The net difference in investment activity performance between the GMS and CS in the
ABC system and traditional accounting system are shown in Table 4. No matter whether
in the ABC system or not, the after-tax profit from the GMS is higher than the CS because
of the improved manufacturing performance and the larger investment for the pollution
prevention. Under ABC systems, the net difference in investment activity performance
between the GMS and CS (NT$ 2,776,783) will be higher than the NPV of the new
invested equipment in GMS (NT$ 1,348,018), then the decision of taking the GMS as the
better alternative will be made by the company.