The Control and Analysis of Hidden Performance Costs as a Result of Traffic Jam in Kampala Capital City
1TUKESIGA Godfrey, 2BAKAKI Ivan, 3KINIAGI Clinton Humphery, 4WAGIMA Christopher
1Lecturer and Consultant School of Business and Management at King Ceasor University
2,4Lecturer, Faculty of Business and Management International University of East Africa and Consultant at King Ceasor University
3Associate, Institute of Structural Engineers, France
https://doi.org/10.47191/jefms/v4-i7-01ABSTRACT:
Hidden costs represent the economic impacts of dysfunctions that disrupt the management and functioning of companies and organizations in terms of working conditions, work organization, communication-coordination-consultation, time management, integrated training or strategic implementation. These costs are called hidden because they are generally not, or poorly taken into account by the traditional accounting systems of organizations. The measurements carried out by Iseor for more than forty years in 1,310 companies or organizations in 37 countries, show that the hidden costs represent in the order of € 15,000 to € 60,000 in loss of added value per person and per year according to the companies. They thus represent a gigantic endogenous source of added value, subject to knowing not only how to measure them, but also to put in place suitable methodologies to convert them into performance and self-finance survival and development strategies. Hidden costs do not appear in a company's information systems, general and cost accounting or budget. However, they allow the organization to understand some of its economic difficulties and to find levers for improving its performance. As they are neither measured nor monitored, hidden costs are not factored into business decisions. Such an omission leads to analyzes, erroneous interpretations and inappropriate decisions.
KEYWORDS:
Hidden cost, Congestion, Performance, control and Analysis.
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