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
120:@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
Level crossing material :@0.084801:0.132502:0.226197:0.132502:0.226197:0.118539:0.084801:0.118539:0.007243:0.006966:0.006535:0.006966:0.003429:0.003583:0.006505:0.004829:0.007704:0.006274:0.006274:0.003414:0.007873:0.006935:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583
X:@0.426980:0.132502:0.435300:0.132502:0.435300:0.118539:0.426980:0.118539:0.008319
Overhead cable material :@0.084801:0.155144:0.236146:0.155144:0.236146:0.141181:0.084801:0.141181:0.010057:0.006535:0.006966:0.005059:0.007873:0.006966:0.007335:0.007935:0.003583:0.006505:0.007335:0.007935:0.003429:0.006966:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583
X:@0.346864:0.155144:0.355183:0.155144:0.355183:0.141181:0.346864:0.141181:0.008319
Mechanical maintenance material :@0.084801:0.177787:0.293627:0.177787:0.293627:0.163823:0.084801:0.163823:0.012840:0.006966:0.006505:0.007873:0.007335:0.007873:0.003414:0.006505:0.007335:0.003429:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429:0.003583
X:@0.872989:0.177787:0.881308:0.177787:0.881308:0.163823:0.872989:0.163823:0.008319
Electrical energy:@0.084801:0.200429:0.184539:0.200429:0.184539:0.186466:0.084801:0.186466:0.007796:0.003429:0.006966:0.006505:0.005013:0.005059:0.003414:0.006505:0.007335:0.003429:0.003583:0.006966:0.007873:0.006966:0.005059:0.006935:0.006904
X:@0.426980:0.200429:0.435300:0.200429:0.435300:0.186466:0.426980:0.186466:0.008319
X:@0.678449:0.200429:0.686768:0.200429:0.686768:0.186466:0.678449:0.186466:0.008319
X:@0.776142:0.200429:0.784461:0.200429:0.784461:0.186466:0.776142:0.186466:0.008319
X:@0.872974:0.200429:0.881293:0.200429:0.881293:0.186466:0.872974:0.186466:0.008319
Water:@0.084785:0.223072:0.121737:0.223072:0.121737:0.209108:0.084785:0.209108:0.012579:0.007335:0.005013:0.006966:0.005059
X:@0.678449:0.223072:0.686768:0.223072:0.686768:0.209108:0.678449:0.209108:0.008319
Bodywork material:@0.084785:0.245714:0.198671:0.245714:0.198671:0.231751:0.084785:0.231751:0.008335:0.007704:0.007935:0.006904:0.009949:0.007704:0.005059:0.007012:0.003583:0.011149:0.007335:0.005013:0.006966:0.005059:0.003414:0.007335:0.003429
X:@0.872974:0.245714:0.881293:0.245714:0.881293:0.231751:0.872974:0.231751:0.008319
Supply of services: :@0.084785:0.268933:0.209681:0.268933:0.209681:0.254291:0.084785:0.254291:0.007566:0.008273:0.008381:0.008381:0.003906:0.007397:0.003921:0.008073:0.005321:0.003921:0.006412:0.007289:0.005843:0.007258:0.003891:0.006858:0.007289:0.006412:0.004582:0.003921
Premises maintenance :@0.084785:0.290999:0.223752:0.290999:0.223752:0.277035:0.084785:0.277035:0.007627:0.004829:0.006966:0.011149:0.003414:0.006274:0.006966:0.006274:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.678449:0.290999:0.686768:0.290999:0.686768:0.277035:0.678449:0.277035:0.008319
Building maintenance :@0.084785:0.313641:0.219461:0.313641:0.219461:0.299678:0.084785:0.299678:0.008335:0.007873:0.003414:0.003429:0.007935:0.003414:0.007873:0.006935:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.678449:0.313641:0.686768:0.313641:0.686768:0.299678:0.678449:0.299678:0.008319
