www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
23:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
products and services wherein the :@0.076923:0.131127:0.346843:0.131127:0.346843:0.115844:0.076923:0.115844:0.009389:0.007128:0.009389:0.009371:0.010710:0.008268:0.006006:0.007128:0.005029:0.009389:0.010692:0.009389:0.005029:0.007128:0.008268:0.007634:0.009389:0.004867:0.008268:0.008268:0.007128:0.005029:0.013406:0.010710:0.008268:0.007128:0.008268:0.004867:0.010692:0.005029:0.006006:0.010710:0.008105:0.003835
overhead was apportioned based on :@0.076923:0.147102:0.346536:0.147102:0.346536:0.131819:0.076923:0.131819:0.008738:0.008503:0.008087:0.006947:0.010529:0.008087:0.009208:0.009208:0.003256:0.013225:0.009208:0.006947:0.003256:0.009046:0.009208:0.009208:0.009208:0.007472:0.005825:0.004686:0.009208:0.010529:0.008087:0.009208:0.003238:0.009208:0.009208:0.006947:0.008087:0.009208:0.003238:0.009208:0.010547:0.003835
the activities involved. This major :@0.076923:0.163076:0.346680:0.163076:0.346680:0.147794:0.076923:0.147794:0.006079:0.010782:0.008340:0.005626:0.009462:0.008340:0.006079:0.004595:0.009462:0.004939:0.006079:0.004939:0.008340:0.007200:0.005626:0.004939:0.010077:0.008756:0.009462:0.004939:0.008756:0.008340:0.009462:0.004939:0.004903:0.010782:0.010782:0.004939:0.007200:0.005626:0.015305:0.009462:0.004939:0.009462:0.006965:0.003835
invention has resulted in the new :@0.076923:0.179051:0.346735:0.179051:0.346735:0.163769:0.076923:0.163769:0.004939:0.010077:0.008756:0.008340:0.010782:0.006079:0.004939:0.009462:0.010782:0.005644:0.010782:0.009462:0.007200:0.005644:0.007200:0.008340:0.007200:0.010782:0.004939:0.006079:0.008340:0.009462:0.005644:0.004939:0.010782:0.005644:0.006079:0.010782:0.008340:0.005644:0.010782:0.008340:0.013767:0.003835
fixation of price and hence shaking :@0.076923:0.195026:0.346699:0.195026:0.346699:0.179743:0.076923:0.179743:0.004613:0.004613:0.009226:0.009064:0.005843:0.004704:0.009226:0.010547:0.003980:0.009226:0.007019:0.003980:0.009226:0.006965:0.004704:0.008105:0.008105:0.003980:0.009226:0.010547:0.009226:0.003980:0.010547:0.008105:0.010547:0.008105:0.008105:0.003980:0.006965:0.010547:0.009226:0.009226:0.004704:0.010547:0.009226:0.003835
the entire market of  the various :@0.076923:0.211001:0.346680:0.211001:0.346680:0.195718:0.076923:0.195718:0.006260:0.010963:0.008521:0.007037:0.008521:0.010963:0.006260:0.005120:0.007381:0.008521:0.007037:0.015486:0.009643:0.007381:0.009100:0.008521:0.006260:0.007037:0.009643:0.004704:0.002732:0.007037:0.006260:0.010963:0.008521:0.007037:0.009299:0.009643:0.007381:0.005120:0.009643:0.010963:0.006965:0.003835
goods as well as services.:@0.076923:0.226976:0.262756:0.226976:0.262756:0.211693:0.076923:0.211693:0.008521:0.009226:0.009226:0.009226:0.006965:0.003835:0.009226:0.006965:0.003835:0.013062:0.008105:0.004704:0.004704:0.003835:0.009226:0.006965:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704
Necessity of :@0.212607:0.563858:0.347922:0.563858:0.347922:0.545770:0.212607:0.545770:0.014479:0.011015:0.010468:0.011015:0.009900:0.009900:0.006691:0.008648:0.011152:0.018274:0.012013:0.006770:0.004989
considering Purely :@0.187289:0.579835:0.347707:0.579835:0.347707:0.561747:0.187289:0.561747:0.008942:0.010487:0.010741:0.008374:0.005165:0.010878:0.009489:0.007161:0.005165:0.010741:0.009235:0.006711:0.010644:0.010741:0.006868:0.009489:0.005185:0.009411:0.004989
Financial items:@0.147479:0.595808:0.267304:0.595808:0.267304:0.577720:0.147479:0.577720:0.009270:0.004806:0.010220:0.009745:0.010220:0.008472:0.004806:0.009745:0.004825:0.004844:0.004806:0.006705:0.009004:0.014437:0.007921
Traditionally it was believed that :@0.092308:0.610372:0.346525:0.610372:0.346525:0.595089:0.092308:0.595089:0.010601:0.006857:0.009281:0.009281:0.004758:0.005898:0.004758:0.009281:0.010601:0.009281:0.004758:0.004233:0.009281:0.004668:0.004758:0.005898:0.004668:0.013297:0.009281:0.007019:0.004668:0.009281:0.008159:0.004758:0.004758:0.008159:0.008575:0.008159:0.009281:0.004668:0.005898:0.010601:0.009118:0.005843:0.003835
certain items are necessarily to be :@0.076930:0.626347:0.346651:0.626347:0.346651:0.611064:0.076930:0.611064:0.008286:0.008286:0.007671:0.006024:0.009407:0.004885:0.010728:0.005228:0.004885:0.006024:0.008286:0.015251:0.007146:0.005228:0.009407:0.007146:0.008286:0.005228:0.010728:0.008286:0.008286:0.008286:0.007146:0.007146:0.009407:0.007146:0.004885:0.004360:0.009407:0.005228:0.006024:0.009407:0.005228:0.009407:0.008105:0.003835
excluded for the determination of :@0.076930:0.642322:0.346850:0.642322:0.346850:0.627039:0.076930:0.627039:0.008051:0.009226:0.008394:0.004993:0.010837:0.009498:0.008394:0.009516:0.006006:0.004993:0.009516:0.007255:0.005988:0.006133:0.010837:0.008394:0.006006:0.009516:0.008394:0.006115:0.008394:0.007417:0.015359:0.004993:0.010837:0.009353:0.006115:0.004993:0.009498:0.010837:0.006006:0.009516:0.004704:0.003835
cost of product as well as services. :@0.076930:0.658297:0.346489:0.658297:0.346489:0.643014:0.076930:0.643014:0.008231:0.009353:0.007092:0.005970:0.004867:0.009353:0.007146:0.004867:0.009353:0.007092:0.009353:0.009353:0.010674:0.008231:0.005970:0.004867:0.009353:0.007092:0.004867:0.013188:0.008231:0.004830:0.004830:0.004867:0.009353:0.007092:0.004867:0.007092:0.008231:0.007616:0.009353:0.004830:0.008231:0.008231:0.007092:0.004704:0.003835
