The market believes the next rate increase could happen in May 2018, as officials take action to prevent a record low unemployment and wage inflation leading to inflation. There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy. 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. The inseparability of shares, that is, shares are the most basic unit of the company's capital, and each share must not be divided; 1. Ordinary transport vehicles 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.