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Record W7131946619

Inventories accounting of manufacturing enterprise.

2020· dissertation· lt· W7131946619 on OpenAlex
Meškauskaitė, Agnė,

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Bench or experimental · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.384
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.001
Science and technology studies0.0010.002
Scholarly communication0.0000.001
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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