隐性成本(Implicit cost)是一种隐藏于企业总成本之中、游离于财务审计监督之外的成本。通常是企业或企业员工的行为有意或者无意导致的,具有一定隐蔽性的将来成本和转移成本,如管理层决策失误带来的巨额成本增加、领导的权威失灵造成的上下不一致、信息和指令失真、效率低下等。相对于显性成本来说,这些成本隐蔽性大,难以避免、不易量化。如果企业能够结合自身的特点与当下市场的局面,防范和控制隐形成本,由内而外的调整管理及营运模式,为企业再次创造下一个抢占制高点的先机。 Implicit cost is a hidden cost of the total cost of the enterprise, free from the cost of financial audit oversight. It is usually caused by intentional or unintentional behavior of the enterprise or enterprise staff, with some concealed future costs and transfer costs, such as the huge cost increase caused by the mistakes made by the management, the inconsistency caused by the failure of the authority of authority, the distortion of information and instructions , Inefficient and so on. Relative to the explicit cost, these costs are hidden, difficult to avoid, not easy to quantify. If the enterprise can combine its own characteristics with the current market situation, to prevent and control hidden costs, from the inside out to adjust the management and operation mode, for enterprises to create the next opportunity to seize control of the high ground.