Methods of configuring the decision-making system when choosing and supporting an entity developmentstrategy

Abstract

Victor V. Marshirov - Associate Professor, Department of Information Systems and Technologies, National Research University Higher School of Economics. 
Address: 25/12, Bolshaya Pecherskaya Street, Nizhniy Novgorod, 603155, Russian Federation.
E-mail: vmarshirov@hse.ru 

Larisa E. Marshirova - Associate Professor, Department of Accounting, Analysis and Audit, National Research University Higher School of Economics. 
Address: 25/12, Bolshaya Pecherskaya Street, Nizhniy Novgorod, 603155, Russian Federation.
E-mail: lmarshirova@hse.ru

      This article is devoted to the problems of formalization of decision-making in the choice of development strategy in an organization and the ways to implement this strategy. A prioritization method is proposed that allows converting qualitative indicators into qualitative variables by means of pairwise comparison of the objects. As opposed to a simple summation of estimates preferences, this computational algorithm allows one to take into account indirect benefits of all the objects under consideration. The approaches to the ranking of experts and challenges an organization faces at various stages of its developmentare set forth.
      The algorithm is validated on the example of a particular company. The estimates of the priorities of experts are provided; the tree of tasks for which the comprehensive priorities are designed (taking into account the importance and relevance of expert tasks for each expert) is constructed; the analysis of the results for different conditions of the external and internal environment of the organization is made. Recommendations are given on the choice of the deviation values ​​for matrix of pairwise comparisons of objects, as well as a reasonable number of iterations of the calculation of the integrated power of these objects.
      The practical significance of the work lies in the fact that the proposed algorithm and methodology for ranking of experts, tasks and subtasks may be used to prepare management accounting regulations to improve decision-making methods, taking into account the strategic and tactical objectives of the organization.