{"id":"W1978018654","doi":"10.5539/ibr.v3n3p141","title":"Primary Research of the Advantages and the Cost Control of the ABC &amp; EVA Integrated System","year":2010,"lang":"en","type":"article","venue":"International Business Research","topic":"Value Engineering and Management","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; Cost accounting; Total absorption costing; Target costing; Capital cost; Business; Product cost management; Product (mathematics); Computer science; Weighted average cost of capital; Total cost; Cost driver; Economic Value Added; Operations management; Reliability engineering; Cost engineering; Economics; Accounting; Mathematics; Engineering; Microeconomics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004888867,0.000111914,0.0001826878,0.0003489413,0.0003314002,0.0002195343,0.001423103,0.00005811569,0.00006439897],"category_scores_gemma":[0.002224965,0.0000531994,0.00007511887,0.001244727,0.000945183,0.0002522389,0.00101653,0.0007387508,0.00002789528],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006268527,"about_ca_system_score_gemma":0.0000812415,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00211541,"about_ca_topic_score_gemma":0.0002401251,"domain_scores_codex":[0.9974588,0.0001508163,0.0003110106,0.0002092362,0.001596154,0.0002740522],"domain_scores_gemma":[0.9959484,0.0006602608,0.0001422216,0.0005530725,0.002685695,0.00001036587],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.001696675,0.0004909005,0.1139464,0.003299841,0.0006926962,0.00001059962,0.0005590196,0.005071005,0.0522198,0.775984,0.0293353,0.01669372],"study_design_scores_gemma":[0.003585322,0.000006324756,0.6552686,0.0007646907,0.00004999784,0.00001068393,0.0007524058,0.01391736,0.000464967,0.002338981,0.3226569,0.0001837678],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9210712,0.0002908157,0.001722006,0.02892782,0.003488905,0.002455309,0.00003901979,0.0000633516,0.04194159],"genre_scores_gemma":[0.9973155,0.00002459095,0.00003047893,0.0000948904,0.0004726669,0.0001018107,0.000008256653,0.00001905837,0.001932721],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.773645,"threshold_uncertainty_score":0.3482566,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03949950535291264,"score_gpt":0.3298632162160761,"score_spread":0.2903637108631634,"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."}}