Abstract :
Hidden costs represent the economic impacts of dysfunctions that disrupt the management and functioning of companies and organizations in terms of working conditions, work organization, communication-coordination-consultation, time management, integrated training or strategic implementation. These costs are called hidden because they are generally not, or poorly taken into account by the traditional accounting systems of organizations. The measurements carried out by Iseor for more than forty years in 1,310 companies or organizations in 37 countries, show that the hidden costs represent in the order of € 15,000 to € 60,000 in loss of added value per person and per year according to the companies. They thus represent a gigantic endogenous source of added value, subject to knowing not only how to measure them, but also to put in place suitable methodologies to convert them into performance and self-finance survival and development strategies. Hidden costs do not appear in a company's information systems, general and cost accounting or budget. However, they allow the organization to understand some of its economic difficulties and to find levers for improving its performance. As they are neither measured nor monitored, hidden costs are not factored into business decisions. Such an omission leads to analyzes, erroneous interpretations and inappropriate decisions.
Keyword :
Hidden cost, Congestion, Performance, control and Analysis.