Résumé:
This dissertation investigates the impact of unveiling hidden costs on cost reduction, focusing
on a case study of El Kendi, a subsidiary of MS Pharma. The research is divided into two
main chapters. The first chapter provides a theoretical framework, exploring the concepts of
cost reduction and the hidden costs approach. The second chapter adopts a practical approach,
aiming to identify and measure the hidden costs within El Kendi. This involves evaluating
hidden costs associated with five key indicators: absenteeism, work accidents, turnover, non-
quality, and under-productivity. Through this analysis, we demonstrate that El Kendi incurs
significant hidden costs. Our findings suggest that by addressing and mitigating these hidden
costs, El Kendi can achieve substantial cost reductions and enhance its overall profitability.
