﻿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
27:@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
the cost incurred by the Product A. :@0.076923:0.354775:0.344582:0.354775:0.344582:0.339492:0.076923:0.339492:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.003835:0.008684:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.010547:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003835:0.012809:0.004704:0.003835
Step 6:  Explore the possibility of :@0.076923:0.388135:0.349341:0.388135:0.349341:0.370047:0.076923:0.370047:0.009346:0.006705:0.009004:0.010353:0.005471:0.010068:0.005661:0.005471:0.005471:0.009954:0.008985:0.010353:0.004825:0.009973:0.006459:0.009004:0.005471:0.006705:0.010201:0.009004:0.005471:0.010353:0.009973:0.007921:0.007921:0.004806:0.010353:0.004806:0.004825:0.004806:0.006705:0.009137:0.005471:0.009973:0.006573:0.004844
revising the Selling Price:@0.076923:0.404112:0.269236:0.404112:0.269236:0.386024:0.076923:0.386024:0.006459:0.009004:0.008966:0.004806:0.007921:0.004806:0.010220:0.008757:0.004844:0.006705:0.010201:0.009004:0.004844:0.009346:0.009004:0.004825:0.004825:0.004806:0.010220:0.008757:0.004844:0.010125:0.006743:0.004806:0.008472:0.009004
After exploring the possibility of  bid pricing, Differentiated pricing.  selling price etc at the appropriate :@0.092308:0.418674:0.927044:0.418674:0.927044:0.403391:0.092308:0.403391:0.013026:0.004921:0.006061:0.008322:0.007182:0.005500:0.007978:0.009444:0.009444:0.004921:0.009444:0.007182:0.004921:0.010764:0.009444:0.005500:0.006061:0.010764:0.008322:0.005500:0.009444:0.009444:0.007182:0.007182:0.004921:0.009444:0.004921:0.004921:0.004921:0.006061:0.009444:0.005500:0.009444:0.004704:0.003835:0.017856:0.009480:0.004957:0.009480:0.005771:0.009480:0.007218:0.004957:0.008358:0.004957:0.010800:0.009317:0.004957:0.005771:0.011940:0.004957:0.005644:0.005138:0.008358:0.007218:0.008358:0.010800:0.006097:0.004957:0.009317:0.006097:0.008358:0.009480:0.005771:0.009480:0.007218:0.004957:0.008358:0.004957:0.010800:0.009136:0.004704:0.003835:0.017848:0.007164:0.008304:0.004903:0.004903:0.004903:0.010746:0.009425:0.005319:0.009425:0.007164:0.004903:0.008304:0.008304:0.005319:0.008304:0.006042:0.008304:0.005319:0.009263:0.006042:0.005319:0.006042:0.010746:0.008304:0.005319:0.009263:0.009425:0.009425:0.007164:0.009425:0.009425:0.007164:0.004903:0.009263:0.006042:0.008105:0.003835
reduction of cost the next step is  The appropriate pricing of  the  time. This article will facilitate to :@0.076930:0.434649:0.926664:0.434649:0.926664:0.419366:0.076930:0.419366:0.007309:0.008449:0.009570:0.010891:0.008449:0.006187:0.005047:0.009570:0.010891:0.006477:0.009570:0.007363:0.006477:0.008449:0.009570:0.007309:0.006187:0.006477:0.006187:0.010891:0.008449:0.006477:0.010891:0.008105:0.009570:0.006187:0.006477:0.007309:0.006187:0.008449:0.009570:0.006477:0.005047:0.006965:0.003835:0.017983:0.011289:0.011289:0.008847:0.009516:0.009805:0.009968:0.009968:0.007707:0.009968:0.009968:0.007707:0.005445:0.009805:0.006585:0.008847:0.009516:0.009968:0.007707:0.005445:0.008847:0.005445:0.011289:0.009968:0.009516:0.009968:0.004704:0.003057:0.009516:0.006585:0.011289:0.008105:0.003835:0.017812:0.006151:0.005011:0.015377:0.008069:0.005029:0.005536:0.010855:0.010855:0.005011:0.007273:0.006260:0.009534:0.007797:0.006151:0.005011:0.008430:0.005011:0.008412:0.006260:0.014075:0.005011:0.005011:0.005011:0.006260:0.005192:0.009534:0.008430:0.005011:0.005011:0.005011:0.006151:0.009371:0.006151:0.008412:0.006260:0.006151:0.009226:0.003835
to consider the revision of price. It  product may reduce the loss to the  guide us when to discontinue of the :@0.076930:0.450624:0.926881:0.450624:0.926881:0.435341:0.076930:0.435341:0.005988:0.009371:0.004975:0.008250:0.009371:0.010692:0.007110:0.004848:0.009371:0.008250:0.007110:0.004975:0.005988:0.010692:0.008250:0.004975:0.007110:0.008250:0.009371:0.004848:0.007110:0.004848:0.009371:0.010692:0.004975:0.009371:0.007164:0.004975:0.009371:0.007110:0.004848:0.008250:0.007906:0.004848:0.004975:0.005988:0.005843:0.003835:0.018019:0.009353:0.007092:0.009353:0.009353:0.010674:0.008231:0.005970:0.004830:0.015197:0.008828:0.009353:0.004830:0.007092:0.008231:0.009353:0.010674:0.008231:0.008231:0.004830:0.005970:0.010674:0.008231:0.004830:0.004830:0.009353:0.007092:0.007092:0.004830:0.005970:0.009353:0.004830:0.005970:0.010674:0.008105:0.003835:0.017938:0.009226:0.010547:0.004704:0.009226:0.008105:0.003600:0.010547:0.006965:0.003600:0.013243:0.010547:0.008105:0.010547:0.003600:0.005843:0.009226:0.003600:0.009226:0.004704:0.006965:0.008105:0.009226:0.010547:0.005843:0.004704:0.010384:0.010547:0.008105:0.003600:0.009226:0.007019:0.003600:0.005843:0.010547:0.008105:0.003835
