(2) the use of management accounting and cost projections for sales forecasting through market research, sales forecasting, business plan period to determine how much to sell new products to be sold on the new product on the market historical data and future supply and demand careful analysis, taking into account the enterprise and the industry's economic situation and about the important changes in economic indicators so that our business not just in cost management and analysis reflect the actual cost of super-reduced cost reasons, but should focus on the future require advance for cost projections, plans for how much the plan period should be spent, and accordingly the cost of setting goals, and then in their daily economic activities, the level of responsibilities of the various indicators of strict cost control, and guide all employees to achieve this goal.