ABM: * We use ABM as an expense allocation model and it has improve the awareness and accountability of the cost incurred (due to the 'traceability' feature as mentioned in no.4 above). * We are able to run and refresh the expense allocation result based on monthly source data (Driver Quantity) to derive more accurate data for reporting. (We are aware that many other organisations are using excel spreadsheet to perform their allocation and it has very much restricted the frequency and complexity of the allocation that they can be performed). EG has helped to handle huge database ETL which definitely improve efficiency.