2. The factory system period 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. Read more Torque is the force that causes the object to rotate. Engine torque refers to the moment when the engine outputs from the crankshaft. It is inversely proportional to the engine speed under the condition of fixed power, and the faster the torque is smaller, the larger it is, which reflects the load capacity of the car in a certain range.