Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1. 180 and selected according to the topic of discussion. https://www.njmaq.com/product-category/art-by-era/