Análise de ferramentas de controle interno para prevenção de perdas no setor supermercadista: um estudo de caso no hortifruti do Supermercado Progresso

Abstract

Maintaining the standard of cost reduction and revenue growth is the goal of any company, but one of the most worrisome points in supermarkets regarding losses is related to the hortifrúti sector, where the national average varies between 6% and 7% of according to the Brazilian Association of Supermarkets (ABRAS). The present research study is geared towards answering the following question: can internal control practices and management tools contribute to the prevention and control of losses in the grocery sector? To answer this question, the present work has the following objectives: to identify the management processes and tools in the internal control practices carried out by Supermercado Progresso for the prevention exercise of control and loss in the hortifrúti sector. It is a research of literary, documentary and bibliographic resource, and qualitative, carried out by means of a case study in the Supermarket Progresso, located in the Municipality of Fortaleza, in the hortifrúti sector, for the actions for decision making in the control and in the prevention of losses. It is observed that, in general, the use of management tools and internal control can identify the losses of the company, showing in the management practices of the company efficiency in relation to the control of known and unknown losses, through management actions with and a loss prevention plan that is very emphatic regarding the variation of losses by items and methods of handling and processing of the products, in addition to obtaining a reduction of 39.8% referring to the year 2017 when compared to the year of 2015, and a reduction of 30.8% relative to 2016 compared to 2015, successfully using its internal programs and operational controls.