IDENTIFICATION OF HIDDEN COSTS IN OPREA(CO)ES OF SERVICES THROUGH FRAMEWORK
The continuity and the good acting of the organizations in the globalizated world, of intransigent competition and of the incessant search for the reduction of costs, as well as the idea of producing more with less, it depend on as the same ones manage, allocate, know and measure all of the costs of the productive process. The present article sought in a systematized way to identify the hidden costs in operations of services with the use of a framework, technique that serves as base for the searching, identification, counting and cost analysis now studied. The hidden costs sought in the process were: waits, useless movement, on-salary, on-consumption, reverse-work, occupational accident, absenteeism, idleness and litigations. Of the use of the framework as tool of identification of the hidden costs, this appeared for the existence of the following ones: waits, useless movement, reverse-work, absenteeism and inactivity.
Costs HiddenCosts OperationsofServices.
Paulo César Pereira of Silva Fred Gabi Svendsen Cosmo Severiano Filho Ednadi Batista of Silva
Masters degree in Engineering of Production, UFPB - Federal University of Para(I)ba - Course ofAccounting Sciences, ASPER - Associac(a)o Paraibana de Ensino Renovado, Street Joaquim F.Veloso Galv(a)o, 1860 - B. Dos Estados - Jo(a)o Pessoa - ZIP CODE
国际会议
上海
英文
1-5
2009-08-02（万方平台首次上网日期，不代表论文的发表时间）