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Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación

Author

Listed:
  • Gil-Lafuente, Anna M.

    (Universidad de Barcelona)

  • González-Santoyo, Federico

    (UMSNH, FCCA)

  • Flores Romero, Martha B.

    (UMSNH, FCCA)

Abstract

At present, due to the changing environment , it is essential to work with uncertain budgets, using the appropriate treatment for their calculation and techniques. For this we have encountered various tools of mathematics of uncertainty , including the triangular fuzzy numbers whose application is the subject of this paper . To make a zero-based budget, the triangular fuzzy numbers allow us to evaluate different budgets to them considering the inherent uncertainty in both graphical and analytical

Suggested Citation

  • Gil-Lafuente, Anna M. & González-Santoyo, Federico & Flores Romero, Martha B., 2015. "Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, vol. 0(1), pages 39-52.
    • Handle: RePEc:ris:rnicee:0091
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    More about this item

    Keywords

    Budgets; fuzzy math; triangular fuzzy numbers;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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