Aplicação da curva ABC para mensuração de custos de matérias primas em uma empresa de padronização visual

Abstract

Efficient inventory management is essential for the financial and operational sustainability of organizations, with storage costs, obsolescence, and immobilized capital being critical factors to be monitored. Using a quantitative approach, the study was conducted in four stages: theoretical review, data collection, application of the ABC Curve, and analysis for decision-making. The technique allowed for the classification of raw material items in stock according to their financial relevance, identifying those with the greatest impact on the budget and guiding strategic decisions for resource optimization. The results show that, during the analyzed period, 202 items distributed across 16 subgroups showed financial movement. The "Sheet Metal" subgroup was the most representative, totaling R$ 314,151.32, followed by "Electrical" (R$ 62,034.30) and "BB Laminated Glass" (R$ 48,903.04). In the overall classification, 34 items were categorized as Class A, 57 as Class B, and 111 as Class C, demonstrating a high concentration of value in a small portion of the inventory. These results reinforce the usefulness of the ABC Curve as a tool to guide decisions regarding prioritization, control, and inventory planning.