,	,	PUNCT
fbem-15417	149	9	company	company	NOUN
fbem-15417	149	10	m	m	PROPN
fbem-15417	149	11	’s	’s	PART
fbem-15417	149	12	product	product	NOUN
fbem-15417	149	13	costs	cost	NOUN
fbem-15417	149	14	are	be	AUX
fbem-15417	149	15	divided	divide	VERB
fbem-15417	149	16	into	into	ADP
fbem-15417	149	17	three	three	NUM
fbem-15417	149	18	parts	part	NOUN
fbem-15417	149	19	,	,	PUNCT
fbem-15417	149	20	namely	namely	ADV
fbem-15417	149	21	direct	direct	ADJ
fbem-15417	149	22	material	material	NOUN
fbem-15417	149	23	costs	cost	NOUN
fbem-15417	149	24	,	,	PUNCT
fbem-15417	149	25	direct	direct	ADJ
fbem-15417	149	26	labor	labor	NOUN
fbem-15417	149	27	costs	cost	NOUN
fbem-15417	149	28	and	and	CCONJ
fbem-15417	149	29	manufacturing	manufacturing	NOUN
fbem-15417	149	30	costs	cost	NOUN
fbem-15417	149	31	.	.	PUNCT
fbem-15417	150	1	manufacturing	manufacturing	NOUN
fbem-15417	150	2	costs	cost	NOUN
fbem-15417	150	3	are	be	AUX
fbem-15417	150	4	included	include	VERB
fbem-15417	150	5	in	in	ADP
fbem-15417	150	6	the	the	DET
fbem-15417	150	7	cost	cost	NOUN
fbem-15417	150	8	based	base	VERB
fbem-15417	150	9	on	on	ADP
fbem-15417	150	10	labor	labor	NOUN
fbem-15417	150	11	hours	hour	NOUN
fbem-15417	150	12	as	as	ADP
fbem-15417	150	13	the	the	DET
fbem-15417	150	14	cost	cost	NOUN
fbem-15417	150	15	driver	driver	NOUN
fbem-15417	150	16	,	,	PUNCT
fbem-15417	150	17	and	and	CCONJ
fbem-15417	150	18	actual	actual	ADJ
fbem-15417	150	19	production	production	NOUN
fbem-15417	150	20	costs	cost	NOUN
fbem-15417	150	21	are	be	AUX
fbem-15417	150	22	not	not	PART
fbem-15417	150	23	considered	consider	VERB
fbem-15417	150	24	.	.	PUNCT
fbem-15417	151	1	the	the	DET
fbem-15417	151	2	reasons	reason	NOUN
fbem-15417	151	3	for	for	ADP
fbem-15417	151	4	the	the	DET
fbem-15417	151	5	occurrence	occurrence	NOUN
fbem-15417	151	6	and	and	CCONJ
fbem-15417	151	7	the	the	DET
fbem-15417	151	8	allocation	allocation	NOUN
fbem-15417	151	9	of	of	ADP
fbem-15417	151	10	resources	resource	NOUN
fbem-15417	151	11	.	.	PUNCT
fbem-15417	152	1	the	the	DET
fbem-15417	152	2	management	management	NOUN
fbem-15417	152	3	of	of	ADP
fbem-15417	152	4	company	company	NOUN
fbem-15417	152	5	m	m	PROPN
fbem-15417	152	6	,	,	PUNCT
fbem-15417	152	7	which	which	PRON
fbem-15417	152	8	is	be	AUX
fbem-15417	152	9	in	in	ADP
fbem-15417	152	10	control	control	NOUN
fbem-15417	152	11	of	of	ADP
fbem-15417	152	12	the	the	DET
fbem-15417	152	13	matter	matter	NOUN
fbem-15417	152	14	,	,	PUNCT
fbem-15417	152	15	is	be	AUX
fbem-15417	152	16	mainly	mainly	ADV
fbem-15417	152	17	concerned	concerned	ADJ
fbem-15417	152	18	about	about	ADP
fbem-15417	152	19	the	the	DET
fbem-15417	152	20	cost	cost	NOUN
fbem-15417	152	21	of	of	ADP
fbem-15417	152	22	material	material	NOUN
fbem-15417	152	23	procurement	procurement	NOUN
fbem-15417	152	24	and	and	CCONJ
fbem-15417	152	25	whether	whether	SCONJ
fbem-15417	152	26	the	the	DET
fbem-15417	152	27	workshop	workshop	NOUN
fbem-15417	152	28	workers	worker	NOUN
fbem-15417	152	29	ensure	ensure	VERB
fbem-15417	152	30	production	production	NOUN
fbem-15417	152	31	according	accord	VERB
fbem-15417	152	32	to	to	ADP
fbem-15417	152	33	working	working	NOUN
fbem-15417	152	34	hours	hour	NOUN
fbem-15417	152	35	.	.	PUNCT
fbem-15417	153	1	in	in	ADP
fbem-15417	153	2	the	the	DET
fbem-15417	153	3	post	post	ADJ
fbem-15417	153	4	-	-	ADJ
fbem-15417	153	5	event	event	ADJ
fbem-15417	153	6	feedback	feedback	NOUN
fbem-15417	153	7	part	part	NOUN
fbem-15417	153	8	,	,	PUNCT
fbem-15417	153	9	the	the	DET
fbem-15417	153	10	management	management	NOUN
fbem-15417	153	11	of	of	ADP
fbem-15417	153	12	company	company	NOUN
fbem-15417	153	13	m	m	AUX
