决策(Decision Making)是指在若干个为达到同一目标而可供选择的互斥行动方案中根据一定的标准作出选择最优方案的决定。当企业的目标利润确定以后,如何通过采取增产增收,降低成本等具体措施和步骤来保证目标利润实现,这就需要针对企业经营管理中的特定问题提出不同的行动方案 Decision Making refers to the decision to choose the best option according to certain criteria in a number of mutually exclusive programs of action to achieve the same goal. When the target profit of the enterprise is determined, how to achieve the target profit by adopting specific measures and steps such as increasing production and increasing income, reducing costs, etc., which requires different actions for the specific problems in the enterprise management