APLICAÇÃO DA CURVA ABC EM UMA DISTRIBUIDORA DE BEBIDAS DE PEQUENO PORTE EM TEIXEIRA SOARES

Antonio Sporny Junior; Carlos Alexandre Baida; Bruno Machinski

doi:10.5935/2763-9673.20240006

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APLICAÇÃO DA CURVA ABC EM UMA DISTRIBUIDORA DE BEBIDAS DE PEQUENO PORTE EM TEIXEIRA SOARES

Antonio Sporny Junior, Carlos Alexandre Baida, Bruno Machinski

Resumo

Este estudo teve como objetivo analisar a aplicação da Curva ABC no gerenciamento de estoques da empresa de bebidas alcoólicas, para identificar quais produtos geram maior impacto financeiro. A pesquisa foi realizada a partir de dados obtidos entre 25 de julho e 29 de setembro de 2024. A metodologia adotada foi quantitativa e descritiva, utilizando-se de dados fornecidos pela empresa sobre vendas, preços e quantidades consumidas dos produtos. A partir desses dados, foi construída a Curva ABC, que classifica os itens em três categorias (A, B e C), com base no valor total gerado pelas vendas. A pesquisa revelou a importância de se concentrar na gestão dos itens da Classe A, que trazem maior retorno financeiro, e de revisar a estratégia de compras para os itens da Classe C, de menor impacto econômico. Conclui-se que a aplicação da Curva ABC pode otimizar a gestão de estoques, contribuindo para a redução de custos e melhoria nos resultados financeiros da empresa.

Palavras-chave: Controle; Curva ABC; Estoques.

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DOI: https://doi.org/10.5935/2763-9673.20240006

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Direitos autorais 2025 Antonio Sporny Junior, Carlos Alexandre Baida, Bruno Machinski

Revista de Estudos em Organizações e Controladoria (REOC), ISSN 2763-9673, Setor de Ciências Sociais Aplicadas de Irati (SESA/I), Campus Irati - Rua Professora Maria Roza Zanon de Almeida, s/n. Bairro: Engenheiro Gutierrez - Caixa Postal 21 - CEP 84505-677 - Irati – Paraná/Brasil - Editora UNICENTRO

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APLICAÇÃO DA CURVA ABC EM UMA DISTRIBUIDORA DE BEBIDAS DE PEQUENO PORTE EM TEIXEIRA SOARES

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