Controlling hidden costs indicators and their importance in reducing the total costs of the enterprise: case study “tchin milk” company in Béjaia

الملخص EN

This research aims to highlight the extent of the contribution of controlling hidden cost indicators in reducing the total costs of the 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, we have relied in this study on the descriptive approach and the case study method, 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%