is necessary revise the price of the  maximum possible extent.:@0.076930:0.466598:0.563800:0.466598:0.563800:0.451316:0.076930:0.451316:0.004867:0.007128:0.005047:0.010710:0.008268:0.008268:0.008268:0.007128:0.007128:0.009389:0.007490:0.009389:0.005047:0.007128:0.008268:0.009389:0.004867:0.007128:0.008268:0.005047:0.006006:0.010710:0.008268:0.005047:0.009389:0.007128:0.004867:0.008268:0.008268:0.005047:0.009389:0.007182:0.005047:0.006006:0.010710:0.008105:0.003835:0.017802:0.015070:0.009226:0.009226:0.004704:0.014907:0.010547:0.015070:0.003835:0.009226:0.009226:0.006965:0.006965:0.004704:0.009226:0.004704:0.008105:0.003835:0.007761:0.009226:0.005843:0.008105:0.010547:0.005843:0.004704
Produce A to the maximum possible :@0.076930:0.482573:0.348280:0.482573:0.348280:0.467291:0.076930:0.467291:0.010493:0.006911:0.009172:0.009172:0.010493:0.008051:0.008051:0.003202:0.012754:0.003202:0.005789:0.009172:0.003202:0.005789:0.010493:0.008051:0.003202:0.015016:0.009172:0.009172:0.004649:0.014853:0.010493:0.015016:0.003202:0.009172:0.009172:0.006911:0.006911:0.004649:0.009172:0.004649:0.008105:0.003835
level subject to absorption in the :@0.076930:0.498548:0.348406:0.498548:0.348406:0.483266:0.076930:0.483266:0.005084:0.008485:0.008901:0.008485:0.005084:0.006730:0.007345:0.010927:0.009606:0.005084:0.008485:0.008485:0.006223:0.006730:0.006223:0.009606:0.006730:0.009082:0.009606:0.007345:0.009606:0.007616:0.009606:0.006223:0.005084:0.009606:0.010927:0.006730:0.005084:0.010927:0.006730:0.006223:0.010927:0.008105:0.003835
market. The fixation of  the price :@0.076930:0.514523:0.348334:0.514523:0.348334:0.499240:0.076930:0.499240:0.015468:0.009624:0.007363:0.009082:0.008503:0.006241:0.005102:0.006169:0.010945:0.010945:0.008503:0.006893:0.004613:0.005011:0.009624:0.009462:0.006241:0.005102:0.009624:0.010945:0.006893:0.009624:0.004704:0.002714:0.006893:0.006241:0.010945:0.008503:0.006893:0.009624:0.007363:0.005102:0.008503:0.008105:0.003835
of  the commodities and services :@0.076930:0.530498:0.348388:0.530498:0.348388:0.515215:0.076930:0.515215:0.009697:0.004704:0.002786:0.007435:0.006314:0.011018:0.008575:0.007435:0.008575:0.009697:0.015540:0.015540:0.009697:0.009697:0.005174:0.006314:0.005174:0.008575:0.007435:0.007435:0.009697:0.011018:0.009697:0.007435:0.007435:0.008575:0.007960:0.009697:0.005174:0.008575:0.008575:0.006965:0.003835
depends not only on costing but :@0.076930:0.546473:0.348551:0.546473:0.348551:0.531190:0.076930:0.531190:0.009679:0.008557:0.009679:0.008557:0.010999:0.009679:0.007417:0.007255:0.010999:0.009679:0.006296:0.007255:0.009679:0.010999:0.004631:0.009679:0.007255:0.009679:0.010999:0.007255:0.008557:0.009679:0.007417:0.006296:0.005156:0.010999:0.009679:0.007255:0.009679:0.010999:0.005843:0.003835
also on several factors such as  the unit cost lost for the product :@0.076930:0.562448:0.637422:0.562448:0.637422:0.547165:0.076930:0.547165:0.009896:0.005373:0.007634:0.009896:0.008937:0.009896:0.011217:0.008937:0.007634:0.008774:0.009190:0.008774:0.007472:0.009896:0.005373:0.008937:0.005554:0.009896:0.008774:0.006513:0.009896:0.007996:0.007634:0.008937:0.007634:0.011217:0.008774:0.011217:0.008937:0.009896:0.006965:0.003835:0.017775:0.006205:0.010909:0.008467:0.006676:0.010909:0.010909:0.005066:0.006205:0.006676:0.008467:0.009588:0.007327:0.006205:0.006676:0.005066:0.009588:0.007327:0.006205:0.006676:0.005066:0.009588:0.007327:0.006676:0.006205:0.010909:0.008467:0.006676:0.009588:0.007327:0.009588:0.009588:0.010909:0.008467:0.005843:-0.018196
demand for the products, price  A Rs 14.13 per unit under ABC  period also. The concepts of bye- :@0.076930:0.578422:0.927098:0.578422:0.927098:0.563140:0.076930:0.563140:0.009896:0.008774:0.015739:0.009896:0.011217:0.009896:0.009009:0.005373:0.009896:0.007634:0.009009:0.006513:0.011217:0.008774:0.009009:0.009896:0.007634:0.009896:0.009896:0.011217:0.008774:0.006513:0.007634:0.005373:0.009009:0.009896:0.007634:0.005373:0.008774:0.008105:0.003835:0.017974:0.013261:0.007327:0.012139:0.007417:0.007327:0.010999:0.010999:0.005156:0.010999:0.010999:0.007327:0.009679:0.008557:0.007417:0.007327:0.010999:0.010999:0.005156:0.006296:0.007327:0.010999:0.010999:0.009679:0.008557:0.007417:0.007327:0.013261:0.010999:0.010547:0.003835:0.017965:0.009606:0.008485:0.007345:0.005084:0.009606:0.009606:0.006712:0.009606:0.005084:0.007345:0.009263:0.005084:0.005988:0.010927:0.010927:0.008485:0.006712:0.008485:0.009606:0.010927:0.008485:0.008485:0.009606:0.006223:0.007345:0.006712:0.009606:0.007399:0.006712:0.009064:0.008901:0.008485:0.005843:0.003835
