{"slug":"asgard-ai-platform-biz-management-accounting","source_name":"asgard-ai-platform/biz-management-accounting","name":"Asgard AI Platform/Biz Management Accounting","description":"Management accounting toolkit for internal decision support: ABC costing, variance analysis, transfer pricing, and responsibility accounting. Use for product profitability disputes, budget variance diagnosis, inter-division pricing design, and business-unit manager performance evaluation. Triggers: 『這個產品真的賺錢嗎』『成本分攤』『事業部之間怎麼算錢』『本月成本超支』『評核廠長績效』『內部轉撥』『ABC 作業成本』『差異分析』『責任中心』『管理會計』. For Taiwan EMBA cases, term reports, and management-decision simulations (台大／陽交／成大 財管必修).","version":1,"lift":{"pass_rate_delta_pts":22.73,"pass_rate_pct":86.4,"total_cases":22,"passed_cases":19,"tokens_delta_pct":147.3,"turns_delta_pct":0,"verdict":"mixed","benchmark_model":"gemini-3.6-flash","grading_method":"judged","completed_at":"2026-08-28T05:48:33.782733+00:00"},"skill_score":0.8636,"benchmark_models":[{"model":"gemini-3.6-flash","headline":true,"delta_pts":22.73,"with_pass_pct":86.4,"without_pass_pct":63.6,"tokens_delta_pct":147.3,"turns_delta_pct":0,"total_cases":22,"cases_aggregated":22,"verdict":"mixed","never_hurt":true,"completed_at":"2026-08-28T05:48:33.782733+00:00","run_id":"0e12e859-2722-454a-911a-3d9a038dd5fa","latest_attempt":{"id":"0e12e859-2722-454a-911a-3d9a038dd5fa","runner_model":"gemini-3.6-flash","overall_verdict":"mixed","completed_at":"2026-08-28T05:48:33.782733+00:00","gate":null},"version_number":1,"is_latest_version":true,"gate":null}],"trust":{"skill_safety":"passed","safety_status":"clean","intent_verdict":"safe","content_status":"clean","indexable":true},"license":"MIT","install_count":0,"total_uses":0,"total_users":0,"manifest_hash":"2a8debe1336f5f39fe9c3cac74556b1798f279c1354eff64e09e1d5667af8c1e","install_name":"asgard-ai-platform-biz-management-accounting","version_id":"f47226f8-839f-432b-85f3-65d6841ce3ed","body_sha256":"2a8debe1336f5f39fe9c3cac74556b1798f279c1354eff64e09e1d5667af8c1e","render_hash":"6e25117fcc3f50ac67b86ebb2e015b349414ab6ba8050812f1bed7be58dfaacb","raw_url":"https://app.decimal.ai/s/asgard-ai-platform-biz-management-accounting/SKILL.md","scorecard_url":"https://app.decimal.ai/skills/asgard-ai-platform-biz-management-accounting"}