The impact of hidden costs on the performance of Moroccan SMEs : theoretical contributions

Abstract

In an economic context of full competition, Moroccan SMEs suffer from management difficulties. As a result, they have focused on revising their strategies to improve their management methods. In this sense, the margin of invisible costs is a major issue for the company to improve performance. This improvement affects both the qualitative and quantitative aspects. The objective of this article is to identify the dysfunctions that create invisible costs within SMEs. To do so, a theoretical summary is developed in order to identify the sources of hidden costs. This theoretical summary has allowed us to categorize the dysfunctions into two parts. The first is behavioral and the second is economic. A methodological framework is developed in this sense, by a mixed approach aiming at a double purpose, on the one hand, to contextualize the variables of the model, on the other hand, to confirm the results of the exploratory study.