of  competing firms, purchasing  method.  This ABC method is  product, joint product was also :@0.076930:0.594397:0.926990:0.594397:0.926990:0.579115:0.076930:0.579115:0.009860:0.004704:0.002949:0.008720:0.008738:0.009860:0.015703:0.009860:0.008738:0.006477:0.005337:0.011180:0.009860:0.008720:0.004613:0.005246:0.007761:0.015703:0.007598:0.005337:0.008720:0.009860:0.011180:0.007598:0.008738:0.011180:0.009860:0.007598:0.005337:0.011180:0.009226:0.003835:0.018011:0.016119:0.009154:0.006893:0.011596:0.010276:0.010276:0.005753:0.003835:0.007273:0.011596:0.011596:0.005753:0.008014:0.011832:0.013858:0.011596:0.011596:0.011832:0.016119:0.009154:0.006893:0.011596:0.010276:0.010276:0.011832:0.005753:0.006965:0.003835:0.017747:0.009842:0.007580:0.009842:0.009842:0.011162:0.008720:0.006459:0.005319:0.008521:0.005319:0.009842:0.005319:0.011162:0.006459:0.008521:0.009842:0.007580:0.009842:0.009842:0.011162:0.008720:0.006459:0.008521:0.013858:0.009842:0.007580:0.008521:0.009842:0.005319:0.007580:0.009226:0.003835
power of customers, Government  more appropriate to apply as the  not considered. The readers may :@0.076930:0.610372:0.927062:0.610372:0.927062:0.595089:0.076930:0.595089:0.009552:0.009208:0.013387:0.008430:0.007291:0.006350:0.009552:0.007345:0.006350:0.008430:0.010873:0.007291:0.006169:0.009552:0.015396:0.008430:0.007653:0.007291:0.005029:0.006350:0.012013:0.009082:0.008847:0.008430:0.007743:0.010873:0.015396:0.008430:0.010873:0.005843:0.003835:0.017993:0.015450:0.009606:0.007345:0.008485:0.006784:0.009444:0.009606:0.009606:0.007345:0.009606:0.009606:0.007345:0.005084:0.009444:0.006223:0.008485:0.006784:0.006223:0.009606:0.006784:0.009444:0.009606:0.009606:0.004559:0.009606:0.006784:0.009606:0.007345:0.006784:0.006223:0.010927:0.008105:0.003835:0.018001:0.010963:0.009643:0.006260:0.007001:0.008521:0.009643:0.010963:0.007381:0.005120:0.009643:0.008521:0.007381:0.008521:0.009643:0.005120:0.006278:0.010963:0.010963:0.008521:0.007001:0.007381:0.008521:0.009643:0.009643:0.008521:0.007743:0.007381:0.007001:0.015486:0.009118:0.009226:0.003835
regulation, marketing method  appropriation of indirect cost and  explore the possibility of extending :@0.076930:0.626347:0.926899:0.626347:0.926899:0.611064:0.076930:0.611064:0.007960:0.009100:0.010222:0.011542:0.005699:0.010059:0.006838:0.005699:0.010222:0.011542:0.005699:0.011416:0.016065:0.010222:0.007960:0.009679:0.009100:0.006838:0.005699:0.011542:0.010222:0.011416:0.016065:0.009100:0.006838:0.011542:0.010222:0.009226:0.003835:0.017721:0.009317:0.009462:0.009480:0.007218:0.009480:0.009462:0.007218:0.004957:0.009317:0.006097:0.004957:0.009462:0.010800:0.005717:0.009462:0.007273:0.005717:0.004939:0.010800:0.009480:0.004939:0.007218:0.008358:0.008358:0.006079:0.005717:0.008358:0.009480:0.007200:0.006097:0.005717:0.009462:0.010800:0.009226:0.003835:0.017838:0.007833:0.009299:0.009299:0.004776:0.009299:0.007037:0.008177:0.004668:0.005916:0.010620:0.008177:0.004668:0.009299:0.009299:0.007037:0.007037:0.004776:0.009299:0.004776:0.004776:0.004776:0.005916:0.009299:0.004668:0.009299:0.007092:0.004668:0.007833:0.009299:0.005916:0.008177:0.010620:0.009299:0.004776:0.010620:0.009226:0.003835
used etc.  There are numerous  purely financial items are done  the  concept  mentioned  to  those :@0.076930:0.642322:0.926791:0.642322:0.926791:0.627039:0.076930:0.627039:0.011397:0.007815:0.008955:0.010077:0.010330:0.008955:0.006694:0.008430:0.005554:0.003835:0.005771:0.011397:0.011397:0.008955:0.007815:0.008955:0.010330:0.010077:0.007815:0.008955:0.010330:0.011235:0.011397:0.015920:0.008955:0.007815:0.010077:0.011397:0.006965:0.003835:0.017848:0.009860:0.011180:0.007598:0.008738:0.004812:0.009860:0.008738:0.004613:0.005246:0.011180:0.009860:0.011180:0.008738:0.005337:0.009860:0.005337:0.008738:0.005337:0.006477:0.008738:0.015703:0.007598:0.008738:0.009860:0.007598:0.008738:0.008738:0.009860:0.009860:0.011180:0.008105:0.003835:0.018055:0.006404:0.011108:0.008666:0.003835:0.004324:0.008666:0.009787:0.011108:0.008666:0.008666:0.009787:0.006404:0.003835:0.004324:0.015631:0.008666:0.011108:0.006404:0.005265:0.009787:0.011108:0.008666:0.009787:0.003835:0.004324:0.006404:0.009787:0.003835:0.004324:0.006404:0.011108:0.009787:0.007526:0.008105:0.003835
methods of pricing methods for the  scientifically. :@0.076930:0.658297:0.465882:0.658297:0.465882:0.643014:0.076930:0.643014:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.006965:0.004505:0.009226:0.007019:0.004505:0.009226:0.006965:0.004704:0.008105:0.004704:0.010547:0.009226:0.004505:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.006965:0.004505:0.004704:0.009226:0.006965:0.004505:0.005843:0.010547:0.008105:0.003835:0.017848:0.006965:0.008105:0.004704:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.009226:0.004704:0.004179:0.006712:0.004704:0.023088
