Research Trends on Determining Cost of Production for Strategic Decision-Making: A Bibliometric Analysis of Job Order and Process Costing Method

Abstract

Competition Global business demands increased operational efficiency, where controlling production costs is a critical factor to maintain a competitive advantage. This study aims to map the trends of the academic literature regarding product costing, focusing on the Job Order Costing and Process Costing methods. Using a descriptive bibliometric analysis method, publication data of 127 articles were extracted from the Google Scholar database for the period 2016–2026 through the Publish or Perish software, then analyzed using Microsoft Excel and VOSviewer. The results of the study show that Job Order Costing research dominates empirical studies on fragmented small-scale entities (MSMEs), while Process Costing is centered on sustainable mass manufacturing industries. This study found significant structural holes between the traditional manual cost accounting study and the integration of manufacturing digitalization. This study provides comprehensive guidance for future management accounting research directions in supporting strategic business decision-making innovation.