Central office was too far removed from operating decisions at the department level.

总部办公室与部门级别对运行的决策大相径庭。

《柯林斯英汉双解大词典》

Management accounting is concerned primarily with providing a basis for making management or operating decisions.

管理会计主要与有关提供了依据进行管理和经营决策。

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This paper mainly discusses four indexes to measure the risk of operating decisions and analyses their advantages and disadvantages.

以盈亏平衡决策为例，设计了四种不同的经营决策风险计量指标，并对它们各自的优缺点作了分析论述。

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Buffett leads Berkshire with a tiny staff of roughly two dozen at its headquarters, and he largely lets the CEOs of all Berkshire's subsidiaries make all the operating decisions.

NPR: What's Happening At Buffett's Annual Meeting

You see some 23-year-old who's leading a platoon in hugely dangerous circumstances, making decisions, operating complex technologies.

WHITEHOUSE: Twitter Town Hall

Corporations issue stock and are run by a board of directors (or, in smaller companies, a single director) who oversee major decisions and operating procedures.

WSJ: Forming a C Corporation