determination of price of products :@0.076930:0.674271:0.348460:0.674271:0.348460:0.658989:0.076930:0.658989:0.009371:0.008250:0.005988:0.008250:0.007273:0.015215:0.004848:0.010692:0.009208:0.005988:0.004848:0.009371:0.010692:0.004921:0.009371:0.007164:0.004921:0.009371:0.007110:0.004848:0.008250:0.008250:0.004921:0.009371:0.007164:0.004921:0.009371:0.007110:0.009371:0.009371:0.010692:0.008250:0.005988:0.006965:0.003835
or services.  The factors which  cost of  product A by Rs 14.1 or :@0.076930:0.690246:0.637621:0.690246:0.637621:0.674964:0.076930:0.674964:0.010023:0.007761:0.009968:0.007761:0.008901:0.008286:0.010023:0.005500:0.008901:0.008901:0.007761:0.005500:0.003835:0.005409:0.011343:0.011343:0.008901:0.009968:0.005681:0.010023:0.008901:0.006639:0.010023:0.008123:0.007761:0.009968:0.014039:0.011343:0.005500:0.008901:0.010547:0.003835:0.017920:0.008539:0.009661:0.007399:0.006278:0.007164:0.009661:0.004704:0.002750:0.007164:0.009661:0.007399:0.009661:0.009661:0.010981:0.008539:0.006278:0.007164:0.013243:0.007164:0.009118:0.009661:0.007164:0.012121:0.007399:0.007164:0.010981:0.010981:0.005138:0.010981:0.007164:0.009661:0.006965:-0.192070
are normally considered for the  increase the price by Rs 14.13. :@0.076930:0.706221:0.637441:0.706221:0.637441:0.690939:0.076930:0.690939:0.009787:0.007526:0.008666:0.008177:0.011108:0.009787:0.007689:0.015631:0.009787:0.005265:0.004740:0.009787:0.008177:0.008666:0.009787:0.011108:0.007526:0.005265:0.009787:0.008666:0.007526:0.008666:0.009787:0.008177:0.005265:0.009787:0.007526:0.008177:0.006404:0.011108:0.008105:0.003835:0.017993:0.005265:0.011108:0.008666:0.007526:0.008666:0.009787:0.007526:0.008666:0.008177:0.006404:0.011108:0.008666:0.008177:0.009787:0.007526:0.005265:0.008666:0.008666:0.008177:0.009245:0.009787:0.008177:0.012248:0.007526:0.008177:0.011108:0.011108:0.005265:0.011108:0.011108:0.004704:-0.213599
determination of the price includes :@0.076930:0.722196:0.348081:0.722196:0.348081:0.706913:0.076930:0.706913:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.004613:0.009226:0.007019:0.004613:0.005843:0.010547:0.008105:0.004613:0.009226:0.006965:0.004704:0.008105:0.008105:0.004613:0.004704:0.010547:0.008105:0.004704:0.010547:0.009226:0.008105:0.006965:0.003835
product/service,  competition,  method or increasing the selling :@0.076930:0.738171:0.637404:0.738171:0.637404:0.722888:0.076930:0.722888:0.010529:0.008268:0.010529:0.010529:0.011850:0.009407:0.007146:0.008268:0.008268:0.009407:0.008792:0.010529:0.006006:0.009407:0.009064:0.006006:0.003835:0.010004:0.009407:0.010529:0.016373:0.010529:0.009407:0.007146:0.006006:0.007146:0.006006:0.010529:0.011850:0.004704:0.003835:0.017974:0.015504:0.008539:0.006278:0.010981:0.009661:0.009661:0.007218:0.009661:0.007399:0.007218:0.005138:0.010981:0.008539:0.007399:0.008539:0.009661:0.007399:0.005138:0.010981:0.009661:0.007218:0.006278:0.010981:0.008539:0.007218:0.007399:0.008539:0.005138:0.005138:0.005138:0.010981:0.009226:-0.256982
target audience, product’s life cycle,  price may also be considered so that :@0.076930:0.754146:0.637658:0.754146:0.637658:0.738863:0.076930:0.738863:0.005843:0.009226:0.006965:0.008883:0.008105:0.005843:0.003799:0.009226:0.010547:0.009226:0.004704:0.008105:0.010547:0.008105:0.007761:0.004704:0.003799:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004360:0.006965:0.003799:0.004704:0.004704:0.004885:0.008105:0.003799:0.007942:0.008521:0.008105:0.004704:0.007761:0.004704:0.003835:0.017866:0.009226:0.006965:0.004704:0.008105:0.008105:0.003564:0.015070:0.008702:0.009226:0.003564:0.009226:0.004704:0.006965:0.009226:0.003564:0.009226:0.008105:0.003564:0.008105:0.009226:0.010547:0.006965:0.004704:0.009226:0.008105:0.006965:0.008105:0.009226:0.003564:0.006965:0.009226:0.003564:0.005843:0.010547:0.009064:0.005843:-0.278944
firm’s vision of expansion, etc. The :@0.076930:0.770121:0.348117:0.770121:0.348117:0.754838:0.076930:0.754838:0.004613:0.004704:0.007218:0.015160:0.004450:0.007056:0.004704:0.009317:0.004794:0.007056:0.004794:0.009317:0.010638:0.004704:0.009317:0.007110:0.004704:0.007852:0.009317:0.009317:0.009317:0.010638:0.007056:0.004794:0.009317:0.010638:0.004794:0.004704:0.008195:0.005934:0.007671:0.004794:0.003980:0.010638:0.010638:0.008105:0.003835
