{"id":"W1934185154","doi":"10.1111/pbaf.12069","title":"Bottom‐Up Costing Within Medium Term Expenditure Frameworks: A Survey of Practices in Selected OECD Countries","year":2015,"lang":"en","type":"article","venue":"Public Budgeting &amp Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Australian Government; World Bank Group","keywords":"Activity-based costing; Government (linguistics); Business; Term (time); Medium term; Cost accounting; Accounting; Finance; Public economics; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00301093,0.0001762867,0.000256752,0.00225782,0.0006545921,0.001626558,0.000383951,0.0002604619,0.0009117694],"category_scores_gemma":[0.006766277,0.0001572588,0.0001719336,0.004667063,0.0008762964,0.0008975993,0.00107869,0.0002952573,0.0001329362],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002999384,"about_ca_system_score_gemma":0.001905082,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04040534,"about_ca_topic_score_gemma":0.03823568,"domain_scores_codex":[0.9978642,0.000880062,0.0003014711,0.0001529195,0.0004499675,0.0003514445],"domain_scores_gemma":[0.9934603,0.002144708,0.002443136,0.0003779981,0.001105105,0.0004688226],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007755315,0.00007618576,0.8743477,0.0002508687,0.00003927493,0.0005933404,0.03286785,0.000425258,0.0005928797,0.001454907,0.001818469,0.08745567],"study_design_scores_gemma":[0.000002927365,0.00008826259,0.9185364,0.0001755417,0.00001763806,0.0003171285,0.06614912,0.0002224772,0.0004014282,0.000117684,0.01394993,0.00002148861],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9966497,0.0003881201,0.0001296578,0.0001579319,0.000002865579,0.00001528898,0.0001704202,0.000004425619,0.002481526],"genre_scores_gemma":[0.9979867,0.0008888109,0.0003274126,0.00005542059,0.000002404258,0.0000214912,0.000163072,0.000003726662,0.0005509087],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04040534,"threshold_uncertainty_score":0.08034027,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04695196841904967,"score_gpt":0.2732950405443272,"score_spread":0.2263430721252776,"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."}}