The fuzzy relation between valuable accounting components of trades and their price

Information that is produced by accounting is the base for decision making, so the standards of the accounting tries to provide the required information. Recently the assessment of the accounting information of trades is interested. Profit is categorized into cash and obligation. In this paper, spread of cash operation is considered as cash component and difference in the receive accounts, difference in the inventory and difference in the payment accounts are considered as obligation. To examine, the financial information of ۱۰ trades in the TEHRAN EXCHANGE STOCK are used. In this paper to determine the relation between the assets and the real price, a fuzzy approach is used. Fuzzy systems include some components and diversity in each of them may be influence on the final result. Therefore the influence of each fuzzy component need to be examined, but the goal of this paper is using of the fuzzy system. Hence we use simpler shape of fuzzifier, defuzzifier and inference engine.

Keywords:

Accounnting , Assessment , Fuzzy System