ABSTRACT
The basis of business and commerce is usually to make money. It may be not for profit, that is, it maybe for charitable purposes, or to provide an essential service. No matter which way, it is likely to have both income and expenditure. The income needs to be equal to, or greater than, the expenditure for the business to remain viable. Manufacturing engineering firms usually create wealth in two ways. They make objects which are valuable in themselves, the ownership of these objects adds to the wealth of whoever possesses them. The objects have been sold by the maker for more than they cost to make, so making the manufacturers a profit.
