These managerial accounting questions relate with effective cost assignment and optimal cash strategy tricks of a company enterprise-the appropriate mix of costs management strategies that maximizes the return on your investment and shareholders' wealth while minimizing the expense of operations, simultaneously. The black-tie awards ceremony was held on 15 June at the Royal Armouries in Leeds, at the centre of the country’s great east-west glass manufacturing corridor – where nine out of ten of the UK’s largest glass manufacturers have production sites. In fact, value has its objective existence form and its subjective reflection form. Subjective value can be divided into two specific forms: values and emotions. Among them, values are people's understanding of absolute value, or people's understanding of value absoluteness. Emotion is the perception of relative value, or the relative understanding of value. Values (or emotional) and the value of relationship in essence is the relationship of subjective and objective: on the one hand, the objective value decision and restricts the subjective value, subjective value is to reflect the objective value, based on the objective value, and around the objective value fluctuates up and down; On the other hand, subjective value has certain relative independence, and has a certain reaction to objective value, which can induce, strengthen or restrict the objective value. 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.