{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001107654,0.001147042,0.0009353328,0.001173202,0.0004941209,0.002612767,0.00247782,0.001910557,0.01290106],"category_scores_gemma":[0.002616336,0.0004800634,0.001227216,0.002056131,0.0007820439,0.002509637,0.0007259076,0.001935136,0.001955329],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002201515,"about_ca_system_score_gemma":0.001604454,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0105628,"about_ca_topic_score_gemma":0.006440571,"domain_scores_codex":[0.9991419,0.0003363047,0.00004894504,0.0001275004,0.0002300068,0.0001153211],"domain_scores_gemma":[0.9990264,0.0005271564,0.00008735261,0.00007494701,0.00021865,0.00006551112],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.00003881451,0.00005162385,0.0005249907,0.00007755794,0.00002761753,0.0001356478,0.00006105436,0.8207822,0.0004878564,0.1618115,0.001610216,0.01439083],"study_design_scores_gemma":[0.000008508722,0.00002143156,0.0001168921,0.00001202463,0.00001108579,0.00003693754,0.00001195021,0.9684651,0.00008640172,0.0282716,0.002949229,0.000008718594],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.01354431,0.0009124713,0.9501295,0.0006707416,0.0001409002,0.0001533743,0.0009983518,0.0003171329,0.03313326],"genre_scores_gemma":[0.8113682,0.002103023,0.1196114,0.000139783,0.0001245354,0.0008450579,0.001320202,0.0001250395,0.06436258],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01290106,"threshold_uncertainty_score":0.04315835,"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."}}