Avaliação do controle de estoque em uma franquia de cosméticos: um estudo de caso

Abstract

The present study had as main objective to evaluate the controls related to the stock of a cosmetics franchise in the city of Santa Maria - RS. For the evaluation of the controls adopted, between the months of March and May 2018, interviews were conducted with the managing partner of the company, and through the answers it was possible to identify some efficient procedures for stock control and others not as efficient, among them the lack of control over who made withdrawals from the inventory, since all sellers have access and can make withdrawals of goods from it. There is also a deficiency in the management software adopted by the company, as it does not inform the need to purchase goods. Thus, to fulfill the objectives of the present work, at the end of it there are the identification of procedures considered adequate and those considered inefficient according to the principles of internal control, as well as suggestions for improvement to inefficient procedures.