Aplicação da curva ABC em uma empresa do segmento de bares e restaurantes: um estudo de caso.

Abstract

Inventory management is based on the planning of how raw materials and supplies stored in the organization will be controlled in order to ensure harmony between stock and demand. In this context, through the application of the ABC curve, items in stock can be categorized into classes A, B, and C, according to their significance in the company's costs. Items belonging to class A require special control and attention, while class B elements deserve intermediate control. Finally, inputs in category C do not require such precise control. Based on this, the present study aims to assist a small-sized company in the bars and restaurants industry in their inventory management. To do so, a survey was conducted on the items stocked by the establishment, including their respective purchase prices. After collecting the data, the items were rearranged in descending order of semi-annual cost, and then segmented into the described categories. Based on this, the organization can administer the most relevant products to the business in a more careful manner. The application of the ABC inventory method was fundamental in guiding the company regarding the importance of the items in terms of the costs they represent. Thus, more expensive items such as the line of soft drinks and wheat flour should not be managed in the same way as products with low cost impact. Until then, the organization gave the same importance to all products. Furthermore, through the structuring of the tool, strategies can be developed to minimize business costs, such as bulk purchasing of class A items and obtaining suppliers with more attractive prices. In the study, for example, it was evident that by purchasing Guarana (1L) from the minimum order, the company would save 15.77% on the item's acquisition in six months. By changing the supplier of wheat flour, the company would also have a semi-annual savings of R$ 1627.20.