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

Deviation in direct productivity 0 1.232.342,72 622.817,27 0 0 1.389.216,87 Idleness 0 364.575,97 0 0 0 236.438,35 Litigation 0 0 0 0 0 0 Totals 3.669.937,58 4.888.280,13 622.817,27 0 0 8.392.259,29 Source: Deco at al (2023) When introducing the concept of the solution proposal, the result of the absenteeism indicator and other hidden cost indicators constitute, therefore, the bases of comparison with the results to be verified through the predictive test of the proposed solution to be conceived (PAP) according to the reality of the company and with that, conclude whether or not the referred solution proposal is effective. IV. R esults and D iscussion a) Data Confidence Level Beforehand, it was necessary to verify the confidence level of the data in the results presented in the capacity grides of the absenteeism, staff rotation, quality defect, direct productivity deviation, and Idle indicators by observing the Cronbanch Alpha value obtained using the spss statistical software. Table 2: Reliability Level Analysis Indicators Alpha of Cronbach Number of itens Absenteeism Capacity 0,729 18 Staff rotation capacity 0,871 7 Capacity for quality defect 0,832 18 Capacity in direct productivity deviation 0,797 18 Idle capacity 0,888 11 Source: Processed by Spss The data collected as shown in the table above reveal a sufficient confidence level of Cronbach's Alpha, suggesting that the structure of the sample and the respective results obtained are confident. b) Conceived Solution Proposal Versus the Observed Hidden Costs In accordance with the precepts of socio- economic theory and, with the objective of contributing to the mitigation of the levels of malfunctions found that cause the hidden costs accounted for, at this stage a proposal for a solution was constructed in accordance with the peculiar reality of the company with the in order to maximize economic, financial and social results through the level of hidden performing costs to be recovered. c) Proposed Explanatory and Solution Domain Variables As the hidden costs were categorized by indicators and each dysfunction is categorized in its indicator, then, it was possible to relate the activities proposed by each indicator of hidden costs. Therefore, it was understood to confine in four (4) families the six (6) variables that explain the domain of solution of the hidden costs, as it can be seen below and that, controlled and improved, can excite the motivation of the workers. Thus, the explanatory and solution domain variables of the factors that generate the hidden costs presented for mitigating the levels of dysfunction found were: • Competence, working conditions, control and internal communication. However, the explanatory variable implementation of the strategy was applied during the diagnosis process of hidden costs and which should be subsequently implemented at all levels of the company; the explanatory variable work organization is incorporated in the adequacy of jobs within the explanatory variable: working conditions, for better interdependence of the areas that make up the operations department; the time management variable was coupled to the control variable; and the variable integrated training was developed in the explanatory variable competence, while the variable communication- coordination and concertation was summarized in the variable internal communication. Therefore, the aforementioned explanatory and solution domain variables were associated with the strategic activities to be developed, and, satisfied and/or applied by the company, they mitigate the malfunctions that cause hidden costs. d) Activities Proposed in each Explanatory Variable Because the four (4) families or explanatory and solution domain variables are interactive among themselves, taking into account the dysfunctions and hidden costs, seventy-two (72) activities were proposed according to each indicator of hidden costs that were the subject of a structured interview with the eighty (89) employees assigned to the studied department. However, the intention in the interviews was that each worker indicated or opined which or which activities, once implemented, can improve their behavior in the workplace and combined with the results of the “average” descriptive analysis, therefore, the Predictive Testing for the Management of Hidden Costs in Organizations 94 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals