Application of quantitative models in the organization of the financial function of agricultural enterprises

IF 0.8 Q4 AGRICULTURAL ECONOMICS & POLICY Ekonomika Poljoprivreda-Economics of Agriculture Pub Date : 2020-01-01 DOI:10.5937/ekopolj2003747m
I. Milojević, M. Mihajlović, M. Popović, Nemanja Pantić
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引用次数: 3

Abstract

The role and content of the financial function can be seen through the identification of its tasks. They determine the volume and method of organization of the financial function in agricultural enterprises. Hierarchical priorities of tasks, their volume and complexity, the impact on business efficiency are just some aspects that affect its organization. Multi-criteria optimization methods can be used in choosing the organization and setting the model of job specialization within the organizational structure of the financial function of agricultural enterprises. By applying the individual methods that have been applied so far, not all requirements could be fully covered, so in this paper we applied a hybrid optimization model - DEMATELTOPSIS. The DEMATEL method was used for obtaining the weighting coefficients of the criteria on the basis of which the evaluation of alternatives was performed. The selection of criteria for evaluating the model was based on the analysis of the available literature. Evaluation and selection of models was performed using a multicriteria method - TOPSIS. The paper presents the practical application and sensitivity analysis of the TOPSIS method.
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定量模型在农业企业财务职能组织中的应用
通过对财务职能任务的界定,可以看出财务职能的作用和内容。它们决定了农业企业财务职能的规模和组织方式。任务的等级优先级,它们的数量和复杂性,对业务效率的影响只是影响其组织的一些方面。在农业企业财务职能组织结构中,可采用多准则优化方法进行组织选择和岗位专业化模型的构建。由于目前使用的单个方法无法完全覆盖所有需求,因此本文采用了混合优化模型——DEMATELTOPSIS。采用DEMATEL方法获得各指标的权重系数,在此基础上对备选方案进行评价。评估模型的标准选择是基于对现有文献的分析。模型的评估和选择采用多标准方法- TOPSIS。本文介绍了TOPSIS方法的实际应用及灵敏度分析。
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来源期刊
Ekonomika Poljoprivreda-Economics of Agriculture
Ekonomika Poljoprivreda-Economics of Agriculture AGRICULTURAL ECONOMICS & POLICY-
自引率
50.00%
发文量
19
审稿时长
4 weeks
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