Hidden cost-performance is a strategic opportunity often overlooked by very small enterprises. This chapter shows how identifying and recycling them can transform losses into added value, contributing to growth and organizational resilience. Unlike conventional cost reduction approaches, which are limited to visible savings, this method aims for overall socio-economic improvement by mobilizing human potential, improving processes and stimulating innovation. Through concrete case studies (bakery, architectural firm, medical equipment company), the results show increases in sales (+20%), recovery of hidden costs (up to 55%) and improvements in competitiveness thanks to tools such as HCVAVC. This approach goes beyond mere cost reduction, involving employees and transforming malfunction management into a sustainable performance driver.
