APPLICATION OF FUZZY MATHEMATICS TO DETERMINATION OF BUDGET TOURIST FACILITIES

Abstract

The financial budget is a statement about what is to be achieved at a future date and on the other drew up the method by which it shall achieve the financial goals. This has two dimensions, a time frame and level of aggregation, and most of the decisions involve long lead times, which means that they require much time to implant. In most tourist facilities practice indicates that the making of the budget shows a deviation of up to 45 % on the obtained real. From the above it follows that these assumptions are carried out under conditions of considerable uncertainty as it becomes necessary to use methods that take into account financial planning these conditions result in uncertainty and minimize the deviations are not substantiated. There are different methods to prepare the budget, which have advantages and disadvantages. In this research intends to use the preparation of budgets, fuzzy linear regression,  which consists in finding two regression lines that contain all the information and that the distance between them is minimal, in order to obtain a range of budget as a basis for future estimation. The two lines are determined by linear programming and its solution is used for the computer system LINDO. Preliminary testing in a hotel installation of the province Santiago de Cuba, are closer to actual budget execution in the years 2007 and 2008 compared with the traditional method by 14 and 18 % less compared to the traditional method.