Methodic of development of coordinated management decisions of distribution of net profit at the enterprise

• Main Authors: D. A. Shageev, I. M. Peregrimova
• Format: Article
• Language: Russian
• Published: Voronezh state university of engineering technologies 2018-12-01
• Series: Vestnik Voronežskogo Gosudarstvennogo Universiteta Inženernyh Tehnologij
• Subjects: management decisions, coordination, distribution of net profit, enterprise, method of hierarchy analysis, chi-square, kolmogorov-smirnov criterion, expert assessments
• Online Access: https://www.vestnik-vsuet.ru/vguit/article/view/1913

The article formulates the problem of development and coordination of management decisions of distribution of net profit of the enterprise for owners. The analysis of scientific views, mechanisms, methods and provisions to address this problem. As a result of the analysis it was found out that none of the considered articles solved this problem even to a minimum extent. Therefore, the proposed method is relevant not only for the owners of enterprises, but also for economic science. The technique is based on the analytic hierarchy process (AHP) T. Saaty. This method allows to formulate management decisions of distribution of net profit in the form of hierarchies and to carry out the pair assessment of these decisions in special matrices taking into account weight categories of experts/owners in the form of shares, in authorized capital. The study found that such an indicator as the ratio of consistency (OS) of matrices and hierarchies does not solve the problem sufficiently. Therefore, it is proposed to add or in some cases even replace the indicator with the Pierson-Kolmogorov-Smirnov consistency criteria. Thus, in the technique there is a possibility of triple coordination of decisions in the form of matrix estimates in MAI. To improve the level of consistency of these criteria, the modification of The full numerical scale of T. Saati from 17-point to 9-point and 7-point was made. The method also presents the indicator of the level of the resulting consistency of decisions (URSR) measured by the verbal-numerical scale Of E. Harrington in combination with such characteristics as consensus, compromise, conflict of medium and high severity. Any number of experts/owners and their authorized representatives can be involved in the implementation of the methodology without restrictions. The technique is characterized by a high degree of versatility and flexibility. Therefore, it can be used in enterprises with any organizational and legal form of management. The article presents the results of testing methods on the example of the industrial enterprise "Magma".