Neutrosophic interrelationship of Key Performance Indicators in an accounting process

被引：0

作者：

Lara A.D.R. ^{[1
]}

Tello C.P.R. ^{[1
]}

Blacio J.A. ^{[1
]}

Guevara R.H. ^{[1
]}

机构：

[1] Professor, Universidad Regional Autónoma, de Los Andes

来源：

Lara, Angélica Dora Rodríguez | 1600年 / University of New Mexico卷 / 34期

关键词：

financial accounting; Key Performance Indicator; neutrosophic cognitive map; neutrosophic number;

D O I：

10.5281/zenodo.3843552

中图分类号：

学科分类号：

摘要：

This paper is an investigation on the interrelationship among some financial performance indicators of the company "Zambrano Loor Naira Narcisa" located in the city of Santo Domingo, Ecuador. The study is conducted because this company presents some difficulties in this regard. In order to guarantee the profundity of the analysis, we apply the technique of dynamic study of Neutrosophic Cognitive Maps, where the cause-effect relationship among the indicators is described and established; in addition it is provided the causal connecting weights between each pair of indicators. Four experts have made the evaluations. The advantage of neutrosophic cognitive maps over fuzzy cognitive maps is that the former maintains the modeling of the uncertainty of the latter, and also offers the possibility of incorporating indetermination, thus constituting a more realistic source to assess cause-effect relationships. © 2020. All Rights Reserved.

引用

页码：110 / 116

页数：6

共 50 条

[1] Neutrosophic interrelationship of Key Performance Indicators in an accounting process
Rodriguez Lara, Angelica Dora
Rendon Tello, Cristhina Pamela
Almeida Blacio, Jorge
Hurtado Guevara, Richard
[J]. NEUTROSOPHIC SETS AND SYSTEMS, 2020, 34 : 110 - 116
[2] Universal key performance indicators for process plants
Lang, L
Gerry, J
[J]. HYDROCARBON PROCESSING, 2005, 84 (06): : 83 - 85
[3] Key performance indicators in technology firms using generalized fermatean neutrosophic competition graph
Al-Omeri, Wadei Faris
Kaviyarasu, M.
Rajeshwari, M.
[J]. Neutrosophic Sets and Systems, 2024, 73 : 649 - 667
[4] CREATING EFFICIENT ACCOUNTING FOR CONSTRUCTION ORGANIZATIONS UTILIZING KEY PERFORMANCE INDICATORS
Adamenko, Aleksandr Aleksandrovich
Koneva, Marina Viktorovna
[J]. REVISTA DE INVESTIGACIONES-UNIVERSIDAD DEL QUINDIO, 2022, 34 : 322 - 329
[5] Tracing the Interrelationship between Key Performance Indicators and Production Cost using Bayesian Networks
Panicker, Suraj
Nagarajan, Hari P. N.
Mokhtarian, Hossein
Hamedi, Azarakhsh
Chakraborti, Ananda
Coatanea, Eric
Haapala, Karl R.
Koskinen, Kari
[J]. 52ND CIRP CONFERENCE ON MANUFACTURING SYSTEMS (CMS), 2019, 81 : 500 - 505
[6] Towards Managing Key Performance Indicators for Measuring Business Process Performance
El Hadj, Emna Ammar
Ghannouchi, Sonia Ayachi
[J]. INFORMATION SYSTEMS, EMCIS 2017, 2017, 299 : 579 - 591
[7] HUMAN RESOURCES KEY PERFORMANCE INDICATORS AS AN INTEGRAL PART OF HUMAN RESOURCES ACCOUNTING
Zamecnik, Roman
[J]. PROCEEDINGS OF THE 10TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2015), 2015, : 605 - 619
[8] Key Performance Indicators for Manufacturing Operations Management in the Process Industry
Zhu, Li
Johnsson, Charlotta
Mejvik, Jacob
Varisco, Martina
Schiraldi, Massimiliano
[J]. 2017 IEEE INTERNATIONAL CONFERENCE ON INDUSTRIAL ENGINEERING AND ENGINEERING MANAGEMENT (IEEM), 2017, : 969 - 973
[9] Key Performance Indicators to Relate Knowledge Governance with Knowledge Process
Ardimento, P.
Baldassarre, M. T.
Cimitile, M.
Mastelloni, G.
[J]. INFORMATION SYSTEMS: PEOPLE, ORGANIZATIONS, INSTITUTIONS, AND TECHNOLOGIES, 2010, : 147 - 155
[10] Review of Key Performance Indicators for Process Monitoring in the Mining Industry
Gackowiec, Paulina
Podobinska-Staniec, Marta
Brzychczy, Edyta
Kuhlbach, Christopher
Oezver, Toyga
[J]. ENERGIES, 2020, 13 (19)

← 1 2 3 4 5 →