《企业管理决策模拟》是基于互联网（B/S，C/S结构），运用计算机技术产生模拟的企业经营管理环境, 学生组成虚拟的公司，并担当相应的高级管理岗位职务，承担相应的管理职能，在模拟的市场环境里进行仿真经营管理决策的训练。
仿真管理决策模拟按期进行。各虚拟公司在期初要制订本期的决策，包括生产、运输、市场营销、财务管理、人力资源管理、研究开发、战略发展等方面，并在规定时间内按要求通过网络提交决策。软件将根据各公司的决策和状况，依据模拟的市场运营机制决定各公司的销售量，并评价一系列经营指标，对各公司的经营绩效做出综合评价。经多期模拟后, 按综合绩效确定虚拟公司的经营管理的效果和市场地位。通过团队互动的体验、反思、综合分析并再体验的螺旋式上升的体验学习方式，培养学生在变化多端的经营环境下, 面对多个竞争对手,正确制定企业的决策, 科学把握企业经营管理的活动规律，达到企业的战略目标。
《企业管理决策模拟》是发源于欧美，并广泛开设于管理类学科的综合实验、实战课程，该课程所需知识横跨管理学、企业战略管理、市场营销学、生产运营管理、会计学、财务管理、人力资源管理、运筹学、信息化管理等诸多领域，教师将引导学生全面灵活地运用各学科的知识, 提高分析、判断和应变能力, 强化经理人人格心态职业性，培养团队合作精神。管理决策模拟所具有的竞争性、趣味性、实用性是其它课堂教学形式难以比拟的。
本课程配套有企业竞争模拟平台（北京大学）、辅助决策工具（基于EXCEL）开发、在线互动教学平台（首经贸互动课堂）、学生专业社团（企业竞争模拟协会）及全国性赛事（CMC大赛）为教学辅助手段和教学延展活动。
"Decision Simulation of Business Management " is based on the Internet (B / S, C / S structure), the use of computer technology to produce analog business management environment, the students form a virtual company, and served as senior management positions corresponding duties, bear the appropriate management functions in a simulated market environment for training simulation management decisions.
Analog simulation management decisions on schedule. At the beginning of each virtual company to formulate the current decision-making, including the aspects of the production, transportation, marketing, financial management, human resource management, research and development, strategy development and decision-making in accordance with the provisions requested by the network time. Software will be based on each company's decisions and conditions, according to the simulation market operation mechanism determines the sales volume of each company, and evaluate a range of business indicators, the operating performance of each company to make a comprehensive evaluation. After the multi-period simulation, the consolidated performance and market position to determine the effect of a virtual company's operating management. Through the experience of team interaction, reflection, and comprehensive analysis of the experience of reliving the spiral learning, students in the changing business environment, faced with multiple competitors to develop the right business decisions, scientific understanding of business management The activity patterns to achieve corporate strategic goals.
"Decision Simulation of Business Management " is originated in Europe, and widely opened in comprehensive experiment, the actual course management disciplines, and across the curriculum with the necessary knowledge management, corporate strategic management, marketing, production and operations management, accounting, financial management, human resource management, operations research, information management and many other areas, teachers will guide students through flexible use of knowledge in various disciplines, improve the analysis, judgment and response capabilities, strengthen managers occupational personality mentality, cultivate team spirit . Management decision-making simulations with competitive, fun, practical form of classroom teaching is another difficult match.
This course is supporting a competitive simulation platform (Peking University), decision support tools (based on EXCEL) development, online interactive learning platform, student professional societies and national events (CMC Contest) teaching aids and teaching extension activities.
