People in the choice is to hold their currencies, or hold a certain foreign borrowing money, the first and want to hold what kind of currency brought him great benefits. And the yield of currencies first is measured by its financial market interest rates. Planning is not only the premise and criterion of organization, command and coordination, but also closely related to the management and control activities. The plan sets the data, scales and standards for various complex management activities, which not only provide direction for control, but also provide a basis for controlling activities. Experience tells us that unplanned activities are uncontrollable and uncontrollable. Because the control itself is to correct the deviation of the deviation plan, to keep the management activities consistent with the objectives. 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.