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

elements, namely: the researcher, each shift manager (three managers) and two (2) department technicians. And for the documentary analysis, we were provided with the payroll for the month of March 2023, shift scales, functional organization chart, vacation plans, financial execution and the company's status, which served as the basis for data collection. c) Practices for Accounting the Frequency of Results It was possible to analyze and account for the frequency of dysfunctions, through the number of minutes, of hidden hours that each file contained, using the techniques of document analysis and analysis of questionair results according to Savall & Zardet (2010), so that, if the exhaustion of the information analysis that each file presented, exhausting the analysis of all the information contained in the observation grid. The documental analysis was fundamental in the analysis of the content they contained, enabling the calculation of the unit hours in each form, through the each factor frequency occurrence generating hidden cost taking into account its indicators: absenteeism, staff turnover, defects in quality, deviation in direct productivity and idleness. With the payrolls, it was possible to extract the salary of the employees placed in the Operations Department in March 2023, identify the employees who were in full enjoyment of the disciplinary leave and the employees who earned overtime in the period under analysis; and with the statute it was possible to characterize the company, from its functioning to the knowledge of the procedures that regulate the operational activity of the Company, fact completed with its functional organigram. With the interviews it was possible to analyse, identify the strategic activities and using the descriptive analysis of the spss software, for a precision of the results that were presented again to the heads of the department (mirror effect); as emphasized (Savall & Zardet, 2010) that the mirror effect is an important lever for the progress of the innovation process; if none of the actors does it, the analysis of the interviews would not be recognized; the status and competence of the interveners would be strongly questioned, which would slow down the efficiency of the process. Thus, the hidden costs were accounted for in part together with the heads of the department, additional questionaire were organized with those in charge to calculate with them the hidden costs resulting from the frequencies that the cards presented during the mirror effect phase. d) Qualimetry in Cost Accounting For the complete accounting of the visible and hidden costs that occurred in the services provided by the company during the period under analysis, the qualimetry was used that made it possible to incorporate hidden costs in the cost accounting and management maps, that is, the accounting of costs visible and simultaneous accounting of hidden costs was only possible for the purposes of calculating costs and results, incorporating both types of costs in the absorption costing maps. Thus, one can verify the complementarity between socio-economic theory and cost and management accounting in terms of cost management in organizations. e) Proposed Solution In this investigation, a solution proposal was set up by Savall & Zardet (2010), which could at least mitigate the frequency of dysfunctions and, concomitantly, the hidden costs accounted for at the time of the first research in the company, since its complete elimination is a condition of medium and long term. For this, the Plan of Priority Actions tool was applied, using explanatory variables and solution domains, namely: improvement of competence, improvement of working conditions, control and improvement of internal communication in the company, through the formulation of a set of strategic activities substantiated to each of the explanatory and solution domain variables. f) Hidden Costs AccountediIn the First Survey General Assessment of Accounted Hidden Costs (€1=58 Kwanza “kz”) Sobrecargas Não produtos Components Indicators Extra wages (1) Overtime (2) Overconsumpti on (3) Non- productio n (4) Not creating potential (5) Total hidden costs (1)+ (2)+(3)+(4) +(5) Absenteeism 5.681.308,80 2.752.092,82 0 0 0 5.843.590,63 Work accidents 0 0 0 0 0 0 Staff rotation 0 539.268,62 0 0 0 498.368,75 Quality defects 501.899,58 0 0 0 0 424.644,69 Predictive Testing for the Management of Hidden Costs in Organizations 93 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals Table 1: At this point, the hidden costs accounted for in the research carried out in December 2022 are presented in a synchronized way, taking into account the combination between the components and the hidden cost indicators, for a general appreciation, as can be seen in the Table 1, according to the article published by the authors Deco, Napoleão, Tamo and Simbo (2023), regarding the indicator of hidden costs of absenteeism.