题干：在什么情况下，次优的决策一般不会发生
A：公司整体的目标和决策者的个体目标没有太多一致性
B：高层制定目标和考核准则
C：行为指南发放给所有的部门经理，该指南说明了准则和目标对他们的影响
D：公司内部各个部门经理为了同一家客户，同一个指标进行竞争
考点：Budgeting Concepts and Forecasting Techniques-The Budgeting Process
关键词：Suboptima not likely
解题思路：当公司有明确的指南政策，并下达给每一个部门经理，这样可以让公司各个部门有统一个目标。 这样对于公司来讲是最好的。
ABD都不能给公司带来最佳的利益
Answer (C) is correct . Suboptimal decision making is not likely to occur when guidance is given to subunit managers about how standards and goals affect them.
Answer (A) is incorrect because Low congruence among the overall organization goals, the subunit goals, and the individual goals of decision makers increases the chances of suboptimal decision making.
Answer (B) is incorrect because When goals and standards are dictated by the top management, the chances of suboptimal decision making are increased.
Answer (D) is incorrect because When the subunits in the organization compete with each other for the same input factors or for the same customers, the chances of suboptimal decision making are increased.
