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

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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...

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Management decisions, coordination, distribution of net profit, enterprise, method of hierarchy analysis, chi-square, kolmogorov-smirnov criterion, expert assessments

Короткий адрес: https://sciup.org/140238667

IDR: 140238667   |   DOI: 10.20914/2310-1202-2018-3-392-415

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