Activity-based cost (ABC) systems are developed by organizations so that they can directly link the costs of performing activities to the items produced and customers serviced by these activities. However, none of the reported research demonstrates the integration of the ABC system with either the accounting information system or the enterprise-wide information system. In this article we demonstrate a conceptual linkage between two traditionally disparate systems, accounting information systems (AIS) and advanced manufacturing information systems (AMS) through the explicit identification of manufacturing cost drivers during the REA-based (Resource-Event-Agent framework) conceptual modeling process. Through the use of the REA framework, we are able to unambiguously identify the cost elements of each process or sub-process. These cost elements are then employed in an activity-based costing system. In addition to demonstrating this linkage in a particular organization setting, we generalize it and embed the manufacturing entity-relationship diagram within the more general accounting acquisition cycle.