benefits for non profit organizations So there is concern that the yield will not fall below the historic low of 2.4%. How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies? Understand different connotation of interest rates, will help us for the financial concepts of interest rates has a more deepen understanding, especially the formation, change and derivatives need to be determined by the market, this is a very key factor.