The popular programme, which has been running since 2011, and regularly draws audiences in excess of 4m, sees a team of home improvement experts led by Alan Titchmarsh transform properties for deserving families in difficult circumstances. The essence of the plan is to identify the objectives and the ways and means to achieve them. Therefore, how to move towards the established goal and achieve the organizational goal, the plan is undoubtedly the standard of all behaviors in the management activities. It directs people in different Spaces, time and positions to achieve their goals in an orderly fashion around a general goal. If there is no planning instruction, the manager will be shown as aimless aimlessness, and the manager will be shown as the policy decision to make decisions and make decisions. The result must be the chaos of organizational order, and the result of a lot of work. In a modern society, it can be said that almost every undertaking, every organization, and even every person's activities cannot have no blueprint. The conversion of commodity value into cost price + profit (k+p) includes the possibility of deviation from the residual value. Because profits for more than the balance of cost price, and the cost price is less than the goods value, it provides the individual capitalists in cost price above and below the value of the possibility of selling goods, so that to achieve the profit with the goods actually contains surplus value does not agree in number. The capitalist makes use of the difference between the value of the commodity and the cost price, as a driving force in the market competition. As the competition between different production department and the free flow of capital, make different special margin balance into average profit margins or average profit margins, so that the profits further into average profit, realize the amount of capital to achieve the same amount of profit. In the usual case, the average profit and the surplus value are inconsistent in quantity. The average profit is proportionately proportional to the total amount of capital in advance and not the amount of live labor that is governed by individual capital. This and make an objective truth, essentially profits is the product of capital, it is nothing to do with labor, in this way, capital on the relationship between the wage labor to make money and to be make, will be further. The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. Any transaction can be seen as a contract between the two parties. The so-called transaction cost can be seen as the cost of the transaction contract. According to Mr Coase and others, a type of transaction costs arise from the accidental factors that occur when a deal is signed. These incidental factors may not be written into the contract due to the fact that they could not be foreseen in advance, or although they could be foreseen, they could not be written into the contract due to too many factors. Another type of transaction costs is the signing of contracts and the cost of monitoring and enforcing contracts.