As an example, the profit or losses :@0.076930:0.674271:0.346778:0.674271:0.346778:0.658989:0.076930:0.658989:0.012971:0.007128:0.005047:0.009389:0.010710:0.005047:0.007924:0.009389:0.009389:0.015233:0.009389:0.004867:0.007924:0.004867:0.005047:0.006006:0.010710:0.008268:0.005047:0.009389:0.007128:0.009389:0.004613:0.004776:0.006006:0.005047:0.009389:0.007128:0.005047:0.004867:0.009389:0.007128:0.007128:0.008268:0.006965:0.003835
arising on sale of fixed assets are :@0.076930:0.690246:0.346489:0.690246:0.346489:0.674964:0.076930:0.674964:0.009516:0.007255:0.004993:0.007255:0.004993:0.010837:0.009516:0.006115:0.009516:0.010837:0.006115:0.007255:0.009516:0.004993:0.008394:0.006115:0.009516:0.007309:0.006115:0.004613:0.004903:0.009226:0.008394:0.009516:0.006115:0.009516:0.007255:0.007255:0.008394:0.006133:0.007255:0.006115:0.009516:0.007255:0.008105:0.003835
treated as purely financial in nature :@0.076930:0.706221:0.346615:0.706221:0.346615:0.690939:0.076930:0.690939:0.005825:0.006947:0.008087:0.009046:0.005825:0.008087:0.009208:0.003238:0.009208:0.006947:0.003238:0.009208:0.010529:0.006947:0.008087:0.004161:0.009208:0.003238:0.004613:0.004595:0.010529:0.009208:0.010529:0.008087:0.004686:0.009208:0.004686:0.003238:0.004686:0.010529:0.003238:0.010529:0.009046:0.005825:0.010529:0.006947:0.008105:0.003835
and not included in determination :@0.076930:0.722196:0.346706:0.722196:0.346706:0.706913:0.076930:0.706913:0.009353:0.010674:0.009353:0.004812:0.010674:0.009353:0.005970:0.004812:0.004830:0.010674:0.008231:0.004830:0.010674:0.009353:0.008231:0.009353:0.004812:0.004830:0.010674:0.004812:0.009353:0.008231:0.005970:0.008231:0.007255:0.015197:0.004830:0.010674:0.009190:0.005970:0.004830:0.009353:0.010547:0.003835
of  the cost. Advertisement, :@0.076930:0.738171:0.346760:0.738171:0.346760:0.722888:0.076930:0.722888:0.010601:0.004704:0.003691:0.014364:0.007218:0.011922:0.009480:0.014364:0.009480:0.010601:0.008340:0.007218:0.006079:0.014364:0.014183:0.010258:0.009896:0.009480:0.008865:0.007218:0.006079:0.008340:0.009480:0.016445:0.009480:0.011922:0.007218:0.004704:0.003835
preliminary expenses, Share :@0.076930:0.754146:0.346633:0.754146:0.346633:0.738863:0.076930:0.738863:0.010565:0.008304:0.009444:0.006042:0.006042:0.016409:0.006042:0.011886:0.010565:0.008666:0.010565:0.014129:0.009100:0.010565:0.010565:0.009444:0.011886:0.008304:0.009444:0.008304:0.006042:0.014129:0.010565:0.011886:0.010565:0.008304:0.008105:0.003835
transfer fee, interest received on :@0.076930:0.770121:0.346470:0.770121:0.346470:0.754838:0.076930:0.754838:0.006296:0.007255:0.009679:0.010999:0.007417:0.005337:0.008557:0.007417:0.007363:0.005337:0.008557:0.008213:0.005156:0.007363:0.005156:0.010999:0.006296:0.008557:0.007417:0.008557:0.007417:0.006296:0.007363:0.007417:0.008557:0.008557:0.008557:0.004812:0.008973:0.008557:0.009679:0.007363:0.009679:0.010547:0.003835
bank deposits, dividend, brokerage, :@0.076930:0.786095:0.346543:0.786095:0.346543:0.770813:0.076930:0.770813:0.009226:0.009226:0.010547:0.009226:0.004613:0.009226:0.008105:0.009226:0.009226:0.006965:0.004704:0.005843:0.006965:0.004704:0.004613:0.009226:0.004360:0.009226:0.004704:0.009226:0.008105:0.010547:0.009226:0.004704:0.004613:0.009226:0.006965:0.009226:0.008684:0.008105:0.006802:0.009064:0.008883:0.007761:0.004704:0.003835
discount and commission received :@0.076930:0.802070:0.346760:0.802070:0.346760:0.786788:0.076930:0.786788:0.009389:0.004867:0.007128:0.008268:0.009389:0.010710:0.010710:0.006006:0.005066:0.009389:0.010710:0.009389:0.005066:0.008268:0.009389:0.015233:0.015233:0.004867:0.007128:0.007128:0.004867:0.009389:0.010710:0.005066:0.007128:0.008268:0.008268:0.008268:0.004523:0.008684:0.008268:0.009226:0.003835
are never to be considered for :@0.076930:0.818045:0.346742:0.818045:0.346742:0.802762:0.076930:0.802762:0.009968:0.007689:0.008847:0.009462:0.011271:0.008847:0.009263:0.008847:0.007689:0.009462:0.006585:0.009950:0.009462:0.009950:0.008847:0.009462:0.008847:0.009950:0.011289:0.007707:0.005427:0.009968:0.008847:0.007689:0.008847:0.009968:0.009462:0.005445:0.009968:0.006965:0.003835
costing of goods or services. The :@0.076930:0.834020:0.346706:0.834020:0.346706:0.818737:0.076930:0.818737:0.008467:0.009588:0.007327:0.006205:0.005066:0.010909:0.009588:0.006621:0.009588:0.007381:0.006621:0.008883:0.009588:0.009588:0.009588:0.007327:0.006621:0.009588:0.007327:0.006621:0.007327:0.008467:0.007852:0.009588:0.005066:0.008467:0.008467:0.007327:0.005066:0.005898:0.010909:0.010909:0.008105:0.003835
appropriation of profits for specific :@0.076930:0.849995:0.346760:0.849995:0.346760:0.834712:0.076930:0.834712:0.009190:0.009353:0.009353:0.007092:0.009353:0.009353:0.007092:0.004830:0.009190:0.005970:0.004830:0.009353:0.010674:0.004794:0.009353:0.007146:0.004794:0.009353:0.007092:0.009353:0.004613:0.004740:0.005970:0.007092:0.004794:0.004830:0.009353:0.007092:0.004794:0.007092:0.009353:0.008231:0.008231:0.004830:0.004613:0.004740:0.008105:0.003835
purposes such income tax paid, :@0.076930:0.865970:0.346832:0.865970:0.346832:0.850687:0.076930:0.850687:0.009769:0.011090:0.007779:0.009751:0.009769:0.007508:0.008648:0.007508:0.007942:0.007508:0.011090:0.008648:0.011090:0.007942:0.005246:0.011090:0.008648:0.009751:0.015613:0.008648:0.007942:0.006386:0.009751:0.009769:0.007942:0.009769:0.009751:0.005246:0.009769:0.004704:0.003835
