id	sid	tid	token	lemma	pos
fbem-4174	1	1	frontiers	frontier	NOUN
fbem-4174	1	2	in	in	ADP
fbem-4174	1	3	business	business	NOUN
fbem-4174	1	4	,	,	PUNCT
fbem-4174	1	5	economics	economic	NOUN
fbem-4174	1	6	and	and	CCONJ
fbem-4174	1	7	management	management	NOUN
fbem-4174	1	8	issn	issn	PROPN
fbem-4174	1	9	:	:	PUNCT
fbem-4174	1	10	2766	2766	NUM
fbem-4174	1	11	-	-	PUNCT
fbem-4174	1	12	824x	824x	NUM
fbem-4174	1	13	|	|	ADJ
fbem-4174	1	14	vol	vol	NOUN
fbem-4174	1	15	.	.	PUNCT
fbem-4174	2	1	7	7	NUM
fbem-4174	2	2	,	,	PUNCT
fbem-4174	2	3	no	no	INTJ
fbem-4174	2	4	.	.	NOUN
fbem-4174	2	5	1	1	NUM
fbem-4174	2	6	,	,	PUNCT
fbem-4174	2	7	2023	2023	NUM
fbem-4174	2	8	232	232	NUM
fbem-4174	2	9	linear	linear	ADJ
fbem-4174	2	10	algebra	algebra	NOUN
fbem-4174	2	11	and	and	CCONJ
fbem-4174	2	12	calculation	calculation	NOUN
fbem-4174	2	13	of	of	ADP
fbem-4174	2	14	the	the	DET
fbem-4174	2	15	margin	margin	NOUN
fbem-4174	2	16	rate	rate	NOUN
fbem-4174	2	17	of	of	ADP
fbem-4174	2	18	product	product	NOUN
fbem-4174	2	19	safety	safety	NOUN
fbem-4174	2	20	ruolin	ruolin	ADJ
fbem-4174	2	21	li1	li1	NOUN
fbem-4174	2	22	,	,	PUNCT
fbem-4174	2	23	*	*	PROPN
fbem-4174	2	24	1international	1international	NUM
fbem-4174	2	25	department	department	NOUN
fbem-4174	2	26	,	,	PUNCT
fbem-4174	2	27	guangdong	guangdong	PROPN
fbem-4174	2	28	country	country	PROPN
fbem-4174	2	29	garden	garden	PROPN
fbem-4174	2	30	school	school	PROPN
fbem-4174	2	31	,	,	PUNCT
fbem-4174	2	32	foshan	foshan	PROPN
fbem-4174	2	33	,	,	PUNCT
fbem-4174	2	34	528300	528300	NUM
fbem-4174	2	35	,	,	PUNCT
fbem-4174	2	36	china	china	PROPN
fbem-4174	2	37	*	*	PUNCT
fbem-4174	2	38	corresponding	correspond	VERB
fbem-4174	2	39	author	author	NOUN
fbem-4174	2	40	’s	’s	PART
fbem-4174	2	41	e	e	NOUN
fbem-4174	2	42	-	-	NOUN
fbem-4174	2	43	mail	mail	NOUN
fbem-4174	2	44	:	:	PUNCT
fbem-4174	3	1	proposalwewq@sina.com	proposalwewq@sina.com	X
fbem-4174	3	2	abstract	abstract	NOUN
fbem-4174	3	3	:	:	PUNCT
fbem-4174	3	4	based	base	VERB
fbem-4174	3	5	on	on	ADP
fbem-4174	3	6	the	the	DET
fbem-4174	3	7	existing	exist	VERB
fbem-4174	3	8	scholars	scholar	NOUN
fbem-4174	3	9	'	'	PART
fbem-4174	3	10	theoretical	theoretical	ADJ
fbem-4174	3	11	researches	research	NOUN
fbem-4174	3	12	on	on	ADP
fbem-4174	3	13	the	the	DET
fbem-4174	3	14	traditional	traditional	ADJ
fbem-4174	3	15	cost	cost	NOUN
fbem-4174	3	16	-	-	PUNCT
fbem-4174	3	17	volume	volume	NOUN
fbem-4174	3	18	-	-	PUNCT
fbem-4174	3	19	profit	profit	NOUN
fbem-4174	3	20	analysis	analysis	NOUN
fbem-4174	3	21	and	and	CCONJ
fbem-4174	3	22	theory	theory	NOUN
fbem-4174	3	23	of	of	ADP
fbem-4174	3	24	activity	activity	NOUN
fbem-4174	3	25	-	-	PUNCT
fbem-4174	3	26	based	base	VERB
fbem-4174	3	27	costing	costing	NOUN
fbem-4174	3	28	,	,	PUNCT
fbem-4174	3	29	this	this	DET
fbem-4174	3	30	paper	paper	NOUN
fbem-4174	3	31	introduces	introduce	VERB
fbem-4174	3	32	the	the	DET
fbem-4174	3	33	activity	activity	NOUN
fbem-4174	3	34	-	-	PUNCT
fbem-4174	3	35	based	base	VERB
fbem-4174	3	36	cost	cost	NOUN
fbem-4174	3	37	-	-	PUNCT
fbem-4174	3	38	volume	volume	NOUN
fbem-4174	3	39	-	-	PUNCT
fbem-4174	3	40	profit	profit	NOUN
fbem-4174	3	41	analysis	analysis	NOUN
fbem-4174	3	42	into	into	ADP
fbem-4174	3	43	the	the	DET
fbem-4174	3	44	actual	actual	ADJ
fbem-4174	3	45	cases	case	NOUN
fbem-4174	3	46	,	,	PUNCT
fbem-4174	3	47	redivides	redivide	VERB
fbem-4174	3	48	the	the	DET
fbem-4174	3	49	cost	cost	NOUN
fbem-4174	3	50	of	of	ADP
fbem-4174	3	51	m	m	PROPN
fbem-4174	3	52	company	company	NOUN
fbem-4174	3	53	on	on	ADP
fbem-4174	3	54	the	the	DET
fbem-4174	3	55	basis	basis	NOUN
fbem-4174	3	56	of	of	ADP
fbem-4174	3	57	theory	theory	NOUN
fbem-4174	3	58	of	of	ADP
fbem-4174	3	59	activity	activity	NOUN
fbem-4174	3	60	-	-	PUNCT
fbem-4174	3	61	based	base	VERB
fbem-4174	3	62	costing	costing	NOUN
fbem-4174	3	63	,	,	PUNCT
fbem-4174	3	64	and	and	CCONJ
fbem-4174	3	65	analyzes	analyze	VERB
fbem-4174	3	66	the	the	DET
fbem-4174	3	67	break	break	NOUN
fbem-4174	3	68	-	-	PUNCT
fbem-4174	3	69	even	even	ADV
fbem-4174	3	70	point	point	NOUN
fbem-4174	3	71	and	and	CCONJ
fbem-4174	3	72	sensitivity	sensitivity	NOUN
fbem-4174	3	73	coefficient	coefficient	NOUN
fbem-4174	3	74	of	of	ADP
fbem-4174	3	75	the	the	DET
fbem-4174	3	76	redivided	redivide	VERB
fbem-4174	3	77	cost	cost	NOUN
fbem-4174	3	78	.	.	PUNCT
fbem-4174	4	1	moreover	moreover	ADV
fbem-4174	4	2	,	,	PUNCT
fbem-4174	4	3	the	the	DET
fbem-4174	4	4	results	result	NOUN
fbem-4174	4	5	of	of	ADP
fbem-4174	4	6	the	the	DET
fbem-4174	4	7	traditional	traditional	ADJ
fbem-4174	4	8	cost	cost	NOUN
fbem-4174	4	9	-	-	PUNCT
fbem-4174	4	10	volume	volume	NOUN
fbem-4174	4	11	-	-	PUNCT
fbem-4174	4	12	profit	profit	NOUN
fbem-4174	4	13	analysis	analysis	NOUN
fbem-4174	4	14	are	be	AUX
fbem-4174	4	15	compared	compare	VERB
fbem-4174	4	16	with	with	ADP
fbem-4174	4	17	the	the	DET
fbem-4174	4	18	results	result	NOUN
fbem-4174	4	19	of	of	ADP
fbem-4174	4	20	the	the	DET
fbem-4174	4	21	activity	activity	NOUN
fbem-4174	4	22	-	-	PUNCT
fbem-4174	4	23	based	base	VERB
fbem-4174	4	24	cost	cost	NOUN
fbem-4174	4	25	-	-	PUNCT
fbem-4174	4	26	volume	volume	NOUN
fbem-4174	4	27	-	-	PUNCT
fbem-4174	4	28	profit	profit	NOUN
fbem-4174	4	29	analysis	analysis	NOUN
fbem-4174	4	30	,	,	PUNCT
fbem-4174	4	31	in	in	ADP
fbem-4174	4	32	aid	aid	NOUN
fbem-4174	4	33	of	of	ADP
fbem-4174	4	34	helping	help	VERB
fbem-4174	4	35	m	m	PROPN
fbem-4174	4	36	company	company	NOUN
fbem-4174	4	37	find	find	VERB
fbem-4174	4	38	the	the	DET
fbem-4174	4	39	most	most	ADV
fbem-4174	4	40	critical	critical	ADJ
fbem-4174	4	41	points	point	NOUN
fbem-4174	4	42	that	that	PRON
fbem-4174	4	43	really	really	ADV
fbem-4174	4	44	affect	affect	VERB
fbem-4174	4	45	the	the	DET
fbem-4174	4	46	profit	profit	NOUN
fbem-4174	4	47	of	of	ADP
fbem-4174	4	48	the	the	DET
fbem-4174	4	49	enterprise	enterprise	NOUN
fbem-4174	4	50	and	and	CCONJ
fbem-4174	4	51	find	find	VERB
fbem-4174	4	52	the	the	DET
fbem-4174	4	53	profitability	profitability	NOUN
fbem-4174	4	54	of	of	ADP
fbem-4174	4	55	each	each	DET
fbem-4174	4	56	product	product	NOUN
fbem-4174	4	57	.	.	PUNCT
fbem-4174	5	1	furthermore	furthermore	ADV
fbem-4174	5	2	,	,	PUNCT
fbem-4174	5	3	combined	combine	VERB
fbem-4174	5	4	with	with	ADP
fbem-4174	5	5	the	the	DET
fbem-4174	5	6	actual	actual	ADJ
fbem-4174	5	7	situation	situation	NOUN
fbem-4174	5	8	of	of	ADP
fbem-4174	5	9	m	m	PROPN
fbem-4174	5	10	company	company	NOUN
fbem-4174	5	11	,	,	PUNCT
fbem-4174	5	12	this	this	DET
fbem-4174	5	13	paper	paper	NOUN
fbem-4174	5	14	puts	put	VERB
fbem-4174	5	15	forward	forward	ADV
fbem-4174	5	16	the	the	DET
fbem-4174	5	17	corresponding	correspond	VERB
fbem-4174	5	18	cost	cost	NOUN
fbem-4174	5	19	control	control	NOUN
fbem-4174	5	20	countermeasures	countermeasure	NOUN
fbem-4174	5	21	,	,	PUNCT
fbem-4174	5	22	and	and	CCONJ
fbem-4174	5	23	draws	draw	VERB
fbem-4174	5	24	the	the	DET
fbem-4174	5	25	conclusion	conclusion	NOUN
fbem-4174	5	26	that	that	SCONJ
fbem-4174	5	27	the	the	DET
fbem-4174	5	28	work	work	NOUN
fbem-4174	5	29	-	-	PUNCT
fbem-4174	5	30	based	base	VERB
fbem-4174	5	31	cost	cost	NOUN
fbem-4174	5	32	-	-	PUNCT
fbem-4174	5	33	volume	volume	NOUN
fbem-4174	5	34	profit	profit	NOUN
fbem-4174	5	35	analysis	analysis	NOUN
fbem-4174	5	36	is	be	AUX
fbem-4174	5	37	more	more	ADV
fbem-4174	5	38	suitable	suitable	ADJ
fbem-4174	5	39	for	for	ADP
fbem-4174	5	40	the	the	DET
fbem-4174	5	41	current	current	ADJ
fbem-4174	5	42	production	production	NOUN
fbem-4174	5	43	of	of	ADP
fbem-4174	5	44	the	the	DET
fbem-4174	5	45	enterprise	enterprise	NOUN
fbem-4174	5	46	,	,	PUNCT
fbem-4174	5	47	which	which	PRON
fbem-4174	5	48	also	also	ADV
fbem-4174	5	49	provides	provide	VERB
fbem-4174	5	50	certain	certain	ADJ
fbem-4174	5	51	reference	reference	NOUN
fbem-4174	5	52	value	value	NOUN
fbem-4174	5	53	for	for	ADP
fbem-4174	5	54	other	other	ADJ
fbem-4174	5	55	similar	similar	ADJ
fbem-4174	5	56	furniture	furniture	NOUN
fbem-4174	5	57	manufacturing	manufacturing	NOUN
fbem-4174	5	58	enterprises	enterprise	NOUN
fbem-4174	5	59	.	.	PUNCT
fbem-4174	6	1	keywords	keyword	NOUN
fbem-4174	6	2	:	:	PUNCT
fbem-4174	6	3	cost	cost	NOUN
fbem-4174	6	4	-	-	PUNCT
fbem-4174	6	5	volume	volume	NOUN
fbem-4174	6	6	-	-	PUNCT
fbem-4174	6	7	profit	profit	NOUN
fbem-4174	6	8	analysis	analysis	NOUN
fbem-4174	6	9	,	,	PUNCT
fbem-4174	6	10	theory	theory	NOUN
fbem-4174	6	11	of	of	ADP
fbem-4174	6	12	activity	activity	NOUN
fbem-4174	6	13	-	-	PUNCT
fbem-4174	6	14	based	base	VERB
fbem-4174	6	15	costing	costing	NOUN
fbem-4174	6	16	,	,	PUNCT
fbem-4174	6	17	furniture	furniture	NOUN
fbem-4174	6	18	enterprises	enterprise	NOUN
fbem-4174	6	19	,	,	PUNCT
fbem-4174	6	20	cost	cost	NOUN
fbem-4174	6	21	control	control	NOUN
fbem-4174	6	22	.	.	PUNCT
fbem-4174	7	1	1	1	X
fbem-4174	7	2	.	.	X
fbem-4174	7	3	introduction	introduction	NOUN
fbem-4174	7	4	currently	currently	ADV
fbem-4174	7	5	,	,	PUNCT
fbem-4174	7	6	as	as	SCONJ
fbem-4174	7	7	the	the	DET
fbem-4174	7	8	competition	competition	NOUN
fbem-4174	7	9	intensifies	intensifie	NOUN
fbem-4174	7	10	and	and	CCONJ
fbem-4174	7	11	the	the	DET
fbem-4174	7	12	production	production	NOUN
fbem-4174	7	13	of	of	ADP
fbem-4174	7	14	enterprises	enterprise	NOUN
fbem-4174	7	15	requires	require	VERB
fbem-4174	7	16	transformation	transformation	NOUN
fbem-4174	7	17	,	,	PUNCT
fbem-4174	7	18	furniture	furniture	NOUN
fbem-4174	7	19	manufacturing	manufacturing	NOUN
fbem-4174	7	20	enterprises	enterprise	NOUN
fbem-4174	7	21	not	not	PART
fbem-4174	7	22	only	only	ADV
fbem-4174	7	23	usher	usher	PROPN
fbem-4174	7	24	in	in	ADP
fbem-4174	7	25	unprecedented	unprecedented	ADJ
fbem-4174	7	26	opportunities	opportunity	NOUN
fbem-4174	7	27	,	,	PUNCT
fbem-4174	7	28	but	but	CCONJ
fbem-4174	7	29	also	also	ADV
fbem-4174	7	30	face	face	VERB
fbem-4174	7	31	more	more	ADV
fbem-4174	7	32	severe	severe	ADJ
fbem-4174	7	33	challenges	challenge	NOUN
fbem-4174	7	34	.	.	PUNCT
fbem-4174	8	1	cost	cost	NOUN
fbem-4174	8	2	,	,	PUNCT
fbem-4174	8	3	as	as	ADP
fbem-4174	8	4	the	the	DET
fbem-4174	8	5	lifeblood	lifeblood	NOUN
fbem-4174	8	6	of	of	ADP
fbem-4174	8	7	enterprises	enterprise	NOUN
fbem-4174	8	8	,	,	PUNCT
fbem-4174	8	9	is	be	AUX
fbem-4174	8	10	an	an	DET
fbem-4174	8	11	important	important	ADJ
fbem-4174	8	12	factor	factor	NOUN
fbem-4174	8	13	for	for	SCONJ
fbem-4174	8	14	enterprises	enterprise	NOUN
fbem-4174	8	15	to	to	PART
fbem-4174	8	16	increase	increase	VERB
fbem-4174	8	17	their	their	PRON
fbem-4174	8	18	competitiveness	competitiveness	NOUN
fbem-4174	8	19	and	and	CCONJ
fbem-4174	8	20	obtain	obtain	VERB
fbem-4174	8	21	high	high	ADJ
fbem-4174	8	22	profits	profit	NOUN
fbem-4174	8	23	.	.	PUNCT
fbem-4174	9	1	adopting	adopt	VERB
fbem-4174	9	2	the	the	DET
fbem-4174	9	3	cost	cost	NOUN
fbem-4174	9	4	analysis	analysis	NOUN
fbem-4174	9	5	method	method	NOUN
fbem-4174	9	6	in	in	ADP
fbem-4174	9	7	line	line	NOUN
fbem-4174	9	8	with	with	ADP
fbem-4174	9	9	the	the	DET
fbem-4174	9	10	actual	actual	ADJ
fbem-4174	9	11	situation	situation	NOUN
fbem-4174	9	12	of	of	ADP
fbem-4174	9	13	the	the	DET
fbem-4174	9	14	enterprise	enterprise	NOUN
fbem-4174	9	15	,	,	PUNCT
fbem-4174	9	16	the	the	DET
fbem-4174	9	17	enterprise	enterprise	NOUN
fbem-4174	9	18	can	can	AUX
fbem-4174	9	19	find	find	VERB
fbem-4174	9	20	the	the	DET
