low cost business with high profits These managerial accounting questions correspond with effective cost assignment and optimal cash strategy tips for a small business enterprise-the appropriate combination of costs management strategies that maximizes the return and shareholders' wealth while minimizing the cost of operations, simultaneously. In the 18th century, the western countries successively carried out the industrial revolution, the universal adoption of large machinery, laid the foundation for the establishment of factory system. In 1771, British man Richard arkwright1732-1792 founded the first cotton-yarn factory in the city of kron. In the 1930s and 1940s, the factory system was established in Britain, Germany and other countries. The main sex of factory system is: to carry out large-scale intensive labor; Using big machine to improve efficiency production; Implement the employment system; The division of labor is deepening and production is socialized. The establishment of factory system marks the real birth of enterprises. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure. The city of bentugon salvis, in the southwestern state of Rio grande do, has a reputation as the "capital of Brazilian wine" and has a history of almost 150 years. Nearly 85 per cent of Brazil's wine is produced in more than 700 vineyards, which have a total area of less than 400 square kilometres. The wine is fresh and balanced with cabernet sauvignon, merlot and chardonnay. This two days of U.S. stocks in the capital market, there was a dark horse, the named Longfin company, in just two days, rose more than 2000%, and due to rise too fast, multiple trigger exchange circuit breakers. It is understood that the company is mainly engaged in the use of artificial intelligence technology to provide financial services. Longfin (NASDAQ: LFIN), which was founded in February, has been trading on the NASDAQ stock exchange since last week at $5 a share, a very young start-up.