This paper aims to analyze in epistemological terms the idea of decision-making process as found in the business administration domain. Thus, we consider an epistemological analysis of the ways in which the decision making process is encoded, decrypted and forwarded by decision makers at the level of business organizations. By the epistemological analysis we want to highlight some theoretical and practical approaches on the idea of decision-making process. In those circumstances, the starting point of our work is aimed at the idea that any business organization the decision makers have a relevant role in terms of assuming strategies and implicitly in the decision-making. In other words, the managerial dimension of the business organization overlaps the very dimension of the decision-making processes within it. In our approach we are interested on how such an approach is possible that will try to explain in epistemology terms while making reference to a logical process of the managerial action. We believe that such an attempt may prove to be effective to the extent that a number of issues that can be integrated and validated at economic and social levels in conjunction, of course, with the logical algorithm of the decision-making process are considered. Moreover, the present study aims to examine how the decision making process becomes reality depending on its simple or complex nature. The research methodology envisages on the one hand, a comprehensive analysis of the methods of enunciation and the materialization of the decision-making process, and on the other hand, those which explicit the practical results validated at the business organization level and at socio-economic level. The synthesis of the main ideas that express the concretization of the decision making process within business organizations involves a form of valorization of information by the very logic of action of decision makers (founders / top-managers). Therefore, we will try to provide details and develop at the same time a number of conceptual and theoretical approaches on the subject by relating to the ideas of simplicity and complexity.