The optimal combination of benefits and risks is the best combination of benefits and risks. If the benefit is certain, the risk is minimized; Managing a business's operations, marketing and purchases activities and expense management are just some from the decisions that management needs to deal with. After they have designed a assist the company will then must decide what to do with those profits. Among the choices for using income is: operations, returning cash to shareholders, or keeping profit reserve for future use. In this article we discuss how you can calculate expanding the figure that's reported as retained earnings on balance sheets and presenting a review of why a company would want to keep a reserve. The optimal combination of benefits and risks is the best combination of benefits and risks. If the benefit is certain, the risk is minimized; The basic economic unit of society in the primitive society of the clan, tribe, slave owners in the slave society, feudal society's family and the manual workshop, after the evolution of the form of this modern form in a capitalist society was born enterprise.