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Dissertations / Theses on the topic 'Financial Decision Support'
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Goonatilake, Suran. "An intelligent hybrid system for financial decision support." Thesis, University College London (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307300.
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Gao, Shijia. "Intelligent agent assisted decision support for family financial planning /." access full-text access abstract and table of contents, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis.pl?mphil-is-b19887735a.pdf.
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Thesis (M.Phil.)--City University of Hong Kong, 2005."Submitted to Department of Information Systems in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 114-132)
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Hamilton, S. Keith. "A financial decision support system for U.S. Navy public works departments." Thesis, Monterey, California. Naval Postgraduate School, 1989. http://hdl.handle.net/10945/27055.
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Manongga, D. H. F. "Using genetic algorithm-based methods for financial analysis." Thesis, University of East Anglia, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320950.
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McIntyre-Bahatty, Yasen Timothy. "Neural network modelling, evaluation and end-user orientation in the financial markets." Thesis, University of Bristol, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389130.
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Muntermann, Jan. "Event-driven mobile financial Information-Services : design of an intraday decision support System /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016494719&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Hedén, Per Julian. "Real-time decision support system using visualization of a global decentralized financial system." Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-260330.
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Decentralized digital currencies are emerging in today’s society. Bitcoin was the first to surface in late 2009, and today there are thousands of digital currencies with various properties. The vast amount of transaction data being generated from decentralized systems can be difficult to comprehend. Information visualization can be used to simplify this apprehension difficulty. It is a tool that allows us to effectively understand complex data by projecting it to a visual medium. This is a research study on multiple stakeholders for a web-based real-time decision support system for visualizing transaction data in a global decentralized financial system and set out to explore the stakeholders requirements in order to provide them support. To achieve this, an exploratory interview was conducted in order to gain knowledge of the requirements for each type of stakeholders. After which, a prototype of the decision support system was made, built upon the requirements and fundamental principles in information visualization. The prototype is web compliant with room for configurations to personalize. It is best suited for an overview. Complementary research could be additional studies on the stakeholders to improve the usability or develop additional supportive features to make it a smart system.Decentraliserade digitala valutor växer fram i dagens samhälle. Bitcoin var den första som skapades i slutet av 2009 och idag finns det tusentals digitala valutor med olika egenskaper. Den stora mängd transaktionsdata som genereras från decentraliserade system kan vara svår att förstå. Informationsvisualisering kan användas för att förenkla denna förståelsen. Det är ett verktyg som gör det möjligt för oss att effektivt förstå komplex data genom att projicera det till ett visuellt medium. Detta är en undersökning på multipla användare för ett webbaserat realtid beslutstödssystem för att visualisera transaktionsdata i ett globalt decentraliserat finansiellt system med mål att utarbeta användarnas krav för att kunna ge dom stöd. För att uppnå detta genomfördes en förberedande intervju för att få kunskap om kraven för varje typ av användare. Därefter gjordes en prototyp av beslutsstödsystemet, byggt på kraven och grundläggande principer för informationsvisualisering. Prototypen är webkompatibel med utrymme för konfigurationer för att personifiera. Den passar bäst för att ge en översikt. Kompletterande forskning kan vara ytterligare studier på intressenterna för att förbättra användbarheten eller utveckla ytterligare stödfunktioner för att göra det till ett smart system.
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Rajabi, Mohammad. "New decision support systems for Public Private Partnership projects." Thesis, University of Edinburgh, 2017. http://hdl.handle.net/1842/25747.
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It is well established that one of the key contributing factors to the growth of countries’ economies is the existence of appropriate economic and social infrastructures. The setup of these infrastructures and their operation or delivery of public services associated with them have proved to be a costly and often unaffordable business for most governments. Therefore, private sector participation in the delivery of public services has been opted for by governments under Public-Private Partnerships (PPPs). Additional reasons for the public sector to choose a PPP framework to deliver public services include the public sector representatives’ lack of sufficient technical knowledge and specifications required by most projects; the required amount of investment to implement such projects is too high to be affordable by the public sector alone; the increasing difficulties of predicting and controlling the uncertainties that typically govern the phases of such projects including the level of actual demand for the related services by the time the project is operational; the level of bureaucracy in the public sector and its implications on the time frame of decision-making processes; the relatively low efficiency in project execution by the public sector; and most importantly the fact that, in practice, these difficulties are often better managed by the private sector who seem to possess both the financial and the executive capabilities to undertake such projects Currently, there is a gap in the game theory literature on modelling PPP related decisions and issues. This thesis contributes to reducing such gap by proposing three novel and practice-oriented game theoretical models along with algorithms for solving them, namely an ordinal game for the shortlisting of potential private sector partners; two non-cooperative dynamic games for negotiation with shortlisted private sector partners and selection of private sector partner to award the PPP contract to; and a non-cooperative dynamic game for financial renegotiation post-PPP contract award. In sum, each novel game addresses an important problem faced by the private sector during the typical stages of the life cycle of PPPs, namely private sector partner selection at the tendering stage; negotiation between the public sector and shortlisted bidders to select the candidate to whom to award a PPP contract to at the post-tendering stage; and financial re-negotiation between the public sector and the selected private sector partner at the post-contract award stage.
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Hamilton, Angela. "Simulations for Financial Literacy." Master's thesis, University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5235.
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Financially literate consumers are empowered with the knowledge and skills necessary to make sound financial decisions that ensure their long-term economic well-being. Within the context of the range of cognitive, psychological, and social factors that influence consumer behavior, simulations enhance financial literacy by developing consumers' mental models for decision-making. Technical communicators leverage plain language and visual language techniques to communicate complex financial concepts in ways that consumers can relate to and understand. Simulations for financial education and decision support illustrate abstract financial concepts, provide a means of safe experimentation, and allow consumers to make informed choices based on a longitudinal comparison of decision outcomes. Technical communicators develop content based on best practices and conduct evaluations to ensure that simulations present information that is accessible, usable, and focused on the end-user. Potential simulation formats range from low- to high-fidelity. Low-fidelity simulations present static data in print or digital formats. Mid-fidelity simulations provide digital interactive decision support tools with dynamic user inputs. More complex high-fidelity simulations use narrative and dramatic elements to situate learning in applied contexts.ID: 031001493; System requirements: World Wide Web browser and PDF reader.; Mode of access: World Wide Web.; Adviser: Dan Jones.; Title from PDF title page (viewed July 25, 2013).; Thesis (M.A.)--University of Central Florida, 2012.; Includes bibliographical references (p. 76-80).
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English; Technical Communications
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Meharia, Priyanka. "USE OF VISUALIZATION IN DIGITAL FINANCIAL REPORTING: THE EFFECT OF SPARKLINE." UKnowledge, 2012. http://uknowledge.uky.edu/busadmin_etds/1.
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Information visualization (InfoViz) is an essential component of decision support systems (DSS). Sparklines is a visualization tool. This study examines if Sparklines in digital financial reports aids novice investors and if so under what circumstances? Does it enhances decision-making performance and facilitates effective decision-making experience? Additionally, does it lowers decision making effort; reduces dilution effect from non-relevant data in financial reports and mitigates recency bias in using digital financial reports?
The hypothesis is guided by the theory of Proximity Compatibility Principle and the Theory of Cognitive Fit. The research methodology for this study is a repeated measure, controlled laboratory based experiment. A pilot test was conducted in with a sample of forty undergraduate students from Gatton College of Business and Economics. The sample size for this study was 275 subjects.
The result revealed that there was significant effect of sparklines on decision making performance and it provides an incremental value over a tabular format. Sparklines makes an important contribution towards mitigating recency bias. The results also suggested that the irrelevant information cue in the shareholder’s report were not able to weaken the impact of relevant information in the audited financial data reported using sparklines. Sparklines increased the attention of the readers to the tables. Subjects performed the integrative tasks and spatial better when using Sparklines. For tasks such as symbolic tasks, Sparkline does not necessarily improve decision performance.
It was also found out that decision makers experience greater satisfaction when using sparklines. The overall cognitive load experienced by subjects was lower using sparklines when task demands are high (such as in a bankruptcy prediction task). Interestingly, the results indicate that there is no significant effect of sparkline on decision confidence and time. In conclusion, recall of facts and pattern among subjects was found superior with use of sparkline.
This study provides an empirical and justifiable basis for policy makers to make explicit recommendations about use of novel graphics such as sparkline in digital financial reports. Limitations of this study are noted.
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Alic, Irina [Verfasser], Jan [Akademischer Betreuer] Muntermann, Matthias [Gutachter] Schumann, and Lutz M. [Gutachter] Kolbe. "Decision Support Systems for Financial Market Surveillance / Irina Alic ; Gutachter: Matthias Schumann, Lutz M. Kolbe ; Betreuer: Jan Muntermann." Göttingen : Niedersächsische Staats- und Universitätsbibliothek Göttingen, 2017. http://d-nb.info/1123283192/34.
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Biasio, Roberto. "Sistema de apoio à decisão para definição de mix de produtos em empresas comerciais varejistas." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2009. http://hdl.handle.net/10183/17237.
