APPLYING THE MACHINE LEARNING METHOD IN PREDICTING BUSINESS WINNERS VS. LOSERS THROUGH FINANCIAL REPORTS

Slobodan Stanojević; Nenad Đorđević; Dejan Volf

doi:10.5937/

Autori

Slobodan Stanojević Visoka škola modernog biznisa, Beograd Author
Nenad Đorđević SO Đorđević, TC Medaković, Beograd Author
Dejan Volf Univerzitet Privredna akademija, Novi Sad Author

DOI:

https://doi.org/10.5937/

Ključne reči:

finansijski izveštaji, poslovanje, mašinsko učenje, stablo odlučivanja, selekcija atributa

Apstrakt

Predikcija poslovanja privrede Srbije je od velike važnosti za investicione aktivnosti, koje su generator rasta i razvoja ekonomije jedne zemlje. Zvanično obelodanjeni podaci o rezultatima poslovanja privrede Srbije su potrebna i dovoljna osnova za sušastvenu analizu finansijskih izveštaja u domenu predikcije, kao i detektovanja potencijalnih gubitaša versus dobitaša u privredi. U prilogu je izvršena analiza ključnih salda računa bilansa uspeha, koji prediktivno detektuju privredna društva na gubitaše ili dobitaše, primenom vetačke inteligencije tj. mašinskog učenja (Data Mininga). Kvantitativna analiza putem mašinskog učenja se odnosi na bilanse uspeha i stanja, preciznije respektivnih salda računa bilansa uspeha na reprezentativnom uzorku od oko 600 privrednih društava, koja su podvrgnuta analizi sa singnifikantnim rezultatima apsolutne tačnosti.

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