Controles internos e a gestão de estoques: um estudo de caso em uma empresa de insumos agrícolas

Abstract

Internal controls are tools intended to assist the management of the organizations. Such tools are useful for inventory control of agricultural supplies companies. With the rapid evolution of products and processes companies need to improve their internal controls to remain competitive in the market. Thus, effective and efficient internal inventory controls can contribute to improvements in the activities performed within the organization. This research has as general objective to identify the use of internal controls for inventory management in an agricultural supplies company, located in the city of Pato Branco-PR. This is a relatively recent company which currently has 13 employees. For the development of this research, a case study was carried out, using observation, interviews and documentary analysis techniques. The company’s business is seasonal, and its movement has a high volume of purchases and sales of agricultural supplies at certain times of the year, which creates control difficulties and may lead to errors or fraud. With the analysis of data collected through observation, interviews and documents, it can be concluded that: (I) the company has some types of internal controls; (II) there are some failures in training; (III) the company can make some improvements in order to achieve greater growth and organizational development.