Activity-based costing (ABC) is an efficient management technique for assigning and governing the overhead costs. Overhead expense analysis and assignment can be produced more accurate through the use of ABC processes for a wide range of products, for product expenses and profitability analysis as well as for appropriate distribution and control over the overheads. The Christmas season is an occasion you will certainly wish to spend with your friends and family. It is not even the sharing of gifts that matters, although you cannot discount the wide smiles it brings. It is the presence of people you love while you celebrate the summer season?s highlight, Christmas Eve. You should be prepared with many activities that may continue the fun in the air and steer clear of what every host or hostess fears most, which is boredom. One of the wonderful activities you can do is to get everyone sing in unison each of the Christmas songs they know. Consumption is up 3.1 per cent, according to mastercard, but online retailers are experiencing the best performance of the sales growth, up 12 per cent year on year. Although the supermarket's busiest day is expected to be Friday, card operators have found that spending on groceries has fallen by 0.1% so far. At present, countries around the world is frequent use of interest rate leverage to implement macro-control, interest rate policy has become a central bank to control money supply and demand, and a major means of regulating economic, interest rate policy in the position in the central bank's monetary policy more and more important.