PRINCIPLES FOR DETERMINING THE COST-EFFECTIVENESS OF THE IMPLEMENTATION OF A CONTROLLING SYSTEM IN AN INDUSTRIAL ENTERPRISE
Keywords:
controlling, controlling system, sustainability, cost-effectiveness, industrial enterprise, fuzzy sets, interval numbers, probability of efficiency, cash flow, disturbing influenceAbstract
The need for taking into account the uncertainty of operational environment of an economic entity when determining the cost effectiveness of the implementation of a stability controlling system in an industrial plant is justified. However, the application of a well-known formula for calculating profitability, the general form of which is calculated as the ratio of profits and costs, contributing to this profit, is not possible in this case. This impossibility lies in the fact that an industrial enterprise operates in the context of fatal environmental uncertainty. In this regard, all indicators on the input and output of the minieconomic system have a probabilistic nature and can’t be clearly determined. It is proposed to use basic principles of the fuzzy sets theory to solve the problem. As a result of the proposed model the efficiency can be measured in intervals. The variability of the model’s parameters makes it necessary to find the probability of cost-effectiveness when implementing the controlling system in the enterprise. The proposed in the article algorithm allows assessing the influence of disturbances in the operational environment on the effectiveness of measures aimed at controlling introduction.
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