Controlling hidden costs indicators and their importance in reducing the total costs of the enterprise: case study “tchin milk” company in Béjaia
Other Title(s)
La Maîtrise des indicateurs de coûts cachés et leur importance dans la réduction des coûts totaux de l'entreprise: etude de cas de l'entreprise «Chin Lait» de Bejaia
التحكم في مؤشر التكاليف الخفية وأهميتها في تخفيض التكاليف للمؤسسة: دراسة حالة شركة"تشين حليب" ببجاية
Joint Authors
Bu Rish, Mhanni
Sulaymani, Abd al-Hakim
Source
Revue des Sciences Humaines and Sociales
Issue
Vol. 8, Issue 2 (30 Jun. 2022), pp.813-825, 13 p.
Publisher
University of Constantine 2 Abdel Hamid Mehri
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
13
Main Subjects
Topics
Abstract AR
يهدف هذا البحث إلى إبراز أهمية التحكم في مؤشرات التكاليف الخفية في تخفيض التكاليف الكلية للمؤسسة، وذلك بالتطبيق على شركة "تشين حليب" ببجاية من خلال المؤشرات الخمسة و بالاعتماد فقط على المقياس المالي من نموذج (SOF)، لقد اعتمدنا في هذه الدراسة على المنهج الوصفي و منهج دراسة الحالة، و لقد توصل هذا البحث إلى أن الشركة محل الدراسة تحملت تكلفة خفية جد معتبرة سنة 2018 وأن %97، 71 من هذه التكاليف ناتجة عن مؤشر التغيب كون معدله جد مرتفعا بها و الذي بلغ %16، 29
Abstract 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%
American Psychological Association (APA)
Sulaymani, Abd al-Hakim& Bu Rish, Mhanni. 2022. Controlling hidden costs indicators and their importance in reducing the total costs of the enterprise: case study “tchin milk” company in Béjaia. Revue des Sciences Humaines and Sociales،Vol. 8, no. 2, pp.813-825.
https://search.emarefa.net/detail/BIM-1384443
Modern Language Association (MLA)
Sulaymani, Abd al-Hakim& Bu Rish, Mhanni. Controlling hidden costs indicators and their importance in reducing the total costs of the enterprise: case study “tchin milk” company in Béjaia. Revue des Sciences Humaines and Sociales Vol. 8, no. 2 (Jun. 2022), pp.813-825.
https://search.emarefa.net/detail/BIM-1384443
American Medical Association (AMA)
Sulaymani, Abd al-Hakim& Bu Rish, Mhanni. Controlling hidden costs indicators and their importance in reducing the total costs of the enterprise: case study “tchin milk” company in Béjaia. Revue des Sciences Humaines and Sociales. 2022. Vol. 8, no. 2, pp.813-825.
https://search.emarefa.net/detail/BIM-1384443
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1384443
