baskin robbins franchise profit Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. In management, the plan has a double meaning, one is the work plan, is refers to according to the analysis of external environment and internal conditions, put forward in the future a certain period of time to achieve organizational goals and achieve the goal of the solution way. Secondly, plan form, it is to point to in words and index within the organization of the form of expression and organization of different departments and different members of a certain period of time in the future about the management of the direction, content and way to arrange events. Meet with difficulties, clothing retailers in October and November for coat and knitwear sales was blocked by the untimely warm weather, while the housing market slowdown means DIY furniture chain and tough times.