Activity-Based Costing system is one of the most popular management accounting topics in recent years. Since Activity-Based Costing system has been used in real would for many years, practitioners and accounting researchers have enough knowledge to improve the system. The role of Activity-Based Costing system has gradually shifted form pure product costing to incorporation of the concept of activity management, and has become a very important management tool. However, most of the medium and small companies do not have enough knowledge of Activity-Based Costing system, and all Activity-Based Costing systems implemented seems so complicated for them to use. Therefore, this study try to develop a model which would help these companies in implementing such a helpful management tool. In this study, we developed a model of implementing the Activity-Based Costing system, and applied this model to a local die casting factory. By applying the model, the factory took only three months to implement the Activity-Based Costing system, and the cost information system of the factory has been dramatically improved.