Documente Academic
Documente Profesional
Documente Cultură
Sisteme Expert in Contabilitate
Sisteme Expert in Contabilitate
2010
Cuprins
1. RECENZIE............................................................................................................................... 3
Artificial Intelligence: A Guide to Intelligent Systems (2nd Edition)...............................................3
2. REFERAT TIINIFIC ............................................................................................................4
UTILIZAREA SISTEMELOR EXPERT N CONTABILITATEA DE GESTIUNE............................4
2.1. Introducere........................................................................................................................ 4
2.2. Sistem expert-delimitri teoretice......................................................................................4
2.3. Sisteme expert n contabilitatea de gestiune....................................................................6
2.4. Concluzii ........................................................................................................................... 7
3. PROTOTIP DE SISTEM EXPERT PENTRU CONTABILITATEA DE GESTIUNE...................9
3.1. Identificarea problemei......................................................................................................9
3.2. Achiziia cunoaterii........................................................................................................... 9
3.3. Reprezentarea cunoterii................................................................................................12
1. RECENZIE
Artificial Intelligence: A Guide to Intelligent Systems (2nd Edition)
The author of the book Artificial Intelligence: A Guide to Intelligent Systems is Michael
Negnevitsky. He is a Professor in Electrical Engineering and Computer science at the University
of Tasmania, Australia. Educated as an electrical engineer, Dr. Negnevitsky describes concepts
regarding artificial intelligence and soft computing. His research involves the development and
application of intelligent systems in electrical engineering, process control and environmental
engineering. He has authored and co-authored over 250 research publications including
numerous journal articles, four patents for inventions and two books.
The book explains various Artifficial Intelligence concepts in very simple terms and
presents the math behind some of the ideas in an understandable manner.
Artificial Intelligence is one of the most rapidly evolving subjects within the
computing/engineering curriculum, with an emphasis on creating practical applications from
hybrid techniques. Despite this, the traditional textbooks continue to expect mathematical and
programming expertise beyond the scope of current undergraduates and focus on areas not
relevant to many of today's courses. Negnevitsky shows students how to build intelligent systems
drawing on techniques from knowledge-based systems, artificial neural networks, fuzzy expert
systems, evolutionary computation and now also intelligent agents.
Also, new to this edition we distinguish: new demonstration rule-based system, media
advisor, new section on genetic algorithms and four new case studies.
The Expert System is applied to activities Knowledge Management, Custom Care and Corporate
Intelligence in order to obtain more effective and innovative solutions. Through automation of data analysis, the
intelligent systems make possible the evaluation and unstructured information, even those hidden or hard to
individualized. Intelligent systems are based on true semantics technologies, software which can be applied in all
sectors of production. In this paper, the authors have proposed an analysis of implementation of intelligent systems
in evaluation of assets in property. In the first part of the paper is presented the basic concepts used of the intelligent
systems, the structure, rules and working methods in conditions of uncertainty, but also the area of application of
these types of systems. In the 2nd part, there are presented the methods of assessment and classification of property
assets in order to describe the role of intelligent systems and in their evaluation.
Keywords: expert systems; property assets evaluation; Corporate Intelligence; production rules; accounting
rules of evaluation; aplicability of the expert systems
2.1. Introducere
Conceperea i realizarea sistemelor expert(SE) sunt dependente n mare msur de
calitatea cunotinelor ncorporate i de modul de tratament al acestora.Pe plan mondial existo
serie de metode de concepere i realizare a SE(metodele Cognitech i Kads) pentru care ns nu
avem suportul informatic la dispoziie.Calitatea i utilitatea unui SE este orientat ctre analiza
domeniului de expertiz ,continu prin colectarea cunotinelor, reprezentarea i validarea
acestora i se finalizeaz prin utilizarea acestora prin intermediul unei BC.
n domeniul economic cele mai utilizate sisteme inteligente sunt:
sistemele expert,
reelele neuronale, algoritmii genetici i agenii inteligeni, pentru rezolvarea problemelor din
contabilitate, managementul financiar,productie , audit, managementul resurselor umane.
2.2. Sistem expert-delimitri teoretice
Sistemele expert sunt programe concepute pentru a raiona n scopul rezolvrii
problemelor pentru care n mod obinuit se cere o expertiz uman considerabil.Programul se
comport ca un consilier inteligent ntr-un domeniu particular.
n economie, se ntrevd multiple direcii sau posibiliti de aplicare a viitoarelor
generaii de computere. Att n domeniul produciei, ct i n cel al distribuiei, se utilizeaz cu
succes sisteme de operare prin reele de calculatoare pentru emitere comenzi la furnizori,
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-metoda direct - costing este o metod parial sau limitativ. Aceasta se bazeaz pe
gruparea cheltuielilor n fixe i variabile n funcie de legatura lor cu volumul produciei;
-metoda costurilor directe se caracterizeaz prin gruparea cheltuielilor n directe i
indirecte. Costul de producie calculat dup aceast metod cuprinde doar cheltuielile directe,
cheltuielile indirecte fiind considerate cheltuieli ale perioadei.
Stabilirea tipului de metoda de calculaie n funcie de tipul societii i natura
procesului de producie se prezint n tabelul de mai jos :
Tabel nr.1. Stabilirea tipului de metod
Calificatori
Societatea face parte din categoria societilor
mari
mijlocii
mici
Interesul..... ctre Interesul..... ctre Interesul..... ctre
Continuu
Metoda de
Metoda de
Metoda de
Procesul de
calculatie parial calculatie total
calculatie total
producie este de
tipul
Interesul..... ctre Interesul..... ctre Interesul..... ctre
Discontinuu
Metoda de
Metoda de
Metoda de
calculatie total
calculatie total
calculatie total
Stabilirea metodei de calculaie n funcie de tipul metodei i gruparea cheltuielilor
societii se prezint n tabelul nr.2:
Tabel nr.2. Tabela decizional pentru stabilirea metodei dupa tip si cheltuieli
Calificatori
Interesul conducerii se ndreapt ctre o metod de
calculaie
Parial
Total
S-FC6
S-FC7
Directe-indirecte
C-FC6
C-FC6
Cheltuieli
F-FC5
F-FC7
grupate n
G-FC3
G-FC5
D-FC8
D-FC2
I-FC1
I-FC6
S-FC5
S-FC7
Fixe-variabile
C-FC5
C-FC5
F-FC5
F-FC5
G-FC3
G-FC3
D-FC6
D-FC6
I-FC9
I-FC4
Nota : Litera (S,C,F,G,D,I) reprezint metoda de calculaie, iar FC reprezint factorul de
certitudine ataat.
Stabilirea metodei de calculaie n funcie de interesul conducerii i producia societii
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11
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DE MASA
DE SERIE
OMOGENA(SIMPLA)
PE COMENZI
SEZONIERA
COMERT
INDUSTRIE
AGRICULTURA
TRANSPORT
SERVICE
VARIABLES:
1.S
METODA STANDAR COST
Numeric variable
2.C
METODA PE COMENZI
Numeric variable
3.F
METODA PE FAZE
Numeric variable
4.G
METODA GLOBALA
Numeric variable
5.D
METODA COSTURILOR DIRECTE
Numeric variable
6.I
METODA DIRECT COSTING
Numeric variable
RULES:
---------------------------------------RULE NUMBER: 1
IF:
SOCIETATEA FACE PARTE DIN CATEGORIA SOCIETATILOR? MARI
and PROCESUL DE PRODUCTIE ESTE DE TIP? CONTINUU
THEN:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
NOTE:
ESTE REGULA DUPA CARE SE FACE SELECTIA METODEI DE CALCULATIE IN
TOTALE SI PARTIALE
----------------------------------------
14
RULE NUMBER: 2
IF:
CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
and INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE
CALCULATIE?
