is owning a crossfit gym profitable 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? Historically, the concept of income has first appeared in economics. Adam Smith, in the wealth of nations, defined income as "the amount of consumption that is not eroded by capital", and saw it as an increase in wealth. Later, most economists inherited and developed this view. 1890, ai (Alfred Marshall Maarshell) in its "the principles of economics," the Adam Smith's "wealth increase" enterprise, introduced the concept of earnings, is proposed to distinguish the entity capital and value-added benefits of economic benefits. Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. But administrators lost £990 a year compared to full-time employees and the average sales or customer service worker lost £800 a year. The market can indeed be described as a laissez-faire pricing mechanism. However, this price mechanism does not operate in a vacuum, and does not work effectively in any social system. The basic premise of the efficient operation of the price mechanism is the implicit assumption of Smith: to recognize individual "lusts" and to clear and protect individual property rights. Clear and guaranteed personal property is the basic premise of market existence. It is necessary to recognize the personal "lusts" and to ensure that individual property rights are supported by the corresponding institutions, which are not in our society. In the early hours of Wednesday, crude oil inventories were down (though gasoline inventories rose), boosting U.S. oil prices, according to zero hedge, a leading financial blog. But oil inventories in the EIA fell by five weeks, while gasoline inventories rose in six weeks and oil prices were volatile. In addition, us crude oil output was at a record high. Currently, us oil is trading at $57.56. The oil was trading at $63.95, up 0.25%. There are also time factors. "As the market develops, we have the opportunity to sell our 3D XPoint to partner Intel."