No one is a fool, and money doesn't make a profit. Yu 'ebao's interest rate cut is also to avoid risk. Read more Not only can consumers have more choices in the price, variety and service of commodities, but also make it better for enterprises to purchase production factors and sales products. 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.