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What I like best about this restaurant is its ambience as well as food. The restaurant is often a delight and is a fabulous space. I love the fact the restaurant has the most effective chefs. Michelin restaurant is really a space for fine dining. The restaurant is about great food, great gentry and great ambience. 4. Universality. The actual planning involves each manager and employee in the organization, an organization's overall goal is determined, managers at all levels in order to achieve the organizational goals, make the level of organizational work smoothly, all need to make a plan. Interest rates are an important tool for regulating monetary policy, and they are also used to control economic growth, such as investment, inflation and unemployment. Reasonable interest rate plays an important role in the economic leverage of social credit and interest rate. But to increase political accountability and to sacrifice the independence of the central bank is to throw the baby out of the bath. Monetary policy is complex and technical. Handing control to politicians is more prudent than handing over keys to the country's nuclear power plants. Planning is not only the premise and criterion of organization, command and coordination, but also closely related to the management and control activities. The plan sets the data, scales and standards for various complex management activities, which not only provide direction for control, but also provide a basis for controlling activities. Experience tells us that unplanned activities are uncontrollable and uncontrollable. Because the control itself is to correct the deviation of the deviation plan, to keep the management activities consistent with the objectives. Activity-based costing (ABC) is an effective management technique for assigning and manipulating the overhead costs. Overhead expense analysis and assignment can be achieved more accurate by utilizing ABC methods for a variety of products, for product expenses and profitability analysis and for appropriate distribution and control over the overheads.