fbem-15417	153	14	aimed	aim	VERB
fbem-15417	153	15	to	to	PART
fbem-15417	153	16	understand	understand	VERB
fbem-15417	153	17	profits	profit	NOUN
fbem-15417	153	18	and	and	CCONJ
fbem-15417	153	19	did	do	AUX
fbem-15417	153	20	not	not	PART
fbem-15417	153	21	have	have	VERB
fbem-15417	153	22	a	a	DET
fbem-15417	153	23	deep	deep	ADJ
fbem-15417	153	24	understanding	understanding	NOUN
fbem-15417	153	25	of	of	ADP
fbem-15417	153	26	the	the	DET
fbem-15417	153	27	causes	cause	NOUN
fbem-15417	153	28	of	of	ADP
fbem-15417	153	29	problems	problem	NOUN
fbem-15417	153	30	that	that	PRON
fbem-15417	153	31	occurred	occur	VERB
fbem-15417	153	32	during	during	ADP
fbem-15417	153	33	the	the	DET
fbem-15417	153	34	cost	cost	NOUN
fbem-15417	153	35	control	control	NOUN
fbem-15417	153	36	process	process	NOUN
fbem-15417	153	37	.	.	PUNCT
fbem-15417	154	1	4.2	4.2	NUM
fbem-15417	154	2	.	.	PUNCT
fbem-15417	155	1	cost	cost	NOUN
fbem-15417	155	2	control	control	NOUN
fbem-15417	155	3	strategies	strategy	NOUN
fbem-15417	155	4	for	for	ADP
fbem-15417	155	5	purchasing	purchase	VERB
fbem-15417	155	6	process	process	NOUN
fbem-15417	155	7	cost	cost	NOUN
fbem-15417	155	8	drivers	driver	NOUN
fbem-15417	155	9	the	the	DET
fbem-15417	155	10	staff	staff	NOUN
fbem-15417	155	11	of	of	ADP
fbem-15417	155	12	the	the	DET
fbem-15417	155	13	technical	technical	PROPN
fbem-15417	155	14	department	department	PROPN
fbem-15417	155	15	of	of	ADP
fbem-15417	155	16	company	company	NOUN
fbem-15417	155	17	m	m	AUX
fbem-15417	155	18	have	have	VERB
fbem-15417	155	19	the	the	DET
fbem-15417	155	20	most	most	ADV
fbem-15417	155	21	detailed	detailed	ADJ
fbem-15417	155	22	understanding	understanding	NOUN
fbem-15417	155	23	of	of	ADP
fbem-15417	155	24	the	the	DET
fbem-15417	155	25	company	company	NOUN
fbem-15417	155	26	's	's	PART
fbem-15417	155	27	entire	entire	ADJ
fbem-15417	155	28	production	production	NOUN
fbem-15417	155	29	process	process	NOUN
fbem-15417	155	30	and	and	CCONJ
fbem-15417	155	31	are	be	AUX
fbem-15417	155	32	in	in	ADP
fbem-15417	155	33	contact	contact	NOUN
fbem-15417	155	34	with	with	ADP
fbem-15417	155	35	all	all	DET
fbem-15417	155	36	departments	department	NOUN
fbem-15417	155	37	.	.	PUNCT
fbem-15417	156	1	the	the	DET
fbem-15417	156	2	classification	classification	NOUN
fbem-15417	156	3	of	of	ADP
fbem-15417	156	4	purchased	purchase	VERB
fbem-15417	156	5	materials	material	NOUN
fbem-15417	156	6	by	by	ADP
fbem-15417	156	7	the	the	DET
fbem-15417	156	8	technical	technical	PROPN
fbem-15417	156	9	department	department	PROPN
fbem-15417	156	10	staff	staff	NOUN
fbem-15417	156	11	will	will	AUX
fbem-15417	156	12	not	not	PART
fbem-15417	156	13	only	only	ADV
fbem-15417	156	14	help	help	VERB
fbem-15417	156	15	them	they	PRON
fbem-15417	156	16	master	master	VERB
fbem-15417	156	17	the	the	DET
fbem-15417	156	18	technology	technology	NOUN
fbem-15417	156	19	and	and	CCONJ
fbem-15417	156	20	innovate	innovate	VERB
fbem-15417	156	21	,	,	PUNCT
fbem-15417	156	22	but	but	CCONJ
fbem-15417	156	23	also	also	ADV
fbem-15417	156	24	enable	enable	VERB
fbem-15417	156	25	employees	employee	NOUN
fbem-15417	156	26	to	to	ADP
fbem-15417	156	27	224	224	NUM
fbem-15417	156	28	prepare	prepare	NOUN
fbem-15417	156	29	drawings	drawing	NOUN
fbem-15417	156	30	.	.	PUNCT
fbem-15417	157	1	2	2	X
fbem-15417	157	2	.	.	X
fbem-15417	157	3	be	be	AUX
fbem-15417	157	4	cost	cost	NOUN
fbem-15417	157	5	-	-	PUNCT
fbem-15417	157	6	aware	aware	ADJ
fbem-15417	157	7	when	when	SCONJ
fbem-15417	157	8	providing	provide	VERB
fbem-15417	157	9	purchase	purchase	NOUN
fbem-15417	157	10	lists	list	NOUN
fbem-15417	157	11	,	,	PUNCT
fbem-15417	157	12	and	and	CCONJ
