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Record W1970203242 · doi:10.7202/1008261ar

L'évaluation des projets d'innovation de procédés dans les PME manufacturières : difficultés d'application des méthodes financières conventionnelles

2012· article· fr· W1970203242 on OpenAlexaffvenue
Josée St‐Pierre, Robert Beaudoin

Bibliographic record

VenueRevue internationale P M E Économie et gestion de la petite et moyenne entreprise · 2012
Typearticle
Languagefr
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsUniversité du Québec à Trois-Rivières
Fundersnot available
KeywordsHumanitiesPolitical sciencePhilosophy

Abstract

fetched live from OpenAlex

Pour évaluer la rentabilité financière d’un projet d’implantation d’un système de gestion juste-à-temps dans les PME manufacturières, nous avons développé une grille résumant l’ensemble des bénéfices et des coûts facilement, difficilement et non quantifiables, susceptibles d’être modifiés par un tel projet. Nous appliquons ensuite le modèle proposé sur des données financières simulées à partir de cas que nous avons analysés. Les résultats obtenus montrent l’importance de procéder à une analyse du type proposé pour obtenir une évaluation minimale du rendement espéré et surtout, du risque que représente un tel projet d’innovation. Contrairement à ce qu’affirment plusieurs auteurs, nos résultats indiquent que les PME ne peuvent se soustraire à l’évaluation financière de ces projets, étant donné les différents éléments de risque qu’ils comportent et l’incertitude de leur réussite.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.019
metaresearch head score (Gemma)0.047
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.019
Threshold uncertainty score0.100

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0190.047
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0030.002
Science and technology studies0.0010.001
Scholarly communication0.0060.004
Open science0.0020.001
Research integrity0.0020.002
Insufficient payload (model declined to judge)0.0050.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.065
GPT teacher head0.321
Teacher spread0.256 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2012
Admission routes2
Has abstractyes

Explore more

Same venueRevue internationale P M E Économie et gestion de la petite et moyenne entrepriseSame topicFinancial Reporting and Valuation ResearchFrench-language works237,207