MEASUREMENT OF THE FINANCIAL COST OF STORING READY PRODUCTS: CASE STUDY IN THE FOOD INDUSTRY

Abstract

The article aimed to measure the financial costs related to the storage of ready-made products in a food industry derived from pork. To this end, a descriptive methodology was used, with a qualitative approach and a case study format. Regarding the results, in the set of 63 stored products (whose total exceeded R$ 2.1 million) procedures were applied that provided management information about (i) the total values ​​stored, (ii) the storage periods (between 1.9 and 51.4 days) of the items, (iii) the significant value of the financial costs of stocking certain products and (iv) the performance of the groups of products stocked using the same criteria. With this, it was possible to determine the most problematic products and the performance by product groups in the criteria of financial cost of inventory and stored value, facilitating the comparison between these types of segregation in these two parameters. Finally, some limitations of the study were listed and topics for future research were recommended.