Abstract:

The decision represents a dynamic, rational process, in which a line of action is chosen, from a number of alternatives, in order to influence the activity of the performers and to obtain a certain result. The management and conduct of the financial activity in the economic unit is achieved through decisions with a financial content. The decision involves the transition "from power to act under conditions of efficiency", consciously, based on a scientific, psychological and purpose rationale and motivation. Adopting the strategic economic decision involves choosing an optimal solution from the set of possible solutions. In choosing this solution, the decision maker has at its disposal the consequences of a technical, economic, financial, social nature, present in the core of each solution that participates in the stage of choosing and adopting the economic decision. The objective of the present article is to highlight these elements in the specialized literature and, through an adequate documentary analysis, to make available to the specialists’ viable perspectives in order to make practical decisions.