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Publication
As imparidades de stocks como indutor da otimização do capital investido
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Advisor(s)
Abstract(s)
Esta dissertação explora o impacto da consideração de imparidades na gestão de inventários nas empresas, dado que os inventários representam um dos ativos mais valiosos dentro das organizações. São definidos como ativos detidos para venda, em produção para venda, ou como materiais e consumíveis no processo de produção, conforme o NCRF 18. A gestão eficaz dos inventários visa reduzir erros, aumentar a eficiência, manter o nível de serviço e minimizar as imparidades decorrentes da permanência, o que é crucial para garantir uma vantagem competitiva.
Com a evolução dos sistemas de gestão, como apontado por Bragg (2017), as empresas têm hoje ferramentas mais eficientes para controlar os seus stocks, reduzir os erros humanos e otimizar o momento ideal para efetuar uma compra. No entanto, a definição do elevado nível de inventário tem impacto nos custos de armazenamento, manutenção e na avaliação do risco de obsolescência, exigindo uma coordenação eficaz entre as áreas operacionais.
A constituição de imparidades é uma prática essencial para ajustar o valor dos stocks ao seu valor de realização, evitando sobrevalorizações que possam distorcer o balanço. Esta dissertação abordará os diferentes tipos de controlo de inventário e a forma de calcular e antecipar imparidades, utilizando diferentes metodologias. O objetivo é fornecer insights sobre como uma gestão eficaz de inventários pode impactar no valor de imparidades e logo, no lucro operacional da empresa. As conclusões serão apresentadas com base na análise dos dados e nas hipóteses exploradas.
This dissertation explores the impact of considering impairments on inventory management in companies, given that inventories represent one of the most valuable assets within organisations. They are defined as assets held for sale, in production for sale, or as materials and consumables in the production process, according to NCRF 18. Effective inventory management aims to reduce errors, increase efficiency, maintain service levels and minimise impairments resulting from permanence, which is crucial to guaranteeing a competitive advantage. With the evolution of management systems, as pointed out by Bragg (2017), companies now have more efficient tools to control their stocks, reduce human error and optimise the ideal time to make a purchase. However, defining a high level of inventory has an impact on storage and maintenance costs and assessing the risk of obsolescence, requiring effective coordination between operational areas. The constitution of impairments is an essential practice for adjusting the value of stocks to their realisation value, avoiding overvaluations that could distort the balance sheet. This dissertation will look at the different types of inventory control and how to calculate and anticipate impairments, using different methodologies. The aim is to provide insights into how effective inventory management can impact on the value of impairments and therefore the company's operating profit. Conclusions will be presented based on data analysis and the hypotheses explored.
This dissertation explores the impact of considering impairments on inventory management in companies, given that inventories represent one of the most valuable assets within organisations. They are defined as assets held for sale, in production for sale, or as materials and consumables in the production process, according to NCRF 18. Effective inventory management aims to reduce errors, increase efficiency, maintain service levels and minimise impairments resulting from permanence, which is crucial to guaranteeing a competitive advantage. With the evolution of management systems, as pointed out by Bragg (2017), companies now have more efficient tools to control their stocks, reduce human error and optimise the ideal time to make a purchase. However, defining a high level of inventory has an impact on storage and maintenance costs and assessing the risk of obsolescence, requiring effective coordination between operational areas. The constitution of impairments is an essential practice for adjusting the value of stocks to their realisation value, avoiding overvaluations that could distort the balance sheet. This dissertation will look at the different types of inventory control and how to calculate and anticipate impairments, using different methodologies. The aim is to provide insights into how effective inventory management can impact on the value of impairments and therefore the company's operating profit. Conclusions will be presented based on data analysis and the hypotheses explored.
Description
Keywords
Gestão dos inventários Valor dos stocks Imparidades Capital investido Inventory management Stock value Impaiments Invested capital