IDEAS home Printed from
   My bibliography  Save this article

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


  • Sorin Briciu

    (‘1 Decembrie 1918‘ University of Alba Iulia)

  • Sorinel Capusneanu

    (Artifex University of Bucuresti)


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.

Suggested Citation

  • Sorin Briciu & Sorinel Capusneanu, 2011. "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-2.
  • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:2

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Michael Kosfeld & Armin Falk, 2006. "The Hidden Costs of Control," American Economic Review, American Economic Association, vol. 96(5), pages 1611-1630, December.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. repec:aud:audfin:v:15:y:2017:i:146:p:244 is not listed on IDEAS

    More about this item


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

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:2. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.