参与经济决策是现代管理会计的职能之一。应用矩阵决策模型进行经营决策,是会计管理方法的一种.所谓矩阵决策模型,是利用数学矩阵的形式,通过建立决策损益矩阵表进行决策的一种科学方法。这种模型适用于在多种状态(如销售状态)下的决策。它分两个步骤进行:一是建立损益矩阵表,二是用一定的方法选择方案。 Participation in economic decision-making is one of the functions of modern management accounting. The application of matrix decision-making model for business decision-making is a kind of accounting management method.The so-called matrix decision-making model is the use of mathematical matrix form, through the decision-making profit and loss matrix for decision making a scientific method. This model is suitable for decision-making under a variety of conditions, such as sales status. It is divided into two steps: First, the establishment of profit and loss matrix, the second is to use a certain method of choice.