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

Anna M. Gil-Lafuente (), Federico González-Santoyo () and Martha B. Flores Romero ()
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Anna M. Gil-Lafuente: Universidad de Barcelona
Federico González-Santoyo: UMSNH, FCCA
Martha B. Flores Romero: UMSNH, FCCA

Revista Nicolaita de Estudios Económicos, 2015, vol. X, issue 1, 39-52

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

Keywords: Budgets; fuzzy math; triangular fuzzy numbers (search for similar items in EconPapers)
JEL-codes: M10 M21 M41 (search for similar items in EconPapers)
Date: 2015
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