Activity-Based Costing (ABC) and Its Implication for Open Innovation

Activity-based costing system, commonly known as the ABC emerged a method capable of overcoming limitations traditional systems in face economic and technological developments, namely, arbitrary imprecise allocation indirect costs from distortions imputation criteria. In current context, development an adequate system is extreme importance organisations because they feel need to properly manage resources at their disposal control achieve efficient effective management. Thus, this study aims analyse international publications on activity-based recent years, identifying trends evolution future research opportunities. Based bibliometric techniques, outputs obtained Web Science (n = 752) Scopus 1107) databases were analysed bibliometrix R package make systematic mapping review literature. After removing duplicates, we final output 1419 articles. The analysis these points growing trend publication articles ABC, highlighting partnership dispersion magazines different areas. carried out results authors’ global performance over time, highlighted pioneering every five years general evolution. When analysing based authors main themes countries where studies had been out. On other hand, also collaborative network between institutions, authors, time.