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Advisor(s)
Abstract(s)
Nos últimos anos, a logística assumiu um papel fundamental na atividade das organizações. Com a crescente globalização, as empresas sentiram a necessidade de melhorar e adaptar os seus processos e a sua cadeia de abastecimento, para dar uma resposta mais eficiente e eficaz às exigências dos consumidores finais, garantido a otimização e sustentabilidade dos recursos.
Assim, as empresas iniciaram uma corrida ao desenvolvimento dos processos logísticos através de sistemas informáticos que permitem gerir os fluxos de mercadorias, informação e financeiros.
O presente documento tem como principal objetivo salientar a importância de uma correta gestão de inventários, partindo do estado inicial do inventário físico. Desta forma, recolheram-se dados reais e, posteriormente, os resultados obtidos foram comparados com os que existiam no sistema informático. Como resultado, foi realizado um relatório com as discrepâncias encontradas. Este serviu de base para a análise financeira do stock de algumas áreas da empresa.
Com base nos resultados da análise procedeu-se ao desenvolvimento de uma investigação cujo objetivo consistia em determinar o impacto da realização do inventário físico nos resultados da empresa, ressaltando quais as principais consequências da retenção de materiais que se traduzem em valor monetário acumulado e estagnado para a empresa.
Posteriormente, foi criado um procedimento de inventário físico com o objetivo de implementar um conjunto de normas e regras que definem os parâmetros principais e a calendarização para a correta realização deste processo.
Em suma, o inventário é um ponto essencial para avaliar os resultados de uma empresa, uma vez que permite visualizar o estado dos processos logísticos como a entrada e a saída de mercadorias e o impacto da acumulação de stocks no balanço contabilístico da empresa. Assim, pode-se afirmar que a realização do inventário físico consiste num diagnóstico dos processos logísticos e é fundamental para os gestores avaliarem a performance da empresa.
In recent years, logistics has assumed a fundamental role in the activity of organizations. With increasing globalisation, companies felt the need to improve and adapt their processes and their supply chain, in order to provide a more efficient and effective response to the demands of end consumers, ensuring the optimisation and sustainability of resources. Consequently, the companies started a race to develop logistical processes through computer systems that make it possible to manage the flows of goods, information and finance. The main objective of this document is to highlight the importance of a functional inventory management, beginning from the starting point – the physical inventory. In this way, real data was collected and, later, compared with the computer system. As a result, a report was made with the discrepancies found. This served as the basis for the financial analysis of the stock in some areas of the company. That said, the impact of carrying out a physical inventory on the results of a company was investigated, highlighting the main consequences of the retention of materials that translated into accumulated and stagnant monetary value for the company. Subsequently, a physical inventory procedure was created with the objective of implementing a set of standards and rules that define the main parameters and timing for the correct performance of this process. In short, the inventory is an essential point to evaluate a company's results, as it allows to visualize the status of logistical processes such as the entry and exit of goods and the impact of the accumulation of stocks on the company's accounting balance. As a result, it can be said that the physical inventory is a diagnosis of logistical processes and is essential for managers to assess the company's performance.
In recent years, logistics has assumed a fundamental role in the activity of organizations. With increasing globalisation, companies felt the need to improve and adapt their processes and their supply chain, in order to provide a more efficient and effective response to the demands of end consumers, ensuring the optimisation and sustainability of resources. Consequently, the companies started a race to develop logistical processes through computer systems that make it possible to manage the flows of goods, information and finance. The main objective of this document is to highlight the importance of a functional inventory management, beginning from the starting point – the physical inventory. In this way, real data was collected and, later, compared with the computer system. As a result, a report was made with the discrepancies found. This served as the basis for the financial analysis of the stock in some areas of the company. That said, the impact of carrying out a physical inventory on the results of a company was investigated, highlighting the main consequences of the retention of materials that translated into accumulated and stagnant monetary value for the company. Subsequently, a physical inventory procedure was created with the objective of implementing a set of standards and rules that define the main parameters and timing for the correct performance of this process. In short, the inventory is an essential point to evaluate a company's results, as it allows to visualize the status of logistical processes such as the entry and exit of goods and the impact of the accumulation of stocks on the company's accounting balance. As a result, it can be said that the physical inventory is a diagnosis of logistical processes and is essential for managers to assess the company's performance.
Description
Esta dissertação inclui as críticas e sugestões feitas pelo Júri.
Keywords
Gestão de Inventários Stocks Inventário físico ERP SAP Balanço contabilístico