center for non profit management The plan should also be linked to capital management in addition to the analysis of market objectives 6. The accounting benefit is bound by the prudent principle. According to the principle of prudence, when there are a variety of accounting methods to choose from an economic business of an enterprise, it should choose a method that neither overestimates nor depreciates the benefits. Enterprises manipulate profits to achieve homogenization of profits, most of which adopt the method of overestimating earnings, and the subjective selection of the period of value-added. Visual inspection is easy to find, if it is a gas pipe that breaks down to see if there is gasoline in the ground. The plan should also be linked to capital management in addition to the analysis of market objectives Stopping trading is an important part of the plan.