Cost Management in Healthcare: A PRISMA-Based Systematic Review of International Research
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.
Authors
- Isabel Maldonado (ORCID: https://orcid.org/0000-0002-1292-6201)
- Pedro Miguel Gaspar (ORCID: https://orcid.org/0000-0002-0738-5180)
- Amélia Cristina Ferreira Silva
- Sofia Nair Barbosa
Institutions
- Instituto Superior de Contabilidade e Administracao do Porto (PT)
- Universidade Portucalense (PT)
Publication Details
- Journal
- Administrative Sciences
- Published
- 2026-01-16
- DOI
- https://doi.org/10.3390/admsci16010046
- Primary Topic
- Primary Care and Health Outcomes
- Type
- article
- Field-Weighted Citation Impact
- 0.00