Avaliação do controle interno de estoques numa empresa do setor metal-mecânico: um estudo de caso

Abstract

The internal control is an important tool which helps in business management since it allows the control of operations through the adaptation of their routine and procedures protecting their actives from grounded principles. A convenient system of internal control allows the business management to trust in the produced information from the analysis of their operations generating security for the decision-making. This article has as main objective to verify if the internal inventory controls used by a metal-mechanic company in the city of Santa Maria – RS are adequate to the internal control norms and principles of the current legislation. This study emphasized the importance of internal control adopted in order to manage the inventory area concerning the input, output and management of raw material and ready products. The development of the work was based on a case-control study with theoretical background from a biographical research. The data collection was conducted through interviews with collaborators involved who were chosen concerning the responsibility of each one in a specific inventory sector. Based on the data collected in routines, procedures, and people engaged in inventory process it was performed the internal control evaluation which is adopted in the mentioned company. Moreover, regarding the internal control evaluation it was identified that the company needs to adjust its internal control in the inventory area, especially in the definition of routines and procedures appropriated to inventory activities in relation to input, storage and output of raw materials for production, evaluation of ready products, adjustments in the inventory management system with interconnection and determination of operations and information as well as the improvement of procedures involving the production and sales sector. According to the need of an internal control adjustment it was pointed some suggestions and recommendations especially relating to the principles of internal control and the current legislation.