The decision is the action chosen to achieve one or more targets. Management decision is essential element of management, the rational choice of an alternative action in order to achieve objectives pursued, the application of which influences the activity of at least one person but the decision maker. The quality of management of a unit occurs best when applying the chosen decision. The Decision process consists of an overall of phases through which the managerial decision is prepared, adopted, applied and evaluated. It is very important for managers and people who occupy leading roles in companies to have a set of qualities, skills and knowledge which will help increase the producibility and also take the best decision.