دور التحكم في مؤشرات التكاليف الخفية في تحسين الميزة التنافسية للمؤسسة : دراسة حالة : مؤسسة سانياك بسطيف

Abstract EN

The aim of this study is addresses the impact of the hidden costs on the général performance, due to its unability to control its indicators, This is remarquable in the decrease of business number which is caused by increase of products costs caused by the hidden costs indicators, basically the analytical méthode and case study, along with questionnaires.

The study found hidden costs have négative impacts over the company due to an icrease in général costs, This latter would then weaken its competitiveness by 2018, recommended that responsibles must take control of this indicators which is considered to be an effective strategy to decrease the costs and which would eventually improve the competitive.