The calculation ability because when you make Activity Based cost models, you need to be able to calculate the distributed cost for each activity. The model consists of several layers and ABM is able to calculate how costs are split and added.
This task is too advanced for Excel and it needs a specific system. We have used ABM to make the calculations for us, but we extract the data and present it using cubes on an MS analysis server.
The product allows us to calculate the distributed cost across activities