A review on implication, estimation method and control method of hidden costs

Abstract

Abstract: Hidden costs are an important part of cost and they not only influence the organization's decision and finance performance in a large part, but also have been the main object of cost management. In order to learn and recognize the situation of the hidden cost research, the paper, based on a review of literature on hidden costs at home and abroad, the implication, estimation method and the control method of hidden costs were analyzed, and the shortcomings of hidden costs research were analyzed, and we points out some further research areas of hidden costs.

Key words: implication of hidden costs, hidden costs estimation method, hidden costs control method, review

CLC Number:

F275.3

Gao Nini, Liu Zixian. A review on implication, estimation method and control method of hidden costs[J]. Science Research Management, 2014, 35(9): 69-78.

References

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