The article deals with small and medium-sized industrial enterprises and looks into problems about the process of decision making in order to optimize the cost of enterprises within critical financial times. The article focuses on the theoretical models for decision making and presents the analysis of metal processing company „X“ to disclose multiple factors that have an influence on successful processes of selecting and making decisions. The paper also describes the theoretical decision-making model for optimizing company's costs on the basis of which decision-making processes should be moved to e-environment which may assist in improving the overall decision-making procedures in small enterprises.

Article in Lithuanian