Proposta de aplicação da curva ABC e análise de estoques em uma pequena empresa de ração animal na cidade de Andradina/SP

Abstract

He implementation of systems that assist the cost management is important, even for micro or small companies. The ABC ranking of materials is a strategy applied to stock control and its expenses. The main objective of this consists in proposing the ABC curve in a little company that sells animal food in a country town, in the northeast part of São Paulo. As a methodology for this work, a study of case, with quantitative feature was used, in which 43 products were analyzed, and 10 products were classified as class A, since they match the highest costs for this company. This way, we could analyze properly each class A item, making possible the realization of the calculus of its future demand, and the cost of each product that're still in stock, and add suggestions to increase the performance aiming a reduction in the cost of each product in stock, growing up with the capital and allowing the invests other parts of it. With this, we achieved a reduction of approximately R$ 1200, only analyzing the Class A products - which correspond to 20% of the total turnover of the company.