www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
118:@0.073530:0.980264:0.108265:0.980264:0.108265:0.958570:0.073530:0.958570:0.011940:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
-  transport :@0.084801:0.132613:0.157075:0.132613:0.157075:0.118649:0.084801:0.118649:0.004567:0.003583:0.003583:0.005013:0.004752:0.007335:0.007873:0.006274:0.007935:0.007704:0.005059:0.005013:0.003583
   engine:@0.084801:0.145625:0.135577:0.145625:0.135577:0.131662:0.084801:0.131662:0.003583:0.003583:0.003583:0.006966:0.007873:0.006935:0.003414:0.007873:0.006966
x:@0.275820:0.139119:0.282632:0.139119:0.282632:0.125156:0.275820:0.125156:0.006812
x:@0.321968:0.139119:0.328780:0.139119:0.328780:0.125156:0.321968:0.125156:0.006812
x:@0.511972:0.139119:0.518784:0.139119:0.518784:0.125156:0.511972:0.125156:0.006812
X:@0.834422:0.139119:0.842742:0.139119:0.842742:0.125156:0.834422:0.125156:0.008319
x:@0.874542:0.139119:0.881355:0.139119:0.881355:0.125156:0.874542:0.125156:0.006812
- transport:@0.084801:0.167532:0.149909:0.167532:0.149909:0.153569:0.084801:0.153569:0.004567:0.003583:0.005013:0.004752:0.007335:0.007873:0.006274:0.007935:0.007704:0.005059:0.005013
  equipment:@0.084801:0.180545:0.157090:0.180545:0.157090:0.166582:0.084801:0.166582:0.003583:0.003583:0.006966:0.007935:0.007873:0.003414:0.007935:0.011149:0.006966:0.007873:0.005013
x:@0.275820:0.174039:0.282632:0.174039:0.282632:0.160075:0.275820:0.160075:0.006812
x:@0.321968:0.174039:0.328780:0.174039:0.328780:0.160075:0.321968:0.160075:0.006812
x:@0.511972:0.174039:0.518784:0.174039:0.518784:0.160075:0.511972:0.160075:0.006812
X:@0.834422:0.174039:0.842742:0.174039:0.842742:0.160075:0.834422:0.160075:0.008319
x:@0.874542:0.174039:0.881355:0.174039:0.881355:0.160075:0.874542:0.160075:0.006812
-  transport:@0.084801:0.202531:0.153492:0.202531:0.153492:0.188568:0.084801:0.188568:0.004567:0.003583:0.003583:0.005013:0.004752:0.007335:0.007873:0.006274:0.007935:0.007704:0.005059:0.005013
   workshop :@0.084801:0.215544:0.158643:0.215544:0.158643:0.201581:0.084801:0.201581:0.003583:0.003583:0.003583:0.009949:0.007704:0.005059:0.007012:0.006274:0.007873:0.007704:0.007935:0.003583
   machines:@0.084801:0.228557:0.152938:0.228557:0.152938:0.214594:0.084801:0.214594:0.003583:0.003583:0.003583:0.011149:0.007335:0.006505:0.007873:0.003414:0.007873:0.006966:0.006274
X:@0.603529:0.215544:0.611849:0.215544:0.611849:0.201581:0.603529:0.201581:0.008319
x:@0.660688:0.215544:0.667500:0.215544:0.667500:0.201581:0.660688:0.201581:0.006812
x:@0.717092:0.215544:0.723904:0.215544:0.723904:0.201581:0.717092:0.201581:0.006812
x:@0.756459:0.215544:0.763271:0.215544:0.763271:0.201581:0.756459:0.201581:0.006812
-  ticket :@0.084801:0.251154:0.134039:0.251154:0.134039:0.237191:0.084801:0.237191:0.004567:0.003583:0.003583:0.005013:0.003414:0.006505:0.007012:0.006966:0.005013:0.003583
   machines:@0.084801:0.264167:0.152938:0.264167:0.152938:0.250203:0.084801:0.250203:0.003583:0.003583:0.003583:0.011149:0.007335:0.006505:0.007873:0.003414:0.007873:0.006966:0.006274
x:@0.913893:0.257660:0.920706:0.257660:0.920706:0.243697:0.913893:0.243697:0.006812
