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2019 | 125 | 114-126
Article title

Expert systems as a tool supporting the assessment of the financial condition of business units

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The ubiquitousness of information systems means that more and more areas of the company's activity are moving into the virtual sphere. IT systems take over most of the complicated tasks performed by people, which has a positive impact on time and costs incurred for the implementation of these tasks. One of the areas in which IT systems are used is the area of financial management, and thus the management of the financial condition of the unit. This article aims to test the suitability of expert systems as tools that can support the analysis and assessment of the financial condition of business units. The theoretical part discusses the essence of IT systems, theoretical foundations of expert systems and their advantages and disadvantages. The research part shows the use of an expert system to conduct the analysis of the financial condition of selected enterprises based on data from the financial statements of these units from 2015. The expert system provided information on the financial condition of selected companies. These results were compared with the results of the analysis carried out in the traditional way. This confirmed the author's assumption that it is possible to replace the financial analysis carried out with traditional methods by using a properly prepared expert system.
Physical description
  • Faculty of Management, Czestochowa University of Technology, 19B Armii Krajowej Str., 42-200 Czestochowa, Poland
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