Activity based costing drivers#

On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. Costs in an ABC system are assigned to products using bases (cost drivers) that capture the underlying behaviour of the costs that are being assigned. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. After removing duplicates, we obtained a final output of 1419 articles.

Activity based costing drivers#

This approach uses cost drivers that are based on. Based on bibliometric techniques, the outputs obtained in the Web of Science ( n = 752) and Scopus ( n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. In the ABC method assume that the incidence of costs is caused by the activity produced by the product. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Traditional costing is the allocation of factory overhead to products based on the volume of production resources consumed. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. A cost accounting methodology that assigns costs to activities based on their use of resources, and assigns costs to cost objects (products, functions. Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria.