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achieve activities adjustable rate mortgage advantages allow analysis approach arrangement capital characteristics construction costs create defined depreciation determine economic efficiency elements employees environment equipment ergonomics example expansion expected facility design facility planner factors financing firm firm's flow function funds increase individual industry interest rate involved knob labor land large number layout lease line of balance loan machine machinery manufacturing material method minimum mortgage motion study move necessary normal numerically controlled operations operations systems opportunity cost output overall perform period physical planning plant position possible present present value problems production process profit purchase rate of return redesign result return on investment risk robot ROOMER2 sampling schedule seating shape simply specific standards steps take place technique Therbligs value of money worker workstation