non profit orga 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. Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: Value is the core concept that defines the existence of human beings. It is the essence of human existence and development. All human emancipation behavior, namely the essential rule (humanity) for the creation of the self and to create and eventually reached for the essence of the law in order to maintain and development of a simple statement is all human practice is for maintaining and developing the essence of self, all value form from the category, cannot be separated from this category. Values in many areas have specific forms, such as social value, personal value, economic value, legal value, etc. The existence of these values is the essential nature of the category of human beings in different fields. At the same time, because there are some conceptualized maintenance and development of human thought there is no actual physical force, such value is defined separately as nominal value. The Resolution Foundation said the loss of pay across all sectors took the average loss for each of the UK’s 800,000 agency workers to £500 a year, up from £430 last year. At the same time, the company also announced that it will acquire 450,000 tons/year calcium chloride unit and 49,000 tons/year calcium chloride plant of the giant chemical group of China, with 6402, 53.1 million yuan. Xinlian chemical and plasticizing plant realized the revenue of 3251, 86.30 million yuan respectively in January and November of 2017, achieving a net profit of 97 yuan, -3.27 million yuan. The acquisition can improve the self-balancing ability of hydrogen chloride and hydrochloric acid in the company, and it is expected to guarantee the operation stability of the industrial chain after the completion of the acquisition. The charity said it was shocked to find that around 85% of temporary staff suffered a pay deficit while working in the same job for more than three months. It said agency workers that stayed with one employer for more than three months were expected to have the same pay as full-time employees.