– – Strengths : assets of the company , importance of its products to the citizen and country in general , motivation of the employees , how to achieve the maximum production capacity 1- Weaknesses : Things are threaten the company , increasing the cost of products 2- opportunities : how to buy the raw materials by less cost, opening new warehouses , marketing planning 3- Threats : Things are threaten the company , increasing the cost of products , decreasing the selling price of it’s product 4- Cost accounting : profit planning , budgeting