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Fuzzy-Logik in der Jahresabschluprfung

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Springer Nature
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N/A
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0
GTIN
9783824463138
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New
Product Description

In den vergangenen Jahren wurden, insbesondere nach unerwarteten Beinahe-Zusammenbrchen namhafter Unternehmen, immer wieder Zweifel an der Wirksamkeit der gesetzlichen Jahresabschluprfung geuert. Die dadurch ausgelsten Diskussionen unterstreichen das Dilemma der Wirtschaftsprfer, die mit stndig wachsenden und innerhalb eines begrenzten Zeit- und Budgetrahmens zu prfenden Datenmengen konfrontiert werden. Rolf Scheffels entwickelt ein wissensbasiertes System, das den Abschluprfer bei der Beurteilung der Vermgens-, Finanz- und Ertragslage sowie der daraus resultierenden Risiken untersttzt. Im Mittelpunkt dieses Systems steht eine umfassende Kennzahlenhierarchie. Das zur Interpretation der Jahresabschlukennzahlen und der bestehenden Interdependenzen notwendige heuristische Expertenwissen wird mit Hilfe der Fuzzy-Logik abgebildet und in der Wissensbasis des Systems hinterlegt.

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