МОДЕЛ ЗА ОЦЕНЯВАНЕ НА ДЕЙНОСТТА НА ЦЕНТРОВЕТЕ НА ОТГОВОРНОСТИ В ОРГАНИЗАЦИЯТА (A Model for Performance Evaluation of Responsibility Centres in the Organization)

English Abstract: This article presents a model for performance evaluation of responsibility centres in the budgetary management process of the organization. The model is based on sophisticated instruments, including classical management tools and contemporary mathematical tools of theory of fuzzy logic and fuzzy subsets. The model is presented conceptually and methodically (by algorithm for implementation). One possible The model application of the model is illustrated in four versions by an example for a cost centre operating in uncertain and stable/ dynamic environment