how do you calculate the gross profit Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest. Activity-based costing (ABC) is an effective management technique for assigning and manipulating the overhead costs. Overhead expense analysis and assignment can be achieved more accurate by utilizing ABC methods for a variety of products, for product expenses and profitability analysis and for appropriate distribution and control over the overheads. The American petroleum institute (API) released data showing a decline in U.S. crude oil and refined refining inventories, while gasoline inventories rose. The essence of the plan is to identify the objectives and the ways and means to achieve them. Therefore, how to move towards the established goal and achieve the organizational goal, the plan is undoubtedly the standard of all behaviors in the management activities. It directs people in different Spaces, time and positions to achieve their goals in an orderly fashion around a general goal. If there is no planning instruction, the manager will be shown as aimless aimlessness, and the manager will be shown as the policy decision to make decisions and make decisions. The result must be the chaos of organizational order, and the result of a lot of work. In a modern society, it can be said that almost every undertaking, every organization, and even every person's activities cannot have no blueprint. 2. P45 forms are in four parts, part 1 is retained with the issuing employer and the employee retains part 1 A and may hand parts 2 and 3 for the new employer. The new employer cannot make use of the P45 tax details unless both parts are given over. If either part 2 or 3 with the P45 form is missing then this employee must be asked to complete the Inland Revenue P46 form.