scholarly journals Implementación de un presupuesto empresarial base cero bajo el enfoque difuso. //Implementation of a zero based business budget under the diffuse approach.

Ciencia Unemi ◽  
2018 ◽  
Vol 11 (27) ◽  
pp. 43-51
Author(s):  
Kleber Antonio Luna-Altamirano ◽  
Jaime Tinto-Arandes ◽  
William Sarmiento-Espinoza ◽  
Diego Cisneros-Quintanilla

El presente artículo hace referencia a la implementación de una nueva técnica de análisis y estructuración en la construcción del presupuesto empresarial, denominada “Presupuesto Base Cero” (PBC), en una empresa de calzado en el cantón Gualaceo Provincia del Azuay-Ecuador. El objetivo de la investigación se basa en construir un presupuesto que permita capturar la dinámica económica de la empresa, optimizando los costos para lograr alcanzar las metas en el mediano y largo plazo. La metodología utilizada, consistió en la aplicación de herramientas de avanzada de la lógica difusa, utilizando números borrosos trapezoidales (NBTr), permitiendo capturar los verdaderos niveles presupuestarios que necesitará la empresa para hacer predicciones y poder lograr los objetivos que persigue la institución. Como resultado de esta investigación, se logra determinar los niveles óptimos de presupuesto que puede alcanzar la empresa de calzado dado una estructura estimada de ingresos, que permita a la alta gerencia direccionar variables y tomar las mejores decisiones posibles frente a la realidad actual.AbstractThis article refers to the implementation of a new technique of analysis and structuring in the construction of the business budget, called "Base Zero Budget" (PBC), in a footwear company in the Gualaceo canton, Province of Azuay-Ecuador. The objective of the research is based on building a budget that allows capturing the economic dynamics of the company, optimizing the costs to achieve the goals, which the company achieves in the medium and long term.The methodology used consisted of the application of advanced tools of fuzzy logic, using trapezoidal fuzzy numbers (NBTr), allowing to capture the true budget levels required by the company to make predictions and achieve the objectives pursued by the institution. As a result of this research, it is possible to determine the optimal budget levels that this footwear company can achieve given an estimated revenue structure, which allows top management to address variables and make the best possible decisions in the face of current reality.

2015 ◽  
Vol 2015 ◽  
pp. 1-8 ◽  
Author(s):  
Shah Nazir ◽  
Sara Shahzad ◽  
Sher Afzal Khan ◽  
Norma Binti Alias ◽  
Sajid Anwar

Software birthmark is a unique quality of software to detect software theft. Comparing birthmarks of software can tell us whether a program or software is a copy of another. Software theft and piracy are rapidly increasing problems of copying, stealing, and misusing the software without proper permission, as mentioned in the desired license agreement. The estimation of birthmark can play a key role in understanding the effectiveness of a birthmark. In this paper, a new technique is presented to evaluate and estimate software birthmark based on the two most sought-after properties of birthmarks, that is, credibility and resilience. For this purpose, the concept of soft computing such as probabilistic and fuzzy computing has been taken into account and fuzzy logic is used to estimate properties of birthmark. The proposed fuzzy rule based technique is validated through a case study and the results show that the technique is successful in assessing the specified properties of the birthmark, its resilience and credibility. This, in turn, shows how much effort will be required to detect the originality of the software based on its birthmark.


Mathematics ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 826
Author(s):  
Joan Carles Ferrer-Comalat ◽  
Dolors Corominas-Coll ◽  
Salvador Linares-Mustarós

In the study presented here, fuzzy logic was used to analyze the behavior of a model of economic dynamics that assumes income to be in equilibrium when it is composed of consumption and investment, that is, when savings and investment are equal. The study considered that consumption and savings depend on the income of the previous period through uncertain factors, and, at the same time, that investment is an uncertain magnitude across various periods, represented as a fuzzy number with a known membership function. Under these conditions, the model determines the factor of income growth and investments required to maintain equilibrium, as well as the uncertain values of income for the different periods, expressed through fuzzy numbers. The study also analyzes the conditions for their convergence and the fuzzy value that income represents in equilibrium.


2017 ◽  
Vol 25 (0) ◽  
pp. 30-33
Author(s):  
Subhasis Das ◽  
Anindya Ghosh

In this paper a new technique has been proposed for cotton bale management using fuzzy logic. The fuzzy c-means clustering algorithm has been applied for clustering cotton bales into 5 categories from 1200 randomly chosen bales of the J-34 variety. In order to cluster bales of different categories, eight fibre properties, viz., the strength, elongation, upper half mean length, length uniformity, short fibre content, micronaire, reflectance and yellowness of each bale have been considered. The fuzzy c-means clustering method is able to handle the haziness that may be present in the boundaries between adjacent classes of cotton bales as compared to the K-means clustering method. This method may be used as a convenient tool for the consistent picking of different bale mixes from any number of bales in a warehouse.


Microsurgery ◽  
1995 ◽  
Vol 16 (9) ◽  
pp. 594-597 ◽  
Author(s):  
Yoshio Tanaka ◽  
Sadao Tajima ◽  
Mie Byen ◽  
Katsuto Byen ◽  
Khoichi Terao ◽  
...  

2020 ◽  
Vol 210 ◽  
pp. 13004
Author(s):  
Sergey Kramarov ◽  
Lyudmila Sakharova ◽  
Alexander Belyaev

The article presents and tested a new technique that allows performing financial and economic analysis of enterprises in a given industry in order to optimize its management, based on open internet data sources, using licensed software, as well as on the basis of classical methods of intellectual data mining (further - IDM), as well as systems of fuzzy logic conclusions. The main advantages of this technique are independence in obtaining data and its universality. With a little improvement, this technique can be used to analyze enterprises in almost any sectors of OKVED. In the future, it is planned to develop a new software package that allows you to perform financial and economic analysis of enterprises in a given sector in automatic mode.


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