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参与经营决策是现代会计的一项重要工作内容.经营决策按其具备的条件不同,分为确定型决策、风险型决策和不确定型决策.本文仅探讨不确定型决策的方法.客观经济活动固然有规律可循,但由于经济活动中诸因素变化的多样性和联系的复杂性,使人们对未来情况往往很难预料,对将来经济活动中诸因素出现或变动的可能性不能确定,在这样的前提下对经济活动作出决策,就是不确定型决策。财务上的许多决策(特别是长期决策)就属于不确定型决策. 不确定型决策的特点是:①存在着决策人企图达到的目标.②存在着两个以上的备选方案,决策人最
Participation in management decision-making is an important part of modern accounting work.Management decision-making according to their different conditions, divided into deterministic, risk-based and uncertain decision-making.This article only discusses the method of uncertainty in decision-making.Objective economic activity Although there are laws to follow, due to the diversity of factors in economic activities and the complexity of connections, it is often difficult to predict the future situation. The possibility of future occurrence or change of economic activities can not be determined. Under such a premise, making economic policy decisions is an uncertain decision. Many financial decisions (especially long-term decision-making) belong to the uncertainty of decision-making.Uncertainty decision-making is characterized by: ① there is a goal that policy makers attempt to achieve.② There are more than two options, the most decision-makers