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

confirm or refute the diagnosis, resorts to interpretation through the results of the analyzes recommended by him. These results for the doctor serve as a barometer for the conclusions of the types of drugs to prescribe or even advise a conduct to be followed by the patient. This cycle does not stop there, if not, the doctor monitors the patient's evolution taking into account the given prescription or the recommended conduct. If it does not have substantiated positive effects in improving the patient's health, the doctor will certainly evolve to another prescription according to the degree of the drugs. In the investigation of Deco, Napoleão, Tamo, & Simbo (2023), malfunctions were diagnosed that caused hidden costs linked to the absenteeism indicator and, therefore, in this article, the results of all the indicators studied were presented, and then the proposed solution was presented. Those dysfunctions that, with the measurement of its effectiveness by means of a predictive test, weconcluded that the proposed solution is a solution to be able to reduce the dysfunctions that caused the hidden costs accounted for, naturally in a later period with reference to the same variables. a) Problematic Context The need to see organizations as living beings, as Tamo (2014) refers, is imperative, as it provides positive indicators to approach the best management practices of organizations. This is a thought materialized in the socio-economic theory Savall & Zardet (1975), regardless of the fact that they did not equate organizations with human beings. In this investigation, therefore, it was possible to sustain this thought, that of adopting the patient management model by the doctor, making the methodology richer and more proactive in favor of the survival and continuity of organizations, substantiated in the presentation of a proposal for solutions to malfunctions found and that cause hidden costs and that deserved a predictive test for its validation. Allied to this, the concept of follow-up is also adopted, which derives from the idea of solutions to be proposed to safeguard a positive position that prevents the return of those dysfunctions that caused the aforementioned hidden costs. At first, the object studied was unaware of the existence of dysfunctions of an occult nature, unaware of the theory that studies dysfunctions and, therefore, the possibility of existing in the investigative scope a feasible solution to the dysfunctions diagnosed to the specific reality of the company, constituting facts that animated the investigation and which resulted in the results presented below. To this end, the solution conceived in the light of the company's reality was tested by developing a new investigation, in a period different from that of the first investigation, taking into account the same hidden cost indicators studied, the same diagnosed malfunctions that caused the hidden costs in view of the activities regarded as strategic because they are capable of addressing the malfunctions found or at least reducing their frequency. With these questions verified by the studied object, he suggested proposing the following scientific question: how can a proposal for a solution to the diagnosed malfunctions be conceived to contribute to For this purpose, the general objective consisted of designing a proposed solution to the malfunctions found and which caused the hidden costs accounted for during the first investigation. In order to achieve this objective, specific objectives were achieved by carrying out the following activities in the research space: to substantiate the theoretical basis that sustains the socio-economic theory; present the results of the first investigation object of a proposed solution; identify the explanatory and solution domain variables adaptable to the reality of the studied object; propose activities in each variable; verify the reliability and adjustment to normality of the new data structure; carry out a descriptive analysis to identify strategic activities; perform predictive testing of strategic activities; count the paid time (hours) without any counter-work taking into account the related indicator; accounting for hidden costs according to the time of each indicator; ensure the qualimetric approach for accounting for all costs incurred during operation from: determination of the production cost and cost price with and without hidden costs, determination of the analytical result without and with hidden costs and measuring the hidden costs weight resulting from predictive testing in the company's visible cost structure; reveal the visible and unknown economic performance provided by the predictive test. II. M aterials and M ethods a) Theoretical Framework Based on the investigations developed by the authors Savall (1975); Savall (1979); Savall (1987), Savall & Zardet (2009) and Savall & Zardet (2010), when stating that the structure variable overlaps the behavior variable, and that having a variation in structures can vary the way workers act, this reality makes the behaviorist theory to the detriment of the structuralist theory taken into account. To support this thought Savall & Zardet (1987), studied two identical structures, but produce different results in terms of personnel, given the differentiation of working conditions and levels of motivation that each structure provides to its workers. Predictive Testing for the Management of Hidden Costs in Organizations 90 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals the mitigation of the hidden costs levels accounted for in the organizations regular functioning?