Capital investment in Flexible Manufacturing Systems(FMSs) not only bring direct cost savings, but they also yield indirect cost savings and intangible benefits. In particular, the primary motivation for which many companies of today implement an FMS is to take an advantage of intangible benefits such as improved quality and enhanced flexibility, and therefore to stay in business. With more accurate and relevant measurement of manufacturing cost, the economic behavior of a FMS can be more reliably predicted without losing the overall system perspective. In this paper, a multiperiod system environment are developed to consider both operational and economic constraints. linear programming(LF9 models under an ABC and TCA As result, we found that ABC systems provided more useful cost information than TCA system in evaluating investments in a FMS.