{"id":"W1514050644","doi":"10.1016/s1751-3243(06)02008-6","title":"A Review of Activity-Based Costing: Technique, Implementation, and Consequences","year":2006,"lang":"en","type":"review","venue":"Handbooks of management accounting research","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":175,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université Laval","funders":"","keywords":"Activity-based costing; Craft; Context (archaeology); Accounting; Management accounting; Process (computing); Cost accounting; Process management; Engineering; Management science; Business; Computer science; History","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004283247,0.0009558157,0.00218473,0.008259251,0.0004923963,0.002688691,0.002065188,0.00116498,0.003729868],"category_scores_gemma":[0.009572356,0.000665729,0.0007835418,0.01683969,0.001260539,0.003195238,0.0008116242,0.001593241,0.001826393],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002342455,"about_ca_system_score_gemma":0.00525103,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007369864,"about_ca_topic_score_gemma":0.01507278,"domain_scores_codex":[0.9975259,0.0004632513,0.0004406985,0.0002612791,0.00123783,0.00007109061],"domain_scores_gemma":[0.9889868,0.006381372,0.001040696,0.00024324,0.003196517,0.0001513459],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0000299791,0.00003556876,0.0004239045,0.01438805,0.00006393992,0.00003019392,0.00007714591,0.0001687542,0.0002311,0.004828561,0.01738125,0.9623415],"study_design_scores_gemma":[0.00001714293,0.0001285602,0.005325779,0.02343428,0.0003093705,0.0008010507,0.0002589823,0.0001784642,0.0006904692,0.005718666,0.9630765,0.00006067666],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.000151045,0.9978487,0.0005304261,0.0004914876,0.0001516972,0.000009323586,0.00004311145,0.000007559224,0.0007666718],"genre_scores_gemma":[0.001120179,0.9970461,0.001095746,0.0002366057,0.0001230871,0.00001162961,0.00003853927,0.00000496435,0.0003232284],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.008259251,"threshold_uncertainty_score":0.02265227,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09253980476664662,"score_gpt":0.4086360795694305,"score_spread":0.3160962748027838,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}