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短期经营决策通常是指影响企业未来一年之内的收支盈亏,关系到企业现有经济资源的合理利用的决策,它一般不涉及企业设备、规模的扩大和新的固定资产投资。制定短期经营决策的目的在于通过对企业未来年度内各项经济活动的筹划与安排,在充分发挥现有人力、物力、财力的条件下,实现生产经营的最优化运转,不断提高经济效益。由于决策本身并不是单纯进行方案选择的简单、孤立的行动,而是一个包含一系列分析、测算、比较、鉴别的复杂过程,因此,在为实现经营目标而选择最优化行动方案时,就必须科学地进行决策分析,对各有关备选(可行性)方案作出恰当
Short-term business decision-making usually refers to decisions that affect the company’s revenue and expenditure within the next year and relates to the rational utilization of the company’s existing economic resources. It generally does not involve the expansion of enterprise equipment, scale, and new investment in fixed assets. The purpose of formulating short-term business decisions is to achieve optimal operation of production and operations and continuously improve economic efficiency through the planning and arrangement of various economic activities within the company’s future years, while giving full play to the existing manpower, material resources, and financial resources. Since decision-making is not simply a simple and isolated action for simply selecting a plan, it is a complex process that involves a series of analysis, measurement, comparison, and identification. Therefore, when selecting the optimal action plan for achieving business objectives, it must be Scientifically analyze decision-making and make appropriate decisions about alternatives (feasibility)