{"id":"W2561798925","doi":"10.5267/j.msl.2016.12.003","title":"Activity based costing model for inventory valuation","year":2016,"lang":"en","type":"article","venue":"Management Science Letters","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; Inventory valuation; Valuation (finance); Business; Actuarial science; Operations management; Computer science; Operations research; Econometrics; Accounting; Economics; Mathematics","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":[0.00154825,0.0001764923,0.0001148735,0.0006083679,0.0006141703,0.0004127143,0.0005871449,0.00002234178,0.00003665798],"category_scores_gemma":[0.0002112877,0.0001385486,0.00006129705,0.0009168001,0.0002065293,0.002277876,0.0002895718,0.0000381698,0.0001660782],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002001263,"about_ca_system_score_gemma":0.00001291122,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00001842513,"about_ca_topic_score_gemma":0.000005420381,"domain_scores_codex":[0.9979906,0.000005881935,0.000199904,0.000565725,0.00076446,0.000473405],"domain_scores_gemma":[0.9992868,0.00004296723,0.0002218858,0.0003250301,0.0001058041,0.00001750409],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0002026954,0.0006694021,0.1564046,0.001267477,0.000116785,0.0000131284,0.00009257323,0.09376545,0.1173193,0.4026321,0.09277203,0.1347444],"study_design_scores_gemma":[0.001278647,0.000005300818,0.02645215,0.00009237778,0.0000752064,8.804302e-8,0.00002785221,0.9578108,0.0003931789,0.005259197,0.008236599,0.0003686457],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1891338,0.000001764239,0.7855996,0.01970629,0.0004137068,0.0006750425,0.000001631832,0.0002301061,0.004238057],"genre_scores_gemma":[0.9761484,7.198323e-7,0.003966968,0.01882521,0.0003634614,0.00009878152,0.000006078997,0.00002648737,0.0005638784],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8640453,"threshold_uncertainty_score":0.564985,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03344999544241107,"score_gpt":0.2374982844346974,"score_spread":0.2040482889922863,"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."}}