It is not obvious in some analyses, but it is important to note that economic profits include opportunity costs. The profit of an entrepreneur (normal profit) is usually positive, but economic profit can be either positive or negative (loss). That's why the opportunity cost is included: in a completely competitive market, when marginal cost equals marginal revenue, profit maximization or loss minimization conditions arise. If the market price is lower than the total average cost, which means that the economic profit is negative, the entrepreneur needs to compare the value of the loss and the average variable cost. If the business continues to operate, the negative economic profit must not be lower than the average variable cost, otherwise the entrepreneur would rather shut down the company than continue to take the loss. He added: "austerity has failed and will only continue to undermine our economy in the brexit negotiations. In 2010, China overtakes Japan being the other world's economy. According to economists, China remains to be a developing country with fast pace of growth. Data released that Japan\'s gross domestic product is $1.286 trillion while it is worth $1.335 trillion for China. Another source demonstrates Japan keeps growing at 2-3 percent in compared with 10 % a year of China. Edwards and bell's point of view Activity-based costing (ABC) is an efficient management technique for assigning and governing the overhead costs. Overhead expense analysis and assignment can be produced more accurate through the use of ABC processes for a wide range of products, for product expenses and profitability analysis as well as for appropriate distribution and control over the overheads. The international monetary fund (IMF) being worried, said discuss decomposition "disorderly exit may lead to the European Union, asset prices fall sharply", and is yet to be completed task list "is very long, so the time is ambitious".