ABSTRACT
Similarities include the use of equipment and materials that serve to expedite and improve efficiency of operations, although they may not be directly involved in the manufacture of the product. For example, water may be used to produce the steam and for cooling purposes, oil to lubricate moving parts, and fans and pumps to move gases and fluids. Additional similarities include facilities for the reception of raw materials, disposal of waste, and for delivery of the finished product as well as trained personnel to operate the plant. Economic considerations, including capital investment and operating expenses which determine the unit costs of the product while meeting competition (oil, natural gas in this case) are common to most business enterprises.
