Activity-Based Costing (ABC) and Its Implication for Open Innovation

Patrícia Rodrigues Quesado, Rui Silva · 2021 · Journal of Open Innovation Technology Market and Complexity

Summary. This bibliometric analysis examines 1,419 international publications on activity-based costing (ABC) systems from Web of Science and Scopus databases. The study identifies growing publication trends, collaborative networks between authors and institutions, and research themes across countries. ABC systems help organizations allocate indirect costs more accurately than traditional methods, enabling better resource management and cost control in modern economic contexts.

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@article{quesado-2021-activity-based-costing-abc-its,
  title   = {Activity-Based Costing (ABC) and Its Implication for Open Innovation},
  author  = {Patrícia Rodrigues Quesado and Rui Silva},
  journal = {Journal of Open Innovation Technology Market and Complexity},
  year    = {2021},
  doi     = {10.3390/joitmc7010041},
  url     = {https://doi.org/10.3390/joitmc7010041}
}

TY  - JOUR
TI  - Activity-Based Costing (ABC) and Its Implication for Open Innovation
AU  - Patrícia Rodrigues Quesado
AU  - Rui Silva
JO  - Journal of Open Innovation Technology Market and Complexity
PY  - 2021
DO  - 10.3390/joitmc7010041
UR  - https://doi.org/10.3390/joitmc7010041
ER  - 

Details

DOI

10.3390/joitmc7010041

Countries

Portugal

Regions

Europe

Categories

innovation-theory, general-innovation

Added

2026-04-28