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Barometr regionalny tom 12 nr 1 Knowledge-Based System for Assessment of Economic Situation of Enterprise Jan Andreasik University of Management and Administration in Zamość, Poland Absrtact In the paper, the author’s conception of building an intelligent system for predicting economic situa- tion of enterprises is presented. This conception is captured in the form of the prediction chain (PC). A process of reasoning by analogy is performed using a Case-Based Reasoning (CBR) methodology. In the paper, a model of an enterprise, concentrating on identification of the competence potential and competence gap, is shown. A protocol of an assessment of potential and assessment of competence gap in a given range, using the AHP (Analytic Hierarchy Process), is presented. Individual elements of a system for creating the knowledge are captured in the form of an A-E-AE (Agent-Expert-Acts of Expla- nation). The structures of classes in the Protege editor are shown. At the end, a coordination diagram in the UML language is depicted. This diagram makes up a diagram of the interface between an expert and a CBR system. Keywords: enterprise ontology, intelligent systems, predicting, case-based reasoning, expert systems Introduction The subject of this paper is a presentation of a structure of an intelligent system for predicting economic situation of enterprises in the SME sector . Prediction methods (Altman 1993) elaborated so far are based on data mining techniques . Elaborated models make it possible to classify the considered enterprise into either a class of enterprises in a good situation or a class of enterprises in a bad situation (bankruptcy) . For elaborating models, an index profile of an enterprise is used . Indexes are calculated from financial reports (profit and loss statement, balance) on the basis of financial analysis . Such an approach does not permit to explain an enter