文章基本信息

标题：Financial ratios with fuzzy logic approach. New estimation perspective
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作者：Kleber Antonio Luna Altamirano ; William Henry Sarmiento Espinoza ; Daniel Jacobo Andrade Pesantez 等
期刊名称：Revista Venezolana de Gerencia
印刷版ISSN：1315-9984
出版年度：2022
卷号：27
期号：99
页码：959-972
DOI：10.52080/rvgluz.27.99.7
语种：Spanish
出版社：Universidad del Zulia
摘要：The industrial sector of Cuenca represents an icon of development and progress of this city. The problem of studying this sector is that it calculates traditional financial ratios exposed to volatile contexts with high uncertainty. The aim of this research is to estimate financial ratios with fuzzy logic approach in industrial companies of Cuenca city, Ecuador, due to the great importance of estimating these ratios to determine the financial health of these organizations. The research is descriptive, with a quantitative approach, using the development of expert and counter-expertise techniques, applying a form of calculation through Triangular Fuzzy Numbers (TFNs), and confidence intervals, instruments of fuzzy logic. The results obtained at 80% and 90% of the degree of presumption, are equivalent to the bands [1,488, 1,506] and [1,494, 1,503] respectively, corresponding to the liquid ratio; in a similar way the other working capital ratios are presented in the study. This new estimate will allow directors and managers to make more accurate decisions for the benefit of their companies, overcoming traditional barriers to be framed in the objectivity and reality of the current market.