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. But how long can anyone support "god and the gun" at the cost of "bread and butter"? The meditationist populists who presided over the Roman empire knew that the populist mob needed material and diversion: bread and circuses. Angry twitter makes no sense to those who can barely afford to live with dignity, let alone tickets to the modern Colosseum to watch football matches. These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously.