Aplicação do sistema de classificação curva abc na gestão de estoques: um estudo de caso em uma indústria de alimentos

Abstract

The stock management dates back to ancient times when humans lived close to sources of resources and had to deal with limited storage capacity, storing supplies in small quantities was a matter of survival. With the advent of the industrial revolution and the onset of large-scale production shaping the course of the new economy, efficient inventory management became a fundamental theme in organizational management. In this regard, organizations employ tools and methods capable of effectively assisting inventory management, one of which is the ABC classification. This methodology, within the context of inventory management, aims to classify items in stock based on their level of importance to enable targeted management of more relevant items, as well as cost control and greater efficiency in the allocation of resources in inventories. The present research had the general objective of analyzing the application of the ABC curve as a tool for inventory management in the context of a food industry, making it a current and relevant topic. To this end, a descriptive research of a quantitative nature was conducted in the form of a case study. Interviews were conducted with a manager and an expert from the study's target unit, along with non-participant observation and documentary analysis. It was found that the organization under study has opportunities in using the ABC classification method for inventory management, both in cost control by reducing less relevant items in stock and in prioritizing stock replenishment for more relevant items.