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

Thus, the central hypothesis lies in the behavior to be presented by the employees in face of the organizational structures placed at their disposal, hence Savall et al (2008) apud Moreno et al (2020), refer that the hypothesis that guides the socio-economic methodology recognizes the unofficial power of the company's employees, taking into account the organizational structures. Figure 1: Fundamental Hypothesis of Socio-Economic Theory Source: Adaptation to Figure Saval Et Al (2008) For the successful measurement of hidden costs, the fundamental hypothesis rests around two concepts, one of which is added to this investigation: dysfunctions generated by the interaction between the behavior of workers and the structures of the organization in the informal sphere, time as the moment in which they occur and regulation of dysfunctions and the hidden costs generated. The first concept, the malfunctioning that they are, is the result of the workers' unofficial power vis-à-vis the company's structures Savall et al (2008), representing the difference between normal functioning and the real or effective functioning obtained by workers in the performance of their duties. The second concept is variable time, which allows measuring hidden costs in the face of malfunctions. For the regularization of dysfunctions, time is taken as a unit (hours, minutes…) translated into currency Savall & Zardet (2010). This thought was applied by the author Lobo (1999), apud Oliveira et al (2019), when making an accounting connotation to hidden costs over time, noting that excessive overtime, excessive waiting hours in staff rotation, idleness due to production scheduling errors and consecutive time devoted to reducing failures and time spent to respond to customer complaints, are the basis for dealing with hidden costs in companies and organizations through the anticipated measurement of the corresponding time. The third concept is, therefore, the hidden cost that is the result of malfunctions as the generating factor through the measurement ahead of time in the face of a certain indicator Savall et al (2008); corroborating with the emphasis mentioned by Martins (2013), when he says that identifying hidden costs is the initial step for companies and knowledge-based organizations to achieve their objectives. Thus, the hidden costs respect the expression of the informal power of the employees of the organizations that is expressed through behavior, Brand, Vivanco and González (2017) and that are grouped into five (5) components (Over wages, overtime, overconsumption, non-production and non- creation of potential) with also five (5) indicators of hidden costs (absenteeism, accidents at work, staff turnover, quality defects, deviation in direct productivity and idleness) at the time of their evaluation. III. M ethodology The research focuses on the management of organizations, referring to the main theory, which is socio-economic, and the accounting of visible costs was through absorption costing, according to the thoughts of Ferreira, Caldeira, Asseiceiro & Vicente (2019), Caiado (2011), Tepa (2012) and Martins (2013) and, regarding hidden costs, was based on the socio- economic method in the thinking defended by the authors Savall et al (2008) and Savall & Zardet (2010) through a specific qualification for simultaneous management of costs in organizations. Based on the thinking of Tamo (2012), the requirement of a peculiar methodology capable of leading the researcher to achieve research results and with quality is fundamental in the originality of empirical knowledge. The viability of the investigation was achieved, as always, by bringing together works by various authors, such as: books, newspapers, scientific articles Structures Behavior (Actors' unofficial power) Operation Functioning and malfunctioning Economic performance (Immediate results and creation of potential) Hidden cost and hidden performance Negotiation strategies with the environment and companies (proactive strategy as opposed to traditional) Regulation of malfunctions time identification Predictive Testing for the Management of Hidden Costs in Organizations 91 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals