التحكم في التكاليف الخفية و دوره في تحسين الأداء المالي للمؤسسات الاقتصادية : دراسة حالة شركة الإسمنت بني صاف (SCIBS)‎

الملخص EN

The study aimed to determine the effectiveness of hidden cost control in improving the performance of the enterprise.

The hidden costs are considered as a threat to the Algerian enterprises, especially as it is one of the reasons that led to the bankruptcy of many of them.

The reduction of hidden costs is only by controlling the reasons leading to the appearance of this kind of costs.

In the field study, we found that there is a negative relationship between the increase in hidden costs, annual sales and the profitability of the enterprise.

Therefore, our enterprises have to follow the best ways to reduce these costs, especially those related to the human element because of its role in increasing productivity and reducing hidden costs.