Information Technology Reference
In-Depth Information
Chapter 4
Intelligent Cognitive Data Analysis Systems
of the UBMSS Type as an Example of Cognitive
Categorisation Systems
Inte llige nt Cog nitive Data A nal ysis Syste ms of t he UB M SS Ty pe
UBMSS systems, as cognitive data analysis systems, can be used not only to ana-
lyse the economic figures of a company, but can also complement the analysis of
data for information in healthcare. Thus these systems become start supporting the
financial and strategic analysis of medical establishments (hospitals, clinics,
healthcare companies providing various medical services). A feature of UBMSS
systems is that they conduct the financial analysis of a company using elements of
cognitive data analysis.
This topic discusses an example UBMSS system to illustrate how cognitive
data analysis methods are used to interpret selected economic and financial ratios.
UBMSS systems can be used for the cognitive analysis of economic ratios, par-
ticularly financial or macroeconomic ones. UBMSS systems can, for example,
conduct economic and financial analyses using the following ratios [9]:
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liquidity ratios;
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cash-flow ratios;
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asset utilisation ratios;
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operating result ratios;
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equity structure ratios;
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capital adequacy structure ratios;
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market result ratios;
•
rates of return;
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ratios for particular departments:
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financial and accounting;
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production;
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marketing;
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sales;
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technical;
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HR;
logistics.
Every ratio group mentioned above can undergo semantic analysis. This topic
presents an analysis of selected liquidity ratios and rates of return. Among liquid-
ity ratios, the following are distinguished [9]:
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•
liquidity ratio;
•
current ratio;
