{"id":"W2022804566","doi":"10.5539/ijef.v6n6p234","title":"Cost Management Practices and Firm’s Performance of Manufacturing Organizations","year":2014,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Operations Management Techniques","field":"Decision Sciences","cited_by":37,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Profitability index; Cost centre; Business; Variable cost; Stock exchange; Total absorption costing; Profit (economics); Profit maximization; Industrial organization; Cost accounting; Operations management; Overhead (engineering); Audit; Economics; Finance; Accounting; Microeconomics; Computer science","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":[0.0008950481,0.00005218965,0.0001195259,0.0002250031,0.00004656944,0.0001767539,0.0003551586,0.0000173093,0.00001944745],"category_scores_gemma":[0.0002526909,0.00004417333,0.00001803112,0.00005403614,0.00004686369,0.0006967308,0.0001334959,0.00005034218,0.000003382686],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001933944,"about_ca_system_score_gemma":0.00001235918,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000003989524,"about_ca_topic_score_gemma":0.000007799215,"domain_scores_codex":[0.9992244,0.00001827135,0.000464019,0.0001108006,0.0001338252,0.00004865929],"domain_scores_gemma":[0.9984249,0.0001533761,0.001003822,0.0001066765,0.000294818,0.00001638986],"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":[0.0001148835,0.0001507235,0.04237645,0.00002098358,0.0002035963,0.000007944335,0.0005296212,0.0308341,0.00005921426,0.2310331,0.002529625,0.6921397],"study_design_scores_gemma":[0.00125087,0.0003563134,0.2530632,0.0001411776,0.00004580453,0.0001493278,0.0004204967,0.1323016,0.01028662,0.03481564,0.5668796,0.0002893795],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9917887,0.00006029217,0.003779992,0.001477572,0.0002388308,0.00006002808,0.000004177311,0.000002055441,0.002588328],"genre_scores_gemma":[0.9836059,0.005566109,0.01029967,0.0001085038,0.00005431613,0.000001362396,6.603981e-7,0.00000367839,0.0003598163],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6918504,"threshold_uncertainty_score":0.1801336,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.049288889511564,"score_gpt":0.3338993324511327,"score_spread":0.2846104429395687,"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."}}