المستخلص: |
The purpose of this research is to use neural networks as a model of forecasting during the process of preparing planning budgets, and providing this model with, high resolution in forecasting ,The most important types of neural networks is back Propagation networks and their own learning algorithms, and applications used in the areas of accounting, applied aspects. The researcher applied the neural networking method to Memphis Co. for pharmaceuticals and chemical industries and the data used are quarterly data in the form of time - series from 2000 until 2010, the required data has been collected through the published financial statements of the company. The results obtained by applying neural network model show what are the micro precisions and realism in a future prediction values for sales revenue, that the decision maker requires when preparing the planning budget. Research also highlights the ability of neural networks to tabe into account the different aspects of reality while making forecasting continuous with access to timely and accurate results.
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