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

Seventy-two (72) activities were proposed in the four (4) explanatory variables and domain of solution to the detected dysfunctions, and that, using the spss statistical software, it was possible to identify (47) strategic activities to be monitored by the company for the mitigation of the levels of malfunctions found and the hidden costs accounted for, which for that, as the PAP is usually short-term Savall & Zardet (2009), in the second month after the first investigation, implemented thirty (30) of these strategic activities that made if you think about testing the prescription, that is, testing the effectiveness of these activities, as you can see in the table above, how they were implemented if they can help mitigate the malfunctions found or their frequency and consequently the hidden costs. The identification of strategic activities combined with the fulfillment of the mirror effect substantiated in the presentation of the dysfunctions that caused the hidden costs of the first investigation made the company improve some working conditions aiming to increase the levels of satisfaction of the workers in their jobs, the control , skills and began to communicate with workers using more conventional channels, as can be seen in the tool: Plan of Priority Activities goes up. p) Predictive Testing of the Conceived Solution In order to combat the malfunctions found and, at the same time, the hidden costs accounted for in December 2022, a proposal for a solution was conceived in March 2023 using the PAP tool, which, at this stage, highlighted its level of effectiveness, through re-observation of the same malfunctions that generated the hidden costs accounted for. However, the indicators were observed where the dysfunctions that originated the hidden costs were observed, refer to the indicators: absenteeism, staff turnover, quality defects, deviation in direct productivity and idleness. i. Time Accounting The length of delay, absence from the workplace, correction of malfunctions by the workers was re-observed, and the work was done in addition to what was recommended in carrying out tasks in each of the eighty-nine (89) workers in the month of March 2023. This aim was achieved with the observation grid and summarized in the table immediately below, for each malfunction in relation to its hidden cost indicator for the days ahead of the analyzed month. Table 14: Frequency Observation Grid of Dysfunctions Survey form of the Frequency of Hidden Costs in the Operations Department (Hours) Indicator Factor Gerador Days Of The Month/Period Under Analysis Total Hours 01 0 2 0 3 0 4 0 5 ... 2 6 2 7 2 8 2 9 3 0 31 Absenteeism Paid vacation allowance time Time paid in overtime (overtime) Time absent from the workplace due to illness, death, food and resolution of personal problems Paid time of hours spent by the supervisor to deliberate production and to delegate tasks Staff Rotation Time paid in hours spent replacing or rotating between Predictive Testing for the Management of Hidden Costs in Organizations 105 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals