Julie Palmer, a retail expert at Begbies Traynor, said retailers faced a particularly disappointing deal in the weeks following the apparent success of "black Friday" at the end of November. 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. (3) monetary benefits -- increase the monetary value of assets. There are both measurable and unquantifiable benefits in these three different forms of income. Among them: mental income is too strong to measure, monetary gain is easy to measure because of the static concept of value change. Economists, therefore, focus only on actual earnings. Ms lagarde said she recently to Britain and the European Union in the civil rights, Northern Ireland and financial settlement negotiations welcome breakthrough, but said, the final agreement was established to minimize the trade barriers, and to provide enough time to implement change. Modern economy, the interest rate as the price of money, not only restricted by many factors in the economic and social, and changes in interest rates to have a great impact on the economy as a whole, as a result, modern economists are studying the interest rate decision problem, pay special attention to the relationship between the variables and the balance of the economy as a whole, the interest rate decision theory has experienced the classical interest rate theory, Keynes's interest theory, interest rate in loanable funds theory and is-lm analysis as well as the contemporary evolution of dynamic interest rate model, the development process. 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.