grants for profit businesses Medium small Springall said: "this will be a long time before fully recover energy saving market also so if savers, waiting for a long time, they may eventually in some we saw in more than a year the most preferential price missed." In management, the plan has a double meaning, one is the work plan, is refers to according to the analysis of external environment and internal conditions, put forward in the future a certain period of time to achieve organizational goals and achieve the goal of the solution way. Secondly, plan form, it is to point to in words and index within the organization of the form of expression and organization of different departments and different members of a certain period of time in the future about the management of the direction, content and way to arrange events. At present, countries around the world is frequent use of interest rate leverage to implement macro-control, interest rate policy has become a central bank to control money supply and demand, and a major means of regulating economic, interest rate policy in the position in the central bank's monetary policy more and more important. According to the latest data released by the U.S. Department of Transportation, the number of driving miles (VMT) in October 2017 is 268 billion miles, up 0.8 percent year on year and 0.2 percent month-on-month. According to the data, total vehicle mileage is expected to reach 2.685 trillion miles in 2017. 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.