Cost management is a key factor for realization of the business objectives. The changes in the production environment forces business to change the cost management systems and aligning it to the changes. The Activity-Based Costing is one of the approaches which improved cost management systems for advanced production environment to eliminate the inadequate sides of traditional costing systems. The aim of this study is contributed to the literature about the scope and process of the activity-based costing and also reviewing the activity based costing’s studies were made in Turkey to examine the approach’s situation in Turkey. Studies related to the activity-based costing approach’s studies that were made and published in national journals in Turkey between the years 2000-2013, have been evaluated and examined in this study.