<![CDATA[This article examines the development of cost concepts and cost management, as well as their contribution to managerial decision-making, based on findings from previous studies. The method employed is a Systematic Literature Review (SLR) of scholarly works focusing on cost behavior, strategic management accounting, strategic cost management, activity-based costing (ABC), time-driven activity-based costing (TDABC), target costing, and managerial decision-making. Twenty articles were analyzed through thematic synthesis, consisting of five core articles and 15 relevant supporting articles, to explore key concepts, developments in costing techniques, forms of implementation, contributions to decision-making, and existing research gaps. The findings indicate that costs are no longer understood merely as expenditures of resources. Instead, costs are treated as managerial information that must be classified and analyzed according to the objectives of the decisions being faced. The role of cost management has also shifted from merely controlling costs toward a more strategic approach that utilizes ABC, TDABC, target costing, strategic cost management, and a combination of internal, external, and digital information. The quality of managerial decisions is determined by an organization's ability to understand cost behavior, select costing techniques appropriate to its needs, and link cost information with organizational strategy and environmental conditions. Therefore, effective cost management does not simply mean reducing expenses. Rather, it involves managing resources efficiently without compromising quality, customer value, competitiveness, or the organization's long-term objectives.]]>
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