Classification Method of Management State of Companies Employing Simple Data

Abstract

A financial statement is a financial report that companies submit to the Ministry of Finance. The bankruptcy analysis that is one of the analysis for managements is very important. It is, however, very difficult for a user without knowledge to adopt indexes for a good analysis because financial statement includes many indexes. Furthermore, such user may not understand an analysis result. In this paper, we develop a financial-analysis tool in which indexes are automatically adopted and analysis result is represented visually using self-organizing map (SOM) and genetic algorithm (GA). The proposed method is applied to industrial classification, and its effectiveness is discussed.