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O comércio varejista enfrenta grande dificuldade na definição do mix de produtos. Redução contínua das margens; aumento constante da concorrência; ciclo de vida dos produtos cada vez menor; alto custo financeiro; legislação fiscal complexa e carga tributária elevada são alguns dos fatores que tornam a função do responsável pela definição do mix complexa, difícil e de grande responsabilidade. Visando a reduzir essa dificuldade, o estudo propõe o desenvolvimento de um Sistema de Apoio à Decisão (SAD). O sistema desenvolvido trata de maneira sistêmica os impactos no resultado, provocados pelas variáveis que interferem no cálculo da margem gerada pelos produtos. A concepção foi antecedida pela avaliação das variáveis que influenciam o cálculo da margem dos produtos. Para a execução do estudo, foi utilizada a metodologia de análise consolidada pela pesquisa operacional, no desenvolvimento de modelos aplicados à tomada de decisão. A validação do SAD foi realizada, inicialmente, por meio de experimentos de laboratório e, posteriormente, em duas redes de comércio varejista de produtos eletroeletrônicos, sendo possível comprovar a importância e a eficiência do SAD, no apoio ao decisor na avaliação da composição do mix de produtos e, identificação de alternativas (cenários), que representam um maior retorno às empresas. Por meio da pesquisa foi possível concluir que o grande volume de variáveis que envolve o cálculo da margem dos produtos, bem como a complexidade para sua definição é fator que gera muita dificuldade ao responsável pela definição do mix e que a ferramenta desenvolvida demonstrou ser eficiente para reduzir essa dificuldade. Este estudo contribui também para evidenciar quais são as variáveis que devem ser consideradas no cálculo da rentabilidade dos produtos, e a necessidade de uma maior avaliação do efeito que cada uma delas causa na rentabilidade dos produtos.Difficulty in defining the mix of products in retail; continuous reduction of the margins, constant increase in the competition, products' cycle life smaller and smaller, high financial cost; complex fiscal legislation and high tax burden are among the factors that make function of responsible for defining the mix complex, difficult and great responsibility. The study proposes the development of a Decision Support System (DSS), taking aim to reduce this problem. The developed system deals with a systemic manner the impacts on the outcome, caused by variables that affect the calculation of the margin generated by the products. The concept was preceded by an evaluation of the variables that influence the calculation of the margin generated by the products. The consolidated analysis methodology by the operational research was used in the applied models development for decision making, to the execution of the study. The DSS validation was accomplished, officially, through laboratory experiments and, afterwards, in two networks electronic products retail. Therefore, it is possible to prove the DSS' efficiency and importance as support to the composition evaluation from the mix of products and alternative identification (sceneries) that represent profit to the businesses. Through research it was possible to conclude that the large amount of variables that involves the calculation of the margin generated by the products, as well as the complexity for its definition, it is factor that causes great difficulty to the responsible for its mix. The strategy developed proved to be efficient in reducing this difficulty. It followed that the developed system is efficient to reduce this problem. This study also contributes to evidence what are the variables that must be considered in calculating the profitability of products, and the need of evaluating the effect that they cause in this profitability.
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OLOFSSON, JENNY, and ANDREAS BOQUIST. "Affärssystem som operativt beslutstöd." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20502.
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Syftet med denna studie är att undersöka till vilken utsträckning som företag inomSveriges företagsvärld inser nyttan och användbarheten med att använda sig utav ettaffärssystem vid beslut gällande verksamheten styrning. Uppsatsen avser även attundersöka sambandet mellan affärssystem och beslutstöd genom att undersökakopplingen mellan tydligt ställda mål på affärssystemet och sedermera användandet utavdet som beslutstöd. Studien är genomförd med en positivistisk ansats av kvantitativ art,då vi genom en enkätundersökning har undersökt hur 34 stycken företag ser på planeringoch det dagliga användandet av affärssystem. Empirin har sedan analyserats utifrån redantidigare befintliga teorier som vi även utgått ifrån vid framställningen av enkäten.Affärssystemen har i allt snabbare takt börjat utvecklas och dessutom blivit en allt mercentral del utav den ekonomiska styrningen för verksamheten. Målen för användare avaffärssystem inriktas dock främst mot att förbättra hanteringen utav transaktioner genomen standardisering utav affärsprocesser och integration mellan verksamhet och data(Holsapple & Sena, 2003). Men Davenport (1998) menar att behovet av att göra sundaaffärsbeslut är en utav de främsta anledningarna för att anskaffa ett affärssystem. Enstudie av Löfgren och Ericsson (2004) påvisar att svenska företag har svårt att få framinformation genom sitt affärssystem alternativt inte vet hur man skall användainformationen som erbjuds. Dem menar också att målen med systemlösning inomekonomifunktionen måste överensstämma med den övergripande styrfilosofin för attaffärssystemet ska kunna maximeras. Ytterligare en studie gjord av Holsapple & Sena(2005) visar på att det finns en viss, men tydlig, användning av affärssystem sombeslutstöd i den amerikanska företagsvärlden. Men vad skulle en liknande undersökning,utförd i Sveriges företagsvärld, ge för resultat? Kommer resultatet i så fall stärka det somLöfgren & Ericsson (2004) påstår gällande sambandet mellan mål med affärssystemetoch användandet av det som beslutsstöd?Med studien har vi kommit fram till följande slutsats. Företag i Sverige inser till viss delnyttan med att använda affärssystem som beslutsstöd, de lägger en betydlig vikt vid attplanera affärssystem både vad gäller beslutsstöd men främst i övriga frågor gällande attintegrera och standardisera verksamheten. Även i det dagliga användandet avaffärssystemet påträffas situationer, gällande beslutstöd, av betydelse, även om företagenlångt ifrån använder systemet till fullo. Vid jämförelsen med amerikanska företag ser viatt även de lägger stor vikt vid att planera affärssystem men att de desto oftare använderaffärssystemet för olika situationer i den dagliga verksamheten, vilket är en markantskillnad mot de svenska företagen.
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Zadinová, Olga. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75789.
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Success of a company is obviously influanced by superior desicion making of its management. No matter of size, bussiness, locality, all companies face this fact. In order to be able to utilize all information flowing into, within, out of a company, a manager needs help. The solution could be to build controlling system. The main aim of the thesis is comparison of principles applied in companies and theoretical controlling. Business differences are taken into account. The thesis is divided in two main parts, which lead to fulfilment of the main goal. First part prepares information base for analytic research. It includes description of historical development, controlling tools and tasks. The second part comprises research methods and the most important part of the thesis, which is focused on revealing of aplied controlling within analyzed companies.
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Augustsson, Kristoffer, and Simon Boldt. "Leveransledtidsreduktionens påverkan på finansiell prestanda : - En studie i tidens tecken." Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Industriell organisation och produktion, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36719.
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Purpose: The study aimed to investigate how a delivery lead-time reduction impacts returnon-investment (ROI), and through the study create a decision support that quantitatively demonstrates the impact of the delivery lead-time reduction on manufacturing companies' ROI. To fulfill the purpose of the study two research questions were created: How is ROI affected by a delivery lead-time reduction? How can the impact of the delivery lead-time reduction on ROI be quantified? Method: A literature review was conducted to explain how a delivery lead-time reduction affects the ROI components. The literature review formed the theoretical framework, from which a proposition was created. With the proposition as a basis, a case study of one-case-design was carried out. The data for the first research question was collected through interviews with respondents from the focal company's market and production departments. The collected data was then pattern matched against the proposition, to develop the proposition. The answer from the first research question was then used as a basis for the quantification of the impact of the delivery lead-time reduction on ROI. During the empirical collection, there were limitations in data availability, therefore fictitious data was estimated to carry out the quantification and fulfill the second research question. Results: The study shows that there are many ways in which ROI can be affected by a delivery lead-time reduction, depending on the context, the starting point, and the approach in which the reduction is implemented. Therefore, an 8-scenario typology was created for how a delivery lead reduction can be implemented based on the six strategic lead times (SLT). Research question 1 shows, based on the data and the proposition, how delivery lead-time reduction impacts ROI in the typology’s scenario 7. Scenario 7 means a reduction in delivery lead-time, along with a reduction of the supply lead-time by reducing the external lead-time. The quantification of fictitious data, which answered the second research question, showed that it is possible to quantify the effect of the delivery lead-time reduction on ROI. Based on the approach of quantification, a decision support for investment in delivery lead-time reduction was created. Implications: The study contributes to the opportunity for practitioners to evaluate investment in delivery lead-time reduction, against other investment candidates, to strengthen the company's competitiveness. Theoretically, the study contributes with the typology for how a delivery lead-time reduction can be implemented. Also, a contribution through the proposition which shows how a delivery lead-time reduction generally affects ROI, versus the developed proposition that shows the influence based on scenario 7. Limitations: The quantification was based on fictitious data, which gave a limited result. Although it’s not the result of itself that is of interest, it is the logic of quantification, since the purpose is to develop a decision support. Also, the study is of one-case-design, whereupon the developed proposition cannot be applied on other companies without scrutiny and compared with their specific contexts.Syfte: Studien syftade till att undersöka hur det finansiella prestandamåttet return on investment (ROI) påverkas vid en leveransledtidreduktion och genom studien skapa ett beslutsstöd som kvantitativt påvisar leveransledtidsreduktionens påverkan på tillverkandeföretags ROI. För att uppnå studiens syfte upprättades två forskningsfrågor: Hur påverkas ROI av en leveransledtidsreduktion? Hur kan leveransledtidsreduktionens påverkan på ROI kvantifieras? Metod: En litteraturgenomgång genomfördes för att förklara hur ROI komponenter påverkas av en leveransledtidsreduktion. Litteraturen sammanställdes sedan i en teoretisk referensram, utifrån vilken en proposition skapades. Med propositionen som grund utfördes en fallstudie av enfallsdesign. Empiri till den första forskningsfrågan samlades in genom intervjuer med respondenter från marknads- och produktionsavdelningen på fallföretaget. Empirin mönsterpassades mot den framtagna propositionen, som genom mönsterpassningen utvecklades. Svaret från första forskningsfrågan användes sedan som grund för kvantifieringen av leveransledtidsreduktionens påverkan på ROI. Under empiriinsamlingen visade det sig finnas begränsningar i tillgängliga data, varpå fiktiva data uppskattades för att kunna genomföra kvantifieringen och besvara andra forskningsfrågan. Resultat: Studien visade att det finns många olika sätt som ROI kan påverkas vid en leveransledtidsreduktion beroende på kontexten, utgångsläget och tillvägagångssättet som reduktionen genomförs i. Därför skapades en typologi med 8 scenarios för hur en leveransledtidsreduktion kan genomföras utifrån de sex strategiska ledtiderna (SLT). Forskningsfråga 1 visar utifrån empirin och propositionen påverkan på ROI vid scenario 7 i typologin. Scenario 7 innebär en reduktion av leveransledtiden och försörjningsledtiden genom att reducera den externa ledtiden. Kvantifieringen med fiktiva data påvisade att det är möjligt att kvantifiera leveransledtidsreduktionens påverkan på ROI. Utifrån tillvägagångssättet av kvantifieringen skapades ett beslutsstöd för investering i leveransledtidsreduktion. Implikationer: Studien bidrar till praktikers möjlighet att utvärdera en investering i leveransledtidsreduktion mot andra investeringskandidater för att stärka företags konkurrenskraft. Teoretiskt bidrar studien med typologin över hur en leveransledtidsreduktion kan genomföras. Även genom propositionen som visar hur en leveransledtidsreduktion påverkar ROI generellt, kontra den utvecklade propositionen som visar påverkan utifrån scenario 7. Begränsningar: Kvantifieringen baserades på fiktiva data vilket gav ett begränsat resultat. Det var istället logiken i kvantifieringen som var intressant, eftersom syftet var att utveckla ett beslutsstöd. Studien är en enfallsstudie, varpå den utvecklade propositionen inte kan appliceras för andra företag utan granskning och jämförelse med deras specifika kontexter.
