The paper focuses on the urgency of the implementation of cloud technologies, which are a necessary condition for the development of enterprise management systems, give rise to a complex of insufficiently studied phenomena and processes and determine the need to find new tools in making and implementing reasonable management decisions. In the process of research, the sequence of construction an...

In assessing the relative efficiency of decision-maker units by classical Data Envelopment Analysis (DEA) models, the status of the data is determined from the input or output points of views. In real issues, there are some data whose statuses are debatable. Some decision making units consider them as input to achieve higher efficiency while some other decision making units consider them ...

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

In this paper, it is assumed that the “Decision Making Units“( ) are consist of positive and negative input and output. Firstly, the optimistic and pessimistic models have been suggested by using negative data and then units with most productive scale size are measured in optimistic and pessimistic models. These productive values are compared with double frontiers and Hurwicz’s Criterion to obt...

The Basel II Accord pointed out benefits of credit risk management through internal models to estimate Probability of Default (PD). Banks use default predictions to estimate the loan applicants’ PD. However, in practice, PD is not useful and banks applied credit scorecards for their decision making process. Also the competitive pressures in lending industry forced banks to use profit scorecards...

Multi attribute decision making methods are considered as one of the most useful methods for solving ranking problems. In some decision making problems, while the alternatives for corresponding criteria are compared in a pairwise comparison manner, if the criteria are inherently fuzzy, debates will arise in ranking alternatives due to the closeness of the values of the criteria. In this researc...