Managerial analysis and assessment of customs authorities' performance
Subject. The article considers the performance of the Federal Customs Service of Russia, methodology and management analysis of customs authorities’ activities, based on the proposed areas of assessment and generalized system of indicators. Objectives. We focus on developing the assessment and analysis of customs activities in key areas, using the intelligent modeling methods. Methods. The simulation rests on the knowledge technology in the fuzzy logic format. The Mamdani’s algorithm serves as a modeling algorithm. The computer implementation of the mathematical model is conducted, using the MATLAB Fuzzy Logic Toolbox. Results. The comparative analysis of the evolution of approaches to assessing activities of the customs authorities of the Russian Federation and a number of foreign countries unveiled trends and directions in the development of a methodology for assessment, taking into account the needs of all stakeholders. Using the intelligent measurement methodology, we created a mathematical model and implemented it as a computer simulation to assess delivering on objectives related to implementation of the fiscal function of customs authorities. Conclusions. The proposed methodology enables to quantify the performance in different areas of customs authorities' functionality and to make informed management decisions on the basis of the created information base.