dividend paid, and transfer to :@0.076930:0.881944:0.346615:0.881944:0.346615:0.866662:0.076930:0.866662:0.010041:0.005174:0.010041:0.005518:0.010041:0.008919:0.011361:0.010041:0.010095:0.010041:0.010041:0.005518:0.010041:0.005518:0.010095:0.010041:0.011361:0.010041:0.010095:0.006658:0.007616:0.010041:0.011361:0.007779:0.005699:0.008919:0.007779:0.010095:0.006658:0.009226:0.003835
reserve was also not considered for :@0.076930:0.897919:0.346561:0.897919:0.346561:0.882637:0.076930:0.882637:0.007001:0.008141:0.007001:0.008141:0.007526:0.008557:0.008141:0.004649:0.013279:0.009263:0.007001:0.004649:0.009263:0.004740:0.007001:0.009263:0.004649:0.010583:0.009263:0.005880:0.004649:0.008141:0.009263:0.010583:0.007001:0.004740:0.009263:0.008141:0.007001:0.008141:0.009263:0.004649:0.004740:0.009263:0.006965:0.003835
the determination of cost of goods :@0.076930:0.913894:0.346688:0.913894:0.346688:0.898612:0.076930:0.898612:0.005970:0.010674:0.008231:0.004794:0.009353:0.008231:0.005970:0.008231:0.007255:0.015197:0.004830:0.010674:0.009190:0.005970:0.004830:0.009353:0.010674:0.004794:0.009353:0.007146:0.004794:0.008231:0.009353:0.007092:0.005970:0.004794:0.009353:0.007146:0.004794:0.008648:0.009353:0.009353:0.009353:0.006965:0.003835
or services. :@0.366226:0.131127:0.454457:0.131127:0.454457:0.115844:0.366226:0.115844:0.009226:0.006965:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.003835
The present methodology adopted :@0.381603:0.147102:0.636273:0.147102:0.636273:0.131819:0.381603:0.131819:0.010439:0.010439:0.007996:0.003148:0.009118:0.006857:0.007996:0.006857:0.007996:0.010439:0.005735:0.003148:0.014961:0.007996:0.005735:0.010439:0.009118:0.009118:0.009118:0.004595:0.008774:0.009118:0.009118:0.003148:0.009118:0.009118:0.009118:0.009118:0.005735:0.007996:0.009226:0.003835
for determination of cost did not :@0.366226:0.163076:0.636074:0.163076:0.636074:0.147794:0.366226:0.147794:0.005047:0.009570:0.007309:0.006513:0.009570:0.008449:0.006187:0.008449:0.007472:0.015414:0.005047:0.010891:0.009407:0.006187:0.005047:0.009570:0.010891:0.006513:0.009570:0.007363:0.006513:0.008449:0.009570:0.007309:0.006187:0.006513:0.009570:0.005047:0.009570:0.006513:0.010891:0.009570:0.005843:0.003835
permit to consider these items for :@0.366226:0.179051:0.636146:0.179051:0.636146:0.163769:0.366226:0.163769:0.009480:0.008358:0.007381:0.015323:0.004957:0.006097:0.005771:0.006097:0.009480:0.005771:0.008358:0.009480:0.010800:0.007218:0.004957:0.009480:0.008358:0.007218:0.005771:0.006097:0.010800:0.008358:0.007218:0.008358:0.005771:0.004957:0.006097:0.008358:0.015323:0.007218:0.005771:0.004957:0.009480:0.006965:0.003835
the reasons that they are purely :@0.366226:0.195026:0.635965:0.195026:0.635965:0.179743:0.366226:0.179743:0.006260:0.010963:0.008521:0.007074:0.007381:0.008521:0.009643:0.007381:0.009643:0.010963:0.007381:0.007074:0.006260:0.010963:0.009480:0.006260:0.007074:0.006260:0.010963:0.008177:0.009643:0.007074:0.009643:0.007381:0.008521:0.007074:0.009643:0.010963:0.007381:0.008521:0.004595:0.009226:0.003835
financial in nature. While making :@0.366226:0.211001:0.636020:0.211001:0.636020:0.195718:0.366226:0.195718:0.004613:0.004794:0.010728:0.009407:0.010728:0.008286:0.004885:0.009407:0.004885:0.005265:0.004885:0.010728:0.005265:0.010728:0.009245:0.006024:0.010728:0.007146:0.007942:0.004885:0.005265:0.017169:0.010728:0.004885:0.004885:0.008286:0.005265:0.015251:0.009407:0.009407:0.004885:0.010728:0.009226:0.003835
in-depth :@0.366226:0.226976:0.444362:0.226976:0.444362:0.211693:0.366226:0.211693:0.006169:0.012013:0.007309:0.010692:0.009570:0.010692:0.007309:0.010547:0.003835
analysis it is :@0.532828:0.514523:0.636164:0.514523:0.636164:0.499240:0.532828:0.499240:0.009552:0.010873:0.009552:0.004505:0.009552:0.007291:0.005029:0.007291:0.006332:0.005029:0.006169:0.006332:0.005029:0.006965:0.003835
found that the expenditure :@0.407998:0.530498:0.636291:0.530498:0.636291:0.515215:0.407998:0.515215:0.005210:0.009733:0.011054:0.011054:0.009733:0.007671:0.006350:0.011054:0.009570:0.006350:0.007671:0.006350:0.011054:0.008611:0.007671:0.008268:0.009733:0.009733:0.008611:0.011054:0.009733:0.005210:0.006350:0.011054:0.007472:0.008105:0.003835
incurred or apportionment made :@0.377243:0.546473:0.636291:0.546473:0.636291:0.531190:0.377243:0.531190:0.004830:0.010674:0.008231:0.010656:0.007725:0.007092:0.008231:0.009353:0.004740:0.009353:0.007092:0.004740:0.009190:0.009353:0.009353:0.009353:0.007616:0.005970:0.004812:0.009353:0.010674:0.015197:0.008231:0.010674:0.005970:0.004740:0.015197:0.009353:0.009353:0.008105:0.003835
were met from the profit earned :@0.366226:0.562448:0.636200:0.562448:0.636200:0.547165:0.366226:0.547165:0.013514:0.008557:0.007417:0.008557:0.007291:0.015522:0.008557:0.006296:0.007291:0.005156:0.007417:0.009679:0.015522:0.007291:0.006296:0.010999:0.008557:0.007291:0.009679:0.007417:0.009679:0.004613:0.005066:0.006296:0.007291:0.008557:0.009679:0.007870:0.010999:0.008557:0.009226:0.003835
by the various  commodities  sold :@0.366226:0.578422:0.636237:0.578422:0.636237:0.563140:0.366226:0.563140:0.009136:0.009679:0.007291:0.006296:0.010999:0.008557:0.007291:0.009335:0.009679:0.007417:0.005156:0.009679:0.010999:0.007417:0.003835:0.003437:0.008557:0.009679:0.015522:0.015522:0.009679:0.009679:0.005156:0.006296:0.005156:0.008557:0.007417:0.003835:0.003437:0.007417:0.009679:0.005156:0.009226:0.003835
