ebay motors collector car 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. The earliest efforts were made in the areas of canning, Alexandria, munez and spaurous. (2) actual income -- the increase of material wealth; 1. Ordinary transport vehicles In the American society of automotive engineers standards SAEJ 687 c for automobile is defined as: power driven by itself, with a driving device, can in a fixed orbit outside the road or on regional transport passenger and cargo or vehicle traction vehicles. Cars are divided into bicycles and trains according to the overall structure. Cycling is a basic form. 4 x 2, 6 x 4, 4 x 4 and 6 x 6 are used to represent the driving characteristics. The previous number represents the total number of wheels (double tire and still count a wheel), and the latter number indicates the number of driving wheels. If all wheels are driven wheels are called all-wheel drive vehicles. The train is made up of a tractor or a bicycle trailer or semi-trailer. Car generally can be divided into the following categories, according to the use cars, buses, freight cars (commonly known as the truck), off-road vehicle, traction motor, dump truck, special vehicles, semi-trailer and special semi-trailer.