Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
Istatari, Sérgio José |
| Orientador(a): |
Santos, Neusa Maria Bastos Fernandes |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucsp.br/handle/handle/23606
|
Resumo: |
Within a competitive environment, where companies are constantly facing changes, including in relation to globalization, the supermarkets and retail sector needs revenues for guaranteeing the satisfaction of the entrepreneurs in the face of the capital expenditure, thus preserving the assets. Within this context, an effective stock management is an important strategy for reducing costs and losses, and also for promoting improvements to its customers. The purpose of this study was to apply the stock management indicators provided by the São Paulo State Supermarket Association (APAS) for bringing about improvements in this area. This study was based on a qualitative research carried out at a supermarket in the city of Jose Bonifácio, SP, and grounded in concepts from the academic literature. Among the nine indicators studied, the research pointed out that the stock accuracy indicator shows the less satisfactory outcomes for stock control and management. The aforementioned indicator has an important meaning regarding physical stock versus the one mentioned in the inventory, that is the one recorded in the management system. The research highlighted the importance of stock accuracy by means of indicators for the supermarkets and retail sector; it also pointed out that the proposed systematization of stock management can help supermarkets in this process by reducing stock-outs and minimizing the costs of purchasing unnecessary goods. A proposal for stock control via inventory records based on stock management techniques and practices mentioned in the literature is also recommended |
