| Financial analysis: |  |
| Environmental impact analysis: | --- |
| Waste management/P2: | |
| Environmental cost listing/database: | --- |
| Cost estimation: | --- |
| Alternative product/process comparison: | --- |
| Financial analysis: | |
| Environmental impact analysis: | --- |
| Waste management/P2: | |
| Environmental cost listing/database: | --- |
| Cost estimation: | --- |
| Alternative product/process comparison: | --- |
| Cost control | |
| Resource control | --- |
| Estimating control | --- |
| Schedule control | --- |
| Scope control | --- |
| Risk control | --- |
Minimum system requirements for Easy ABC Plus:
Minimum system requirements for OROS:
This software enables users to develop and modify ABC models and generate information necessary to examine processes and to make informed decisions to improve them. The system provides feedback about improvement efforts and their effect on the bottom line. It helps users to recognize sustaining activities that give them a competitive advantage, while weeding out high-cost activities. The program comes with a proprietary database. The system helps users to organize information by dividing it into three categories that are included as three basic modules:
Although these modules are built individually, users use the same process to build each one. Information in the three modules can be linked in two different ways. The first is the Output Measure method. This determines the unit cost of an activity, then adds the activity to a product to determine the product cost. The second method is the CAM-I or the Cost Assignment method. This involves distributing overhead expenses to accounts, then to activities, and finally, to the cost objects. The software automatically makes connections and assignments based on information fed in by users. Features of Easy ABC Plus include the following.
A network version of the software, OROS ABC Plus, is now available, which has additional features such as multi-user capability, order-of-magnitude costing, and free-form reporting.
| Raw material acquisition | --- |
| Manufacturing stage | |
| Use/reuse/maintenance | --- |
| Recycle/waste management | --- |
The system is not designed for life-cycle cost analysis. The life-cycle stages included in the analysis would be based on the company, or the type of project being analyzed. Hierarchies can be defined in the various program modules. However, these hierarchies are not tailored to define project breakdowns.
| Conventional | |
| Potentially hidden | |
| Contingent | --- |
| External | --- |
Activity based costing systems encourage significant breakdown of work activities and the proper allocation of costs, automatically making a number of potentially hidden costs more visible. External or contingent costs could be included/identified by specifying cost categories or additional activities. However, these are not included as default categories in the program.
The systems are not designed for cost estimation.
| Net present value (NPV) | --- |
| Payback period | --- |
| Internal rate of return (IRR) | --- |
| Benefits cost ratio | --- |
| Other | --- |
Both systems have import/export capabilities, however, they are more simplified in OROS. Easy ABC Plus supports import and export of ASCII and DIF files. It provides seamless interface for data interchange between leading process modeling tools. Easy ABC Plus includes 13 standard reports that allow flexibility in the type and amount of information to be reported. OROS includes OROS Reports, a visual design report writing tool that supports ODBC and allows users to create custom and standard reports from the databases. Using the OROS Links Engine (provides open database connections), users can connect informational ready in their business networks (spreadsheets, databases, host applications)to the activity database. Concurrent access to a single activity database can be accomplished through OROS.
The user-interface and supporting documentation adhere to the CAM-I standards of terminology. On-line help is available. The products run on all general purpose platforms and also meet all Windows and Macintosh user interface standards.
Support is available by fax and through a toll-free number, and a two-day training course is offered. Demonstration disks are available. However, these are not interactive, working demos. The company includes documentation, tutorials, and toll-free customer support. Training workshops are also available. At the conclusion of these workshops, users are given a free ABC kit that includes 60-day trial use of the software, a discount of $795 from the price of the software, and a tutorial. Also included are a video entitled Understanding Activity-Based Management, a checklist for implementing an ABM project, a seminar workbook, a disk with a working ABM model, and an ABC demo disk. The workshops are organized on different themes, ranging from general to specific.
Consulting support is not offered directly through the company. However, ABC Technologies has partnered with several consulting firms who are trained in using their software. These consultants can offer basic training on the development of an ABC system, and methods of data collection.
There is no specific focus on including environmental costs and cost categories in sample projects and in default formats. For example, less-tangible or contingent costs are not included as default categories in the program. However, the program can serve to automatically make some hidden environmental costs more visible.
Basis for evaluation:
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