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. Unlike trading or futures trading, currency trading does not need and possesses a particular market. All trades are executed Over The Counter (OTC) through high-speed interconnected electronic networks. The banks have their own dealing rooms and a lot individual traders trades from other home on specific encrypted foreign exchange trading software platforms. These trading platforms are generally of two sides as online or broker-side trading platforms and direct access or trader-side trading platforms. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. Mr Vesteson said he was concerned that "the message of strong growth and low inflation would become incongruent". He added that "economic growth will slow slightly next year", but inflation will continue to rise. These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously.