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. The Child Support Agency (?CSA') is able to order what many of us remember as ?Garnishee Orders' against employers to be able to siphon-off a share of your employee's income with regards to collecting child maintenance. Such orders, in this area of law, really are a creature of statute and therefore are called ?Detachment of Earnings Orders' (?DEO'). Rather confusingly, DEO's are not the same as the Third Party Debt Orders within Part 72 of the Civil Procedure Rules. Nomenclature aside, a real difference that is certainly to be present in the DEO is the manner in which one refers to have them set aside. An appeal against a DEO's lies on the magistrates' court on circumscribed bases, the definition of which includes led to costly, confusing, litigation. Workers in the category for caring, leisure and other service occupations earn £218 more on average than equivalent full-time members of staff, while temporary managers and directors enjoy a £2,477 pay boost compared to full-timers. An open market enables enterprises to compete and cooperate with each other on a larger scale and at a higher level to promote economic development.