fbem-4174	9	21	shortcomings	shortcoming	NOUN
fbem-4174	9	22	of	of	ADP
fbem-4174	9	23	the	the	DET
fbem-4174	9	24	current	current	ADJ
fbem-4174	9	25	cost	cost	NOUN
fbem-4174	9	26	and	and	CCONJ
fbem-4174	9	27	the	the	DET
fbem-4174	9	28	aspects	aspect	NOUN
fbem-4174	9	29	that	that	PRON
fbem-4174	9	30	need	need	VERB
fbem-4174	9	31	to	to	PART
fbem-4174	9	32	be	be	AUX
fbem-4174	9	33	improved	improve	VERB
fbem-4174	9	34	.	.	PUNCT
fbem-4174	10	1	for	for	ADP
fbem-4174	10	2	wooden	wooden	ADJ
fbem-4174	10	3	furniture	furniture	NOUN
fbem-4174	10	4	manufacturing	manufacturing	NOUN
fbem-4174	10	5	enterprises	enterprise	NOUN
fbem-4174	10	6	,	,	PUNCT
fbem-4174	10	7	they	they	PRON
fbem-4174	10	8	have	have	AUX
fbem-4174	10	9	always	always	ADV
fbem-4174	10	10	adopted	adopt	VERB
fbem-4174	10	11	the	the	DET
fbem-4174	10	12	business	business	NOUN
fbem-4174	10	13	strategy	strategy	NOUN
fbem-4174	10	14	of	of	ADP
fbem-4174	10	15	small	small	ADJ
fbem-4174	10	16	profits	profit	NOUN
fbem-4174	10	17	and	and	CCONJ
fbem-4174	10	18	quick	quick	ADJ
fbem-4174	10	19	turnover	turnover	NOUN
fbem-4174	10	20	,	,	PUNCT
fbem-4174	10	21	but	but	CCONJ
fbem-4174	10	22	the	the	DET
fbem-4174	10	23	cost	cost	NOUN
fbem-4174	10	24	of	of	ADP
fbem-4174	10	25	high	high	ADJ
fbem-4174	10	26	material	material	NOUN
fbem-4174	10	27	,	,	PUNCT
fbem-4174	10	28	production	production	NOUN
fbem-4174	10	29	and	and	CCONJ
fbem-4174	10	30	transportation	transportation	NOUN
fbem-4174	10	31	causes	cause	VERB
fbem-4174	10	32	high	high	ADJ
fbem-4174	10	33	total	total	ADJ
fbem-4174	10	34	cost	cost	NOUN
fbem-4174	10	35	for	for	ADP
fbem-4174	10	36	the	the	DET
fbem-4174	10	37	enterprises	enterprise	NOUN
fbem-4174	10	38	.	.	PUNCT
fbem-4174	11	1	therefore	therefore	ADV
fbem-4174	11	2	,	,	PUNCT
fbem-4174	11	3	it	it	PRON
fbem-4174	11	4	is	be	AUX
fbem-4174	11	5	urgent	urgent	ADJ
fbem-4174	11	6	to	to	PART
fbem-4174	11	7	reduce	reduce	VERB
fbem-4174	11	8	the	the	DET
fbem-4174	11	9	cost	cost	NOUN
fbem-4174	11	10	for	for	ADP
fbem-4174	11	11	them	they	PRON
fbem-4174	11	12	.	.	PUNCT
fbem-4174	12	1	2	2	X
fbem-4174	12	2	.	.	X
fbem-4174	12	3	literature	literature	NOUN
fbem-4174	12	4	review	review	VERB
fbem-4174	12	5	the	the	DET
fbem-4174	12	6	theoretical	theoretical	ADJ
fbem-4174	12	7	research	research	NOUN
fbem-4174	12	8	of	of	ADP
fbem-4174	12	9	cost	cost	NOUN
fbem-4174	12	10	-	-	PUNCT
fbem-4174	12	11	volume	volume	NOUN
fbem-4174	12	12	-	-	PUNCT
fbem-4174	12	13	profit	profit	NOUN
fbem-4174	12	14	analysis	analysis	NOUN
fbem-4174	12	15	has	have	AUX
fbem-4174	12	16	been	be	AUX
fbem-4174	12	17	developed	develop	VERB
fbem-4174	12	18	in	in	ADP
fbem-4174	12	19	foreign	foreign	ADJ
fbem-4174	12	20	countries	country	NOUN
fbem-4174	12	21	for	for	ADP
fbem-4174	12	22	hundreds	hundred	NOUN
fbem-4174	12	23	of	of	ADP
fbem-4174	12	24	years	year	NOUN
fbem-4174	12	25	.	.	PUNCT
fbem-4174	13	1	during	during	ADP
fbem-4174	13	2	this	this	DET
fbem-4174	13	3	period	period	NOUN
fbem-4174	13	4	,	,	PUNCT
fbem-4174	13	5	foreign	foreign	ADJ
fbem-4174	13	6	scholars	scholar	NOUN
fbem-4174	13	7	have	have	AUX
fbem-4174	13	8	completed	complete	VERB
fbem-4174	13	9	the	the	DET
fbem-4174	13	10	basic	basic	ADJ
fbem-4174	13	11	concept	concept	NOUN
fbem-4174	13	12	,	,	PUNCT
fbem-4174	13	13	graphic	graphic	ADJ
fbem-4174	13	14	expression	expression	NOUN
fbem-4174	13	15	,	,	PUNCT
fbem-4174	13	16	profit	profit	NOUN
fbem-4174	13	17	and	and	CCONJ
fbem-4174	13	18	loss	loss	NOUN
fbem-4174	13	19	model	model	NOUN
fbem-4174	13	20	research	research	NOUN
fbem-4174	13	21	,	,	PUNCT
fbem-4174	13	22	as	as	ADV
fbem-4174	13	23	well	well	ADV
fbem-4174	13	24	as	as	ADP
fbem-4174	13	25	the	the	DET
fbem-4174	13	26	restriction	restriction	NOUN
fbem-4174	13	27	conditions	condition	NOUN
fbem-4174	13	28	and	and	CCONJ
fbem-4174	13	29	break	break	NOUN
fbem-4174	13	30	-	-	PUNCT
fbem-4174	13	31	even	even	ADV
fbem-4174	13	32	point	point	VERB
fbem-4174	13	33	research	research	NOUN
fbem-4174	13	34	of	of	ADP
fbem-4174	13	35	cost	cost	NOUN
fbem-4174	13	36	-	-	PUNCT
fbem-4174	13	37	volume	volume	NOUN
fbem-4174	13	38	-	-	PUNCT
fbem-4174	13	39	profit	profit	NOUN
fbem-4174	13	40	analysis	analysis	NOUN
fbem-4174	13	41	.	.	PUNCT
fbem-4174	14	1	dionysius	dionysius	PROPN
fbem-4174	14	2	landner	landner	PROPN
fbem-4174	14	3	put	put	VERB
fbem-4174	14	4	forward	forward	ADV
fbem-4174	14	5	the	the	DET
fbem-4174	14	6	idea	idea	NOUN
fbem-4174	14	7	of	of	ADP
fbem-4174	14	8	cost	cost	NOUN
fbem-4174	14	9	-	-	PUNCT
fbem-4174	14	10	volume	volume	NOUN
fbem-4174	14	11	-	-	PUNCT
fbem-4174	14	12	profit	profit	NOUN
fbem-4174	14	13	analysis	analysis	NOUN
fbem-4174	14	14	.	.	PUNCT
fbem-4174	15	1	later	later	ADV
fbem-4174	15	2	,	,	PUNCT
fbem-4174	15	3	johann	johann	PROPN
fbem-4174	15	4	friendrich	friendrich	PROPN
fbem-4174	15	5	schar	schar	PROPN
fbem-4174	15	6	discovered	discover	VERB
fbem-4174	15	7	and	and	CCONJ
fbem-4174	15	8	proposed	propose	VERB
fbem-4174	15	9	the	the	DET
fbem-4174	15	10	calculation	calculation	NOUN
fbem-4174	15	11	method	method	NOUN
fbem-4174	15	12	of	of	ADP
fbem-4174	15	13	break	break	NOUN
fbem-4174	15	14	-	-	PUNCT
fbem-4174	15	15	even	even	ADV
fbem-4174	15	16	point	point	NOUN
fbem-4174	15	17	,	,	PUNCT
fbem-4174	15	18	and	and	CCONJ
fbem-4174	15	19	further	far	ADV
fbem-4174	15	20	explained	explain	VERB
fbem-4174	15	21	the	the	DET
fbem-4174	15	22	formula	formula	NOUN
fbem-4174	15	23	through	through	ADP
fbem-4174	15	24	cases	case	NOUN
fbem-4174	15	25	.	.	PUNCT
fbem-4174	16	1	after	after	SCONJ
fbem-4174	16	2	the	the	DET
fbem-4174	16	3	formula	formula	NOUN
fbem-4174	16	4	and	and	CCONJ
fbem-4174	16	5	calculation	calculation	NOUN
fbem-4174	16	6	method	method	NOUN
fbem-4174	16	7	of	of	ADP
fbem-4174	16	8	the	the	DET
fbem-4174	16	9	break	break	NOUN
fbem-4174	16	10	-	-	PUNCT
fbem-4174	16	11	even	even	ADV
fbem-4174	16	12	were	be	AUX
fbem-4174	16	13	put	put	VERB
fbem-4174	16	14	forward	forward	ADV
fbem-4174	16	15	,	,	PUNCT
fbem-4174	16	16	scholars	scholar	NOUN
fbem-4174	16	17	began	begin	VERB
fbem-4174	16	18	to	to	PART
fbem-4174	16	19	study	study	VERB
fbem-4174	16	20	the	the	DET
fbem-4174	16	21	relationship	relationship	NOUN
fbem-4174	16	22	between	between	ADP
fbem-4174	16	23	cost	cost	NOUN
fbem-4174	16	24	and	and	CCONJ
fbem-4174	16	25	profit	profit	NOUN
fbem-4174	16	26	on	on	ADP
fbem-4174	16	27	this	this	DET
fbem-4174	16	28	basis	basis	NOUN
fbem-4174	16	29	.	.	PUNCT
fbem-4174	17	1	as	as	SCONJ
fbem-4174	17	2	the	the	DET
fbem-4174	17	3	cost	cost	NOUN
fbem-4174	17	4	-	-	PUNCT
fbem-4174	17	5	volume	volume	NOUN
fbem-4174	17	6	-	-	PUNCT
fbem-4174	17	7	profit	profit	NOUN
fbem-4174	17	8	analysis	analysis	NOUN
fbem-4174	17	9	model	model	NOUN
fbem-4174	17	10	was	be	AUX
fbem-4174	17	11	gradually	gradually	ADV
fbem-4174	17	12	known	know	VERB
fbem-4174	17	13	by	by	ADP
fbem-4174	17	14	scholars	scholar	NOUN
fbem-4174	17	15	abroad	abroad	ADV
fbem-4174	17	16	,	,	PUNCT
fbem-4174	17	17	quantities	quantity	NOUN
fbem-4174	17	18	of	of	ADP
fbem-4174	17	19	scholars	scholar	NOUN
fbem-4174	17	20	have	have	AUX
fbem-4174	17	21	conducted	conduct	VERB
fbem-4174	17	22	further	further	ADJ
fbem-4174	17	23	research	research	NOUN
fbem-4174	17	24	on	on	ADP
fbem-4174	17	25	the	the	DET
fbem-4174	17	26	volume	volume	NOUN
fbem-4174	17	27	-	-	PUNCT
fbem-4174	17	28	profit	profit	NOUN
fbem-4174	17	29	analysis	analysis	NOUN
fbem-4174	17	30	model	model	NOUN
fbem-4174	17	31	from	from	ADP
fbem-4174	17	32	the	the	DET
fbem-4174	17	33	perspective	perspective	NOUN
fbem-4174	17	34	of	of	ADP
fbem-4174	17	35	the	the	DET
fbem-4174	17	36	limiting	limit	VERB
fbem-4174	17	37	factors	factor	NOUN
fbem-4174	17	38	of	of	ADP
fbem-4174	17	39	costvolume	costvolume	NOUN
fbem-4174	17	40	-	-	PUNCT
fbem-4174	17	41	profit	profit	NOUN
fbem-4174	17	42	analysis	analysis	NOUN
fbem-4174	17	43	,	,	PUNCT
fbem-4174	17	44	the	the	DET
fbem-4174	17	45	break	break	NOUN
fbem-4174	17	46	-	-	PUNCT
fbem-4174	17	47	even	even	ADV
fbem-4174	17	48	model	model	NOUN
fbem-4174	17	49	and	and	CCONJ
fbem-4174	17	50	the	the	DET
fbem-4174	17	51	impact	impact	NOUN
fbem-4174	17	52	on	on	ADP
fbem-4174	17	53	the	the	DET
fbem-4174	17	54	cost	cost	NOUN
fbem-4174	17	55	control	control	NOUN
fbem-4174	17	56	of	of	ADP
fbem-4174	17	57	enterprises	enterprise	NOUN
fbem-4174	17	58	.	.	PUNCT
fbem-4174	18	1	d.r.finley	d.r.finley	VERB
fbem-4174	18	2	and	and	CCONJ
fbem-4174	18	3	woody	woody	PROPN
fbem-4174	18	4	concluded	conclude	VERB
fbem-4174	18	5	that	that	SCONJ
fbem-4174	18	6	the	the	DET
fbem-4174	18	7	cost	cost	NOUN
fbem-4174	18	8	-	-	PUNCT
fbem-4174	18	9	volume	volume	NOUN
fbem-4174	18	10	-	-	PUNCT
fbem-4174	18	11	profit	profit	NOUN
fbem-4174	18	12	analysis	analysis	NOUN
fbem-4174	18	13	model	model	NOUN
fbem-4174	18	14	can	can	AUX
fbem-4174	18	15	only	only	ADV
fbem-4174	18	16	be	be	AUX
fbem-4174	18	17	employed	employ	VERB
fbem-4174	18	18	under	under	ADP
fbem-4174	18	19	certain	certain	ADJ
fbem-4174	18	20	restrictions	restriction	NOUN
fbem-4174	18	21	called	call	VERB
fbem-4174	18	22	the	the	DET
fbem-4174	18	23	assumption	assumption	NOUN
fbem-4174	18	24	conditions	condition	NOUN
fbem-4174	18	25	of	of	ADP
fbem-4174	18	26	cost	cost	NOUN
fbem-4174	18	27	-	-	PUNCT
fbem-4174	18	28	volume	volume	NOUN
fbem-4174	18	29	profit	profit	NOUN
fbem-4174	18	30	analysis	analysis	NOUN
fbem-4174	18	31	,	,	PUNCT
fbem-4174	18	32	which	which	PRON
fbem-4174	18	33	can	can	AUX
fbem-4174	18	34	reduce	reduce	VERB
fbem-4174	18	35	the	the	DET
fbem-4174	18	36	difficulty	difficulty	NOUN
fbem-4174	18	37	of	of	ADP
fbem-4174	18	38	use	use	NOUN
fbem-4174	18	39	by	by	ADP
fbem-4174	18	40	reducing	reduce	VERB
fbem-4174	18	41	the	the	DET
fbem-4174	18	42	scope	scope	NOUN
fbem-4174	18	43	of	of	ADP
fbem-4174	18	44	application	application	NOUN
fbem-4174	18	45	of	of	ADP
fbem-4174	18	46	cost	cost	NOUN
fbem-4174	18	47	-	-	PUNCT
fbem-4174	18	48	volume	volume	NOUN
fbem-4174	18	49	-	-	PUNCT
fbem-4174	18	50	profit	profit	NOUN
fbem-4174	18	51	analysis	analysis	NOUN
fbem-4174	18	52	.	.	PUNCT
fbem-4174	19	1	luis	luis	PROPN
fbem-4174	19	2	gonza	gonza	PROPN
fbem-4174	19	3	focused	focus	VERB
fbem-4174	19	4	on	on	ADP
fbem-4174	19	5	the	the	DET
fbem-4174	19	6	key	key	ADJ
fbem-4174	19	7	concepts	concept	NOUN
fbem-4174	19	8	of	of	ADP
fbem-4174	19	9	cost	cost	NOUN
fbem-4174	19	10	-	-	PUNCT
fbem-4174	19	11	volume	volume	NOUN
fbem-4174	19	12	-	-	PUNCT
fbem-4174	19	13	profit	profit	NOUN
fbem-4174	19	14	analysis	analysis	NOUN
fbem-4174	19	15	,	,	PUNCT
fbem-4174	19	16	and	and	CCONJ
fbem-4174	19	17	proposed	propose	VERB
fbem-4174	19	18	a	a	DET
fbem-4174	19	19	linear	linear	ADJ
fbem-4174	19	20	function	function	NOUN
fbem-4174	19	21	model	model	NOUN
fbem-4174	19	22	related	relate	VERB
fbem-4174	19	23	to	to	ADP
fbem-4174	19	24	cost	cost	NOUN
fbem-4174	19	25	-	-	PUNCT
fbem-4174	19	26	volumeprofit	volumeprofit	NOUN
fbem-4174	19	27	,	,	PUNCT
fbem-4174	19	28	building	build	VERB
fbem-4174	19	29	a	a	DET
fbem-4174	19	30	model	model	NOUN
fbem-4174	19	31	diagram	diagram	NOUN
fbem-4174	19	32	relevant	relevant	ADJ
fbem-4174	19	33	to	to	PART
fbem-4174	19	34	cost	cost	VERB
fbem-4174	19	35	,	,	PUNCT
fbem-4174	19	36	profit	profit	NOUN
fbem-4174	19	37	and	and	CCONJ
fbem-4174	19	38	business	business	NOUN
fbem-4174	19	39	volume	volume	NOUN
