Information Technology Reference
In-Depth Information
Example 5.5.
The analysis of enterprise bankruptcy risk. Let us consider
characteristic
D
— «degree of bankruptcy risk of an enterprise» with linguistic
values
D
— "insignificant",
D
— "low",
D
— "mean",
D
— "high".
D
—
"highest". This characteristic can be put in correspondence wi
th
the characteristic
C
— «an enterprise condition», and linguistic values
l
of characteristics
D
can be put in correspondence with linguistic values
C
— “extreme well-
being”,
C
— “rather well-being”,
C
— “mean condition”,
C
— "trouble",
C
— “extreme trouble” of characteristic
C
. Variation range of the characteristic is a
segment [0.1].
According to [187], membership functions of linguistic values
D
,
=
1
C
,
can
l
=
1
η
be functions
,
l
=
1
according to parameters:
l
(
)
η
≡
0
0
15
;
0
0
10
;
1
(
)
η
≡
0
25
;
0
35
;
0
10
;
0
10
;
2
(
)
η
≡
0
45
;
0
55
;
0
10
;
0
10
;
3
(
)
η
≡
0
65
;
0
75
;
0
10
;
0
10
;
4
(
)
η
≡
0
85
;
1
0
10
;
0
.
Experts [187] established that the group of six separate indexes having equal im-
portance for the analysis purpose is sufficient to carry out the complex analysis of
the chosen enterprises with very high degree of reliability.
Such indexes are:
5
X
— equity-assets ratio (ratio of owned funds to total balance);
X
— net current assets/turnover assets ratio;
X
— quick asset ratio (sum of monetary resources and debts to short-term
liabilities ratio);
X
— absolute liquidity ratio (monetary resources to short-term liabilities
4
ratio);
X
— annual assets turnover (revenues to average annual assets ratio);
X
— return on assets (net profit to average annual assets ratio).
X
1
—
Linguistic values of characteristics
X
,
are the following values:
j
=
1
6
j
«very low»,
X
2
— "low",
X
3
— “mean”,
X
4
— “high”,
X
5
— “very high”,
j
j
j
j
μ
, with corresponding membership functions
,
l
=
1
,
j
=
1
6
j
=
1
6
lj
(
)
(
)
μ
≡
0
0
100
;
0
0
100
,
μ
≡
0
200
;
0
250
;
0
100
;
0
050
,
11
21
(
)
(
)
μ
≡
0
300
;
0
450
;
0
050
;
0
050
,
μ
≡
0
500
;
0
600
;
0
050
;
0
100
,
31
41
(
)
(
)
μ
≡
0
700
;
1
0
100
;
0
;
μ
≡
−
1
−
0
005
;
0
0
005
,
51
12
(
)
(
)
μ
≡
0
110
;
0
300
;
0
020
;
0
050
,
μ
≡
0
0
090
;
0
005
;
0
020
,
32
22
