UBMLRSS-cognitive financial information systems

Abstract

Intelligent information management systems that analyse management processes and support strategic decision taking will be discussed based on the example of cognitive data management systems. This group of information management systems is about taking strategic decisions at enterprises by semantically analysing selected groups of economic and financial ratios. This publication will discuss systems classed as UBMLRSS (Understanding Based Management Liquidity Ratios Support Systems)-cognitive systems for analysing enterprise liquidity ratios which will reason about the resources and the solvency of the working capital of the company as well as about its current operations based on a semantic analysis of a set of selected ratios. UBMLRSS systems represent one of four classes of Cognitive Financial Analysis Information Systems. © 2013 Springer Science+Business Media Dordrecht.