مجلة البحوث في العلوم المالية والمحاسبية
Volume 11, Numéro 1, Pages 282-300
2026-06-10

Visual Management As A Mechanism For Control And Reduction Of Hidden Costs In The Economic Enterprise: A Case Study Of Sonelgaz Company - Souk Ahras



Authors : Taouaf Fateh . Benbouzid Slimane .

Abstract

This study aims to analyze the crucial role of visual management as an innovative administrative mechanism for detecting and verifying hidden, unclear, and unjustified costs that do not appear tangibly in the accounting system and records at Sonelgaz. To achieve this objective, a descriptive approach was adopted to examine the theoretical aspects of the topic, and a case study was conducted on the Electricity and Gas Distribution Directorate – Souk Ahras Unit. The study concluded that the application of visual management tools achieves a quantitative transformation of hidden costs into tangible financial gains in Sonelgaz, as it contributes to reducing unplanned maintenance costs by being a means of predicting breakdowns before they occur, reducing energy loss by organizing the interventions of technical teams, and also reducing the costs of inefficiency of company employees.

Keywords

Visual management ; Hidden costs ; Financial gains ; Sonelgaz

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