fbem-15417	157	13	provide	provide	VERB
fbem-15417	157	14	drawings	drawing	NOUN
fbem-15417	157	15	and	and	CCONJ
fbem-15417	157	16	materials	material	NOUN
fbem-15417	157	17	according	accord	VERB
fbem-15417	157	18	to	to	ADP
fbem-15417	157	19	the	the	DET
fbem-15417	157	20	job	job	NOUN
fbem-15417	157	21	classification	classification	NOUN
fbem-15417	157	22	,	,	PUNCT
fbem-15417	157	23	which	which	PRON
fbem-15417	157	24	will	will	AUX
fbem-15417	157	25	help	help	VERB
fbem-15417	157	26	purchasing	purchase	VERB
fbem-15417	157	27	department	department	NOUN
fbem-15417	157	28	personnel	personnel	NOUN
fbem-15417	157	29	make	make	VERB
fbem-15417	157	30	purchases	purchase	NOUN
fbem-15417	157	31	based	base	VERB
fbem-15417	157	32	on	on	ADP
fbem-15417	157	33	cost	cost	NOUN
fbem-15417	157	34	drivers	driver	NOUN
fbem-15417	157	35	.	.	PUNCT
fbem-15417	158	1	by	by	ADP
fbem-15417	158	2	analyzing	analyze	VERB
fbem-15417	158	3	the	the	DET
fbem-15417	158	4	cost	cost	NOUN
fbem-15417	158	5	drivers	driver	NOUN
fbem-15417	158	6	of	of	ADP
fbem-15417	158	7	the	the	DET
fbem-15417	158	8	procurement	procurement	NOUN
fbem-15417	158	9	process	process	NOUN
fbem-15417	158	10	,	,	PUNCT
fbem-15417	158	11	m	m	PROPN
fbem-15417	158	12	company	company	PROPN
fbem-15417	158	13	technical	technical	PROPN
fbem-15417	158	14	department	department	PROPN
fbem-15417	158	15	personnel	personnel	NOUN
fbem-15417	158	16	can	can	AUX
fbem-15417	158	17	adopt	adopt	VERB
fbem-15417	158	18	the	the	DET
fbem-15417	158	19	following	follow	VERB
fbem-15417	158	20	principles	principle	NOUN
fbem-15417	158	21	to	to	PART
fbem-15417	158	22	classify	classify	VERB
fbem-15417	158	23	procurement	procurement	NOUN
fbem-15417	158	24	operations	operation	NOUN
fbem-15417	158	25	:	:	PUNCT
fbem-15417	158	26	(	(	PUNCT
fbem-15417	158	27	1	1	X
fbem-15417	158	28	)	)	PUNCT
fbem-15417	158	29	process	process	NOUN
fbem-15417	158	30	priority	priority	NOUN
fbem-15417	158	31	principle	principle	NOUN
fbem-15417	158	32	according	accord	VERB
fbem-15417	158	33	to	to	ADP
fbem-15417	158	34	the	the	DET
fbem-15417	158	35	machining	machining	NOUN
fbem-15417	158	36	process	process	NOUN
fbem-15417	158	37	sequence	sequence	NOUN
fbem-15417	158	38	of	of	ADP
fbem-15417	158	39	the	the	DET
fbem-15417	158	40	purchased	purchase	VERB
fbem-15417	158	41	materials	material	NOUN
fbem-15417	158	42	,	,	PUNCT
fbem-15417	158	43	the	the	DET
fbem-15417	158	44	personnel	personnel	NOUN
fbem-15417	158	45	of	of	ADP
fbem-15417	158	46	the	the	DET
fbem-15417	158	47	technical	technical	PROPN
fbem-15417	158	48	department	department	PROPN
fbem-15417	158	49	of	of	ADP
fbem-15417	158	50	company	company	NOUN
fbem-15417	158	51	m	m	AUX
fbem-15417	158	52	listed	list	VERB
fbem-15417	158	53	the	the	DET
fbem-15417	158	54	processing	processing	NOUN
fbem-15417	158	55	steps	step	NOUN
fbem-15417	158	56	that	that	PRON
fbem-15417	158	57	the	the	DET
fbem-15417	158	58	materials	material	NOUN
fbem-15417	158	59	to	to	PART
fbem-15417	158	60	be	be	AUX
fbem-15417	158	61	purchased	purchase	VERB
fbem-15417	158	62	need	need	NOUN
fbem-15417	158	63	to	to	PART
fbem-15417	158	64	go	go	VERB
fbem-15417	158	65	through	through	ADV
fbem-15417	158	66	,	,	PUNCT
fbem-15417	158	67	that	that	ADV
fbem-15417	158	68	is	is	ADV
fbem-15417	158	69	,	,	PUNCT
fbem-15417	158	70	each	each	DET
fbem-15417	158	71	operation	operation	NOUN
fbem-15417	158	72	in	in	ADP
fbem-15417	158	73	the	the	DET
fbem-15417	158	74	production	production	NOUN
fbem-15417	158	75	process	process	NOUN
fbem-15417	158	76	,	,	PUNCT
fbem-15417	158	77	and	and	CCONJ
fbem-15417	158	78	the	the	DET
fbem-15417	158	79	approximate	approximate	ADJ
