{"id":"W4387723227","doi":"10.1093/hebz/9780198844808.003.0016","title":"Pricing and Costs","year":2020,"lang":"en","type":"book-chapter","venue":"Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; CITES; Margin (machine learning); Transfer pricing; Target costing; Product (mathematics); Variable pricing; Economics; Rational pricing; Microeconomics; Pricing schedule; Business; Industrial organization; Financial economics; Computer science; Mathematics; Accounting; Finance","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":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0007445531,0.0002670291,0.0003223747,0.0002511287,0.0002858075,0.0006082723,0.0001794762,0.0001986698,0.0003341748],"category_scores_gemma":[0.001323965,0.0002719735,0.00008339975,0.00009793985,0.00005581744,0.0005086447,0.0003949245,0.0004857983,0.0008711471],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004963791,"about_ca_system_score_gemma":0.00006031753,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002469069,"about_ca_topic_score_gemma":0.00003427407,"domain_scores_codex":[0.9982546,0.000002386961,0.0004382042,0.0004694787,0.000562379,0.0002729731],"domain_scores_gemma":[0.998845,0.0001054442,0.0006026462,0.0001984414,0.000231051,0.00001736331],"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":[0.00002296578,0.000009780108,0.006989983,0.0006916149,0.0000693189,0.0001375419,0.00003894831,0.000003857118,0.0001501744,0.6138716,0.01787575,0.3601385],"study_design_scores_gemma":[0.0001905854,0.000006145365,0.00136876,0.0004083434,0.00007692698,0.000005221114,0.0000242279,0.001879873,0.000005391324,0.01249458,0.9831122,0.0004277674],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.003445291,0.0002961726,0.00006079434,0.0008691777,0.0003167563,0.0002744483,0.000001208494,0.0002013681,0.9945348],"genre_scores_gemma":[0.6395735,0.0003063163,0.0005570454,0.01165528,0.01730226,0.0000401894,0.0002023676,0.0004929666,0.3298701],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.9652364,"threshold_uncertainty_score":0.9999732,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04799256748272156,"score_gpt":0.2717032543562904,"score_spread":0.2237106868735689,"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."}}