The UK glass industry is pursuing an active programme on energy efficiency and decarbonisation. But building the business case to secure funds remains a barrier. Capital costs can be very high and paybacks periods are often in excess of two years; traditional loans are usually unattractive for this work. The difference between the income and the total income has been realized Activity-based costing (ABC) is an effective management technique for assigning and manipulating the overhead costs. Overhead expense analysis and assignment can be achieved more accurate by utilizing ABC methods for a variety of products, for product expenses and profitability analysis and for appropriate distribution and control over the overheads. Network planning technology was developed and developed in the United States in the late 1950s. This approach includes a variety of web-based methods, such as critical path method, planning review technology, combined network method, etc.