or services rendered by the entity. :@0.366226:0.594397:0.636001:0.594397:0.636001:0.579115:0.366226:0.579115:0.009444:0.007182:0.005536:0.007182:0.008322:0.007707:0.009444:0.004921:0.008322:0.008322:0.007182:0.005536:0.007182:0.008322:0.010764:0.009444:0.008322:0.007182:0.008322:0.009444:0.005536:0.008901:0.009444:0.005536:0.006061:0.010764:0.008322:0.005536:0.008322:0.010764:0.006061:0.004921:0.006061:0.006929:0.004704:0.003835
As an example, the apportionment :@0.366226:0.610372:0.636038:0.610372:0.636038:0.595089:0.366226:0.595089:0.012863:0.007019:0.004668:0.009281:0.010601:0.004668:0.007815:0.009281:0.009281:0.015124:0.009281:0.004758:0.007815:0.004758:0.004668:0.005898:0.010601:0.008159:0.004668:0.009118:0.009281:0.009281:0.009281:0.007544:0.005898:0.004758:0.009281:0.010601:0.015124:0.008159:0.010601:0.005843:0.003835
made to general reserve created :@0.366226:0.626347:0.636038:0.626347:0.636038:0.611064:0.366226:0.611064:0.015558:0.009715:0.009715:0.008593:0.007634:0.006332:0.009715:0.007634:0.009371:0.008593:0.011036:0.008593:0.007291:0.009715:0.005192:0.007634:0.007454:0.008593:0.007454:0.008593:0.007978:0.009009:0.008593:0.007634:0.008593:0.007454:0.008593:0.009552:0.006332:0.008593:0.009226:0.003835
might have met from the profits :@0.366226:0.642322:0.636363:0.642322:0.636363:0.627039:0.366226:0.627039:0.015540:0.005174:0.009697:0.011018:0.006314:0.007399:0.011018:0.008991:0.008991:0.008575:0.007399:0.015540:0.008575:0.006314:0.007399:0.005174:0.007435:0.009697:0.015540:0.007399:0.006314:0.011018:0.008575:0.007399:0.009697:0.007435:0.009697:0.004613:0.005084:0.006314:0.006965:0.003835
earned by the products and services.   :@0.366226:0.658297:0.636146:0.658297:0.636146:0.643014:0.366226:0.643014:0.007978:0.009100:0.007291:0.010421:0.007978:0.009100:0.003075:0.008557:0.009100:0.003075:0.005717:0.010421:0.007978:0.003075:0.009100:0.006838:0.009100:0.009100:0.010421:0.007978:0.005717:0.006838:0.003075:0.009100:0.010421:0.009100:0.003075:0.006838:0.007978:0.007363:0.009100:0.004577:0.007978:0.007978:0.006838:0.004704:0.000000:0.000000:0.003835
These purely financial items :@0.381603:0.674271:0.636273:0.674271:0.636273:0.658989:0.381603:0.658989:0.011416:0.011416:0.008973:0.007833:0.008973:0.010457:0.010095:0.011416:0.007833:0.008973:0.005047:0.010095:0.010457:0.004613:0.005482:0.011416:0.010095:0.011416:0.008973:0.005572:0.010095:0.005572:0.010457:0.005572:0.006712:0.008973:0.015938:0.006965:0.003835
were no doubt, not at all required :@0.366226:0.690246:0.636381:0.690246:0.636381:0.674964:0.366226:0.674964:0.013279:0.008322:0.007182:0.008322:0.005445:0.010764:0.009444:0.005445:0.009444:0.009444:0.010764:0.009444:0.006061:0.004921:0.005445:0.010764:0.009444:0.006061:0.005445:0.009281:0.006061:0.005445:0.009444:0.004921:0.004921:0.005445:0.007182:0.008322:0.009444:0.010764:0.004921:0.007182:0.008322:0.009226:0.003835
for the determination of cost, but :@0.366226:0.706221:0.636219:0.706221:0.636219:0.690939:0.366226:0.690939:0.004957:0.009480:0.007218:0.005771:0.006097:0.010800:0.008358:0.005771:0.009480:0.008358:0.006097:0.008358:0.007381:0.015323:0.004957:0.010800:0.009317:0.006097:0.004957:0.009480:0.010800:0.005771:0.009480:0.007273:0.005771:0.008358:0.009480:0.007218:0.006097:0.004957:0.005771:0.009480:0.010800:0.005843:0.003835
it has to be considered for taking :@0.366226:0.722196:0.636128:0.722196:0.636128:0.706913:0.366226:0.706913:0.005011:0.006151:0.006205:0.010855:0.009534:0.007273:0.006205:0.006151:0.009534:0.006205:0.009534:0.008412:0.006205:0.008412:0.009534:0.010855:0.007273:0.005011:0.009534:0.008412:0.007273:0.008412:0.009534:0.006205:0.005011:0.009534:0.007273:0.006205:0.006151:0.009534:0.009534:0.005011:0.010855:0.009226:0.003835
various decisions such as pricing :@0.366226:0.738171:0.636309:0.738171:0.636309:0.722888:0.366226:0.722888:0.009226:0.009570:0.007309:0.005047:0.009570:0.010891:0.007309:0.006422:0.009570:0.008449:0.008449:0.005047:0.007309:0.005047:0.009570:0.010891:0.007309:0.006422:0.007309:0.010891:0.008449:0.010891:0.006440:0.009570:0.007309:0.006440:0.009570:0.007309:0.005047:0.008449:0.005047:0.010891:0.009226:0.003835
of the commodities sold or services :@0.366226:0.754146:0.636092:0.754146:0.636092:0.738863:0.366226:0.738863:0.009226:0.007019:0.004613:0.005843:0.010547:0.008105:0.004613:0.008105:0.009226:0.015070:0.015070:0.009226:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004613:0.006965:0.009226:0.004704:0.009226:0.004613:0.009226:0.006965:0.004613:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003835
rendered and also to identify the :@0.366226:0.770121:0.636020:0.770121:0.636020:0.754838:0.366226:0.754838:0.007327:0.008467:0.010909:0.009588:0.008467:0.007327:0.008467:0.009588:0.006639:0.009588:0.010909:0.009588:0.006639:0.009588:0.005066:0.007327:0.009588:0.006639:0.006205:0.009588:0.006639:0.005066:0.009588:0.008467:0.010909:0.006205:0.005066:0.005066:0.009588:0.006639:0.006205:0.010909:0.008105:0.003835
areas of cost reduction:@0.366226:0.786095:0.537875:0.786095:0.537875:0.770813:0.366226:0.770813:0.009226:0.006965:0.008105:0.009226:0.006965:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.006965:0.008105:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547
