Abstract:

The purpose of this research is to identify, review, and analyze the use of the activity-based costing (ABC) system as a business tool. To achieve this, a systematic literature review was conducted using the PRISMA methodology, which enabled the collection of information from open-access scientific journals indexed in academic databases. Eligibility criteria were applied to select the articles, resulting in a total of 24 scientific papers included in the review. The findings indicate that the ABC system is an effective tool for improving cost allocation and operational efficiency across various sectors. Its application enables organizations to identify resource-consuming activities, optimize processes, and support strategic decision-making. In conclusion, the ABC system emerges as a key instrument for enhancing business profitability and competitiveness