EVALUATION OF THE ACTIVITY-BASED COSTING (ABC) METHOD AS A COSTING TOOL FOR PROGRAM MANAGEMENT IN HIGHER EDUCATION INSTITUTIONS: A SYSTEMATIC REVIEW

Abstract

Introduction. The efficient management of resources in higher education institutions (HEIs) requires costing tools that overcome the limitations of traditional methods. The activity-based costing (ABC) model has been consolidated in sectors such as health, agribusiness and engineering, showing advantages in the precision of cost allocation and in the identification of activities that add or consume value. However, its adoption in the university environment remains limited, despite its strategic potential for the management of academic programs.

Objective. To evaluate the ABC method as a costing tool for program management in higher education institutions, through a systematic review of the literature indexed in Scopus and Web of Science.

Methodology. A systematic review was developed following the guidelines of the PRISMA declaration. A total of 67 articles were identified, of which 12 met the inclusion criteria and were analysed in depth. The purification was due to the fact that a large part of the studies focused on sectors such as medicine and engineering, where the ABC has been more consolidated, although its models offer possibilities of extrapolation to higher education.

Results. The findings show that ABC improves visibility into hidden costs, optimizes margins, and allows for more accurate allocation of resources. Methodological innovations were identified, such as TDABC, integration with life cycle analysis (ABC-LCA), the use of BIM and the incorporation of artificial intelligence, all with the potential to adapt to the university environment. Only one study directly addressed educational institutions, while the others offer transferable models.

Conclusions. The ABC is a viable and strategic tool to strengthen the competitiveness, sustainability and transparency of academic programs in HEIs. It is recommended to promote its progressive adoption, complemented by new technologies, and to promote applied research that consolidates its relevance in university contexts.