Decision making is an essential activity in every organization. Decisions should be considered carefully since they can either improve or break a business. There are two types of decisions that is structured decision which involves processing data in a specific way in order to get the correct answer while non-structural decision do not have any certain criteria which can be followed to come up with the correct answer. This paper will focus on the objectives of making decisions, additional information required in decision making process and the kind of analysis used in decision making.Objectives are usually set before making decisions. The objectives that will achieve through making decision includes; profit and determining the risk the will undertaking. Managers have several option and they should evaluate each of them in order to determine which yield the highest profit in the long run. In determining the option which maximize the profit benefit and cost analysis takes place. Risk and uncertainty about the future are objectives that forces managers to make decisions (Zsambok and Gary67). For example the option of building additional buildings in the town may take time (5-10years) its risk since uncertainty about the future is unknown therefore analysis about the future benefits and current capital analysis are determined.For the planning board to make a decision they should additional information such ability to describe how options translate into outcome and predictive statistical, legal knowledge as well as scientific relationships knowledge (Chien, 2010.). The board should be able to translate the options available into the possible results before making a decision and be predictive about the future of the options available.Decision analysis allows decision maker to evaluate complex alternatives in terms of value and uncertainty and select best of options available. One way of analyzing decision is through cost benefit analysis model. For the board to make a decision, models should be structured and assigned some probability and values to fill in the model computation