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Rakotoarivelo, Jean-Baptiste. "Aide à la décision multi-critère pour la gestion des risques dans le domaine financier." Thesis, Toulouse 3, 2018. http://www.theses.fr/2018TOU30067/document.
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Le domaine abordé dans notre travail se situe autour de l'aide à la décision multi-critère. Nous avons tout d'abord étudié les risques bancaires au travers d'une revue de la littérature très large. Nous avons ensuite élaboré un modèle théorique regroupant quatre catégories différentes composées de dix-neuf cas de risques financiers. Au travers de ce modèle théorique, nous avons mené une validation expérimentale avec un cas réel : La caisse d'épargne du Midi-Pyrénées. Cette validation expérimentale nous a permis un approfondissement des analyses des pratiques pour la gestion des risques financières. Dans cette thèse, nous cherchons à apporter une contribution à la gestion des risques dans le domaine du secteur financier et plus particulièrement pour la sécurité de système d'information et plus précisément au niveau de la caisse d'épargne. Ces analyses s'appuient donc sur des faits observés, recueillis et mesurés, des expérimentations réelles, résultant de la politique de sécurité des systèmes d'information et voulant offrir une approche pragmatique de la présentation de l'analyse de risques financiers grâce à des méthodes d'aide multicritère à la décision. L'élaboration de ce modèle permet de représenter certains aspects spécifiques des risques financiers. Nos recherches ont donné lieu à la réalisation d'un résultat concret : un système d'aide à la décision pour les besoins du responsable du système d'information de la caisse d'épargne. Il s'agit d'un système efficace présentant les résultats sous forme de figures relatives pour les valeurs des critères attribués par le responsable de système de sécurité d'informations (RSSI)We are working on multicriteria decision analysis. We started with the study of risk typology through a huge review of literature. We have developed a theoretical model grouping four different categories of nineteen financial risk cases. Through this theoretical model, we have applied them to the "Caisse d'Epargne Midi-Pyrénées". In this thesis, we seek to make a contribution to the security management of information systems at the level of the savings bank. These analyzes are based on facts observed, collected and measured with real experiments resulting in its information system security policy and want to offer a pragmatic approach to the presentation of financial risk analysis through methods supporting. multicriteria decision analysis. The development of this model makes it possible to represent certain specific aspects of the financial risks that have often occurred in their activities. Our research led to the achievement of a concrete result in relation to the needs of the information system manager of the savings bank. It is an effective decision support system by constructing relative figures for the values of the criteria assigned by the RSSI
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Малышева, Т. А., and T. A. Малышева. "Разработка и применение модуля поиска замкнутых финансовых потоков в системе информационного обеспечения локальной экономики : магистерская диссертация." Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93457.
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Актуальность данной темы обусловлена объективной необходимостью совершенствования системы информационного обеспечения поддержки принятия решений на региональном уровне для улучшения социально-экономического развития в регионе. Практическая значимость исследования заключается в том, что разработанная методика поиска замкнутых финансовых потоков может быть использована органами государственной власти в практической деятельности для совершенствования информационного обеспечения системы поддержки принятия управленческих решений для улучшения социально-экономического развития региона. Органы управления региональной экономики смогут использовать финансовые инструменты местной экономки для поддержки местных сообществ, которых смогут выявить при помощи модуля поиска замкнутых сетей, для противостояния кризисным явлениям и снижения зависимости региональной экономики от внешних факторов.The relevance of this topic is due to the objective need to improve the system of information support for decision-making support at the regional level to improve socio-economic development in the region. The practical significance of the study lies in the fact that the developed method of searching for closed financial flows can be used by public authorities in practice to improve the information support of the management decision support system to improve the socio-economic development of the region. Governments of the regional economy will be able to use financial instruments of the local economy to support local communities, which they can identify with the help of the closed network search module, to resist crisis phenomena and reduce the dependence of the regional economy on external factors.
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McCowan, Alison Kate, and n/a. "Decision Support System for the Evaluation and Comparison of Concession Project Investments." Griffith University. School of Engineering, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050321.123306.
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Governments of developed and developing countries alike are unable to fund the construction and maintenance of vital physical infrastructure such as roads, railways, water and wastewater treatment plants, and power plants. Thus, they are more and more turning to the private sector as a source of finance through procurement methods such as concession contracts. The most common form of concession contract is the Build-Operate-Transfer (BOT) contract, where a government (Principal) grants a private sector company (Promoter) a concession to build, finance, operate and maintain a facility and collect revenue over the concession period before finally transferring the facility, at no cost to the Principal, as a fully operational facility. Theoretically speaking, these projects present a win-win-win solution for the community as well as both private and public sector participants. However, with the opportunity for private sector companies to earn higher returns comes greater risk. This is despite the fact that concession projects theoretically present a win-win-win solution to the problem of infrastructure provision. Unfortunately, this has not been the case in a number of countries including Australia. Private sector participants have admitted that there are problems that must be addressed to improve the process. Indeed they have attributed the underperformance of concession projects to the inability of both project Principals and Promoters to predict the impact of all financial and non-financial (risk) factors associated with concession project investments (CPIs) and to negotiate contracts to allow for these factors. Non-financial project aspects, such as social, environmental, political, legal and market share factors, are deemed to be important; but these aspects would usually be considered to lie outside the normal appraisal process. To allow for the effects of such qualitative aspects, the majority of Principal or promoting organisations resort to estimating the necessary money contingencies without an appropriate quantification of the combined effects of financial and non-financial (risks and opportunities) factors. In extreme cases, neglect of non-financial aspects can cause the failure of a project despite very favourable financial components; or can even cause the failure to go-ahead with a project that may have been of great non-financial benefit due to its projected ordinary returns. Hence, non-financial aspects need careful analysis and understanding so that they can be assessed and properly managed. It is imperative that feasibility studies allow the promoting organisation to include a combination of financial factors and non-financial factors related to the economic environment, project complexity, innovation, market share, competition, and the national significance of the project investment. While much research has already focused on the classification of CPI non-financial (risk) factors, and the identification of interdependencies between risk factors on international projects, no attempt has yet been made to quantify these risk interdependencies. Building upon the literature, this thesis proposes a generic CPI risk factor framework (RFF) including important interdependencies, which were verified and quantified using input provided by practitioners and researchers conversant with risk profiles of international and/or concession construction projects. Decision Support Systems (DSSs) are systems designed to assist in the decision making process by providing all necessary information to the analyst. There are a number of DSSs that have been developed over recent years for the evaluation of high-risk construction project investments, such as CPIs, which incorporate the analysis of both financial and non-financial (risk) aspects of the investment. However, although these DSSs have been useful to practitioners and researchers alike, they have not offered a satisfactory solution to the modelling problem and are all limited in their practical application for various reasons. Thus, the construction industry lacks a DSS that is capable of evaluating and comparing several CPI options, taking into consideration both financial and non-financial aspects of an investment, as well as including the uncertainties commonly encountered at the feasibility stage of a project, in an efficient and effective manner. These two criteria, efficiency and effectiveness, are integral to the usefulness and overall acceptance of the developed DSS in industry. This thesis develops an effective and efficient DSS to evaluate and compare CPI opportunities at the feasibility stage. The novel DSS design is based upon a combination of: (1) the mathematical modelling technique and financial analysis model that captures the true degree of certainty surrounding the project; and (2) the decision making technique and RFF that most closely reproduces the complexity of CPI decisions. Overall, this thesis outlines the methodology followed in the development of the DSS produced as a stand-alone software product and demonstrates its capabilities through a verification and validation process using real-life CPI case studies.
