短期经营决策模型的相关范围及其改进

在“决策会计”的理论体系中,通常将决策划分为短期经营决策和长期投资决策两类。现实经济生活中,短期经营决策涉及的不仅是“短期”的影响因素,通常还会涉及到企业的“长期”影响因素。因此,有关短期经营决策的模型需要加以改进,只有放宽“相关范围”的条件,才能做出准确的判断。本文将重点分析研究中短期经营决策模型的“相关范围”,进一步讨论“相关范围”以外的因素对决策模型的影响,提出短期经营决策的改进思路。

Relevant Range and Improvement of Short-term Operational Decision Model

In the theory system of the decision making accounting, decision is usually divided into short-term operational decision and long-term investment decision. In economic reality, short-term operational decision involves the influence factor of the "short-term" as well as "long-term" . The author argues the model of short-term operational decision must be improved by widening the condition of "relevant range" .