The hidden-costs method, forty years after its invention

Cappelletti, Laurent

The hidden-costs method, forty years after its invention - 2018.


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This article studies the hidden-costs method, forty years after its invention. In particular, it explains the genesis of its conception, its contributions, and its limitations, both in practical and theoretical terms. In particular, it shows how this method contributes at the same time to managerial effects and the production of data to be used in scientific analysis. It thus belongs to the framework of Evidence-Based Management.

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