fbem-15417	158	80	production	production	NOUN
fbem-15417	158	81	time	time	NOUN
fbem-15417	158	82	of	of	ADP
fbem-15417	158	83	each	each	DET
fbem-15417	158	84	operation	operation	NOUN
fbem-15417	158	85	in	in	ADP
fbem-15417	158	86	the	the	DET
fbem-15417	158	87	workshop	workshop	NOUN
fbem-15417	158	88	.	.	PUNCT
fbem-15417	159	1	according	accord	VERB
fbem-15417	159	2	to	to	ADP
fbem-15417	159	3	the	the	DET
fbem-15417	159	4	cost	cost	NOUN
fbem-15417	159	5	of	of	ADP
fbem-15417	159	6	each	each	DET
fbem-15417	159	7	product	product	NOUN
fbem-15417	159	8	determine	determine	VERB
fbem-15417	159	9	the	the	DET
fbem-15417	159	10	procurement	procurement	NOUN
fbem-15417	159	11	sequence	sequence	NOUN
fbem-15417	159	12	based	base	VERB
fbem-15417	159	13	on	on	ADP
fbem-15417	159	14	the	the	DET
fbem-15417	159	15	amount	amount	NOUN
fbem-15417	159	16	of	of	ADP
fbem-15417	159	17	motivation	motivation	NOUN
fbem-15417	159	18	,	,	PUNCT
fbem-15417	159	19	which	which	PRON
fbem-15417	159	20	facilitates	facilitate	VERB
fbem-15417	159	21	procurement	procurement	NOUN
fbem-15417	159	22	personnel	personnel	NOUN
fbem-15417	159	23	to	to	PART
fbem-15417	159	24	reasonably	reasonably	ADV
fbem-15417	159	25	allocate	allocate	VERB
fbem-15417	159	26	procurement	procurement	NOUN
fbem-15417	159	27	funds	fund	NOUN
fbem-15417	159	28	and	and	CCONJ
fbem-15417	159	29	reduce	reduce	VERB
fbem-15417	159	30	subsequent	subsequent	ADJ
fbem-15417	159	31	procurement	procurement	NOUN
fbem-15417	159	32	costs	cost	NOUN
fbem-15417	159	33	.	.	PUNCT
fbem-15417	160	1	(	(	PUNCT
fbem-15417	160	2	2	2	NUM
fbem-15417	160	3	)	)	PUNCT
fbem-15417	160	4	material	material	NOUN
fbem-15417	160	5	type	type	NOUN
fbem-15417	160	6	principle	principle	NOUN
fbem-15417	160	7	different	different	ADJ
fbem-15417	160	8	materials	material	NOUN
fbem-15417	160	9	and	and	CCONJ
fbem-15417	160	10	parts	part	NOUN
fbem-15417	160	11	have	have	AUX
fbem-15417	160	12	fixed	fix	VERB
fbem-15417	160	13	purchasing	purchasing	NOUN
fbem-15417	160	14	manufacturers	manufacturer	NOUN
fbem-15417	160	15	and	and	CCONJ
fbem-15417	160	16	purchasing	purchasing	NOUN
fbem-15417	160	17	areas	area	NOUN
fbem-15417	160	18	.	.	PUNCT
fbem-15417	161	1	m	m	PROPN
fbem-15417	161	2	company	company	PROPN
fbem-15417	161	3	technical	technical	PROPN
fbem-15417	161	4	department	department	PROPN
fbem-15417	161	5	personnel	personnel	NOUN
fbem-15417	161	6	separate	separate	ADJ
fbem-15417	161	7	raw	raw	ADJ
fbem-15417	161	8	materials	material	NOUN
fbem-15417	161	9	such	such	ADJ
fbem-15417	161	10	as	as	ADP
fbem-15417	161	11	bars	bar	NOUN
fbem-15417	161	12	and	and	CCONJ
fbem-15417	161	13	sheets	sheet	NOUN
fbem-15417	161	14	from	from	ADP
fbem-15417	161	15	finished	finished	ADJ
fbem-15417	161	16	parts	part	NOUN
fbem-15417	161	17	and	and	CCONJ
fbem-15417	161	18	standard	standard	ADJ
fbem-15417	161	19	parts	part	NOUN
fbem-15417	161	20	,	,	PUNCT
fbem-15417	161	21	which	which	PRON
fbem-15417	161	22	helps	help	VERB
fbem-15417	161	23	purchasing	purchase	VERB
fbem-15417	161	24	department	department	NOUN
fbem-15417	161	25	personnel	personnel	NOUN
fbem-15417	161	26	understand	understand	VERB
fbem-15417	161	27	the	the	DET
fbem-15417	161	28	motivation	motivation	NOUN
fbem-15417	161	29	for	for	ADP
fbem-15417	161	30	subsequent	subsequent	ADJ
fbem-15417	161	31	production	production	NOUN
fbem-15417	161	32	operations	operation	NOUN
fbem-15417	161	33	.	.	PUNCT
fbem-15417	162	1	4.3	4.3	NUM
fbem-15417	162	2	.	.	PUNCT
fbem-15417	163	1	cost	cost	NOUN
fbem-15417	163	2	control	control	NOUN
fbem-15417	163	3	strategies	strategy	NOUN
fbem-15417	163	4	for	for	ADP
fbem-15417	163	5	production	production	NOUN
