Controle interno em empresas de pequeno porte: um enfoque no estoque de uma distribuidora de autopeças

Abstract

Internal stock control is important within a company, as it allows for the quantification of goods and a better structuring of operations, reducing errors and allowing a more effective operation of activities, especially in the commercial context, regardless of their size. In this perspective, this study aimed to analyze the internal inventory control process in an auto parts distributor. For this, an exploratory-descriptive study was used, with a qualitative approach, whose data were obtained through the application of interviews. The research findings confirm the need for internal inventory control processes to be well defined within the entity, with adequate segregation of functions and design of control activities that make it possible to cross controls. Although small, the company adopts some inventory control procedures, such as: making purchase requisitions, concentrating purchases in a single sector, making quotations with several suppliers and checking goods at the time of receipt. It should be noted that this research was limited only to inventory control, not studying all sectors and operations existing in the company. However, flaws were found that demand improvements, mainly with regard to the absence of segregation of functions in activities involving inventory, lack of training of employees, deficiencies in the information system used by the company and the absence of an internal procedures manual.