A IMPORTÂNCIA DO CONTROLE DE ESTOQUE NO COMÉRCIO VAREJISTA DE MATERIAIS PARA CONSTRUÇO NO VALE DO IVINHEMA

Abstract

In commercial companies, inventory consumes a significant percentage of working capital, having a preponderant share in the organization's current assets. With this, the correct record and management of inventory control become fundamental, as in addition to directly interfering in the composition of the financial statements, it serves as the basis for forming the sale price. The study aims to analyze the criteria adopted by the company in relation to the provision for loss due to obsolescence of inventory. The present study was carried out in a construction material company located in the Ivinhema valley in the state of Mato Grosso do Sul. This is a descriptive research, case study with qualitative analysis. The results point to the lack of adequate use of existing tools for planning purchases and controlling inventory, identifying products that have a faster turnover. Products that have been in the company's inventory for more than 9 years and are not updated according to the CPCs were also identified. On the other hand, divergence of products between the physical stock and the accounting control system was also identified.