THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
Abstract
This article offers an intrinsic image of the hidden and identified costs at the level of an entity, including the causes and their ways of control. The main research instrument used here was the questionnaire and the results determined a better knowledge of the theoretical and methodological aspects necessary in order to identify the hidden costs at the level of an entity. Several aspects of the hidden costs are discussed, as well as their characteristics, evaluation, causes and generating sources. The connections between disfunctionalities, the generating factors of the hidden costs and their financial components are presented in theory and represented in graphics. The article closes with the authors’ conclusions on the identification, determination, conversion and presentation in a situation of synthesis of the hidden costs of an entity, as well as the importance managers should grant to it.
Authors and Affiliations
Briciu Sorin , Căpuşneanu Sorinel
Keywords
Related Articles
- EP ID EP160883
- DOI -
- Views 103
- Downloads 0
PARTICIPATORY RESEARCH IN THE MANAGEMENT OF TERRITORIAL DEVELOPMENT. INVESTIGATIONS IN LIVEZILE-RIMETEA MICRO-REGION (2001-2002 and 2007-2008)
The aim of this study is to present some important aspects of the way in which participatory research may contribute to the management of territorial development, through the identification of problems and development op...
ALLIANCE MANAGEMENT
This article wants to respond to a number of critical questions about alliances. First of all ‘Why alliances’, than ‘What is alliance management and how should it operate’; ‘which is the role played by an alliance manage...
ROMANIAN CONSUMER PERCEPTION TOWARDS MOBILE MARKETING CAMPAIGNS
The present article highlights the main aspects concerning consumer perception towards mobile marketing campaigns. The qualitative research conducted by the authors complete their earlier findings regarding future trends...
RESPONSIBLE DIVERSIFICATION: KNOWING ENOUGH ABOUT DIVERSIFICATION TO DO IT RESPONSIBLY: MOTIVES, MEASURES AND CONSEQUENCES
Diversifying in a responsible way is a challenge that many firms face today. In this survey we posit whether firms should diversify and whether it is a way to create value, since the motives leading to diversificat...
DETERMINANT FACTORS OF THE INVESTMENT PERFORMANCE OF VOLUNTARY PENSION FUNDS IN ROMANIA
The goal of this paper is to give an overview of the voluntary private pension system. In the beginning it presents both the features and the legal framework that guide the functioning of these pension funds in our count...