Station maintenance:@0.084785:0.336283:0.210558:0.336283:0.210558:0.322320:0.084785:0.322320:0.007535:0.005013:0.007335:0.005013:0.003414:0.007704:0.007873:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966
X:@0.678449:0.336283:0.686768:0.336283:0.686768:0.322320:0.678449:0.322320:0.008319
Bodywork maintenance:@0.084785:0.358926:0.227273:0.358926:0.227273:0.344962:0.084785:0.344962:0.008335:0.007704:0.007935:0.006904:0.009949:0.007704:0.005059:0.007012:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966
X:@0.872974:0.358926:0.881293:0.358926:0.881293:0.344962:0.872974:0.344962:0.008319
Mechanical maintenance :@0.084785:0.381568:0.240328:0.381568:0.240328:0.367605:0.084785:0.367605:0.012840:0.006966:0.006505:0.007873:0.007335:0.007873:0.003414:0.006505:0.007335:0.003429:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
x:@0.873727:0.381568:0.880540:0.381568:0.880540:0.367605:0.873727:0.367605:0.006812
Air conditioner maintenance :@0.084785:0.404210:0.260504:0.404210:0.260504:0.390247:0.084785:0.390247:0.008734:0.003414:0.005059:0.003583:0.006505:0.007704:0.007873:0.007935:0.003414:0.005013:0.003414:0.007704:0.007873:0.006966:0.005059:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.678449:0.404210:0.686768:0.404210:0.686768:0.390247:0.678449:0.390247:0.008319
Railway/port maintenance :@0.084785:0.426853:0.248955:0.426853:0.248955:0.412889:0.084785:0.412889:0.008288:0.007335:0.003414:0.003429:0.010103:0.007104:0.006904:0.006412:0.007935:0.007704:0.005059:0.005013:0.003583:0.011149:0.007335:0.003414:0.007873:0.005013:0.006966:0.007873:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.346848:0.426853:0.355168:0.426853:0.355168:0.412889:0.346848:0.412889:0.008319
X:@0.426980:0.426853:0.435300:0.426853:0.435300:0.412889:0.426980:0.412889:0.008319
X:@0.494934:0.426853:0.503253:0.426853:0.503253:0.412889:0.494934:0.412889:0.008319
X:@0.576696:0.426853:0.585015:0.426853:0.585015:0.412889:0.576696:0.412889:0.008319
X:@0.678464:0.426853:0.686783:0.426853:0.686783:0.412889:0.678464:0.412889:0.008319
X:@0.776157:0.426853:0.784476:0.426853:0.784476:0.412889:0.776157:0.412889:0.008319
Depreciation: :@0.084801:0.450072:0.175743:0.450072:0.175743:0.435430:0.084801:0.435430:0.009949:0.007289:0.008381:0.005228:0.007289:0.006858:0.003891:0.007889:0.005428:0.003891:0.008073:0.008273:0.004582:0.003921
Head Office:@0.084801:0.472137:0.156398:0.472137:0.156398:0.458174:0.084801:0.458174:0.009811:0.006966:0.007335:0.007935:0.003583:0.010057:0.004513:0.004513:0.003414:0.006505:0.006966
X:@0.678464:0.472137:0.686783:0.472137:0.686783:0.458174:0.678464:0.458174:0.008319
 Terminals :@0.084801:0.494780:0.149786:0.494780:0.149786:0.480816:0.084801:0.480816:0.003583:0.006320:0.006966:0.005059:0.011149:0.003414:0.007873:0.007335:0.003429:0.006274:0.003583
X:@0.678464:0.494780:0.686783:0.494780:0.686783:0.480816:0.678464:0.480816:0.008319
Self-cleaning toilets:@0.084801:0.517422:0.203838:0.517422:0.203838:0.503459:0.084801:0.503459:0.007535:0.006966:0.003429:0.004813:0.004567:0.006505:0.003429:0.006966:0.007335:0.007873:0.003414:0.007873:0.006935:0.003583:0.005013:0.007704:0.003414:0.003429:0.006966:0.005013:0.006274
