Hospital Management Accounting and Budgeting: Trends and Future Directions

Hospitals face increasing challenges in aligning financial efficiency with clinical quality. This study conducts a narrative review of selected peer-reviewed articles published between 2000 and 2025 on management ac-counting and budgeting techniques in healthcare. In addition, an integrated analysis of strengths, weaknesses, opportunities, and threats (SWOT) was performed to synthesize emerging trends, research gaps, and directions for future investigation. The findings highlight the strategic impact of advanced costing systems, including Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC), as well as process digitalization, healthcare–financial data integration, and the hybrid roles of clinical manag-ers in evidence-based decision-making. The study recommends adopting ro-bust financial management practices, pursuing digital transformation, and implementing flexible budgeting models to enhance efficiency, transparency, and sustainability in complex hospital settings.