This is a (ordinary) system utility that has been packed by UPX - and in this form, it is used by several trojan horses. So, the presence of this file means that you probably have another malware on your system that avast doesn't detect (at least I understand from your post that avast! doesn't report anything else, only this AbusableSystemUtility).
I would recommend to check your running processes and startup items and try to spot anything suspicious. If you find the real dropper (and if avast! really doesn't detect it), we would appreciate if you could send it to us (virus(at)avast.com) - so that we can add its detection.