Global Journal of Management and Business Research, A: Administration and Management, Volume 23 Issue 5

Predictive Testing for the Management of Hidden Costs in Organizations Paulo Deco α , João Pitra dos Santos Napoleão σ & Alcides Romualdo Neto Simbo ρ Author α σ ρ : Department of Management, Universidade 11 de Novembro, Cabinda, Angola. e-mails: paulodeco2009@hotmail.com, napitra@hotmail.com , simboal@yahoo.com .b r Keywords: organizations, hidden cost management, solution and predictive test. I. I ntroduction he production of accounting information linked to the costs that companies assume during operation is, therefore, fundamental when it comes to the concept of survival, continuity of the company, economic-financial and social satisfaction of shareholders and workers. This requirement is supported on the one hand by cost and management accounting through the recording of internal accounting economic facts, i.e. costs of a visible nature and on the other hand by socio-economic theory through the accounting recording of internal economic facts but, hidden nature that give rise to hidden costs, since external accounting economic facts are the responsibility of financial accounting to register them. Costs of a visible nature are known to be easy to account for because they are, in principle, identifiable in the company's financial statements and in the different reports whenever a certain expense is assumed internally. This reality is not analogous when it comes to accounting for hidden costs, because these costs are not, in principle, documented in the statements or even cost information reports, these are only subject to measurement through the use of socio-economic methodology. Therefore, this fact is achieved with the diagnosis of dysfunctional “pathologies” that prevent the normal company'sfunctioning. Once known, they deserve an interpretation and, therefore, a prescription or even adoption of a conduct to be followed for their control, mitigation and termination, at least in the short term, since, in the medium and long term, they would happen again if they are not accompanied by judging from the permanence of interaction between the company's structures and the behavior of workers in the informal environment. According to socio-economic theory, the identified malfunctions and the accounting of the hidden costs resulting from these malfunctions deserve treatment through the presentation of factual solutions taking into account the peculiar reality of each company. However, it obliges the conception of a solution to the identified dysfunctions in order to minimize them or even put an end to them in the short term, in the medium and long term to proceed with measures to monitor the company's operation. Thought already approached by Savall & Zardet (1987), when referring that, the socio-economic theory methodologically possesses theoretical and practical conditions to solve the dysfunctions that result in hidden costs during the functioning of the organizations, in that it presents the tools to choose given the reality of each company and, therefore, the explanatory variables of the solution domain. That is, did you diagnose a malfunction or pathology during the operation of the company? It interprets it and then solves the referred dysfunction for the ortho functioning of the company. This condition takes us back to the algorithm followed by a doctor when dealing with a patient in the hospital. The patient is diagnosed by exposing him to the symptoms, the doctor questions and, in order to T 89 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals Abstract- The management of hidden costs in organizations requires compliance with the precepts of socio-economic theory, which imply reaching the four stages of investigation: situational diagnosis, strategic worksheet, prescription and predictive test. To this end, a proposal for a solution is conceived that suggests knowing its effectiveness through a test through reobservation of the motivations achieved among workers after implementing some measures contained in the presented solution. It is in this event that the investigation was developed, with the application of interventionist research, the frequency of malfunctions that cause hidden costs evaluated at 8,392, 259.29 Kz in the investigation carried out in December 2022 was observed and applied through the Plan of Priority Activities (PAP) tool, a short-term tool with seventy- two (72) proposed activities, however, it was tested with the frequency´s subsequent reobservation of the same dysfunctions. Forty-seven (47) took the name of strategic activity, those activities with a value that appeared in the range of 1.5 to 2 according to the results of the spss software, that can mitigate the frequency of dysfunctions and associated hidden costs. Therefore, the proposed solution became a solution to the diagnosed dysfunctions, as it was possible to verify the decrease in the frequency of malfunctions and hidden costs in the order of 4,251,442.27 Kz and as performing costs evaluated at 4,930,039.86 Kz in the research carried out in March 2023. This reduction resulted from the tendency of the solution's effectiveness, serving from now on as an application tool whenever dysfunctions are found, since it is flexible to adaptations according to the company's internal context.