تقييم مؤشرات الأداء المالي للتنمية المستدامة في الشركات التجارية الروسية باستخدام نظرية المجموعات الضبابية

الملخص EN

In practice, the analysis of sustainable development level of organizations can be carried out using different approaches.

At the moment, there are more than twenty methods of numerical integrated assessment of the financial conditions of the organizations that can be indicated to the level of sustainable development.

At the same time, such models are developed for economic conditions that are significantly different from those prevailing in Russia.

Therefore, Russian organizations are faced with the task of choosing the optimal approach for evaluating sustainable development levels that are suitable with its economic conditions.

One of these approaches is the assessment of the level of sustainable development of organizations using the Fuzzy sets theory; developed by L.

Zadeh, which allows adequately and quickly analyze complex indicators that can lead to sustainable development of the organization.

Therefore, the problem of using the fuzzy sets theory to assess sustainable development of Russian organizations is the basis of this article.

The author notes that using the Fuzzy sets theory in relation with 11 financial indicators that are related to sustainable development will give objective results about the current condition of the organization and its potentials to achieve sustainable development in the future.