#parameters may vary according to the sectors:@0.076923:0.282207:0.405205:0.282207:0.405205:0.267031:0.076923:0.267031:0.012085:0.008105:0.008105:0.006440:0.008105:0.013948:0.006965:0.005843:0.006965:0.006802:0.006965:0.003835:0.013948:0.007942:0.009226:0.003835:0.007942:0.008105:0.006965:0.009226:0.003835:0.008105:0.006965:0.006965:0.008105:0.006712:0.008105:0.004704:0.009226:0.008105:0.003835:0.005843:0.008105:0.003835:0.005843:0.009226:0.006965:0.003835:0.006965:0.006965:0.006965:0.005843:0.008105:0.006802:0.006965
The basic idea of improving rail/ports/aviation transport costing is to include technology parameters into the :@0.092301:0.306848:0.926864:0.306848:0.926864:0.291565:0.092301:0.291565:0.010547:0.010547:0.008105:0.004559:0.009226:0.009226:0.006965:0.004704:0.008105:0.004559:0.004704:0.009226:0.008105:0.009226:0.004559:0.009226:0.007019:0.004559:0.004704:0.015070:0.009226:0.006965:0.008756:0.009226:0.004704:0.010547:0.009226:0.004559:0.006802:0.009226:0.004704:0.004704:0.006965:0.009226:0.009226:0.007490:0.005843:0.006965:0.006965:0.008521:0.009226:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.004559:0.005843:0.006802:0.009226:0.010547:0.006965:0.009226:0.009226:0.007490:0.005843:0.004559:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.004559:0.004704:0.006965:0.004559:0.005843:0.009226:0.004559:0.004704:0.010547:0.008105:0.004704:0.010547:0.009226:0.008105:0.004559:0.005843:0.008105:0.008105:0.010547:0.010547:0.009226:0.004704:0.008883:0.009226:0.009226:0.004559:0.009226:0.009226:0.006802:0.009226:0.015070:0.008105:0.005843:0.008105:0.007327:0.006965:0.004559:0.004704:0.010547:0.005843:0.009226:0.004559:0.005843:0.010547:0.008105:0.003835
calculations. Thus indirect costs can be allocated to profit objects through using technology performance flows :@0.076923:0.322823:0.926538:0.322823:0.926538:0.307540:0.076923:0.307540:0.008159:0.009281:0.004758:0.008159:0.010601:0.004758:0.009118:0.005898:0.004758:0.009281:0.010601:0.007019:0.004758:0.003944:0.010601:0.010601:0.010601:0.007019:0.004668:0.004758:0.010601:0.009281:0.004758:0.007019:0.008159:0.008159:0.005898:0.004668:0.008159:0.009281:0.007019:0.005898:0.007019:0.004668:0.008159:0.009281:0.010601:0.004668:0.009281:0.008159:0.004668:0.009281:0.004758:0.004758:0.009281:0.008159:0.009118:0.005898:0.008159:0.009281:0.004668:0.005898:0.009281:0.004668:0.009281:0.007019:0.009281:0.004613:0.004668:0.005898:0.004668:0.009281:0.009281:0.004758:0.008159:0.008159:0.005898:0.007019:0.004668:0.005898:0.010601:0.007019:0.009281:0.010601:0.009281:0.010601:0.004668:0.010601:0.007019:0.004758:0.010601:0.009281:0.004668:0.005898:0.008159:0.008159:0.010601:0.010601:0.009281:0.004758:0.008937:0.009281:0.009281:0.004668:0.009281:0.008159:0.007019:0.004758:0.009281:0.007182:0.015124:0.009281:0.010601:0.008159:0.008159:0.004668:0.004613:0.004668:0.008937:0.013822:0.006965:0.003835
