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-: Key themes in management decision making

Supply – Chain Analysis

 The term supply Chain describe the flow of goods , services , and information
from the initial sources of materials and services to the delivery of products
to consumers , regardless of whether those activities occur in the same
organization or in other organization.

‫تكملة العناصر الرئيسيه فى اتخاذ القرارات بالنسبه للمديرين‬

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‫سلسلة التوريد وهى تصف تدفق السلع‬
‫والخدمات والمعلومات من مصادرها‬
‫االوليه من مواد خام وحتى توصيلها‬
‫لمستخدمها بغض النظر عما اذا كانت‬
‫تلك االنشطه فى نفس المنظمه او فى‬
‫منظمات اخرى‬

Planning & Control

Systems

-: Planning
-: Control

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 Selects goals , predicts results , decides how to attain goals , and

communicates this to the organization.

 Takes actions that implement the planning decision , decides how to evaluate
performance , and provides feedback to the organization .

The Five-Step Decision-Making Process

1-Identify the problems and uncertainties :-

2-Obtain information :-


 What are the choices that are being faced and where do the uncertainties lie ?

 Gather information before making a decision helps the manager to make a more
informed decision.

‫عملية التخطيط والمراقبه‬

‫عملية التخطيط وهى عباره عن اختيار االهداف وتوقع النتائج وكيفية الوصول الى تلك االهداف ومالئمتها مع المنظمه‬

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‫عملية المراقبه او التحكم وهى عباره‬
‫عن اتخاذ بعض التصرفات والتى‬
‫من شائنها تطبيق عملية التخطيط‬
‫وتقرير كيفية تقييم االداء وتوفير‬
‫اعادة تقييم للمنظمه‬

‫خمس خطوات لعملية اتخاذ القرارات‬

‫تحديد ومعرفة المشكله من خالل‬

‫معرفة االختارات التى تتم‬
‫مواجهتها واين تقع مشاكل عدم‬
‫التاكد من تحديد المشكله‬

‫ تجميع معلومات قبل اتخاذ قرار‬-2

‫يساعد المدير على اتخاذ قرار‬
‫اكثر حكمه‬
3-Make predictions about
the future :-
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 On the basis of the information obtained attempt to predict the outcome of

each course of action.

4-Make decisions by choosing among alternatives :-

 The information has been gathered , and planning made. Select an alternative.

5-Implement the decision , evaluate performance , and learn :-

 All the effort expended in steps 1 – 4 useless the decision is put into action.
 Once implemented , the decision must be monitored.

 This is performance evaluation.

 One way of doing this is by comparing the budget with the actual results.

This makes budgeting a control tool in addition to a planning tool. Often this
accomplished by the use of a performance report.

‫بعد تجميع المعلومات يتم عمل محاولة التنبؤ بتنفيذ كل تنبؤ‬

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‫بعد كل مراحل التخطيط السابقه‬
‫وتجميع المعلومات واختيار بديل‬
‫مناسب‬

‫ المرحله االخيره وهى تنفيذ‬-5

‫القرار وتقييم االداء وكيفية التعلم‬
‫وتعتبر االربع خطوات السابقه‬
‫ليست لها قيمه بدون تنفيذ‬
‫الخطوه الخامسه وبمجرد تنفيذ‬
‫القرار البد من المراقبه عليه‬

‫يتم تقييم االداء من خالل مقارنة‬

‫النتائج المتوقعه بالنتائج الحقيقيه‬

‫وتعتبر اداة رقابيه بجانب انها‬

‫اداه تخطيطيه‬

-: A budget
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-: Control

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 Has been described as the quantitative expression of a proposed plan of action.

It is a planning tool.

 Is the action taken to implement the planning decisions represented by the

budget.

Continuous improvement and benchmarking

Creates never ending search for higher levels of performance within many

.organizations

Creating value is an important part of planning and implementing strategy. • Value is

the usefulness a customer gains from a company’s product or service. The entire
customer experience determines the value a customer derives from a product.

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‫الموازنه وهى تعبير كمى عن‬
‫خطه محتمله‬

‫معاده‬

‫التطور المستمر والمقارنه مع‬

‫افضل منافس من خالل عدم‬
‫التوقف' عن البحث المستمر من‬
‫اجل مستوى' اعلى دائما من‬
‫االداء‬

‫ملحوظات‬
.

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SUPPLY-CHAIN ANALYSIS • Production and Distribution are the parts of the value chain
.associated with producing and delivering a product or service

• .These two functions together are known as the Supply Chain •

• KEY SUCCESS FACTORS SUSTAINABILITY

The interest in sustainability appears to be intensifying among companies for several

:reasons. Some of them are

More and more investors care about sustainability •

Companies that emphasize sustainability find that sustainability goals attract and inspire •
employees

Customers prefer the products of companies with good sustainability records and boycott •
companies with poor sustainability records

Society and activist, nongovernmental organizations monitor the sustainability •

.performance of firms and take legal action against those that violate environmental laws

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Management accountants
serve as business partners
in these planning activities
because they understand
the key success factors and
what creates value

‫ملحوظات عن االستدامه البيئيه‬