Implementation Activity-Based Costing & Time-Driven Activity-Based Costing: A Systematic Literature Review

Mediaty (Department of Accounting, Faculty of Economics and Business, Hasanuddin University)
Asri Usman (Department of Accounting, Faculty of Economics and Business, Hasanuddin University)
Safa Rifha’atul Mahmuda (Department of Accounting, Faculty of Economics and Business, Hasanuddin University)
Cindy Nur Azaria Mansa (Department of Accounting, Faculty of Economics and Business, Hasanuddin University)
Falih Zaki Sudharma (Department of Accounting, Faculty of Economics and Business, Hasanuddin University)

Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Vol. 2 No. 4 (2023): December 2023

This study aims to determine the implementation of ABC in the business sector and TDABC in the business and health company sectors. This research was conducted by reviewing the literature contained in various studies on the implementation of Activity-Based Costing (ABC), and namely Time-Driven Activity-Based Costing (TDABC). Based on the literature review conducted in this study, the implementation of Activity-Based Costing (ABC) in the business sector can increase profitability and competitiveness for companies, while the implementation of Time-Driven Activity-Based Costing (TDABC) in the business and health company sector can increase efficiency and make more accurate decisions and the application of TDABC also shows improvements in the weaknesses of the ABC system.