The views of munoz and sprawus 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. Then the interest rate theory of the loan is the interest rate theory of neoclassical school, which is proposed to correct Keynes's theory of "liquidity preference". In some ways, the theory of interest rate can be regarded as a synthesis of classical interest rate theory and Keynesian theory. Central bankers' tasks are limited to keeping inflation stable and independence easier to maintain. Given this narrow mandate, the allocation of central bank decisions is limited. Moreover, it is easier to explain how the central bank's policy tools are linked to its political mandate. 2. Open securities investment account First of all, it costs transaction cost for the manufacturer to purchase intermediate products in the market. It includes the cost of seeking suitable suppliers, signing contracts and supervising contract execution. If the manufacturer can produce some intermediate products within the enterprise itself, it can eliminate or reduce some transaction costs, and can better guarantee the quality of the products. Second, if the manufacturers need is a special type of specialized equipment, the supplier does not generally willing to specialize in only a buyer of the product of the investment and production, because this kind of proprietary investment risk is bigger. Therefore, vendors that need this specialized device need to solve the problem of specialized devices within the enterprise. In the end, the manufacturers hire employees with specialized skills, such as specialized product design, cost management, and quality control, and establish long-term contractual relationships with them. This can be more beneficial than buying the corresponding services from other vendors, thereby eliminating or reducing the corresponding transaction costs.