Predictive Testing for the Management of Hidden Costs in Organizations
The management of hidden costs in organizations requires compliance with the precepts of socio-economic theory, which imply reaching the four stages of investigation: situational diagnosis, strategic worksheet, prescription and predictive test. To this end, a proposal for a solution is conceived that suggests knowing its effectiveness through a test through reobservation of the motivations achieved among workers after implementing some measures contained in the presented solution. It is in this event that the investigation was developed, with the application of interventionist research, the frequency of malfunctions that cause hidden costs evaluated at 8,392, 259.29 Kz in the investigation carried out in December 2022 was observed and applied through the Plan of Priority Activities (PAP) tool, a short-term tool with seventy-two (72) proposed activities, however, it was tested with the frequency´s subsequent reobservation of the same dysfunctions. Forty-seven (47) took the name of strategic activity, those activities with a value that appeared in the range of 1.5 to 2 according to the results of the spss software, that can mitigate the frequency of dysfunctions and associated hidden costs. Therefore, the proposed solution became a solution to the diagnosed dysfunctions, as it was possible to verify the decrease in the frequency of malfunctions and hidden costs in the order of 4,251,442.27 Kz and as performing costs evaluated at 4,930,039.86 Kz in the research carried out in March 2023. This reduction resulted from the tendency of the solution’s effectiveness, serving from now on as an application tool whenever dysfunctions are found, since it is flexible to adaptations according to the company’s internal context.