The contribution of controlling hidden costs indicators to reducing the total costs of the enterprise: case study “Tchin milk” company in Bejaia

الملخص EN

This 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 concluded that the company under study incurred a hidden cost in 2018, and that 97.

71% of these costs resulted from the enteeism index, as its rate is very high, amounting 16.

29%.