THE FINANCIAL INDICATORS WITH A FOCUS ON FUZZY LOGIC FOR EFFICIENT DECISION-MAKING IN THE COMMERCIAL SECTOR OF MASSIVE CONSUMPTION PRODUCTS

Abstract

Financial indicators are of great importance to verify the financial health of companies and through this, to manage according
to the results obtained. The problem of the research lies in the fact that the companies of the commercial sector of the city
of Cuenca calculate these indicators traditionally or conventionally, full of uncertainty and vagueness in their results. The
objective is to determine the financial ratios with a focus on fuzzy logic, to make their calculation more accurate and closer to
the reality of the current market. With this, a comparison between the two forms of estimation can be made. Methodologically,
the research is of a descriptive type, focused on the quantitative level through the development of the techniques of expertizing
and counter-expertizing, instruments of fuzzy logic.