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

Table 16: Cost of Production without Hidden Costs (Kz) Description of Costs Loading and Unloading Containers and other Goods/1678/21.924 Quantities Costs Direct Charges Direct Labor Cost 89,00 30 987 561,88 Subtotal Of Direct Charges 89,00 30 987 561,88 Indirect Charges Cost Of Indirect Labor 332,00 91 144 269,45 Maintenance Cost - 6 783 321,93 Amortization For The Year - 98 654 895,10 Taxes - 25 600 220,45 Energy And Water - 22 985 644,44 Communication - 2 563 276,58 Hygiene, Cleaning And Safety - 12 963 489,32 Computer Supplies - 542 878,54 Other Third Party Service Providers - 100 795,77 Administrative Charges - 23 987 659,28 Sponsorships And Donations - 4 874 357,35 Bank Charges - 2 136 783,84 Other Charges - 40 935 484,64 Subtotal Of Indirect Charges 332,00 333 273 076,69 Total Production Cost 421,00 364 260 638,57 Production Unit Cost 23 602,00 15 433,46 Distribution Cost - 4 675 394,62 Cost Price (Pc) - 368 936 033,19 Unit Price Of Cost 15 631,56 iii. Analytical Result without Hidden Costs Compulsing the visible cost headings assumed in the said period of analysis and in accordance with the cost analysis procedures in cost and management accounting, the analytical result is, therefore, the difference between sales and production cost plus administrative charges. Table 17: Analytical Result without Hidden Costs (Kz) Headings Loading And Unloading Containers And Other Goods (1,878/22,933) Business Number (Cn) 437 579 782,50 Cost Price 368 936 033,19 Analytical Result 68 643 749,31 Without including hidden costs, the analytical result is estimated at 68,643,749.31 Kz (sixty-eight million, six hundred and forty-three thousand, seven hundred and forty-nine, thirty-one cents). iv. Accounting for Hidden Costs To determine the hidden costs over time, it is essential to determine the hourly contribution of the margin on variable costs (CHMSCV). Hourly Contribution (Kz) Headings Quantities Values Business Number - 437 579 782,50 Variable Costs - 273 116 369,12 Margin On Variable Costs (Ms/Cv) - 164 463 413,38 Total Workers 421,00 - Hours Worked/Days 8,00 - Predictive Testing for the Management of Hidden Costs in Organizations Table 18: 107 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals There was a relative increase in personnel costs summarized in the increase in personnel wages, both in direct labor and in indirect labor, as well as production cost and cost price. For this purpose, the analytical result without the inclusion of hidden costs can be seen in the Table 17.