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

that highlight the state of the art of the referenced theories, the results achieved for the second time in the field and which figured as the second structure of data to be analyzed and interpreted. The results were processed with software spss. The software in the first instance was used to verify: reliability of the results achieved through Cronbachs Alpha and for the descriptive analysis of the data contained in the Capacity Grid, adapted to the competence grid of Savall & Zardet (2010), also adapted to the Likert scale, in order to identify the strategic activities capable of mitigating the levels of hidden costs observed in the first analysis. However, the average was used as a determining indicator in identifying activities understood as strategic with a tendency to reduce the frequency of appearance of dysfunctions that caused the high level of hidden costs accounted for. The set of activities in each explanatory variable and domain of solution originated the elaboration of the Capacity Grid for each indicator adapted to the competence grid Savall & Zardet (2010) and Tamo, (2012), resorting to the adaptation of the Likert scale where (1 - unimportant, 2- important) and, one (1) corresponds to “No” and two (2) corresponds to “Yes” in the structured interview carried out. The strategic activities that can mitigate the dysfunctions that cause hidden costs are those that have average values that are in the range of 1.5 to 2 and are considered “important” and emphasize that the worker has little theoretical and practical knowledge on the referred variables and, therefore, the worker has difficulties in putting the knowledge into practice, meking it difficult for him to master the activities associated with the variables, thus causing dysfunctions that originate hidden costs through the generation of marginal time, hence the explanatory and domain variables solution in relation to the activities identified as being important and subject to re-observation after the mirror effect. Activities with average values between 1 and 1.4 indicate that workers have theoretical and practical knowledge of explanatory and solution domain variables, and therefore, workers do not have difficulties in putting this knowledge into practice theorists. These activities cannot effectively cause hidden costs, hence they are not important in mitigating the frequency of malfunctions that cause hidden costs. The interpretation of the results considers that, the higher value of the average score, the greater degree of the activity importance to the point of taking on the strategic name for the worker, and with that, thinking about monitoring it to mitigate the time of delays, absence and regulation of dysfunctions. a) Validation of Proposed Activities for Strategic Activities The verification of the activities pertinence in the proposed solution is conditioned by the average value to have to conclude whether or not it takes the name of strategic activity. For this purpose, the spss software was used to determine the average value of each activity. To this end, the behavior of the same department workers was again observed, in March 2023, in order to measure the degree of motivation achieved by them after the company had improved some working conditions, given training, had reinforced security levels, improved channels and means of communication and ways of controlling, after the mirror effect that occurred in the first survey. Therefore, only the significant indicators were re-observed, as well as the malfunctions that caused the hidden costs during the first investigation. Refers to the indicators: absenteeism, staff turnover, quality defects, deviation in direct productivity and idleness, taking into account the malfunctions that caused the hidden costs accounted for. b) Surveys, Techniques and Instruments Built for Data Collection For data collection, two of the three techniques recommended in the socio-economic methodology were used and implemented simultaneously: participant observation and document analysis Savall & Zardet (2010). Two instruments were built: questinaire, questionaire grid and an observation grid or card. The questionaire was appliedto the department head and the three (3) heads of each shift, and with every worker whenever necessary during observation and accidentally by a group of two or thre technicians. The questionaire served as a basis for identifying the activities considered strategic, with the worker simply stating that this activity can motivate him to better perform his duties. From the participant observation it was possible to re-observe the dysfunctions for each worker in order to account for the frequency of occurrence of each dysfunction of hidden costs through the observation grids. Therefore, each form corresponded to a worker, satisfying eighty-nine (89) copies and were coded with the first letters of the first name and last name of the observed. Therefore, three (3) previously trained observation groups were created to collect data with the necessary quality and reliability, composed of four (4) Predictive Testing for the Management of Hidden Costs in Organizations 92 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals Following the thinking of Savall, et al (2008), the research-intervention was applied as the main one and which allowed direct contact with the Port Company of Cabinda-EP, information/knowledge was co-produced between the researchers and the workers of the referred company.