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Resolução Exercício Classificação ABC - XYZ 5SEMADM 2013
Resolução Exercício Classificação ABC - XYZ 5SEMADM 2013
ITEM
JAN
FEV
MAR
ABR
MAI
JUN
JUL
10,000
9,000
8,000
7,000
6,000
5,000
4,000
1,000,000
900,000
800,000
700,000
600,000
700,000
800,000
15,000
16,000
17,000
18,000
19,000
20,000
19,000
1,000
1,200
1,000
1,200
1,000
1,200
1,000
100
100
100
100
100
100
100
50,000
50,000
50,000
50,000
50,000
50,000
51,000
15,000
25,000
35,000
15,000
25,000
35,000
15,000
500
600
700
800
900
1,000
500
5,000
5,500
6,000
6,500
7,000
5,000
5,500
800
810
790
800
805
795
800
J
TABELA 1
ATIVIDADE: ELABORAR A CLASSIFICAO ABC x XYZ DOS ITENS LISTADOS NA TABELA 1 E A PARTIR DA REGRA DEFINIDA N
ELABORAR A REPRESENTAO GRFICA DA CLASSIFICAO ABC.
ABC
A
B
C
TABELA 2
%
70
20
10
% Acum.
70
90
100
MENSAL
AGO
SET
OUT
NOV
DEZ
Custo Unitrio
Mdio Anual
( R$ )
Classificao
XYZ
3,000
2,000
1,000
900
800
3.50
900,000
1,000,000
1,200,000
1,500,000
1,000,000
0.08
18,000
17,000
16,000
15,000
14,000
3.50
1,200
1,000
1,200
1,000
1,200
18.00
100
100
100
100
100
300.00
50,000
50,000
50,000
50,000
49,000
1.30
25,000
35,000
15,000
25,000
35,000
5.00
600
700
800
900
1,000
16.00
6,000
6,500
7,000
5,000
5,500
7.50
800
800
800
800
800
13.00
CONSUMO MENSAL
ITEM
JAN
FEV
MAR
ABR
MAI
JUN
JUL
10,000
9,000
8,000
7,000
6,000
5,000
4,000
1,000,000
900,000
800,000
700,000
600,000
700,000
800,000
15,000
16,000
17,000
18,000
19,000
20,000
19,000
1,000
1,200
1,000
1,200
1,000
1,200
1,000
100
100
100
100
100
100
100
50,000
50,000
50,000
50,000
50,000
50,000
51,000
15,000
25,000
35,000
15,000
25,000
35,000
15,000
500
600
700
800
900
1,000
500
5,000
5,500
6,000
6,500
7,000
5,000
5,500
800
810
790
800
805
795
800
J
TABELA 1
1o Passo: Calcular o Consumo Mdio Mensal, no perodo avaliado, de cada um dos Itens (Coluna O).
ABC
A
B
C
TABELA 2
%
70
20
10
% Acum.
70
90
100
MENSAL
AGO
SET
OUT
NOV
Consumo
Mdio
Mensal
DEZ
Custo Unitrio
Mdio Anual
( R$ )
Classificao
XYZ
3,000
2,000
1,000
900
800
4,725
3.50
900,000
1,000,000
1,200,000
1,500,000
1,000,000
925,000
0.08
18,000
17,000
16,000
15,000
14,000
17,000
3.50
1,200
1,000
1,200
1,000
1,200
1,100
18.00
100
100
100
100
100
100
300.00
50,000
50,000
50,000
50,000
49,000
50,000
1.30
25,000
35,000
15,000
25,000
35,000
25,000
5.00
600
700
800
900
1,000
750
16.00
6,000
6,500
7,000
5,000
5,500
5,875
7.50
800
800
800
800
800
800
13.00
CONSUMO MENSAL
ITEM
JAN
FEV
MAR
ABR
MAI
JUN
JUL
10,000
9,000
8,000
7,000
6,000
5,000
4,000
1,000,000
900,000
800,000
700,000
600,000
700,000
800,000
15,000
16,000
17,000
18,000
19,000
20,000
19,000
1,000
1,200
1,000
1,200
1,000
1,200
1,000
100
100
100
100
100
100
100
50,000
50,000
50,000
50,000
50,000
50,000
51,000
15,000
25,000
35,000
15,000
25,000
35,000
15,000
500
600
700
800
900
1,000
500
5,000
5,500
6,000
6,500
7,000
5,000
5,500
800
810
790
800
805
795
800
J
TABELA 1
2o Passo: Valorizar o Consumo Mdio Mensal, no perodo avaliado, de cada um dos Itens calculando ento o Valor Total d
ABC
A
B
C
TABELA 2
%
70
20
10
% Acum.
