Custeio Baseado em Atividades (ABC) e Custeio Baseado em Atividade e Tempo (TDABC) em Organizações Hospitalares: Uma Análise Descritiva da Literatura Nacional e Internacional

Many organizations do not adopt the Activity-Based Costing (ABC) method because of the difficulty and costs involved in its implementation and maintenance. So Kaplan and Anderson (2007) proposed a new approach to reduce the problems of this method and named it Time-Driven Activity-Based Costing (TDABC). Thus, the purpose of this article is to analyze the research on ABC themes and TDABC published in Brazilian and international literature in the area of accounting in the years 1995-2015 in hospitals. This descriptive and literature selected articles published in national and international journals and conferences as well as dissertations and theses in the Graduate Programme in Accounting totaling 39 surveys. The Brazilian Congress of Costs stood out with the highest number of publications on the ABC having as its peak the 2003-2005 period and the most discussed segments for the application of the methods were obstetrics, gynecology and maternity. The most prominent researcher, also as regards ABC, was Antonio Artur de Souza, who had five publications in national journals and six studies published in the Brazilian Congress of Costs proceedings. Regarding TDABC, this method is still little explored by national and international accounting literature.