There are two main issues, high cost and interrupt response delay for current PACs (programmable automation controllers) which are using high frequency single-chip microprocessors and commercial RTOS (real-time operating system) working by switching the tasks and interrupts. To solve these problems, a new low-cost multi-core heterogeneous PAC structure was proposed. Based on the traditional front-end of interrupt service without interrupt switching delay and the division & deployment of multi real-time tasks. We implemented a new programming language Engineer C including its syntax, compiler and an integrated development environment, which can dynamically divide the multi tasks and deploy the division to single low-cost microcontroller, then built the hardware prototype, which consists of a digital signal board, an analog signal board and a motion control board, every board has its microcontroller and communicates each other by an enhanced SPI bus. Testing results show the hardware prototype and IDE can be provided as a low-cost PAC solution for construction machine. DOI: http://dx.doi.org/10.11591/telkomnika.v11i12.3802