Análise dos custos ocultos na produção de queijo muçarela em uma cooperativa no cone sul de Rondônia

Measurement of hidden costs becomes an essential tool to increase the competitiveness of an organization, considering market demands. This cost is not generally evaluated in accounting; however, when it is measured, its impact on the results is relevant. In this sense, this study aims to identify the hidden costs in mozzarella cheese production in a cooperative in the southern cone of Rondonia. The methodology used to measure the hidden costs is the Integrated Manufacturing Performance Measure (IMPM), developed by Son e Park (1987), which consists in a global production performance measure, in which it is possible to measure the impact of hidden costs on the company’s productivity. The hidden costs addressed in this research were: idleness, finished product stock, absenteeism and sick leaves. The time period established for the research was November 2016, and the results point at the existence of cost of idleness and finished product stock, totaling R$ 41,295.34 of hidden costs for said period. Regarding productivity, five production factors were analyzed: direct labor, raw material, electric power, depreciation and facilities. Therefore, it was verified that hidden costs represent a significant impact on the cooperative’s productivity, demonstrating the importance of identifying them in order to improve its operating result.