Bibliographic record
Abstract
ISO 900 and Activity Based Costing (ABC) are two useful tools for logisticians. Both of these tools can support efforts to improve customer service and/or reduce total costs. Using survey and case study methods, we investigated whether these two techniques are implements together as complements, are kept separate, or are considered competitors for scarce resources (money, time and talent). The survey revealed that relatively few firms are using both ISO and ABC. Moreover, respondents from firms in which either ISO or ABC were implemented reported higher performance levels than those firms where both were used. Results of the case study suggested that practicing logisticians view ISO and ABC as separate initiatives. While the quality systems group led the charge to ISO registration, Finance and accounting implemented the ABC model. The case firm did little to exploit potentially complementary aspects of the two tools. Indeed, there is evidence that ABC and ISO 900 actually competed for managerial attention.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.014 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.004 | 0.006 |
| Science and technology studies | 0.001 | 0.007 |
| Scholarly communication | 0.011 | 0.010 |
| Open science | 0.001 | 0.004 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.015 | 0.002 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".