Critical success factors modelling in operational management and the recovery of overdue portfolio of the Babahoyo GAD in The Municipal Market May 4

Abstract

This paper aims to study the situation of the recovery of the overdue portfolio of the Babahoyo Municipal
Decentralized Autonomous Government (MDAG) in the municipal market "4 de Mayo". The problem consists in the difficulties
arose in tax collection by the municipal government´s employees to this market. In the present investigation neutrosophic
cognitive maps are applied to assess the relationship between every pair of causes of this problem. For the evaluation, we count
on five experts’ criteria. Because there exist some pairs of causes whose relationship are unknown, neutrosophic cognitive maps
are used instead of the fuzzy ones, where symbol I denotes indeterminate relationships among them. Additionally, the Ishikawa
Diagram is applied, which is a simple graphical way to represent the causes and effects of problems.