The optimal distribution of organizational decisionmaking power is derived by minimizing the decision cost,and the existence.

Based on decision cost,this paper analyzes how to arrangement of control right.

In－depth investigations are made into the cost accamtign method based upon operating cost and compatible with advanced manufacturing environments,thich is shaking the infromation foundation and theoretical basis oftraditional cost decision theory there by causing the changeg in the cost decision method

Tax planning in fact is a cost decision-making in some certain operating circumstance.

In a specific organization,there is a positive correlation between the decision-making cost and the proportion of the number of decision makers to that of total persons and a negative correlation between the external cost and the said proportion,while a U-type relation is observed between the total decision-making cost(the sum of decision-making cost and external cost) and the said proportion.

There is the close relation between decision-making way and decision-making cost.

Sathle thought studying conflict of political decision must relate to these questions on external risks of politics , cost of decision , system of decision, majority principle , intensity of selection , political transparency and so on .