A importância dos controles internos como instrumento de auxílio à gestão de estoques em Empresas de Pequeno Porte (EPP): um estudo de caso em uma indústria renovadora de pneus para motos e carros no segundo semestre de 2012

Abstract

The internal controls are fundamental to the continuation of businesses, regardless of size. Every entity must have tools for internal control in accordance with its reality, which may be appropriate or not. The internal control system provides critical information for management and contributes to successful business management. The present study aims at exploring the use of internal controls as a tool to aid inventory management in a small business (EPP) through a case study in an industry renewing tires for motorcycles and cars established in the city of Fortaleza, with annual sales of approximately two million dollars. To achieve the proposed objectives and answer the research question proposed, we performed a case study, supported by extensive bibliographic. We also conducted interviews with the manager and employees in order to support the findings of the survey, it was found there was a lack of effective control of inventories, as well as the lack of management knowledge of the owner. We conclude that internal controls are important tools used by business management to ensure the success and maintenance of the organization.