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This research aims to highlight the extent to which subcontracting contributes to improving the financial performance of the economic enterprise, by applying it to one of the Algerian public economic enterprises, which is the \"ALFADITEX\" company in Béjaia. The research concluded that the decision of subcontracting the employees transportation activity taken by the company under study actually enabled it to reduce the costs of this activity by 65%, which is a very significant percentage we see its significant impact on the total costs it bears, As well as its positive impact on most financial performance indicators, thus effectively contributing to its improvement.

This research aims to highlight the extent of the contribution of controlling hidden cost indicators in reducing the total costs of the enterprise, by applying to the \"Chin Milk\" company in Bejaia through the five indicators and by relying only on the financial scale of the (SOF) model, we have relied in this study on the descriptive approach and the case study method, this research has found that the company under study incurred a very significant hidden cost in 2018 and that 97.71% of these costs are a result of the absenteeism index, as its rate is very high, which reached 16.29%.