The work deals with multidimensional decision-making in the outsourcing of accounting work; it is designed for accounting companies with more than 30 employees. These companies deal with hundreds of accounting tasks of various extent and nature which would be assigned to individual accountants. Theoretically speaking, the problem of assigning tasks to individual accountants can be resolved by well-known methods of operational research; however, certain qualities of accountants are very vague and are hard to quantify. These qualities include creativity, loyalty, credibility towards clients, etc. The qualities make the application of traditional algorithms (e.g. scheduling algorithms) very difficult. Moreover, certain accounting tasks are unique and can be assigned only by experienced managers, not algorithms. This work focuses on a fuzzy description of tasks and accountants and a two-level assignment process. In preliminary sorting, individual tasks to be assigned are classified as routine, which can be assigned through a fuzzy algorithm, or non-routine, which are assigned to individual employees through the manager . fuzzy expert system dialogue.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:233718 |
Date | January 2009 |
Creators | Kába, Daniel |
Contributors | Koráb, Vojtěch |
Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
Source Sets | Czech ETDs |
Language | Czech |
Detected Language | English |
Type | info:eu-repo/semantics/doctoralThesis |
Rights | info:eu-repo/semantics/restrictedAccess |
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