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Buys, Pieter Willem. "The legitimacy predicament of current day accounting theory / Pieter Willem Buys." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4578.
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Recent corporate reporting history is well–known for its corporate failures and
questionable accountancy practices, many of which caused the profession to be
frowned upon. However, the splodge on the accounting profession?s reputation
goes deeper than its corporate reporting failures. The scientific foundation
thereof is also being questioned in academic circles. Even though accounting
scholars have been trying to formulate foundational accounting theories, it has
been the accounting regulators that have been more successful in promoting
their versions of what accounting theory should be, which place a question
mark on the legitimacy of current day accounting theory. This thesis aims to
delve deeper into the foundational philosophies of accounting and its impact on
the practice of accounting.
With the current accounting globalisation efforts, the profession?s stewardship
function is becoming less prominent in its promulgated standards, which in
turn brings the focus on the many questionable ethical practices found in the
profession. Even though the regulatory bodies require their members to commit
themselves to professional codes of conduct, which entails competency,
integrity, objectivity and confidentiality, the 1st article in this thesis claims that
ethical conduct is more than mere adherence to rules and regulations. It is also
about the image of not only the profession, but also accounting research and
education.
Accounting is broadly practised, researched and taught within its so–called
conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which
accounting theory is based. However, many accounting scholars are openly
critical of presenting accounting theory as a set of practical guidelines. The 2nd
article in the thesis concludes that, from an academic perspective, accounting
theory should be based on three quintessential guidelines. The first of which is
its primary purpose of reporting on the historic economic events, secondly the
provision of useable and comparable information about these events and finally,
the facilitation of business decisions based on relevant and reliable information.
In the above mentioned business decisions, the concept of value is often taken
for granted and many accounting techniques? effectiveness is judged on how
well it approximates an item?s value. The 3rd article argues that the multiple
purposes for which accounting information is used complicates the issue of
value, as reported by accounting. Two key conflicting valuation perspectives are
the so–called decision–usefulness and true income perspectives. The current
drive towards fair value accounting, as opposed to historic cost accounting, cast
doubts on the reliability and relevance of accounting information. Even though
it may be argued that value–based techniques are more relevant because it is a
better reflection of the current business conditions, the mere subjective nature
thereof and the accountant?s objective valuation skills make the true relevance
of this information questionable. Furthermore, mixed model valuations found in
financial statements makes cross–company information unreliable.
Accountancy research of the past four decades focussed on the concept of user
decision–usefulness. The user is also pre–eminent in the globalisation of
accounting standards of the FASB and the IASB, where users are specified as
the equity investors, lenders and capital providers. The 4th article acknowledges
that although these user categories are important consumers of the financial
data, there are other users which are also impacted by the financial information
and the company?s operational performances. There are also concerns over
accounting?s key assumptions, such as its quantification and predictive
abilities, which are fundamental to the decision–usefulness objective.
Furthermore, there are questions around how the regulators decided what
information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in
contrast to claims of accounting as an academic discipline in the social
sciences. The reality is that the practices of the profession will probably always
play a central role in what is taught at university level, and the regulators, as
the final authority on accounting standards, will probably remain dictatorial in
promulgating their versions of accounting theory. Yet, accounting and its wide
spread impact on society, makes it a key discipline within the economical and
management sciences. It is therefore essential for the resurrection of accounting
as a social scientific discipline that there is a return to foundational accounting
research that will prepare (and enable) prospective practitioners and academics
to question the status quo and push back on accounting practices that are
threatening to extinguish the flame of accounting scholarship.Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.
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Pentz, Audrey. "Designing a mobile application interface to support mid-career professionals in creating better financial futures." Master's thesis, Faculty of Science, 2021. http://hdl.handle.net/11427/32916.
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South Africans borrow more and save less than other nations (Discovery Bank, 2018). One reason is a lack of financial knowledge. If a mobile application could guide individuals to modify their financial habits slightly by spending less and saving more, they could dramatically improve their financial future. When designing visualisation systems such as a mobile application interface, users' qualitative design feedback and quantitative usability evaluation are both important and complementary. The benefit of usability feedback in software development is undisputed. The importance of qualitative design feedback from users however, seems to be controversial in Science. Gathering users' qualitative design feedback, ahead of usability evaluation, can have a substantial impact on downstream development costs. The researcher used design as a tool for thinking (imagining new possibilities) and communicating (sharing ideas). The purpose was to clarify ways in which a mobile application interface could support users in making better financial decisions and creating better financial futures for themselves and consequently for society. A user centred design (UCD) approach was followed, emphasising design before development, with a strong focus on user involvement in all three phases, namely requirements gathering, design and evaluation. A primary client archetype for mid-career professionals was developed, split into two personas, Alan and Zoe, based on personality and self-rated motivational attributes which were used in an unconventional way to inspire two parallel, diverse designs. In early design stages, before an idea is well formed, producing multiple contrasting designs in parallel and qualitative design feedback from users is beneficial to establishing utility (solving the right problem), tapping into users' domain knowledge, improving the quality of the design and reducing fixation on one idea. Once the concept has been socialised and evolved sufficiently with users' input, converging on one final design and testing usability (solving the problem in the right way) become more important. This research offers two refinements of the UCD process guidelines for the benefit of researchers and practitioners.
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Murchison, James M. "An investigation of the requirements for a personal decision support system for choosing among health care financing alternatives considered from a diffusion of innovations perspective." Thesis, City University London, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397672.
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Apostolidou, Ilektra-Georgia, and Georgios Karmiris. "Risk-adjusted Earned Value and Earned Duration Management models for project performance forecasting." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18965.
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Project control is essential to ensure that the investment on a project is providing the intended benefits and is valuable to the customers. Previous methods offer project performance monitoring and forecasting tools, but they lack accuracy and the associated techniques omit the project financial risk (any unplanned event that has an impact on schedule and budget); the main factor of project failure. Poor project execution, and particularly failure to control and accurately forecast the project performance, may lead to increased costs, upset customers and eventually loss of market share. These gaps have been filled in this study by the development of novel models that use statistical analysis of the previous project performance, including risk evaluation techniques. The proposed models succeeded in providing remarkably improved forecasts in three project dimensions: duration, cost and resources. The robustness of the models has been verified by testing them on real projects. The results show superiority in terms of accuracy and easy application compared to any existing method, proving that the risk inclusion provides improvement compared to previous studies. The most important features of the models are: risk-based adjustment of the forecasted values, periodic and completion forecasts, statistical processing and holistic approach. The greatest advancements have been made in the cost forecast, for which the risk adjustment inclusion is examined for the first time. The resources (man-hours) forecast is another pioneer element of the proposed models. All the above provide a complete image of the project status and paint the picture of future performance. The models results are fed in a Decision Support System, which highlights the overperforming and underperforming areas of the project. This confirms the proposition that the model results can be used to initiate restorative action. The contribution of this study to the project management field is easy-to-use and accurate models, which include the financial risk and facilitate the project manager’s decisions and actions. Anticipation of the project performance, by considering the risk, can result to significant time and cost savings, crucial for project success.
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Lamouroux, Guillaume. "Les subventions aux entreprises privées : contribution à l'analyse civile et fiscale de l'acte neutre." Electronic Thesis or Diss., Bordeaux, 2021. http://www.theses.fr/2021BORD0018.
