apple profit margin The level of productivity of society determines the organizational form of social basic economic units. Enterprise is the result of the development of social productive forces to a certain level, which is the product of commodity production and exchange of goods. Macroeconomics' need for government intervention ' 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods.