Sisteme Expert în Contabilitate

1. RECENZIE

Artificial Intelligence: A Guide to Intelligent Systems (2nd Edition)

Author: Michael Negnevitsky

Publisher: Addison Wesley; 2nd edition (12 November 2004)

ISBN: 978-0321204660

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.

Reviewed by: Luchian Daniela căs. Bechet

2. REFERAT ŞTIINŢIFIC

UTILIZAREA SISTEMELOR EXPERT ÎN CONTABILITATEA DE GESTIUNE

Abstract

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 şi realizarea sistemelor expert(SE) sunt dependente în mare măsură de calitatea cunoştinţelor încorporate şi de modul de tratament al acestora.Pe plan mondial existăo serie de metode de concepere şi realizare a SE(metodele Cognitech şi Kads) pentru care însă nu avem suportul informatic la dispoziţie.Calitatea şi utilitatea unui SE este orientată către analiza domeniului de expertiză ,continuă prin colectarea cunoştinţelor, reprezentarea şi validarea acestora şi se finalizează prin utilizarea acestora prin intermediul unei BC.

În domeniul economic cele mai utilizate sisteme inteligente sunt: sistemele expert, reţelele neuronale, algoritmii genetici şi agenţii inteligenţi, pentru rezolvarea problemelor din contabilitate, managementul financiar,productie , audit, managementul resurselor umane.

2.2. Sistem expert-delimitări teoretice

Sistemele expert sunt programe concepute pentru a raţiona în scopul rezolvării problemelor pentru care în mod obişnuit se cere o expertiză umană considerabilă.Programul se comportă ca un consilier inteligent într-un domeniu particular.

În economie, se întrevăd multiple direcţii sau posibilităţi de aplicare a viitoarelor generaţii de computere. Atât în domeniul producţiei, cât şi în cel al distribuţiei, se utilizează cu succes sisteme de operare prin reţele de calculatoare pentru emitere comenzi la furnizori, organizarea gestiunilor pe articole/sortimente, prelucrarea ordinelor de livrare de la clienţi, facturarea bunurilor livrate. Informatizarea completă a unor activităţi de acest tip înseamnă, evident, costuri mai scăzute, economie de timp, servicii de calitate.