{"id":"W2121105484","doi":"10.22146/gamaijb.5630","title":"FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information","year":2003,"lang":"en","type":"article","venue":"Gadjah Mada International Journal of Business","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Activity-based costing; Distortion (music); Product (mathematics); Volume (thermodynamics); Computer science; Total cost; Target costing; Total absorption costing; Operations management; Econometrics; Operations research; Mathematics; Economics; Microeconomics; Physics; Accounting; Telecommunications","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":[0.00715788,0.001295237,0.0008985368,0.001626788,0.0007458957,0.005043492,0.002512783,0.001370667,0.007525054],"category_scores_gemma":[0.03628426,0.0007322486,0.001704052,0.002187898,0.005473029,0.01111084,0.003670578,0.003087992,0.0006236421],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005025482,"about_ca_system_score_gemma":0.003256764,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00814285,"about_ca_topic_score_gemma":0.003044009,"domain_scores_codex":[0.9931688,0.002427707,0.0003668017,0.000540228,0.002719041,0.0007774226],"domain_scores_gemma":[0.9605987,0.02606628,0.004732637,0.00493527,0.003255356,0.0004116722],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00007393031,0.00005661362,0.002087354,0.00009455074,0.00003923426,0.0001816958,0.0001567969,0.2370739,0.0007660019,0.74529,0.0004631776,0.01371672],"study_design_scores_gemma":[0.00006131722,0.0002930562,0.00253953,0.0001426661,0.0001066404,0.0004586182,0.0002779903,0.5081758,0.003103751,0.4762726,0.008457423,0.0001105388],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1227762,0.002113287,0.8073846,0.003511623,0.0002011763,0.0002673268,0.0004458284,0.0002464859,0.06305359],"genre_scores_gemma":[0.9435971,0.0008856418,0.05019547,0.0001905549,0.000116488,0.0001186669,0.0001497332,0.0001021298,0.004644206],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.00814285,"threshold_uncertainty_score":0.03785491,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01138066370712368,"score_gpt":0.2333991741773299,"score_spread":0.2220185104702062,"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."}}