{"id":"W1999542625","doi":"10.5539/jms.v3n4p114","title":"Product Cost Management via the Kaizen Costing System: Perception of Accountants","year":2013,"lang":"en","type":"article","venue":"Journal of Management and Sustainability","topic":"Corporate Governance and Management","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Kaizen; Activity-based costing; Business; Job costing; Operations management; Product (mathematics); Target costing; Product cost management; Management accounting; Process management; New product development; Product lifecycle; Marketing; Lean manufacturing; Economics; Accounting","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":[0.002131661,0.0002611591,0.0004007803,0.0003315833,0.0002624604,0.0003952508,0.0005280758,0.00004215975,0.0001024045],"category_scores_gemma":[0.00006059774,0.0001784838,0.0001560321,0.0005872861,0.0001435759,0.00169397,0.0004780654,0.0002001925,0.00002699014],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000307288,"about_ca_system_score_gemma":0.000020026,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004545636,"about_ca_topic_score_gemma":0.00001889826,"domain_scores_codex":[0.997646,0.00004807082,0.0009067828,0.0003171492,0.0006978118,0.0003842087],"domain_scores_gemma":[0.997196,0.00004094858,0.001263598,0.0004791555,0.0009933882,0.00002688483],"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":[0.0004668288,0.0006753255,0.2102351,0.01660595,0.0008206305,0.0001804356,0.0004872288,0.0006243545,0.00005814182,0.06048296,0.03729711,0.6720659],"study_design_scores_gemma":[0.002121013,0.00007715051,0.8511701,0.0004056509,0.0008476282,0.00002221263,0.04736465,0.002613354,0.000009671199,0.01465515,0.08023813,0.0004752807],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9615923,0.000351006,0.004973473,0.003639602,0.0007144488,0.00390203,0.00000130732,0.00006061669,0.02476526],"genre_scores_gemma":[0.997743,0.0001736675,0.0002707895,0.0003440223,0.0004394586,0.00007337678,0.000002950026,0.00002109774,0.0009316508],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6715906,"threshold_uncertainty_score":0.7278357,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009342784091918981,"score_gpt":0.2121714686114498,"score_spread":0.2028286845195308,"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."}}