{"id":"W2017278583","doi":"10.5539/ibr.v6n11p168","title":"Activity Based Costing System and Nigeria’s March towards VISION 20: 2020","year":2013,"lang":"en","type":"article","venue":"International Business Research","topic":"Operations Management Techniques","field":"Decision Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; Product (mathematics); Business; Management accounting; Cost accounting; Audit; Operations management; Gross domestic product; Product cost management; Information and Communications Technology; Test (biology); Accounting; Marketing; Economics; Computer science; Economic growth","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":[0.001370394,0.0002039399,0.00008679718,0.0006683688,0.001188165,0.004463854,0.0003837384,0.0007497375,0.00192461],"category_scores_gemma":[0.002050807,0.0001164882,0.0001243142,0.0006692733,0.0008210889,0.001873789,0.001435121,0.001397907,0.0002427859],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005369392,"about_ca_system_score_gemma":0.005760244,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01477982,"about_ca_topic_score_gemma":0.0234807,"domain_scores_codex":[0.9986737,0.0002727875,0.0001035446,0.00008022394,0.0004567316,0.0004131045],"domain_scores_gemma":[0.998018,0.0001961844,0.0007183535,0.00003350984,0.0004671114,0.0005668012],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002611209,0.000645581,0.4736041,0.000717158,0.0000298024,0.003564951,0.03048149,0.002022151,0.004811328,0.2352173,0.02147113,0.2271738],"study_design_scores_gemma":[0.00001361614,0.0004342838,0.6879644,0.0009112133,0.00003472699,0.001992595,0.0886255,0.003315616,0.003067707,0.01719511,0.1963637,0.00008152234],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8945413,0.002334155,0.001258999,0.01444049,0.0002592166,0.00007686535,0.0001577623,0.00002668965,0.08690459],"genre_scores_gemma":[0.9944698,0.0007371142,0.0006080969,0.0003445768,0.0000146869,0.0000103735,0.00006370495,0.000003509648,0.003748222],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01477982,"threshold_uncertainty_score":0.03895789,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1545830118707628,"score_gpt":0.4760055243036141,"score_spread":0.3214225124328512,"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."}}