instead of ad-hoc distribution keys. When applying the activity based costing (ABC) approach, cost elements :@0.076923:0.338798:0.926195:0.338798:0.926195:0.323515:0.076923:0.323515:0.004867:0.010710:0.007128:0.006006:0.008268:0.009389:0.009389:0.005156:0.009389:0.007182:0.005156:0.009389:0.009389:0.006006:0.010710:0.009389:0.008268:0.005156:0.009389:0.004867:0.007128:0.006006:0.007128:0.004867:0.009389:0.010710:0.006006:0.004867:0.009389:0.010710:0.005138:0.008847:0.007924:0.009389:0.007128:0.004867:0.005156:0.017150:0.010710:0.008268:0.010710:0.005156:0.009226:0.009389:0.009389:0.004342:0.009389:0.004867:0.010710:0.009389:0.005156:0.006006:0.010710:0.008268:0.005156:0.009389:0.008268:0.006006:0.004523:0.009389:0.004867:0.006006:0.009389:0.005156:0.009389:0.009389:0.007128:0.008268:0.009389:0.005156:0.008268:0.009389:0.007128:0.006006:0.004867:0.010710:0.009389:0.005138:0.006006:0.012971:0.010710:0.010710:0.006006:0.005156:0.009226:0.009389:0.009389:0.007128:0.009389:0.009389:0.008268:0.010710:0.004867:0.005138:0.008268:0.009389:0.007128:0.006006:0.005156:0.008268:0.004867:0.008268:0.015233:0.008268:0.010710:0.006006:0.006965:0.003835
which cannot be allocated to profit objects directly shall be assigned to activities taking part in the production of :@0.076923:0.354772:0.926973:0.354772:0.926973:0.339490:0.076923:0.339490:0.013243:0.010547:0.004704:0.008105:0.010547:0.004306:0.008105:0.009226:0.010547:0.010547:0.009226:0.005843:0.004306:0.009226:0.008105:0.004306:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.004306:0.005843:0.009226:0.004306:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.004306:0.009226:0.009226:0.004704:0.008105:0.008105:0.005843:0.006965:0.004306:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004179:0.009226:0.004306:0.006965:0.010547:0.009226:0.004704:0.004704:0.004306:0.009226:0.008105:0.004306:0.009226:0.006965:0.006965:0.004704:0.009226:0.010547:0.008105:0.009226:0.004306:0.005843:0.009226:0.004306:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004306:0.005843:0.009226:0.009226:0.004704:0.010547:0.009226:0.004306:0.009226:0.009226:0.007490:0.005843:0.004306:0.004704:0.010547:0.004306:0.005843:0.010547:0.008105:0.004306:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.004306:0.009226:0.004704:0.003835
elementary transportation services.  Technology systems deliver performance indicators for each activity, which :@0.076923:0.370747:0.926882:0.370747:0.926882:0.355465:0.076923:0.355465:0.008105:0.004704:0.008105:0.015070:0.008105:0.010547:0.005843:0.009226:0.007327:0.009226:0.004469:0.005843:0.006802:0.009226:0.010547:0.006965:0.009226:0.009226:0.007490:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.004469:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.004469:0.003745:0.009299:0.008105:0.008105:0.010547:0.010547:0.009226:0.004704:0.008883:0.009226:0.009226:0.004469:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.006965:0.004469:0.009226:0.008105:0.004704:0.004360:0.008521:0.008105:0.006965:0.004469:0.009226:0.008105:0.006965:0.004704:0.009226:0.007128:0.015070:0.009226:0.010547:0.008105:0.008105:0.004469:0.004704:0.010547:0.009226:0.004704:0.008105:0.009064:0.005843:0.009226:0.007327:0.006965:0.004469:0.004704:0.009226:0.006965:0.004469:0.008105:0.009226:0.008105:0.010547:0.004469:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006893:0.004704:0.004469:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835
