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Evaluation and Prediction of the Financial and Management Indicators in SME’S with the Use of Artificial Neural Net

Abstract:

In this work, we proceed with the study and analysis of a model that facilitates the evaluation and prediction of financial and management indicators of SMEs. The model is based on the use of Artificial Neural Networks (ANN) as a data-mining tool that, supported on the financial statements, contributes to the evaluation and forecasting of liquidity, debt, performance, efficiency and profitability indicators, following the DuPont system. The objective of the work is to assess and forecast the financial situation of SMEs for proper management decision making in organizations. The model focuses on two interrelated phases, the estimation-diagnosis phase and the forecast phase. The conclusions show the predictive feasibility of using neural networks for financial indicators.