A methodical approach to determining the efficiency of conducting business transformation in complex socio-economic systems

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Bazyliuk V. B. № 2 (59) 97-104 Image Image

The basic methods of estimating the efficiency of business processes have been reviewed: EVA (Economic value added); ABC (Activity-Based Costing); Tableau of Board and BSC (Balanced Scorecard). In order to formalize an integrated assessment of the effectiveness of business processes in complex socio-economic systems, the use of a methodological apparatus of fuzzy set theory has been suggested. Statistical analysis, comparisons and generalizations have been conducted to study the efficiency of transformation of business processes of complex socio-economic system. The review and analysis of the most common methods of evaluating the efficiency of transformation of major business processes, the main advantages and disadvantages of applying each of the suggested methods for complex socio-economic systems have been done. It has been proved that a separate business process involves the application of a specific and characteristic only system of indicators, and the completeness of its analysis will depend on the type of business process: main, development, management or providing. An approach has been formed to formalize an integrated assessment of the efficiency of business processes of economic systems, based on the theory of fuzzy sets. The mathematical formulation of the problem of integrated evaluation of business process efficiency for each of the possible variants of its implementation has been carried out and the algorithm of estimation of business process efficiency of complex socio-economic systems based on the application of fuzzy set theory apparatus has been developed. The implementation of the suggested approach makes it possible to formalize and numerically evaluate the effectiveness of each of the transformed business processes.

Keywords: business process; rating; efficiency; socio-economic system; transformation; fuzzy sets.

doi: 10.32403/1998-6912-2019-2-59-97-104

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