X:@0.678464:0.517422:0.686783:0.517422:0.686783:0.503459:0.678464:0.503459:0.008319
Air-conditioning system at Trento:@0.084801:0.540064:0.286615:0.540064:0.286615:0.526101:0.084801:0.526101:0.008734:0.003414:0.005059:0.004567:0.006505:0.007704:0.007873:0.007935:0.003414:0.005013:0.003414:0.007704:0.007873:0.003414:0.007873:0.006935:0.003583:0.006274:0.006904:0.006274:0.005013:0.006966:0.011149:0.003583:0.007335:0.005013:0.003583:0.006320:0.004829:0.006966:0.007873:0.005013:0.007704
X:@0.678464:0.540064:0.686783:0.540064:0.686783:0.526101:0.678464:0.526101:0.008319
Trains /Ships / Buses:@0.084801:0.562707:0.213095:0.562707:0.213095:0.548743:0.084801:0.548743:0.006320:0.004752:0.007335:0.003414:0.007873:0.006274:0.003583:0.006412:0.007535:0.007873:0.003414:0.007935:0.006274:0.003583:0.006412:0.003583:0.008335:0.007873:0.006274:0.006966:0.006274
X:@0.872989:0.562707:0.881308:0.562707:0.881308:0.548743:0.872989:0.548743:0.008319
Miscellaneous  cost items::@0.084801:0.585926:0.254260:0.585926:0.254260:0.571284:0.084801:0.571284:0.013163:0.003891:0.006412:0.006858:0.007289:0.003906:0.003906:0.007889:0.008273:0.007289:0.008073:0.008273:0.006412:0.003921:0.003921:0.006858:0.008073:0.006412:0.005428:0.003921:0.003891:0.005428:0.007289:0.011687:0.006412:0.004582
Fuel for heating stations:@0.084801:0.607991:0.232840:0.607991:0.232840:0.594028:0.084801:0.594028:0.007135:0.007873:0.006966:0.003429:0.003583:0.004813:0.007704:0.005059:0.003583:0.007873:0.006966:0.007335:0.005013:0.003414:0.007873:0.006935:0.003583:0.006274:0.005013:0.007335:0.005013:0.003414:0.007704:0.007873:0.006274
X:@0.678464:0.607991:0.686783:0.607991:0.686783:0.594028:0.678464:0.594028:0.008319
Surveillance services:@0.084801:0.630634:0.210219:0.630634:0.210219:0.616670:0.084801:0.616670:0.007535:0.007873:0.005444:0.006535:0.006966:0.003414:0.003429:0.003429:0.007335:0.007873:0.006505:0.006966:0.003583:0.006274:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966:0.006274
X:@0.678464:0.630634:0.686783:0.630634:0.686783:0.616670:0.678464:0.616670:0.008319
X:@0.872989:0.630634:0.881308:0.630634:0.881308:0.616670:0.872989:0.616670:0.008319
Transport insurance :@0.084801:0.653276:0.209097:0.653276:0.209097:0.639313:0.084801:0.639313:0.006320:0.004752:0.007335:0.007873:0.006274:0.007935:0.007704:0.005059:0.005013:0.003583:0.003414:0.007873:0.006274:0.007873:0.004752:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.872989:0.653276:0.881308:0.653276:0.881308:0.639313:0.872989:0.639313:0.008319
Infrastructure insurance :@0.084801:0.675918:0.235085:0.675918:0.235085:0.661955:0.084801:0.661955:0.004075:0.007873:0.004813:0.004752:0.007335:0.006274:0.005013:0.005059:0.007873:0.006505:0.005013:0.007873:0.004829:0.006966:0.003583:0.003414:0.007873:0.006274:0.007873:0.004752:0.007335:0.007873:0.006505:0.006966:0.003583
X:@0.678464:0.675918:0.686783:0.675918:0.686783:0.661955:0.678464:0.661955:0.008319
Rubbish disposal:@0.084801:0.698561:0.188276:0.698561:0.188276:0.684597:0.084801:0.684597:0.008288:0.007873:0.007935:0.007935:0.003414:0.006274:0.007873:0.003583:0.007935:0.003414:0.006274:0.007935:0.007704:0.006274:0.007335:0.003429
