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Table 2 Number of citations (scientific recognition) of the bibliographic portfolio

From: Activity-based costing in services: literature bibliometric review

Title Number of citation
Improving hospital cost accounting with activity-based costing 119
A new method of accurately identifying costs of individual patients in intensive care: the initial results 75
Activity-based costs of blood transfusions in surgical patients at four hospitals 46
The application of activity-based costing in the United Kingdom's largest financial institutions 44
Logistic costs case study - an ABC approach 35
A generalised cost-estimation model for job shop 33
Management accounting systems in Finnish service firms 29
Application of activity-based costing to a land transportation company: a case study 27
Providing professional mammography services: financial analysis 27
The cost of library services: Activity-based costing in an Australian academic library 23
Costing police services: the politicization of accounting 21
Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider 21
Building an activity-based costing hospital model using quality function deployment and benchmarking 18
Time-driven activity-based costing for inter-library services: a case study in a university 19
Activity-based costing in user services of an academic library 18
Health-care financial management in a changing environment 16
Costs and effects in lumbar spinal fusion: a follow-up study in 136 consecutive patients with chronic low back pain 15
Customer profitability analysis with time-driven activity-based costing: a case study in a hotel 5
Development of an activity-based costing model to evaluate physician office practice profitability 4
Activity-based management and traditional costing in tourist enterprises (a hotel implementation model) 2
Applying activity based costing model on cost accounting of provider of universal postal services in developing countries 1
  1. Source: Authors.