{"id":"W2994055719","doi":"10.12735/jbm.v3i3p08","title":"The only Correct Calculation Method in Cost Management: From Activity Based Costing Perspective","year":2014,"lang":"en","type":"article","venue":"Journal of Business & Management","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; Perspective (graphical); Cost accounting; Computer science; Operations management; Operations research; Mathematics; Engineering; Business; Artificial intelligence; Accounting","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":[0.005333465,0.001523664,0.001270573,0.005971292,0.001416669,0.008182161,0.002548938,0.001913926,0.004100282],"category_scores_gemma":[0.01999413,0.0005738997,0.0008915751,0.007817631,0.004529943,0.01089193,0.001698281,0.003582253,0.002409251],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003551706,"about_ca_system_score_gemma":0.003180441,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004981083,"about_ca_topic_score_gemma":0.002759009,"domain_scores_codex":[0.9894531,0.002970199,0.0008879838,0.00106358,0.005304536,0.0003205968],"domain_scores_gemma":[0.9886472,0.003962378,0.0011527,0.001579452,0.004426939,0.0002313642],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0000407122,0.00004850969,0.001871044,0.0009112007,0.00005289493,0.0001215711,0.0003592832,0.005334525,0.0004193432,0.7409229,0.01597272,0.2339453],"study_design_scores_gemma":[0.00002199469,0.0001177865,0.002967158,0.001452945,0.00008512096,0.0006667761,0.000727933,0.02752491,0.002419073,0.6665438,0.2973214,0.000151109],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.007190573,0.05035914,0.8440212,0.02028084,0.003826427,0.0002186639,0.0005116871,0.0005182484,0.07307317],"genre_scores_gemma":[0.2945026,0.05574293,0.6142715,0.002740723,0.003317863,0.0005668888,0.0007777212,0.0006309667,0.02744882],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.008182161,"threshold_uncertainty_score":0.02820641,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01060265742076404,"score_gpt":0.2454873024666235,"score_spread":0.2348846450458595,"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."}}