As a result of the advancement in the computer technology, it is now possible to implement the ABC concept and to closely monitor the cost and profitability of the output of the organizations (products and services)

The Activity-Based Cost Assignment System (“ABCAS”) has extended the concept of ABC and covers all the costs of materials, labor, machines, facilities and supporting functions (e.g., engineering, maintenance, conveyance, etc.).

ABCAS, utilizing the cutting-edge PEXA® Conceptual Pattern Framework*1, reorganizes the costs by multi-layer cost pools and then assigns the costs to all activities of production and services, and finally to the output of the organizations (products and services).

With the benefit of PEXA® Conceptual Pattern Framework, ABCAS is less complex and less costly to implement and to maintain.

ABCAS is applicable to a variety of industries, and to both process costing system and job-order costing system for manufacturing industries.

*PEXA is a registered trademark of Atrris Corporation in Japan and/or other countries.