{"id":"W2015749509","doi":"10.1002/jcaf.20580","title":"Who can win with a cost and profitability system?","year":2010,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Oracle (Canada)","funders":"","keywords":"Profitability index; Activity-based costing; Business; Industrial organization; Marketing; Finance","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":[0.005385735,0.0003044603,0.0002598205,0.001767948,0.003276411,0.009573211,0.000715452,0.002168822,0.01469079],"category_scores_gemma":[0.01736213,0.0002120717,0.0002352955,0.0008984195,0.003618865,0.007507752,0.002445434,0.001676016,0.002273741],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002056921,"about_ca_system_score_gemma":0.002110707,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002376322,"about_ca_topic_score_gemma":0.00212054,"domain_scores_codex":[0.9945326,0.002205923,0.0001506767,0.0002880894,0.001275393,0.001547255],"domain_scores_gemma":[0.9883477,0.002687831,0.002045973,0.0005161112,0.002662464,0.003739864],"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":[0.0001911003,0.0008214257,0.1947239,0.0002128571,0.0001131801,0.001435089,0.01765867,0.0008522416,0.001100259,0.3154528,0.1144594,0.352979],"study_design_scores_gemma":[0.0001283375,0.0006254159,0.1719934,0.0005980483,0.0001405718,0.003468714,0.1401716,0.009544402,0.002996983,0.2578153,0.4122702,0.0002469016],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5683354,0.002342217,0.007739239,0.07960016,0.0006832271,0.0001421957,0.00009955995,0.0001615138,0.3408965],"genre_scores_gemma":[0.9890501,0.0003391037,0.001057878,0.002117625,0.0001020011,0.00002186537,0.00002638748,0.00002330393,0.007261727],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01469079,"threshold_uncertainty_score":0.04914558,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009746759000653147,"score_gpt":0.1843946527861343,"score_spread":0.1746478937854812,"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."}}