Analysis of ABC Cost Systems

Abstract

This article examines the implementation of the Activity Based Costing (ABC) system in contemporary business environments. The objective is to analyze the evolution and applications of ABC, highlighting its impact on decision making and profitability. The methodology includes a comprehensive review of the literature since 2021 in Web of Science and Scopus, using keywords such as "activity-based", "costing" and "profitability". The results underscore the positive impact of ABC in reducing production, sales and marketing costs. Integration with Resource Consumption Accounting (RCA) and approaches such as Time Driven Activity Based Costing (TDABC) shows effectiveness in sectors such as higher education and healthcare. In conclusion, ABC remains crucial for cost management and informed decision making, contributing significantly to operational efficiency and business competitiveness

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