1 Exhibit 21 SUBSIDIARIES OF THE COMPANY The following are all of the active subsidiaries of the Registrant and are included in its audited consolidated financial statements filed with its Annual Report on Form 10-K for the fiscal year ended December 31, 1999. Each subsidiary listed is either wholly-owned by the Registrant or by the Registrant and another of its subsidiaries listed below. Place of Subsidiary (Year Organized or Acquired) Incorporation --------------------------------------- ------------- AMS Technical Systems, Inc. (1983) Delaware Branch Office in Korea (1995) Branch Office in Israel (1997) AMS Management Systems Canada Inc. (1983) Canada American Management Systems Operations Corporation (1984) Delaware AMS Management Systems Australia Pty Limited (1989) Australia AMS Management Systems U.K. Ltd. (1989) England AMS Management Systems Europe, S.A./N.V. (1990) Belgium AMS Management Systems Deutschland GmbH (1990) Germany AMS Management Systems Mexico, S.A. de C.V. (1994) Mexico AMSY Management Systems Netherlands B.V. (1994) The Netherlands Nordic Business Management Systems AB (1994) Sweden AMS Management Systems Espana, S.A. (1995) Spain AMS Management Systems (Switzerland) AG (1995) Switzerland AMS Management Systems Italia, S.p.A (1996) Italy AMS Management Systems Portugal, Lda (1997) Portugal AMS Management Systems France S.A. (1997) France AMS Management Systems Poland Sp. ZO.O (1997) Poland AMS Management Systems International, Inc. (1999) Delaware Budgeting Technologies, Inc. (1999) Maryland American Management Systems Norway AS (1999) Norway 63