Controles internos e o planejamento e controle de produção: um estudo descritivo em uma Indústria de laticínios da cidade de Sousa-PB.

Abstract

The present research aims to describe aspects related to internal controls and production planning and control adopted by a dairy company in the city of Sousa-PB. The data were collected through the application of a questionnaire with the production manager, the commercial manager and the administrative-financial manager of the company surveyed. With regard to internal controls, it was perceived that the company uses means to control the stock of raw material. However, there was disagreement related to the use of financial reports for decision making. Regarding the production planning and control adopted by the company, the production process planning is done weekly, based on the sales forecast of the company, and under the responsibility of the industrial manager. Questions about productive capacity and work shifts were not reported.