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The Role of "Hidden Costs" in Cost Management

In: Japanese Management Accounting Today

Author

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  • Seiichi Kon

    (Faculty of Management, Kyushu Sangyo University, Japan)

Abstract

The following sections are included:IntroductionThe Opportunity CostThe meaning of opportunity cost and decision-makingClassification of opportunity costsOpportunity cost in accountingHeuristic Analysis of Financial CostsExplicit costs and outlay costsHeuristic analytical method of financial costsFinancial cost in cost management techniquesCost Management Centered on "Hidden Costs"Hidden non-financial cost and cause variables of valueThe present state and future prospects of cost management centered on "hidden costs"ConclusionSubjoinderAcknowledgmentReferences

Suggested Citation

  • Seiichi Kon, 2007. "The Role of "Hidden Costs" in Cost Management," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 8, pages 103-116, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0008
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