An accounting expert sustem for break-even analysis using database management and artificial intelligence techniques



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Texas Tech University


Management accountants are constantly involved with making knowledgeable decisions. Knowledgeable decisions are those decisions made after supporting data has been analyzed. Accounting expert systems can assist management accountants to make knowledgeable decisions. In making some operating decisions, management accountants use break-even analysis as a basis.

Database management systems can aid the expert system by acting as a server to the expert system. The database management system, which holds a large amount of data, can serve the expert system, which contains more relations but a small amount of knowledge. The system developed will assist the management accountant in making decisions that are based on break-even analysis.