esl activities (2) actual income -- the increase of material wealth; Canning's view 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. Investment refers to the specific economic subject in order to reap the benefits in the foreseeable future period or capital appreciation, within a certain period of a certain subject matter in the field of putting enough amount of money or currency equivalent physical economic behavior. It can be divided into physical investment, capital investment and securities investment. The former is to put money into the enterprise, make a certain profit through production and operation. The latter is to purchase the shares and corporate bonds issued by the enterprise and indirectly participate in the profit distribution of the enterprises. Securities investment analysis method mainly has the following three: analysis of fundamental analysis, technical analysis, evolution, in which the fundamental analysis is mainly used in the choice of investment subject matter, technical analysis and evolution analysis is mainly used in the specific investment operation on the judgment of time and space, as a useful supplement to improve effectiveness and reliability of investment analysis. Like most of the developed countries, France's car market also belongs to the mature market, tend to be saturated, most new car sales are no longer a first-time buyers of consumer is bought, is more of a used car. Subject to regional economy, the cost of living, and the influence of cultural background, etc, the French are more keen to sta domestic car, in French, so we will find that their vehicle seems to is not match with the national economic development level, and it is precisely the characteristics of these European developed countries have in common, they did not imagine the high to the requirement of cars, more practical. Psa Peugeot Citroen sold 51,188 cars in France in 2014, down 2.2% from a year earlier, according to data from the auto industry. Sales at Renault also fell 0.4 per cent year on year to 37,898 units. In addition, Volkswagen, ford, Toyota and most other car companies suffered declines in France in 2014, and France's current car market is not expected to sell well.