CUSTOS OCULTOS ESTRUTURAIS: ANÁLISE EM UMA EMPRESA PRESTADORA DE SERVIÇO DE TELECOMUNICAÇOES NA CIDADE DE MONTEIRO-PB.

Abstract

The objective of this paper is to identify the possible hidden structural costs, incurred in a company providing telecommunications services (internet provider), in the city of Monteiro-PB. In this sense, it is an exploratory-descriptive, qualitative and case research. Nevertheless, the use of an interview and on-site visit (direct observation) was used for data collection. Thus, it was found that, despite all the efforts made by the management to alleviate the operational bottlenecks, the company itself needs to carry out an effective mapping of the entire operational process, coupled with the implementation of a strategic cost management. Therefore, it is noteworthy that the main practices caused by hidden costs are linked to absenteeism. In general, it was possible to conclude that, even with poor time management, the company does not fall short, in terms of customer-focused assignments, that is, the quality of customer service, so there is no rework of the activities performed.