The article identifies basic approaches to modelling information systems of the entity, based on the retrospective processes on the issues of cognitive approach to modelling complex information systems. In the article described approaches of usage of the cognitive modelling apparatus to analyse the financial condition and the efficiency of the entity. Information intellectual decision-making systems are found in applied multi-agent systems, geoinformation systems, economic systems, and systems in which decisions are to be made based on knowledge. One of the elements used to remove information from the knowledge base is cognitive maps and they show the dynamic of the properties of various situations. A cognitive map that reflects a specific situation can be considered as a kind of graphic interpretation of a mathematical model, which clearly reflects the situation and allows for the formalization of the problem to present a complex system as a set of interdependent concepts. Cognitive maps are used to solve problems that are primarily related to the analysis of the existing state of the object and decision-making. Cognitive maps make it possible to establish cause and effect ratios
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