Proposta de aplicação da curva ABC para melhoria da gestão de estoque em uma empresa do ramo do saneamento

Abstract

With the aim of reducing costs and increasing profit, companies began to realize that high levels of inventory resulted in idle capital investment with no beneficial return. Faced with this finding, there was a need to adopt a more assertive inventory management, avoiding unnecessary accumulations and ensuring adequate service to demand. One of the tools used in this management is the ABC curve, also known as the Pareto principle, which classifies items into three categories: A, which are the highest cost items and must be kept in stock in a minimum quantity; B, which are the intermediaries; and C, which are the lowest cost. This study, with a quantitative and qualitative approach, aimed to analyze the stocks present in all sectors of the company and identify which items represent the greatest financial value. Based on the results obtained by analyzing the ABC curve, improvements in the sector and in the process were proposed.