The evaluation model of implicit factors on the basis of fuzzy-set descriptions

The article discusses the growing impact of implicit factors within economic systems in the information economy. At the same time the necessity of mandatory accounting in the mana-gement of economic systems and processes. The author propos-es a model of formalizing the implicit factor as the linguistic variable based on the theory of fuzzy sets. In this model, the as-sessment of implicit factors is based on the construction of its function of a fuzzy set. A special feature of this approach is to represent implicit factors in a hierarchical form. The hierar-chical view of the implicit factors describes serial multilevel de-composition on the measured component, followed by a convolu-tion. Convolution levels produced by the recurrence formula to implement fuzzy-logical conclusion based on the representation of each level of decomposition, as a fuzzy set. Final point esti-mate for each node of the hierarchy is obtained by applying defuzzification procedures for each of its levels (levels of implicit factor decomposition). The use of the model shown on the example of the formalization of the implicit factor as the corporate culture while at the same time the basis is taken decomposition Denison model, which allows to introduce corporate culture in the form of a three-level hierarchy, where each node is to be evaluated by expert survey re-spondents. Key differences between the author's model of processing expert assessments from the tradi-tional models have a low sensitivity to the number of respondents, which is achieved through the use of fuzzy logic procedures and the possibility of constructing an integral indicator of corporate culture, which will help to build the rating of the objects.

The final score is obtained by applying the procedures of defuzzification at each level of decomposition of the implicit factor. Application of the models shown on the example of formalization.