non profit organizations nationwide 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? While many key factors need to be taken into account when making plans, the core issue always is when to exit the transactions that have been entered. This actually includes three exit plans. For one thing, there must be a plan to accept losses, and to pull out if the deal loses. Second, there must be a plan to accept a profit, and once the profit target is met, it will be satisfied. Third, there must be a plan that allows the trader to exit the transaction in the event that a significant change is not occurring for a considerable period of time.