CUSTOS FINANCEIROS DE ESTOCAGEM: ESTUDO DE CASO DE UM SUPERMERCADO

Abstract

Stocks are a key part for companies, because they are generated the main source of income. The storage of these products generates a financial cost that must be analyzed by managers for correct decision making. In this sense, the study aimed to verify what is the financial cost of inventory in the financial management of a supermarket company in western Santa Catarina. As a methodology, a theoretical-empirical study was conducted, which is descriptive, with a quantitative approach and in the case study format. Regarding the results, due to the limitation of space, among the 5639 items were selected the 2 products most relevant by category and in these were applied the procedures described in the text that provided management information about inputs with average period of extensive storage, high surplus inventory values representing 45% of the total stockand, consequently, high financial costs of these products that amounted to 179.5% of the stock value in July. In this context, the company has a high financial value for stocking of products. Calculations were also performed for the month of August, which allowed a comparison between the data found. Finally, some limitations were indicated for the study and some indications were presented for future research.