fbem-4174	19	40	,	,	PUNCT
fbem-4174	19	41	obtaining	obtain	VERB
fbem-4174	19	42	the	the	DET
fbem-4174	19	43	possible	possible	ADJ
fbem-4174	19	44	combination	combination	NOUN
fbem-4174	19	45	of	of	ADP
fbem-4174	19	46	profit	profit	NOUN
fbem-4174	19	47	and	and	CCONJ
fbem-4174	19	48	break	break	NOUN
fbem-4174	19	49	-	-	PUNCT
fbem-4174	19	50	even	even	ADV
fbem-4174	19	51	,	,	PUNCT
fbem-4174	19	52	and	and	CCONJ
fbem-4174	19	53	exploring	explore	VERB
fbem-4174	19	54	the	the	DET
fbem-4174	19	55	practicability	practicability	NOUN
fbem-4174	19	56	of	of	ADP
fbem-4174	19	57	this	this	DET
fbem-4174	19	58	model	model	NOUN
fbem-4174	19	59	.	.	PUNCT
fbem-4174	20	1	ayub	ayub	PROPN
fbem-4174	20	2	mehar	mehar	PROPN
fbem-4174	20	3	believed	believe	VERB
fbem-4174	20	4	that	that	SCONJ
fbem-4174	20	5	the	the	DET
fbem-4174	20	6	cost	cost	NOUN
fbem-4174	20	7	-	-	PUNCT
fbem-4174	20	8	volume	volume	NOUN
fbem-4174	20	9	-	-	PUNCT
fbem-4174	20	10	profit	profit	NOUN
fbem-4174	20	11	analysis	analysis	NOUN
fbem-4174	20	12	has	have	VERB
fbem-4174	20	13	a	a	DET
fbem-4174	20	14	special	special	ADJ
fbem-4174	20	15	position	position	NOUN
fbem-4174	20	16	in	in	ADP
fbem-4174	20	17	the	the	DET
fbem-4174	20	18	field	field	NOUN
fbem-4174	20	19	of	of	ADP
fbem-4174	20	20	cost	cost	NOUN
fbem-4174	20	21	management	management	NOUN
fbem-4174	20	22	that	that	PRON
fbem-4174	20	23	can	can	AUX
fbem-4174	20	24	be	be	AUX
fbem-4174	20	25	accepted	accept	VERB
fbem-4174	20	26	by	by	ADP
fbem-4174	20	27	everyone	everyone	PRON
fbem-4174	20	28	as	as	ADP
fbem-4174	20	29	a	a	DET
fbem-4174	20	30	convenient	convenient	ADJ
fbem-4174	20	31	and	and	CCONJ
fbem-4174	20	32	understandable	understandable	ADJ
fbem-4174	20	33	calculation	calculation	NOUN
fbem-4174	20	34	tool	tool	NOUN
fbem-4174	20	35	.	.	PUNCT
fbem-4174	21	1	in	in	ADP
fbem-4174	21	2	the	the	DET
fbem-4174	21	3	same	same	ADJ
fbem-4174	21	4	year	year	NOUN
fbem-4174	21	5	,	,	PUNCT
fbem-4174	21	6	jams	jam	NOUN
fbem-4174	21	7	a.yunker	a.yunker	PROPN
fbem-4174	21	8	proposed	propose	VERB
fbem-4174	21	9	that	that	SCONJ
fbem-4174	21	10	cost	cost	NOUN
fbem-4174	21	11	-	-	PUNCT
fbem-4174	21	12	volume	volume	NOUN
fbem-4174	21	13	-	-	PUNCT
fbem-4174	21	14	profit	profit	NOUN
fbem-4174	21	15	analysis	analysis	NOUN
fbem-4174	21	16	can	can	AUX
fbem-4174	21	17	solve	solve	VERB
fbem-4174	21	18	the	the	DET
fbem-4174	21	19	problem	problem	NOUN
fbem-4174	21	20	how	how	SCONJ
fbem-4174	21	21	product	product	NOUN
fbem-4174	21	22	revenue	revenue	NOUN
fbem-4174	21	23	and	and	CCONJ
fbem-4174	21	24	cost	cost	NOUN
fbem-4174	21	25	will	will	AUX
fbem-4174	21	26	affect	affect	VERB
fbem-4174	21	27	sales	sale	NOUN
fbem-4174	21	28	volume	volume	NOUN
fbem-4174	21	29	,	,	PUNCT
fbem-4174	21	30	and	and	CCONJ
fbem-4174	21	31	provide	provide	VERB
fbem-4174	21	32	clear	clear	ADJ
fbem-4174	21	33	and	and	CCONJ
fbem-4174	21	34	understandable	understandable	ADJ
fbem-4174	21	35	results	result	NOUN
fbem-4174	21	36	to	to	ADP
fbem-4174	21	37	managers	manager	NOUN
fbem-4174	21	38	through	through	ADP
fbem-4174	21	39	simple	simple	ADJ
fbem-4174	21	40	calculation	calculation	NOUN
fbem-4174	21	41	.	.	PUNCT
fbem-4174	22	1	after	after	ADP
fbem-4174	22	2	that	that	PRON
fbem-4174	22	3	,	,	PUNCT
fbem-4174	22	4	johann	johann	PROPN
fbem-4174	22	5	friedrich	friedrich	PROPN
fbem-4174	22	6	schar	schar	PROPN
fbem-4174	22	7	proposed	propose	VERB
fbem-4174	22	8	the	the	DET
fbem-4174	22	9	concept	concept	NOUN
fbem-4174	22	10	of	of	ADP
fbem-4174	22	11	"	"	PUNCT
fbem-4174	22	12	break	break	VERB
fbem-4174	22	13	-	-	PUNCT
fbem-4174	22	14	even	even	ADV
fbem-4174	22	15	point	point	NOUN
fbem-4174	22	16	"	"	PUNCT
fbem-4174	22	17	and	and	CCONJ
fbem-4174	22	18	explained	explain	VERB
fbem-4174	22	19	how	how	SCONJ
fbem-4174	22	20	to	to	PART
fbem-4174	22	21	calculate	calculate	VERB
fbem-4174	22	22	the	the	DET
fbem-4174	22	23	break	break	NOUN
fbem-4174	22	24	-	-	PUNCT
fbem-4174	22	25	even	even	ADV
fbem-4174	22	26	point	point	NOUN
fbem-4174	22	27	.	.	PUNCT
fbem-4174	23	1	3	3	X
fbem-4174	23	2	.	.	X
fbem-4174	23	3	research	research	NOUN
fbem-4174	23	4	process	process	NOUN
fbem-4174	23	5	3.1	3.1	NUM
fbem-4174	23	6	.	.	PUNCT
fbem-4174	24	1	design	design	NOUN
fbem-4174	24	2	formulas	formula	NOUN
fbem-4174	24	3	this	this	DET
fbem-4174	24	4	paper	paper	NOUN
fbem-4174	24	5	is	be	AUX
fbem-4174	24	6	mainly	mainly	ADV
fbem-4174	24	7	about	about	ADP
fbem-4174	24	8	break	break	NOUN
fbem-4174	24	9	-	-	PUNCT
fbem-4174	24	10	even	even	ADV
fbem-4174	24	11	point	point	VERB
fbem-4174	24	12	analysis	analysis	NOUN
fbem-4174	24	13	and	and	CCONJ
fbem-4174	24	14	sensitivity	sensitivity	NOUN
fbem-4174	24	15	analysis	analysis	NOUN
fbem-4174	24	16	.	.	PUNCT
fbem-4174	25	1	break	break	NOUN
fbem-4174	25	2	-	-	PUNCT
fbem-4174	25	3	even	even	ADV
fbem-4174	25	4	analysis	analysis	NOUN
fbem-4174	25	5	is	be	AUX
fbem-4174	25	6	an	an	DET
fbem-4174	25	7	analytical	analytical	ADJ
fbem-4174	25	8	method	method	NOUN
fbem-4174	25	9	used	use	VERB
fbem-4174	25	10	to	to	PART
fbem-4174	25	11	study	study	VERB
fbem-4174	25	12	the	the	DET
fbem-4174	25	13	condition	condition	NOUN
fbem-4174	25	14	of	of	ADP
fbem-4174	25	15	neither	neither	CCONJ
fbem-4174	25	16	loss	loss	NOUN
fbem-4174	25	17	nor	nor	CCONJ
fbem-4174	25	18	profit	profit	NOUN
fbem-4174	25	19	of	of	ADP
fbem-4174	25	20	an	an	DET
fbem-4174	25	21	enterprise	enterprise	NOUN
fbem-4174	25	22	.	.	PUNCT
fbem-4174	26	1	break	break	NOUN
fbem-4174	26	2	-	-	PUNCT
fbem-4174	26	3	even	even	ADV
fbem-4174	26	4	point	point	NOUN
fbem-4174	26	5	refers	refer	VERB
fbem-4174	26	6	to	to	ADP
fbem-4174	26	7	the	the	DET
fbem-4174	26	8	sales	sale	NOUN
fbem-4174	26	9	volume	volume	NOUN
fbem-4174	26	10	when	when	SCONJ
fbem-4174	26	11	the	the	DET
fbem-4174	26	12	enterprise	enterprise	NOUN
fbem-4174	26	13	reaches	reach	VERB
fbem-4174	26	14	this	this	DET
fbem-4174	26	15	state	state	NOUN
fbem-4174	26	16	,	,	PUNCT
fbem-4174	26	17	under	under	ADP
fbem-4174	26	18	which	which	PRON
fbem-4174	26	19	the	the	DET
fbem-4174	26	20	revenue	revenue	NOUN
fbem-4174	26	21	of	of	ADP
fbem-4174	26	22	the	the	DET
fbem-4174	26	23	enterprise	enterprise	NOUN
fbem-4174	26	24	is	be	AUX
fbem-4174	26	25	just	just	ADV
fbem-4174	26	26	equal	equal	ADJ
fbem-4174	26	27	to	to	ADP
fbem-4174	26	28	the	the	DET
fbem-4174	26	29	positive	positive	ADJ
fbem-4174	26	30	cost	cost	NOUN
fbem-4174	26	31	.	.	PUNCT
fbem-4174	27	1	when	when	SCONJ
fbem-4174	27	2	sales	sale	NOUN
fbem-4174	27	3	are	be	AUX
fbem-4174	27	4	above	above	ADP
fbem-4174	27	5	this	this	DET
fbem-4174	27	6	level	level	NOUN
fbem-4174	27	7	,	,	PUNCT
fbem-4174	27	8	the	the	DET
fbem-4174	27	9	firm	firm	NOUN
fbem-4174	27	10	makes	make	VERB
fbem-4174	27	11	a	a	DET
fbem-4174	27	12	profit	profit	NOUN
fbem-4174	27	13	.	.	PUNCT
fbem-4174	28	1	on	on	ADP
fbem-4174	28	2	the	the	DET
fbem-4174	28	3	contrary	contrary	NOUN
fbem-4174	28	4	,	,	PUNCT
fbem-4174	28	5	if	if	SCONJ
fbem-4174	28	6	the	the	DET
fbem-4174	28	7	sales	sale	NOUN
fbem-4174	28	8	volume	volume	NOUN
fbem-4174	28	9	is	be	AUX
fbem-4174	28	10	lower	low	ADJ
fbem-4174	28	11	than	than	ADP
fbem-4174	28	12	this	this	DET
fbem-4174	28	13	level	level	NOUN
fbem-4174	28	14	,	,	PUNCT
fbem-4174	28	15	the	the	DET
fbem-4174	28	16	enterprise	enterprise	NOUN
fbem-4174	28	17	will	will	AUX
fbem-4174	28	18	generate	generate	VERB
fbem-4174	28	19	negative	negative	ADJ
fbem-4174	28	20	profits	profit	NOUN
fbem-4174	28	21	.	.	PUNCT
fbem-4174	29	1	with	with	ADP
fbem-4174	29	2	break	break	NOUN
fbem-4174	29	3	-	-	PUNCT
fbem-4174	29	4	even	even	ADV
fbem-4174	29	5	analysis	analysis	NOUN
fbem-4174	29	6	,	,	PUNCT
fbem-4174	29	7	the	the	DET
fbem-4174	29	8	break	break	NOUN
fbem-4174	29	9	-	-	PUNCT
fbem-4174	29	10	even	even	ADJ
fbem-4174	29	11	point	point	NOUN
fbem-4174	29	12	can	can	AUX
fbem-4174	29	13	be	be	AUX
fbem-4174	29	14	expressed	express	VERB
fbem-4174	29	15	in	in	ADP
fbem-4174	29	16	terms	term	NOUN
fbem-4174	29	17	of	of	ADP
fbem-4174	29	18	sales	sale	NOUN
fbem-4174	29	19	volume	volume	NOUN
fbem-4174	29	20	and	and	CCONJ
fbem-4174	29	21	operating	operating	NOUN
fbem-4174	29	22	income	income	NOUN
fbem-4174	29	23	of	of	ADP
fbem-4174	29	24	break	break	NOUN
fbem-4174	29	25	-	-	PUNCT
fbem-4174	29	26	even	even	ADV
fbem-4174	29	27	point	point	NOUN
fbem-4174	29	28	.	.	PUNCT
fbem-4174	30	1	the	the	DET
fbem-4174	30	2	calculation	calculation	NOUN
fbem-4174	30	3	formula	formula	NOUN
fbem-4174	30	4	of	of	ADP
fbem-4174	30	5	break	break	NOUN
fbem-4174	30	6	-	-	PUNCT
fbem-4174	30	7	even	even	ADV
fbem-4174	30	8	sales	sale	NOUN
fbem-4174	30	9	volume	volume	NOUN
fbem-4174	30	10	is	be	AUX
fbem-4174	30	11	[	[	X
fbem-4174	30	12	1	1	NUM
fbem-4174	30	13	]	]	PUNCT
fbem-4174	30	14	:	:	PUNCT
fbem-4174	30	15	breakeven	breakeven	PROPN
fbem-4174	30	16	point	point	NOUN
fbem-4174	30	17	=	=	PUNCT
fbem-4174	30	18	fixed	fix	VERB
fbem-4174	30	19	cost	cost	NOUN
fbem-4174	30	20	(	(	PUNCT
fbem-4174	30	21	unit	unit	NOUN
fbem-4174	30	22	price	price	NOUN
fbem-4174	30	23	−	−	PROPN
fbem-4174	30	24	unit	unit	NOUN
fbem-4174	30	25	variable	variable	ADJ
fbem-4174	30	26	cost	cost	NOUN
fbem-4174	30	27	)	)	PUNCT
fbem-4174	31	1	=	=	SYM
fbem-4174	31	2	marginal	marginal	ADJ
fbem-4174	31	3	contribution	contribution	NOUN
fbem-4174	31	4	of	of	ADP
fbem-4174	31	5	fixed	fix	VERB
fbem-4174	31	6	cost	cost	NOUN
fbem-4174	31	7	.	.	PUNCT
fbem-4174	32	1	operating	operate	VERB
fbem-4174	32	2	income	income	NOUN
fbem-4174	32	3	at	at	ADP
fbem-4174	32	4	break	break	NOUN
fbem-4174	32	5	-	-	PUNCT
fbem-4174	32	6	even	even	ADV
fbem-4174	32	7	point	point	NOUN
fbem-4174	32	8	=	=	VERB
fbem-4174	32	9	sales	sale	NOUN
fbem-4174	32	10	volume	volume	NOUN
fbem-4174	32	11	at	at	ADP
fbem-4174	32	12	break	break	NOUN
fbem-4174	32	13	-	-	PUNCT
fbem-4174	32	14	even	even	ADV
fbem-4174	32	15	point	point	NOUN
fbem-4174	32	16	×	×	PROPN
fbem-4174	32	17	unit	unit	NOUN
fbem-4174	32	18	price	price	NOUN
fbem-4174	32	19	of	of	ADP
fbem-4174	32	20	sales	sale	NOUN
fbem-4174	32	21	,	,	PUNCT
fbem-4174	32	22	this	this	DET
fbem-4174	32	23	formula	formula	NOUN
fbem-4174	32	24	can	can	AUX
fbem-4174	32	25	be	be	AUX
fbem-4174	32	26	employed	employ	VERB
fbem-4174	32	27	to	to	PART
fbem-4174	32	28	analyze	analyze	VERB
fbem-4174	32	29	the	the	DET
fbem-4174	32	30	impact	impact	NOUN
fbem-4174	32	31	of	of	ADP
fbem-4174	32	32	the	the	DET
fbem-4174	32	33	number	number	NOUN
fbem-4174	32	34	of	of	ADP
fbem-4174	32	35	products	product	NOUN
fbem-4174	32	36	233	233	NUM
fbem-4174	32	37	sold	sell	VERB
fbem-4174	32	38	on	on	ADP
fbem-4174	32	39	operating	operate	VERB
fbem-4174	32	40	profit	profit	NOUN
fbem-4174	32	41	on	on	ADP
fbem-4174	32	42	the	the	DET
fbem-4174	32	43	condition	condition	NOUN
fbem-4174	32	44	that	that	SCONJ
fbem-4174	32	45	other	other	ADJ
fbem-4174	32	46	factors	factor	NOUN
fbem-4174	32	47	remain	remain	VERB
fbem-4174	32	48	unchanged	unchanged	ADJ
fbem-4174	32	49	,	,	PUNCT
fbem-4174	32	50	so	so	SCONJ
fbem-4174	32	51	as	as	SCONJ
fbem-4174	32	52	to	to	PART
fbem-4174	32	53	control	control	VERB
fbem-4174	32	54	the	the	DET
fbem-4174	32	55	sales	sale	NOUN
fbem-4174	32	56	volume	volume	NOUN
fbem-4174	32	57	accordingly	accordingly	ADV
fbem-4174	32	58	.	.	PUNCT
fbem-4174	33	1	sensitivity	sensitivity	NOUN
fbem-4174	33	2	analysis	analysis	NOUN