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Si les réflexions menées sur la notion de subvention foisonnent en droit public et en science financière, le droit privé fait preuve à son égard d’une certaine indifférence. Celle-ci est d’autant plus préjudiciable que le phénomène des subventions consenties aux et par les entreprises privées ne peut qu’imparfaitement être appréhendé à travers le prisme de l’analyse classique de ces matières, à savoir que la subvention est une aide financière accordée sans contrepartie par une personne publique. L’étude des subventions aux entreprises privées permet donc d’apprécier la pertinence de cette analyse classique et propose un renouvellement de la notion de subvention à un triple titre.Tout d’abord, à rebours de l’analyse de droit public, la subvention doit être qualifiée non pas d’acte unilatéral, mais de contrat unilatéral. Il ne faut pas, en effet, confondre l’expression du consentement de la personne morale, résultant d’un acte unilatéral, avec l’acte de subvention, ayant une nature contractuelle. Ensuite, la subvention n’est qu’une variété d’aide financière. Elle se caractérise par un transfert direct de valeurs du patrimoine de l’auteur de la subvention à celui de son bénéficiaire, les valeurs étant toujours affectées à la réalisation d’un but déterminé. Ces deux éléments sont essentiels, car ils permettent de distinguer la subvention d’autres aides aux entreprises (telles qu’un abandon de créance, un prêt ou une opération pour un prix minoré ou majoré) et de mettre en évidence que l’affectation de la subvention n’engage pas son bénéficiaire à l’exécution d’une obligation, mais plus justement au respect de cette finalité en raison de la force obligatoire du contrat. En cas de méconnaissance, l’entreprise subventionnée s’expose alors à la résolution du contrat pour inexécution, toute exécution forcée étant impossible au regard de l’atteinte qu’elle porterait à sa liberté de gestion. Enfin, la subvention n’est pas exactement une aide sans contrepartie, mais plutôt une aide sans contrepartie directe. Si son auteur recherche alors souvent une contrepartie indirecte de l’attribution de la subvention, il n’en retire parfois aucune. Cette alternative fait apparaître toute la spécificité de la subvention, puisqu’elle peut être consentie soit à titre gratuit soit à titre onéreux. En d’autres termes, la subvention est un acte neutre, d’où les nombreuses difficultés pratiques qu’elle suscite. Plus précisément, en tant que contrat neutre, la subvention ne trahit pas sa cause et il faut alors déterminer dans chaque cas si le but de son débiteur est intéressé ou désintéressé. Cette recherche est indispensable, car la subvention consentie à titre gratuit, notamment par une entreprise privée, entraîne une réaction du droit des sociétés – violation du principe de spécialité – du droit fiscal – acte anormal de gestion – et du droit pénal. La mise en évidence de telles limites à la liberté de subventionner les entreprises privées contribue alors à révéler l’identité civile et fiscale de l’acte neutreWhile the notion of subsidy is widely discussed within public law and financial science, private law remains relatively indifferent to this subject. This is particularly detrimental given that the concept of subsidies for and by private companies can only be imperfectly assessed via the classical analysis of these subjects where a subsidy is viewed as an unconditioned financial support. Studying subsidies to private companies thus enables us to assess the appropriateness of this classical analysis and to suggest a renewed understanding of subsidies on three aspects.Firstly, unlike in public law, a subsidy must be viewed as a unilateral contract, not a unilateral act. It is important indeed not to confuse the expression of consent by a legal entity, which results from a unilateral act, with the act of granting a subsidy, which is contractual in nature. A subsidy is also just a type of financial support. It is characterized by a direct wealth transfer from the grantor of the subsidy to its beneficiary, valued on the achievement of a specific goal. These two elements are essential as they differentiate a subsidy from other types of private companies’ support mechanisms (such as debt relief, loans, underpriced or overpriced transactions) and show that being goal-oriented does not commit the beneficiary to realizing the stated objective, rather it is the binding nature of a contract that enforces this obligation. In case of non-compliance, the subsidized entity will be subject to the contract’s termination clauses for being in default of its contractual obligations, a forced contractual compliance being not possible as it remains a management decision. Finally, a subsidy is not exactly an unconditioned financial support, rather it is a support without direct obligations. If its grantor often aims to obtain a direct benefit against the issuance of a subsidy, it often obtains nothing. This alternative reflects the specificity of a subsidy as it can be given for free or not. In other words, a subsidy is a neutral act which explains its numerous practical difficulties. More precisely, as a neutral contract, a subsidy does not express a specific reason, in each case it must thus be assessed if the issuer has a vested interest in the granting of the said subsidy. This research is of great interest, as a subsidy granted for free, in particular by a private enterprise, has consequences in terms of company law – breach of the “specialty” principle – tax law – customary managerial decisions – and criminal law. Showing the limits of the freedom to subsidize private companies contributes to reveal the civil and tax identity of a neutral act
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Alic, Irina. "Decision Support Systems for Financial Market Surveillance." Doctoral thesis, 2016. http://hdl.handle.net/11858/00-1735-0000-002B-7D04-4.
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Entscheidungsunterstützungssysteme in der Finanzwirtschaft sind nicht nur für die Wis-senschaft, sondern auch für die Praxis von großem Interesse. Um die Finanzmarktüber-wachung zu gewährleisten, sehen sich die Finanzaufsichtsbehörden auf der einen Seite, mit der steigenden Anzahl von onlineverfügbaren Informationen, wie z.B. den Finanz-Blogs und -Nachrichten konfrontiert. Auf der anderen Seite stellen schnell aufkommen-de Trends, wie z.B. die stetig wachsende Menge an online verfügbaren Daten sowie die Entwicklung von Data-Mining-Methoden, Herausforderungen für die Wissenschaft dar. Entscheidungsunterstützungssysteme in der Finanzwirtschaft bieten die Möglichkeit rechtzeitig relevante Informationen für Finanzaufsichtsbehörden und Compliance-Beauftragte von Finanzinstituten zur Verfügung zu stellen. In dieser Arbeit werden IT-Artefakte vorgestellt, welche die Entscheidungsfindung der Finanzmarktüberwachung unterstützen. Darüber hinaus wird eine erklärende Designtheorie vorgestellt, welche die Anforderungen der Regulierungsbehörden und der Compliance-Beauftragten in Finan-zinstituten aufgreift.
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唐國璽. "Indicative decision support system for financial statement analysis." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/76152201001367822862.
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Huang, Chia Hui, and 黃加輝. "Decision Support System of Stocks Investment under Financial Information." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/47887335936019275117.
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碩士國立政治大學
資訊管理研究所
95
This paper adopted multivariate analysis and data mining to choose stock as a member of portfolio with financial indicators. The first, the public companies are divided into three periods according to life cycle by clustering; then, the rules are founded by decision tree and discriminant analysis; and the stocks are chosen as a member of portfolio. The result is that we can get higher return than TSEC weighted non-financial index.
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Lu, Yi-Hui, and 呂怡慧. "A knowledge-based decision support system for managing financial risk of bank." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/35550826836899590348.
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碩士元智大學
會計學系
96
When the financial institutions faced the internationalization and liberalization, governments around the world also gradually relaxes or relieves the limit. Then, the development of economics and markets is encouraged, and the practice barrier has been gradually dissolved. At this competitive moment, many financial institutions exist in the form of financial holding companies, so that the banks’ practices are more diversified and changing. Due to the changing financial environment, the need for new financial instruments and analytical tools for risk management has emerged. Because of the advancement of information technology and the development of financial engineering, many kinds of tools to confirm, quantify and manage risk are created. One tool for risk management is the value-at-risk (VaR). Since the VaR models are easy and exoteric and provided quantitative and objective standards to administrants, it can be accepted in seconds. The calculation of VaR models is complicated so it’s not popular in Taiwanese banks. There are many countries using VaR models. Then, to promote the use of use VaR models is important. Therefore, this study presents a knowledge-based decision support system in helping decision makers choose which internal model is optimal. This system mainly consists of three bases: the first base is model base which cited Jorion (2007) and Financial Supervisory Commission that broached three ordinary internal models- Delta-Normal method, historical simulation method and monte carlo simulation method. The second one is knowledge base which comprised the laws of Basel П and 「The Calculation and form of regulatory capital and risk-weighted assets in bank」. The final one is data base which contained the risk factors of bank’s portfolio. Finally, this paper apply one Taiwanese bank’s portfolio to implement this system.
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Huang, Yu-Wei, and 黃昱瑋. "Applying Genetic Algorithms to Construct the Decision Support System for Financial Planning." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77999560135886858628.
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碩士朝陽科技大學
財務金融系碩士班
100
Chieh－Yow Chiang Lin published a report “ Development of Multiple Objectives Personal Financial Planning Model and Decision Support System－Based on Fuzzy goal Programming”. This research adopts the fuzzy goal programming approach to consider different goals for constructing personal financial planning models to optimize the financial plan. Based on the proposed model, we further develop a novel financial planning decision support system. The following research will show two conclusions that we can input more financial planning objectives in the model and we can set the target weight in the model to get the solutions. The research purposes are above the article. The first is to set a personal financial planning system, using the inquiry method to ask the planners to select the different personal financial planning module under the variant scenarios；Otherwise, adopts other objectives of personal financial planning model to establish the planners’ particular financial planning goals, such as travel, buying a car, and renew the furniture, and then provides the appropriate lending model. When the planners input the planning conditions and then get the financial gap, we must adjust the financial variables to meet the financial planning model. Entering the genetic algorithm for decision support systems, the system will select the variables automatically that the planner can be adjusted, and then the planners input the variables adjustment of lower limit and differentiate the importance of every variable to get the conclusion. We adopt the real-valued genetic algorithm of multi-objective planning method by entering the mathematical programming model of weights to be the adaptation functions. We consider that the financial gaps do not occur as the limit, and then get the solution after we adjust the variables under the minimum sum of the unsatisfied level of the planners. In order to verify the feasibility of this system, we input three cases to test the financial planning system, the functions of each input module decision system and genetic algorithms by using EXCEL VBA development prototype system. The results of the three cases meet with the success and make the significant differences when we input the weight variables.
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Chang, Tsung-Yi, and 張崇毅. "Development of Decision Support System for Integrating Financial Planning and Asset Allocations." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/29195867212486187425.