The money generated, which :@0.381603:0.802070:0.636200:0.802070:0.636200:0.786788:0.381603:0.786788:0.011253:0.011253:0.008810:0.009226:0.015775:0.009932:0.011253:0.008467:0.009932:0.009226:0.009588:0.008810:0.011253:0.008810:0.007508:0.009769:0.006549:0.008810:0.009932:0.005409:0.009226:0.013948:0.011253:0.005409:0.008810:0.010547:0.003835
has direct nexus with the :@0.366226:0.818045:0.636273:0.818045:0.636273:0.802762:0.366226:0.802762:0.012067:0.010746:0.008485:0.015432:0.010746:0.006223:0.008485:0.009624:0.009624:0.007363:0.015432:0.012067:0.009281:0.010746:0.012067:0.008485:0.015432:0.015287:0.006223:0.007363:0.012067:0.015432:0.007363:0.012067:0.008105:0.003835
products and services and have :@0.366226:0.834020:0.636110:0.834020:0.636110:0.818737:0.366226:0.818737:0.009787:0.007526:0.009787:0.009787:0.011108:0.008666:0.006404:0.007526:0.008141:0.009787:0.011108:0.009787:0.008141:0.007526:0.008666:0.008051:0.009787:0.005265:0.008666:0.008666:0.007526:0.008141:0.009787:0.011108:0.009787:0.008141:0.011108:0.009082:0.009082:0.008105:0.003835
re-appropriated into general reserve :@0.366226:0.849995:0.636001:0.849995:0.636001:0.834712:0.366226:0.834712:0.006893:0.008032:0.005771:0.008991:0.009154:0.009154:0.006893:0.009154:0.009154:0.006893:0.004631:0.008991:0.005771:0.008032:0.009154:0.003184:0.004631:0.010475:0.005771:0.009154:0.003184:0.008810:0.008032:0.010475:0.008032:0.006730:0.009154:0.004631:0.003184:0.006893:0.008032:0.006893:0.008032:0.007417:0.008449:0.008105:0.003835
and apportionment to taxes etc are :@0.366226:0.865970:0.636200:0.865970:0.636200:0.850687:0.366226:0.850687:0.009226:0.010547:0.009226:0.004505:0.009064:0.009226:0.009226:0.009226:0.007490:0.005843:0.004704:0.009226:0.010547:0.015070:0.008105:0.010547:0.005843:0.004505:0.005843:0.009226:0.004505:0.005843:0.009226:0.008937:0.008105:0.006965:0.004505:0.008105:0.005843:0.008105:0.004505:0.009226:0.006965:0.008105:0.003835
necessarily to be reconsidered for :@0.366226:0.881944:0.636291:0.881944:0.636291:0.866662:0.366226:0.866662:0.010855:0.008412:0.008412:0.008412:0.007273:0.007273:0.009534:0.007273:0.005011:0.004487:0.009534:0.006169:0.006151:0.009534:0.006169:0.009534:0.008412:0.006169:0.007273:0.008412:0.008412:0.009534:0.010855:0.007273:0.005011:0.009534:0.008412:0.007273:0.008412:0.009534:0.006169:0.005011:0.009534:0.006965:0.003835
the determination of profitability of :@0.366226:0.897919:0.636146:0.897919:0.636146:0.882637:0.366226:0.882637:0.005843:0.010547:0.008105:0.003926:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.003926:0.009226:0.007019:0.003926:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.009226:0.003926:0.009226:0.004704:0.003835
products or services for segregating :@0.366226:0.913894:0.636200:0.913894:0.636200:0.898612:0.366226:0.898612:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003872:0.009226:0.006965:0.003872:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003872:0.004704:0.009226:0.006965:0.003872:0.006965:0.008105:0.009570:0.006965:0.008105:0.008702:0.009064:0.005843:0.004704:0.010547:0.009226:0.003835
and making the product viable. :@0.655522:0.131127:0.894361:0.131127:0.894361:0.115844:0.655522:0.115844:0.009226:0.010547:0.009226:0.003835:0.015070:0.009226:0.009226:0.004704:0.010547:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003835:0.009226:0.004704:0.008702:0.009226:0.004704:0.007761:0.004704:0.003835
What could be done if the reduction :@0.655498:0.180462:0.927722:0.180462:0.927722:0.162374:0.655498:0.162374:0.015883:0.009710:0.009250:0.006320:0.003538:0.008015:0.009489:0.009710:0.004496:0.009839:0.003538:0.009858:0.008531:0.003538:0.009839:0.009489:0.009710:0.008550:0.003538:0.004478:0.006173:0.003538:0.006320:0.009692:0.008550:0.003538:0.006081:0.008531:0.009858:0.009729:0.008015:0.006320:0.004459:0.009489:0.009913:0.004699
of  cost  reached  irreducible :@0.655498:0.196437:0.927949:0.196437:0.927949:0.178349:0.655498:0.178349:0.011329:0.007826:0.004989:0.008120:0.009783:0.011329:0.009215:0.007963:0.004989:0.008120:0.007709:0.010331:0.011094:0.009783:0.011563:0.010331:0.011720:0.004989:0.008120:0.006007:0.008002:0.007709:0.010331:0.011720:0.011583:0.009783:0.006007:0.011720:0.006026:0.009274:0.004989
minimum:@0.655498:0.212411:0.728860:0.212411:0.728860:0.194324:0.655498:0.194324:0.014437:0.004806:0.010220:0.004806:0.014437:0.010220:0.014437
If the cost reduction has reached :@0.670883:0.226976:0.926728:0.226976:0.926728:0.211693:0.670883:0.211693:0.005880:0.007056:0.004649:0.005880:0.010583:0.008141:0.004649:0.008141:0.009263:0.007001:0.005880:0.004649:0.007001:0.008141:0.009263:0.010583:0.008141:0.005880:0.004740:0.009263:0.010583:0.004649:0.010583:0.009263:0.007001:0.004649:0.007001:0.008141:0.009263:0.008141:0.010583:0.008141:0.009226:0.003835
to irreducible minimum, the :@0.655506:0.242951:0.926837:0.242951:0.926837:0.227668:0.655506:0.227668:0.007019:0.010402:0.012881:0.005880:0.008774:0.008141:0.009281:0.010402:0.011723:0.009281:0.005880:0.010402:0.005880:0.009281:0.012881:0.016246:0.005880:0.011723:0.005880:0.016083:0.011723:0.016246:0.005880:0.012881:0.007019:0.011723:0.008105:0.003835
alternative way has to increase :@0.655506:0.258925:0.926927:0.258925:0.926927:0.243643:0.655506:0.243643:0.009842:0.005319:0.006459:0.008720:0.008032:0.011162:0.009679:0.006459:0.004975:0.009136:0.008720:0.008539:0.013858:0.009317:0.009842:0.008539:0.011162:0.009842:0.007580:0.008539:0.006459:0.009842:0.008539:0.005319:0.011162:0.008720:0.007580:0.008720:0.009842:0.007580:0.008105:0.003835
