Development, decision-making and implementation of managerial decisions are among the central function and makes the largest percentage in the structural distribution among the responsibilities of management personnel. As a result – the quality and effectiveness of the results obtained, depends on their level of competence. The purpose of the study is to determine the conceptual provisions of the mechanism of decision making and implementation of management decisions. The main tasks include the following: definition of the essence of the concept of "process", development of a multi-factor cause and effect (causal) model of the mechanism of decision making and implementation of management decision; to develop a conceptual hierarchy of goals of the mechanism of the process of ensuring the adoption and implementation of management decisions in the entrepreneurial organizational structure. The dialectical method of cognition of economic processes, scientific developments and publications of national and foreign scientists on the theory of decision was applied. We see the prospect of further research in the possibility of supplementing the theory and methodology of managerial decision-making in various fields of application within the defined managerial levels. The essence of the concept of "process" in the part of managerial decision-making is determined by the author. The researcher found out, that decision-making should be inextricably linked with the process of action. It would allow the decision-making problem be determined systematically, taking into account the process organization principles, the criteria for evaluating the achievement of the stated goal and having a causal effect. A multi-factor causal model of the mechanism of decision-making and implementation of managerial decisions is proposed in the article. The author offered conceptual hierarchy of the goals of the mechanism of the process of ensuring, decision-making and implementation of managerial decisions in the entrepreneurial organizational structure. Six interrelated levels of the hierarchy of goals of the mechanism of the process of ensuring, decision-making and implementation of managerial decisions in the entrepreneurial organizational structure was determined by the researcher: (institutional level – meeting the needs of the socio-economic system; top-level – is the ability of TOP management to ensure the ability to achieve the mission of the enterprise in terms of obtaining the desired profit and capital build-up of the entrepreneurial organizational structure; administrative level – providing management personnel with organizational the managerial decision-making process and implementation; operational level – familiarization and adjustment of the preparation process and management of decision-making by the middle-level managers; bottom level – the implementation of the formed managerial decisions by executive and production staff. Basic rules and principles of ensuring the mechanism of decision-making and implementing managerial decisions in the entrepreneurial organizational structure were formed
process, mechanism of provision; managerial decisions; multifactorial cause and effect model; goals hierarchy