ABC Technologies Inc, the activities-based costing and management software house, has formed a French subsidiary, ABC Technologies France SARL. ABC, which recently won a substantial investment from ERP giant SAP AG (CI No 3,493), already has offices in Sweden and the UK. The company, which has its US base in Beaverton, Oregon, says it’s working on complete market coverage on the European continent. It says French multinational companies are already familiar with the kind of activities-based financial management techniques used in its software.