Controle interno relacionado à estocagem dos produtos cal, calcário e argamassa

Abstract

This research presents a case study conducted in Company Dagoberto Barcellos S/A. where it was analyzed the system of internal control of inventories, to take cognizance of its structure and functioning, highlighting its importance in the company and suggest improvements, aiming at identifying specifically the points of internal control of inventory in the company. To achieve the proposed objectives was necessary study and analysis on the internal control of inventories, in its particulars, in order to adjust the procedures adopted by the company accounting standards. For that took place visits, interviews and questionnaires with the management and employees in the sector of internal control over the company's inventories, which enabled the gathering of information on the management and operation of internal control of inventories. Considering the theoretical framework and analysis of the company in question, came to the conclusion that the internal control of existing stocks is efficient, well organized, but suggestions were made to improve existing controls.