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beplay体育怎么安装分配帮助:>>核算决策>>Cost Analysis and Decision-making: Production Decisions

Meaning of Managerial Decision-Making

管理决策是从替代行动方案中选择一个的过程。经理选择了这种行动,他认为这是实现目标和解决问题的最有效的行动。决策是所有管理职能的组成部分 - 计划,组织,协调和控制。所有决定本质上都是未来派的,涉及管理层认为可能发生的事情的预测。但是未来是高度不确定的。因此,必须完全意识到,必须做出业务决策,即预测的可能性是一定的,这是决定所做的决定的基础。某些决定本质上是常规的,而且他们的时间很少,因为不确定性很小,要么是因为成本微不足道。另一方面,有时经理必须做出“令人不安的”决定,并且必须花费大量时间和思考这些决定,因为他们对组织至关重要。

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