enables a more exact distribution of these costs among elementary services as profit objects.  :@0.076923:0.386722:0.773759:0.386722:0.773759:0.371440:0.076923:0.371440:0.008105:0.010547:0.008702:0.009226:0.004704:0.008105:0.006965:0.003835:0.009226:0.003835:0.015070:0.009226:0.006965:0.008105:0.003835:0.007761:0.009226:0.009226:0.008105:0.005843:0.003835:0.009226:0.004704:0.006965:0.005843:0.006965:0.004704:0.009226:0.010547:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.006965:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.006965:0.003835:0.009226:0.015070:0.009226:0.010547:0.009226:0.003835:0.008105:0.004704:0.008105:0.015070:0.008105:0.010547:0.005843:0.009226:0.007327:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003835:0.009226:0.006965:0.003835:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.003835:0.009226:0.009226:0.004704:0.008105:0.008105:0.005843:0.006965:0.004704:0.003835:0.003835
Attribution of  activity costs to the cost destinations:@0.289603:0.418672:0.725781:0.418672:0.725781:0.403243:0.289603:0.403243:0.012628:0.006965:0.006965:0.008286:0.005663:0.010728:0.011488:0.006965:0.005663:0.010366:0.011687:0.004034:0.010366:0.006006:0.003003:0.004034:0.009986:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.009226:0.004034:0.009226:0.010366:0.008105:0.006965:0.008105:0.004034:0.006965:0.010366:0.004034:0.006965:0.011687:0.009425:0.004034:0.009226:0.010366:0.008105:0.006965:0.004034:0.010746:0.009425:0.008105:0.006965:0.005663:0.011687:0.009986:0.006965:0.005663:0.010366:0.011687:0.008105
Overhead :@0.402938:0.445296:0.468723:0.445296:0.468723:0.430654:0.402938:0.430654:0.010195:0.007104:0.007289:0.005459:0.008258:0.007289:0.007889:0.008381:0.003921
cables :@0.413503:0.458309:0.458159:0.458309:0.458159:0.443667:0.413503:0.443667:0.006858:0.007889:0.008381:0.003906:0.007289:0.006412:0.003921
Level :@0.502092:0.445296:0.538967:0.445296:0.538967:0.430654:0.502092:0.430654:0.007366:0.007289:0.007104:0.007289:0.003906:0.003921
crossings :@0.489252:0.458309:0.551823:0.458309:0.551823:0.443667:0.489252:0.443667:0.006858:0.005228:0.008073:0.006412:0.006412:0.003891:0.008273:0.007089:0.006412:0.003921
E.S.S.:@0.570937:0.451803:0.607828:0.451803:0.607828:0.437161:0.570937:0.437161:0.008058:0.004567:0.007566:0.004567:0.007566:0.004567
Track :@0.634800:0.445296:0.673336:0.445296:0.673336:0.430654:0.634800:0.430654:0.007166:0.005151:0.007889:0.006858:0.007550:0.003921
sections :@0.625789:0.458309:0.682347:0.458309:0.682347:0.443667:0.625789:0.443667:0.006412:0.007289:0.006858:0.005428:0.003891:0.008073:0.008273:0.006412:0.003921
Sta-:@0.709611:0.438790:0.735615:0.438790:0.735615:0.424148:0.709611:0.424148:0.007566:0.005428:0.007889:0.005121
tions/:@0.703061:0.451803:0.742166:0.451803:0.742166:0.437161:0.703061:0.437161:0.005428:0.003891:0.008073:0.008273:0.006412:0.007028
Ports :@0.705829:0.464816:0.743319:0.464816:0.743319:0.450173:0.705829:0.450173:0.008196:0.008073:0.005459:0.005428:0.006412:0.003921
Bridges :@0.779748:0.445296:0.830940:0.445296:0.830940:0.430654:0.779748:0.430654:0.008750:0.005459:0.003891:0.008381:0.007089:0.007289:0.006412:0.003921
tunnels :@0.779456:0.458309:0.831232:0.458309:0.831232:0.443667:0.779456:0.443667:0.005428:0.008273:0.008273:0.008273:0.007289:0.003906:0.006412:0.003921
Trans-:@0.865616:0.445296:0.905628:0.445296:0.905628:0.430654:0.865616:0.430654:0.007166:0.005151:0.007889:0.008273:0.006412:0.005121
