Модел за оценяване на дейността на центровете на отговорности в организацията
A Model for Performance Evaluation of Responsibility Centers in the Organization

Summary/Abstract: 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.

• Details
• Contents