Optime ABC - activity based costing software

Optime ABC is a modern activity based costing (ABC) software, suitable for rganizations of any size and business domain.

Part of big picture

Activity based costing is always tightly integrated with other areas of management information system. In order for ABC to be effective, all areas have to be aligned, this ensures simplicity and effective management of the system.

Optime has vast experience developing ABC models for different type of organizations. All projects have included adjustments to cost collection and recording logic. Effective ABC system management requires systematic approach to all parts of the system - starting from cost recording to revenue and volume data collection which usually involves data warehousing in some form. Over a decade of experience in providing public and in-house training has helped to bring ABC project teams up to date with ABC project requirements.

Flexible cost modelling

activity based costing process

Supports separation of main and support processes in order to better model organizations cost behaviour. Costs of support processes can be allocted to resources involved in main processes (personnel management prosess supports people in the main process, not sales- or manufactuting activities or products).

ABC modelling top down ABC modelling bottom up

Model can be displayed and managed both in top-down (consumption view:cost object-activity-resource) and bottom-up views (allocation view: resource-activity-cost object).

Combine models and periods

Calculations can be performed using different combinations of model versions and period data - for example cost data from previous period can be allocated using current model and compared to allocations using cost model form previous period. This enables analysis of cost change contribution by inreased unit cost and increased unit consumption.

Modern technology

Optime ABC is based on Microsoft technologies, making the product effective and affordable.


OptimeABC was designed for organizations of any size. Simple and affordable licensing eliminates the risk of costly software in ABC projects.