ports:@0.868753:0.458309:0.902507:0.458309:0.902507:0.443667:0.868753:0.443667:0.008381:0.008073:0.005459:0.005428:0.006412
1. :@0.084809:0.484063:0.099955:0.484063:0.099955:0.471096:0.084809:0.471096:0.007796:0.003875:0.622287
Checking lines and infrastructure :@0.105707:0.485127:0.310074:0.485127:0.310074:0.471164:0.105707:0.471164:0.008765:0.007873:0.006966:0.006505:0.007012:0.003414:0.007873:0.006935:0.003583:0.003429:0.003414:0.007873:0.006966:0.006274:0.003583:0.007335:0.007873:0.007935:0.003583:0.003414:0.007873:0.004813:0.004752:0.007335:0.006274:0.005013:0.005059:0.007873:0.006505:0.005013:0.007873:0.004829:0.006966:0.003583
x:@0.430479:0.485127:0.437291:0.485127:0.437291:0.471164:0.430479:0.471164:0.006812
X:@0.514425:0.485127:0.522744:0.485127:0.522744:0.471164:0.514425:0.471164:0.008319
x:@0.585992:0.485127:0.592804:0.485127:0.592804:0.471164:0.585992:0.471164:0.006812
x:@0.648717:0.485127:0.655529:0.485127:0.655529:0.471164:0.648717:0.471164:0.006812
x:@0.800000:0.485127:0.806813:0.485127:0.806813:0.471164:0.800000:0.471164:0.006812
2. :@0.084824:0.506706:0.099971:0.506706:0.099971:0.493738:0.084824:0.493738:0.007796:0.003875:0.003475
Propping up tracks:@0.105722:0.507769:0.219838:0.507769:0.219838:0.493806:0.105722:0.493806:0.007627:0.004829:0.007704:0.007935:0.007935:0.003414:0.007873:0.006935:0.003583:0.007873:0.007935:0.003583:0.005013:0.004752:0.007335:0.006505:0.007012:0.006274
x:@0.648717:0.507769:0.655529:0.507769:0.655529:0.493806:0.648717:0.493806:0.006812
3. :@0.084824:0.529348:0.099971:0.529348:0.099971:0.516380:0.084824:0.516380:0.007796:0.003875:0.560731
Removing and cutting grass:@0.105722:0.530412:0.271661:0.530412:0.271661:0.516448:0.105722:0.516448:0.008288:0.006966:0.011149:0.007550:0.006689:0.003414:0.007873:0.006935:0.003583:0.007335:0.007873:0.007935:0.003583:0.006505:0.007873:0.004506:0.004506:0.003414:0.007873:0.006935:0.003583:0.006935:0.004752:0.007335:0.006274:0.006274
X:@0.647963:0.530412:0.656282:0.530412:0.656282:0.516448:0.647963:0.516448:0.008319
X:@0.718469:0.530412:0.726788:0.530412:0.726788:0.516448:0.718469:0.516448:0.008319
4. :@0.084824:0.551990:0.099971:0.551990:0.099971:0.539023:0.084824:0.539023:0.007796:0.003875:0.003475
Supervision:@0.105722:0.553054:0.176843:0.553054:0.176843:0.539091:0.105722:0.539091:0.007535:0.007873:0.007935:0.006966:0.005444:0.006689:0.003414:0.006274:0.003414:0.007704:0.007873
X:@0.429741:0.553054:0.438060:0.553054:0.438060:0.539091:0.429741:0.539091:0.008319
X:@0.514440:0.553054:0.522760:0.553054:0.522760:0.539091:0.514440:0.539091:0.008319
X:@0.585254:0.553054:0.593573:0.553054:0.593573:0.539091:0.585254:0.539091:0.008319
X:@0.647978:0.553054:0.656298:0.553054:0.656298:0.539091:0.647978:0.539091:0.008319
X:@0.718484:0.553054:0.726804:0.553054:0.726804:0.539091:0.718484:0.539091:0.008319
X:@0.799247:0.553054:0.807566:0.553054:0.807566:0.539091:0.799247:0.539091:0.008319
5. :@0.084824:0.574633:0.099971:0.574633:0.099971:0.561665:0.084824:0.561665:0.007796:0.003875:0.499190
Checking work done by suppliers:@0.105722:0.575696:0.305445:0.575696:0.305445:0.561733:0.105722:0.561733:0.008765:0.007873:0.006966:0.006505:0.007012:0.003414:0.007873:0.006935:0.003583:0.009949:0.007704:0.005059:0.007012:0.003583:0.007935:0.007704:0.007873:0.006966:0.003583:0.007781:0.006904:0.003583:0.006274:0.007873:0.007935:0.007935:0.003429:0.003414:0.006966:0.005059:0.006274