the selling price of  the products :@0.655506:0.274900:0.926801:0.274900:0.926801:0.259618:0.655506:0.259618:0.006314:0.011018:0.008575:0.007472:0.007435:0.008575:0.005174:0.005174:0.005174:0.011018:0.009697:0.007472:0.009697:0.007435:0.005174:0.008575:0.008575:0.007472:0.009697:0.004704:0.002786:0.007472:0.006314:0.011018:0.008575:0.007472:0.009697:0.007435:0.009697:0.009697:0.011018:0.008575:0.006314:0.006965:0.003835
or services to the maximum :@0.655506:0.290875:0.926855:0.290875:0.926855:0.275593:0.655506:0.275593:0.010348:0.008087:0.012447:0.008087:0.009226:0.008611:0.010348:0.005825:0.009226:0.009226:0.008087:0.012447:0.006965:0.010348:0.012447:0.006965:0.011669:0.009226:0.012447:0.016192:0.010348:0.010348:0.005825:0.016029:0.011669:0.015070:0.003835
possible level subject to absorption :@0.655506:0.306850:0.926728:0.306850:0.926728:0.291567:0.655506:0.291567:0.009371:0.009371:0.007128:0.007110:0.004848:0.009371:0.004848:0.008250:0.005011:0.004848:0.008250:0.008684:0.008250:0.004848:0.005011:0.007128:0.010692:0.009371:0.004848:0.008250:0.008250:0.006006:0.005011:0.005988:0.009389:0.005011:0.008847:0.009371:0.007128:0.009371:0.007381:0.009371:0.005988:0.004867:0.009371:0.010547:0.003835
of   demand of   the product or :@0.655506:0.322825:0.926946:0.322825:0.926946:0.307542:0.655506:0.307542:0.010149:0.004704:0.003238:0.003835:0.007056:0.010149:0.009027:0.015993:0.010149:0.011470:0.010149:0.010909:0.010149:0.004704:0.003238:0.003835:0.007056:0.006766:0.011470:0.009027:0.010909:0.010149:0.007888:0.010149:0.010149:0.011470:0.009027:0.006766:0.010909:0.010149:0.006965:0.003835
services in the market. Even at the :@0.655506:0.338800:0.926946:0.338800:0.926946:0.323517:0.655506:0.323517:0.007110:0.008250:0.007634:0.009371:0.004848:0.008250:0.008250:0.007110:0.004957:0.004848:0.010692:0.004957:0.005988:0.010692:0.008250:0.004957:0.015215:0.009371:0.007110:0.008828:0.008250:0.005988:0.004848:0.004957:0.009371:0.008666:0.008250:0.010692:0.004957:0.009208:0.005988:0.004957:0.005988:0.010692:0.008105:0.003835
maximum possible selling price, if :@0.655506:0.354775:0.926656:0.354775:0.926656:0.339492:0.655506:0.339492:0.015305:0.009462:0.009462:0.004939:0.015142:0.010782:0.015305:0.005699:0.009462:0.009462:0.007200:0.007200:0.004939:0.009462:0.004939:0.008340:0.005699:0.007200:0.008340:0.004939:0.004939:0.004939:0.010782:0.009462:0.005699:0.009462:0.007200:0.004939:0.008340:0.007996:0.004939:0.005699:0.004939:0.004704:0.003835
the products or services leads to loss, :@0.655506:0.370749:0.927072:0.370749:0.927072:0.355467:0.655506:0.355467:0.005735:0.010439:0.007996:0.003148:0.009118:0.006857:0.009118:0.009118:0.010439:0.007996:0.005735:0.006857:0.003148:0.009118:0.006857:0.003148:0.006857:0.007996:0.007381:0.009118:0.004595:0.007996:0.007996:0.006857:0.003148:0.004595:0.007996:0.009118:0.009118:0.006857:0.003148:0.005735:0.009118:0.003148:0.004595:0.009118:0.006857:0.006857:0.004704:0.003835
there is no alternative way except to :@0.655506:0.386724:0.926927:0.386724:0.926927:0.371442:0.655506:0.371442:0.005843:0.010547:0.008105:0.006965:0.008105:0.003437:0.004704:0.006965:0.003437:0.010547:0.009226:0.003437:0.009226:0.004704:0.005843:0.008105:0.007417:0.010547:0.009064:0.005843:0.004360:0.008521:0.008105:0.003437:0.013243:0.008702:0.009226:0.003437:0.007761:0.008937:0.008105:0.008105:0.009226:0.005843:0.003437:0.005843:0.009226:0.003835
discontinue the product or services.:@0.655506:0.402699:0.923110:0.402699:0.923110:0.387416:0.655506:0.387416:0.009226:0.004704:0.006965:0.008105:0.009226:0.010547:0.005843:0.004704:0.010384:0.010547:0.008105:0.003763:0.005843:0.010547:0.008105:0.003763:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003763:0.009226:0.006965:0.003763:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704
The proposed method facilitates :@0.670883:0.418674:0.926837:0.418674:0.926837:0.403391:0.670883:0.403391:0.010800:0.010819:0.008358:0.005843:0.009498:0.007218:0.009480:0.009498:0.009498:0.007218:0.008358:0.009498:0.005843:0.015323:0.008376:0.006097:0.010800:0.009498:0.009480:0.005843:0.005156:0.009480:0.008376:0.004957:0.004957:0.004975:0.006097:0.009335:0.006097:0.008376:0.006965:0.003835
the identification of  the loss :@0.655506:0.434649:0.926964:0.434649:0.926964:0.419366:0.655506:0.419366:0.006929:0.011633:0.009190:0.012157:0.005789:0.010312:0.009190:0.011633:0.006929:0.005789:0.004613:0.005699:0.009190:0.010149:0.006929:0.005789:0.010312:0.011633:0.012157:0.010312:0.004704:0.003401:0.012157:0.006929:0.011633:0.009190:0.012157:0.005789:0.010312:0.008051:0.006965:0.003835
making products and to take :@0.655506:0.450624:0.927000:0.450624:0.927000:0.435341:0.655506:0.435341:0.016065:0.010222:0.010222:0.005699:0.011542:0.010222:0.011434:0.010222:0.007960:0.010222:0.010222:0.011542:0.009100:0.006838:0.007960:0.011434:0.010222:0.011542:0.010222:0.011434:0.006838:0.010222:0.011434:0.006838:0.010222:0.009679:0.008105:0.003835
various measures on cost reduction :@0.655506:0.466598:0.926909:0.466598:0.926909:0.451316:0.655506:0.451316:0.008883:0.009226:0.006965:0.004704:0.009226:0.010547:0.006965:0.003980:0.015070:0.008105:0.009226:0.006965:0.010547:0.006965:0.008105:0.006965:0.003980:0.009226:0.010547:0.003980:0.008105:0.009226:0.006965:0.005843:0.003980:0.006965:0.008105:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.003835
