当前,企业的经营管理者越来越重视决策问题。本文试就商业企业经营过程中较为常见的两个决策问题,借助于管理会计和财务管理的有关知识进行具体的分析评价,希望能给实际工作者一些启发。一、经营品种的决策商业企业面临的是广阔的市场,可以经营的品种繁多,但是企业的经营条件总是有限的(如资金、场地、人力等限制),因此,不可能做到样样俱全。鉴于此,企业在保 At present, business managers of companies are paying more and more attention to decision-making issues. This article attempts to analyze and evaluate the two common decision-making problems in the business process of the business enterprise with the help of the relevant knowledge of management accounting and financial management, hoping to give some inspiration to practical workers. First, the decision-making of business varieties Business enterprises are facing a broad market, you can operate a wide range, but the business conditions are always limited (such as funds, venues, manpower and other restrictions), so it is impossible to do everything . In view of this, companies insure