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碩士國立高雄應用科技大學
金融資訊研究所
96
This research develop a decision support system by Visual Studio .NET for personal financial planning which considering cash flow management and individual plans of insurance, education, housing, retirement, etc. In addition, for optimizing the asset allocation to meet goals of the financial planning, genetic algorithm method is applied to determining the invested weights among various funds. The developed system can be divided into three parts. The first part is designed for individual financial planning. Goal seeking algorithm is used to find the optimal cash-flow preparation. The second part of the system integrates the individual plans to balancing the cash-flow distribution. The third part of the system applies genetic algorithm to solve the mean-variance model initialized by Markowitz for finding the optimized asset allocations to achieve the financial planning goals.
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Young, Pei-Yun, and 楊佩芸. "Decision support system of enterprise''s evaluation-applications of basic financial analysis." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/08621602610918004836.
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碩士靜宜大學
會計學系研究所
91
Use financial statement to evaluate firm’s value is essential for stakeholders and it became a hot topic of finance field recently. From the aspect of education, we need efficient software to facilitate learning. Unfortunately, suitable software is usually unavailable. This research creates a decision support system to assist user (investor, creditor, students, etc.,) in decision-making. It includes most of the fundamental ratio analysis tools in textbook. The system use Visual Basic for Application 6.0 of Excel of Microsoft Office 2002 to build operating system, and apply Excel to analyze and save its results. We use a public company’s annual report from 1996 to 2001 as testing data. From its analytical process and its results, we conclude this system is a helpful tool to evaluate a company’s value. However, the effectiveness of analysis by this system depends on input data’s completeness and correctness.
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Huang, Meng-Huah, and 黃盟樺. "Decision-making with Support Vector Machines in Enterprise and Individual Financial Health Evaluation." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/66496197847967823900.
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碩士國立高雄第一科技大學
資訊管理所
91
In the fast-growing environment and highly competitive industry, whether the executive make their decisions correctly and efficiently is closely related to business success. Financial institutions, mainly benefiting from making loan, have made their efforts to identify potential customers, ranging from individuals to organizations. The process is usually time-consuming and laborious, which leads to experts’ fatigue and misjudgment. Based on this, the thesis is devoted to financial health evaluation in order to facilitate experts and CEOs’ making decision as well as verification. We propose an enterprise financial health evaluation model, implemented in accordance with Support Vector mechanics, from the viewpoint of literature and our CPA’s empirical experience to analyze financial statements of targeting companies. On the other hand, Support Vector Machines is applied to forecasting consumer loan, a binary classification problem: default and non-default. In addition, the proposed wrapper method, GAsvmFS Voting System is capable of enhancing the generalization performance by means of eliminating irrelevant features. A variety of experiments comparing SVMs with BPN and RBFNs enhanced via various feature selection approaches are conducted to find out the applicability of them. In addition, the candidate table generated by GAsvmFS Voting System provides an alternative solution for tackling the feature inconsistency problem between different financial institutions.
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Rong, R. P. "Utilisation of decision support systems in financial institutions : an analysis of methods and trends." Thesis, 2014. http://hdl.handle.net/10210/9342.
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M.Comm. (Business Management)The objectives of this research project were identified as being as follows: • To identify the possible use of Decision Support Systems III financial institutions through a literature study with attention given to: • the relationship of decision theory to Decision Support Systems • the theory of Decision Support Systems • how Decision Support Systems are currently used, and • trends in the use of Decision Support Systems.• To identify the use and awareness of Decision Support Systems in a spectrum of financial institutions in South Africa by interviewing selected individuals from a number of financial institutions. The interviews were necessary due to the lack of specific South African literature. Aspects that were investigated and analysed are: • the current use of Decision Support Systems, • the planned implementation of Decision Support Systems, and • the comparison of international practices with the situation in South Africa. The institutions that were targeted are two of the major banks, a niche bank, an insurance company and a stock-broking company.
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Hsu, Ming-Fu, and 徐銘甫. "Integrating Financial Ratios and Data Envelopment Analysis in Business Financial Failure–Using Rough Set, Support Vector Machine and Decision Tree." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/95166257951878983681.
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碩士中國文化大學
會計研究所
96
Corporate financial failure prediction is of critical importance for decision making of managers , investors and shareholder. In current financial failure prediction models, various financial ratio are usually selected as prediction variables, which implicated that these financial ratio represent the possible cause of financial failure. They always neglect the management operation efficiency. In this study, we use data envelopment analysis(DEA) are employed as a tool to evaluate the input/output efficiency of each corporation. We compare the accuracy of the same prediction model with and without the variable. Experimental results of three main financial prediction models, Rough Set(RS)、Support Vector Machine(SVM)、Decision Tree(DT), all suggest that the DEA is an effective predictor variable.
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Chen, Kuan-Ju, and 陳冠儒. "An Intelligent Decision Support System in Financial Statement Analysis Based on Frame and Ontology Knowledge Representation." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/61324720266286081200.
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碩士國立成功大學
資訊管理研究所
94
In view of the domain in financial and accounting expert system stands for financial statement analysis intelligent decision support system in 1980-mid. Knowledge representation, decision explanation and inference mechanism are used to rule-based approach have the disadvantages of lacking flexibility, self-learning and domain knowledge presenting. Our research ameliorates some issues as follows: 1. In knowledge elicitation, we combine laddering, thinking aloud and verbal protocol analysis to elicit tacit and professional knowledge. 2. To expend frame-based knowledge representation with ontology, we establish relations among knowledge classes and represent constitutive knowledge accurately. 3. To improve system flexibility and self-learning, we introduce fuzzy logic and information retrieval technique that process uncertainty decision and retrieve similar terms in this domain availably. For discussing our research performance, we collect and analyze the financial health data of listed from companies listed in Taiwan Economic Journal Data Bank in 2004 in order to verify consistence between results of system inferences and domain experts’ cognition, furthermore improve intelligent support performance, followed by comparing our research with frame-based financial statement analysis expert system in the quantity of rules and knowledge base framework to ensure enhance system efficiency. In the final step, to reduce system operation, development and maintenance complexity by verifying advantages of inducing fuzzy logic and ontology in our research.
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Mei, Yuh-Cherng, and 梅玉成. "Apply Distributed Neural Network System to Financial Database for Data Mining and Decision Support - a Stock Ranking Example." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/36641802053632496628.
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碩士國立臺灣大學
資訊管理學系研究所
86
Stock selection and timing are the two most important factors that have a determining effect on the return of an investment in the stock market. This study focuses on the former, being aimed at classifying stocks according to the weekly relative earning-rate performance. The approach taken in this study is characterized by the use of two neuralnetwork modules, based on the back-propagation and LVQ respectively, in a distributed network computing environment. Eighty-four indexes,including both technical and fundamental, are used along with a pruning technique to single out the most important indexes for each business sector. All but one business sectors covering more than three hundred and sixty stocks listed in the Taiwan stock market are considered. The system is trained and tested with the weekly technical and quarterly fundamental data covering the period of 1987 to 1995. The performance of the system is evaluated with the data of 1996. The preliminary result obtained is encouraging, showing a 22% gain against the 15% of the market.
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"The development of creative and innovative thinking and problem-solving skills in a financial services organisation." Thesis, 2012. http://hdl.handle.net/10210/5002.
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M.Comm.Globalization initiates rapid change and innovation that is: “… no longer an option, but it has become a business imperative” (Grulke, 2002, p. 18). Innovative organizations have developed the ability to satisfy both the shareholders’ demand for wealth (Hamel, 2000) and the customers’ demand for more creative and innovative products that facilitate ease of use (Kelley, 2001) while at the same time ensuring business sustainability (Skarzynski & Gibson, 2008). The development of creative and innovative thinking and problem-solving skills are crucial for the survival of organisations in the 21st century. Creative problem-solving training was generally found to be the most effective when organizations wanted to equip their employees with creative and innovative thinking and problem-solving skills. A specific financial services organisation in South Africa realised that they had to join the innovation revolution in order to remain commercially competitive in the twentyfirst century. With retailers and other competitors such as the telecommunication role players entering the traditional financial services domain, the organisation recognised that they required a novel approach to conduct their business. The highly regulated and to some extent conformist environment of the financial services organization constitute the sphere within which the research problem is situated. The organisation commissioned the researcher to design a Creativity and Innovation Workshop with the intent to improve the creative and innovative thinking and problem-solving skills of their employees. The evaluation question that the study purports to address therefore is whether employees in a corporate context such as a financial services organisation can develop appropriate creative and innovative thinking and problemsolving skills through an intervention such as a workshop and can a benefit for the business unit and organisation be identified. The unit of analysis is a niche business unit in a South African financial services organization. The sample used in this study comprises of managers (employees) and senior or executive management of those employees who attended the Creativity and Innovation Workshop.
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Wang, Jun-Zhong, and 王俊中. "The Construction of Decision Support Systems of Sales and Operations Planning with the Integration of Material and Financial Flows." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/14633645516451270690.
