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. Japan's industrial standard, JISK 0101, defines a car as a vehicle equipped with an engine and a control device that can still drive on land without a fixed orbit or overhead line. What happens next? Opportunities in 2018 Along with the social network virtualization, the market is not necessarily true place and place, many of today's business is achieved through the computer network, China's largest e-commerce site, taobao is to provide the exchange of virtual market. Taobao, Asia's largest online retail business circle, is committed to creating the world's preferred online retail business, founded by alibaba group on May 10, 2003. Taobao now spans two large parts of C2C (consumer) and B2C (merchant to individual). As of 2008, there were more than 98 million registered users, with the majority of online shoppers in China, covering the vast majority of online shoppers in China. In 2008, the transaction volume was 999.6 billion yuan, accounting for 80% of the online shopping market.