  This work has as the principal theme, the study, analysis and implementation
of the methodology for use the web sites in e-commerce. The authors try to deal
with particular methodological and applied aspects inherent in the analysis of
data from the interaction of man-Internet (Web-mining). The research
methodology of this work will be focused on a prevalent optic multidisciplinary
research based on the pillars of data mining and Web mining. The explosion of
Internet and electronic commerce has made the most of business to have its own
website. A company may engage internal costs for the development and operation
of their website. The website can be designed for internal access (in which
case it can be used for presentation and data storage company policies with
references of customers) or for external access (they are created and used for
promotional and advertising products and services company). The objective of
this research, primarily concerns the definition of a repertoire of tools in
analyzing e-business through the development process for web-usage mining; 2nd
objective is oriented to management, recognizing and evaluating the web-sites
in accountancy, as property intangible, which is a special case and very little
studied in economic literature financial specialty, the authors try to achieve
a national and international accounting treatment of the creation and
development of web-sites.
