THEORETICAL APPROACHES TO ASSESS EFFICIENCY OF THE TRANSFORMATION OF THE KEY BUSINESS PROCESSES IN THE PUBLISHING AND PRINTING ACTIVITIES IN THE REGION

Анотація

The purpose of the paper is the theoretical study and the analysis of the basic methodological approaches to assess the effectiveness of the transformation of key business processes in the PPA (publishing and printing activity) in the region in order to choose the best option. Methodology. The overview of the main assessment methods of the effectiveness of business processes: EVA (Economic value added); ABC (Activity-based costing); Tableau of bord and BSC (Balanced Scorecard) is provided. In order to ensure the formalization of the intergrated assessment of the effectiveness of the business process in the publishing and printing activities in the region it is suggested to apply to the methodological apparatus of the fuzzy sets. Statistical analysis, comparison and synthesis are necessary to study the efficiency of the transformation of the key business processes in the PPA in the region. Results. The review and analysis of the most common methods for evaluating the effectiveness of the transformation of key business processes were conducted; the basic advantages and disadvantages of each of the proposed methods in the light of PPA were studied. It was proved that a single business process involves the use of a scorecard that is specific and peculiar for it only whereas completeness of its analysis depends on the kind of the business process: basic, developmental, managing or providing one. The approach to the formalization of the integrated assememnt of the effectiveness of business process in PPA in the region, based on the theory of fuzzy sets was formulated. Practical significance. The mathematical formulation of the problem, an integrated assessment of the efficiency of the business process for each of the possible options for its implementation was developed, and the algorithm of assessing the effectiveness of the business process in the PPA in the region was generated by the apparatus of fuzzy sets. Value/originality. Implementing the proposed approach allows to formalize and numerically evaluate the effectiveness of each of the options of the transformed business processes.

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