“…Some of these costs are difficult to estimate where other costs are hidden (Callioni, de Montgros, Slagmulder, Van Wassenhove, & Wright, 2005). In addition to these reported costs, there are hidden costs associated with inventory systems that are not usually accounted for (Pendlebury & Platford, 1988;Ullmann, 1982;Gooley, 1995;Crusoe, Schmelzle, & Buttross, 1999;Fisher & Siburg, 2003).…”