Activity-Based Costing (abc) and Time-Driven Abc (tdabc) In The Maritime and Port Sector: An Integrative Systematic Review

The maritime-port sector is characterized by high capital intensity, complex cost structures, and a predominance of indirect expenses associated with shared infrastructure, equipment, and administrative functions. Traditional costing systems show limitations in producing reliable information to support decisions related to pricing, investment, and performance evaluation. This study presents an integrative systematic review on the application of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) models in the maritime and port industry. The analysis encompasses 16 empirical and conceptual contributions published over the past 25 years, including applied research in port authorities, container terminals, and maritime service companies, as well as theoretical and methodological studies. The review confirms the complementary nature of both models: ABC is more suitable for public and regulatory contexts, while TDABC stands out in automated and data-driven port systems. From a theoretical standpoint, there is evidence of a paradigm shift in port management accounting, evolving from activity-based to time-based and performance-oriented models. From a practical perspective, the study demonstrates that costing plays a strategic role in integrated management, linking financial control, operational efficiency, and sustainability.