method of pricing could be broadly  to the entity. In both method or by :@0.076930:0.786095:0.637784:0.786095:0.637784:0.770813:0.076930:0.770813:0.015088:0.008123:0.005862:0.010565:0.009245:0.009245:0.004613:0.009245:0.007037:0.004613:0.009245:0.006983:0.004722:0.008123:0.004722:0.010565:0.009245:0.004613:0.008123:0.009245:0.010565:0.004722:0.009245:0.004613:0.009245:0.008123:0.004613:0.009245:0.006983:0.009245:0.009245:0.009245:0.004197:0.009226:0.003835:0.017721:0.005988:0.009371:0.004921:0.005988:0.010692:0.008250:0.004921:0.008250:0.010692:0.005988:0.004848:0.005988:0.006857:0.004848:0.004921:0.005988:0.010692:0.004921:0.009371:0.009371:0.005988:0.010692:0.004921:0.015215:0.008250:0.005988:0.010692:0.009371:0.009371:0.004921:0.009371:0.007110:0.004921:0.008828:0.009226:-0.322490
classified into two categories i.e.  the combination, if it is not possible, :@0.076930:0.802070:0.637422:0.802070:0.637422:0.786788:0.076930:0.786788:0.008593:0.005192:0.009715:0.007454:0.007454:0.005192:0.004613:0.005102:0.008593:0.009715:0.007580:0.005192:0.011036:0.006332:0.009715:0.007580:0.006332:0.013550:0.009715:0.007580:0.008593:0.009552:0.006332:0.008593:0.009009:0.009715:0.007454:0.005192:0.008593:0.007454:0.007580:0.005192:0.005192:0.008250:0.004704:0.003835:0.017812:0.005825:0.010529:0.008087:0.003238:0.008087:0.009208:0.015052:0.009208:0.004686:0.010529:0.009046:0.005825:0.004686:0.009208:0.010529:0.004686:0.003238:0.004686:0.007001:0.003238:0.004686:0.005825:0.003256:0.004686:0.006947:0.003238:0.010529:0.009208:0.005825:0.003238:0.009208:0.009208:0.006947:0.006947:0.004686:0.009208:0.004686:0.007743:0.004704:-0.343837
Cost Oriented Pricing Method and  there is no alternative except  to :@0.076930:0.818045:0.637748:0.818045:0.637748:0.802763:0.076930:0.802762:0.010764:0.009444:0.007182:0.006061:0.005500:0.012085:0.007182:0.004921:0.008322:0.010764:0.006061:0.008322:0.009444:0.005500:0.010764:0.007182:0.004921:0.008322:0.004921:0.010764:0.009444:0.005500:0.015287:0.008322:0.006061:0.010764:0.009444:0.009444:0.005500:0.009444:0.010764:0.009226:0.003835:0.017830:0.006350:0.011054:0.008611:0.007454:0.008611:0.007671:0.005192:0.007472:0.007671:0.011054:0.009715:0.007671:0.009715:0.005210:0.006350:0.008611:0.007924:0.011054:0.009570:0.006350:0.004867:0.009027:0.008593:0.007671:0.008268:0.009444:0.008611:0.008593:0.009733:0.006350:0.003835:0.003817:0.006350:0.009226:-0.365872
Market Oriented Pricing Method.  discontinue the Product A.:@0.076930:0.834020:0.568549:0.834020:0.568549:0.818737:0.076930:0.818737:0.015450:0.009606:0.007345:0.009064:0.008485:0.006223:0.006802:0.012248:0.007345:0.005084:0.008485:0.010927:0.006223:0.008485:0.009606:0.006802:0.010927:0.007345:0.005084:0.008485:0.005084:0.010927:0.009606:0.006802:0.015450:0.008485:0.006223:0.010927:0.009606:0.009606:0.004704:0.003835:0.018011:0.009226:0.004704:0.006965:0.008105:0.009226:0.010547:0.005843:0.004704:0.010384:0.010547:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.010547:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003835:0.012809:-0.317515
Cost-oriented  methods  or  pricing :@0.076930:0.849995:0.348334:0.849995:0.348334:0.834712:0.076930:0.834712:0.010945:0.009624:0.007363:0.006241:0.006241:0.009624:0.007363:0.005102:0.008503:0.010945:0.006241:0.008503:0.009624:0.003835:0.003039:0.015468:0.008503:0.006241:0.010945:0.009624:0.009624:0.007363:0.003835:0.003039:0.009624:0.007363:0.003835:0.003039:0.009624:0.007363:0.005102:0.008503:0.005102:0.010945:0.009226:0.003835
includes Cost plus pricing, Mark-up :@0.076930:0.865970:0.348316:0.865970:0.348316:0.850687:0.076930:0.850687:0.004704:0.010547:0.008105:0.004704:0.010547:0.009226:0.008105:0.006965:0.004125:0.010547:0.009226:0.006965:0.005843:0.004125:0.009226:0.004704:0.010547:0.006965:0.004125:0.009226:0.006965:0.004704:0.008105:0.004704:0.010547:0.009064:0.004704:0.004125:0.015070:0.009226:0.006965:0.009226:0.005843:0.010547:0.009226:0.003835
pricing, Break-even pricing, Target :@0.076930:0.881944:0.348316:0.881944:0.348316:0.866662:0.076930:0.866662:0.009353:0.007092:0.004830:0.008231:0.004830:0.010674:0.009190:0.004830:0.004812:0.010674:0.007092:0.008231:0.009353:0.009353:0.005970:0.008231:0.008648:0.008231:0.010674:0.004812:0.009353:0.007092:0.004830:0.008231:0.004830:0.010674:0.009190:0.004830:0.004089:0.009787:0.009353:0.007092:0.009009:0.008231:0.005843:0.003835
return  pricing  and  early  cash  article is to demonstrate the :@0.076930:0.897919:0.637784:0.897919:0.637784:0.882637:0.076930:0.882637:0.007833:0.008973:0.006712:0.011416:0.008286:0.011416:0.003835:0.006694:0.010095:0.007833:0.005572:0.008973:0.005572:0.011416:0.010095:0.003835:0.006694:0.010095:0.011416:0.010095:0.003835:0.006694:0.008973:0.010095:0.007833:0.005047:0.010095:0.003835:0.006694:0.008973:0.010095:0.007833:0.010547:0.003835:0.018047:0.010294:0.008557:0.006911:0.005771:0.009172:0.005771:0.009172:0.011976:0.005771:0.008032:0.011976:0.006911:0.010294:0.011976:0.010294:0.009172:0.016137:0.010294:0.011615:0.008032:0.006911:0.007870:0.010131:0.006911:0.009172:0.011976:0.006911:0.011615:0.008105:-0.474455
