Costurile ascunse ale unei entitati economice
THE HIDDEN COSTS OF AN ECONOMIC ENTITY

Summary/Abstract: The increase of competitiveness, the maintain and improve of the efficiency of an economic entity, implies a strong control over the management of all the categories of resources utilized in the economic process. Therefore, the management and financial accounting have an important role with regards to the control and measurement of the components of manufacturing costs. An essential internal reserve that any enterprise owns when refers to the decrease of the manufacturing cost are the hidden costs. This issue reveals the importance and the necessity of researching this matter. The hidden costs are produced by the following actions: malfunctions (work conditions, labor management, communication, R&D, time management); different behaviors (individual, activity groups, collective, and pressure groups); structure typology (physical, technological, organizational, demographical, mental). In other words, the hidden costs are the consequence of absenteeism, work accidents, personnel traffic and fluctuation, products quality, low productivity). Thus, the hidden costs consist in either over-expenses or non-production and are composed of historic and opportunity costs.

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