مساهمة التحكم في مؤشرات التكاليف الخفية في تخفيض التكاليف الكلية للمؤسسة : دراسة حالة شركة "تشين حليب" ببجاية

الملخص EN

16, 29This research aims to highlight the extent of the contribution of controlling hidden cost indicators in reducing the total costs of the enterprise, by applying to the "Chin Milk" company in Bejaia through the five indicators and by relying only on the financial scale of the (SOF) model This research has found that the company under study incurred a very significant hidden cost in 2018 and that 97.

71% of these costs are a.

result of the enteeism index, as its rate is very high, which reached 16.

29%