fbem-15417	163	6	and	and	CCONJ
fbem-15417	163	7	processing	processing	NOUN
fbem-15417	163	8	cost	cost	NOUN
fbem-15417	163	9	drivers	driver	NOUN
fbem-15417	163	10	among	among	ADP
fbem-15417	163	11	the	the	DET
fbem-15417	163	12	products	product	NOUN
fbem-15417	163	13	produced	produce	VERB
fbem-15417	163	14	by	by	ADP
fbem-15417	163	15	m	m	PROPN
fbem-15417	163	16	company	company	NOUN
fbem-15417	163	17	are	be	AUX
fbem-15417	163	18	some	some	DET
fbem-15417	163	19	tool	tool	NOUN
fbem-15417	163	20	products	product	NOUN
fbem-15417	163	21	,	,	PUNCT
fbem-15417	163	22	such	such	ADJ
fbem-15417	163	23	as	as	ADP
fbem-15417	163	24	g	g	PROPN
fbem-15417	163	25	equipment	equipment	NOUN
fbem-15417	163	26	.	.	PUNCT
fbem-15417	164	1	during	during	ADP
fbem-15417	164	2	the	the	DET
fbem-15417	164	3	processing	processing	NOUN
fbem-15417	164	4	process	process	NOUN
fbem-15417	164	5	,	,	PUNCT
fbem-15417	164	6	due	due	ADP
fbem-15417	164	7	to	to	ADP
fbem-15417	164	8	the	the	DET
fbem-15417	164	9	special	special	ADJ
fbem-15417	164	10	processing	processing	NOUN
fbem-15417	164	11	shape	shape	NOUN
fbem-15417	164	12	and	and	CCONJ
fbem-15417	164	13	high	high	ADJ
fbem-15417	164	14	number	number	NOUN
fbem-15417	164	15	of	of	ADP
fbem-15417	164	16	processing	processing	NOUN
fbem-15417	164	17	times	time	NOUN
fbem-15417	164	18	,	,	PUNCT
fbem-15417	164	19	the	the	DET
fbem-15417	164	20	machine	machine	NOUN
fbem-15417	164	21	tool	tool	NOUN
fbem-15417	164	22	will	will	AUX
fbem-15417	164	23	consume	consume	VERB
fbem-15417	164	24	more	more	ADJ
fbem-15417	164	25	tools	tool	NOUN
fbem-15417	164	26	,	,	PUNCT
fbem-15417	164	27	and	and	CCONJ
fbem-15417	164	28	the	the	DET
fbem-15417	164	29	processing	processing	NOUN
fbem-15417	164	30	tool	tool	NOUN
fbem-15417	164	31	reserves	reserve	NOUN
fbem-15417	164	32	on	on	ADP
fbem-15417	164	33	the	the	DET
fbem-15417	164	34	cutting	cut	VERB
fbem-15417	164	35	tools	tool	NOUN
fbem-15417	164	36	and	and	CCONJ
fbem-15417	164	37	other	other	ADJ
fbem-15417	164	38	production	production	NOUN
fbem-15417	164	39	equipment	equipment	NOUN
fbem-15417	164	40	are	be	AUX
fbem-15417	164	41	insufficient	insufficient	ADJ
fbem-15417	164	42	.	.	PUNCT
fbem-15417	165	1	the	the	DET
fbem-15417	165	2	rising	rise	VERB
fbem-15417	165	3	manufacturing	manufacturing	NOUN
fbem-15417	165	4	overhead	overhead	ADV
fbem-15417	165	5	and	and	CCONJ
fbem-15417	165	6	cost	cost	NOUN
fbem-15417	165	7	in	in	ADP
fbem-15417	165	8	the	the	DET
fbem-15417	165	9	production	production	NOUN
fbem-15417	165	10	process	process	NOUN
fbem-15417	165	11	are	be	AUX
fbem-15417	165	12	important	important	ADJ
fbem-15417	165	13	factors	factor	NOUN
fbem-15417	165	14	that	that	PRON
fbem-15417	165	15	should	should	AUX
fbem-15417	165	16	be	be	AUX
fbem-15417	165	17	considered	consider	VERB
fbem-15417	165	18	in	in	ADP
fbem-15417	165	19	the	the	DET
fbem-15417	165	20	cost	cost	NOUN
fbem-15417	165	21	control	control	NOUN
fbem-15417	165	22	process	process	NOUN
fbem-15417	165	23	of	of	ADP
fbem-15417	165	24	company	company	NOUN
fbem-15417	165	25	m.	m.	NOUN
fbem-15417	165	26	through	through	ADP
fbem-15417	165	27	the	the	DET
fbem-15417	165	28	operation	operation	NOUN
fbem-15417	165	29	chain	chain	NOUN
fbem-15417	165	30	analysis	analysis	NOUN
fbem-15417	165	31	of	of	ADP
fbem-15417	165	32	m	m	NOUN
fbem-15417	165	33	company	company	NOUN
fbem-15417	165	34	's	's	PART
fbem-15417	165	35	production	production	NOUN
fbem-15417	165	36	process	process	NOUN
fbem-15417	165	37	,	,	PUNCT
fbem-15417	165	38	workshop	workshop	NOUN
fbem-15417	165	39	managers	manager	NOUN
fbem-15417	165	40	should	should	AUX
