• Èêîíà çà ñìÿíà íà åçèêà íà áúëãàðñêè
  • Icon to change language to english

A Model for Performance Evaluation of Responsibility Centers in the Organization

Authors

Keywords
Evaluation, responsibility centers, budgetary control, fuzzy numbers, fuzzy logic

Summary
This article presents a model for performance evaluation of responsibility centers in the budgetary management process of the organization. The model is based on sophisticated instruments, including classical management tools and contemporary mathematical tools of theory of fuzzy logic and fuzzy subsets. The model is presented conceptually and methodologically (by algorithm for implementation). One possible application of the model is illustrated in four versions by an example for a cost center operating in uncertain and stable / dynamic environment.

JEL: M19, C65
Pages: 24
DOI: 

More titles

  • Post-crisis or Back to the Future and Beyond

    The main goal of the article is to define the fundamental reasons due to which the world’s leading economy has fallen into the conditions of global crisis. The advantages of the philosophy of spiritual pragmatism are revealed in search of valuable foundations of the modern world. The article is considering the need of spiritual and valuable ...

  • Organizational Culture and Ethical Values

    Material raises the question of the importance of ethical values and organizational culture that is extremely important status in terms of construction and development of new socio-economic relations in society in a globalized economy XXI v.In modern management science has become view that culture is considered a leading factor in economic ...

  • Indicators to Managing High Tech Enterprises

    In the crisis circumstances, technological enterprises can win if they change the way to make successful business. Therefore we think that they give a new meaning the rules for sustainable development. The fetch must be concentrates not only the customers needs. That is one of the possibilities for successful business. Because they change ...