Gestão de materiais em empresas prestadoras de serviço público: controles internos e seu papel nas atividades de manutenção

Abstract

This research presents a theoretical-conceptual approach of Materials Management in companies providing public service, focusing on the role of internal controls in maintenance activities or technical areas. It presents management concepts inherent to industrial maintenance and its support areas, especially the warehouse sector and its main administrative functions, internal controls and some of the developed practices, responsibilities of regulation and inspection of public services. Based on a descriptive research, the study verified, through specific legislation, rules, instructions, procedures and concepts of authors of the area, the role of internal controls in relation to inventory management activities, presenting inspection practices by regulatory bodies and supervision, opening to understanding the norms that govern the activities of public services rendered. The results show the impacts of internal control actions on the management of warehouses and suggest the need for process knowledge and their respective adequate controls.