Knowledge Based of an Expert System Using the Horizontal Analysis for Financial Statements of National, Private TV Companies in Ecuador

This paper presents the knowledge base of the Expert System using the horizontal analysis as a way of supporting financial trends research. There must be handled knowledge of both accounting and management of television companies, as well as a knowledge engineer who analyzes the situations typically presented, and from them extracts the rules of application. The applied rules are increasing, decreasing and stationary trends, from which the results help to make decisions for the financial development of private television companies in Ecuador.