We are in an era of economic, political, technological, social change and development. In this era, change and development bring both opportunities and risks to people, especially in the competition for market, resources and spheres of influence. If managers in seize opportunities and take advantage of opportunities at the same time, and to minimize risk, that is on the way forward towards the goals set up a bridge of convenient and secure, so organizations can be in an impregnable position, in the opportunities and risks of the vertical and horizontal choice, get survival and development. If you don't plan, or have no plans at all, you'll have disastrous consequences. 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.