<![CDATA[Purpose – Research on Activity-Based Management and cost efficiency performance shares similarities in implementation, identification, measurement, and evaluation, but differences exist regarding the specific impact on corporate efficiency and profitability. This study specifically aims to examine the impact of Activity-Based Management on cost efficiency by conducting a comprehensive literature review. Methodology – This study employs a literature review method to summarize, analyze, and evaluate existing scientific literature. The sample consists of 36 studies, specifically journal articles and research reports focusing on cost efficiency, selected using a purposive sampling technique based on their relevance to the research theme. The data analysis combines quantitative analysis using percentages and qualitative descriptive analysis. Findings – The results of the literature review indicate that Activity-Based Management can successfully improve cost efficiency through more systematic activity management. Novelty – This research provides a structured consolidation of cost efficiency literature by mapping out and evaluating the distinct research objectives, variables, object, populations and samples, data collection techniques, and analytical tools used across 36 different studies. Significance – This study benefits academic researchers looking for a comprehensive overview of activity-based management methodologies, as well as corporate managers seeking to understand how systematic activity management drives cost efficiency and profitability.]]>
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