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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





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