Contabilidad y Auditoría
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Item Toma de decisiones a través de la lógica borrosa en el Sector Cooperativo(2016-08) Bonilla Ganán, Jessica Jeanneth; DT - Díaz Córdova, Jaime FabiánThis investigation was conducted to the closure of the cooperative sector savings and credit in Ecuador, so set as its main objective to analyze how the theory of fuzzy logic benefits in the study of decision making in the cooperative sector savings and credit. This work is supported by the bibliográfica- documentary research, it has a mixed approach and covers an exploratory research and descriptive.This methodology used to analyze terms of incidence ranging from 0 to 1 which in turn are represented by linguistic variables, we used the goals drawn from the indicators applied to the cooperatives were established as a means levels or that are within the diffuse term 0.5 to analyze this methodology and other vague terms constant ranges established for each indicator. Later interpretations for each linguistic variables assigned. Faced with the problem detected in the cooperative sector, it is proposed to implement a matrix through fuzzy logic theory with the help of financial indicators in order to achieve results to improve management control. By developing this matrix it has been possible to know whether a cooperative is healthy or unhealthy, in this matrix linguistic variables are identified, which were implemented according to the fuzzy value, these range from 0 to 1. In assessing the Theory fuzzy logic can be concluded that it would benefit the administration in the process of making the best decision for the progress of the entity.