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博士國立中央大學
企業管理研究所
99
Sales and operations planning (S&OP) focus on balancing between supply and demand in a company. It is utilized to ensure the alignment of plans supporting the business strategic goal. To compete production globally and utilizing resources spread several continents, many companies pay special attention to supply chain management. The planning scope can be characterized by three types of flows: The forward material flow that integrates the functions of procurement, production, distribution and sales to satisfy the end customer demands, and the backward information flow that allows each member on the chain to effectively acquire and share data from downstream members. The last type is financial flow. The financial flows operations have many impacts on material flows. When a company has to make capacity allocation between two customer demands, the fact of selecting one has an impact on material flow because payables and receivables frequently influences the inbound and outbound activities. The aim of our research is to fill in the gap of S&OP in financial planning by presenting a decision model combining material flows and financial flows. The model integrates payment terms, processing times, costs, and prices to make a corporate plan should be executed to optimize business profits subject to budget and capacity. The paper proposes a decision support tool by integrating data model of data warehouse and mathematical model for optimization of S&OP in a company supply chain. To explore the applicability of the present study, a numerical example is considered to determine the sales and operations planning for the decision variables and profit of the company.
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LI, Jung-Bin, and 李鍾斌. "Implementation of Group-Learning-Oriented Knowledge Reinforced Intelligent Financial Decision Support System—an Example of Knowledge Extraction on TaiEX." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/74259562675857696085.
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博士國立交通大學
資訊管理研究所
94
Artificial intelligence has been applied in numerous studies to predict stock trends after years of development. The fluctuating and chaotic nature of the stock market has long been a topic of interest for investors and financial researchers. As most learning models form the past studies were based on trial and error, they produced unsatisfactory performances in terms of efficiency and accuracy, or could only be applied in a closed form environment. Since the power of computers has been improved tremendously in recent years, the learning model of artificial intelligence should also be re-examined to improve decision quality. This study built an intelligent group learning model based on the group learning concept in human behavior in traditional learning theories. Cooperative learning is widely defined as the process through which a group of individuals interact to achieve their goal. In the fluctuating stock market, investors often have various decision making approaches. This work integrates eXtended Classifier System (XCS) and neural network modules incorporating features such as dynamic learning and group decision making. An empirical study is conducted by comparing the profitability of the proposed system with that of investment strategies based on simple rules with single technical indices, individual learning XCS, buy and hold, and six-year term deposits based on the Taiwan Index. The proposed system demonstrates superior performance in terms of accuracy and the rate of cumulative return.
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Costa, João Filipe Marques. "Data driven decision support systems as a critical success factor for IT-Governance: an application in the financial sector." Master's thesis, 2009. http://hdl.handle.net/10071/2876.
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IT-Governance has a major impact not only on IT management but also and foremost in the Enterprises performance and control. Business uses IT agility, flexibility and innovation to pursue its objectives and to sustain its strategy. However being it more critical to the business, compliance forces IT on the opposite way of predictability, stability and regulations. Adding the current economical environment and the fact that most of the times IT departments are considered cost centres, IT-Governance decisions become more important and critical. Current IT-Governance research and practise is mainly based on management techniques and principles, leaving a gap for the contribution of information systems to IT-Governance enhancement.
This research intends to provide an answer to IT-Governance requirements using Data Driven Decision Support Systems based on dimensional models. This seems a key factor to improve the IT-Governance decision making process. To address this research opportunity we have considered IT-Governance research (Peter Weill), best practises (ITIL), Body of Knowledge (PMBOK) and frameworks (COBIT). Key IT-Governance processes (Change Management, Incident Management, Project Development and Service Desk Management) were studied and key process stakeholders were interviewed. Based on the facts gathered, dimensional models (data marts) were modelled and developed to answer to key improvement requirements on each IT-Governance process. A Unified Dimensional Model (IT-Governance Data warehouse) was materialized.
To assess the Unified Dimensional Model, the model was applied in a bank in real working conditions. The resulting model implementation was them assessed against Peter Weill‘s Governance IT Principles.Assessment results revealed that the model satisfies all the IT-Governance Principles. The research project enables to conclude that the success of IT-Governance implementation may be fostered by Data Driven Decision Support Systems implemented using Unified Dimensional Model concepts and based on best practises, frameworks and body of knowledge that enable process oriented, data driven decision support.
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Houng, Ying-Hsiu, and 洪瀅琇. "A Financial Risk Monitoring Model of Inpatient Services in the PPS/DRGs Reimbursement System — Application of a Decision Support System." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/30730477731569019650.
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碩士長榮大學
醫務管理學研究所
94
Facing the impending DRG payment system, hospitals must try to control medical expenses to reduce financial risks, and make sure services are provided in a cost-effective way. For each specific DRG, the differences of medical expenses are influenced mainly by doctors'' medical behaviors. However, doctors usually need to make medical decisions within a short period of time. Therefore, this study aimed to develop a decision support system to help monitor inpatient services'' financial risks under the DRG payment system. It''s expected that not only may the decision support system help quantify probable financial risk of each DRG service quickly and precisely, but also will propose appropriate approaches to reducing financial risk through identification of problematic expense items. This study developed the decision support system of its own, which used Visual Basic 6.0 as the front-end system developing tool and Microsoft Access 2003 as the database management system under Windows XP. The financial risk assessment mechanism uses claims data as modeling base of a regional teaching hospital''s inpatient services between 2002 January and 2004 July (37,031 cases). Based on the Bureau of National Health Insurance''s second version DRG coding algorithms, the system converses ICD-9 codes into DRGs and computes corresponding reimbursement fees. Then, it computes the difference (ΔR) between actual medical expense (R'') and DRG reimbursement (R), and calculates the ratio of the difference to the DRG reimbursement (ΔR/R), which serves as the comparison basis among doctors and between any doctor of interest and the benchmarker. Briefly, when ΔR is positive, it means the service provided generates profits; otherwise, it incurs a loss. The proposed decision support system is expected to help doctors better understand what the financial risk might be for any specific DRG service. It provides doctors with financial risk indicators and corresponding expense items based on historical data to serve as reference for potential expense control. After admitting a patient, the doctor proceeds query analysis by inputting a DRG code and his/her doctor ID code, and then the system will generate relevant information such as hospital-wide all-DRGs inpatient financial risk, and financial risks for specific DRG, or specific doctor of concern and his/her benchmarkers (99th percentile, 75th percentile, and 50th percentile). Relevant suggestions of potential expense control are provided. The developed system is expected to improve the concept of financial risks for health care providers. It is also expected to reinforce the expense control mechanism through the direct participation of health care team members in financial risks monitoring activities.
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Johansson, Anders. "Money talks while volume and value should run the show : An evaluation of financial parameters for decision making duringmanufacturing system acquisition." Licentiate thesis, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-10696.
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Market economic values have for the last decades been given an increasing role with the establishment of financial institutes and global organisations with a capitalistic focus as a consequence. As a counter reaction, the concept of sustainable development has emerged complementing the economic focus with environmental and social aspects. However, there are still challenges on how to make balanced decisions based on all three view points and consequently the decision makers still primarily reside to the established tangible financial data. Within the industrial setting there is no difference. The manufacturing system design is based on multiple criteria and requirements, but commonly the final investment decision is primarily based on what can be financially justified. Longterm solutions probably lies in combining the tangible economy with the less tangible soft values that cannot be valued in monetary means. Therefore, to find this sweet spot, the purpose of this research is to in-depth investigate the world of economy, but from an engineers' point of view. A financial analysis is done to understand the economical components and how these are related to the manufacturing system. Furthermore, to connect cost with contributed value of the manufacturing system, a holistic business value chain analysis is done to ensure that less tangible aspects can be understood and utilised. The result of this research, highlights for example that sales volume has a larger impact on the manufacturing profitability, than that of the initial investment cost. Therefore, manufacturing systems should also be evaluated on the bases of how well it can meet the volatility in market demands. Another result presented is a portfolio of new graphical representation used as a support tool for investment decisions. Furthermore, to be able to invest in manufacturing systems that contribute to a more competitive company, the wider business value with manufacturing is discussed.
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Eickhoff, Matthias. "The Information Value of Unstructured Analyst Opinions." Doctoral thesis, 2017. http://hdl.handle.net/11858/00-1735-0000-0023-3EA0-5.
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Yeh, Chun-Hao, and 葉君豪. "A Preliminary Investigation on Project Financing Evaluation and Decision-Support Models." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/42374139993599060358.
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碩士國立交通大學
土木工程系
91
Project finance is one of the banking services. It combines credit granting and syndicated loan. In the government budget shortage age, private participant in infrastructure (PPI) project has become the trend, and project finance plays the biggest role in it. However, how to evaluate project and the process of dealing with the application of project finance is still unsystematic in Taiwan. Staffs work in bank fellow the procedures of corporate banking and the experiences of the elder officers. This research analyses banks’ project financing experiences, and overviews their working processes and financing decisions making by In-Depth Interviewing ten experienced banks at project finance. Moreover, the research uses Analytic Hierarchy Process (AHP) to find out the components of the banks’ assessment. Finally, the research brings up the comparisons of the weights of components granting between different classified banks by AHP questionary. In addition, the research uses mathematical programming to build preliminary bank lending condition assessment model. This research takes Taiwan North-South High-Speed Railway Project (THR) for example to simulate the bank’s optimal profit in the prerequisite condition that risk analysis is acceptable. The preliminary model not only provides suggestions for bank, but makes financing decisions much more reasonably and efficiently. Moreover, the research tries to open the window for further researches on project finance and decision support system (DSS) on project finance.
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Antunes, José Manuel Pereira. "Business intelligence no suporte às autarquias locais e à sua gestão orçamental." Master's thesis, 2015. http://hdl.handle.net/1822/40261.
