处于或接近组织顶层，承担着制定广泛的组织决策，为整个组织制定计划和目标的责任。
Managers at or near the top level of the organization who are responsible for making organization-wide decisions and establishing the goals and plans that affect the entire organization.
应当建立科技经济一体化的宏观决策体制、计划管理体制、组织结构体制和法律调整体制。
A macro decision system, a plan management system, an organization and structure system and a law modification system related to the integration of science, technology and economy must be established.
两种方法都是为计划、组织并指导、控制和决策制定等管理活动提供成本信息。
Both systems also provide product cost data to management for planning, organizing and directing, controlling and decision-making.
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