net profit margins by industry Profits of socialism and capitalism have substaintial distinction, is it to create value for the society, in order to expand socialist reproduction and improve people's living conditions, is the socialist accumulation and the main source of social consumption funds, is to measure and evaluate enterprises an important indicator of economic activity. 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? The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. At the same time, the company also announced that it will acquire 450,000 tons/year calcium chloride unit and 49,000 tons/year calcium chloride plant of the giant chemical group of China, with 6402, 53.1 million yuan. Xinlian chemical and plasticizing plant realized the revenue of 3251, 86.30 million yuan respectively in January and November of 2017, achieving a net profit of 97 yuan, -3.27 million yuan. The acquisition can improve the self-balancing ability of hydrogen chloride and hydrochloric acid in the company, and it is expected to guarantee the operation stability of the industrial chain after the completion of the acquisition. Originated in ancient human market trading place for a fixed period of time or place, after the urban growth and prosperity, live in the city of adjacent area farmers, craftsmen, artisans, will start to deal with each other and contribute to the economy of the city. Obvious, the best way to trade is in the city there is a centralized, as market, can let the people in the provision of goods and business services, convenient for people to find goods and business contacts. When a city's market becomes large and more open, the city's economic vitality is also relatively growing. 2. Predictability. The plan is made before the action, which aims to achieve the goals of the future, and to accomplish the next tasks and tasks.