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. relied on spending cuts to reduce the deficit, adding that it should be seen as part of further measures. There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy. The market is the condition that Commodity Exchange is carried out smoothly, it is commodity circulation domain all Commodity Exchange activity total. The market system is made up of all kinds of professional market, such as goods and services market, financial market, labor market, technology market, information market, the real estate market, cultural market, a complete system of tourism market, etc. At the same time, each professional market in the market system has its special functions, which are interdependent and mutually restricted, and work together in the social economy.