Abstract
Effectiveness, efficiency and profitability are examples of major aspects that must be highly considered by any Small and Medium-sized Enterprise (SME) interested in obtaining better economic results. Therefore, in order to achieve better fulfillment of SMEs economic and financial objectives, using a computerized instrument for performing the economic and financial diagnose of its activity is a high priority. The specialized market offers quite a diversity of information technologies that can be used in order to design such an instrument as that depicted above. Among those, we decided to combine the web technologies with expert systems and spreadsheets. This paper is a continuation of a former idea where we stated as a future direction the implementation of such a tool, in the web environment, making it available worldwide to those interested in performing a computerized financial diagnose. Also, we have made several improvements regarding the methods used to fulfill the economic and financial diagnose. One of the papers’ major aims is to illustrate a manner of computerizing the field of economic and financial diagnoses for the case of a Romanian small and medium-sized enterprise. Thus, we will conduct the current study by implementing into a real application the theory (from the specialized literature) and expertise (collected from experts) related to the field of financial diagnose and apply, for exemplification purposes, the financial ratios that are used in the process of a financial diagnose. In author’s opinion, the innovative feature of this system is its development by combining three technologies: web, spreadsheet and expert systems and also the methods used for performing the economic and financial diagnose. Thus, the computer based model is accessed throughout a webpage (hosted on an Apache virtual server), is developed using Exsys Corvid and obtains variable’s values from a spreadsheet files. The web application can be accessed at the following address: http://feaa-c-24.feaa.uaic.ro/diagnose/index.html.