fbem-15417	165	41	make	make	VERB
fbem-15417	165	42	advance	advance	NOUN
fbem-15417	165	43	statistics	statistic	NOUN
fbem-15417	165	44	on	on	ADP
fbem-15417	165	45	the	the	DET
fbem-15417	165	46	machine	machine	NOUN
fbem-15417	165	47	tools	tool	NOUN
fbem-15417	165	48	needed	need	VERB
fbem-15417	165	49	for	for	ADP
fbem-15417	165	50	parts	part	NOUN
fbem-15417	165	51	production	production	NOUN
fbem-15417	165	52	based	base	VERB
fbem-15417	165	53	on	on	ADP
fbem-15417	165	54	the	the	DET
fbem-15417	165	55	product	product	NOUN
fbem-15417	165	56	's	's	PART
fbem-15417	165	57	operation	operation	NOUN
fbem-15417	165	58	chain	chain	NOUN
fbem-15417	165	59	,	,	PUNCT
fbem-15417	165	60	and	and	CCONJ
fbem-15417	165	61	submit	submit	VERB
fbem-15417	165	62	a	a	DET
fbem-15417	165	63	tool	tool	NOUN
fbem-15417	165	64	purchase	purchase	NOUN
fbem-15417	165	65	list	list	NOUN
fbem-15417	165	66	to	to	ADP
fbem-15417	165	67	the	the	DET
fbem-15417	165	68	purchasing	purchase	VERB
fbem-15417	165	69	dep	dep	NOUN
fbem-15417	165	70	5	5	NUM
fbem-15417	165	71	.	.	PUNCT
fbem-15417	166	1	conclusions	conclusion	NOUN
fbem-15417	166	2	this	this	DET
fbem-15417	166	3	article	article	NOUN
fbem-15417	166	4	first	first	ADV
fbem-15417	166	5	explains	explain	VERB
fbem-15417	166	6	the	the	DET
fbem-15417	166	7	basic	basic	ADJ
fbem-15417	166	8	principles	principle	NOUN
fbem-15417	166	9	of	of	ADP
fbem-15417	166	10	activitybased	activitybase	VERB
fbem-15417	166	11	costing	costing	NOUN
fbem-15417	166	12	and	and	CCONJ
fbem-15417	166	13	the	the	DET
fbem-15417	166	14	steps	step	NOUN
fbem-15417	166	15	for	for	ADP
fbem-15417	166	16	cost	cost	NOUN
fbem-15417	166	17	control	control	NOUN
fbem-15417	166	18	under	under	ADP
fbem-15417	166	19	activitybased	activitybase	VERB
fbem-15417	166	20	costing	costing	NOUN
fbem-15417	166	21	.	.	PUNCT
fbem-15417	167	1	compared	compare	VERB
fbem-15417	167	2	with	with	ADP
fbem-15417	167	3	traditional	traditional	ADJ
fbem-15417	167	4	costing	costing	NOUN
fbem-15417	167	5	,	,	PUNCT
fbem-15417	167	6	activitybased	activitybase	VERB
fbem-15417	167	7	costing	cost	VERB
fbem-15417	167	8	calculates	calculate	NOUN
fbem-15417	167	9	costs	cost	VERB
fbem-15417	167	10	down	down	ADP
fbem-15417	167	11	to	to	ADP
fbem-15417	167	12	the	the	DET
fbem-15417	167	13	activity	activity	NOUN
fbem-15417	167	14	level	level	NOUN
fbem-15417	167	15	,	,	PUNCT
fbem-15417	167	16	which	which	PRON
fbem-15417	167	17	is	be	AUX
fbem-15417	167	18	more	more	ADV
fbem-15417	167	19	accurate	accurate	ADJ
fbem-15417	167	20	than	than	ADP
fbem-15417	167	21	traditional	traditional	ADJ
fbem-15417	167	22	costing	costing	NOUN
fbem-15417	167	23	.	.	PUNCT
fbem-15417	168	1	in	in	ADP
fbem-15417	168	2	the	the	DET
fbem-15417	168	3	process	process	NOUN
fbem-15417	168	4	of	of	ADP
fbem-15417	168	5	cost	cost	NOUN
fbem-15417	168	6	control	control	NOUN
fbem-15417	168	7	,	,	PUNCT
fbem-15417	168	8	activity	activity	NOUN
fbem-15417	168	9	-	-	PUNCT
fbem-15417	168	10	based	base	VERB
fbem-15417	168	11	costing	costing	NOUN
fbem-15417	168	12	can	can	AUX
fbem-15417	168	13	analyze	analyze	VERB
fbem-15417	168	14	the	the	DET
fbem-15417	168	15	cost	cost	NOUN
fbem-15417	168	16	drivers	driver	NOUN
fbem-15417	168	17	of	of	ADP
fbem-15417	168	18	each	each	DET
fbem-15417	168	19	operation	operation	NOUN
fbem-15417	168	20	and	and	CCONJ
fbem-15417	168	21	provide	provide	VERB
fbem-15417	168	22	management	management	NOUN
fbem-15417	168	23	with	with	ADP
fbem-15417	168	24	accurate	accurate	ADJ
fbem-15417	168	25	cost	cost	NOUN
fbem-15417	168	26	information	information	NOUN
fbem-15417	168	27	,	,	PUNCT
fbem-15417	168	28	so	so	SCONJ
fbem-15417	168	29	that	that	SCONJ
