computer software and user's manuals, sold together as a unit, for organizing, modeling and analyzing an organization's functions and functional dependencies for the purpose of identifying value-added and non-value added functions and for analyzing activity costs, for use primarily in the engineering and reegineering fields

'activ':41 'ad':31,36 'analyz':16,40 'comput':1 'cost':42 'depend':23 'engin':48 'field':51 'function':20,22,37 'identifi':28 'manual':6 'model':14 'non':34 'non-valu':33 'organ':13,18 'primarili':45 'purpos':26 'reegin':50 'softwar':2 'sold':7 'togeth':8 'unit':11 'use':44 'user':4 'valu':30,35 'value-ad':29

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