In 2010, China overtakes Japan for being the other world's economy. According to economists, China continues 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 shows that Japan is increasing at 2 to 3 percent in in comparison with 10 percent 12 months of China. In 1934, professor rei, of the center for fluid mechanics, used model cars to measure the aerodynamic drag of various bodies in wind tunnels 2. P45 forms are in four parts, part 1 is retained with the issuing employer and the employee retains part 1 A and may hand parts 2 and 3 for the new employer. The new employer cannot make use of the P45 tax details unless both parts are given over. If either part 2 or 3 with the P45 form is missing then this employee must be asked to complete the Inland Revenue P46 form. 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.