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. Historical costs differ from current values The first and foremost task before organizing the is always to resolve some basic questions like discussing the detail in the programme, what activity should be included in the activity, list in the students which will participate in the event, budget from the program. These are the crucial thing which needs to be handled meticulously. The annual day function prevail environmental surroundings of excitement inside school and the scholars take their all effort to generate the annual day an affair to recollect. In this wedding day children’s behave as tons and parents come since the guest. Economic profits in perfect competition and monopolistic competition market has a special purpose, a positive profit can attract more enterprises to enter the market, increasing competition and push the market equilibrium price low, exclude some enterprises lack of competitiveness in the market, to achieve long-term equilibrium; On the contrary, negative economic profit can eliminate some of the original enterprises in the market, because the supply is reduced, the market equilibrium price will be pushed up, and the long-term equilibrium will be achieved. The result of the two cases is that economic profits disappear from each manufacturer and the manufacturer's total income is at the lowest point of average cost. Interest rate