Analysis of the impact of hidden costs on the operating result in a gym for physical activities and bodybuilding in the southern cone of Rondônia-Brazil

Faced with an increasingly competitive market, controlling hidden costs allows companies to have a competitive market advantage. Keeping these costs measured by cost systems capable of providing clear information that can be used for possible decision making is contributing to the growth of companies compared to competitors. This study had as main objective to identify the hidden costs in a company that provides services in the field of physical activities and bodybuilding, located in the southern cone of the state of Rondonia. A hidden cost approach was used based on the method developed by Son and Park (1987) the IMPM (Integrated Manufacturing Performance Measure). The variables involved in the model and used in the research were: (a) Idleness; (b) Finished product inventory; (c) Absenteeism and (d) Medical Certificate; Through these, he identified the cause and effect of hidden costs and their relationship with productivity. The period analyzed was the years 2018 and 2019, where productivity was established under 5 financial values: direct labor, raw materials, electricity, depreciation and facilities. It was possible to identify hidden costs through research and quantify them, resulting in values that influence the company's economic productivity. Therefore, we emphasize that it will be important to contain and maintain measurable control of these variables, as they have relevant impacts on operating results and consequently imply wealth generation for the company.