PARTIALA
THEN:
METODA STANDARD COST - Confidence=6/10
---------------------------------------RULE NUMBER: 3
IF:
CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
and INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE
CALCULATIE? PARTIALA
THEN:
METODA PE COMENZI - Confidence=6/10
---------------------------------------RULE NUMBER: 4
IF:
[F]>=5
THEN:
METODA PE FAZE - Confidence=5/10
---------------------------------------RULE NUMBER: 5
IF:
[G]>=3
and [G]=10
THEN:
METODA GLOBALA - Confidence=3/10
----------------------------------------
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RULE NUMBER: 6
IF:
CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
and INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE
CALCULATIE? PARTIALA
THEN:
METODA COSTURILOR DIRECTE - Confidence=8/10
---------------------------------------RULE NUMBER: 7
IF:
[I]>=1
THEN:
METODA DIRECT COSTING - Confidence=1/10
---------------------------------------RULE NUMBER: 8
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA STANDARD COST - Confidence=5/10
---------------------------------------RULE NUMBER: 9
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA PE COMENZI - Confidence=5/10
----------------------------------------
16
RULE NUMBER: 10
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA PE FAZE - Confidence=5/10
---------------------------------------RULE NUMBER: 11
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA GLOBALA - Confidence=3/10
---------------------------------------RULE NUMBER: 12
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA COSTURILOR DIRECTE - Confidence=6/10
---------------------------------------RULE NUMBER: 13
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA DIRECT COSTING - Confidence=9/10
----------------------------------------
17
RULE NUMBER: 14
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
THEN:
METODA STANDARD COST - Confidence=7/10
---------------------------------------RULE NUMBER: 15
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
THEN:
METODA PE COMENZI - Confidence=6/10
---------------------------------------RULE NUMBER: 16
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
THEN:
METODA PE FAZE - Confidence=7/10
---------------------------------------RULE NUMBER: 17
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? DIRECTE-INDIRECTE
THEN:
METODA GLOBALA - Confidence=5/10
and METODA COSTURILOR DIRECTE - Confidence=2/10
and METODA DIRECT COSTING - Confidence=6/10
----------------------------------------
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RULE NUMBER: 18
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA STANDARD COST - Confidence=7/10
and METODA PE COMENZI - Confidence=5/10
---------------------------------------RULE NUMBER: 19
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA PE FAZE - Confidence=5/10
and METODA GLOBALA - Confidence=3/10
---------------------------------------RULE NUMBER: 20
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and CHELTUIELILE SUNT GRUPATE IN? FIXE-VARIABILE
THEN:
METODA COSTURILOR DIRECTE - Confidence=6/10
and METODA DIRECT COSTING - Confidence=4/10
---------------------------------------RULE NUMBER: 21
IF:
PRODUCTIA SOCIETATII ESTE? DE MASA
and INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE
CALCULATIE?
