Gerenciamento de inventário de produtos em aging no contexto do Integrated Business Planning (IBP): um estudo de caso com aplicação do ciclo PDCA

Abstract

This study aims to develop and implement, within the context of Integrated Business Planning (IBP), a structured inventory management model focused on mitigating risks associated with near-expiration products (aging), through the application of the Plan–Do–Check–Act (PDCA) cycle, in a company operating in the agrochemical sector. This is an applied research study with a qualitative and quantitative approach, conducted as a case study with characteristics of action research, in which the researcher actively participated in problem identification, action implementation, and results monitoring. Data were extracted from the company’s ERP system, covering the period from April 2024 to March 2025, and were organized based on product classification according to shelf-life horizon, distinguishing between items with imminent expiration (VIN) and pre-expiration (Pre-VIN). The application of the PDCA cycle enabled the structuring of a preventive management model, integrated into IBP decision-making forums, promoting cross-functional alignment among sales, planning, and operations. The results showed a 49% reduction in physical volume and a 21% decrease in the financial value of items classified as aging, indicating a significant improvement in inventory shelf-life profile and mitigation of financial loss risks. The effectiveness of preventive actions targeting the Pre-VIN category is highlighted, as it presented the highest proportional reductions, as well as the positive impact on working capital efficiency due to the decrease in capital tied up in low-liquidity inventory. It is concluded that integrating the PDCA cycle into the IBP process is an effective approach for structured aging management, contributing to stronger inventory governance, improved operational efficiency, and support for the organization’s economic sustainability.