期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The cost is one of the most important indicators at the level of the enterprise. The exact determination of
the cost presents a special importance for appreciating the performances of the company. Disfunctions
appear in the activity of any enterprise and their correction actions generate hidden costs. The hidden
costs are a little or at all identified by the traditional systems of management accounting. The paper
proposes the presentation of hidden costs which appear in the enterprise‟s activity, of the evaluation
method, as well as the presentation of some opinions regarding the reduction possibilities of hidden costs.
