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Main components of ontology concept within implementation context of knowledge bases in accounting are considered in this paper. Examples of accounting knowledge fragments are given, and possibilities of instrumental support for knowledge-oriented accounting systems are analyze as well.
In the paper knowledge obtaining and knowledge base using for the reflection the real economic objects on the example of accounting system is shown. Also the elements of intelligence degree in such areas as analysis, planning prediction, decisions making, control are described. It is stated that accounting system executes the role of feed-back mechanism with management system. There are described...
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