fbem-4174	33	3	refers	refer	VERB
fbem-4174	33	4	to	to	ADP
fbem-4174	33	5	the	the	DET
fbem-4174	33	6	degree	degree	NOUN
fbem-4174	33	7	of	of	ADP
fbem-4174	33	8	influence	influence	NOUN
fbem-4174	33	9	of	of	ADP
fbem-4174	33	10	the	the	DET
fbem-4174	33	11	changing	change	VERB
fbem-4174	33	12	factor	factor	NOUN
fbem-4174	33	13	on	on	ADP
fbem-4174	33	14	the	the	DET
fbem-4174	33	15	change	change	NOUN
fbem-4174	33	16	of	of	ADP
fbem-4174	33	17	the	the	DET
fbem-4174	33	18	target	target	NOUN
fbem-4174	33	19	value	value	NOUN
fbem-4174	33	20	when	when	SCONJ
fbem-4174	33	21	only	only	ADV
fbem-4174	33	22	one	one	NUM
fbem-4174	33	23	factor	factor	NOUN
fbem-4174	33	24	is	be	AUX
fbem-4174	33	25	assumed	assume	VERB
fbem-4174	33	26	to	to	PART
fbem-4174	33	27	change	change	VERB
fbem-4174	33	28	and	and	CCONJ
fbem-4174	33	29	the	the	DET
fbem-4174	33	30	rest	rest	NOUN
fbem-4174	33	31	factors	factor	NOUN
fbem-4174	33	32	remain	remain	VERB
fbem-4174	33	33	intact	intact	ADJ
fbem-4174	33	34	.	.	PUNCT
fbem-4174	34	1	its	its	PRON
fbem-4174	34	2	main	main	ADJ
fbem-4174	34	3	purpose	purpose	NOUN
fbem-4174	34	4	is	be	AUX
fbem-4174	34	5	to	to	PART
fbem-4174	34	6	analyze	analyze	VERB
fbem-4174	34	7	the	the	DET
fbem-4174	34	8	degree	degree	NOUN
fbem-4174	34	9	of	of	ADP
fbem-4174	34	10	change	change	NOUN
fbem-4174	34	11	of	of	ADP
fbem-4174	34	12	the	the	DET
fbem-4174	34	13	target	target	NOUN
fbem-4174	34	14	index	index	NOUN
fbem-4174	34	15	caused	cause	VERB
fbem-4174	34	16	by	by	ADP
fbem-4174	34	17	the	the	DET
fbem-4174	34	18	change	change	NOUN
fbem-4174	34	19	of	of	ADP
fbem-4174	34	20	different	different	ADJ
fbem-4174	34	21	factors.this	factors.this	PRON
fbem-4174	34	22	paper	paper	NOUN
fbem-4174	34	23	adopts	adopt	VERB
fbem-4174	34	24	the	the	DET
fbem-4174	34	25	sensitivity	sensitivity	NOUN
fbem-4174	34	26	analysis	analysis	NOUN
fbem-4174	34	27	of	of	ADP
fbem-4174	34	28	profit	profit	NOUN
fbem-4174	34	29	,	,	PUNCT
fbem-4174	34	30	which	which	PRON
fbem-4174	34	31	means	mean	VERB
fbem-4174	34	32	the	the	DET
fbem-4174	34	33	impact	impact	NOUN
fbem-4174	34	34	on	on	ADP
fbem-4174	34	35	profit	profit	NOUN
fbem-4174	34	36	when	when	SCONJ
fbem-4174	34	37	a	a	DET
fbem-4174	34	38	certain	certain	ADJ
fbem-4174	34	39	factor	factor	NOUN
fbem-4174	34	40	of	of	ADP
fbem-4174	34	41	the	the	DET
fbem-4174	34	42	cost	cost	NOUN
fbem-4174	34	43	changes	change	NOUN
fbem-4174	34	44	.	.	PUNCT
fbem-4174	35	1	3.2	3.2	NUM
fbem-4174	35	2	.	.	PUNCT
fbem-4174	36	1	relevant	relevant	ADJ
fbem-4174	36	2	assumptions	assumption	NOUN
fbem-4174	36	3	cost	cost	NOUN
fbem-4174	36	4	-	-	PUNCT
fbem-4174	36	5	volume	volume	NOUN
fbem-4174	36	6	-	-	PUNCT
fbem-4174	36	7	profit	profit	NOUN
fbem-4174	36	8	analysis	analysis	NOUN
fbem-4174	36	9	contains	contain	VERB
fbem-4174	36	10	four	four	NUM
fbem-4174	36	11	assumptions	assumption	NOUN
fbem-4174	36	12	as	as	SCONJ
fbem-4174	36	13	follows	follow	VERB
fbem-4174	36	14	.	.	PUNCT
fbem-4174	37	1	first	first	ADV
fbem-4174	37	2	,	,	PUNCT
fbem-4174	37	3	the	the	DET
fbem-4174	37	4	assumption	assumption	NOUN
fbem-4174	37	5	of	of	ADP
fbem-4174	37	6	relevant	relevant	ADJ
fbem-4174	37	7	scope	scope	NOUN
fbem-4174	37	8	means	mean	VERB
fbem-4174	37	9	the	the	DET
fbem-4174	37	10	premise	premise	NOUN
fbem-4174	37	11	of	of	ADP
fbem-4174	37	12	cost	cost	NOUN
fbem-4174	37	13	division	division	NOUN
fbem-4174	37	14	into	into	ADP
fbem-4174	37	15	fixed	fix	VERB
fbem-4174	37	16	cost	cost	NOUN
fbem-4174	37	17	and	and	CCONJ
fbem-4174	37	18	variable	variable	ADJ
fbem-4174	37	19	cost	cost	NOUN
fbem-4174	37	20	is	be	AUX
fbem-4174	37	21	established	establish	VERB
fbem-4174	37	22	within	within	ADP
fbem-4174	37	23	a	a	DET
fbem-4174	37	24	certain	certain	ADJ
fbem-4174	37	25	range	range	NOUN
fbem-4174	37	26	.	.	PUNCT
fbem-4174	38	1	second	second	ADV
fbem-4174	38	2	,	,	PUNCT
fbem-4174	38	3	the	the	DET
fbem-4174	38	4	linear	linear	ADJ
fbem-4174	38	5	model	model	NOUN
fbem-4174	38	6	hypothesis	hypothesis	NOUN
fbem-4174	38	7	includes	include	VERB
fbem-4174	38	8	the	the	DET
fbem-4174	38	9	linear	linear	ADJ
fbem-4174	38	10	relationship	relationship	NOUN
fbem-4174	38	11	among	among	ADP
fbem-4174	38	12	fixed	fix	VERB
fbem-4174	38	13	cost	cost	NOUN
fbem-4174	38	14	,	,	PUNCT
fbem-4174	38	15	variable	variable	ADJ
fbem-4174	38	16	cost	cost	NOUN
fbem-4174	38	17	and	and	CCONJ
fbem-4174	38	18	sales	sale	NOUN
fbem-4174	38	19	volume	volume	NOUN
fbem-4174	38	20	,	,	PUNCT
fbem-4174	38	21	and	and	CCONJ
fbem-4174	38	22	revenue	revenue	NOUN
fbem-4174	38	23	and	and	CCONJ
fbem-4174	38	24	sales	sale	NOUN
fbem-4174	38	25	volume.third	volume.third	NOUN
fbem-4174	38	26	,	,	PUNCT
fbem-4174	38	27	the	the	DET
fbem-4174	38	28	hypothesis	hypothesis	NOUN
fbem-4174	38	29	of	of	ADP
fbem-4174	38	30	production	production	NOUN
fbem-4174	38	31	sales	sale	NOUN
fbem-4174	38	32	balance	balance	NOUN
fbem-4174	38	33	means	mean	VERB
fbem-4174	38	34	that	that	SCONJ
fbem-4174	38	35	the	the	DET
fbem-4174	38	36	output	output	NOUN
fbem-4174	38	37	in	in	ADP
fbem-4174	38	38	the	the	DET
fbem-4174	38	39	cost	cost	NOUN
fbem-4174	38	40	-	-	PUNCT
fbem-4174	38	41	volume	volume	NOUN
fbem-4174	38	42	-	-	PUNCT
fbem-4174	38	43	profit	profit	NOUN
fbem-4174	38	44	analysis	analysis	NOUN
fbem-4174	38	45	is	be	AUX
fbem-4174	38	46	equal	equal	ADJ
fbem-4174	38	47	to	to	ADP
fbem-4174	38	48	the	the	DET
fbem-4174	38	49	sales	sale	NOUN
fbem-4174	38	50	volume	volume	NOUN
fbem-4174	38	51	.	.	PUNCT
fbem-4174	39	1	the	the	DET
fbem-4174	39	2	products	product	NOUN
fbem-4174	39	3	produced	produce	VERB
fbem-4174	39	4	by	by	ADP
fbem-4174	39	5	the	the	DET
fbem-4174	39	6	enterprise	enterprise	NOUN
fbem-4174	39	7	can	can	AUX
fbem-4174	39	8	always	always	ADV
fbem-4174	39	9	be	be	AUX
fbem-4174	39	10	completely	completely	ADV
fbem-4174	39	11	sold	sell	VERB
fbem-4174	39	12	out	out	ADP
fbem-4174	39	13	.	.	PUNCT
fbem-4174	40	1	four	four	NUM
fbem-4174	40	2	,	,	PUNCT
fbem-4174	40	3	the	the	DET
fbem-4174	40	4	assumption	assumption	NOUN
fbem-4174	40	5	of	of	ADP
fbem-4174	40	6	constant	constant	ADJ
fbem-4174	40	7	variety	variety	NOUN
fbem-4174	40	8	structure	structure	NOUN
fbem-4174	40	9	means	mean	VERB
fbem-4174	40	10	that	that	SCONJ
fbem-4174	40	11	the	the	DET
fbem-4174	40	12	proportion	proportion	NOUN
fbem-4174	40	13	of	of	ADP
fbem-4174	40	14	sales	sale	NOUN
fbem-4174	40	15	revenue	revenue	NOUN
fbem-4174	40	16	of	of	ADP
fbem-4174	40	17	each	each	DET
fbem-4174	40	18	product	product	NOUN
fbem-4174	40	19	will	will	AUX
fbem-4174	40	20	not	not	PART
fbem-4174	40	21	change	change	VERB
fbem-4174	40	22	in	in	ADP
fbem-4174	40	23	enterprises	enterprise	NOUN
fbem-4174	40	24	which	which	PRON
fbem-4174	40	25	run	run	VERB
fbem-4174	40	26	multiple	multiple	ADJ
fbem-4174	40	27	varieties	variety	NOUN
fbem-4174	40	28	of	of	ADP
fbem-4174	40	29	products	product	NOUN
fbem-4174	40	30	.	.	PUNCT
fbem-4174	41	1	3.3	3.3	NUM
fbem-4174	41	2	.	.	PUNCT
fbem-4174	41	3	cost	cost	NOUN
fbem-4174	41	4	-	-	PUNCT
fbem-4174	41	5	volume	volume	NOUN
fbem-4174	41	6	-	-	PUNCT
fbem-4174	41	7	profit	profit	NOUN
fbem-4174	41	8	analysis	analysis	NOUN
fbem-4174	41	9	decision	decision	NOUN
fbem-4174	41	10	index	index	NOUN
fbem-4174	41	11	3.3.1	3.3.1	PROPN
fbem-4174	41	12	.	.	PUNCT
fbem-4174	41	13	contribution	contribution	NOUN
fbem-4174	41	14	margin	margin	NOUN
fbem-4174	41	15	contribution	contribution	NOUN
fbem-4174	41	16	margin	margin	NOUN
fbem-4174	41	17	refers	refer	VERB
fbem-4174	41	18	to	to	ADP
fbem-4174	41	19	the	the	DET
fbem-4174	41	20	amount	amount	NOUN
fbem-4174	41	21	of	of	ADP
fbem-4174	41	22	the	the	DET
fbem-4174	41	23	selling	selling	NOUN
fbem-4174	41	24	price	price	NOUN
fbem-4174	41	25	of	of	ADP
fbem-4174	41	26	a	a	DET
fbem-4174	41	27	commodity	commodity	NOUN
fbem-4174	41	28	minus	minus	ADP
fbem-4174	41	29	variable	variable	ADJ
fbem-4174	41	30	costs	cost	NOUN
fbem-4174	41	31	,	,	PUNCT
fbem-4174	41	32	which	which	PRON
fbem-4174	41	33	can	can	AUX
fbem-4174	41	34	be	be	AUX
fbem-4174	41	35	used	use	VERB
fbem-4174	41	36	to	to	PART
fbem-4174	41	37	cover	cover	VERB
fbem-4174	41	38	fixed	fix	VERB
fbem-4174	41	39	cost	cost	NOUN
fbem-4174	41	40	and	and	CCONJ
fbem-4174	41	41	generate	generate	VERB
fbem-4174	41	42	profits	profit	NOUN
fbem-4174	41	43	.	.	PUNCT
fbem-4174	42	1	what	what	PRON
fbem-4174	42	2	’s	’	VERB
fbem-4174	42	3	more	more	ADJ
fbem-4174	42	4	,	,	PUNCT
fbem-4174	42	5	calculating	calculate	VERB
fbem-4174	42	6	marginal	marginal	ADJ
fbem-4174	42	7	contribution	contribution	NOUN
fbem-4174	42	8	can	can	AUX
fbem-4174	42	9	be	be	AUX
fbem-4174	42	10	used	use	VERB
fbem-4174	42	11	to	to	PART
fbem-4174	42	12	evaluate	evaluate	VERB
fbem-4174	42	13	the	the	DET
fbem-4174	42	14	profitability	profitability	NOUN
fbem-4174	42	15	of	of	ADP
fbem-4174	42	16	a	a	DET
fbem-4174	42	17	product	product	NOUN
fbem-4174	42	18	.	.	PUNCT
fbem-4174	43	1	if	if	SCONJ
fbem-4174	43	2	the	the	DET
fbem-4174	43	3	calculation	calculation	NOUN
fbem-4174	43	4	result	result	NOUN
fbem-4174	43	5	is	be	AUX
fbem-4174	43	6	positive	positive	ADJ
fbem-4174	43	7	,	,	PUNCT
fbem-4174	43	8	it	it	PRON
fbem-4174	43	9	means	mean	VERB
fbem-4174	43	10	that	that	SCONJ
fbem-4174	43	11	the	the	DET
fbem-4174	43	12	revenue	revenue	NOUN
fbem-4174	43	13	of	of	ADP
fbem-4174	43	14	the	the	DET
fbem-4174	43	15	commodity	commodity	NOUN
fbem-4174	43	16	can	can	AUX
fbem-4174	43	17	cover	cover	VERB
fbem-4174	43	18	its	its	PRON
fbem-4174	43	19	variable	variable	ADJ
fbem-4174	43	20	cost	cost	NOUN
fbem-4174	43	21	and	and	CCONJ
fbem-4174	43	22	create	create	VERB
fbem-4174	43	23	value	value	NOUN
fbem-4174	43	24	for	for	ADP
fbem-4174	43	25	the	the	DET
fbem-4174	43	26	enterprise	enterprise	NOUN
fbem-4174	43	27	,	,	PUNCT
fbem-4174	43	28	deserving	deserve	VERB
fbem-4174	43	29	continuous	continuous	ADJ
fbem-4174	43	30	production	production	NOUN
fbem-4174	43	31	.	.	PUNCT
fbem-4174	44	1	when	when	SCONJ
fbem-4174	44	2	the	the	DET
fbem-4174	44	3	enterprise	enterprise	NOUN
fbem-4174	44	4	has	have	AUX
fbem-4174	44	5	fixed	fix	VERB
fbem-4174	44	6	cost	cost	NOUN
fbem-4174	44	7	,	,	PUNCT
fbem-4174	44	8	the	the	DET
fbem-4174	44	9	contribution	contribution	NOUN
fbem-4174	44	10	margin	margin	NOUN
fbem-4174	44	11	amount	amount	NOUN
fbem-4174	44	12	of	of	ADP
fbem-4174	44	13	the	the	DET
fbem-4174	44	14	commodity	commodity	NOUN
fbem-4174	44	15	is	be	AUX
fbem-4174	44	16	equal	equal	ADJ
fbem-4174	44	17	to	to	ADP
fbem-4174	44	18	the	the	DET
fbem-4174	44	19	fixed	fix	VERB
fbem-4174	44	20	cost	cost	NOUN
fbem-4174	44	21	of	of	ADP
fbem-4174	44	22	the	the	DET
fbem-4174	44	23	enterprise	enterprise	NOUN
fbem-4174	44	24	,	,	PUNCT
fbem-4174	44	25	indicating	indicate	VERB
fbem-4174	44	26	that	that	SCONJ
fbem-4174	44	27	the	the	DET
fbem-4174	44	28	enterprise	enterprise	NOUN
fbem-4174	44	29	is	be	AUX
fbem-4174	44	30	in	in	ADP
fbem-4174	44	31	the	the	DET
fbem-4174	44	32	state	state	NOUN
fbem-4174	44	33	of	of	ADP
fbem-4174	44	34	capital	capital	NOUN
fbem-4174	44	35	preservation	preservation	NOUN
fbem-4174	44	36	.	.	PUNCT
fbem-4174	45	1	when	when	SCONJ
fbem-4174	45	2	the	the	DET
fbem-4174	45	3	contribution	contribution	NOUN
fbem-4174	45	4	margin	margin	NOUN
fbem-4174	45	5	is	be	AUX
fbem-4174	45	6	greater	great	ADJ
fbem-4174	45	7	than	than	ADP
