Abstract

SALDANA MALDONADO, Christian X.  and  GUAMAN, Guillermo A.. Financial analysis based on the Fuzzy Logic technique, as an instrument for decision making in Italimentos Cia. Ltda. Revista Economía y Política [online]. 2019, n.30, pp.72-95.  Epub July 03, 2019. ISSN 2477-9075.

Traditional studies on solvency and profitability ratios use traditional mathematics and methods, based on historical statistics for short-term decision making. In this sense, the decisions of entrepreneurs have been based on possibly biased and closed data, without allowing them to trap the uncertainty that the data throw at the moment of the financial analysis of the companies.

In this research, the Fuzzy Logic analysis technique is used, which allows us to consider the current data in order to make correct decisions, trapping uncertainty, through the principle of gradual simultaneity which states: "A proposition can be both true and false, provided that a degree is assigned to its truth and a degree to its falsehood".

The investigation is important because it helps to make an analysis of the financial statements approaching the reality, since it will allow to consider two types of scenarios: the best of the cases and the worst of the cases; as well as, to provide provisional financial statements to take the best decisions, counting on more reliable and of quality information for the company.

The accomplishment of this work, also allowed to find the difference between the traditional financial analysis and the application of the Fuzzy Logic technique, the same one that helped to establish more real results for the correct decision making in the future, providing an alternative for the decisional accounting.

Keywords : Fuzzy Logic; financial analysis; expertise; contra expertise.

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