X:@0.678464:0.698561:0.686783:0.698561:0.686783:0.684597:0.678464:0.684597:0.008319
Inspections and certification:@0.084801:0.721203:0.257890:0.721203:0.257890:0.707240:0.084801:0.707240:0.004075:0.007873:0.006274:0.007935:0.006966:0.006505:0.005013:0.003414:0.007704:0.007873:0.006274:0.003583:0.007335:0.007873:0.007935:0.003583:0.006505:0.006966:0.005059:0.005013:0.003414:0.004037:0.004037:0.006505:0.007335:0.005013:0.003414:0.007704:0.007873
X:@0.346864:0.721203:0.355183:0.721203:0.355183:0.707240:0.346864:0.707240:0.008319
X:@0.426996:0.721203:0.435315:0.721203:0.435315:0.707240:0.426996:0.707240:0.008319
X:@0.494949:0.721203:0.503268:0.721203:0.503268:0.707240:0.494949:0.707240:0.008319
X:@0.576711:0.721203:0.585030:0.721203:0.585030:0.707240:0.576711:0.707240:0.008319
X:@0.678479:0.721203:0.686799:0.721203:0.686799:0.707240:0.678479:0.707240:0.008319
X:@0.776172:0.721203:0.784492:0.721203:0.784492:0.707240:0.776172:0.707240:0.008319
X:@0.873005:0.721203:0.881324:0.721203:0.881324:0.707240:0.873005:0.707240:0.008319
Total costs attributed:@0.084816:0.744423:0.223075:0.744423:0.223075:0.729780:0.084816:0.729780:0.007166:0.008073:0.005428:0.007889:0.003906:0.003921:0.006858:0.008073:0.006412:0.005428:0.006412:0.003921:0.007889:0.004890:0.004890:0.005459:0.003891:0.008381:0.008273:0.005428:0.007289:0.008381
Transport companies are service oriented organizations. Induction of various Cost and Management techniques :@0.092308:0.770121:0.927613:0.770121:0.927613:0.754838:0.092308:0.754838:0.010511:0.006766:0.009190:0.010511:0.006929:0.009190:0.009190:0.007454:0.005807:0.003220:0.008069:0.009190:0.015034:0.009190:0.009190:0.010511:0.004668:0.008069:0.006929:0.003220:0.009190:0.006929:0.008069:0.003220:0.006929:0.008069:0.007454:0.009190:0.004668:0.008069:0.008069:0.003220:0.009190:0.006929:0.004668:0.008069:0.010511:0.005807:0.008069:0.009190:0.003220:0.009190:0.006929:0.008666:0.009190:0.010493:0.004668:0.006929:0.009027:0.005807:0.004668:0.009190:0.010511:0.006929:0.004668:0.003220:0.005807:0.010511:0.009190:0.010511:0.008069:0.005807:0.004668:0.009190:0.010511:0.003220:0.009190:0.006983:0.003220:0.008847:0.009190:0.006929:0.004668:0.009190:0.010511:0.006929:0.003220:0.010511:0.009190:0.006929:0.005807:0.003220:0.009190:0.010511:0.009190:0.003220:0.015034:0.009190:0.010511:0.009027:0.008847:0.008069:0.015034:0.008069:0.010511:0.005807:0.003220:0.005807:0.008069:0.008069:0.010511:0.010511:0.004668:0.009190:0.010511:0.008069:0.006965:0.003835
related to service sectors will not only enhance the efficiency and performance but also helps for the cost control/:@0.076930:0.786095:0.923108:0.786095:0.923108:0.770813:0.076930:0.770813:0.006965:0.008105:0.004704:0.009064:0.005843:0.008105:0.009226:0.003835:0.005843:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.003835:0.006965:0.008105:0.008105:0.005843:0.009226:0.007327:0.006965:0.003835:0.013767:0.004704:0.004704:0.004704:0.003835:0.010547:0.009226:0.005843:0.003835:0.009226:0.010547:0.004179:0.009226:0.003835:0.008105:0.010547:0.010547:0.009226:0.010547:0.008105:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.007942:0.009226:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.008105:0.006965:0.004704:0.009226:0.007128:0.015070:0.009226:0.010547:0.008105:0.008105:0.003835:0.009226:0.010547:0.005843:0.003835:0.009226:0.004704:0.006965:0.009226:0.003835:0.010547:0.008105:0.004704:0.009226:0.006965:0.003835:0.004704:0.009226:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.006965