fbem-4174	45	8	the	the	DET
fbem-4174	45	9	fixed	fix	VERB
fbem-4174	45	10	cost	cost	NOUN
fbem-4174	45	11	,	,	PUNCT
fbem-4174	45	12	it	it	PRON
fbem-4174	45	13	is	be	AUX
fbem-4174	45	14	the	the	DET
fbem-4174	45	15	operating	operating	NOUN
fbem-4174	45	16	profit	profit	NOUN
fbem-4174	45	17	.	.	PUNCT
fbem-4174	46	1	if	if	SCONJ
fbem-4174	46	2	the	the	DET
fbem-4174	46	3	marginal	marginal	ADJ
fbem-4174	46	4	contribution	contribution	NOUN
fbem-4174	46	5	is	be	AUX
fbem-4174	46	6	less	less	ADJ
fbem-4174	46	7	than	than	ADP
fbem-4174	46	8	the	the	DET
fbem-4174	46	9	fixed	fix	VERB
fbem-4174	46	10	cost	cost	NOUN
fbem-4174	46	11	of	of	ADP
fbem-4174	46	12	the	the	DET
fbem-4174	46	13	enterprise	enterprise	NOUN
fbem-4174	46	14	,	,	PUNCT
fbem-4174	46	15	it	it	PRON
fbem-4174	46	16	indicates	indicate	VERB
fbem-4174	46	17	that	that	SCONJ
fbem-4174	46	18	the	the	DET
fbem-4174	46	19	enterprise	enterprise	NOUN
fbem-4174	46	20	has	have	VERB
fbem-4174	46	21	problems	problem	NOUN
fbem-4174	46	22	in	in	ADP
fbem-4174	46	23	operation	operation	NOUN
fbem-4174	46	24	and	and	CCONJ
fbem-4174	46	25	has	have	VERB
fbem-4174	46	26	the	the	DET
fbem-4174	46	27	risk	risk	NOUN
fbem-4174	46	28	of	of	ADP
fbem-4174	46	29	failure	failure	NOUN
fbem-4174	46	30	[	[	X
fbem-4174	46	31	2	2	NUM
fbem-4174	46	32	]	]	PUNCT
fbem-4174	46	33	.	.	PUNCT
fbem-4174	47	1	3.3.2	3.3.2	X
fbem-4174	47	2	.	.	PUNCT
fbem-4174	48	1	margin	margin	NOUN
fbem-4174	48	2	of	of	ADP
fbem-4174	48	3	safety	safety	NOUN
fbem-4174	48	4	margin	margin	NOUN
fbem-4174	48	5	of	of	ADP
fbem-4174	48	6	safety	safety	NOUN
fbem-4174	48	7	refers	refer	VERB
fbem-4174	48	8	to	to	ADP
fbem-4174	48	9	the	the	DET
fbem-4174	48	10	distance	distance	NOUN
fbem-4174	48	11	between	between	ADP
fbem-4174	48	12	the	the	DET
fbem-4174	48	13	target	target	NOUN
fbem-4174	48	14	sales	sale	NOUN
fbem-4174	48	15	volume	volume	NOUN
fbem-4174	48	16	and	and	CCONJ
fbem-4174	48	17	the	the	DET
fbem-4174	48	18	break	break	NOUN
fbem-4174	48	19	-	-	PUNCT
fbem-4174	48	20	even	even	ADV
fbem-4174	48	21	sales	sale	NOUN
fbem-4174	48	22	volume	volume	NOUN
fbem-4174	48	23	in	in	ADP
fbem-4174	48	24	the	the	DET
fbem-4174	48	25	presence	presence	NOUN
fbem-4174	48	26	of	of	ADP
fbem-4174	48	27	the	the	DET
fbem-4174	48	28	target	target	NOUN
fbem-4174	48	29	sales	sale	NOUN
fbem-4174	48	30	volume	volume	NOUN
fbem-4174	48	31	.	.	PUNCT
fbem-4174	49	1	if	if	SCONJ
fbem-4174	49	2	the	the	DET
fbem-4174	49	3	margin	margin	NOUN
fbem-4174	49	4	of	of	ADP
fbem-4174	49	5	safety	safety	NOUN
fbem-4174	49	6	is	be	AUX
fbem-4174	49	7	greater	great	ADJ
fbem-4174	49	8	than	than	ADP
fbem-4174	49	9	zero	zero	NUM
fbem-4174	49	10	,	,	PUNCT
fbem-4174	49	11	the	the	PRON
fbem-4174	49	12	greater	great	ADJ
fbem-4174	49	13	the	the	DET
fbem-4174	49	14	number	number	NOUN
fbem-4174	49	15	is	be	AUX
fbem-4174	49	16	,	,	PUNCT
fbem-4174	49	17	the	the	PRON
fbem-4174	49	18	greater	great	ADJ
fbem-4174	49	19	the	the	DET
fbem-4174	49	20	distance	distance	NOUN
fbem-4174	49	21	between	between	ADP
fbem-4174	49	22	the	the	DET
fbem-4174	49	23	target	target	NOUN
fbem-4174	49	24	sales	sale	NOUN
fbem-4174	49	25	volume	volume	NOUN
fbem-4174	49	26	and	and	CCONJ
fbem-4174	49	27	the	the	DET
fbem-4174	49	28	break	break	NOUN
fbem-4174	49	29	-	-	PUNCT
fbem-4174	49	30	even	even	ADV
fbem-4174	49	31	point	point	NOUN
fbem-4174	49	32	is	be	AUX
fbem-4174	49	33	,	,	PUNCT
fbem-4174	49	34	meaning	mean	VERB
fbem-4174	49	35	that	that	SCONJ
fbem-4174	49	36	the	the	DET
fbem-4174	49	37	product	product	NOUN
fbem-4174	49	38	has	have	VERB
fbem-4174	49	39	better	well	ADJ
fbem-4174	49	40	profitability	profitability	NOUN
fbem-4174	49	41	,	,	PUNCT
fbem-4174	49	42	and	and	CCONJ
fbem-4174	49	43	the	the	DET
fbem-4174	49	44	enterprise	enterprise	NOUN
fbem-4174	49	45	is	be	AUX
fbem-4174	49	46	in	in	ADP
fbem-4174	49	47	an	an	DET
fbem-4174	49	48	environment	environment	NOUN
fbem-4174	49	49	of	of	ADP
fbem-4174	49	50	safe	safe	ADJ
fbem-4174	49	51	production	production	NOUN
fbem-4174	49	52	and	and	CCONJ
fbem-4174	49	53	operation	operation	NOUN
fbem-4174	49	54	.	.	PUNCT
fbem-4174	50	1	if	if	SCONJ
fbem-4174	50	2	the	the	DET
fbem-4174	50	3	margin	margin	NOUN
fbem-4174	50	4	of	of	ADP
fbem-4174	50	5	safety	safety	NOUN
fbem-4174	50	6	is	be	AUX
fbem-4174	50	7	less	less	ADJ
fbem-4174	50	8	than	than	ADP
fbem-4174	50	9	zero	zero	NUM
fbem-4174	50	10	,	,	PUNCT
fbem-4174	50	11	it	it	PRON
fbem-4174	50	12	means	mean	VERB
fbem-4174	50	13	that	that	SCONJ
fbem-4174	50	14	the	the	DET
fbem-4174	50	15	product	product	NOUN
fbem-4174	50	16	is	be	AUX
fbem-4174	50	17	of	of	ADP
fbem-4174	50	18	no	no	DET
fbem-4174	50	19	profit	profit	NOUN
fbem-4174	50	20	,	,	PUNCT
fbem-4174	50	21	and	and	CCONJ
fbem-4174	50	22	continued	continue	VERB
fbem-4174	50	23	production	production	NOUN
fbem-4174	50	24	will	will	AUX
fbem-4174	50	25	bring	bring	VERB
fbem-4174	50	26	risks	risk	NOUN
fbem-4174	50	27	to	to	ADP
fbem-4174	50	28	the	the	DET
fbem-4174	50	29	enterprise	enterprise	NOUN
fbem-4174	50	30	,	,	PUNCT
fbem-4174	50	31	so	so	CCONJ
fbem-4174	50	32	the	the	DET
fbem-4174	50	33	production	production	NOUN
fbem-4174	50	34	of	of	ADP
fbem-4174	50	35	the	the	DET
fbem-4174	50	36	product	product	NOUN
fbem-4174	50	37	should	should	AUX
fbem-4174	50	38	be	be	AUX
fbem-4174	50	39	reduced	reduce	VERB
fbem-4174	50	40	or	or	CCONJ
fbem-4174	50	41	stopped	stop	VERB
fbem-4174	50	42	[	[	PUNCT
fbem-4174	50	43	3	3	NUM
fbem-4174	50	44	]	]	PUNCT
fbem-4174	50	45	.	.	PUNCT
fbem-4174	51	1	similarly	similarly	ADV
fbem-4174	51	2	,	,	PUNCT
fbem-4174	51	3	on	on	ADP
fbem-4174	51	4	the	the	DET
fbem-4174	51	5	basis	basis	NOUN
fbem-4174	51	6	of	of	ADP
fbem-4174	51	7	the	the	DET
fbem-4174	51	8	margin	margin	NOUN
fbem-4174	51	9	of	of	ADP
fbem-4174	51	10	safety	safety	NOUN
fbem-4174	51	11	,	,	PUNCT
fbem-4174	51	12	margin	margin	NOUN
fbem-4174	51	13	-	-	PUNCT
fbem-4174	51	14	ofsafety	ofsafety	NOUN
fbem-4174	51	15	ratio	ratio	NOUN
fbem-4174	51	16	can	can	AUX
fbem-4174	51	17	be	be	AUX
fbem-4174	51	18	obtained	obtain	VERB
fbem-4174	51	19	,	,	PUNCT
fbem-4174	51	20	which	which	PRON
fbem-4174	51	21	refers	refer	VERB
fbem-4174	51	22	to	to	ADP
fbem-4174	51	23	the	the	DET
fbem-4174	51	24	margin	margin	NOUN
fbem-4174	51	25	of	of	ADP
fbem-4174	51	26	safety	safety	NOUN
fbem-4174	51	27	as	as	ADP
fbem-4174	51	28	a	a	DET
fbem-4174	51	29	percentage	percentage	NOUN
fbem-4174	51	30	of	of	ADP
fbem-4174	51	31	expected	expect	VERB
fbem-4174	51	32	sales	sale	NOUN
fbem-4174	51	33	volume	volume	NOUN
fbem-4174	51	34	,	,	PUNCT
fbem-4174	51	35	helping	help	VERB
fbem-4174	51	36	the	the	DET
fbem-4174	51	37	enterprise	enterprise	NOUN
fbem-4174	51	38	managers	manager	NOUN
fbem-4174	51	39	judge	judge	VERB
fbem-4174	51	40	whether	whether	SCONJ
fbem-4174	51	41	the	the	DET
fbem-4174	51	42	enterprise	enterprise	NOUN
fbem-4174	51	43	is	be	AUX
fbem-4174	51	44	currently	currently	ADV
fbem-4174	51	45	in	in	ADP
fbem-4174	51	46	a	a	DET
fbem-4174	51	47	safe	safe	ADJ
fbem-4174	51	48	and	and	CCONJ
fbem-4174	51	49	stable	stable	ADJ
fbem-4174	51	50	operating	operating	NOUN
fbem-4174	51	51	environment	environment	NOUN
fbem-4174	51	52	which	which	PRON
fbem-4174	51	53	is	be	AUX
fbem-4174	51	54	conducive	conducive	ADJ
fbem-4174	51	55	to	to	ADP
fbem-4174	51	56	making	make	VERB
fbem-4174	51	57	more	more	ADV
fbem-4174	51	58	reasonable	reasonable	ADJ
fbem-4174	51	59	production	production	NOUN
fbem-4174	51	60	and	and	CCONJ
fbem-4174	51	61	operation	operation	NOUN
fbem-4174	51	62	decisions	decision	NOUN
fbem-4174	51	63	through	through	ADP
fbem-4174	51	64	intuitive	intuitive	ADJ
fbem-4174	51	65	comparison	comparison	NOUN
fbem-4174	51	66	.	.	PUNCT
fbem-4174	52	1	margin	margin	NOUN
fbem-4174	52	2	-	-	PUNCT
fbem-4174	52	3	of	of	ADP
fbem-4174	52	4	-	-	PUNCT
fbem-4174	52	5	safety	safety	NOUN
fbem-4174	52	6	ratio	ratio	NOUN
fbem-4174	52	7	=	=	NOUN
fbem-4174	52	8	margin	margin	NOUN
fbem-4174	52	9	of	of	ADP
fbem-4174	52	10	safety	safety	NOUN
fbem-4174	52	11	÷	÷	PUNCT
fbem-4174	52	12	actual	actual	ADJ
fbem-4174	52	13	or	or	CCONJ
fbem-4174	52	14	expected	expect	VERB
fbem-4174	52	15	sales	sale	NOUN
fbem-4174	52	16	×100%=	×100%=	NOUN
fbem-4174	52	17	margin	margin	NOUN
fbem-4174	52	18	of	of	ADP
fbem-4174	52	19	safety	safety	NOUN
fbem-4174	52	20	÷	÷	PUNCT
fbem-4174	52	21	actual	actual	ADJ
fbem-4174	52	22	or	or	CCONJ
fbem-4174	52	23	expected	expect	VERB
fbem-4174	52	24	sales	sale	NOUN
fbem-4174	52	25	×100	×100	NOUN
fbem-4174	52	26	%	%	NOUN
fbem-4174	52	27	4	4	NUM
fbem-4174	52	28	.	.	PUNCT
fbem-4174	52	29	break	break	VERB
fbem-4174	52	30	-	-	PUNCT
fbem-4174	52	31	even	even	ADV
fbem-4174	52	32	analysis	analysis	NOUN
fbem-4174	52	33	operation	operation	NOUN
fbem-4174	52	34	basis	basis	NOUN
fbem-4174	52	35	cost	cost	NOUN
fbem-4174	52	36	-	-	PUNCT
fbem-4174	52	37	volume	volume	NOUN
fbem-4174	52	38	-	-	PUNCT
fbem-4174	52	39	profit	profit	NOUN
fbem-4174	52	40	analysis	analysis	NOUN
fbem-4174	52	41	break	break	NOUN
fbem-4174	52	42	-	-	PUNCT
fbem-4174	52	43	even	even	ADV
fbem-4174	52	44	analysis	analysis	NOUN
fbem-4174	52	45	includes	include	VERB
fbem-4174	52	46	break	break	NOUN
fbem-4174	52	47	-	-	PUNCT
fbem-4174	52	48	even	even	ADV
fbem-4174	52	49	point	point	NOUN
fbem-4174	52	50	sales	sale	NOUN
fbem-4174	52	51	and	and	CCONJ
fbem-4174	52	52	break	break	NOUN
fbem-4174	52	53	-	-	PUNCT
fbem-4174	52	54	even	even	ADV
fbem-4174	52	55	point	point	NOUN
fbem-4174	52	56	operation	operation	NOUN
fbem-4174	52	57	volume	volume	NOUN
fbem-4174	52	58	analysis	analysis	NOUN
fbem-4174	52	59	.	.	PUNCT
fbem-4174	53	1	based	base	VERB
fbem-4174	53	2	on	on	ADP
fbem-4174	53	3	the	the	DET
fbem-4174	53	4	zero	zero	NUM
fbem-4174	53	5	profit	profit	NOUN
fbem-4174	53	6	point	point	NOUN
fbem-4174	53	7	of	of	ADP
fbem-4174	53	8	the	the	DET
fbem-4174	53	9	enterprise	enterprise	NOUN
fbem-4174	53	10	,	,	PUNCT
fbem-4174	53	11	this	this	DET
fbem-4174	53	12	kind	kind	NOUN
fbem-4174	53	13	of	of	ADP
fbem-4174	53	14	analysis	analysis	NOUN
fbem-4174	53	15	is	be	AUX
fbem-4174	53	16	targeted	target	VERB
fbem-4174	53	17	at	at	ADP
fbem-4174	53	18	the	the	DET
fbem-4174	53	19	cost	cost	NOUN
fbem-4174	53	20	,	,	PUNCT
fbem-4174	53	21	operation	operation	NOUN
fbem-4174	53	22	volume	volume	NOUN
fbem-4174	53	23	,	,	PUNCT
fbem-4174	53	24	sales	sale	NOUN
fbem-4174	53	25	volume	volume	NOUN
fbem-4174	53	26	and	and	CCONJ
fbem-4174	53	27	profit	profit	NOUN
fbem-4174	53	28	.	.	PUNCT
fbem-4174	54	1	after	after	ADP
fbem-4174	54	2	the	the	DET
fbem-4174	54	3	behavior	behavior	NOUN
fbem-4174	54	4	analysis	analysis	NOUN
fbem-4174	54	5	under	under	ADP
fbem-4174	54	6	activity	activity	NOUN
fbem-4174	54	7	-	-	PUNCT
fbem-4174	54	8	based	base	VERB
fbem-4174	54	9	costing	costing	NOUN
fbem-4174	54	10	,	,	PUNCT
fbem-4174	54	11	the	the	DET
fbem-4174	54	12	cost	cost	NOUN
fbem-4174	54	13	-	-	PUNCT
fbem-4174	54	14	volume	volume	NOUN
fbem-4174	54	15	-	-	PUNCT
fbem-4174	54	16	profit	profit	NOUN
fbem-4174	54	17	analysis	analysis	NOUN
fbem-4174	54	18	can	can	AUX
fbem-4174	54	19	be	be	AUX
fbem-4174	54	20	adopted	adopt	VERB
fbem-4174	54	21	for	for	ADP
fbem-4174	54	22	m	m	PROPN
fbem-4174	54	23	company	company	NOUN
fbem-4174	54	24	.	.	PUNCT
fbem-4174	55	1	assume	assume	VERB
fbem-4174	55	2	that	that	SCONJ