fbem-15417	168	30	cost	cost	NOUN
fbem-15417	168	31	control	control	NOUN
fbem-15417	168	32	is	be	AUX
fbem-15417	168	33	not	not	PART
fbem-15417	168	34	limited	limit	VERB
fbem-15417	168	35	to	to	ADP
fbem-15417	168	36	post	post	ADJ
fbem-15417	168	37	-	-	ADJ
fbem-15417	168	38	event	event	ADJ
fbem-15417	168	39	accounting	accounting	NOUN
fbem-15417	168	40	,	,	PUNCT
fbem-15417	168	41	but	but	CCONJ
fbem-15417	168	42	runs	run	VERB
fbem-15417	168	43	through	through	ADP
fbem-15417	168	44	product	product	NOUN
fbem-15417	168	45	procurement	procurement	NOUN
fbem-15417	168	46	,	,	PUNCT
fbem-15417	168	47	production	production	NOUN
fbem-15417	168	48	,	,	PUNCT
fbem-15417	168	49	assembly	assembly	NOUN
fbem-15417	168	50	,	,	PUNCT
fbem-15417	168	51	and	and	CCONJ
fbem-15417	168	52	debugging	debugging	NOUN
fbem-15417	168	53	.	.	PUNCT
fbem-15417	169	1	the	the	DET
fbem-15417	169	2	whole	whole	ADJ
fbem-15417	169	3	process	process	NOUN
fbem-15417	169	4	of	of	ADP
fbem-15417	169	5	product	product	NOUN
fbem-15417	169	6	production	production	NOUN
fbem-15417	169	7	.	.	PUNCT
fbem-15417	170	1	secondly	secondly	ADV
fbem-15417	170	2	,	,	PUNCT
fbem-15417	170	3	this	this	DET
fbem-15417	170	4	article	article	NOUN
fbem-15417	170	5	uses	use	VERB
fbem-15417	170	6	company	company	NOUN
fbem-15417	170	7	m	m	PROPN
fbem-15417	170	8	as	as	ADP
fbem-15417	170	9	a	a	DET
fbem-15417	170	10	case	case	NOUN
fbem-15417	170	11	to	to	PART
fbem-15417	170	12	analyze	analyze	VERB
fbem-15417	170	13	the	the	DET
fbem-15417	170	14	differences	difference	NOUN
fbem-15417	170	15	between	between	ADP
fbem-15417	170	16	traditional	traditional	ADJ
fbem-15417	170	17	costing	costing	NOUN
fbem-15417	170	18	and	and	CCONJ
fbem-15417	170	19	activity	activity	NOUN
fbem-15417	170	20	-	-	PUNCT
fbem-15417	170	21	based	base	VERB
fbem-15417	170	22	costing	costing	NOUN
fbem-15417	170	23	in	in	ADP
fbem-15417	170	24	the	the	DET
fbem-15417	170	25	cost	cost	NOUN
fbem-15417	170	26	accounting	accounting	NOUN
fbem-15417	170	27	and	and	CCONJ
fbem-15417	170	28	cost	cost	NOUN
fbem-15417	170	29	control	control	NOUN
fbem-15417	170	30	processes	process	NOUN
fbem-15417	170	31	.	.	PUNCT
fbem-15417	171	1	finally	finally	ADV
fbem-15417	171	2	,	,	PUNCT
fbem-15417	171	3	by	by	ADP
fbem-15417	171	4	using	use	VERB
fbem-15417	171	5	activity	activity	NOUN
fbem-15417	171	6	-	-	PUNCT
fbem-15417	171	7	based	base	VERB
fbem-15417	171	8	costing	costing	NOUN
fbem-15417	171	9	to	to	PART
fbem-15417	171	10	analyze	analyze	VERB
fbem-15417	171	11	the	the	DET
fbem-15417	171	12	entire	entire	ADJ
fbem-15417	171	13	production	production	NOUN
fbem-15417	171	14	process	process	NOUN
fbem-15417	171	15	of	of	ADP
fbem-15417	171	16	company	company	NOUN
fbem-15417	171	17	m	m	PROPN
fbem-15417	171	18	,	,	PUNCT
fbem-15417	171	19	cost	cost	NOUN
fbem-15417	171	20	control	control	NOUN
fbem-15417	171	21	suggestions	suggestion	NOUN
fbem-15417	171	22	for	for	ADP
fbem-15417	171	23	company	company	NOUN
fbem-15417	171	24	m	m	VERB
fbem-15417	171	25	are	be	AUX
fbem-15417	171	26	given	give	VERB
fbem-15417	171	27	,	,	PUNCT
fbem-15417	171	28	so	so	SCONJ
fbem-15417	171	29	that	that	SCONJ
fbem-15417	171	30	the	the	DET
fbem-15417	171	31	problems	problem	NOUN
fbem-15417	171	32	existing	exist	VERB
fbem-15417	171	33	in	in	ADP
fbem-15417	171	34	the	the	DET
fbem-15417	171	35	procurement	procurement	NOUN
fbem-15417	171	36	process	process	NOUN
fbem-15417	171	37	and	and	CCONJ
fbem-15417	171	38	production	production	NOUN
fbem-15417	171	39	process	process	NOUN
fbem-15417	171	40	of	of	ADP
fbem-15417	171	41	company	company	NOUN
fbem-15417	171	42	m	m	VERB
fbem-15417	171	43	can	can	AUX
