{"id":"W2175294883","doi":"10.5539/ijef.v7n12p275","title":"Activity Based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage?","year":2015,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Total absorption costing; Activity-based costing; Variable cost; Product (mathematics); Overhead (engineering); Process costing; Cost accounting; Fixed cost; Indirect costs; Business; Cost allocation; Total cost; Relevance (law); Target costing; Product cost management; Operations management; Industrial organization; Economics; Marketing; Computer science; Accounting; Cost engineering","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":[0.0003876432,0.00009829312,0.0001633384,0.0001648733,0.00006287974,0.0002587311,0.0002397745,0.00002420534,0.00001434319],"category_scores_gemma":[0.0001832754,0.00009952813,0.00005367474,0.00006250433,0.00002133607,0.0006980911,0.0001060205,0.00006578051,0.00002214365],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007892225,"about_ca_system_score_gemma":0.00004875206,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002077754,"about_ca_topic_score_gemma":0.00001756795,"domain_scores_codex":[0.9993794,0.000002998465,0.000275516,0.0001351863,0.00009975523,0.000107161],"domain_scores_gemma":[0.9987247,0.00007317521,0.0004528612,0.00005690018,0.000679674,0.00001266556],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.003500401,0.0008190273,0.04747019,0.0001184949,0.0004843277,0.00004430033,0.0005172915,0.07350976,0.0001521704,0.7452189,0.06598425,0.06218088],"study_design_scores_gemma":[0.003242287,0.0001053342,0.01051876,0.0001670068,0.00004527393,0.00001241535,0.0004477724,0.1535442,0.0001683008,0.0111125,0.8202954,0.0003407318],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9565426,0.00003283866,0.01615528,0.02228334,0.001103011,0.0001773124,0.00003808977,0.000006724047,0.00366084],"genre_scores_gemma":[0.9866377,0.00003668566,0.003370267,0.008746803,0.001051727,0.000004011255,0.000007642095,0.00001309896,0.0001320748],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7543111,"threshold_uncertainty_score":0.4058639,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02457788437709978,"score_gpt":0.2510654558777035,"score_spread":0.2264875715006037,"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."}}