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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.