Costing Methods in Healthcare: Evidence, Drivers of Choice, and Policy Implications

This dataset supports the study <i>“Costing Methods in Healthcare: Evidence, Drivers of Choice, and Policy Implications.”</i> It contains all data collected and analyzed during the systematic literature review.The dataset includes:Search results from PubMed/MEDLINE, Scopus, OvidSP/Embase, and Web of Science for the period 2020–2025.Extracted data from 74 studies that met the inclusion criteria after PRISMA screening.Study details such as: title, authors, costing method, publication venue, year, automation (yes/no), country, equity or minority focus, area of focus, pathology focus, affiliation, citation count (Google Scholar), industry participation, and number of pages.The review found that costing methods in healthcare remain diverse. Bottom-up approaches were most common, with Time-Driven Activity-Based Costing (TDABC) used most often, followed by Activity-Based Costing (ABC). About 30% of studies used hybrid methods that combined bottom-up and top-down approaches, especially in public health and policy budgeting. No single method dominated. Instead, the choice of method depended on context, available data, and policy needs.This dataset is shared to improve transparency and support reproducibility.