fbem-4174	55	3	the	the	DET
fbem-4174	55	4	production	production	NOUN
fbem-4174	55	5	and	and	CCONJ
fbem-4174	55	6	sales	sale	NOUN
fbem-4174	55	7	volume	volume	NOUN
fbem-4174	55	8	of	of	ADP
fbem-4174	55	9	the	the	DET
fbem-4174	55	10	product	product	NOUN
fbem-4174	55	11	i	i	PRON
fbem-4174	55	12	(	(	PUNCT
fbem-4174	55	13	i=	i=	PROPN
fbem-4174	55	14	1	1	NUM
fbem-4174	55	15	-	-	SYM
fbem-4174	55	16	4	4	NUM
fbem-4174	55	17	)	)	PUNCT
fbem-4174	55	18	is	be	AUX
fbem-4174	55	19	xi	xi	PROPN
fbem-4174	55	20	,	,	PUNCT
fbem-4174	55	21	the	the	DET
fbem-4174	55	22	unit	unit	NOUN
fbem-4174	55	23	short	short	ADJ
fbem-4174	55	24	-	-	PUNCT
fbem-4174	55	25	term	term	NOUN
fbem-4174	55	26	variable	variable	ADJ
fbem-4174	55	27	cost	cost	NOUN
fbem-4174	55	28	is	be	AUX
fbem-4174	55	29	v	v	NOUN
fbem-4174	55	30	,	,	PUNCT
fbem-4174	55	31	the	the	DET
fbem-4174	55	32	unit	unit	NOUN
fbem-4174	55	33	sales	sale	NOUN
fbem-4174	55	34	price	price	NOUN
fbem-4174	55	35	is	be	AUX
fbem-4174	55	36	p	p	NOUN
fbem-4174	55	37	,	,	PUNCT
fbem-4174	55	38	the	the	DET
fbem-4174	55	39	amount	amount	NOUN
fbem-4174	55	40	of	of	ADP
fbem-4174	55	41	operations	operation	NOUN
fbem-4174	55	42	consuming	consume	VERB
fbem-4174	55	43	j	j	PROPN
fbem-4174	55	44	(	(	PUNCT
fbem-4174	55	45	j=	j=	NOUN
fbem-4174	55	46	1	1	NUM
fbem-4174	55	47	-	-	SYM
fbem-4174	55	48	5	5	NUM
fbem-4174	55	49	)	)	PUNCT
fbem-4174	55	50	is	be	AUX
fbem-4174	55	51	yij[4	yij[4	NOUN
fbem-4174	55	52	]	]	PUNCT
fbem-4174	55	53	,	,	PUNCT
fbem-4174	55	54	and	and	CCONJ
fbem-4174	55	55	the	the	DET
fbem-4174	55	56	total	total	ADJ
fbem-4174	55	57	fixed	fix	VERB
fbem-4174	55	58	cost	cost	NOUN
fbem-4174	55	59	of	of	ADP
fbem-4174	55	60	the	the	DET
fbem-4174	55	61	four	four	NUM
fbem-4174	55	62	products	product	NOUN
fbem-4174	55	63	a=	a=	NOUN
fbem-4174	55	64	cny	cny	NOUN
fbem-4174	55	65	1,304,900	1,304,900	NUM
fbem-4174	55	66	,	,	PUNCT
fbem-4174	55	67	expressing	express	VERB
fbem-4174	55	68	the	the	DET
fbem-4174	55	69	contribution	contribution	NOUN
fbem-4174	55	70	margin	margin	NOUN
fbem-4174	55	71	is	be	AUX
fbem-4174	55	72	calculated	calculate	VERB
fbem-4174	55	73	differently	differently	ADV
fbem-4174	55	74	from	from	ADP
fbem-4174	55	75	the	the	DET
fbem-4174	55	76	traditional	traditional	ADJ
fbem-4174	55	77	costvolume	costvolume	NOUN
fbem-4174	55	78	-	-	PUNCT
fbem-4174	55	79	profit	profit	NOUN
fbem-4174	55	80	analysis	analysis	NOUN
fbem-4174	55	81	under	under	ADP
fbem-4174	55	82	the	the	DET
fbem-4174	55	83	activity	activity	NOUN
fbem-4174	55	84	-	-	PUNCT
fbem-4174	55	85	based	base	VERB
fbem-4174	55	86	approach	approach	NOUN
fbem-4174	55	87	.	.	PUNCT
fbem-4174	56	1	the	the	DET
fbem-4174	56	2	contribution	contribution	NOUN
fbem-4174	56	3	margin	margin	NOUN
fbem-4174	56	4	is	be	AUX
fbem-4174	56	5	the	the	DET
fbem-4174	56	6	unit	unit	NOUN
fbem-4174	56	7	price	price	NOUN
fbem-4174	56	8	of	of	ADP
fbem-4174	56	9	sales	sale	NOUN
fbem-4174	56	10	minus	minus	ADP
fbem-4174	56	11	the	the	DET
fbem-4174	56	12	unit	unit	NOUN
fbem-4174	56	13	short	short	ADJ
fbem-4174	56	14	-	-	PUNCT
fbem-4174	56	15	term	term	NOUN
fbem-4174	56	16	variable	variable	ADJ
fbem-4174	56	17	cost	cost	NOUN
fbem-4174	56	18	,	,	PUNCT
fbem-4174	56	19	not	not	PART
fbem-4174	56	20	the	the	DET
fbem-4174	56	21	unit	unit	NOUN
fbem-4174	56	22	variable	variable	ADJ
fbem-4174	56	23	cost	cost	NOUN
fbem-4174	56	24	.	.	PUNCT
fbem-4174	57	1	meanwhile	meanwhile	ADV
fbem-4174	57	2	,	,	PUNCT
fbem-4174	57	3	the	the	DET
fbem-4174	57	4	two	two	NUM
fbem-4174	57	5	analysis	analysis	NOUN
fbem-4174	57	6	methods	method	NOUN
fbem-4174	57	7	are	be	AUX
fbem-4174	57	8	also	also	ADV
fbem-4174	57	9	different	different	ADJ
fbem-4174	57	10	in	in	ADP
fbem-4174	57	11	the	the	DET
fbem-4174	57	12	numerator	numerator	NOUN
fbem-4174	57	13	when	when	SCONJ
fbem-4174	57	14	calculating	calculate	VERB
fbem-4174	57	15	the	the	DET
fbem-4174	57	16	break	break	NOUN
fbem-4174	57	17	-	-	PUNCT
fbem-4174	57	18	even	even	ADV
fbem-4174	57	19	point	point	NOUN
fbem-4174	57	20	.	.	PUNCT
fbem-4174	58	1	the	the	DET
fbem-4174	58	2	numerator	numerator	NOUN
fbem-4174	58	3	of	of	ADP
fbem-4174	58	4	traditional	traditional	ADJ
fbem-4174	58	5	break	break	NOUN
fbem-4174	58	6	-	-	PUNCT
fbem-4174	58	7	even	even	ADV
fbem-4174	58	8	analysis	analysis	NOUN
fbem-4174	58	9	only	only	ADV
fbem-4174	58	10	has	have	AUX
fbem-4174	58	11	fixed	fix	VERB
fbem-4174	58	12	cost	cost	NOUN
fbem-4174	58	13	,	,	PUNCT
fbem-4174	58	14	but	but	CCONJ
fbem-4174	58	15	the	the	DET
fbem-4174	58	16	numerator	numerator	NOUN
fbem-4174	58	17	of	of	ADP
fbem-4174	58	18	activity	activity	NOUN
fbem-4174	58	19	-	-	PUNCT
fbem-4174	58	20	based	base	VERB
fbem-4174	58	21	break	break	NOUN
fbem-4174	58	22	-	-	PUNCT
fbem-4174	58	23	even	even	ADJ
fbem-4174	58	24	analysis	analysis	NOUN
fbem-4174	58	25	includes	include	VERB
fbem-4174	58	26	long	long	ADJ
fbem-4174	58	27	-	-	PUNCT
fbem-4174	58	28	term	term	NOUN
fbem-4174	58	29	variable	variable	ADJ
fbem-4174	58	30	cost	cost	NOUN
fbem-4174	58	31	and	and	CCONJ
fbem-4174	58	32	fixed	fix	VERB
fbem-4174	58	33	cost	cost	NOUN
fbem-4174	58	34	,	,	PUNCT
fbem-4174	58	35	and	and	CCONJ
fbem-4174	58	36	the	the	DET
fbem-4174	58	37	calculation	calculation	NOUN
fbem-4174	58	38	formula	formula	NOUN
fbem-4174	58	39	of	of	ADP
fbem-4174	58	40	break	break	NOUN
fbem-4174	58	41	-	-	PUNCT
fbem-4174	58	42	even	even	ADV
fbem-4174	58	43	point	point	NOUN
fbem-4174	58	44	is	be	AUX
fbem-4174	58	45	as	as	SCONJ
fbem-4174	58	46	follows	follow	VERB
fbem-4174	58	47	[	[	X
fbem-4174	58	48	5	5	NUM
fbem-4174	58	49	]	]	PUNCT
fbem-4174	58	50	:	:	PUNCT
fbem-4174	58	51	q1=(1.38y11	q1=(1.38y11	ADV
fbem-4174	58	52	+	+	NOUN
fbem-4174	58	53	0.03y12	0.03y12	X
fbem-4174	58	54	+	+	NOUN
fbem-4174	58	55	19.19y13	19.19y13	NUM
fbem-4174	58	56	+	+	NOUN
fbem-4174	58	57	0.08y14	0.08y14	NOUN
fbem-4174	58	58	+	+	NOUN
fbem-4174	58	59	0.03y15)+8.72	0.03y15)+8.72	NUM
fbem-4174	58	60	/	/	SYM
fbem-4174	58	61	p1	p1	NOUN
fbem-4174	58	62	-	-	PUNCT
fbem-4174	58	63	0.46	0.46	NUM
fbem-4174	58	64	q2=(1.38y11	q2=(1.38y11	PROPN
fbem-4174	58	65	+	+	NOUN
fbem-4174	58	66	0.03y12	0.03y12	X
fbem-4174	58	67	+	+	NOUN
fbem-4174	58	68	19.19y13	19.19y13	NUM
fbem-4174	58	69	+	+	NOUN
fbem-4174	58	70	0.08y14	0.08y14	NOUN
fbem-4174	58	71	+	+	NOUN
fbem-4174	58	72	0.03y15)+6.97	0.03y15)+6.97	NOUN
fbem-4174	58	73	/	/	SYM
fbem-4174	58	74	p2	p2	NOUN
fbem-4174	58	75	-	-	PUNCT
fbem-4174	58	76	0.24	0.24	NUM
fbem-4174	58	77	q3=(1.38y11	q3=(1.38y11	NOUN
fbem-4174	58	78	+	+	NOUN
fbem-4174	58	79	0.03y12	0.03y12	NOUN
fbem-4174	58	80	+	+	NOUN
fbem-4174	58	81	19.19y13	19.19y13	NUM
fbem-4174	58	82	+	+	NOUN
fbem-4174	58	83	0.08y14	0.08y14	ADJ
fbem-4174	58	84	+	+	ADJ
fbem-4174	58	85	0.03y15)+11.04	0.03y15)+11.04	PROPN
fbem-4174	58	86	/	/	SYM
fbem-4174	58	87	p3	p3	PROPN
fbem-4174	58	88	-	-	NOUN
fbem-4174	58	89	0.68	0.68	NUM
fbem-4174	58	90	q4=(1.38y11	q4=(1.38y11	PROPN
fbem-4174	58	91	+	+	NOUN
fbem-4174	58	92	0.03y12	0.03y12	NOUN
fbem-4174	58	93	+	+	NOUN
fbem-4174	58	94	19.19y13	19.19y13	NUM
fbem-4174	58	95	+	+	NOUN
fbem-4174	58	96	0.08y14	0.08y14	ADJ
fbem-4174	58	97	+	+	ADJ
fbem-4174	58	98	0.03y15)+83.76	0.03y15)+83.76	ADJ
fbem-4174	58	99	/	/	SYM
fbem-4174	58	100	p4	p4	ADJ
fbem-4174	58	101	-	-	PUNCT
fbem-4174	58	102	0.58	0.58	NUM
fbem-4174	58	103	under	under	ADP
fbem-4174	58	104	this	this	DET
fbem-4174	58	105	formula	formula	NOUN
fbem-4174	58	106	,	,	PUNCT
fbem-4174	58	107	the	the	DET
fbem-4174	58	108	break	break	NOUN
fbem-4174	58	109	-	-	PUNCT
fbem-4174	58	110	even	even	ADV
fbem-4174	58	111	sales	sale	NOUN
fbem-4174	58	112	volume	volume	NOUN
fbem-4174	58	113	and	and	CCONJ
fbem-4174	58	114	sales	sale	NOUN
fbem-4174	58	115	volume	volume	NOUN
fbem-4174	58	116	of	of	ADP
fbem-4174	58	117	each	each	DET
fbem-4174	58	118	product	product	NOUN
fbem-4174	58	119	under	under	ADP
fbem-4174	58	120	the	the	DET
fbem-4174	58	121	analysis	analysis	NOUN
fbem-4174	58	122	of	of	ADP
fbem-4174	58	123	activity	activity	NOUN
fbem-4174	58	124	-	-	PUNCT
fbem-4174	58	125	based	base	VERB
fbem-4174	58	126	cost	cost	NOUN
fbem-4174	58	127	and	and	CCONJ
fbem-4174	58	128	profit	profit	NOUN
fbem-4174	58	129	can	can	AUX
fbem-4174	58	130	be	be	AUX
fbem-4174	58	131	calculated	calculate	VERB
fbem-4174	58	132	.	.	PUNCT
fbem-4174	59	1	the	the	DET
fbem-4174	59	2	calculation	calculation	NOUN
fbem-4174	59	3	process	process	NOUN
fbem-4174	59	4	and	and	CCONJ
fbem-4174	59	5	results	result	NOUN
fbem-4174	59	6	are	be	AUX
fbem-4174	59	7	shown	show	VERB
fbem-4174	59	8	in	in	ADP
fbem-4174	59	9	the	the	DET
fbem-4174	59	10	table	table	NOUN
fbem-4174	59	11	:	:	PUNCT
fbem-4174	59	12	western	western	ADJ
fbem-4174	59	13	enterprises	enterprise	NOUN
fbem-4174	59	14	regard	regard	VERB
fbem-4174	59	15	the	the	DET
fbem-4174	59	16	products	product	NOUN
fbem-4174	59	17	with	with	ADP
fbem-4174	59	18	a	a	DET
fbem-4174	59	19	margin	margin	NOUN
fbem-4174	59	20	-	-	PUNCT
fbem-4174	59	21	ofsafety	ofsafety	NOUN
fbem-4174	59	22	ratio	ratio	NOUN
fbem-4174	59	23	of	of	ADP
fbem-4174	59	24	more	more	ADJ
fbem-4174	59	25	than	than	ADP
fbem-4174	59	26	40	40	NUM
fbem-4174	59	27	%	%	NOUN
fbem-4174	59	28	as	as	ADP
fbem-4174	59	29	very	very	ADV
fbem-4174	59	30	safe	safe	ADJ
fbem-4174	59	31	,	,	PUNCT
fbem-4174	59	32	the	the	DET
fbem-4174	59	33	products	product	NOUN
fbem-4174	59	34	with	with	ADP
fbem-4174	59	35	a	a	DET
fbem-4174	59	36	margin	margin	NOUN
fbem-4174	59	37	-	-	PUNCT
fbem-4174	59	38	of	of	ADP
fbem-4174	59	39	-	-	PUNCT
fbem-4174	59	40	safety	safety	NOUN
fbem-4174	59	41	ratio	ratio	NOUN
fbem-4174	59	42	of	of	ADP
fbem-4174	59	43	20	20	NUM
fbem-4174	59	44	%	%	NOUN
fbem-4174	59	45	to	to	PART
fbem-4174	59	46	30	30	NUM
fbem-4174	59	47	%	%	NOUN
fbem-4174	59	48	as	as	ADP
fbem-4174	59	49	relatively	relatively	ADV
fbem-4174	59	50	safe	safe	ADJ
fbem-4174	59	51	,	,	PUNCT
fbem-4174	59	52	and	and	CCONJ
fbem-4174	59	53	the	the	DET
fbem-4174	59	54	ones	one	NOUN
fbem-4174	59	55	with	with	ADP
fbem-4174	59	56	a	a	DET
fbem-4174	59	57	margin	margin	NOUN
fbem-4174	59	58	-	-	PUNCT
fbem-4174	59	59	of	of	ADP
fbem-4174	59	60	-	-	PUNCT
fbem-4174	59	61	safety	safety	NOUN
fbem-4174	59	62	ratio	ratio	NOUN
fbem-4174	59	63	of	of	ADP
fbem-4174	59	64	10	10	NUM
fbem-4174	59	65	%	%	NOUN
fbem-4174	59	66	to	to	PART
fbem-4174	59	67	20	20	NUM
fbem-4174	59	68	%	%	NOUN
fbem-4174	59	69	as	as	ADP
fbem-4174	59	70	alert	alert	ADJ
fbem-4174	59	71	products	product	NOUN
fbem-4174	59	72	.	.	PUNCT
fbem-4174	60	1	according	accord	VERB
fbem-4174	60	2	to	to	ADP
fbem-4174	60	3	this	this	DET
fbem-4174	60	4	standard	standard	NOUN
fbem-4174	60	5	,	,	PUNCT
fbem-4174	60	6	under	under	ADP
fbem-4174	60	7	the	the	DET
fbem-4174	60	8	activity	activity	NOUN
fbem-4174	60	9	-	-	PUNCT
fbem-4174	60	10	based	base	VERB
fbem-4174	60	11	cost	cost	NOUN
fbem-4174	60	12	-	-	PUNCT
fbem-4174	60	13	volume	volume	NOUN
fbem-4174	60	14	-	-	PUNCT
fbem-4174	60	15	profit	profit	NOUN
fbem-4174	60	16	analysis	analysis	NOUN
fbem-4174	60	17	,	,	PUNCT
fbem-4174	60	18	the	the	DET
fbem-4174	60	19	wardrobe	wardrobe	NOUN
fbem-4174	60	20	and	and	CCONJ
fbem-4174	60	21	the	the	DET
fbem-4174	60	22	sofa	sofa	NOUN
fbem-4174	60	23	made	make	VERB
fbem-4174	60	24	of	of	ADP
fbem-4174	60	25	solid	solid	ADJ
fbem-4174	60	26	wood	wood	NOUN
