The activity-based costing model trajectory: A path of lights and shadows

Abstract

Purpose: To present a literature review showing the trajectory of the ABC model.

Design/methodology/approach: Literature review.

Findings and originality/value: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press.

Research limitations/implications: The bibliometric study has been carried out based on specialized journals.

Practical implications: Before a new strategic management tool is adopted, its strategic or operational contribution to the organization should be analyzed. The adoption of new tools based on current trends or as part of mimetic processes, could imply financial investments that do not produce the desired effects.

Originality/value: This work is an analysis of the trajectory of the ABC model from its appearance to the present time.