... increased rapidly and the following cost allocation will be easier for both managers and shareholders. Finishing identifying activities likes installing, running and maintaining, counted costs will ... services will be eliminated. Locally competing trend turns into international competition. Instead of paying more money in gathering the information as in the past, internet and technologies ... like maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering costs. Unlike directed costs, these did not be changed during...