Abstract

MALLO, Paulino E. et al. Estados contables proyectados con metodologías difusas. Escr. Contab. Adm. [online]. 2011, vol.2, n.2, pp. 5-32. ISSN 1853-2055.

Prospective Financial Statements are the result of the budgeting process of a company. As happens with all types of prospective information, the hypothesis and premises adopted by the people involved in the budgeting process have a crucial importance to make the required estimations. This activity has a high inherent uncertainty, so fuzzy numbers make a useful contribution as a tool for uncertainty treatment, and variables are quantified considering the vagueness of their nature. In this paper we review the budgeting process, which ends when Prospective Financial Statements are obtained, and we focus on the application of fuzzy numbers throughout the process, showing application cases and making conclusions.

Keywords : Prospective financial statements; Fuzzy numbers; Budget; Uncertainty.