Activity-based costing system (ABC) adopters reported different uses of the system, inconsistent amounts of benefits gained, and consequently varying levels of satisfaction with the system. This study aims to investigate the variation in the extent of use, the magnitude of benefits, and user satisfaction with the ABC. A structured questionnaire was sent to the manufacturing companies operating in Riyadh Province, Saudi Arabia. 75 responses from ABC implementers were received. The results of this study show that the degree of ABC implementation success positively influences the extent of its use, the magnitude of benefits that have been obtained, and the overall user satisfaction with the system. These findings imply that irrespective of the characteristics of the company or the features of the system, the way the companies implement ABC might determine how much benefits can be gained and to what extent the system could be used.