CES uses the ABC tool Prodacapo because:

• The software supports and can graphically display the core of an activity-based model, namely the value chain.

• The software is thoroughly tested and functions like a calculator; we have almost 25 years of experience using it.

• Data exchange with Excel is simple, even with large amounts of data.

• The software can graphically illustrate allocations, activities, processes, and results, making the models auditable.

• Trace-back on all results, back to the starting point; the result is not a black box. We can understand and test the assumptions.

• The software is easily accessible, logical, and clear to use.

• For companies (e.g., in the service sector) with many internal support activities that draw on each other's resources, the tool can handle reciprocal allocation keys.

• The software can handle the simulation of different scenarios with changes in volume, prices, capacity, and costs.

• The software provider has a very efficient support system with quick responses and clear communication.

• Handling of costs and CO2 emissions takes place in two identical allocation models with input of DKK in the cost model and input of CO2 emissions in the CO2 model.