Sisteme Expert în Contabilitate

1. RECENZIE

The development of Intelligent Systems of the Economy – Methodology and studies of cases

Author: Andone, I., Dologite, D.G., Mockler, R.J., Ţugui, Al.

Editura Economică, 2001, Bucureşti,

I.S.B.N:973-590-489-6

Ioan Andone is a university professor, doctor, researcher and now Director of Research and TraninigCenter for Information Systems in the Faculty of Economics and Business Administration, Univesity of Al. I. Cuza, Iasi. At the same time he is a part of: the doctoral committees for theaccounting domain (Management Inforamtion Systems) since 1999 until 2011, the committees for research projects and the committees for the docotoral thesis. He has published ten scientific books published in publishing houses (just the first edition), five coordinating and editing of volumes, translations and anthologies as well as numerous articles published in national and international gazettes. D.G. Dologite has twentyseven works in fourtyseven publications in two languages. Robert J. Mockler is the Joseph F. Adams Professor of Management at The Peter J. Tobin College of Business. Professor Alexandru Tugui is a professor at DEACSI, Unit of Economic Informatics, Faculty of Economics and Business Administration, University "Al.I. Cuza" Iasi.

The elaboration book departs from the fundamental premise that the major role of the intelligent systems consists in the procurance of strategic advantage through the solution of the problems and the taking of the decision, breed the productivity and quality, the improvement of the service of the customers with help of artificial intelligence, a scientific new area of the informatics, who is adverted to knowledge and a specifical technology.

This book contains 11 organized chapters in three parts.

The part I introduces the reader in the problems of intellective process and the intelligent systems, treating the fundamental elements components from the frame of capable of auditing systems, for all the categories of organization. The authors confer a special attention of the valences of artificial intelligence, of the categories of intelligent systems, of the implications for management, of the role of the cognition – the basic staple for the intelligent systems. At last chapter of this part, the chapter three, the authors offer the many details of the readers about most old still more good regularized category of intelligent systems – the expert systems.

The part II treats the methodology development of expert systems, a category distinctly an intelligent systems. Aspects how are the existing methodologies, the model of developmental process, the acquisition of the cognition, the representation of the cognition, the problems implementation and the impact about the organisations and leader ship be treaties from the view utility of the technology of expert systems for cognotician and management.

The part III contains lessons, studies of cases and marvel of intelligent systems developed after the methodology most recent under medium EXSYS Developer 8.0, a different Generator of expert systems, buied to The Centre of research and training in intelligent systems with funds from of Grant Cod CNCSIS 3 with help The World Bank and government of Romania.

He is an exceptional book writted popularly he who they shall pierce into undersurface the intelligent systems and to discovers the interesting thing. Recommending the reading and the research this book, for completion of the knowledge to discipline “Management expert System”.

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2. REFERAT ȘTIINȚIFIC

FOLOSIREA METODEI REGULILOR DE PRODUCȚIE ÎN REPREZENTAREA CUNOAȘTERII CONTABILE

Student:

Abstract

Method of production rules is the most common method of representing knowledge in expert systems. Representation of knowledge in the form of rules has become the largest model. Based on this method intelligent systems used in accounting were created. In this paper it presented the importance of the production rules method in accounting knowledge domain.

Keywords: knowledge, expert systems, production rules method.

2.1 Introducere

Metoda regulilor de producţie constituie una dintre primele modalităţi de reprezentare a cunoştinţelor utilizate în realizarea de sisteme expert fiind bazate pe logica propoziţiilor în care faptele şi regulile sunt entităţi constante.

2.2 Metoda regulilor de producție în repezentarea cunoașterii contabile

2.2.1 Metoda regulilor de producție-defintie și stuctură în domeniul contabil

Metoda regulilor de productie este cea mai folosită metodă de reprezentare a cunoașterii în sisitemele expert contabile. S-a dovedit foarte eficace pentru reprezentarea recomandărilor, directivelor sau strategiilor atunci când cunoașterea de reprezentat se rederă la experiența de rezolvare a problemelor dintr-un domeniu particular.

Conform acestei metode, o regulă de producție are două parți: partea de IF și partea de THEN, care stabilesc o relație ce reprezintă scopul regulii.

Pentru descrierea relatiei IF-THEN (DACA-ATUNCI) s-au stabilit cateva perechi de termeni:

<antecedent><consecință>

<condiție><acțiune>

<premisă><concluzie>

Este folosit uneori simbolul implicației "→" în locul relației IF-THEN, în felul următor:

<antecedent> → <consecință>

Conform modelului cel mai general, o regulă de producție se poate scrie cu sintaxa:

DACĂ (IF)

condiție1 AND

condiție2 AND

.

ATUNCI (THEN)

concluzie1 AND

concluzie2 AND

.

ALTFEL (ELSE)

concluzie'1 AND

concluzie'2 AND

.

unde:

condiție1, condiție2, -sunt antecedentele sau premisa;

concluzie1, concluzie2, -sunt acțiunea sau consecința;

AND reprezintă conectorul logic,

concluzie'1, concluzie'2,-.sunt acțiuni sau concluzii în situația în care condițiile din partea de IF nu sunt adevarate.

În conformitate cu acest model, partea de THEN se va executa dacă partea de IF este adevarată, iar partea de ELSE se execută în caz contrar. Conectorul logic poate fi prezent în toate cele trei părți ale unei reguli.

Vom prezenta cateva exemple de reguli de producție.

R1: IF numărul de zile <5

THEN efectuți livrarea în 24 ore

R2: IF persoana are salariu

THEN persoana este salariat.