Dysfunctions revealing hidden costs-performance in SMEs: Review of the literature

Abstract

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.