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.

This study on the genus coprinus was conducted in the forest area of Daloa. The objective of this work is to evaluate and list the species of the genus coprinus in the region. It will complete the knowledge acquired during previous work. The work consisted of surveys in the fallows and plantations of Daloa. After macroscopic and microscopic observation in the laboratory, eight (8) species of the genus Coprinus were cited and described. These are: Coprinopsis lagopus var. vacillans, Coprinus comatus, Coprinellus atramentaria, Coprinopsis nivea, Coprinus africanus, Coprinellus domesticus, Coprinus plicatilis and Coprinus auricuma. Among these species, Coprinopsis nivea, Coprinus comatus and Coprinus africanus have already been cited and described in Côte d'Ivoire. Coprinopsis lagopus var. vacillans, Coprinellus atramentaria, Coprinellus domesticus, Coprinus plicatilis and Coprinus auricuma are cited and described for the first time. The results obtained are part of the contribution to the determination of the Ivorian fungal diversity, which remains incomplete until now.

No abstract