Hofmann, ErikErikHofmannBosshard, JanJanBosshard2023-04-132023-04-132017-06-17https://www.alexandria.unisg.ch/handle/20.500.14171/10226910.1108/IJPDLM-04-2017-0158Purpose – The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). We present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach – The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings – The review illustrates four main areas for further research: (i) determination of the role of management accounting in SCM (including supply chain finance), (ii) integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, (iii) analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and (iv) standardization of cost accounting data in supply chains. Practical implications – The review provides practitioners with three main recommendations: (i) ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy, (ii) open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems, and (iii) sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value – This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016. Keywords Systematic literature review, Supply chain costing, Supply chain finance, Inter-organizational cost management Paper type Literature reviewenjournal article