of  the loss making products :@0.655506:0.482573:0.926728:0.482573:0.926728:0.467291:0.655506:0.467291:0.010348:0.004704:0.003437:0.012501:0.006965:0.011669:0.009226:0.012501:0.005825:0.010348:0.008087:0.008087:0.012501:0.016192:0.010348:0.010348:0.005825:0.011669:0.010348:0.012501:0.010348:0.008087:0.010348:0.010348:0.011669:0.009226:0.006965:0.006965:0.003835
and also re-fixing of  the prices :@0.655506:0.498548:0.926728:0.498548:0.926728:0.483266:0.655506:0.483266:0.009860:0.011180:0.009860:0.008756:0.009860:0.005337:0.007598:0.009860:0.008756:0.007598:0.008738:0.006477:0.004613:0.005246:0.009860:0.005337:0.011180:0.009860:0.008756:0.009860:0.004704:0.002949:0.008756:0.006477:0.011180:0.008738:0.008756:0.009860:0.007598:0.005337:0.008738:0.008738:0.006965:0.003835
of  the products if  required, by :@0.655506:0.514523:0.926964:0.514523:0.926964:0.499240:0.655506:0.499240:0.009914:0.004704:0.003003:0.009082:0.006531:0.011235:0.008792:0.009082:0.009914:0.007653:0.009914:0.009914:0.011235:0.008792:0.006531:0.007653:0.009082:0.005391:0.004704:0.003003:0.009082:0.007653:0.008792:0.009914:0.011235:0.005391:0.007653:0.008792:0.009914:0.005391:0.009082:0.009371:0.009226:0.003835
incorporating the purely financial :@0.655506:0.530498:0.926692:0.530498:0.926692:0.515215:0.655506:0.515215:0.004939:0.010782:0.008340:0.009462:0.007472:0.009462:0.009462:0.007037:0.009299:0.006079:0.004939:0.010782:0.009462:0.005681:0.006079:0.010782:0.008340:0.005681:0.009462:0.010782:0.007200:0.008340:0.004414:0.009462:0.005681:0.004613:0.004848:0.010782:0.009462:0.010782:0.008340:0.004939:0.009462:0.004704:0.003835
items  by  appropriating  by  using :@0.655506:0.546473:0.926873:0.546473:0.926873:0.531190:0.655506:0.531190:0.005228:0.006368:0.008629:0.015595:0.007490:0.003835:0.004016:0.009208:0.009751:0.003835:0.004016:0.009588:0.009751:0.009751:0.007490:0.009751:0.009751:0.007490:0.005228:0.009588:0.006368:0.005228:0.011072:0.009751:0.003835:0.004016:0.009208:0.009751:0.003835:0.004016:0.011072:0.007490:0.005228:0.011072:0.009226:0.003835
the activity based method and also :@0.655506:0.562448:0.926837:0.562448:0.926837:0.547165:0.655506:0.547165:0.005952:0.010656:0.008213:0.004704:0.009335:0.008213:0.005952:0.004469:0.009335:0.004812:0.005952:0.009335:0.004722:0.009335:0.009335:0.007074:0.008213:0.009335:0.004704:0.015178:0.008213:0.005952:0.010656:0.009335:0.009335:0.004704:0.009335:0.010656:0.009335:0.004704:0.009335:0.004812:0.007074:0.009226:0.003835
considering the dynamics of supply :@0.655506:0.578422:0.926891:0.578422:0.926891:0.563140:0.655506:0.563140:0.008105:0.009226:0.010547:0.006965:0.004704:0.009226:0.008105:0.006965:0.004704:0.010547:0.009226:0.004052:0.005843:0.010547:0.008105:0.004052:0.009064:0.009226:0.010547:0.009226:0.015070:0.004704:0.008105:0.006965:0.004052:0.009226:0.007019:0.004052:0.006965:0.010547:0.009226:0.009226:0.004179:0.009226:0.003835
and demand of the produces in the :@0.655506:0.594397:0.926855:0.594397:0.926855:0.579115:0.655506:0.579115:0.009245:0.010565:0.009245:0.004631:0.009245:0.008123:0.015088:0.009245:0.010565:0.009245:0.004631:0.009245:0.007037:0.004631:0.005862:0.010565:0.008123:0.004631:0.009245:0.006983:0.009245:0.009245:0.010565:0.008123:0.008123:0.006983:0.004631:0.004722:0.010565:0.004631:0.005862:0.010565:0.008105:0.003835
market. The objective of the new :@0.655506:0.610372:0.927000:0.610372:0.927000:0.595089:0.655506:0.595089:0.015414:0.009570:0.007309:0.009027:0.008449:0.006187:0.005047:0.005735:0.010891:0.010891:0.008449:0.006459:0.009570:0.009570:0.005047:0.008449:0.008449:0.006187:0.004704:0.008865:0.008449:0.006459:0.009570:0.007363:0.006459:0.006187:0.010891:0.008449:0.006459:0.010891:0.008449:0.013767:0.003835
method is to demonstrate how :@0.655506:0.626347:0.927072:0.626347:0.927072:0.611064:0.655506:0.611064:0.015812:0.008847:0.006585:0.011289:0.009968:0.009968:0.009480:0.005445:0.007707:0.009480:0.006585:0.009968:0.009480:0.009968:0.008847:0.015812:0.009968:0.011289:0.007707:0.006585:0.007544:0.009805:0.006585:0.008847:0.009480:0.011289:0.009624:0.013767:0.003835
much maximum money could be :@0.655506:0.642322:0.926783:0.642322:0.926783:0.627039:0.655506:0.627039:0.015251:0.010891:0.008449:0.010891:0.006513:0.015414:0.009570:0.009570:0.005047:0.015251:0.010891:0.015414:0.006513:0.015414:0.009570:0.010891:0.008105:0.009570:0.006513:0.008449:0.009570:0.010891:0.005047:0.009570:0.006513:0.009570:0.008105:0.003835
earned either by reducing the cost :@0.655506:0.658297:0.927145:0.658297:0.927145:0.643014:0.655506:0.643014:0.008286:0.009407:0.007598:0.010728:0.008286:0.009407:0.005174:0.008286:0.004885:0.006024:0.010728:0.008286:0.007146:0.005174:0.008865:0.009407:0.005174:0.007146:0.008286:0.009407:0.010728:0.008286:0.004885:0.010728:0.009407:0.005174:0.006024:0.010728:0.008286:0.005174:0.008286:0.009407:0.007146:0.005843:0.003835
or re-fixing the selling price at the :@0.655506:0.674271:0.927018:0.674271:0.927018:0.658989:0.655506:0.658989:0.009425:0.007164:0.005319:0.007164:0.008304:0.006042:0.004613:0.004812:0.009425:0.004903:0.010746:0.009425:0.005319:0.006042:0.010746:0.008304:0.005319:0.007164:0.008304:0.004903:0.004903:0.004903:0.010746:0.009425:0.005319:0.009425:0.007164:0.004903:0.008304:0.008304:0.005319:0.009263:0.006042:0.005319:0.006042:0.010746:0.008105:0.003835
