This article analyses, with case study illustrations, a two-stage decision support technique for making informed choices within firms. The technique can assist managers by the use of simple decision-tree diagrams, assigning values to its branches. The technique is based on the microeconomics of choice orderings, and we demonstrate how appropriate decision trees can be constructed and applied. This technique is illustrated by three case study vignettes based on real actions of UK firms. These show how such decision trees can both aid our understanding of choices made and assist in the practice of choosing financial reporting regimes and techniques.

中文翻译：

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公司内部的两阶段决策：分析和案例研究

本文通过案例研究插图分析了一种用于在公司内做出明智选择的两阶段决策支持技术。该技术可以通过使用简单的决策树图来帮助管理人员，为其分支分配值。该技术基于选择排序的微观经济学，我们展示了如何构建和应用适当的决策树。通过基于英国公司实际行动的三个案例研究小插曲来说明这种技术。这些展示了此类决策树如何帮助我们理解所做的选择，并有助于选择财务报告制度和技术的实践。