Hybrid cars, which add an internal combustion engine to pure electric vehicles, aim to reduce the pollution of cars and improve the mileage of pure electric vehicles. Hybrid vehicles have serial and parallel structure. According to financial data from its official website, revenue rose from $1177,000 to $40,374,000 in 2015-2017, and after-tax profits rose from $713,000 to $7082,000. 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. It is our responsibility to achieve our goals in the right way in 2018, and we have this opportunity.