optimum level and also to take :@0.655506:0.690246:0.926783:0.690246:0.926783:0.674964:0.655506:0.674964:0.009842:0.009842:0.006459:0.005319:0.015522:0.011162:0.015685:0.008593:0.005319:0.008720:0.009136:0.008720:0.005319:0.008593:0.009842:0.011162:0.009842:0.008593:0.009842:0.005319:0.007580:0.009842:0.008593:0.006459:0.009842:0.008593:0.006459:0.009842:0.009299:0.008105:0.003835
decision on the discontinuance of :@0.655506:0.706221:0.926765:0.706221:0.926765:0.690939:0.655506:0.690939:0.009498:0.008376:0.008376:0.004975:0.007236:0.004975:0.009498:0.010819:0.005952:0.009498:0.010819:0.005952:0.006115:0.010819:0.008376:0.005952:0.009498:0.004975:0.007236:0.008376:0.009498:0.010819:0.006115:0.004975:0.010656:0.010819:0.009498:0.010819:0.008376:0.008376:0.005952:0.009498:0.004704:0.003835
the products, if the loss incurred :@0.655506:0.722196:0.926710:0.722196:0.926710:0.706913:0.655506:0.706913:0.006187:0.010891:0.008449:0.006513:0.009570:0.007309:0.009570:0.009570:0.010891:0.008449:0.006187:0.007309:0.005047:0.006513:0.005047:0.007363:0.006513:0.006187:0.010891:0.008449:0.006513:0.005047:0.009570:0.007309:0.007309:0.006513:0.005047:0.010891:0.008449:0.010891:0.007942:0.007309:0.008449:0.009226:0.003835
could not prevented by either of the :@0.655506:0.738171:0.926909:0.738171:0.926909:0.722888:0.655506:0.722888:0.008105:0.009226:0.010547:0.004704:0.009226:0.003763:0.010547:0.009226:0.005843:0.003763:0.009226:0.006965:0.008105:0.008521:0.008105:0.010547:0.005843:0.008105:0.009226:0.003763:0.008684:0.009226:0.003763:0.008105:0.004704:0.005843:0.010547:0.008105:0.006965:0.003763:0.009226:0.007019:0.003763:0.005843:0.010547:0.008105:0.003835
methods.   :@0.655506:0.754146:0.736699:0.754146:0.736699:0.738863:0.655506:0.738863:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.006965:0.004704:0.003835:0.003835:0.003835
Proposed Model :@0.655498:0.787506:0.789760:0.787506:0.789760:0.769418:0.655498:0.769418:0.010125:0.006459:0.009973:0.010353:0.009973:0.007921:0.009004:0.010353:0.004844:0.016260:0.009973:0.010353:0.009004:0.004825:0.004844
The following model will assist :@0.670883:0.802070:0.927036:0.802070:0.927036:0.786788:0.670883:0.786788:0.010945:0.010945:0.008503:0.006857:0.005102:0.009624:0.005102:0.005102:0.009281:0.014165:0.005102:0.010945:0.009624:0.006857:0.015468:0.009624:0.009624:0.008503:0.005102:0.006857:0.014165:0.005102:0.005102:0.005102:0.006857:0.009624:0.007363:0.007363:0.005102:0.007363:0.005843:0.003835
not only the identification of the :@0.655506:0.818045:0.927036:0.818045:0.927036:0.802762:0.655506:0.802762:0.010927:0.009606:0.006223:0.006712:0.009606:0.010927:0.004559:0.009606:0.006712:0.006223:0.010927:0.008485:0.006712:0.005084:0.009606:0.008485:0.010927:0.006223:0.005084:0.004613:0.004993:0.008485:0.009444:0.006223:0.005084:0.009606:0.010927:0.006712:0.009606:0.007399:0.006712:0.006223:0.010927:0.008105:0.003835
non-profitable  products  but  also :@0.655506:0.834020:0.927054:0.834020:0.927054:0.818737:0.655506:0.818737:0.011090:0.009769:0.011090:0.006386:0.009769:0.007508:0.009769:0.004613:0.005156:0.006386:0.009245:0.009769:0.005246:0.008648:0.003835:0.004107:0.009769:0.007508:0.009769:0.009769:0.011090:0.008648:0.006386:0.007508:0.003835:0.004107:0.009769:0.011090:0.006386:0.003835:0.004107:0.009769:0.005246:0.007508:0.009226:0.003835
suggest the ways for preventing :@0.655506:0.849995:0.926946:0.849995:0.926946:0.834712:0.655506:0.834712:0.007508:0.011090:0.009425:0.009425:0.008648:0.007508:0.006386:0.007996:0.006386:0.011090:0.008648:0.007996:0.013785:0.009245:0.009769:0.007508:0.007996:0.005246:0.009769:0.007508:0.007996:0.009769:0.007508:0.008648:0.009064:0.008648:0.011090:0.006386:0.005246:0.011090:0.009226:0.003835
loss generated by such products :@0.655506:0.865970:0.927036:0.865970:0.927036:0.850687:0.655506:0.850687:0.005228:0.009751:0.007490:0.007490:0.007833:0.009407:0.008629:0.011072:0.008629:0.007327:0.009588:0.006368:0.008629:0.009751:0.007833:0.009208:0.009751:0.007833:0.007490:0.011072:0.008629:0.011072:0.007833:0.009751:0.007490:0.009751:0.009751:0.011072:0.008629:0.006368:0.006965:0.003835
or services in order to improve the :@0.655506:0.881944:0.926909:0.881944:0.926909:0.866662:0.655506:0.866662:0.009389:0.007128:0.005084:0.007128:0.008268:0.007653:0.009389:0.004867:0.008268:0.008268:0.007128:0.005084:0.004867:0.010710:0.005084:0.009389:0.007128:0.009389:0.008268:0.007128:0.005084:0.006006:0.009389:0.005084:0.004867:0.015233:0.009389:0.007128:0.008919:0.008684:0.008268:0.005084:0.006006:0.010710:0.008105:0.003835
overall profitability of  the entity.  :@0.655506:0.897919:0.926783:0.897919:0.926783:0.882637:0.655506:0.882637:0.009190:0.008955:0.008539:0.007236:0.009661:0.005138:0.005138:0.007200:0.009661:0.007399:0.009661:0.004613:0.005047:0.006278:0.009136:0.009661:0.005138:0.005138:0.005138:0.006278:0.009661:0.007200:0.009661:0.004704:0.002750:0.007200:0.006278:0.010981:0.008539:0.007200:0.008539:0.010981:0.006278:0.005138:0.006278:0.007146:0.004704:0.000000:0.003835
The various steps involved in the :@0.655506:0.913894:0.926692:0.913894:0.926692:0.898612:0.655506:0.898612:0.010891:0.010891:0.008449:0.006531:0.009226:0.009570:0.007309:0.005047:0.009570:0.010891:0.007309:0.006531:0.007309:0.006187:0.008449:0.009570:0.007309:0.006531:0.005047:0.010185:0.008865:0.009570:0.005047:0.008865:0.008449:0.009570:0.006531:0.005047:0.010891:0.006531:0.006187:0.010891:0.008105:0.003835