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

Table 15: Calculation of the Time of each Dysfunction (1€=58 Kwanza “Kz”) Indicators Departmentof Operations Generating Factor Minutes Hours Days Absenteeism Vacation subsidy salary 77 190,00 1 286,50 53,60 Overtime 6 156,00 102,60 4,27 Time of absence from the workplace due to illness, death, food and personal problems 5 454,00 90,90 3,78 Time spent by the supervisor to deliberate the production - Staff Rotation Time spent replacing colleagues 4 701,00 78,35 3,26 Quality Defects Time spent by the supervisor to correct a failure 3.585,6 59,76 2,49 Deviation In Direct Productivity Differential time between recommended to carry out a task and the effective one 3.051,6 50,86 2,11 Time spent to recover damaged equipment (maintenance) 7 836,00 130,60 5,44 Time of lowest human productivity 4070,4 67,84 2,82 Idleness long vacation time 2 880,00 48,00 2 Souce: Observation of March 2023 colleagues (in and out) Quality Defects Time spent by the supervisor to correct a fault (error) made by the colleague Desvios Na Produtividade Directa Differential time between recommended to carry out a task and the effective one Recovery time for damaged equipment (maintenance) Time of lowest human productivity Ociosidade Paid time in long hours of disciplinary leave Predictive Testing for the Management of Hidden Costs in Organizations 106 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals For this purpose, the Table15 presents the results of the time calculated for each malfunction observed. According to the results in the Table 15, it is assumed that the company will be able to recover part of its productivity due to the decrease in the time lost in the observed malfunctions. ii. Determination of Production Cost without Hidden Costs The Table16 shows the production cost and the cost price of the EPC-EP in March 2023 without incorporating the hidden costs to be accounted for, taking into account the identified cost items covered in cost and management accounting.