{"id":"W1978018654","doi":"10.5539/ibr.v3n3p141","title":"Primary Research of the Advantages and the Cost Control of the ABC & 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001119539,0.0005622574,0.0004416634,0.001811873,0.0006118037,0.003735056,0.000893584,0.0006351271,0.003415724],"category_scores_gemma":[0.003650218,0.0002933963,0.0004504953,0.001791179,0.0009250159,0.003185472,0.0009248635,0.0009433473,0.0004144486],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002358941,"about_ca_system_score_gemma":0.001532289,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006903407,"about_ca_topic_score_gemma":0.002428369,"domain_scores_codex":[0.9982646,0.000296135,0.00008978114,0.000238849,0.001008547,0.0001022058],"domain_scores_gemma":[0.9985257,0.0003691752,0.0001246373,0.000125472,0.0008022655,0.00005278868],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0001446872,0.00008658345,0.003948433,0.0004596902,0.00007244205,0.000134077,0.0003559486,0.02747192,0.004623327,0.4410866,0.003180798,0.5184355],"study_design_scores_gemma":[0.0001348709,0.0006260435,0.0196183,0.0004050819,0.0003845072,0.0008286653,0.0008232436,0.5993508,0.01957492,0.2101254,0.1479023,0.000225815],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.09732555,0.02091908,0.7453195,0.002431787,0.0005709014,0.0002168067,0.0001395764,0.0004180402,0.1326588],"genre_scores_gemma":[0.9188529,0.006548496,0.059881,0.0001720929,0.0003384156,0.0001228338,0.0001013876,0.00005486354,0.01392799],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.006903407,"threshold_uncertainty_score":0.01711541,"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."}}