The analysis of potential problems that can confront the entity is focused on the prospective, anticipatedcharacter of the process of substantiating the decisions, that represents the central moment of any management process. The special importance of the decision-making process requires a constant concern for its improvement, for strengthening the entity's ability to develop quality decisions that would lead to increased efficiency and competitiveness. In this regard, the conducted research focuses on studying the decision-making process, focusing on certain decisions, addressing and differentiating relevant and irrelevant issues with reference to costs, expenses and income - using practical situations. The article presents an investigation based on documenting bibliographic sources regarding the decision-making process and the relevant information.