RT Journal Article SR Electronic A1 Pokorný, Martin A1 Trenz, Oldřich A1 Konečný, Vladimír T1 Neural decision model of business capitalization JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis YR 2014 VO 55 IS 3 SP 97 OP 104 DO 10.11118/actaun200755030097 UL https://acta.mendelu.cz/artkey/acu-200703-0009.php AB The topic of this article is focused on problems related to enterprise financial supervising. In the concrete, the situation of enterprise investment policy evaluation is described here. In this case, as a convenient tool for decision support, the approach of artificial intelligence was selected, particularly the model of neuron network.For the purpose of enterprise economic state evaluation, we use four input variables which describe the economic state. Three main variables are selected and the fourth one is the additional. The coding of main variables is chosen with the respect to the possible states of the enterprise. The multilayer neuron network was used for evaluation.The neural network can solve problems, which are hardly solvable for a manager because there can exist a lot of factors affecting the final decision. We have to take into account the fact that sometimes the situation is too complex. In this case, when the system gives incorrect result, it is possible to extend the current learning set and add adequate patterns which will help the system to recognize states of the enterprise.