Abstract
We introduce a new computational model to solve efficient problems. This research generalizes the concept of bipolar fuzzy soft sets (BFSS) to the realm of complex numbers. However, the ranges of positive and negative values membership BFSS functions are extended to unit disk instead of [0, 1] and [-1, 0] respectively. The main benefit of bipolar complex fuzzy soft sets BCFSSs appears in the ability to transfer bipolar fuzzy soft information to a mathematical formula without losing the full meaning of information that may appear from different phases. Some basic operations and theorems on BCFSS are defined with numerical examples. This research has extended to illustrate the utilization of BCFSS in decision making problems by generalizing the applications and algorithms.
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