Profitability Analysis System on Production Life Cycle(PLC) is the system which collects and manages the information of the products on cost analysis of the new products development process, especially in the design stages. A lot of researchers has established the study about Profitability Analysis System on PLC so far, the commercial tools have been applied to the fields. But such a design of Profitability Analysis System on PLC have some room to be improved in the user usability and system development method and reusability of the former information and data interoperability with the relative systems. We developed the Activity Based Costing(ABC) for Profitability Analysis System on PLC to solve those problems that was referred above through this research. Finally from this study, I compared with the deduced model of methodology and the model of ABC Systems implementation.