cost reduction in this sector. Activity based costing (ABC) for cargo handling, berthing, pilotage, railways activity, :@0.076930:0.802070:0.926817:0.802070:0.926817:0.786788:0.076930:0.786788:0.008105:0.009226:0.006965:0.005843:0.003673:0.006965:0.008105:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.003673:0.004704:0.010547:0.003673:0.005843:0.010547:0.004704:0.006965:0.003673:0.006965:0.008105:0.008105:0.005843:0.009226:0.005355:0.004704:0.003673:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003673:0.009226:0.009226:0.006965:0.008105:0.009226:0.003673:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003673:0.005843:0.012809:0.010547:0.010547:0.005843:0.003673:0.004704:0.009226:0.006965:0.003673:0.008105:0.009226:0.006965:0.008521:0.009226:0.003673:0.010547:0.009226:0.010547:0.009226:0.004704:0.004704:0.010547:0.009064:0.004704:0.003673:0.009226:0.008105:0.007490:0.005843:0.010547:0.004704:0.010547:0.009064:0.004704:0.003673:0.009226:0.004704:0.004704:0.009226:0.005843:0.009064:0.008883:0.007761:0.004704:0.003673:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.003673:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006893:0.004704:0.003835
etc., should be performed at regular intervals and a management information system must be there to analyse the :@0.076930:0.818045:0.926781:0.818045:0.926781:0.802762:0.076930:0.802762:0.008105:0.005843:0.007580:0.004704:0.004704:0.003401:0.006965:0.010547:0.009226:0.010547:0.004704:0.009226:0.003401:0.009226:0.008105:0.003401:0.009226:0.008105:0.006965:0.004704:0.009226:0.007128:0.015070:0.008105:0.009226:0.003401:0.009064:0.005843:0.003401:0.006965:0.008105:0.009226:0.010547:0.004704:0.009226:0.006965:0.003401:0.004704:0.010547:0.005843:0.008105:0.007490:0.008883:0.009226:0.004704:0.006965:0.003401:0.009226:0.010547:0.009226:0.003401:0.009226:0.003401:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.003401:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.003401:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.003401:0.014907:0.010547:0.006965:0.005843:0.003401:0.009226:0.008105:0.003401:0.005843:0.010547:0.008105:0.006965:0.008105:0.003401:0.005843:0.009226:0.003419:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.008105:0.003401:0.005843:0.010547:0.008105:0.003835
performance for decision making to the management for achievement of better results by way of performance and :@0.076930:0.834020:0.926763:0.834020:0.926763:0.818737:0.076930:0.818737:0.009208:0.008087:0.006947:0.004686:0.009208:0.007110:0.015052:0.009208:0.010529:0.008087:0.008087:0.003238:0.004686:0.009208:0.006947:0.003238:0.009208:0.008087:0.008087:0.004686:0.006947:0.004686:0.009208:0.010529:0.003238:0.015052:0.009208:0.009208:0.004686:0.010529:0.009208:0.003238:0.005825:0.009208:0.003238:0.005825:0.010529:0.008087:0.003238:0.015052:0.009208:0.010529:0.009046:0.008865:0.008087:0.015052:0.008087:0.010529:0.005825:0.003238:0.004686:0.009208:0.006947:0.003238:0.009208:0.008087:0.010529:0.004686:0.008087:0.008503:0.008087:0.015052:0.008087:0.010529:0.005825:0.003238:0.009208:0.007001:0.003238:0.009208:0.008087:0.005825:0.005825:0.008087:0.006947:0.003238:0.006947:0.008087:0.006947:0.010529:0.004686:0.005825:0.006947:0.003238:0.008666:0.009208:0.003238:0.013225:0.008684:0.009208:0.003238:0.009208:0.007001:0.003238:0.009208:0.008087:0.006947:0.004686:0.009208:0.007110:0.015052:0.009208:0.010529:0.008087:0.008087:0.003238:0.009208:0.010529:0.009226:0.003835
profitability. :@0.076930:0.849995:0.170552:0.849995:0.170552:0.834712:0.076930:0.834712:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.006712:0.004704:0.003835
ABC in service sector, especially the transportation, has become increasingly important for companies whose :@0.092308:0.865970:0.926600:0.865970:0.926600:0.850687:0.092308:0.850687:0.012845:0.010583:0.010583:0.004649:0.004740:0.010583:0.004631:0.007001:0.008141:0.007526:0.009263:0.004740:0.008141:0.008141:0.004649:0.007001:0.008141:0.008141:0.005880:0.009263:0.005572:0.004740:0.004649:0.008141:0.007001:0.009263:0.008141:0.008141:0.004740:0.009263:0.004740:0.004215:0.009263:0.004649:0.005880:0.010583:0.008141:0.004649:0.005880:0.006838:0.009263:0.010583:0.007001:0.009263:0.009263:0.007526:0.005880:0.009100:0.005880:0.004740:0.009263:0.010583:0.004740:0.004649:0.010583:0.009263:0.007001:0.004631:0.009263:0.008141:0.008141:0.009263:0.015106:0.008141:0.004649:0.004740:0.010583:0.008141:0.007001:0.008141:0.009263:0.007001:0.004740:0.010583:0.008919:0.004215:0.009263:0.004649:0.004740:0.015106:0.009263:0.009263:0.007526:0.005880:0.009263:0.010583:0.005880:0.004649:0.004740:0.009263:0.007001:0.004649:0.008141:0.009263:0.015106:0.009263:0.009263:0.010583:0.004740:0.008141:0.007001:0.004631:0.013279:0.010583:0.009263:0.007001:0.008105:0.003835
markets are becoming more competitive. Since ABC is really about cost management, using it allows service :@0.076930:0.881944:0.926763:0.881944:0.926763:0.866662:0.076930:0.866662:0.015251:0.009407:0.007146:0.008865:0.008286:0.006024:0.007146:0.005246:0.009407:0.007146:0.008286:0.005246:0.009407:0.008286:0.008286:0.009407:0.015251:0.004885:0.010728:0.009407:0.005246:0.015251:0.009407:0.007146:0.008286:0.005246:0.008286:0.009407:0.015251:0.009407:0.008286:0.006024:0.004885:0.006024:0.004541:0.008702:0.007942:0.004885:0.005246:0.009407:0.004885:0.010728:0.008286:0.008286:0.005246:0.012989:0.010728:0.010728:0.005246:0.004885:0.007146:0.005246:0.007146:0.008286:0.009407:0.004885:0.004360:0.009407:0.005246:0.008883:0.009407:0.009407:0.010728:0.006024:0.005246:0.008286:0.009407:0.007146:0.006024:0.005246:0.015251:0.009407:0.010728:0.009245:0.009064:0.008286:0.015251:0.008286:0.010728:0.006024:0.004885:0.005246:0.010728:0.007146:0.004885:0.010728:0.009407:0.005246:0.004885:0.006024:0.005246:0.009407:0.004885:0.004885:0.009064:0.013948:0.007146:0.005246:0.007146:0.008286:0.007671:0.009407:0.004885:0.008286:0.008105:0.003835
