Loading is the work load that is allocated to a work centre. For example, time might be lost while changing over from making one ingredient of another. If the machine in time breaks down, it will not be available. If there is machine reliability data available, this also needs to be taken into account. Sometimes the equipment could possibly be awaiting parts to reach or be 'idling' for a few other reason. Other losses could include an allowance for the device being run below its optimum speed as well as an allowance for that 'quality losses' or defects which the machine may produce. Of course, many of these losses must be small or non-existent in a well-managed operation. Finite loading is definitely an approach which only allocates work to a work up to and including set limit. This limit will be the estimate of capacity to the work centre (based on the times designed for loading). Infinite loading is surely an method of loading work which does not limit accepting work, but rather tries to cope with it. Network planning technology is a scientific method of planning and management, which is developed with the development of modern science and technology and industrial production. In the 1950s, in order to meet the needs of scientific research and the management of new production organizations, some new methods of planning management were introduced abroad. In 1956, dupont studied the key line method of network planning technology (CPM) and tried it on a chemical engineering project, and achieved good economic results. In 1958 the United States naval weapons when "Polaris" missile plans, applied the plan evaluation method (abbreviated as PERT) project plan arrangement, evaluation, audit and control, was a huge success. In the early 1960 s, the network planning technique, has been in the United States all new construction fully adopt this kind of new method for program management, could be introduced into Japan and Western Europe and other countries. With the rapid development of modern science and technology and the continuous improvement of management level, network planning technology is also developing and improving. At present, it has been widely applied in the fields of industry, defense, construction, transportation and scientific research of the world, and has become a scientific method of modern production management in developed countries. 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. Britain has a long history of motor vehicle development, and the world's leading enterprises, universities, motor racing industry and autonomous projects have the strength to realize the transformation and development. Professional knowledge and forward-looking thinking are the unique advantages of developing core automotive technology in the UK. (1) the equity of enterprises in general (including the transfer of shares, or shares, buy and sell, should according to the state administration of taxation on several tax equity investment business issues notice "(guoshuifa (2000) no. 118) the relevant provisions. Where the equity transferor should share the accumulated undistributed profit or accumulated surplus accumulation fund of the investor, the income derived from the transfer of equity shall not be recognized as the income derived from the nature of the dividend.