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افتراضي القرار الإداري- Administrative decision



إن الإنسان يعيش في بيئة متطورة ومتغيرة من آن إلى أخر لذا فهو بحاجة إلى اتخاذ قرارات معينة ومتغيرة حسب ظروفه المعيشية ، وإن نجاح فرد ما أو مجتمع ما أو منظمة ما في أمور حياته أو معيشته أو إدارته أو فشله فيها فإن ذلك غالباَ ما يكون عائداَ إلى قراراته التي أتخذها .

مفهوم القرار الإداري


ويعرف القرار الإداري بأنه جوهر العملية الإدارية الذي يمثل سلوك أو تصرف واع منطقي وذو طابع اجتماعي ويمثل الحل أو التصرف أو البديل الذي تم اختياره على أساس المفاضلة بين عدة بدائل وحلول ممكنة ومتاحة لحل المشكلة ويعد البديل الأكثر كفاية وفاعلية يجد تلك البدائل المتاحة لمتخذ القرار .

إن اتخاذ قرار معين يعتمد على قرارات سابقة ، كما أنه يؤثر على قرارات لاحقة لذا فإن من واجب المدير أن يتأنى في اتخاذه لأي قرار كان وفي الأغلب فإن أي قرار يتخذ قد يكون استمراراَ لقرارات أخرى أتخذها أناس أحرون .

عناصر القرار الإداري


يتكون القرار الإداري من العناصر التالية :

1- القرارات البديلة والمتمثلة بمجموعة البدائل التي تشكل حلولاَ بديلة للمشكلة المطروحة .
2- حالات الطبيعة والمتمثلة بالظروف المحتملة الوقوع والتي تؤثر على البدائل المتاحة ونتائجها.
3- النتائج والمتمثلة بالعوائد المترتبة على كل بديل متاح والتي تحقق في ظل حالة الطبيعة .
4- متخذ القرار ( الرجل الإداري ) .

يتخذ الرجل الإداري قراراَ ما لحل مشكلة معينة في حالة توافر المتطلبات الضرورية لاتخاذ مثل هذا القرار كوجود قاعدة محاسبية جيدة وجاهزة لتوفير أساليب حديثة ومتطورة في مجال المحاسبة خاصة أن الحاجة أصبحت ملحة لاتخاذ قرارات تتلاءم مع التغيرات والتطورات التي حدثت وسوف تحدث في المستقبل ، وهناك العديد من المتطلبات لاتخاذ قرارات خاصة الرشيدة منها وهي :

1- اختيار البديل الأفضل من بين البدائل المتاحة .
2- وجود حاجة في التنظيم بإحداث التغيير لمعالجة المشكلات والمسائل الإدارية القائمة وكذلك المناخ التنظيمي الملائم لذلك وخاصة من ناحية إقناع الأطراف التي تتأثر بإحداث التغيير داخل المنظمة وخارجها .
3- تحديد درجة التغيير المطلوب إحداثها والتي غالباَ ما تؤثر على مصالح العاملين في التنظيم وطموحاتهم وتوقعاتهم المستقبلية .
4- ضرورة تعريف المشكلة التي تتطلب إحداث التغيير وهذا يتطلب فن ومهارة خاصة في التحليل والمشكلة تكون صعوبة أو قيد على الحل .
5- وجود أكثر من بديل يمكن اختيار البديل الأفضل من بيمها وتمثل البدائل حلولاَ للمشكلة موضوع اتخاذ القرار .

خطوات اتخاذ القرار الإداري

تمر عملية اتخاذ القرار بعدة مراحل كل مرحلة تحتاج إلى عدة خطوات وإجراءات وذلك بهدف الوصول إلى قرارات سليمة ، ويختلف عدد هذه الخطوات وطريقة ترتيبها باختلاف المفكرين وهناك تصنيفات مختلفة لمراحل وخطوات اتخاذ القرار الإداري وكل تصنيف يمثل وجهة نظر معينة ويمكن تلخيص الخطوات كما يلي :

أولاَ : المرحلة التحضيرية ( ولادة القرار ) :

تتألف هذه المرحلة من مجموعة من العمليات أو الخطوات المرتبة زمنياَ وهي كالتالي :

1- إدراك المشكلة Recognition Problem
2- تحديد الأهداف Set Objectives
3- فهم المشكلة Understand Problem

ثانياَ : المرحلة التطورية ( تنامي القرار ) :

تتألف هذه المرحلة من خطوتين وهما :

1- تحديد البدائل Options Determination
2- تقييم البدائل Option Evaluation

ثالثاَ : المرحلة النهائية ( نضوج القرار ) :

تتألف هذه المرحلة من الأتي :

1- الإختيار Choice
2- تنفيذ القرار Decision Implementation
3- المتابعة والملاحظة والمراقبة Follow - up

ساعد في نشر والارتقاء بنا عبر مشاركة رأيك في الفيس بوك

__________________
المحاسب القانونى محمد صفوت


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