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Record W7131946619

Inventories accounting of manufacturing enterprise.

2020· dissertation· lt· W7131946619 on OpenAlexaboutno aff
Meškauskaitė, Agnė,

Bibliographic record

VenueInstitutional Repository of Klaipeda State University of Applied Sciences · 2020
Typedissertation
Languagelt
FieldBusiness, Management and Accounting
TopicWorking Capital and Financial Performance
Canadian institutionsnot available
Fundersnot available
KeywordsQuarter (Canadian coin)Raw dataControl (management)Cost accountingCurrent assetNormativeRaw materialManufacturing
DOInot available

Abstract

fetched live from OpenAlex

The final bachelor's thesis analyzed the inventory accounting of a manufacturing company. Selected research methods: analysis of scientific literature and information sources, analysis of normative documents, data collection, data systematization, data analysis, analysis of documents and data content, relative, vertical and horizontal analysis. Findings: consumed over a period of one year to earn income for the enterprise, and the classification of inventories within the enterprise is necessary to control and monitor their movement within the enterprise. The share of inventories in current assets did not change significantly and during the analyzed period inventories accounted for about a quarter of total current assets. During the reporting period, revolving inventories were available for 26 days and sold 14 times a year. The cost of sales for the whole period analyzed was around 93%. from sales revenue, the significant impact on the cost of sales is due to the higher cost of raw materials and higher wages. The cost of sales is dominated by raw material and labor costs.

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)0.001
metaresearch head score (Gemma)0.003
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Other · Consensus signal: Other
Teacher disagreement score0.014
Threshold uncertainty score0.029

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0050.005
Science and technology studies0.0010.000
Scholarly communication0.0020.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0060.002

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.

Opus teacher head0.011
GPT teacher head0.188
Teacher spread0.177 · 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 designNot applicable
Domainnot available
GenreOther

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
Published2020
Admission routes1
Has abstractyes

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