X:@0.429741:0.575696:0.438060:0.575696:0.438060:0.561733:0.429741:0.561733:0.008319
X:@0.514440:0.575696:0.522760:0.575696:0.522760:0.561733:0.514440:0.561733:0.008319
X:@0.585254:0.575696:0.593573:0.575696:0.593573:0.561733:0.585254:0.561733:0.008319
X:@0.647978:0.575696:0.656298:0.575696:0.656298:0.561733:0.647978:0.561733:0.008319
X:@0.718484:0.575696:0.726804:0.575696:0.726804:0.561733:0.718484:0.561733:0.008319
X:@0.799247:0.575696:0.807566:0.575696:0.807566:0.561733:0.799247:0.561733:0.008319
6. :@0.084824:0.597275:0.099971:0.597275:0.099971:0.584308:0.084824:0.584308:0.007796:0.003875:0.003475
Clearing snow and ice:@0.105722:0.598339:0.238076:0.598339:0.238076:0.584375:0.105722:0.584375:0.008765:0.003429:0.006966:0.007335:0.005059:0.003414:0.007873:0.006935:0.003583:0.006274:0.007873:0.007550:0.010103:0.003583:0.007335:0.007873:0.007935:0.003583:0.003414:0.006505:0.006966
X:@0.647963:0.598339:0.656282:0.598339:0.656282:0.584375:0.647963:0.584375:0.008319
X:@0.718469:0.598339:0.726788:0.598339:0.726788:0.584375:0.718469:0.584375:0.008319
7. :@0.084824:0.619917:0.099971:0.619917:0.099971:0.606950:0.084824:0.606950:0.007796:0.003875:0.437649
Cleaning buildings :@0.105722:0.620981:0.220561:0.620981:0.220561:0.607018:0.105722:0.607018:0.008765:0.003429:0.006966:0.007335:0.007873:0.003414:0.007873:0.006935:0.003583:0.007935:0.007873:0.003414:0.003429:0.007935:0.003414:0.007873:0.006935:0.006274:0.003583
X:@0.718469:0.620981:0.726788:0.620981:0.726788:0.607018:0.718469:0.607018:0.008319
11.  Maintenance/checking  infrastructure :@0.084824:0.643623:0.340905:0.643623:0.340905:0.629660:0.084824:0.629660:0.005674:0.005674:0.003737:0.003583:0.003583:0.012840:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.006412:0.006505:0.007873:0.006966:0.006505:0.007012:0.003414:0.007873:0.006935:0.003583:0.003583:0.003414:0.007873:0.004813:0.004752:0.007335:0.006274:0.005013:0.005059:0.007873:0.006505:0.005013:0.007873:0.004829:0.006966:0.003583
X:@0.429741:0.643623:0.438060:0.643623:0.438060:0.629660:0.429741:0.629660:0.008319
X:@0.514440:0.643623:0.522760:0.643623:0.522760:0.629660:0.514440:0.629660:0.008319
X:@0.585254:0.643623:0.593573:0.643623:0.593573:0.629660:0.585254:0.629660:0.008319
X:@0.647978:0.643623:0.656298:0.643623:0.656298:0.629660:0.647978:0.629660:0.008319
X:@0.799262:0.643623:0.807581:0.643623:0.807581:0.629660:0.799262:0.629660:0.008319
13. Building maintenance :@0.084839:0.666266:0.239814:0.666266:0.239814:0.652302:0.084839:0.652302:0.005674:0.007304:0.003737:0.003583:0.008335:0.007873:0.003414:0.003429:0.007935:0.003414:0.007873:0.006935:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.718484:0.666266:0.726804:0.666266:0.726804:0.652302:0.718484:0.652302:0.008319
17. Railway/ports/airport electrical maintenance :@0.084839:0.688908:0.380887:0.688908:0.380887:0.674945:0.084839:0.674945:0.005674:0.006474:0.003737:0.003583:0.008288:0.007335:0.003414:0.003429:0.010103:0.007104:0.006904:0.006412:0.007935:0.007704:0.005059:0.005013:0.006274:0.006412:0.007335:0.003414:0.005059:0.007935:0.007704:0.005059:0.005013:0.003583:0.006966:0.003429:0.006966:0.006505:0.005013:0.005059:0.003414:0.006505:0.007335:0.003429:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.881501:0.688908:0.889820:0.688908:0.889820:0.674945:0.881501:0.674945:0.008319
