Expert Systems Are Used in the Analysis of PT.X Financial Budget. X Employing the Certainty Factor Approach

Abstract

This research aims to analyse the financial expenditure budget at PT. X using the Certainty Factor (CF) method. In budget management, companies often face uncertainty in planning and allocating funds accurately, especially for costs that cannot be predicted precisely. The Certainty Factor method is used to provide better estimates by considering the level of certainty regarding various factors that influence budget decisions. This research uses historical budget data of PT. X for a specific period and applies the CF method to measure the extent to which uncertainty can be controlled in budget decision-making. The research results show that the CF method can provide a clearer picture of spending priorities that need to be funded and identify areas with high levels of uncertainty that require more attention. This research contributes to the development of more effective and efficient budgeting planning techniques, and provides recommendations for PT. X to improve the accuracy of future budget expenditures.