Purpose. The main purpose of the research is to substantiate the methodological approach of defuzzification and to define its peculiarities in the process of estimating the value of agricultural lands. Methodology / approach. The research purpose included the use of a set of appropriate methods. In particular, the fuzzy logic techniques formed the basis of the research. The system approach was used in order to determine the role of land resources in the enterprise potential and the corresponding spheres of their management. The analysis and synthesis methods were used in the process of definition of impact factors of land resources value. The cartographic method was used for the needs of graphical display of humus content in the land plots of the analyzed enterprise. The generalization method was used in the process of forming conclusions. Results. The article defines the peculiarities of defuzzification in the process of estimating the value of agricultural lands. The results provided the methodological basis for considering the qualitative metrics in the process of estimation as well as for granting the numerical interpretation for linguistic variables. The corresponding methodology was overviewed at the example of land plot size. The quantitative reference limits for “small”, “medium” and “large” land plots were defined. Research results made it possible to form the sequence of stages, which are to be undertaken, in order to provide numerical values for qualitative characteristics of agricultural lands. A decision tree was built for the needs of formation of management decisions. According to the data of researched enterprise, the dependence of the value of agricultural lands (for the needs of management accounting) on the size of the land plot and the humus content was determined. Originality / scientific novelty. The article improves the methodological approach to determining the value of agricultural lands as of an element of enterprise potential based on the use of fuzzy logic techniques, which, in contrast to existing approaches, allows taking into account both quantitative and qualitative factors in the process of estimating the value of land resources for the needs of their management. Applying the respective approach increases the level of accuracy, relevance, and adequacy to market realities of the results of estimating the value of agricultural lands for the needs of their management. Practical value / implications. The results of the research provided an opportunity to improve the quality and efficiency of the process of estimating the value of agricultural lands. The corresponding process is characterized by a high level of complexity and uncertainty due to the presence of a significant number of qualitative factors influencing the value of the land resources. The approach considered in the article makes it possible to take into account the influence of relevant qualitative factors by giving them numerical certainty through the use of fuzzy logic techniques. The proposed approach will provide an opportunity to increase the accuracy and relevance of estimating the value of land resources as of an element of enterprise potential for the making of corresponding managerial decisions. The proposed methodological approach was implemented with the use of data of agricultural enterprise, which made it possible to take into account linguistic variables (land plot size and chemical properties of the soil) when forming the managerial decisions about land plots. The decision tree was also formed, which serves as a means of supporting management decisions in the process of forming the value of agricultural lands.
The relevance of the research topic is explained by the fact that the most important means of ensuring the coordination of the labor process and achieving overall sustainable development of the enterprise in the future is to establish a mechanism for generating staff income and determine its optimal level. The purpose of the article is to make recommendations and proposals for optimizing the formation of the components of the total income of the personnel of the enterprise with the help of the target function, focused on maximizing the income of the business entity. The article proves that the successful operation of the enterprise is impossible without the coordination of the interests of the employer and its staff in the field of income generation, so this process needs to be optimized using mathematical modeling methods. Since the income of personnel, first of all, belongs to the sphere of personnel management of the enterprise, the indicators of the goal are indicators of the effectiveness of the use of labor resources. Depending on the goals of optimization, there are several types of unknown variables in the tasks of income management of the enterprise: the level of the employee; the level of a separate structural unit; the level of the enterprise as a whole. The scientific novelty of the article is a created model of optimal formation of staff income, which, unlike existing ones, is based on optimization of income components that provide the maximum performance level indicator of staff income effectiveness and meet the conditions of not exceeding the financial resources of the enterprise and reaching at the same time the optimal level of profitability. The practical significance of the obtained results is that the developed optimization criteria were tested in the economic activity of food industry enterprises, which made it possible to determine the optimal composition of the total staff income, which increases the efficiency of these entities.
The relevance of the stated subject lies in the importance of solving issues related to the management of enterprises belonging to the agricultural sector of the econ-omy and the need to create and implement effective management tools to ensure the sustainable development of agricultural enterprises. The purpose of this study is to determine the basic concepts of management of agricultural business enter-prises, the most effective ones in the current economic situation, and the main fac-tors influencing the management of agricultural business enterprises to ensure the sustainability of their economic activity. The basis of the methodological ap-proach in this study is a system analysis of the basic principles of managing mod-ern agricultural enterprises with an analytical study of the specific features of do-ing business in the agricultural sector of the economy. In this study, the results in-dicated the presence of a wide range of factors, both external and internal, influ-encing the management processes of agribusiness enterprises, considering the reali-ties of the current economic situation and the specific features of sustainable de-velopment in the agricultural sector in a particular geographical region. Proper level of efficiency in managing the activities of the agricultural sector enterprise is en-sured by complex consideration of all these factors. The results and the conclu-sions of this study are of practical significance for representatives of management structures of modern agribusiness enterprises due to their professional activities that consist in solving numerous issues of managing agricultural enterprises, as well as for well-being of employees of agricultural enterprises and rural residents in-volved in the process of agricultural production.
The article provides a theoretical understanding of the methodological approach to evaluating the work of HR-services, on the basis of which a conceptual model of research in HR-management was built. According to the defined model, the evaluation methodology in HR-management consists of a set of elements: the purpose of evaluating the effectiveness of human resources management; evaluation principles, methods and tools, as well as the evaluation procedure itself, which are described in the article. Attention is focused on the primary goals of HR-management and the criteria for their determination and achievement. Among the main principles of evaluation of human resources management the principles of optimality, reachability, transparency, periodicity, comprehensiveness and systematicity were singled out. It is noted that standard scientific methods are used in the assessment of HR-management, such as the systematic approach, logical, factor analysis, statistical, graphic, interview, questionnaires, testing, point method, and a number of the latest methods implemented in Ukrainian practice were also highlighted: management by objectives, circular assessment, assessment by competences or skills, knowledge, skills, experience and suitability for the position, assessment center, independent judges, KPI, integral indicator, etc. When describing the evaluation tools, metrics were selected in the direction of evaluating the effectiveness of HR-services and evaluating the enterprise’s personnel. In addition to directions, all metrics were grouped by business processes in HR-management to ensure the possibility of evaluating a specific process of recruiting, training, involvement, motivation, etc. A number of comparative characteristics of metrics and KPI are presented. By describing the evaluation procedure, possible evaluation objects and evaluation subjects, the order and place of the evaluation are determined. Possible digital tools for ensuring effective communications in HR management are outlined. The proposed methodological approach contributes to highlighting the general conceptual model of evaluation in HR-management and avoiding problems related to setting key goals, choosing methods and objects of research, and organizing the HR process evaluation procedure itself.
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