Application of the ABC curve and its effect on stock accuracy in a clutch kit resale company in the Zona da Mata region of Minas Gerais

Authors

  • Leonardo Chahim Pereira

    Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Author

  • Bruno Foureaux Fabbis

    Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Author

  • Mario César Fialho de Oliveira

    Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Author

  • Patrícia Werneck Silva de Oliveira

    Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Author

  • Sanderson Rocha de Abreu

    Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Author

DOI:
https://doi.org/10.47456/bjpe.v6i7.32837
Keywords:
ABC classification, inventory management, accuracy, counting plan, cyclical inventory
Abstract

This study shows the effect of the ABC classification on inventory management, more specifically on stock accuracy. For the development of the present study, a bibliographic review was made about the central themes for the development of the theme and later the practical study was carried out through visits to a clutch KIT reseller company, located in the Zona da Mata Mineira region, with in order to make inventory management viable by applying the ABC Curve, which in turn made it possible to draw up a physical counting plan for the rotating inventory through periods and cycles for each class A, B and C, thus seeking a better accuracy in the company's stock. It was possible to conclude that the stock management with the application of the ABC curve has a positive effect on the inventory accuracy index, because it helps in structuring the counting plan and in the optimization of decision making, as well as in increasing the accuracy index. Of the stock, where in the company studied the accuracy of the items increased from 64.22% to 97.59%, achieving a better divergence percentage than that established by the company.

Author Biographies
  1. Mario César Fialho de Oliveira, Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Master in Accounting (FUCAPE - 2018 to 2020), graduated in Accounting (EaD - Cruzeiro do Sul - 2019 to 2020), postgraduate in MBA Business Logistics (Federal University of Juiz de Fora - UFJF - 2008) and graduated in Administration (Faculdades Integradas de Cataguases - FIC - 2007). 

In the academic area, he served as Coordinator of the Higher Course in Logistics Technology (Faculdades Integradas de Cataguases - FIC) between 2014 and 2018. 
Professor in the Business Administration, Accounting, Production Engineering courses and Logistics Technology.

Current Materials Supervisor at Apolo Algodão. Worked as Coordinator of Materials/Supplies and Planning and Production Control at Zollern Transmissão Mecânica Ltda., in Cataguases. He has professional experience as an Accounting Auditor at KPMG. Solid knowledge in the areas of Logistics/Supplies, PCP, Accounting and Human Resources.

  2. Patrícia Werneck Silva de Oliveira, Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Higher Education Professor at the UNIS/Faculdades Integradas de Cataguases Group - FIC. Disciplines taught: Introduction to Scientific Thinking, Human and Social Sciences, Ethics and Society, Scientific Methodology I and II. Member of the Editorial Board of the Academic Journal MYHTOS. Postgraduate in Public Policy and Social Management from the Federal University of Juiz de Fora - UFJF; Specialist in Sociology - UFJF; Bachelor and Full Licensed in the course of Social Sciences - UFJF. People Manager at Senai - FIEMG

  3. Sanderson Rocha de Abreu, Departamento de Engenharias e Tecnologia da FIC – Faculdades Integradas de Cataguases do Grupo Unis

    Master in Electrical Engineering from the State University of Campinas - UNICAMP. Graduated in Production Engineering from Faculdades Integradas de Cataguases - FIC and Technician in Electrotechnics from the Federal University of Juiz de Fora - UFJF. He coordinated the High Voltage Testing Laboratory from 2005 to 2014 and managed Energisa's Research and Development Projects from 1999 to 2014. He is currently Coordinator and Professor of the Production Engineering and Electrical Engineering course at FIC (Faculdades Integradas de Cataguases) Grupo UNIS , in Cataguases, in the disciplines of Project Management, Quality Management, Creativity and Innovation, Internship, Interdisciplinary Course Project, Engineering Enterprises, Production and Operations Administration, Planning and Product Design, Fundamentals of Materials, Fundamentals of Electrical Circuits and Introduction to Engineering.

References

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Published
2020-11-18
Issue
Vol. 6 No. 7 (2020): Número Regular (Outubro - Dezembro)
Section
LOGISTICS
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How to Cite

Pereira, L. C., Fabbis, B. F., Oliveira, M. C. F. de, Oliveira, P. W. S. de, & Abreu, S. R. de. (2020). Application of the ABC curve and its effect on stock accuracy in a clutch kit resale company in the Zona da Mata region of Minas Gerais. Brazilian Journal of Production Engineering, 6(7), 58-67. https://doi.org/10.47456/bjpe.v6i7.32837