%0 Journal Article %T Business making decisions Toma de decisiones empresariales %A Enrique Benjam¨ªn Franklin Fincowsky %J Contabilidad y Negocios : Revista del Departamento Acad¨¦mico de Ciencias Administrativas %D 2011 %I Pontificia Universidad Cat¨®lica del Per¨² %X People and organizations make better or get wrong as consequence of making decisions. Sometimes making decisions is just a trial and error process. Some others, decisions are good and the results profitable with a few of mistakes, most of the time because it¡¯s considered the experience and the control of a specific field or the good intention of who makes them. Actually, all kinds of decisions bring learning. What is important is the intention, the attitude and the values considered in this process. People from different scenes face many facts and circumstances¡ªalmost always out of control¡ªthat affect the making decisions process. There is not a unique way to make decisions for all companies in many settings. The person who makes a decision should identify the problem, to solve it later using alternatives and solutions. Even though, follow all the steps it¡¯s not easy as it seems. Looking back the conditions related to the decisions, we can mention the followings: uncertainty, risk and certainty. When people identify circumstances and facts, as well as its effects in a possible situation, they will make decisions with certainty. As long as the information decreases and it becomes ambiguous the risk becomes an important factor in the making decisions process because they are connected to probable objectives (clear) or subjective (opinion judgment or intuition). To finish, uncertainty, involves people that make a decision with no or little information about circumstances or criteria with basis Tanto los individuos como las organizaciones prosperan o fracasan como resultado de las decisiones que toman. Algunas veces, la toma de decisiones es un proceso de prueba y error. Otras, las decisiones son certeras y sus resultados favorables con un margen de error m¨ªnimo, generalmente porque media la experiencia y el dominio de un campo espec¨ªfico o la energ¨ªa positiva de quien las toma. En realidad todas las decisiones entra an un aprendizaje. Lo importante radica en la intenci¨®n, la actitud y los valores que se manejan en el proceso. Todas las personas de diferentes ¨¢mbitos enfrentan numerosos hechos y circunstancias ¡ªcasi siempre fuera de control¡ª que influyen en el proceso de la toma de decisiones. No existe un m¨¦todo ¨²nico para tomar decisiones que todas las empresas puedan emplear en todas las situaciones. El individuo que toma una decisi¨®n debe definir con exactitud el problema en cuesti¨®n, para despu¨¦s generar soluciones alternativas y evaluarlas y, por ¨²ltimo, tomar la decisi¨®n. Sin embargo, hacer todo lo anterior no resulta tan sencillo en la realidad. Hac %K Comportamiento organizacional %K toma de decisiones %U http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/457