fbem-15417	171	44	be	be	AUX
fbem-15417	171	45	solved	solve	VERB
fbem-15417	171	46	.	.	PUNCT
fbem-15417	172	1	references	reference	NOUN
fbem-15417	172	2	[	[	X
fbem-15417	172	3	1	1	NUM
fbem-15417	172	4	]	]	PUNCT
fbem-15417	172	5	shank	shank	PROPN
fbem-15417	172	6	j	j	PROPN
fbem-15417	172	7	k	k	PROPN
fbem-15417	172	8	,	,	PUNCT
fbem-15417	172	9	govindarajan	govindarajan	NOUN
fbem-15417	172	10	v.	v.	ADP
fbem-15417	172	11	strategic	strategic	ADJ
fbem-15417	172	12	cost	cost	NOUN
fbem-15417	172	13	management	management	NOUN
fbem-15417	172	14	:	:	PUNCT
fbem-15417	172	15	the	the	DET
fbem-15417	172	16	value	value	NOUN
fbem-15417	172	17	chain	chain	NOUN
fbem-15417	172	18	perspective[j	perspective[j	PROPN
fbem-15417	172	19	]	]	PUNCT
fbem-15417	172	20	.	.	PUNCT
fbem-15417	173	1	journal	journal	PROPN
fbem-15417	173	2	of	of	ADP
fbem-15417	173	3	management	management	NOUN
fbem-15417	173	4	accounting	accounting	NOUN
fbem-15417	173	5	research	research	NOUN
fbem-15417	173	6	,	,	PUNCT
fbem-15417	173	7	1992,4	1992,4	NUM
fbem-15417	173	8	:	:	PUNCT
fbem-15417	173	9	179	179	NUM
fbem-15417	173	10	-	-	SYM
fbem-15417	173	11	197	197	NUM
fbem-15417	173	12	.	.	PUNCT
fbem-15417	174	1	[	[	X
fbem-15417	174	2	2	2	NUM
fbem-15417	174	3	]	]	PUNCT
fbem-15417	174	4	rayport	rayport	NOUN
fbem-15417	174	5	j	j	PROPN
fbem-15417	174	6	f	f	PROPN
fbem-15417	174	7	,	,	PUNCT
fbem-15417	174	8	sviokla	sviokla	VERB
fbem-15417	174	9	j	j	PROPN
fbem-15417	174	10	j.	j.	PROPN
fbem-15417	174	11	exploiting	exploit	VERB
fbem-15417	174	12	the	the	DET
fbem-15417	174	13	virtual	virtual	ADJ
fbem-15417	174	14	value	value	NOUN
fbem-15417	174	15	chain[j	chain[j	PROPN
fbem-15417	174	16	]	]	PUNCT
fbem-15417	174	17	.	.	PUNCT
fbem-15417	175	1	1999	1999	NUM
fbem-15417	175	2	.	.	PUNCT
fbem-15417	176	1	[	[	X
fbem-15417	176	2	3	3	NUM
fbem-15417	176	3	]	]	X
fbem-15417	176	4	david	david	PROPN
fbem-15417	176	5	,	,	PUNCT
fbem-15417	176	6	walters	walters	PROPN
fbem-15417	176	7	,	,	PUNCT
fbem-15417	176	8	geoff	geoff	PROPN
fbem-15417	176	9	,	,	PUNCT
fbem-15417	176	10	et	et	PROPN
fbem-15417	176	11	al	al	PROPN
fbem-15417	176	12	.	.	PUNCT
fbem-15417	176	13	implementing	implement	VERB
fbem-15417	176	14	value	value	NOUN
fbem-15417	176	15	strategy	strategy	NOUN
fbem-15417	176	16	through	through	ADP
fbem-15417	176	17	the	the	DET
fbem-15417	176	18	value	value	NOUN
fbem-15417	176	19	chain[j	chain[j	PROPN
fbem-15417	176	20	]	]	PUNCT
fbem-15417	176	21	.	.	PUNCT
fbem-15417	177	1	management	management	NOUN
fbem-15417	177	2	decision	decision	NOUN
fbem-15417	177	3	,	,	PUNCT
fbem-15417	177	4	2000,38(3	2000,38(3	NUM
fbem-15417	177	5	):	):	PUNCT
fbem-15417	177	6	160	160	NUM
fbem-15417	177	7	-	-	SYM
fbem-15417	177	8	178	178	NUM
fbem-15417	177	9	.	.	PUNCT
fbem-15417	178	1	[	[	X
fbem-15417	178	2	4	4	NUM
fbem-15417	178	3	]	]	X
fbem-15417	178	4	cooper	cooper	PROPN
fbem-15417	178	5	r	r	PROPN
fbem-15417	178	6	,	,	PUNCT
fbem-15417	178	7	kaplan	kaplan	PROPN
fbem-15417	178	8	r	r	PROPN
fbem-15417	178	9	s.	s.	PROPN
fbem-15417	178	10	measure	measure	PROPN
fbem-15417	178	11	costs	cost	NOUN
fbem-15417	178	12	right	right	ADJ
fbem-15417	178	13	:	:	PUNCT
fbem-15417	178	14	make	make	VERB
fbem-15417	178	15	the	the	DET
fbem-15417	178	16	right	right	ADJ
fbem-15417	178	17	decisions[j	decisions[j	PROPN
fbem-15417	178	18	]	]	PUNCT
fbem-15417	178	19	.	.	PUNCT
fbem-15417	179	1	harvard	harvard	PROPN
fbem-15417	179	2	business	business	PROPN
fbem-15417	179	3	review	review	PROPN
fbem-15417	179	4	,	,	PUNCT
fbem-15417	179	5	1988,66(5	1988,66(5	NUM
fbem-15417	179	6	):	):	PUNCT
fbem-15417	179	7	96113	96113	NUM
fbem-15417	179	8	.	.	PUNCT