recovery pricing. On the other hand  effective use of  Activity Based :@0.076930:0.913894:0.637802:0.913894:0.637802:0.898612:0.076930:0.898612:0.006965:0.008105:0.008105:0.008756:0.008521:0.008105:0.007327:0.009226:0.003492:0.009226:0.006965:0.004704:0.008105:0.004704:0.010547:0.008883:0.004704:0.003492:0.011868:0.010547:0.003492:0.005843:0.010547:0.008105:0.003492:0.009226:0.005843:0.010547:0.008105:0.006965:0.003492:0.010547:0.009226:0.010547:0.009226:0.003835:0.017902:0.008901:0.006187:0.005681:0.008901:0.008901:0.006639:0.005156:0.009317:0.008901:0.009896:0.011343:0.007761:0.008901:0.009896:0.010023:0.004704:0.003112:0.009896:0.013605:0.008901:0.006639:0.005156:0.010023:0.005500:0.006639:0.010023:0.009896:0.011343:0.010023:0.007761:0.008901:0.009226:-0.496183
Market Oriented Pricing Method  Method for the purely financial :@0.366226:0.354775:0.926899:0.354775:0.926899:0.339492:0.366226:0.339492:0.015558:0.009715:0.007454:0.009172:0.008593:0.006332:0.007598:0.012356:0.007454:0.005192:0.008593:0.011036:0.006332:0.008593:0.009715:0.007598:0.011036:0.007454:0.005192:0.008593:0.005192:0.011036:0.009715:0.007598:0.015558:0.008593:0.006332:0.011036:0.009715:0.009226:0.003835:0.017884:0.015685:0.008720:0.006459:0.011162:0.009842:0.009842:0.008557:0.005319:0.009842:0.007580:0.008557:0.006459:0.011162:0.008720:0.008557:0.009842:0.011162:0.007580:0.008720:0.004794:0.009842:0.008557:0.004613:0.005228:0.011162:0.009842:0.011162:0.008720:0.005319:0.009842:0.004704:0.003835
consists Perceived value pricing,  items.  The appropriate decision :@0.366226:0.370749:0.926700:0.370749:0.926700:0.355467:0.366226:0.355467:0.008611:0.009733:0.011054:0.007472:0.005210:0.007472:0.006350:0.007472:0.007689:0.010167:0.008611:0.007472:0.008611:0.008611:0.004867:0.009027:0.008611:0.009733:0.007689:0.009389:0.009733:0.005210:0.011054:0.008611:0.007689:0.009733:0.007472:0.005210:0.008611:0.005210:0.011054:0.009570:0.004704:0.003835:0.017739:0.005355:0.006495:0.008756:0.015721:0.007616:0.005355:0.003835:0.004342:0.011198:0.011198:0.008756:0.008901:0.009715:0.009878:0.009878:0.007616:0.009878:0.009878:0.007616:0.005355:0.009715:0.006495:0.008756:0.008901:0.009878:0.008756:0.008756:0.005355:0.007616:0.005355:0.009878:0.010547:0.003835
Going-rate pricing, Premium  could be taken such as taking cost :@0.366226:0.386724:0.926953:0.386724:0.926953:0.371442:0.366226:0.371442:0.012953:0.010493:0.005970:0.011814:0.010493:0.007110:0.008069:0.010330:0.007110:0.009371:0.013550:0.010493:0.008231:0.005970:0.009371:0.005970:0.011814:0.010330:0.005970:0.013550:0.011814:0.008231:0.009371:0.016336:0.005970:0.011814:0.015070:0.003835:0.017884:0.008268:0.009389:0.010710:0.004867:0.009389:0.005066:0.009389:0.008268:0.005066:0.006006:0.009389:0.008847:0.008268:0.010710:0.005066:0.007128:0.010710:0.008268:0.010710:0.005066:0.009389:0.007128:0.005066:0.006006:0.009389:0.009389:0.004867:0.010710:0.009389:0.005066:0.008268:0.009389:0.007128:0.005843:0.003835
pricing, Discount pricing, Sealed-:@0.366226:0.402699:0.633957:0.402699:0.633957:0.387416:0.366226:0.387416:0.009570:0.007309:0.005047:0.008449:0.005047:0.010891:0.009407:0.005047:0.006440:0.012031:0.005047:0.007309:0.008449:0.009570:0.010891:0.010891:0.006187:0.006440:0.009570:0.007309:0.005047:0.008449:0.005047:0.010891:0.009407:0.005047:0.006440:0.009570:0.008449:0.009570:0.005047:0.008449:0.009570:0.005843
Step 7: Determination of :@0.366211:0.499959:0.638857:0.499959:0.638857:0.481871:0.366211:0.481871:0.011172:0.008452:0.010820:0.012209:0.016826:0.010370:0.007376:0.016826:0.014205:0.010820:0.008452:0.010820:0.008491:0.016416:0.006496:0.012072:0.011583:0.008452:0.006496:0.011818:0.012072:0.016826:0.011818:0.006770:0.004989
discontinuance of produce and :@0.366211:0.515936:0.638936:0.515936:0.638936:0.497848:0.366211:0.497848:0.010937:0.005224:0.008433:0.009000:0.010546:0.010800:0.007181:0.005224:0.010800:0.010800:0.010311:0.010800:0.009000:0.009548:0.007024:0.010546:0.007044:0.007024:0.010937:0.006926:0.010546:0.010937:0.010800:0.009000:0.009548:0.007024:0.010311:0.010800:0.010663:0.004989
services:@0.366211:0.531908:0.429524:0.531908:0.429524:0.513821:0.366211:0.513821:0.007921:0.009004:0.007218:0.008966:0.004806:0.008472:0.009004:0.007921