PARTIALA
THEN:
METODA STANDARD COST - Confidence=2/10
and METODA PE COMENZI - Confidence=2/10
19
---------------------------------------RULE NUMBER: 22
IF:
PRODUCTIA SOCIETATII ESTE? DE MASA
and INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE
CALCULATIE? PARTIALA
THEN:
METODA PE FAZE - Confidence=2/10
and METODA GLOBALA - Confidence=7/10
---------------------------------------RULE NUMBER: 23
IF:
PRODUCTIA SOCIETATII ESTE? DE MASA
and INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE
CALCULATIE? PARTIALA
THEN:
METODA COSTURILOR DIRECTE - Confidence=6/10
and METODA DIRECT COSTING - Confidence=6/10
---------------------------------------RULE NUMBER: 24
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and PRODUCTIA SOCIETATII ESTE? DE MASA
THEN:
METODA STANDARD COST - Confidence=6/10
and METODA PE COMENZI - Confidence=6/10
---------------------------------------RULE NUMBER: 25
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and PRODUCTIA SOCIETATII ESTE? DE MASA
THEN:
METODA PE FAZE - Confidence=6/10
20
THEN:
METODA COSTURILOR DIRECTE - Confidence=3/10
and METODA DIRECT COSTING - Confidence=3/10
---------------------------------------RULE NUMBER: 30
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and PRODUCTIA SOCIETATII ESTE? DE SERIE
THEN:
METODA STANDARD COST - Confidence=8/10
and METODA PE COMENZI - Confidence=8/10
and METODA PE FAZE - Confidence=1/10
and METODA GLOBALA - Confidence=6/10
and METODA COSTURILOR DIRECTE - Confidence=3/10
and METODA DIRECT COSTING - Confidence=3/10
---------------------------------------RULE NUMBER: 31
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
PARTIALA
and PRODUCTIA SOCIETATII ESTE? OMOGENA(SIMPLA)
or: PRODUCTIA SOCIETATII ESTE? PE COMENZI
or: PRODUCTIA SOCIETATII ESTE? SEZONIERA
THEN:
METODA STANDARD COST - Confidence=4/10
and METODA PE COMENZI - Confidence=4/10
and METODA PE FAZE - Confidence=4/10
and METODA GLOBALA - Confidence=4/10
and METODA COSTURILOR DIRECTE - Confidence=8/10
and METODA DIRECT COSTING - Confidence=8/10
---------------------------------------RULE NUMBER: 32
IF:
INTERESUL CONDUCERII SE INDREAPTA CATRE O METODA DE CALCULATIE?
TOTALA
and PRODUCTIA SOCIETATII ESTE? OMOGENA(SIMPLA)
22
and
and
and
and
and
---------------------------------------RULE NUMBER: 35
IF:
PRODUCTIA SOCIETATII ESTE? PE COMENZI
or: PRODUCTIA SOCIETATII ESTE? SEZONIERA
and DOMENIUL DE ACTIVITATE ESTE IN? COMERT
THEN:
METODA GLOBALA - Confidence=7/10
---------------------------------------RULE NUMBER: 36
IF:
PRODUCTIA SOCIETATII ESTE? SEZONIERA
or: PRODUCTIA SOCIETATII ESTE? PE COMENZI
and DOMENIUL DE ACTIVITATE ESTE IN? AGRICULTURA
THEN:
METODA PE COMENZI - Confidence=8/10
and METODA GLOBALA - Confidence=8/10
---------------------------------------RULE NUMBER: 37
IF:
PRODUCTIA SOCIETATII ESTE? PE COMENZI
and DOMENIUL DE ACTIVITATE ESTE IN? TRANSPORT
or: DOMENIUL DE ACTIVITATE ESTE IN? INDUSTRIE
THEN:
METODA PE COMENZI - Confidence=8/10
---------------------------------------RULE NUMBER: 38
IF:
SE CALCULEAZA ABATERI DE LA STANDARD? DA
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THEN:
METODA STANDARD COST - Confidence=9/10
and METODA PE COMENZI - Confidence=9/10
and METODA PE FAZE - Confidence=3/10
and METODA GLOBALA - Confidence=3/10
and METODA COSTURILOR DIRECTE - Confidence=3/10
and METODA DIRECT COSTING - Confidence=3/10
ELSE:
METODA STANDARD COST - Confidence=3/10
and METODA PE COMENZI - Confidence=3/10
and METODA PE FAZE - Confidence=9/10
and METODA GLOBALA - Confidence=9/10
and METODA COSTURILOR DIRECTE - Confidence=9/10
and METODA DIRECT COSTING - Confidence=9/10
Pentru a exemplifica mai bine modalitatea de lucru n Exsys Professional, am surprins
imagini care fac referire la mai multe aspecte pricipale care constau n folosirea acestui generator
de sisteme expert.
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Bibliografie
Ioan I. Andone, Vasile D. W. Pvloaia, Sisteme Expert n Contabilitate, Editura Universitii
Alexandru Ioan Cuza Iai.
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