التكلفة الخفية للتغيب : دراسة حالة وحدة العدادات بالمؤسسة الوطنية لأجهزة القياس و المراقبة AMC

الملخص EN

The objective of this paper is to highlight the role of the hidden costs’ method in the calculation of the cost of absenteeism, which is seen as an important source of social dysfunction in any enterprise.

We also try to emphasize the importance of this method in improving the accounting information system and rationalizing the decision-making process in order to achieve the enterprise objectives (improving economic and financial profitability and enhancing the added value).

According to our empirical study, conducted in one of the most important State-owned enterprises in Algeria, AMC El Eulma.

We found that the hidden costs, related to the absenteeism, represent a significant proportion of the overall enterprise costs and have an important negative impact on the enterprise financial performance.

Hence, we conclude that uncovering and controlling this kind of costs can help in improving the enterprise accounting information system and consequently, in achieving the enterprise objectives.