fbem-4174	60	27	of	of	ADP
fbem-4174	60	28	m	m	PROPN
fbem-4174	60	29	company	company	NOUN
fbem-4174	60	30	are	be	AUX
fbem-4174	60	31	very	very	ADV
fbem-4174	60	32	safe	safe	ADJ
fbem-4174	60	33	products	product	NOUN
fbem-4174	60	34	,	,	PUNCT
fbem-4174	60	35	wooden	wooden	ADJ
fbem-4174	60	36	bed	bed	NOUN
fbem-4174	60	37	is	be	AUX
fbem-4174	60	38	relatively	relatively	ADV
fbem-4174	60	39	safe	safe	ADJ
fbem-4174	60	40	products	product	NOUN
fbem-4174	60	41	,	,	PUNCT
fbem-4174	60	42	and	and	CCONJ
fbem-4174	60	43	the	the	DET
fbem-4174	60	44	table	table	NOUN
fbem-4174	60	45	made	make	VERB
fbem-4174	60	46	of	of	ADP
fbem-4174	60	47	solid	solid	ADJ
fbem-4174	60	48	wood	wood	NOUN
fbem-4174	60	49	is	be	AUX
fbem-4174	60	50	the	the	DET
fbem-4174	60	51	product	product	NOUN
fbem-4174	60	52	that	that	PRON
fbem-4174	60	53	should	should	AUX
fbem-4174	60	54	be	be	AUX
fbem-4174	60	55	vigilant	vigilant	ADJ
fbem-4174	60	56	.	.	PUNCT
fbem-4174	61	1	the	the	DET
fbem-4174	61	2	product	product	NOUN
fbem-4174	61	3	safety	safety	NOUN
fbem-4174	61	4	degree	degree	NOUN
fbem-4174	61	5	calculated	calculate	VERB
fbem-4174	61	6	under	under	ADP
fbem-4174	61	7	the	the	DET
fbem-4174	61	8	activity	activity	NOUN
fbem-4174	61	9	-	-	PUNCT
fbem-4174	61	10	based	base	VERB
fbem-4174	61	11	cost	cost	NOUN
fbem-4174	61	12	-	-	PUNCT
fbem-4174	61	13	volume	volume	NOUN
fbem-4174	61	14	-	-	PUNCT
fbem-4174	61	15	profit	profit	NOUN
fbem-4174	61	16	analysis	analysis	NOUN
fbem-4174	61	17	is	be	AUX
fbem-4174	61	18	different	different	ADJ
fbem-4174	61	19	from	from	ADP
fbem-4174	61	20	the	the	DET
fbem-4174	61	21	one	one	NOUN
fbem-4174	61	22	under	under	ADP
fbem-4174	61	23	the	the	DET
fbem-4174	61	24	traditional	traditional	ADJ
fbem-4174	61	25	cost	cost	NOUN
fbem-4174	61	26	volume	volume	NOUN
fbem-4174	61	27	-	-	PUNCT
fbem-4174	61	28	profit	profit	NOUN
fbem-4174	61	29	analysis	analysis	NOUN
fbem-4174	61	30	.	.	PUNCT
fbem-4174	62	1	the	the	DET
fbem-4174	62	2	table	table	NOUN
fbem-4174	62	3	made	make	VERB
fbem-4174	62	4	of	of	ADP
fbem-4174	62	5	solid	solid	ADJ
fbem-4174	62	6	wood	wood	NOUN
fbem-4174	62	7	with	with	ADP
fbem-4174	62	8	small	small	ADJ
fbem-4174	62	9	output	output	NOUN
fbem-4174	62	10	under	under	ADP
fbem-4174	62	11	the	the	DET
fbem-4174	62	12	traditional	traditional	ADJ
fbem-4174	62	13	cost	cost	NOUN
fbem-4174	62	14	-	-	PUNCT
fbem-4174	62	15	volume	volume	NOUN
fbem-4174	62	16	-	-	PUNCT
fbem-4174	62	17	profit	profit	NOUN
fbem-4174	62	18	analysis	analysis	NOUN
fbem-4174	62	19	has	have	VERB
fbem-4174	62	20	the	the	DET
fbem-4174	62	21	highest	high	ADJ
fbem-4174	62	22	safety	safety	NOUN
fbem-4174	62	23	degree	degree	NOUN
fbem-4174	62	24	,	,	PUNCT
fbem-4174	62	25	but	but	CCONJ
fbem-4174	62	26	this	this	PRON
fbem-4174	62	27	is	be	AUX
fbem-4174	62	28	not	not	PART
fbem-4174	62	29	the	the	DET
fbem-4174	62	30	case	case	NOUN
fbem-4174	62	31	under	under	ADP
fbem-4174	62	32	the	the	DET
fbem-4174	62	33	activity	activity	NOUN
fbem-4174	62	34	-	-	PUNCT
fbem-4174	62	35	based	base	VERB
fbem-4174	62	36	cost	cost	NOUN
fbem-4174	62	37	-	-	PUNCT
fbem-4174	62	38	volume	volume	NOUN
fbem-4174	62	39	-	-	PUNCT
fbem-4174	62	40	profit	profit	NOUN
fbem-4174	62	41	method	method	NOUN
fbem-4174	62	42	.	.	PUNCT
fbem-4174	63	1	this	this	DET
fbem-4174	63	2	phenomenon	phenomenon	NOUN
fbem-4174	63	3	is	be	AUX
fbem-4174	63	4	mainly	mainly	ADV
fbem-4174	63	5	caused	cause	VERB
fbem-4174	63	6	by	by	ADP
fbem-4174	63	7	the	the	DET
fbem-4174	63	8	division	division	NOUN
fbem-4174	63	9	of	of	ADP
fbem-4174	63	10	indirect	indirect	ADJ
fbem-4174	63	11	costs	cost	NOUN
fbem-4174	63	12	[	[	X
fbem-4174	63	13	6	6	NUM
fbem-4174	63	14	]	]	PUNCT
fbem-4174	63	15	.	.	PUNCT
fbem-4174	64	1	234	234	NUM
fbem-4174	64	2	table	table	NOUN
fbem-4174	64	3	1	1	NUM
fbem-4174	64	4	.	.	PUNCT
fbem-4174	64	5	basic	basic	ADJ
fbem-4174	64	6	data	datum	NOUN
fbem-4174	64	7	of	of	ADP
fbem-4174	64	8	commodities	commodity	NOUN
fbem-4174	64	9	name	name	NOUN
fbem-4174	64	10	of	of	ADP
fbem-4174	64	11	the	the	DET
fbem-4174	64	12	commodities	commodity	NOUN
fbem-4174	64	13	wooden	wooden	ADJ
fbem-4174	64	14	bed	bed	NOUN
fbem-4174	64	15	solid	solid	ADJ
fbem-4174	64	16	wood	wood	NOUN
fbem-4174	64	17	dining	dining	NOUN
fbem-4174	64	18	table	table	NOUN
fbem-4174	64	19	the	the	DET
fbem-4174	64	20	wardrobe	wardrobe	NOUN
fbem-4174	64	21	solid	solid	ADJ
fbem-4174	64	22	wood	wood	NOUN
fbem-4174	64	23	sofa	sofa	NOUN
fbem-4174	64	24	sales	sale	NOUN
fbem-4174	64	25	unit	unit	NOUN
fbem-4174	64	26	price	price	NOUN
fbem-4174	64	27	(	(	PUNCT
fbem-4174	64	28	ten	ten	NUM
fbem-4174	64	29	thousand	thousand	NUM
fbem-4174	64	30	yuan	yuan	NOUN
fbem-4174	64	31	/	/	SYM
fbem-4174	64	32	piece	piece	NOUN
fbem-4174	64	33	)	)	PUNCT
fbem-4174	64	34	0.5	0.5	NUM
fbem-4174	64	35	0.32	0.32	NUM
fbem-4174	64	36	105	105	NUM
fbem-4174	64	37	0.71	0.71	NUM
fbem-4174	64	38	unit	unit	NOUN
fbem-4174	64	39	short	short	ADJ
fbem-4174	64	40	-	-	PUNCT
fbem-4174	64	41	term	term	NOUN
fbem-4174	64	42	variable	variable	ADJ
fbem-4174	64	43	cost	cost	NOUN
fbem-4174	64	44	(	(	PUNCT
fbem-4174	64	45	ten	ten	NUM
fbem-4174	64	46	thousand	thousand	NUM
fbem-4174	64	47	yuan	yuan	NOUN
fbem-4174	64	48	/	/	SYM
fbem-4174	64	49	piece	piece	NOUN
fbem-4174	64	50	)	)	PUNCT
fbem-4174	64	51	0.37	0.37	NUM
fbem-4174	64	52	0.22	0.22	NUM
fbem-4174	64	53	0.68	0.68	NUM
fbem-4174	64	54	0.51	0.51	NUM
fbem-4174	64	55	marginal	marginal	ADJ
fbem-4174	64	56	contribution	contribution	NOUN
fbem-4174	64	57	(	(	PUNCT
fbem-4174	64	58	ten	ten	NUM
fbem-4174	64	59	thousand	thousand	NUM
fbem-4174	64	60	yuan	yuan	NOUN
fbem-4174	64	61	/	/	SYM
fbem-4174	64	62	piece	piece	NOUN
fbem-4174	64	63	)	)	PUNCT
fbem-4174	64	64	0.13	0.13	NUM
fbem-4174	64	65	0.1	0.1	NUM
fbem-4174	64	66	0.37	0.37	NUM
fbem-4174	64	67	0.2	0.2	NUM
fbem-4174	64	68	long	long	ADJ
fbem-4174	64	69	-	-	PUNCT
fbem-4174	64	70	term	term	NOUN
fbem-4174	64	71	variable	variable	ADJ
fbem-4174	64	72	cost	cost	NOUN
fbem-4174	64	73	(	(	PUNCT
fbem-4174	64	74	ten	ten	NUM
fbem-4174	64	75	thousand	thousand	NUM
fbem-4174	64	76	yuan	yuan	NOUN
fbem-4174	64	77	)	)	PUNCT
fbem-4174	64	78	49.23	49.23	NUM
fbem-4174	64	79	28.01	28.01	NUM
fbem-4174	64	80	117.68	117.68	NUM
fbem-4174	64	81	304.57	304.57	NUM
fbem-4174	64	82	fixed	fix	VERB
fbem-4174	64	83	cost	cost	NOUN
fbem-4174	64	84	(	(	PUNCT
fbem-4174	64	85	ten	ten	NUM
fbem-4174	64	86	thousand	thousand	NUM
fbem-4174	64	87	yuan	yuan	NOUN
fbem-4174	64	88	)	)	PUNCT
fbem-4174	64	89	8.72	8.72	NUM
fbem-4174	64	90	6.97	6.97	NUM
fbem-4174	64	91	11.04	11.04	NUM
fbem-4174	64	92	83.76	83.76	NUM
fbem-4174	64	93	total	total	ADJ
fbem-4174	64	94	long	long	ADJ
fbem-4174	64	95	-	-	PUNCT
fbem-4174	64	96	term	term	NOUN
fbem-4174	64	97	variable	variable	NOUN
fbem-4174	64	98	and	and	CCONJ
fbem-4174	64	99	fixed	fix	VERB
fbem-4174	64	100	costs(ten	costs(ten	NOUN
fbem-4174	64	101	thousand	thousand	NUM
fbem-4174	64	102	yuan	yuan	NOUN
fbem-4174	64	103	)	)	PUNCT
fbem-4174	64	104	57.95	57.95	NUM
fbem-4174	64	105	34.98	34.98	NUM
fbem-4174	64	106	128.72	128.72	NUM
fbem-4174	64	107	388.33	388.33	NUM
fbem-4174	64	108	profit	profit	NOUN
fbem-4174	64	109	before	before	ADP
fbem-4174	64	110	interest	interest	NOUN
fbem-4174	64	111	and	and	CCONJ
fbem-4174	64	112	tax	tax	NOUN
fbem-4174	64	113	(	(	PUNCT
fbem-4174	64	114	ten	ten	NUM
fbem-4174	64	115	thousand	thousand	NUM
fbem-4174	64	116	yuan	yuan	NOUN
fbem-4174	64	117	)	)	PUNCT
fbem-4174	64	118	6.79	6.79	NUM
fbem-4174	64	119	4.82	4.82	NUM
fbem-4174	64	120	104.38	104.38	NUM
fbem-4174	64	121	568.07	568.07	NUM
fbem-4174	64	122	profit	profit	NOUN
fbem-4174	64	123	margin	margin	NOUN
fbem-4174	64	124	before	before	ADP
fbem-4174	64	125	interest	interest	NOUN
fbem-4174	64	126	and	and	CCONJ
fbem-4174	64	127	tax	tax	NOUN
fbem-4174	64	128	2.28	2.28	NUM
fbem-4174	64	129	%	%	NOUN
fbem-4174	64	130	3.78	3.78	NUM
fbem-4174	64	131	%	%	NOUN
fbem-4174	64	132	15.76	15.76	NUM
fbem-4174	64	133	%	%	NOUN
fbem-4174	64	134	16.73	16.73	NUM
fbem-4174	64	135	%	%	NOUN
fbem-4174	64	136	break	break	NOUN
fbem-4174	64	137	-	-	PUNCT
fbem-4174	64	138	even	even	ADV
fbem-4174	64	139	sales	sale	NOUN
fbem-4174	64	140	(	(	PUNCT
fbem-4174	64	141	piece	piece	NOUN
fbem-4174	64	142	)	)	PUNCT
fbem-4174	64	143	445.77	445.77	NUM
fbem-4174	64	144	349.8	349.8	NUM
fbem-4174	64	145	347.89	347.89	NUM
fbem-4174	64	146	1941.65	1941.65	NUM
fbem-4174	64	147	break	break	NOUN
fbem-4174	64	148	-	-	PUNCT
fbem-4174	64	149	even	even	ADV
fbem-4174	64	150	sales	sale	NOUN
fbem-4174	64	151	volume(ten	volume(ten	VERB
fbem-4174	64	152	thousand	thousand	NUM
fbem-4174	64	153	yuan	yuan	NOUN
fbem-4174	64	154	)	)	PUNCT
fbem-4174	64	155	222.89	222.89	NUM
fbem-4174	64	156	111.94	111.94	NUM
fbem-4174	64	157	365.28	365.28	NUM
fbem-4174	64	158	1378.57	1378.57	NUM
fbem-4174	64	159	table	table	NOUN
fbem-4174	64	160	2	2	NUM
fbem-4174	64	161	.	.	X
fbem-4174	64	162	calculation	calculation	NOUN
fbem-4174	64	163	of	of	ADP
fbem-4174	64	164	margin	margin	NOUN
fbem-4174	64	165	of	of	ADP
fbem-4174	64	166	safety	safety	NOUN
fbem-4174	64	167	rate	rate	NOUN
fbem-4174	64	168	name	name	NOUN
fbem-4174	64	169	of	of	ADP
fbem-4174	64	170	the	the	DET
fbem-4174	64	171	commodities	commodity	NOUN
fbem-4174	64	172	wooden	wooden	ADJ
fbem-4174	64	173	bed	bed	NOUN
fbem-4174	64	174	solid	solid	ADJ
fbem-4174	64	175	wood	wood	NOUN
fbem-4174	64	176	dining	dining	NOUN
fbem-4174	64	177	table	table	NOUN
fbem-4174	64	178	the	the	DET
fbem-4174	64	179	wardrobe	wardrobe	NOUN
fbem-4174	64	180	solid	solid	ADJ
fbem-4174	64	181	wood	wood	NOUN
fbem-4174	64	182	sofa	sofa	NOUN
fbem-4174	64	183	sales	sale	NOUN
fbem-4174	64	184	volume	volume	NOUN
fbem-4174	64	185	(	(	PUNCT
fbem-4174	64	186	ten	ten	NUM
fbem-4174	64	187	thousand	thousand	NUM
fbem-4174	64	188	yuan	yuan	NOUN
fbem-4174	64	189	)	)	PUNCT
fbem-4174	65	1	298.98	298.98	NUM
fbem-4174	65	2	127.59	127.59	NUM
fbem-4174	65	3	662.27	662.27	NUM
fbem-4174	65	4	3395.3	3395.3	NUM
fbem-4174	65	5	1	1	NUM
fbem-4174	65	6	break	break	NOUN
fbem-4174	65	7	-	-	PUNCT
fbem-4174	65	8	even	even	ADV
fbem-4174	65	9	sales	sale	NOUN
fbem-4174	65	10	volume	volume	NOUN
fbem-4174	65	11	(	(	PUNCT
fbem-4174	65	12	ten	ten	NUM
fbem-4174	65	13	thousand	thousand	NUM
fbem-4174	65	14	yuan	yuan	NOUN
fbem-4174	65	15	)	)	PUNCT
fbem-4174	65	16	222.89	222.89	NUM
fbem-4174	65	17	111.94	111.94	NUM
fbem-4174	65	18	365.28	365.28	NUM
fbem-4174	65	19	1378.57	1378.57	NUM
fbem-4174	65	20	amount	amount	NOUN
fbem-4174	65	21	of	of	ADP
fbem-4174	65	22	margin	margin	NOUN
fbem-4174	65	23	of	of	ADP
fbem-4174	65	24	safety	safety	NOUN
fbem-4174	65	25	(	(	PUNCT
fbem-4174	65	26	ten	ten	NUM
fbem-4174	65	27	thousand	thousand	NUM
fbem-4174	65	28	yuan	yuan	NOUN
fbem-4174	65	29	)	)	PUNCT
fbem-4174	65	30	76.09	76.09	NUM
fbem-4174	65	31	15.65	15.65	NUM
fbem-4174	65	32	296.99	296.99	NUM
fbem-4174	65	33	2016.74	2016.74	NUM
fbem-4174	65	34	rate	rate	NOUN
fbem-4174	65	35	of	of	ADP
fbem-4174	65	36	margin	margin	NOUN
fbem-4174	65	37	of	of	ADP
fbem-4174	65	38	safety	safety	NOUN
fbem-4174	65	39	25	25	NUM
fbem-4174	65	40	%	%	NOUN
fbem-4174	65	41	12.27	12.27	NUM
fbem-4174	65	42	%	%	NOUN
fbem-4174	65	43	44.84	44.84	NUM
fbem-4174	65	44	%	%	NOUN
fbem-4174	65	45	59.40	59.40	NUM
fbem-4174	65	46	%	%	NOUN
fbem-4174	65	47	5	5	NUM
