Calculation of Income Tax Corporate Income Tax Corporate Social Responsibility Distribution Costs Final Income Tax GICS Local assets management PP 46 2013 Participation budgeting Profitability Profits Promotion Cost Return on Equity Return on assets SMEs analysis budgeting policies buying decision-making delegation of authority budgeting on managerial performance differential accounting information evaluation government regulation intern control internal control job relevant information budgeting leasing licensing service local assets management accounting information systems motivation budgeting product quality sales cycle total quality management