18. Railway/ports/airport mechanical mainte-:@0.084839:0.709797:0.360327:0.709797:0.360327:0.695833:0.084839:0.695833:0.005674:0.007720:0.003737:0.003583:0.008288:0.007335:0.003414:0.003429:0.010103:0.007104:0.006904:0.006412:0.007935:0.007704:0.005059:0.005013:0.006274:0.006412:0.007335:0.003414:0.005059:0.007935:0.007704:0.005059:0.005013:0.003583:0.011149:0.006966:0.006505:0.007873:0.007335:0.007873:0.003414:0.006505:0.007335:0.003429:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.004567
nance :@0.084839:0.722809:0.124975:0.722809:0.124975:0.708846:0.084839:0.708846:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.881501:0.716303:0.889820:0.716303:0.889820:0.702340:0.881501:0.702340:0.008319
19. Railway/ports/airport infrastructure  main-:@0.084839:0.741944:0.367370:0.741944:0.367370:0.727981:0.084839:0.727981:0.005674:0.007950:0.003737:0.003583:0.008288:0.007335:0.003414:0.003429:0.010103:0.007104:0.006904:0.006412:0.007935:0.007704:0.005059:0.005013:0.006274:0.006412:0.007335:0.003414:0.005059:0.007935:0.007704:0.005059:0.005013:0.003583:0.003414:0.007873:0.004813:0.004752:0.007335:0.006274:0.005013:0.005059:0.007873:0.006505:0.005013:0.007873:0.004829:0.006966:0.003583:0.003583:0.011149:0.007335:0.003414:0.007873:0.004567
tenance :@0.084839:0.754957:0.136954:0.754957:0.136954:0.740993:0.084839:0.740993:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.881501:0.748450:0.889820:0.748450:0.889820:0.734487:0.881501:0.734487:0.008319
20. Carpentry:@0.084839:0.775845:0.169400:0.775845:0.169400:0.761882:0.084839:0.761882:0.007304:0.008642:0.003737:0.003583:0.008765:0.007335:0.005059:0.007935:0.006966:0.007873:0.005013:0.005444:0.006904
X:@0.718484:0.775845:0.726804:0.775845:0.726804:0.761882:0.718484:0.761882:0.008319
X:@0.881501:0.775845:0.889820:0.775845:0.889820:0.761882:0.881501:0.761882:0.008319
21. Cleaning trains / Buses / stations / Ports:@0.084839:0.798488:0.353007:0.798488:0.353007:0.784524:0.084839:0.784524:0.007304:0.005674:0.003737:0.003583:0.008765:0.003429:0.006966:0.007335:0.007873:0.003414:0.007873:0.006935:0.003583:0.005013:0.004752:0.007335:0.003414:0.007873:0.006274:0.003583:0.006412:0.003583:0.008335:0.007873:0.006274:0.006966:0.006274:0.003583:0.006412:0.003583:0.006274:0.005013:0.007335:0.005013:0.003414:0.007704:0.007873:0.006274:0.003583:0.006412:0.003583:0.007627:0.007704:0.005059:0.005013:0.006274
X:@0.718484:0.798488:0.726804:0.798488:0.726804:0.784524:0.718484:0.784524:0.008319
X:@0.881501:0.798488:0.889820:0.798488:0.889820:0.784524:0.881501:0.784524:0.008319
23. Maintenance of ESS:@0.084839:0.821130:0.229311:0.821130:0.229311:0.807167:0.084839:0.807167:0.007304:0.007304:0.003737:0.003583:0.012840:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583:0.007704:0.004813:0.003583:0.007796:0.007535:0.007535
x:@0.515194:0.821130:0.522006:0.821130:0.522006:0.807167:0.515194:0.807167:0.006812
x:@0.586007:0.821130:0.592819:0.821130:0.592819:0.807167:0.586007:0.807167:0.006812
