Dysfunctions revealing hidden costs-performance in SMEs: Review of the literature
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 12
Abstract
In the new context of globalization, Moroccan companies are increasingly faced with margin pressure. They are challenged to review their strategies and evolve their management tools. In this respect, the issue of hidden costs is becoming increasingly important for any company seeking to control its performance, both as a source of qualitative and quantitative improvement of processes in terms of measuring hidden costs-performance. Thus, the main objective of this article is to detect the dysfunctions revealing the hidden costs-performances within small and medium-sized companies. To do this, a review of the articles dealing with this concept was carried out in order to come up with a state-of-the-art of the academic production on the subject and to draw conclusions on the various dysfunctions which cause its birth.
Authors and Affiliations
Elktiri Lahoussine,Ouabbou Ahmed,Jaouhari Lhassane
Keywords
Related Articles
- EP ID EP726645
- DOI 10.47191/jefms/v5-i12-45
- Views 45
- Downloads 0
Economic Valuation of Kelapa Island Tourism Area Bima Regency 2024
This study aims to analyze the economic value of Kelapa Island tourism area using the Travel Cost Method and Contingent Valuation Method approaches and identify factors that influence the frequency of tourist visits in t...
Expanding Health Insurance Coverage in Vietnam: A View from a Study of Factors Affecting the Non-Participation in Health Insurance of Informal Sector Workers
In recent years, health insurance coverage in Vietnam has been increasingly expanded. Up to now, the health insurance coverage rate has reached about 90% of the population; There is still a gap with about 10% of the popu...
The Effect of the Quality of Disclosure of Sustainability and Quality of Earnings on Investment Risk and their Impact on Market Value Added (MVA)
This study aims to determine the effect of the quality of sustainability disclosure and the quality of risk earnings on investment and its impact on market value added (MVA) in manufacturing companies listed on the Indon...
Ararem Accounting in the Marriage System of the Betew Kafdarun Tribe Community, Raja Ampat Regency, Southwest Papua Province
This research aims to explore how the Betew Kafdarun tribe community in Raja Ampat Regency interprets ararem accounting in their marriage system. This research was conducted using an ethnographic approach. There were 4 i...
The Effect of Workload and Work Stress on Turnover Intention through Organisational Commitment as a Mediating Variable (Case Study at PT PLN (Persero) ULP Bima City)
The purpose of this study was to determine the effect of workload and work stress on turnover intention through organisational commitment as a mediating variable. This research uses associative quantitative research meth...