Keynes argued that savings and investment were two interdependent variables, not two independent variables. The government also told the bank of England that it could increase its $25bn in regular funding schemes, which means that this is unlikely to change. Last year, labour market economist John Philpott found that more than one in five workers, around 7.1 million people, were in precarious employment, up from 5.3 million in 2006. How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies?