短期经营决策中经常遇到最优化决策问题,如多品种条件下的最优生产组合问题、最优定价决策问题、多目标决策问题、最优运输方案问题、最优选址问题、最优库存问题等。对于最优化问题,通常运用运筹学方法进行计算分析和决策。但该方法对于一般会计人员而言较为复杂且不容易理解,影响了最优化决策的效率。Excel为管理会计的最优化决策提供了方便的工具。本文将通过实例来设计最优化决策模型。因为前面文章已经对最优存货决策模型的设计 Short-term management decisions often encounter the most optimal decision-making problems, such as the optimal portfolio under multi-species conditions, the optimal pricing decision-making, multi-objective decision-making problems, the optimal transportation program, the optimal location, the optimal inventory Problems and so on. For optimization problems, operational research methods are often used for computational analysis and decision making. However, this method is complicated and not easy to understand for general accountants and affects the efficiency of optimal decision-making. Excel provides a convenient tool for managing accounting optimal decisions. This article will be through examples to design the optimal decision model. Because the previous article has been the design of the optimal inventory decision model