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Decision making is one of the basic cognitive processes of human behaviors by which a preferred option or a course of actions is chosen from among a set of alternatives based on certain criteria. Decision theories are widely applied in a number of disciplines encompassing cognitive science, computer science, management science, economics, sociology, psychology, political science, and statistics. The studies on decision making can be categorized into two classes: descriptive and normative theories. A number of decision strategies have been proposed from different angles and application domains such as the maximum expected utility and Bayesian method. However, there is still a lack of a fundamental and mathematical decision model and a rigorous cognitive process for decision making. This paper presents a decision making process on the basis of the layered reference model of the brain (LRMB). The cognitive process of decision making is modeled as a sequence of Cartesian-product based selections. A rigorous description of the decision process in real-time process algebra (RTPA) is presented. Different decision making strategies are comparatively analyzed. The result shows these strategies can be well fit in the formally described decision process. The cognitive process of decision making may be applied in a wide range of decision-based systems, such as cognitive informatics, software agent systems, expert systems, and decision support systems.