FUZZY HYBRID MODEL FOR FORMING A SYSTEM OF INDICATORS FOR ASSESSING THE EFFICIENCY OF AN ENTERPRISE
Abstract
The article is devoted to topical issues of the application of the concept of performance management in the strategic controlling of the enterprise, and in particular to the identification of key performance indicators (KPI). The main functions of systems for evaluating the performance of the company's activities, the actual methodological problems of their use, and the principles of the formation of performance indicators are analyzed. The article presents a hybrid model of the formation of a system of indicators for evaluating the performance of the enterprise using the tools of the fuzzy-multiple theory, which make it possible to take into account the vagueness of the information received from specialists and experts. The methodical approach developed on the basis of the model implements two tasks, namely the creation of a list of KPIs for each of the defined groups (by optimizing their number by excluding dependent and insignificant ones) and determining the priority of these indicators. To reduce the initial set of indicators formed for each group by experts, the Fuzzy DEMATEL method is used, in which a seven-level term set is used to determine the mutual influence and interdependence of KPIs, each term of which is represented by a fuzzy number in a triangular form and has a triangular shape of the membership function. In the event of a significant difference in expert evaluations, it is suggested to use the Fuzzy Delphi method to reconcile them. Fuzzy AHP and Fuzzy SBWM methods with a classic 9-level linguistic scale and a triangular shape of the membership function for the corresponding fuzzy numbers are used to determine the importance of performance indicators. For the purpose of practical application of the proposed algorithm, a framework has been developed that transforms the linguistic assessments of experts into fuzzy numbers, fully implements the calculation schemes of the hybrid model, and makes it possible to carry out simulation simulations depending on the adjustments of the experts' judgments. Approbation of the developed methodology for optimizing the performance indicator system of the banking institution according to the perspectives of the classical balanced scorecard (BSC): finance, customers, internal business processes and development and training was carried out. This technique can be used in the strategic controlling of the enterprise in order to facilitate the process of forming a system of key performance indicators and determining their priority.
References
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Zadeh L.A. (1978) Fuzzy Sets as a Basis for a Theory of Possibility. Fuzzy Sets and Systems, vol. 1(1), 89–100 p.
