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Danut-Octavian Simion ()
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Danut-Octavian Simion: Athenaeum University, Bucharest, Romania

Internal Auditing and Risk Management, 2017, vol. 46, issue 2, 63-75

Abstract: The paper presents the complex process that represents the evaluation of the economic activity through experts systems. The evaluation of the economic activity of a company is based on how the assests are used in the process of businesses and how the combination of different factors are emerging in different results. An asset is by definition a resource controlled by an entity, the result of past events, and which is expected to generate future economic benefits. Certain economical assets are long-term assets used in the production of goods and services and are distinguished from fixed or tangible assets by lack of physical properties. They embody certain long-term legal rights or competitive advantages created or acquired by an enterprise. To evaluate these assets may be used expert systems that had a numerous instruments such as a knowledge database, rules, a programming language and other tools that permit to store different scenarious with a combination of data which conducts to various results. Every scenario may evaluate a certain asset that can be use in a combination with other assets and with an inference engine it can be choose the alternative that will provide competitive benefits.

Keywords: Economical assests; business rules; knowledge database; programing language; expert systems (search for similar items in EconPapers)
JEL-codes: C23 C26 C38 C55 C81 C87 (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:ath:journl:v:46:y:2017:i:2:p:63-75