The importance of reducing hidden costs indicators for reducing the overall costs
Case study of the Cement Factory of Hadjar Soud in Skikda
Keywords:
hidden costs, cost reduction, cost reduction indicatorsAbstract
This study aims at showing the importance of reducing the hidden costs indicators for reducing the overall costs, taking the Cement Factory of Hadjar Soud SCHS in Skikda as a case study. In this regard, the study applies 05 indicators and uses the financial scale according to SOF model to analyze the factory’s performance in 2021, 2022, and 2023. Findings show that, in 2023, the factory had borne hidden costs estimated at 15353590985 DZD; 56.37% of them were due to the direct productivity losses.
Downloads
References
Saval, H., & Zardet, V. (2015). Maitriser les couts et les performances cachés. paris: Economica
Tarondeau, J.-c. (1998). Sratégie industrielle. paris: Vuibert.
Al Sayed al Said al Iraqi (2024), the effect of hidden cost indicators on measuring the production costs and fostering the competitive advantage: case study of an Egyptian joint-stock company for cement production, the scientific journal for financial and commercial studies and researches, 5 (1), 287.
Haidar Ali al Massaoudi (2010), managing the costs of the strategic quality, Jordan, al Yazouri house for publication and distribution.
Abd al Hakim Slimani & Meheni Bouriche (2021), the contribution of hidden costs management to the reduction of the company’s overall costs: case study of Tchinhalib Company in Bejaia, the Algerian journal for economics and management, 15 (02), 132.
Ali al Selmi (1994), the productive administration, Cairo, the new administration library.
Amar Derouiche & Mohamed Belmadani (2018), management of hidden costs and its role in improving the financial performance of economic companies: case study of Cement Company of Beni Saf SCIBS, journal of economics and finance, 04 (01), 80.
Fatiha Bektache & Yamina Mekaddem (2020), analysis and evaluation of the hidden costs in the economic company according to Henri Saval model, journal of economics and applied statistics, 17 (03), 06.
Messaoud Bouibaoun & Moufida Yahyaoui (2019) the role of hidden costs management in improving the company’s competitive advantage: case study of SANIAC Company in Setif, journal of strategy and development, 9 (3), 124.
Nasr Dine Aissaoui & Yazid Tagraret (2016), the mechanisms of valorizing the role of the human resource to improve the performance of companies: SOF model as a mechanism to monitor the development of hidden costs- case study
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
