Nové trendy v podnikání - Multidimenzionální rozhodování při outsourcingu účetních prací

Abstract

Prace pojednava o multidimenzionalnim rozhodovani pri outsourcingu ucetnich praci a je koncipovana pro potreby ucetnich firem, ktere maji vice nez 30 pracovniku. Takoveto ucetni firmy maji stovky ucetnich ukolu ruzne velikosti a charakteru, ktere maji byt prirazeny jednotlivym ucetnim. Problem prirazovani ukolu jednotlivym ucetnim lze teoreticky vyresit velmi dobre znamymi zpusoby operacniho vyzkumu, nicmene nektere vlastnosti ucetnich jsou velmi vagni, a je tedy obtizne je kvantifikovat. Mezi tyto vlastnosti lze zaradit napr. kreativitu, loajalitu, schopnost ziskat duveru klienta atd. Zminene vlastnosti zpusobuji, ze aplikace tradicnich, napr. rozvrhovacich algoritmu, jsou velmi slozite. K tomu jsou navic nektere ucetni ulohy unikatni a jejich prirazeni muze byt ucineno pouze zkusenym manazerem a ne algoritmem. Tato prace se venuje fuzzy popisu uloh a ucetnich a dvouurovnovemu prirazovacimu procesu. Jednotlive zadane ukoly jsou v ramci p.edb..neho t.id.ni ozna.ovany jako rutinni, ktere mohou byt prirazeny fuzzy algoritmem, nebo jako nerutinni, ktere jsou jednotlivym pracovnikum prirazovany pomoci dialogu manazeru. fuzzy expertni system.

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.