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

In the new context of globalization, Moroccan companies are increasingly faced with margin pressure. They challenged to review their strategies and evolve management tools. this respect, issue hidden costs is becoming important for any company seeking control its performance, both as a source qualitative quantitative improvement processes in terms measuring costs-performance. Thus, main objective article detect dysfunctions revealing costs-performances within small medium-sized companies. To do this, articles dealing concept was carried out order come up state-of-the-art academic production on subject draw conclusions various which cause birth.