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- Title
UNA MIRADA AL PRESUPUESTO ANUAL DE VENTAS DE RAUTENSTRAUCH & VILLERS A PARTIR DE LOS NÚMEROS BORROSOS: EL MANEJO DE LA INCERTIDUMBRE Y LA SUBJETIVIDAD.
- Authors
CASTIBLANCO RUIZ, FABIÁN ALBERTO
- Abstract
The aim of this paper is to incorporate the fuzzy numbers theory to the formulation of the sales annual budget, given by Rautenstrauch and Villers, and modified by Mercéles, as a tool for managing uncertainty and subjectivity. It begins with statement of the problem being treated and its justification. A presentation of the budget formulation and its constituents is carried out. Subsequently, an approach to fuzzy logic theory, fuzzy numbers theory, their basic properties and operations are given. Finally, through a practical example it is explained the convergence technique which combine the two theories.
- Subjects
FUZZY numbers; BUDGET; FUZZY logic; ECONOMIC convergence; UNCERTAINTY; SUBJECTIVITY
- Publication
Revista Criterio Libre, 2014, Vol 12, Issue 20, p200
- ISSN
1900-0642
- Publication type
Article
- DOI
10.18041/1900-0642/criteriolibre.20.234