companies as well as manufacturing companies to reduce and control their costs in order to make correct pricing :@0.076930:0.897919:0.927034:0.897919:0.927034:0.882637:0.076930:0.882637:0.008105:0.009226:0.015070:0.009226:0.009226:0.010547:0.004704:0.008105:0.006965:0.003727:0.009226:0.006965:0.003727:0.013062:0.008105:0.004704:0.004704:0.003727:0.009226:0.006965:0.003727:0.015070:0.009226:0.010384:0.010547:0.004885:0.009226:0.008105:0.005843:0.010547:0.006965:0.004704:0.010547:0.009226:0.003727:0.008105:0.009226:0.015070:0.009226:0.009226:0.010547:0.004704:0.008105:0.006965:0.003727:0.005843:0.009226:0.003727:0.006965:0.008105:0.009226:0.010547:0.008105:0.008105:0.003727:0.009226:0.010547:0.009226:0.003727:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.003727:0.005843:0.010547:0.008105:0.004704:0.006965:0.003727:0.008105:0.009226:0.006965:0.005843:0.006965:0.003727:0.004704:0.010547:0.003727:0.009226:0.006965:0.009226:0.008105:0.006965:0.003727:0.005843:0.009226:0.003727:0.015070:0.009226:0.008684:0.008105:0.003727:0.008105:0.009226:0.007598:0.006965:0.008105:0.008105:0.005843:0.003727:0.009226:0.006965:0.004704:0.008105:0.004704:0.010547:0.009226:0.003835
and other decisions, and to increase their profitability. It is likely to continue to become more prevalent in the service :@0.076930:0.913894:0.927106:0.913894:0.927106:0.898612:0.076930:0.898612:0.009118:0.010439:0.009118:0.003148:0.009118:0.005735:0.010439:0.007996:0.006857:0.003148:0.009118:0.007996:0.007996:0.004595:0.006857:0.004595:0.009118:0.010439:0.006857:0.004595:0.003148:0.009118:0.010439:0.009118:0.003148:0.005735:0.009118:0.003148:0.004595:0.010439:0.007996:0.006857:0.007996:0.009118:0.006857:0.007996:0.003148:0.005735:0.010439:0.007996:0.004595:0.006857:0.003148:0.009118:0.006857:0.009118:0.004613:0.004505:0.005735:0.008593:0.009118:0.004595:0.004595:0.004595:0.005735:0.006603:0.004595:0.003148:0.005735:0.005735:0.003148:0.004595:0.006857:0.003148:0.004595:0.004595:0.008575:0.007996:0.004071:0.009118:0.003148:0.005735:0.009118:0.003148:0.007996:0.009118:0.010439:0.005735:0.004595:0.010276:0.010439:0.007996:0.003148:0.005735:0.009118:0.003148:0.009118:0.007996:0.007996:0.009118:0.014961:0.007996:0.003148:0.014961:0.009118:0.006857:0.007996:0.003148:0.009118:0.006857:0.007996:0.008774:0.009118:0.004595:0.007996:0.010439:0.005735:0.003148:0.004595:0.010439:0.003148:0.005735:0.010439:0.007996:0.003148:0.006857:0.007996:0.007381:0.009118:0.004595:0.007996:0.008105:0.003835
industry in the future.:@0.076930:0.929869:0.243640:0.929869:0.243640:0.914586:0.076930:0.914586:0.004704:0.010547:0.009226:0.010547:0.006965:0.005843:0.007327:0.009226:0.003835:0.004704:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.004704:0.010547:0.005843:0.010547:0.006965:0.007761:0.004704
# an exploratory initiative:@0.092308:0.945178:0.255490:0.945178:0.255490:0.932952:0.092308:0.932952:0.009653:0.003039:0.007381:0.008293:0.003039:0.006035:0.007381:0.007540:0.004675:0.007236:0.005731:0.007381:0.004675:0.007236:0.006035:0.008293:0.003039:0.004675:0.008293:0.004675:0.004675:0.004675:0.007381:0.004675:0.004197:0.006933:0.006339
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