Made popular by the FXX show It's Always Sunny in Philadelphia, where it is the fictional character Mac's version of the D.E.N.N.I.S System, in which he would make a move after women who the equally fictional character Dennis Reynolds used the D.E.N.N.I.S system on.
M - Move
A - After
C - Completion
Example of the M.A.C system
Man #1: Uses the D.E.N.N.I.S System on a woman and then ditches them.
Friend of Man #1: Takes his place as he puts the M.A.C system into effect.