Because the profit increase does not exceed the initial investment increase, it is better to stay with the CS alternative. This conclusion implies that the emergence of intangible benefits in the ABC system – saving of non-activity costs due to the GMS, have a critical impact on determining the acceptance of the GMS. Such intangible benefits are the prime things that the company wants to obtain from an investment in the GMS to help it stay in business. Nevertheless, the company has frequently ignored taking those intangible benefits into consideration when evaluating the GMS investment project in the traditional accounting system.