pre tax profit margin Announced on the UK economy in the international monetary fund annual health check results, published in the Treasury's speech, ms lagarde hit back at the recession after the referendum criticism at the upcoming future fund. 3. First sex. Plan is the premise of other management work, plan before and after action. The difference between the income and the total income has been realized 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.