From the Table 6, it is found that  be extended for more number of :@0.381595:0.546473:0.926791:0.546473:0.926791:0.531190:0.381595:0.531190:0.009136:0.007037:0.009299:0.015142:0.004668:0.005916:0.010620:0.008177:0.003944:0.009733:0.008774:0.009299:0.004776:0.008177:0.004668:0.010620:0.004776:0.004668:0.004776:0.005916:0.004668:0.004776:0.007037:0.004668:0.004776:0.009299:0.010620:0.010620:0.009299:0.004668:0.005916:0.010620:0.009136:0.005843:0.003835:0.018019:0.009679:0.008557:0.007345:0.008213:0.009679:0.006296:0.008557:0.010999:0.009679:0.008557:0.009679:0.007345:0.005156:0.009679:0.007417:0.007345:0.015522:0.009679:0.007417:0.008557:0.007345:0.010837:0.010999:0.015522:0.009679:0.008557:0.007417:0.007345:0.009679:0.004704:-0.285855
It is necessary to reduce the :@0.381595:0.674272:0.637567:0.674272:0.637567:0.658989:0.381595:0.658989:0.006567:0.006567:0.009389:0.005427:0.007689:0.009389:0.011271:0.008828:0.008828:0.008828:0.007689:0.007689:0.009950:0.008051:0.009950:0.009389:0.006567:0.009950:0.009389:0.007689:0.008828:0.009950:0.011271:0.008828:0.008828:0.009389:0.006567:0.011271:0.008105:0.003835
The combination of cost reduction :@0.366218:0.722196:0.637748:0.722196:0.637748:0.706914:0.366218:0.706914:0.010674:0.010674:0.008231:0.004758:0.008231:0.009353:0.015197:0.009353:0.004830:0.010674:0.009190:0.005970:0.004830:0.009353:0.010674:0.004758:0.009353:0.007146:0.004758:0.008231:0.009353:0.007092:0.005970:0.004758:0.007092:0.008231:0.009353:0.010674:0.008231:0.005970:0.004830:0.009353:0.010547:0.003835
the product A should not be burden :@0.366218:0.770121:0.637640:0.770121:0.637640:0.754838:0.366218:0.754838:0.005843:0.010547:0.008105:0.003727:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003727:0.012809:0.003727:0.006965:0.010547:0.009226:0.010547:0.004704:0.009226:0.003727:0.010547:0.009226:0.005843:0.003727:0.009226:0.008105:0.003727:0.009226:0.010547:0.006965:0.009226:0.008105:0.010547:0.003835
Conclusion:@0.366211:0.867380:0.453781:0.867380:0.453781:0.849293:0.366211:0.849293:0.010942:0.009973:0.010220:0.008472:0.004825:0.010220:0.007921:0.004806:0.009973:0.010220
The primary objective of  the :@0.381595:0.881944:0.637585:0.881944:0.637585:0.866662:0.381595:0.866662:0.011271:0.011271:0.008828:0.009407:0.009950:0.007689:0.005427:0.015794:0.009950:0.008051:0.009950:0.009407:0.009950:0.009950:0.005427:0.008828:0.008828:0.006567:0.005084:0.009245:0.008828:0.009407:0.009950:0.004704:0.003039:0.009407:0.006567:0.011271:0.008105:0.003835
reducing measures, revising the :@0.655514:0.402699:0.926953:0.402699:0.926953:0.387416:0.655514:0.387416:0.007508:0.008648:0.009769:0.011090:0.008648:0.005246:0.011090:0.009769:0.007978:0.015613:0.008648:0.009769:0.007508:0.011090:0.007508:0.008648:0.007508:0.005246:0.007978:0.007508:0.008648:0.009769:0.005246:0.007508:0.005246:0.011090:0.009769:0.007978:0.006386:0.011090:0.008105:0.003835
products. However for the simplicity :@0.655514:0.466598:0.927008:0.466598:0.927008:0.451316:0.655514:0.451316:0.009190:0.006929:0.009190:0.009190:0.010511:0.008069:0.005807:0.006929:0.004668:0.003220:0.012772:0.008847:0.013026:0.008069:0.008485:0.008069:0.006929:0.003220:0.004668:0.009190:0.006929:0.003220:0.005807:0.010511:0.008069:0.003220:0.006929:0.004668:0.015034:0.009190:0.004668:0.004668:0.008069:0.004668:0.005807:0.009226:0.003835
the example is restricted to only two :@0.655514:0.482573:0.926881:0.482573:0.926881:0.467291:0.655514:0.467291:0.005843:0.010547:0.008105:0.003474:0.007761:0.009226:0.009226:0.015070:0.009226:0.004704:0.008105:0.003474:0.004704:0.006965:0.003474:0.006965:0.008105:0.006965:0.005843:0.006965:0.004704:0.008105:0.005843:0.008105:0.009226:0.003474:0.005843:0.009226:0.003474:0.009226:0.010547:0.004179:0.009226:0.003474:0.005843:0.013062:0.009226:0.003835
products and the consideration :@0.655514:0.498548:0.927080:0.498548:0.927080:0.483266:0.655514:0.483266:0.009914:0.007653:0.009914:0.009914:0.011235:0.008792:0.006531:0.007653:0.009064:0.009914:0.011235:0.009914:0.009064:0.006531:0.011235:0.008792:0.009064:0.008792:0.009914:0.011235:0.007653:0.005391:0.009914:0.008792:0.007490:0.009751:0.006531:0.005391:0.009914:0.010547:0.003835
of  the purely financial item for :@0.655514:0.514523:0.927134:0.514523:0.927134:0.499240:0.655514:0.499240:0.009842:0.004704:0.002931:0.008503:0.006459:0.011162:0.008720:0.008503:0.009842:0.011162:0.007580:0.008720:0.004794:0.009842:0.008503:0.004613:0.005228:0.011162:0.009842:0.011162:0.008720:0.005319:0.009842:0.005319:0.008503:0.005319:0.006459:0.008720:0.015685:0.008503:0.005319:0.009842:0.006965:0.003835
the accounting period.  This could :@0.655514:0.530498:0.927008:0.530498:0.927008:0.515215:0.655514:0.515215:0.006024:0.010728:0.008286:0.005192:0.009407:0.008286:0.008286:0.009407:0.010728:0.010728:0.006024:0.004885:0.010728:0.009407:0.005192:0.009407:0.008286:0.007146:0.004885:0.009407:0.009407:0.004885:0.005210:0.004487:0.010728:0.010728:0.004885:0.007146:0.005210:0.008286:0.009407:0.010728:0.004885:0.009226:0.003835
