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Künstliche Neuronale Netze in der Bilanzanalyse

Künstliche Neuronale Netze in der Bilanzanalyse

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bremen, Veranstaltung: Bilanzanalyse, 14 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Im Jahr 2004 erreichte die Zahl der Unternehmensinsolvenzen mit 39.600 Fällen einen neuen Höchststand. Zwar wurde der negative Trend im Jahr 2005 mit 37.900 angemeldeten Unternehmensinsolvenzen nicht fortgesetzt, doch stellt sich vor dem Hintergrund der hohen Unternehmenskrisen für Anteileigner, Kapitalgeber und Abschlussprüfer die Frage, wie solche negativen Entwicklungen bereits frühzeitig anhand von Jahresabschlussinformationen erkannt werden können. Herkömmliche Verfahren der Bilanzanalyse auf der Basis klassischer Kennzahlenbildung oder statistischer Verfahren zur Prognose ökonomischer Unternehmensentwicklungen bieten angesichts der hochdimensionalen nichtlinearen Problemstellungen oft nur eine eher befriedigende Lösung. Vor diesem Hintergrund erhalten moderne Verfahren aus dem Forschungsgebiet der künstlichen Intelligenz auf der Basis Künstlicher Neuronaler Netze (KNN) seit den neunziger Jahren Einzug in die betriebswirtschaftliche Forschung und Praxis. Sie zeichnen sich durch intelligente Verfahren der Problemlösung aus und sind auch bei nichtlinearen komplexen Problemstrukturen einsetzbar. Insbesondere die Fähigkeit Unternehmenskrisen frühzeitig zu identifizieren macht sie nicht nur für Kreditwürdigkeitsprüfer zum wichtigen Instrument der Analyse und Bewertung. Nachfolgend wird der Einsatz von KNN in der Bilanzanalyse zur Früherkennung von Unternehmenskrisen diskutiert. Im Zentrum der Diskussion steht dabei die häufig in der Fachliteratur vertretene Meinung, dass KNN die prognostischen Fähigkeiten angestammter Verfahren übertreffen. Hierzu wird zunächst das Verfahren der klassischen Bilanzanalyse und das mathematisch-statistische Verfahren der Multivariaten Diskriminanzanalyse vorgestellt. Der sich aus den zentralen Kritikpunkten der Verfahre


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Product Details
  • ISBN-13: 9783640247578
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640247574
  • Publisher Date: 20 Jan 2009
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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