UDC 681.3
doi: 10.26102/2310-6018/2019.24.1.032

N.A. Leshcheva

The article presents the expert optimization approach to improving the efficiency of funds allocation management in an educational organization, which is a combination of intelligent technologies, analytical and numerical methods. It is suggested that managerial decisions should be focused on the objectives of funds allocation and development strategy of the educational organization. Achievement of these goals is provided by the use of expert-optimization approach in the tasks of funds allocation between the budgeting objects. The functional funds allocation among school business processes is carried out with the use of an expert knowledge model of transforming the results of a SWOT analysis of building membership functions of vague relationships. The budget allocation of income and expenses between the centers of financial reporting is implemented on the basis of expert assessment with the use of linguistic variables and a formalized model of multi-alternative optimization. For the allocation of the investment budget among the educational organization development projects, a preliminary expert analysis of management accounting mechanisms with a transition to the multi-alternative optimization task is used.

Keywords: :management, funds allocation, expert-optimization approach, linguistic variables, management accounting, multi-alternative optimization.

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