Activity-Based Costing in hospital: A Systematic Review (2013–2023)

The aim of this study is to systematize previous research on activity-based costing (ABC) in hospitals. Research data was collected and analyzed from the PubMed database using VOSviewer 1.16.19 software, with 62 articles for the keywords "activity-based costing" and "hospital" filtered in abstract form. The study statistically analyzed the year of publication and the number of publishers with multiple articles related to activity-based costing in hospitals. The study also conducted keyword network analysis and co-author analysis. The research results have contributed to the compilation of a systematic body of literature on activity-based costing in hospitals. These findings pave the way for future research directions.