This case study examines the implementation of the Activity Based Costing (ABC) model at MYOB, a leading software solution provider for small and medium-sized businesses in Australia and New Zealand. The study explores the benefits of ABC in improving cost allocation, identifying inefficiencies, and enhancing decision-making. It also discusses the role of management support, accounting tools like Balanced Scorecard and Value Chain Analysis, and the importance of integrating ABC with the company's overall business strategy.