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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de InformaçãoAtualmente, a gestão da Administração Pública é de uma complexidade elevada. Desde a diversificação de processos interagidos com os cidadãos, com as empresas e com outras entidades da Administração Pública, até à própria gestão interna dos organismos. A utilização de sistemas de Business Intelligence pelos organismos do Governo Português, para lidar com a complexidade de gestão, tem crescido significativamente. Como em qualquer outra entidade, o ambiente organizacional das Autarquias Locais está em constante modificação, o que leva a que estas tenham que ser ágeis e tomem decisões complexas de forma menos intuitiva, mais fundamentada na informação e no momento. Desta forma, os sistemas de Business Intelligence poderão ter um papel fundamental nas Autarquias Locais. Na presente dissertação é dada ênfase ao desenvolvimento de um sistema de Business Intelligence para suporte à Gestão Orçamental de uma Autarquia Local e ao estado atual destas soluções. Neste âmbito, foi realizada a revisão de literatura dos vários conceitos e tecnologias necessárias para o seu desenvolvimento. Abordaram-se os conceitos transversais ao Business Intelligence, à Gestão Orçamental das Autarquias Locais, às tecnologias e às implementações destas soluções nas referidas entidades públicas. Com base nos resultados obtidos da revisão de literatura e das necessidades da Autarquia Local designada, Câmara Municipal de Braga, foi desenvolvido um sistema de Business Intelligence segundo a metodologia Kimball, para ajudar a simplificar e orientar todo o processo de construção. Os resultados obtidos na dissertação consistem numa análise do contributo de soluções Business Intelligence na Gestão Orçamental das Autarquias Locais, o ponto de situação destas soluções no Governo Português, bem como os requisitos necessários para o desenvolvimento de um sistema funcional de Business Intelligence numa Autarquia Local através de uma aplicação prática.
Nowadays, the management of the Public Administration is of an extreme complexity. Since the diversification of the processes interacting with citizens, with companies and with other entities on the public administration, until its own internal management of stakeholders. In order to deal with this increasing management complexity, the use of Business Intelligence systems by the Portuguese Government has significantly grown. As in any other entity, the organizational environment of local government is constantly changing. This leads the need to be more agile and take complex decisions in a less intuitive way, basing actions on information. Thus, Business Intelligence systems may play a fundamental role in the local government. This project gives emphasis to the development of a Business Intelligence system which supports the financial management of the local government. In this context, was performed a literature review of several concepts and required technologies for its development. Therefore, this document addresses the crosscutting concepts of Business Intelligence systems, the financial management of local government, the technology and implementation of these solutions in these public entities. Considering the results from the literature review and the needs of the designated local authority, Braga’s City Council, it has been developed a Business Intelligence system according to Kimball’s methodology so as to simplify and guide all the construction process. The results of the thesis consists in an analysis of the contribution of Business Intelligence solutions in the Local Authorities Budget Management, the status of these solutions in the Portuguese government, as well as the needed requirements for the development of a functional system of Business Intelligence in a Local Authority through a practical application.
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Palma, Dos Reis António. "Collaborative decision-making supported by a modeling environment: a financial example." Doctoral thesis, 1996. http://hdl.handle.net/10400.5/12457.
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Fernandes, Hugo Emanuel Mesquita. "Desenvolvimento de um modelo idiossincrático não-paramétrico de apoio ao cálculo de prémios de risco na contratação de seguros de saúde." Doctoral thesis, 2019. http://hdl.handle.net/10071/19758.
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Os modelos de cálculo de risco em seguros de saúde são ferramentas essenciais no desenvolvimento da atividade seguradora, pois servem para que as seguradoras consigam aferir, com antecedência, a potencial sinistralidade do risco, atendendo ao princípio do ciclo inverso da produção dos seguros. Este processo de avaliação é efetuado pelas seguradoras de diferentes formas, limitando os princípios de transparência, equidade e justiça no apuramento do risco, sendo um processo tendencialmente pouco objetivo e ambíguo. Recorrendo à combinação de técnicas de mapeamento cognitivo com a abordagem Measuring Attractiveness by a Categorical Based Evaluation Technique (MACBETH), este estudo visa tornar os processos de cálculo dos prémios de risco em seguros de saúde mais informados e transparentes, sendo o seu principal objetivo a criação de um modelo idiossincrático de orientação processual que permita apoiar a tomada de decisão no cálculo do nível de risco da pessoa segurada e o respetivo prémio de seguro. Os resultados da aplicação do sistema desenvolvido em contexto real, assim com as suas vantagens e limitações, são também alvo de análise e discussão.Health insurance risk analysis is crucial to the development of the insurance activity, allowing insurance companies to anticipate potential losses in this activity’s inverted production lifecycle. This evaluation process is, however, carried out in different ways, limiting the principles of transparency, fairness and justice in the calculation of risk-rewards. By integrating cognitive mapping and the measuring attractiveness by categorical based evaluation technique (MACBETH), this study sought to create a non-parametric idiosyncratic decision support system for health insurance risk analysis, which allows for greater transparency in the calculation of health insurance risk-rewards. The results of a real-world application of the system developed in this study, as well as its advantages and limitations, are also analyzed and discussed.
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Silva, Carlos Tiago Azevedo da. "Desenvolvimento e implementação de um modelo de apoio à seleção de modalidades de financiamento para um dado investimento." Master's thesis, 2015. http://hdl.handle.net/1822/37445.
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Dissertação de mestrado em Engenharia de SistemasO aumento da complexidade das decisões financeiras, em geral, e da seleção de uma modalidade de financiamento, em particular, tem sido uma constante ao longo dos últimos anos. Os modelos baseados apenas na Teoria Financeira apresentam limitações no que diz respeito a conseguir uma representação rigorosa de todas as preferências de quem toma a decisão sobre a melhor alternativa de financiamento, devido à dificuldade em representar tanto critérios objetivos como subjetivos. Neste sentido, revela-se cada vez mais necessário integrar no processo de tomada de decisão os mais variados critérios, alguns dos quais podendo ser até conflituosos. A metodologia da Análise de Decisão Multicritério (MCDA - Multiple Criteria Decision Aid), devido à sua natureza multidimensional, fornece aos gestores financeiros ou analistas uma ampla gama de métodos capazes de suportar os problemas financeiros dos tempos modernos. O desenvolvimento e implementação de um modelo capaz de resolver problemas de seleção de uma modalidade de financiamento revela-se bastante útil pois facilita o processo de tomada de decisão nestes casos. O modelo desenvolvido na presente dissertação permite que o gestor financeiro ou analista tenha as suas opiniões, ou preferências pessoais, modeladas no sistema. O método MCDA utilizado para a ordenação das alternativas de financiamento é uma variante do MAUT (Multi-Attribute Utility Theory). Para ilustrar o funcionamento e utilidade do modelo desenvolvido são apresentados dois exemplos hipotéticos, escolhidos para melhor compreensão do largo espectro de ação da ferramenta desenvolvida. O primeiro é baseado no caso de uma pequena empresa que devido à sua atividade sazonal enfrenta problemas pontuais de tesouraria e como tal está interessada num financiamento focado para a sua gestão corrente. O segundo exemplo reflete a situação de uma empresa da indústria do calçado com a necessidade de se modernizar para se manter competitiva, como tal procura um financiamento de longo prazo para conseguir suportar os custos associados ao investimento nesse processo de modernização. A nível de resultados é de salientar a facilidade e flexibilidade que fica ao dispor de quem toma a decisão, permitindo uma alteração das suas preferências e rapidamente ter acesso a um novo conjunto de resultados. Uma limitação a referir é a disparidade com que as entidades financeiras disponibilizam a informação sobre os financiamentos que oferecem. Este fato obrigou a um esforço extra para uniformizar essa informação.
The increasing complexity of financial decisions, in general, and the selection of a type of financing, in particular, is a constant over the past years. The models only based on financial theory have limitations with regard to achieving an accurate representation of all preferences of the decision maker, an accurate representation of both objective criteria and subjective criteria. It is increasingly necessary to integrate in the decision-making process a wide variety of criteria, many of them conflicting. The methodology of Multiple Criteria Decision Aid (MCDA), because of its multidimensional nature, provides financial managers or analysts a wide range of methods to support the financial problems of modern times. The development and implementation of a model to solve the problem of the most adequate financing option reveals very useful and would facilitate the decision-making process in these cases. The model developed in this dissertation allows the financial manager or analyst to ensure that their opinions, or personal preferences, are modeled on the system. The MCDA method used for the ranking of the financing alternatives is a variant of MAUT (Multi-Attribute Utility Theory). To illustrate the functioning and utility of the developed model, two hypothetical examples were analyzed, chosen for a better understanding of the broad spectrum of action of the developed tool. The first example is based on the case of a small firm and that, due to its seasonal activity, faces specific cash flow problems and, therefore, the firm is interested in funding in order to smooth those cash flows. The second example reflects the situation of a footwear company with the need to modernize to remain competitive, and therefore is looking for a long-term financing to be able to support the costs of that modernization investment. In the results, it is important to emphasize the ease and flexibility that is available to the decision maker, allowing a change in their preferences and quickly gain access to a new set of results. One limitation to note is the disparity of the information that financial institutions provide on the financing they offer. This fact forced an extra effort to standardize this information.