Abstract

RODRIGUEZ FAJARDO, Luisa María  and  DONOSO ANES, Alberto. Theoretical proposal of a methodology for the analysis of business risks using processes and fuzzy logic in the Cuban tourism sector. Contad. Adm [online]. 2022, vol.67, n.3, 00010.  Epub June 06, 2023. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2022.3474.

The usefulness of the risk management process in companies in the Cuban tourism sector depends largely on the successful design of tools that facilitate the prevention and detection of risks that could derail the strategic objectives of the company. The little use of methods and tools in the tourism industry in Cuba that allow the treatment of uncertain information on the management of operational financial risks and that facilitate their evaluation, constitute elements where studies carried out so far offer unexploited gaps. In this sense, the objective is to propose a methodology for operational financial risk management with a process management approach and the use of fuzzy logic allowing the transfer of common language, subjective, imprecise and in many cases not quantifiable, to a formal mathematical language.

Keywords : fuzzy logic; risk management; process management.

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