The use of Activity-Based Costing (ABC) as a strategic tool for accounting and management control has become increasingly significant, especially in sectors facing the dual challenge of enhancing service quality while reducing costs, such as transportation. This study investigates the application of ABC across three key dimensions of transportation: land, air, and sea. By conducting a bibliometric analysis of 24 publications retrieved from Scopus and Web of Science over the past 15 years, the research identifies critical trends and emerging opportunities within this domain. The findings reveal that road, rail, and air transport dominate the research landscape, while the maritime sector remains largely underexplored, offering substantial potential for future studies. This work contributes by consolidating fragmented insights into the role of ABC in transportation systems. It provides a robust foundation for advancing academic discussions and supporting practical implementations, addressing significant gaps, and opening new pathways for greater efficiency and innovation.