This methodology has been successfully tested on thousands of companies and organizations from 48 different countries since 1974 and distinguished by prestigious French and American academies. It aims to convert the hidden costs of social dissatisfaction (absenteeism, excessive staff turnover, underproductivity) into economic value for the organization, which can be used to increase salaries, self-financedinvestments, master budgets or remunerate shareholders. It will be of great interest to students and scholars of management, as well as practitioners and consultants.