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Three Most Predominant ABC Software Vendors

A brief introduction of the three most prominent ABC software vendors is provided below (alphabetical order). Click on logo or link to learn more about each vendor and link to their website.

Acorn Systems specialty is providing activity costing at the transaction record level with Time-Based activity equations that recognize how different services, products, customers and channels consume activities differently. Professor Kaplan has written much about the "Time-Based" methodology, but it is the combination of the time based equations with the transaction costing and cost object data structures that provide the most unique characteristics of this solution. Organizations with high volumes of activity transactions who want to determine customer and product costs through use of these activity transactions, will be most attracted to this solution. Learn More

Business Objects is an SAP Company and provides Profitability and Cost Management (PCM) as its enterprise Activity Based Costing and Profitability reporting and modeling solution within the Enterprise Performance Management (EPM) suite. PCM accomplishes cost and profit calculations on a multi-dimensional calculation and reporting engine. PCM provides cost and profitability information of customers, products, and channels with a unique combination of dynamic bi-directional modeling to support robust web-based data collection, extensive "what-if" cost and profitability analysis, and driver-based planning.  Learn More  Brochure

SAS Acquired ABC Technologies in 2002, who had OROS, then the top selling ABC software. The current product is SAS ABM (Activity-Based Management) and continues to provide the traditional activity based costing along with complimentary SAS OLAP and SAS ETL, often sold as a bundled solution. Sometimes referred to as traditional ABC, SAS ABM provides the classic resource to activity to cost object cost assignments through resource and activity drivers. The basic cost architecture remains the same from the Oros days, with the exception of dimensionality. AS ABM provides unlimited user defined dimensions, used predominately for reporting, provided through the SAS OLAP solution or by other third party tools. Learn More

Other ABC Software Vendors

A brief introduction of several less prominent ABC software vendors is provided below. Click on logo or link to the vendor's website.

Oracle has three “old” Activity Based Costing solutions obtained through acquisitions. Activa (now Oracle ABM) was acquired from Price Waterhouse in 1998, Hyperion Business Modeling (HBM) came with the 2007 Hyperion acquisition (which came from Hyperion's acquisition of Sapling in 1999) and PeopleSoft ABM came with the PeopleSoft acquisition in 2004. None of these are considered leading ABC solutions today and Oracle no longer markets OracleABM or HBM.  Oracle more recently announced Hyperion Profitability and Cost Management leveraging its Essbase OLAP (Online Analytical Processing) server, for multidimensional analysis and scenario modeling.  Press Release.

QPR CostControl is a Netherlands based consultancy, who acquired QPR Cost Control from QPR, a Finish software company, in 2001. The product was completely rewritten and is currently on version 7. The solution supports all of the traditional activity based costing functions. Some unique features include; robust multi-level resource and activity cost re-assignments, resource capacity consumption modeling, assignments from and to folder levels in hierarchical structures, and business process modeling. The solution is proven with many customers, mostly in Europe, and is reasonably priced for midsized organizations. It is available globally through distributors and is distributed in U.S. by CostControl USA, as Cost Perform.  Link to Vendor

MyABC/M is the newest player in the ABC market. The Brazilian based company, with offices now also in Mexico, was founded in 1993 as a reseller of the ABC Technologies' Oros software in Brazil until ABC Technologies was acquired by SAS in 2002. MyABC/M is a clone of Oros, with several functional and ease of use enhancements, but also some of the things we never liked about Oros. For example, the limitation of the three modules (resource, activity and cost objects), lack of bi-directional web-based user interface, single period centric, and limited "what-if" and planning capabilities. However, the price point is very low compared to other major vendors.  Link to Vendor

Lead Software has been providing ABC software worldwide since 1992. It’s Activity Analyzer Version 7x, was released in 2005. It has been implemented in most every industry, but has some special features for manufacturing and government sectors. It is best suited for organizations requiring a stand-alone activity based costing software solution at a low cost. The purchase price is much less than most of the other vendors, while still providing reasonable ABC functionality. It runs on Windows 95 or higher, with 32 bit architecture.  Link to Vendor

Pilbara Group is a subsidiary of ABM Technologies, an Australian company and established a U.S. presence as Pilbara in 2002 after winning contracts for the United States Navy. Pilbara provides an on-demand Software-As-A_Service (SAAS) version as well as customer installed software. Its customer base is predominately government (e.g. Navy, Coast Guard) and the functionality of the solution reflects that focus.  Link to Vendor

proDacapo is a predominant Sweden vendor, providing Activity Based Costing software in Sweden and neighboring countries since 1994. The ABC software is only one part of an overall Performance Management suite of products, including Scorecard, Business Planning and Process Management. The ABC tool has many strong features and sells in the price range of the top vendors. While being successful in the Nordic countries, there are no U.S. customers or distributors.  Link to Vendor

MACS Software is a German based software company, with regional offices also in the U.S., Austria and South Africa.  Their macs Controlling Software provides Business Performance Management Solutions, including Budgeting and Planning, Business Scorecarding, Profitability and Costing Capabilities.  Macs costing supports Standard Costing, Target Costing, Actual Costing, Activity Based Costing, Flexible Analytic Cost Planning & Accounting (Grenzplankostenrechnung or GPK) and Resource Consumption Accounting (RCA).  Link to Vendor

FlexABM is an ABC software solution provided by Canadian consulting firm Corporate Renaissance Group, a consulting firm with offices in Canada, the U.S., South Africa and India.  FlexABM is marketed to perform full reciprocal costing, data modeling and dynamic reporting. Link to Vendor