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

The hidden economic performance of the company is the result of the difference between the total cost of production with hidden costs and the total cost of production with only visible costs. Therefore, this difference constitutes the part of the value that the company loses in the present and that it would gain after monitoring the phenomena that cause the hidden costs, as being exactly the value accounted for costs to be obtained also in the difference between the total costs of production with the hidden costs and the cost of production without including hidden costs. vii. Analytical Result with Hidden Costs An analytical result of the company is observed with the inclusion of the hidden costs verified in the month of March 2023, through the inclusion of the determined unknown economic performance. Table 22: Analytical Result with Hidden Costs (Kz) Description of Items Loading and Unloading Containers and other Goods Business Number 437 579 782,50 Cost Price (Pc) 373 187 475,46 Analytical Result 64 392 307,04 The analytical result with the inclusion of hidden costs is grown from the unknown economic performance determined, as being, the total hidden costs calculated, since, in the beginning, they are costs and later they are performing costs. If the company operated at this level of productivity, there would be no malfunctions that would cause the hidden costs accounted for. V. C onclusion The intention was to build a proposed solution to the observed dysfunctions that originated the hidden costs accounted for in the investigation carried out in the period from December 5, 2022 to January 5, 2023, according to the precepts of socioeconomic theory, a solution proposal that deserved a test so that its effectiveness could be verified taking into account the peculiar reality of the company studied. Thus, as the hidden costs accounted for in the first investigation were evaluated at 8,392,259.29 Kz with the proposed solution undertaken versus the measures taken by the company, as the mirror effect was applied, the second investigation with test costumes for the proposed solution reveals a decrease in the frequency of malfunctions and how and also in the levels of hidden costs in the order of 4,251,442.27 Kz. The reduction in the frequency of malfunctions and hidden costs enhances the trend towards the effectiveness of the proposed solution. The value of performing hidden costs, that is, the amount of hidden costs recovered within the 8,392,259.29 Kz can be added to the company's operating costs, made possible by the increase in workers' productivity levels. This specific requirement predicted better economic, financial and social results for improving the lives of workers and the company as a whole. Therefore, the research on hidden costs, which was called a test because the solution had been conceived and applied beforehand, aimed to deepen knowledge (know-how) about socio-economic theory and its application (know-how), referring to to the socio-economic analysis of dysfunctions in order to better account for hidden costs, focusing on an attitude (knowing how to be and living) to achieve them, which contributed positively to the observation of the frequency of dysfunctions for the determination of hidden costs in the company studied. B ibliography 1. Brand, V.; Vivanco, J., & González, M., (2017). El modelo socioeconóico como moderador del desempeno organizacional en la Pequena y Mediana Empresa familiar Mexicana. Estudio de caso en Aguascalientes , México. Revista Vértice Universitario. V. 76, pp. 29-40. 2. Caiado, A. C. P., (2011). Contabilidade analítica e de gestão . 6ª Edição, Áreas Editora, SA, Lisboa. 3. Deco, P. (2023). Gestão de custos ocultos nas organizações- o tempo perdido .Lisbon International press. 1ª Edição. Lisboa-Portugal. 4. Deco, P., Napoleão, J. S., Tamo, K. y Simbo, A.R.N. (2023) Contributions of Socio-Economic Theory in Hidden Costs Accounting in Companies and Organizations. Journal of Service Science and Management , 16, 59-78. doi: 10.4236/jssm.20 23.161005. 5. Ferreira, D.; Caldeira, C;Asseiceiro, J. Vieira, J. & Vicente, C. (2019). Contabilidade de gestão . Rei dos livros. 2ª Edição. Portugal. 6. Martins, E., (2013). Contabilidade de custos . Atlas. São Paulo. 7. Moreno, S.G.; Calzada, M.A.H. & Hernández, C.C. P., (2020). Costos ocultos relacionados com dis funcionamentos en la implantación de la estrategia de una empresa restaurantera . Revista FACE. V.20- nº2, pp. 45-57. 8. Naibas, C. & Naibais, F. (2016). Prática de contabilidade analítica e de gestão . 1ª Edição. Lidel- Edições Técnicas, Lda.Portugal. 9. Oliveira, N.R.S.; Gonçalves, A. M. M.; Brandão, C. O.; Sampaio, F. S. & Santos, G. F. A., (2019). A Predictive Testing for the Management of Hidden Costs in Organizations 110 Global Journal of Management and Business Research Volume XXIII Issue V Version I Year 2023 ( ) A © 2023 Global Journals