profitability calculation "Conceptual framework" published by the financial accounting standards board The conversion of commodity value into cost price + profit (k+p) includes the possibility of deviation from the residual value. Because profits for more than the balance of cost price, and the cost price is less than the goods value, it provides the individual capitalists in cost price above and below the value of the possibility of selling goods, so that to achieve the profit with the goods actually contains surplus value does not agree in number. The capitalist makes use of the difference between the value of the commodity and the cost price, as a driving force in the market competition. As the competition between different production department and the free flow of capital, make different special margin balance into average profit margins or average profit margins, so that the profits further into average profit, realize the amount of capital to achieve the same amount of profit. In the usual case, the average profit and the surplus value are inconsistent in quantity. The average profit is proportionately proportional to the total amount of capital in advance and not the amount of live labor that is governed by individual capital. This and make an objective truth, essentially profits is the product of capital, it is nothing to do with labor, in this way, capital on the relationship between the wage labor to make money and to be make, will be further. Moment of torque We are in an era of economic, political, technological, social change and development. In this era, change and development bring both opportunities and risks to people, especially in the competition for market, resources and spheres of influence. If managers in seize opportunities and take advantage of opportunities at the same time, and to minimize risk, that is on the way forward towards the goals set up a bridge of convenient and secure, so organizations can be in an impregnable position, in the opportunities and risks of the vertical and horizontal choice, get survival and development. If you don't plan, or have no plans at all, you'll have disastrous consequences.