Edwards and bell's point of view How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies? Propagating the value proposition of the public chain to new participants - redefining "profit" to cover economic and social value. Today, because all of these reasons, the central bank hit: lost the inflation target, failure to maintain financial stability, not transparent to restore stability, without fully considering the global impact of policy. Politicians are unhappy with their performances and are seeking to regain control. The manufacturing capacity of the UK car is ranked by the top, which can be seen from the manufacturing scope of the product and the scale of the industry involved. The British automobile manufacturing scope covers include cars, commercial vehicles, buses, bus in various fields, such as mass production can be conducted at present, the UK has seven car manufacturers, eight commercial vehicle manufacturers, 11 bus passenger car manufacturers, more than 10 large premium cars and sports car manufacturers. According to the British association of automobile manufacturers and dealers, in 2013, Britain has 1.6 million cars, rolled off the production line is equivalent to have a new car every 20 seconds, 77% of products exported to all over the world. The level of car manufacturing in the UK is also attracting top manufacturers from around the world. The savings rate in January has fallen to historic lows since last August's cut in bank interest rates. In 2010, China overtakes Japan to become the other world's economy. According to economists, China remains to be a developing country with fast pace of growth. Data released that Japan\'s gross domestic product is $1.286 trillion while it is worth $1.335 trillion for China. Another source signifies that Japan keeps growing at two or three percent in weighed against 10 % annually of China.