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The industrial sector of Cuenca represents an icon of development and progress of this city. The problem of studying this sector is that it calculates traditional financial ratios exposed to volatile contexts with high uncertainty. The aim of this research is to estimate financial ratios with fuzzy logic approach in industrial companies of Cuenca city, Ecuador, due to the great importance of estimating these ratios to determine the financial health of these organizations. The research is descriptive, with a quantitative approach, using the development of expert and counter-expertise techniques, applying a form of calculation through Triangular Fuzzy Numbers (TFNs), and confidence intervals, instruments of fuzzy logic. The results obtained at 80% and 90% of the degree of presumption, are equivalent to the bands [1,488, 1,506] and [1,494, 1,503] respectively, corresponding to the liquid ratio; in a similar way the other working capital ratios are presented in the study. This new estimate will allow directors and managers to make more accurate decisions for the benefit of their companies, overcoming traditional barriers to be framed in the objectivity and reality of the current market.

Uno de los problemas más graves que atraviesan las microempresas y empresas en nuestro país, es el referido al problema de los impagos en gestión de tesorería. Este artículo aborda las distintas acciones encaminadas al recobro de un impago mediante la utilización de teoría del expertizaje para alimentar una matriz de efectos olvidados que permita tomar decisiones  y sirva como  instrumento de diseño para representar la política de gestión de cada empresa en las distintas acciones a tomar, es el caso de estudio de los artesanos de calzado del cantón Gualaceo Provincial del Azuay, donde no existe una política adecuada de gestión empresarial para el recobro de impagos por parte de clientes de sus productos. Se indicará paso a paso un grafo representativo de estas políticas a ejecutar en los pagos atrasados por parte de clientes u otras organizaciones con la empresa de calzado, justificando cada arco mediante el uso del análisis de redes neuronales. Una vez conocido la existencia de los impagos se aplica el expertizaje para construir la matriz de convolución que permite descubrir las acciones que han sido olvidadas y que deberá atacar la gerencia para poder tener éxito en la recuperación de los recobros no procesados.Palabras clave: Calzado, expertizaje, impagos, lógica difusa, redes neuronales.  ABSTRACTOne of the most serious problems that the micro companies and companies cross in our country, is recounted to the problem of the non-payments in financiering. This article tackles the different actions directed to the recovery of a non-payment by means of the use of theory of the expertizaje to feed a counterfoil of forgotten effects that allows to take decisions and serves like design instrument to represent the politics of management of every company in the different actions to take, it is the case of study of the craftsmen of footwear of the canton Gualaceo Provincial of the Azuay, where a suitable politics of managerial management does not exist for the non-payments recovery on the part of clients of its products. A graph representative of this politics will be indicated step by step to execute in the payments slowed down on the part of clients or other organizations with the company of footwear, justifying every arch by means of the use of the neural network analysis. Once known the existence of the non-payments applies the expertizaje to itself to construct the counterfoil of convolución that allows to discover the actions that have been forgotten and that the management will have to attack to be able to be successful in the recovery of the not processed recoveries.Keywords: Footwear, expertizaje, non-payments, diffuse logic, neural networks.

El presente artículo hace referencia a la implementación de una nueva técnica de análisis y estructuración en la construcción del presupuesto empresarial, denominada “Presupuesto Base Cero” (PBC), en una empresa de calzado en el cantón Gualaceo Provincia del Azuay-Ecuador. El objetivo de la investigación se basa en construir un presupuesto que permita capturar la dinámica económica de la empresa, optimizando los costos para lograr alcanzar las metas en el mediano y largo plazo. La metodología utilizada, consistió en la aplicación de herramientas de avanzada de la lógica difusa, utilizando números borrosos trapezoidales (NBTr), permitiendo capturar los verdaderos niveles presupuestarios que necesitará la empresa para hacer predicciones y poder lograr los objetivos que persigue la institución. Como resultado de esta investigación, se logra determinar los niveles óptimos de presupuesto que puede alcanzar la empresa de calzado dado una estructura estimada de ingresos, que permita a la alta gerencia direccionar variables y tomar las mejores decisiones posibles frente a la realidad actual.AbstractThis article refers to the implementation of a new technique of analysis and structuring in the construction of the business budget, called "Base Zero Budget" (PBC), in a footwear company in the Gualaceo canton, Province of Azuay-Ecuador. The objective of the research is based on building a budget that allows capturing the economic dynamics of the company, optimizing the costs to achieve the goals, which the company achieves in the medium and long term.The methodology used consisted of the application of advanced tools of fuzzy logic, using trapezoidal fuzzy numbers (NBTr), allowing to capture the true budget levels required by the company to make predictions and achieve the objectives pursued by the institution. As a result of this research, it is possible to determine the optimal budget levels that this footwear company can achieve given an estimated revenue structure, which allows top management to address variables and make the best possible decisions in the face of current reality.