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Keywords

management decisions
management accounting
management
economics
information
probability
opportunity

How to Cite

Mussipova Л., & Kutzhan І. (2023). FACTORS AFFECTING THE QUALITY AND EFFECTIVENESS OF MANAGEMENT DECISIONS IN THE COMPANY. «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ», 59(2), 6–10. https://doi.org/10.55871/2072-9847-2023-59-2-6-10

Abstract

Currently, one of the main functions of management is decision-making. When making a decision, you should rely on the amount of information necessary to disclose the issue under investigation. As a rule, the solution of the problem is easier to control with the help of effective procedures. But there are not always effects and uncertainty, so management decisions are not always ideal, and after implementation, this decision must be taken under control. The decision is made in case of a problem. A systematic approach to management decision-making, compliance with the systematic solution of emerging problems is important. Each new decision should be made to deploy previous solutions, thereby ensuring the phased implementation of common production tasks.

To perform managerial functions, it is necessary to make effective decisions. In particularly difficult conditions, the improvement of the process of making informed objective decisions is achieved through the application of a scientific approach to this process, quantitative methods and models of decision-making.

Decision-making is the most important part of the management process.Almost any action of a manager begins with making a certain decision. The result of the activity of the enterprise and its divisions depends on the ability of the head to make the right decision in a timely manner, the ability to implement it, its efficiency and correctness depends on the experience and knowledge of the head.If he is well versed in production, technology and people, has extensive work experience, then it will not be difficult for him to make a decision.

The decision taken may have a favorable or unfavorable impact on the economic and social results of the entire team, on each employee.Therefore, the person who made the decision assumes great responsibility.

The article reveals the essence of the methods of problems affecting the course of managerial decision-making, the process and procedures for their adoption, as well as the direct role of managerial accounting in decision-making in organizations.

https://doi.org/10.55871/2072-9847-2023-59-2-6-10
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