In the late 20th century, in the context of China's reform and opening up and modernization, and the influx of new concepts in the field of information technology, the meaning of "enterprise" changed. On the one hand, a large number of "enterprises" have emerged in the non-planned economy. On the other hand, in some new concepts, the meaning is not limited to commercial or for-profit organizations, which are currently mainly derived from the translation of the word "enterprise" in English. Therefore, the word "enterprise" appears in public media in two ways: The purpose of team improvement includes the encouragement of individual associates to cooperate together inside the team's workplace, interacting and integrating skills right into a united effort so that each individual's goal achievement is attached to the greater overall team goal achievement. Activity-based costing (ABC) is an efficient management technique for assigning and governing the overhead costs. Overhead expense analysis and assignment can be produced more accurate through the use of ABC processes for a wide range of products, for product expenses and profitability analysis as well as for appropriate distribution and control over the overheads.