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As a guide to actual profitableness of particular classes of work it is valueless and even dangerous.
So, to make the profitableness must go to the cost price, taking in consideration the fact that from selling price must be cut the desire margin to deduce the target-costing (Bouquin, 2004).
The quality and profitableness increase of the technological processes can be done only by cybernetic, by application of CAD (Computer Aided Design) techniques and CAM (Computer Aided Manufacturing).
The profitableness maximization is realized through a suite of GIS applications.