فعالية استخدام المنطق الضبابي للتنبؤ بالتعثر المالي لمؤسسات أشغال البناء في ولاية أدرار خلال الفترة (2014-2018)‎

الملخص EN

The objective of this study is to identify the effectiveness of the use of fuzzy logic in predicting the financial failure of Algerian companies.

We propose the construction of a fuzzy forecasting model based on 3 financial ratios of strong correlation with the financial state of the company (failing, healthy).

These ratios were extracted from the financial statements of 15 small and medium-sized companies belonging to the ETB Building Sector Company for the Wilaya of Adrar, including 7 companies in financial difficulty and the others were healthy during the period (2014-2018).

The study results indicated the quality of the classification of the proposed model for the institutions under study by 93.

33%.