Design the Fuzzy Variable to Determine the Relation Between Price and Assessment

Abstract

Accounting produces information that is used for decision-making, so helpful standards of accounting are required. One of the challenging aspects of accounting is trade assessment. This subject is important in the buying process (and also in the fund management). In the buying process, customers are looking for trades with high profit, but determining the exact value for the profit is hard. Profit is categorized into Cash and Obligation. In this paper, the spread of cash operation is considered as a cash component, and the difference in the receive accounts, the difference in the inventory, and the difference in the payment accounts are considered as obligations. To examine, the financial information of 10 trades in the TEHRAN EXCHANGE STOCK are used. In this paper to determine the relation between the assets and the real price, a fuzzy approach is used. Fuzzy systems include some components and diversity in each of them may influence the final result. Therefore the influence of each fuzzy component needs to be examined, but the goal of this paper is to use the fuzzy system. Hence we use a simpler shape of fuzzifier, defuzzifier, and inference engine.