Avaliação das variações ocorridas no processo de inventário permanente e periódico: estudo de caso - Empreendimentos Pague menos S/A. 2005

Abstract

The present work was developed aiming to demonstrate the proper measure of errors that involve the main routines with supplies of merchandises and sales, using as the object of the study Pague Menos s/a co. the greatest one in amount of retail store of pharmaceutic sector. The controllership was responsible for idealization and application of all tests and results under qualification, used in management reports. At the initial building of these it was given emphasis to the definition of a controller role in the process to subsidize the high administration with process to subsidize the high administration with instruments capable to improve the diagnosis and quantify company’s results. the routines, objects of tests application, aimed to confirm if the involved amounts, in each process, were in accordance with the results presented by the system to the transference of merchandises from central office of distribution to the sale units, direct enter thought the purchase of products in the story, devolution of products due to excess either loose smut or ruined, from units of sale to central office of distribution and for sale of merchandises. After the application of the test, the results pointed out the existence of differences related to the amounts. these information fed up the controllership in producing necessary managing reports to supply subsidies for the sectors directly included, contributing for preventive and corrective writs. In the process of transference from central office of distribution to the sale units, the error detected in the conference of results was 1,8678% of surplus and 0.4896% of locking. Concerning on product devolution from the units of sale to central office of distribution, the index was of 0,0009% of surplus and 0,0129% of lacking. In the operations involving direct entrance of products in the store there wasn’t any difference in the surplus, but in relation to lacking it was 0,0011%. Finally, in test carried out with sales, the surplus was 0,4905% and the lack 0,0838%. These results were used as instruments of diagnosis by the upper administration, which acted for diminishing distortions in transference processes, devolution, direct entrance and sale. On the other hand, some pertinent inhibiting measures to internal and external shunting line had taken place, in practical terms. In controllership area the results were used as adjusting instrument of identified losses when the result of inventories was carried through in the sale units. Corrective measures elected as priorities the process of transference from central office of distribution to sale units, therefore in represents 99% of the formation of supplies, linked to sale units, test lucame routinous and the last ones, of transference, made out in july/2004, didn’t accuse any divergence. It’s important to stand out that applied test routinous, advised the logistic quality, besides being the main tool of control and accompanier of losses relative costs, in the process of inventory, serving as an instrument used in the politics of prizes and punishments of the adapted control, simultaneously. The loss found with the exclusion of errors represents the final lack, equivalent to internal an external shunting line, not inhibiting preventive cont. Measures. Considering that companies of retail sector use similar routines, the present work will be a safe reference for other companies in the same or different sector, provided that peculiarities of each organization don’t need alterations in relation to the mechanisms used in this study.