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Cost Management in Healthcare: A PRISMA-Based Systematic Review of International Research

Author

Listed:
  • Sofia Nair Barbosa

    (Business Sciences, REMIT (Research on Economics Management and Information Technologies), Portucalente Infante D. Henrique University, Asprela, 4200-072 Porto, Portugal)

  • Amélia Cristina Ferreira Silva

    (Accounting and Administration, Instituto Superior de Contabilidade e Administração do Porto, CEOS.PP (Centro de Estudos Organizacionais e Sociais.Politécnico do Porto), São Mamede Infeste, 4465-004 Porto, Portugal)

  • Isabel Maldonado

    (Accounting and Administration, Instituto Superior de Contabilidade e Administração do Porto, CEOS.PP (Centro de Estudos Organizacionais e Sociais.Politécnico do Porto), São Mamede Infeste, 4465-004 Porto, Portugal)

  • Pedro Gaspar

    (Economic and Management, REMIT (Research on Economics Management and Information Technologies), Portucalente Infante D. Henrique University, 4200-072 Porto, Portugal)

Abstract

The growing economic pressures on healthcare systems have heightened the need for effective and sustainable cost management strategies. This study presents a PRISMA-based systematic review of 210 peer-reviewed articles published between 1974 and 2024, retrieved from the Scopus and Web of Science databases. Following a structured selection and screening process, the articles were analysed to identify dominant cost control tools, contextual applications, and methodological trends across diverse health systems. The findings highlight a strong prevalence of Activity-Based Costing (ABC), Diagnosis-Related Groups (DRG), and benchmarking practices, predominantly in public hospital settings. However, significant thematic gaps remain, particularly concerning low-income countries, interdisciplinary integration, and the evaluation of digital technologies for financial optimisation. This review provides a comprehensive thematic synthesis of international research, consolidating knowledge in healthcare cost management and offering evidence-based recommendations to guide future empirical research, policy design, and strategic planning in health finance.

Suggested Citation

  • Sofia Nair Barbosa & Amélia Cristina Ferreira Silva & Isabel Maldonado & Pedro Gaspar, 2026. "Cost Management in Healthcare: A PRISMA-Based Systematic Review of International Research," Administrative Sciences, MDPI, vol. 16(1), pages 1-16, January.
    • Handle: RePEc:gam:jadmsc:v:16:y:2026:i:1:p:46-:d:1841865
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