If you are involved with a facility review its budget and breakdown the particular portions of it (i.e labor, contracted services, materials and supplies, utilities, etc.). Research to determine if the costs per unit (kwh, dt, whatever) is higher or lower then the industry average)? Once you have determined whether it is higher or lower than the industry average then explain why this may be the case? 
If you are not directly involved with a facility then find a manufacturing plant on the internet and do this same interpretation using its financial statements. Realizing that many times the facility financials are vague regarding particulars you are free to “interpret” information using the financials or material contained in their web site, media releases or published articles. However, in either case, please give an explanation of how you came up with your figures.
The research paper should be a minimum of 2 pages in length.