Navegando por Autor "NASCIMENTO, Alessandra Souza"

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Diagnóstico de Rentabilidade Empresarial: uma análise fuzzy com dados dos indicadores da margem operacional da DRE
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) NASCIMENTO, Alessandra Souza; SANTOS, Eliton Smith dos; ALMEIDA, Luiz Fernando Correia de
This dissertation develops and validates a Mamdani fuzzy inference model to diagnose business profitability based on the operating margin from the 2024 Income Statement of TecnoAmazon Ltda. Four input variables (General and Administrative Expenses, Tax Expenses, Financial Expenses, and Financial Revenue) were fuzzified into Low, Medium, and High using trapezoidal membership functions calibrated on historical quartiles. An 81-rule IF–THEN base, built using the Wang-Mendel method and validated by experts, fed the Mamdani core. Centroid defuzzification generated crisp scores in the 0–30 range. The model achieved a mean absolute error below 8% compared to accounting ROE and a Kendall’s W of 0.85 with analysts’ internal rankings, confirming that fuzzy logic captures performance nuances overlooked by crisp metrics. Limitations include single-year scope, subjective parameter tuning, and lack of macroeconomic variables. Future work should expand historical data, test type-2 fuzzy sets, and integrate ESG indicators
Diagnóstico Difuso da Rentabilidade Empresarial: Modelo Mamdani Aplicado às Margens Bruta e Operacional
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) NASCIMENTO, Alessandra Souza; NASCIMENTO, Manoel Henrique Reis; ALMEIDA, Luiz Fernando Correia de; SANTOS, Eliton Smith dos
This article proposes and validates a Mamdani fuzzy-inference model to diagnose corporate profitability for Coelmatic Indústria de Componentes Eletrônicos Ltda., using 2024 income-statement data. Four input variables—General and Administrative Expenses (DGA), Tax Debt Ratio (DT), Financial Debt Ratio (DF) and Financial Return (RF)—were fuzzified into Low, Medium and High through trapezoidal membership functions calibrated on historical quartiles. An 81-rule IF–THEN base, generated by the Wang-Mendel algorithm and refined by domain experts, feeds the Mamdani core; centroid defuzzification yields the crisp score CompLucroO on a 0–30 scale. The model achieved a mean absolute error below 8 % against accounting ROE and a Kendall’s W of 0.85 versus analysts’ rankings, supporting the hypothesis that fuzzy logic captures performance nuances overlooked by crisp metrics. Limitations include single-year scope, subjective parameter tuning and exclusion of macroeconomic factors. Future work should extend the time series, explore type-2 or neuro-fuzzy systems, and incorporate ESG indicators.
Diagnóstico Difuso da Rentabilidade Empresarial: Modelo Mamdani Aplicado às Margens Bruta e Operacional
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) NASCIMENTO, Alessandra Souza; ALMEIDA, Luiz Fernando Correia de; NASCIMENTO, Manoel Henrique Reis; SANTOS, Eliton Smith dos
Certificate issued by the Brazilian National Institute of Industrial Property (INPI) for the registration of the computer program Fuzzy Diagnosis of Business Profitability: Mamdani Model Applied to Gross and Operating Margins. Developed in Python, the software applies Mamdani-type fuzzy logic to diagnose accounting margins, supporting decision-making in financial and management analysis. The registration, granted to ITEGAM and the authors, ensures legal protection for 50 years under Law No. 9.609/1998, securing intellectual property and exploitation rights.