In 1946, the famous British economist J.R. hicks, in value and capital, developed the concept of income into a general concept of economic gain. He argues that the real purpose of computing revenues is to make people aware of the amount of money they can spend without making them poorer. Accordingly, he gave a generally accepted definition of "the maximum amount of consumption that a person can spend at the end of the term, at the same level of prosperity". Hicks's definition, though primarily for personal gain, applies to businesses as well. In the case of the enterprise, according to this definition, the enterprise income can be understood as the maximum amount that can be allocated in the enterprise cost accounting period under the same amount of capital at the end of the term and the beginning of the period. The market can indeed be described as a laissez-faire pricing mechanism. However, this price mechanism does not operate in a vacuum, and does not work effectively in any social system. The basic premise of the efficient operation of the price mechanism is the implicit assumption of Smith: to recognize individual "lusts" and to clear and protect individual property rights. Clear and guaranteed personal property is the basic premise of market existence. It is necessary to recognize the personal "lusts" and to ensure that individual property rights are supported by the corresponding institutions, which are not in our society. "We are concerned that if the UK decides to leave, it is likely to lead to a weaker pound, higher inflation, lower disposable income and less investment," she said. Brexit offers a chance to "reshape the structure of the UK economy", but the impact of regulatory barriers could hurt carmakers and the financial sector. Commercial vehicles are divided into three categories: passenger cars, vans and semi-trailer tractors. The passenger bus subdivided into small passenger car, city bus, coach, tourist bus, hinged passenger bus, coach, off-road bus, private bus. Goods vehicles are subdivided into general goods vehicles, multi-purpose lorries, full trailer tractors, off-road trucks, special operations vehicles and special goods vehicles. 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?