25. Maintenance of overhead cables :@0.084839:0.845979:0.308121:0.845979:0.308121:0.832015:0.084839:0.832015:0.007304:0.007151:0.003737:0.003583:0.012840:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583:0.007704:0.004813:0.003583:0.007550:0.006535:0.006966:0.005059:0.007873:0.006966:0.007335:0.007935:0.003583:0.006505:0.007335:0.007935:0.003429:0.006966:0.006274:0.003583
x:@0.430510:0.845979:0.437322:0.845979:0.437322:0.832015:0.430510:0.832015:0.006812
This figure illustrates the comprehensive operation mechanism of ABC model.  It relies on the general methodology :@0.076923:0.881944:0.927443:0.881944:0.927443:0.866662:0.076923:0.866662:0.010475:0.010475:0.004613:0.006893:0.003184:0.004613:0.004541:0.009154:0.010475:0.006893:0.008032:0.003184:0.004631:0.004631:0.004631:0.010475:0.006893:0.005771:0.006730:0.008991:0.005753:0.008032:0.006875:0.003184:0.005771:0.010475:0.008032:0.003184:0.008032:0.009136:0.014998:0.009154:0.006893:0.008032:0.010475:0.008032:0.010457:0.006893:0.004288:0.008449:0.008032:0.003184:0.009154:0.009154:0.008032:0.006730:0.008991:0.005771:0.004613:0.009154:0.010475:0.003184:0.014998:0.008032:0.008032:0.010457:0.009154:0.010475:0.004631:0.006893:0.014998:0.003184:0.009136:0.006947:0.003184:0.012736:0.010475:0.010457:0.003184:0.014998:0.009154:0.009154:0.008032:0.004631:0.004631:0.003184:0.003184:0.005771:0.005771:0.003184:0.006893:0.008032:0.004613:0.004631:0.008032:0.006893:0.003184:0.009154:0.010475:0.003184:0.005771:0.010475:0.008032:0.003184:0.008810:0.008032:0.010457:0.008032:0.006730:0.009136:0.004631:0.003184:0.014998:0.008032:0.005771:0.010457:0.009154:0.009154:0.009154:0.004631:0.008810:0.009154:0.009226:0.003835
but shall be adapted to the specific management and technology characteristics of rail transport/service companies. :@0.076923:0.897919:0.926774:0.897919:0.926774:0.882637:0.076923:0.882637:0.009100:0.010421:0.005717:0.003075:0.006838:0.010421:0.009100:0.004577:0.004577:0.003075:0.009100:0.007978:0.003075:0.009100:0.009100:0.008937:0.009100:0.005717:0.007978:0.009100:0.003075:0.005717:0.009100:0.003075:0.005717:0.010421:0.007978:0.003075:0.006838:0.009100:0.007978:0.007978:0.004577:0.004613:0.004487:0.007978:0.003075:0.014943:0.009100:0.010421:0.008937:0.008756:0.007978:0.014943:0.007978:0.010421:0.005717:0.003075:0.009100:0.010421:0.009100:0.003075:0.005717:0.007978:0.007978:0.010421:0.010421:0.009100:0.004577:0.008756:0.009100:0.009100:0.003075:0.007978:0.010421:0.009100:0.006676:0.009100:0.007978:0.005717:0.007978:0.006838:0.004577:0.006838:0.005717:0.004577:0.007978:0.006838:0.003075:0.009100:0.006893:0.003075:0.006676:0.009100:0.004577:0.004577:0.003075:0.005717:0.006676:0.009100:0.010421:0.006838:0.009100:0.009100:0.007363:0.005717:0.006838:0.006838:0.007978:0.007363:0.009100:0.004577:0.007978:0.007978:0.003075:0.007978:0.009100:0.014943:0.009100:0.009100:0.010421:0.004577:0.007978:0.006838:0.004704:0.003835
FROM THE RESEARCH DESK:@0.116011:0.066064:0.514748:0.066064:0.514748:0.043316:0.116011:0.043316:0.017606:0.020016:0.021232:0.022426:0.010377:0.017606:0.020016:0.018822:0.010377:0.020016:0.018822:0.018822:0.018822:0.020016:0.020016:0.020016:0.020016:0.010377:0.020016:0.018822:0.018822:0.015674