THE HIDDEN COSTS IN A SMALL COMPANY: SINGLE CASE STUDY IN A SUPERMARKET IN LA CIUDAD DE RECIFE PERNAMBUCO

Abstract

This article aims to identify the hidden costs in a supermarket located in the city of Recife - Pernambuco. This is descriptive research with a qualitative approach applied to a single case study. During the research process, data collection instruments were used, such as semi-structured interviews and direct observation. The microenterprise is located in the várzea neighborhood and has an organizational structure composed of several departments. From the basic departments like; customer service, accounting, human resources and management, even more specific areas of a supermarket such as; sellers and stockist. During data collection, it was noted the need to carry out a functional mapping of the entire operational process, which must be oriented towards costs, allowing the effective identification of expenses that are difficult to identify within the company. In addition, one of the main causes of hidden costs was identified as the poor management of the internal stock that the supermarket has, which is why there is a need to create and implement tools that allow better control of its supply system.