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The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs

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  • Sorin Briciu

    (‘1 Decembrie 1918‘ University of Alba Iulia)

  • Sorinel Capusneanu

    (Artifex University of Bucuresti)

Abstract

This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological aspects necessary in order to identify the hidden costs atthe level of an entity. Several aspects of the hidden costs are discussed, as well as theircharacteristics, evaluation, causes and generating sources. The connections betweendisfunctionalities, the generating factors of the hidden costs and their financial componentsare presented in theory and represented in graphics. The article closes with the authors‘conclusions on the identification, determination, conversion and presentation in a situation ofsynthesis of the hidden costs of an entity, as well as the importance managers should grant toit.

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Bibliographic Info

Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 2 (2011)
Issue (Month): 13 ()
Pages: 2

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Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:2

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Related research

Keywords: hidden costs; Activity-Based Costing; control; performance; opportunity costs.;

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  1. Michael Kosfeld & Armin Falk, 2006. "The Hidden Costs of Control," American Economic Review, American Economic Association, vol. 96(5), pages 1611-1630, December.
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