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

Total Business Days Worked/Month 22,00 - Number Of Expected Hours 74 096,00 - Hourly Margin Contribution On Variable Costs (Chms/Cv) - 2 219,60 The hourly contribution of the margin on variable costs is estimated at Kz 2,219.60, as being crucial in the process of calculating hidden costs. This contribution corresponds to the cost of each hour worked by each worker, based on the variable costs incurred in production by the company. Table 19: Hidden Costs by Indicator (Kz) Indicators Generating Factors Chms/Cv T Hours Hidden Cost Absenteeism Vacation subsidy salary 2 219,60 1 286,50 2 855 514,22 Overtime 2 219,60 102,60 227 730,87 Time of absence from the workplace due to illness, death, food and personal problems 2 219,60 90,90 201 761,56 Time spent by the supervisor to deliberate the production Absentism Subtotal - 1 480,00 3 285 006,64 Staff Rotation Time spent replacing colleagues 2 219,60 78,35 173 905,59 Staff Rotation Subtotal - 78,35 173 905,59 Quality Defects Time spent by the supervisor to correct a failure 2 219,60 59,76 132 643,24 Quality Defects Subtotal - 59,76 132 643,24 Deviation In Direct Productivity Differential time between recommended to carry out a task and the effective one 2 219,60 50,86 112 888,81 Time spent to recover damaged equipment (maintenance) 2 219,60 130,60 289 879,64 Time of lowest human productivity 2 219,60 67,84 150 577,60 Subtotal Deviations In Direct Productivity - 249,30 553 346,05 Idleness long vacation time 2 219,60 48,00 106 540,76 Idle Subtotal - 48,00 106 540,76 Totals - 1 915,41 4 251 442,27 The hidden costs in the general balance in the different indicators in relation to each of the dysfunctions decreased from Kz 8,392,259.29 to Kz 4,251,442.27. The reduction of hidden costs after implementing the proposed solution through strategic activities in the explanatory and solution domain variables means, on the one hand, the service provided begins to be humanized by increasing the productivity of workers and the company as a whole. By doing so, the company gains more economic, financial and social capacity through more liquidity for the company to meet its obligations to investors and in particular to its employees. The reduction of hidden costs is motivated by the reduction of negative interactions between the company's structures and the behavior of workers, which provided improvements in operation, aiming to achieve the ortho-operation expected for customers through more presence of the worker in the workplace , less time to perform a task and regularize it, exciting the increase in productivity and consequently the company's results. v. Determination of Production Cost with Hidden Costs Predictive Testing for the Management of Hidden Costs in Organizations 108 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals After determining the hidden costs of each indicator, it is in a position to calculate the cost of production and the cost price of the company, based on the visible and hidden costs incurred by the company during the month of March 2023, as can be seen in the Table 20: