Methods of Analyzing Companies’ Performance in Accounting using Expert Systems

The company’s performance reflects its capacity of generating future cash-flows, by using existent resources, and the efficiency level in using new resources.The capacity of generating future cash-flows assumes that the company would have to book revenues of its activity, and the use of the existent resources needs a detailed overview of the expenses of the period. The revenues and expenses are elements strictly tied to the evaluation process of the company’s performance. This paper seeks to emphasize the efficiency level in using resources dependent on the profit (when the revenues are higher than the expenses), or on the loss (when the expenses are higher than the revenues), their first-step evaluation in the accounting process, so that the next step would evaluate them through a professional specific processing system, in order to lay out the economic result by efficiently binding the two methods.The current paper will analyze only the recognition and evaluation of companies’ revenues, with the help of the two criteria, when the revenues are higher than the expenses and therefore one will carry out an evaluation and analysis of the company’s performance in this particular field