fbem-4174	65	48	.	.	PUNCT
fbem-4174	65	49	conclusion	conclusion	NOUN
fbem-4174	65	50	under	under	ADP
fbem-4174	65	51	the	the	DET
fbem-4174	65	52	traditional	traditional	ADJ
fbem-4174	65	53	cost	cost	NOUN
fbem-4174	65	54	-	-	PUNCT
fbem-4174	65	55	volume	volume	NOUN
fbem-4174	65	56	-	-	PUNCT
fbem-4174	65	57	profit	profit	NOUN
fbem-4174	65	58	method	method	NOUN
fbem-4174	65	59	,	,	PUNCT
fbem-4174	65	60	the	the	DET
fbem-4174	65	61	overhead	overhead	ADJ
fbem-4174	65	62	cost	cost	NOUN
fbem-4174	65	63	is	be	AUX
fbem-4174	65	64	divided	divide	VERB
fbem-4174	65	65	according	accord	VERB
fbem-4174	65	66	to	to	ADP
fbem-4174	65	67	the	the	DET
fbem-4174	65	68	product	product	NOUN
fbem-4174	65	69	output	output	NOUN
fbem-4174	65	70	.	.	PUNCT
fbem-4174	66	1	the	the	DET
fbem-4174	66	2	products	product	NOUN
fbem-4174	66	3	with	with	ADP
fbem-4174	66	4	small	small	ADJ
fbem-4174	66	5	output	output	NOUN
fbem-4174	66	6	will	will	AUX
fbem-4174	66	7	be	be	AUX
fbem-4174	66	8	allocated	allocate	VERB
fbem-4174	66	9	with	with	ADP
fbem-4174	66	10	little	little	ADJ
fbem-4174	66	11	overhead	overhead	ADJ
fbem-4174	66	12	cost	cost	NOUN
fbem-4174	66	13	,	,	PUNCT
fbem-4174	66	14	while	while	SCONJ
fbem-4174	66	15	the	the	DET
fbem-4174	66	16	products	product	NOUN
fbem-4174	66	17	with	with	ADP
fbem-4174	66	18	large	large	ADJ
fbem-4174	66	19	output	output	NOUN
fbem-4174	66	20	will	will	AUX
fbem-4174	66	21	bear	bear	VERB
fbem-4174	66	22	most	most	ADJ
fbem-4174	66	23	of	of	ADP
fbem-4174	66	24	the	the	DET
fbem-4174	66	25	overhead	overhead	ADJ
fbem-4174	66	26	cost	cost	NOUN
fbem-4174	66	27	,	,	PUNCT
fbem-4174	66	28	which	which	PRON
fbem-4174	66	29	will	will	AUX
fbem-4174	66	30	cause	cause	VERB
fbem-4174	66	31	the	the	DET
fbem-4174	66	32	cost	cost	NOUN
fbem-4174	66	33	of	of	ADP
fbem-4174	66	34	products	product	NOUN
fbem-4174	66	35	with	with	ADP
fbem-4174	66	36	large	large	ADJ
fbem-4174	66	37	output	output	NOUN
fbem-4174	66	38	to	to	PART
fbem-4174	66	39	be	be	AUX
fbem-4174	66	40	falsely	falsely	ADV
fbem-4174	66	41	inflated	inflate	VERB
fbem-4174	66	42	and	and	CCONJ
fbem-4174	66	43	the	the	DET
fbem-4174	66	44	cost	cost	NOUN
fbem-4174	66	45	of	of	ADP
fbem-4174	66	46	products	product	NOUN
fbem-4174	66	47	with	with	ADP
fbem-4174	66	48	small	small	ADJ
fbem-4174	66	49	output	output	NOUN
fbem-4174	66	50	to	to	PART
fbem-4174	66	51	be	be	AUX
fbem-4174	66	52	deflated	deflate	VERB
fbem-4174	66	53	.	.	PUNCT
fbem-4174	67	1	with	with	ADP
fbem-4174	67	2	the	the	DET
fbem-4174	67	3	activitybased	activitybase	VERB
fbem-4174	67	4	cost	cost	NOUN
fbem-4174	67	5	-	-	PUNCT
fbem-4174	67	6	volume	volume	NOUN
fbem-4174	67	7	-	-	PUNCT
fbem-4174	67	8	profit	profit	NOUN
fbem-4174	67	9	analysis	analysis	NOUN
fbem-4174	67	10	,	,	PUNCT
fbem-4174	67	11	the	the	DET
fbem-4174	67	12	cost	cost	NOUN
fbem-4174	67	13	of	of	ADP
fbem-4174	67	14	the	the	DET
fbem-4174	67	15	product	product	NOUN
fbem-4174	67	16	is	be	AUX
fbem-4174	67	17	allocated	allocate	VERB
fbem-4174	67	18	according	accord	VERB
fbem-4174	67	19	to	to	ADP
fbem-4174	67	20	the	the	DET
fbem-4174	67	21	actual	actual	ADJ
fbem-4174	67	22	amount	amount	NOUN
fbem-4174	67	23	of	of	ADP
fbem-4174	67	24	work	work	NOUN
fbem-4174	67	25	consumed	consume	VERB
fbem-4174	67	26	,	,	PUNCT
fbem-4174	67	27	which	which	PRON
fbem-4174	67	28	effectively	effectively	ADV
fbem-4174	67	29	avoids	avoid	VERB
fbem-4174	67	30	the	the	DET
fbem-4174	67	31	distortion	distortion	NOUN
fbem-4174	67	32	of	of	ADP
fbem-4174	67	33	cost	cost	NOUN
fbem-4174	67	34	allocation	allocation	NOUN
fbem-4174	67	35	.	.	PUNCT
fbem-4174	68	1	products	product	NOUN
fbem-4174	68	2	with	with	ADP
fbem-4174	68	3	a	a	DET
fbem-4174	68	4	small	small	ADJ
fbem-4174	68	5	output	output	NOUN
fbem-4174	68	6	may	may	AUX
fbem-4174	68	7	consume	consume	VERB
fbem-4174	68	8	a	a	DET
fbem-4174	68	9	large	large	ADJ
fbem-4174	68	10	amount	amount	NOUN
fbem-4174	68	11	of	of	ADP
fbem-4174	68	12	work	work	NOUN
fbem-4174	68	13	,	,	PUNCT
fbem-4174	68	14	while	while	SCONJ
fbem-4174	68	15	correspondingly	correspondingly	ADV
fbem-4174	68	16	,	,	PUNCT
fbem-4174	68	17	products	product	NOUN
fbem-4174	68	18	with	with	ADP
fbem-4174	68	19	a	a	DET
fbem-4174	68	20	large	large	ADJ
fbem-4174	68	21	output	output	NOUN
fbem-4174	68	22	do	do	AUX
fbem-4174	68	23	not	not	PART
fbem-4174	68	24	necessarily	necessarily	ADV
fbem-4174	68	25	consume	consume	VERB
fbem-4174	68	26	a	a	DET
fbem-4174	68	27	large	large	ADJ
fbem-4174	68	28	amount	amount	NOUN
fbem-4174	68	29	of	of	ADP
fbem-4174	68	30	work	work	NOUN
fbem-4174	68	31	.	.	PUNCT
fbem-4174	69	1	in	in	ADP
fbem-4174	69	2	a	a	DET
fbem-4174	69	3	consequence	consequence	NOUN
fbem-4174	69	4	,	,	PUNCT
fbem-4174	69	5	the	the	DET
fbem-4174	69	6	product	product	NOUN
fbem-4174	69	7	safety	safety	NOUN
fbem-4174	69	8	degree	degree	NOUN
fbem-4174	69	9	of	of	ADP
fbem-4174	69	10	m	m	PROPN
fbem-4174	69	11	company	company	NOUN
fbem-4174	69	12	has	have	VERB
fbem-4174	69	13	deviations	deviation	NOUN
fbem-4174	69	14	because	because	SCONJ
fbem-4174	69	15	of	of	ADP
fbem-4174	69	16	different	different	ADJ
fbem-4174	69	17	analysis	analysis	NOUN
fbem-4174	69	18	methods	method	NOUN
fbem-4174	69	19	.	.	PUNCT
fbem-4174	70	1	references	reference	NOUN
fbem-4174	70	2	[	[	X
fbem-4174	70	3	1	1	NUM
fbem-4174	70	4	]	]	PUNCT
fbem-4174	70	5	lulu	lulu	NOUN
fbem-4174	70	6	.	.	PUNCT
fbem-4174	71	1	(	(	PUNCT
fbem-4174	71	2	2019	2019	NUM
fbem-4174	71	3	)	)	PUNCT
fbem-4174	71	4	.	.	PUNCT
fbem-4174	72	1	cost	cost	NOUN
fbem-4174	72	2	and	and	CCONJ
fbem-4174	72	3	profit	profit	NOUN
fbem-4174	72	4	analysis	analysis	NOUN
fbem-4174	72	5	and	and	CCONJ
fbem-4174	72	6	its	its	PRON
fbem-4174	72	7	application	application	NOUN
fbem-4174	72	8	-a	-a	PART
fbem-4174	72	9	case	case	NOUN
fbem-4174	72	10	study	study	NOUN
fbem-4174	72	11	of	of	ADP
fbem-4174	72	12	m	m	PROPN
fbem-4174	72	13	factory	factory	NOUN
fbem-4174	72	14	.	.	PUNCT
fbem-4174	73	1	operation	operation	NOUN
fbem-4174	73	2	and	and	CCONJ
fbem-4174	73	3	management	management	NOUN
fbem-4174	73	4	,	,	PUNCT
fbem-4174	73	5	09	09	NUM
fbem-4174	73	6	:	:	SYM
fbem-4174	73	7	3134	3134	NUM
fbem-4174	73	8	.	.	PUNCT
fbem-4174	74	1	[	[	X
fbem-4174	74	2	2	2	NUM
fbem-4174	74	3	]	]	X
fbem-4174	74	4	chen	chen	PROPN
fbem-4174	74	5	,	,	PUNCT
fbem-4174	74	6	x.	x.	PROPN
fbem-4174	74	7	,	,	PUNCT
fbem-4174	74	8	li	li	PROPN
fbem-4174	74	9	,	,	PUNCT
fbem-4174	74	10	y.(2022	y.(2022	PROPN
fbem-4174	74	11	)	)	PUNCT
fbem-4174	74	12	.	.	PUNCT
fbem-4174	75	1	analysis	analysis	NOUN
fbem-4174	75	2	and	and	CCONJ
fbem-4174	75	3	research	research	NOUN
fbem-4174	75	4	on	on	ADP
fbem-4174	75	5	the	the	DET
fbem-4174	75	6	application	application	NOUN
fbem-4174	75	7	of	of	ADP
fbem-4174	75	8	capital	capital	NOUN
fbem-4174	75	9	,	,	PUNCT
fbem-4174	75	10	volume	volume	NOUN
fbem-4174	75	11	and	and	CCONJ
fbem-4174	75	12	profit	profit	NOUN
fbem-4174	75	13	of	of	ADP
fbem-4174	75	14	yili	yili	NOUN
fbem-4174	75	15	group	group	NOUN
fbem-4174	75	16	.	.	PUNCT
fbem-4174	76	1	accounting	accounting	NOUN
fbem-4174	76	2	of	of	ADP
fbem-4174	76	3	township	township	NOUN
fbem-4174	76	4	enterprises	enterprise	NOUN
fbem-4174	76	5	in	in	ADP
fbem-4174	76	6	china	china	PROPN
fbem-4174	76	7	,	,	PUNCT
fbem-4174	76	8	01:114	01:114	NUM
fbem-4174	76	9	-	-	SYM
fbem-4174	76	10	116	116	NUM
fbem-4174	76	11	.	.	PUNCT
fbem-4174	77	1	[	[	X
fbem-4174	77	2	3	3	NUM
fbem-4174	77	3	]	]	X
fbem-4174	77	4	zhang	zhang	PROPN
fbem-4174	77	5	,	,	PUNCT
fbem-4174	77	6	x.(2021	x.(2021	PROPN
fbem-4174	77	7	)	)	PUNCT
fbem-4174	77	8	.	.	PUNCT
fbem-4174	78	1	research	research	NOUN
fbem-4174	78	2	on	on	ADP
fbem-4174	78	3	innovation	innovation	NOUN
fbem-4174	78	4	application	application	NOUN
fbem-4174	78	5	of	of	ADP
fbem-4174	78	6	costquantity	costquantity	NOUN
fbem-4174	78	7	-	-	PUNCT
fbem-4174	78	8	profit	profit	NOUN
fbem-4174	78	9	analysis	analysis	NOUN
fbem-4174	78	10	based	base	VERB
fbem-4174	78	11	on	on	ADP
fbem-4174	78	12	competitive	competitive	ADJ
fbem-4174	78	13	strategy	strategy	NOUN
fbem-4174	78	14	.	.	PUNCT
fbem-4174	79	1	china	china	PROPN
fbem-4174	79	2	chief	chief	ADJ
fbem-4174	79	3	accountant	accountant	NOUN
fbem-4174	79	4	,	,	PUNCT
fbem-4174	79	5	02	02	NUM
fbem-4174	79	6	:	:	SYM
fbem-4174	79	7	44	44	NUM
fbem-4174	79	8	-	-	SYM
fbem-4174	79	9	47	47	NUM
fbem-4174	79	10	.	.	PUNCT
fbem-4174	80	1	[	[	X
fbem-4174	80	2	4	4	NUM
fbem-4174	80	3	]	]	X
fbem-4174	80	4	zhang	zhang	PROPN
fbem-4174	80	5	,	,	PUNCT
fbem-4174	80	6	k.	k.	PROPN
fbem-4174	80	7	(	(	PUNCT
fbem-4174	80	8	2013	2013	NUM
fbem-4174	80	9	)	)	PUNCT
fbem-4174	80	10	.	.	PUNCT
fbem-4174	81	1	research	research	NOUN
fbem-4174	81	2	on	on	ADP
fbem-4174	81	3	the	the	DET
fbem-4174	81	4	application	application	NOUN
fbem-4174	81	5	of	of	ADP
fbem-4174	81	6	activitybased	activitybase	VERB
fbem-4174	81	7	costing	costing	NOUN
fbem-4174	81	8	in	in	ADP
fbem-4174	81	9	the	the	DET
fbem-4174	81	10	cost	cost	NOUN
fbem-4174	81	11	control	control	NOUN
fbem-4174	81	12	of	of	ADP
fbem-4174	81	13	logistics	logistic	NOUN
fbem-4174	81	14	enterprises	enterprise	NOUN
fbem-4174	81	15	.	.	PUNCT
fbem-4174	82	1	friends	friend	NOUN
fbem-4174	82	2	of	of	ADP
fbem-4174	82	3	accounting	accounting	NOUN
fbem-4174	82	4	,	,	PUNCT
fbem-4174	82	5	20	20	NUM
fbem-4174	82	6	:	:	SYM
fbem-4174	82	7	41	41	NUM
fbem-4174	82	8	-	-	SYM
fbem-4174	82	9	43	43	NUM
fbem-4174	82	10	.	.	PUNCT
fbem-4174	83	1	[	[	X
fbem-4174	83	2	5	5	NUM
fbem-4174	83	3	]	]	X
fbem-4174	83	4	gao	gao	PROPN
fbem-4174	83	5	,	,	PUNCT
fbem-4174	83	6	b.	b.	PROPN
fbem-4174	83	7	(	(	PUNCT
fbem-4174	83	8	2015	2015	NUM
fbem-4174	83	9	)	)	PUNCT
fbem-4174	83	10	.	.	PUNCT
fbem-4174	84	1	homework	homework	NOUN
fbem-4174	84	2	cost	cost	NOUN
fbem-4174	84	3	method	method	NOUN
fbem-4174	84	4	in	in	ADP
fbem-4174	84	5	the	the	DET
fbem-4174	84	6	application	application	NOUN
fbem-4174	84	7	of	of	ADP
fbem-4174	84	8	a	a	DET
fbem-4174	84	9	company	company	NOUN
fbem-4174	84	10	's	's	PART
fbem-4174	84	11	cost	cost	NOUN
fbem-4174	84	12	accounting	accounting	NOUN
fbem-4174	84	13	fine	fine	ADJ
fbem-4174	84	14	research	research	NOUN
fbem-4174	84	15	.	.	PUNCT
fbem-4174	85	1	market	market	NOUN
fbem-4174	85	2	modernization	modernization	NOUN
fbem-4174	85	3	,	,	PUNCT
fbem-4174	85	4	13	13	NUM
fbem-4174	85	5	:	:	SYM
fbem-4174	85	6	195	195	NUM
fbem-4174	85	7	.	.	PUNCT
fbem-4174	86	1	[	[	X
fbem-4174	86	2	6	6	NUM
fbem-4174	86	3	]	]	X
fbem-4174	86	4	wei	wei	PROPN
fbem-4174	86	5	,	,	PUNCT
fbem-4174	86	6	y.	y.	PROPN
fbem-4174	86	7	(	(	PUNCT
fbem-4174	86	8	2016	2016	NUM
fbem-4174	86	9	)	)	PUNCT
fbem-4174	86	10	.	.	PUNCT
fbem-4174	87	1	research	research	NOUN
fbem-4174	87	2	on	on	ADP
fbem-4174	87	3	project	project	NOUN
fbem-4174	87	4	cost	cost	NOUN
fbem-4174	87	5	control	control	NOUN
fbem-4174	87	6	of	of	ADP
fbem-4174	87	7	ht	ht	PROPN
fbem-4174	87	8	construction	construction	NOUN
fbem-4174	87	9	enterprise	enterprise	NOUN
fbem-4174	87	10	.	.	PUNCT
fbem-4174	88	1	master	master	NOUN
fbem-4174	88	2	dissertation	dissertation	NOUN
fbem-4174	88	3	of	of	ADP
fbem-4174	88	4	shaanxi	shaanxi	PROPN
fbem-4174	88	5	normal	normal	ADJ
fbem-4174	88	6	university	university	NOUN
fbem-4174	88	7	,	,	PUNCT
fbem-4174	88	8	3	3	NUM
fbem-4174	88	9	:	:	SYM
fbem-4174	88	10	51	51	NUM
fbem-4174	88	11	.	.	PUNCT