products and previous accounting :@0.655514:0.562448:0.927026:0.562448:0.927026:0.547165:0.655514:0.547165:0.009425:0.007164:0.009425:0.009425:0.010746:0.008304:0.006042:0.007164:0.005319:0.009425:0.010746:0.009425:0.005319:0.009425:0.007164:0.008304:0.009425:0.004903:0.009425:0.010746:0.007164:0.005319:0.009425:0.008304:0.008304:0.009425:0.010746:0.010746:0.006042:0.004903:0.010746:0.009226:0.003835
situations too.:@0.655514:0.658297:0.762414:0.658297:0.762414:0.643014:0.655514:0.643014:0.006965:0.004704:0.005843:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.003835:0.005843:0.009226:0.008883:0.004704
lkailasam@yahoo.co.in:@0.758850:0.722196:0.923100:0.722196:0.923100:0.707020:0.758850:0.707020:0.004704:0.008105:0.008105:0.004704:0.004704:0.008105:0.006965:0.008105:0.013948:0.016644:0.009226:0.008105:0.009226:0.008105:0.007598:0.004704:0.006965:0.007598:0.004704:0.004704:0.009226
The technique  explored  will facilitate  the  cost auditor  to  identify  the :@0.076923:0.166085:0.929400:0.166085:0.929400:0.140515:0.076923:0.140515:0.015475:0.014082:0.011245:0.013728:0.009852:0.011245:0.011245:0.014082:0.014082:0.008434:0.013601:0.014082:0.011245:0.006332:0.007421:0.011245:0.012664:0.014082:0.008434:0.014082:0.009852:0.011245:0.014082:0.006332:0.007421:0.021098:0.008434:0.008434:0.008434:0.013728:0.008434:0.014082:0.011245:0.008434:0.008434:0.008434:0.009852:0.014082:0.009852:0.011245:0.006332:0.007421:0.009852:0.014082:0.011245:0.006332:0.007421:0.011245:0.014082:0.011245:0.009852:0.013728:0.014082:0.014082:0.014082:0.008434:0.009852:0.014082:0.009852:0.006332:0.007421:0.009852:0.014082:0.006332:0.007421:0.008434:0.014082:0.011245:0.014082:0.009852:0.008434:0.008434:0.014082:0.006332:0.007421:0.009852:0.014082:0.011245:0.006332
unprofitable products and services and for taking adequate action to the :@0.076923:0.198029:0.929451:0.198029:0.929451:0.172459:0.076923:0.172459:0.014082:0.014082:0.014082:0.009852:0.014082:0.007738:0.007738:0.009852:0.014082:0.013601:0.008434:0.011245:0.009700:0.014082:0.009852:0.014082:0.014082:0.014082:0.011245:0.009852:0.011245:0.009700:0.014082:0.014082:0.014082:0.009700:0.011245:0.011245:0.009852:0.014082:0.008434:0.011245:0.011245:0.011245:0.009675:0.014082:0.014082:0.014082:0.009700:0.008434:0.014082:0.009852:0.009700:0.009852:0.014082:0.014082:0.008434:0.014082:0.012664:0.009700:0.014082:0.014082:0.011245:0.013601:0.014082:0.014082:0.009852:0.011245:0.009700:0.014082:0.011245:0.009852:0.008434:0.014082:0.014082:0.009700:0.009852:0.014082:0.009700:0.009852:0.014082:0.011245:0.006332
extent required either by reducing cost by adopting cost reduction doctrines :@0.076923:0.229974:0.929400:0.229974:0.929400:0.204403:0.076923:0.204403:0.011245:0.012664:0.009852:0.011245:0.014082:0.009852:0.006357:0.009852:0.011245:0.013601:0.014082:0.008434:0.009852:0.011245:0.014082:0.006383:0.011245:0.008434:0.009852:0.014082:0.011245:0.009852:0.006383:0.013601:0.014082:0.006383:0.009852:0.011245:0.014082:0.014082:0.011245:0.008434:0.014082:0.012664:0.006383:0.011245:0.014082:0.011245:0.009852:0.006357:0.013601:0.014082:0.006383:0.014082:0.014082:0.014082:0.014082:0.009852:0.008434:0.014082:0.012664:0.006383:0.011245:0.014082:0.011245:0.009852:0.006357:0.009852:0.011245:0.014082:0.014082:0.011245:0.009852:0.008434:0.014082:0.014082:0.006383:0.014082:0.014082:0.011245:0.009852:0.009852:0.008434:0.014082:0.011245:0.011245:0.006332
or revise the selling price after apportionment of purely financial items by :@0.076923:0.261918:0.929350:0.261918:0.929350:0.236348:0.076923:0.236348:0.014082:0.009852:0.007750:0.009852:0.011245:0.014082:0.008434:0.011245:0.011245:0.007750:0.009852:0.014082:0.011245:0.007750:0.011245:0.011245:0.008434:0.008434:0.008434:0.014082:0.012664:0.007750:0.014082:0.009852:0.008434:0.011245:0.011245:0.007750:0.014082:0.008434:0.009852:0.011245:0.009852:0.007750:0.014082:0.014082:0.014082:0.014082:0.009852:0.009852:0.008434:0.014082:0.014082:0.021098:0.011245:0.014082:0.009852:0.007801:0.014082:0.008434:0.007750:0.014082:0.014082:0.009852:0.011245:0.008434:0.014082:0.007776:0.007738:0.007738:0.014082:0.014082:0.014082:0.011245:0.008434:0.014082:0.008434:0.007750:0.008434:0.009852:0.011245:0.021098:0.011245:0.007750:0.013601:0.014082:0.006332
adopting Activity Based Method:@0.076923:0.293862:0.446352:0.293862:0.446352:0.268292:0.076923:0.268292:0.014082:0.014082:0.014082:0.014082:0.009852:0.008434:0.014082:0.012664:0.006332:0.018287:0.011245:0.009852:0.008434:0.014082:0.008434:0.009852:0.014082:0.006332:0.016894:0.014082:0.011245:0.011245:0.014082:0.006332:0.023909:0.011245:0.009852:0.014082:0.014082:0.014082