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The scale (value) of analysed economic ratios,
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The frequency of their changes,
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The manner of their changes,
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The regularity of repetition,
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The number of changes observed,
The type of changes observed.
The example UBMSS system discussed here can conduct a cognitive analysis of se-
lected financial and economic ratios, which will make it possible to take the best stra-
tegic decision for the selected (analysed) company. Figure 9 shows example results of
the operation of the UBMSS system proposed for meaning-based analyses and inter-
pretations stemming from understanding the analysed set of financial ratio - the net
present value.
Figure 9 shows a situation in which the NPV is positive (0,656). This value of the
ratio tells us that the investment project should be undertaken, so this is a fully
acceptable situation.
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Fig. 9.
Example UBMSS system for analysing and assessing the acceptability of an investment
based on NPV ratio
Source: own development
Figure 10 shows an example analysis in which the ratio is equal to zero, and in this
situation the UBMSS system will also decide that the investment under consideration
is acceptable.
Fig. 10.
Example UBMSS systems
Source: own development
Figure 11 shows an example of a UBMSS system conducting an analysis in which
the NPV is negative. In this case, the decision to be taken is unacceptable.
The UBMSS system presented above is an example of a very simple cognitive sys-
tem, but it shows what the interpretation of the meaning of the analysed economic
ratio looks like. Every such system can be extended to include other ratios material
for the economic and financial analysis conducted. This is why below we present a
UBMSS system which interprets several selected economic ratios, including the fol-
lowing: NPV, r
d
, IRR.
Fig. 11.
Example UBMSS system for analysing and assessing the acceptability of an
investment
Source: own development
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