70
90
100
MENSAL
AGO
SET
OUT
NOV
Consumo
Mdio Mensal
( CMM )
DEZ
Custo Unitrio
Mdio Anual
( R$ )
3,000
2,000
1,000
900
800
4,725
3.50
900,000
1,000,000
1,200,000
1,500,000
1,000,000
925,000
0.08
18,000
17,000
16,000
15,000
14,000
17,000
3.50
1,200
1,000
1,200
1,000
1,200
1,100
18.00
100
100
100
100
100
100
300.00
50,000
50,000
50,000
50,000
49,000
50,000
1.30
25,000
35,000
15,000
25,000
35,000
25,000
5.00
600
700
800
900
1,000
750
16.00
6,000
6,500
7,000
5,000
5,500
5,875
7.50
800
800
800
800
800
800
13.00
R$ TOTAL CMM
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
Classificao
XYZ
16,537.50
74,000.00
59,500.00
19,800.00
30,000.00
65,000.00
125,000.00
12,000.00
44,062.50
10,400.00
456,300.00
ITEM
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
Classificao
XYZ
ITEM
4,725
3.50
16,537.50
925,000
0.08
74,000.00
17,000
3.50
59,500.00
1,100
18.00
19,800.00
100
300.00
30,000.00
50,000
1.30
65,000.00
25,000
5.00
125,000.00
750
16.00
12,000.00
5,875
7.50
44,062.50
13.00
R$ TOTAL CMM
10,400.00
456,300.00
J
TABELA 4
J
TABELA 3
800
3o Passo: Classificar os itens em ordem decrescente por Consumo Mdio Mensal Valorizado (Coluna E).
ABC
A
B
C
TABELA 2
%
70
20
10
% Acum.
70
90
100
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
Classificao
XYZ
25,000
5.00
125,000.00
925,000
0.08
74,000.00
50,000
1.30
65,000.00
17,000
3.50
59,500.00
5,875
7.50
44,062.50
100
300.00
30,000.00
1,100
18.00
19,800.00
4,725
3.50
16,537.50
750
16.00
12,000.00
800
13.00
R$ TOTAL CMM
10,400.00
456,300.00
ITEM
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
Classificao
XYZ
ITEM
25,000
5.00
125,000.00
925,000
0.08
74,000.00
50,000
1.30
65,000.00
17,000
3.50
59,500.00
5,875
7.50
44,062.50
100
300.00
30,000.00
1,100
18.00
19,800.00
4,725
3.50
16,537.50
750
16.00
12,000.00
J
TABELA 3
800
13.00
R$ TOTAL CMM
10,400.00
456,300.00
J
TABELA 4
4o Passo: Calcular o % de participao de cada item em relao ao Valor Total de Consumo Mdio Mensal Valorizado (Colu
ABC
A
B
C
TABELA 2
%
70
20
10
% Acum.
70
90
100
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
% Particip.
Classificao
XYZ
25,000
5.00
125,000.00
27.4
925,000
0.08
74,000.00
16.2
50,000
1.30
65,000.00
14.2
17,000
3.50
59,500.00
13.0
5,875
7.50
44,062.50
9.7
100
300.00
30,000.00
6.6
1,100
18.00
19,800.00
4.3
4,725
3.50
16,537.50
3.6
750
16.00
12,000.00
2.6
800
13.00
R$ TOTAL
10,400.00
456,300.00
2.3
100.0
ITEM
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
% Particip.
Classificao
XYZ
25,000
5.00
125,000.00
27.4
925,000
0.08
74,000.00
16.2
50,000
1.30
65,000.00
14.2
17,000
3.50
59,500.00
13.0
5,875
7.50
44,062.50
9.7
100
300.00
30,000.00
6.6
1,100
18.00
19,800.00
4.3
4,725
3.50
16,537.50
3.6
750
16.00
12,000.00
2.6
J
TABELA 4
800
13.00
R$ TOTAL
10,400.00
456,300.00
2.3
100.0
%
70
20
10
% Acum.
70
90
100
ITEM
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
% Particip.
25,000
5.00
125,000.00
27.4
925,000
0.08
74,000.00
16.2
50,000
1.30
65,000.00
14.2
17,000
3.50
59,500.00
13.0
5,875
7.50
44,062.50
9.7
100
300.00
30,000.00
6.6
1,100
18.00
19,800.00
4.3
4,725
3.50
16,537.50
3.6
750
16.00
12,000.00
2.6
J
TABELA 5
800
13.00
R$ TOTAL
10,400.00
456,300.00
2.3
100.0
% Particip.
Acumulado
Classificao
XYZ
27.4
43.6
57.9
70.9
80.6
87.1
91.5
95.1
97.7
100.0
ITEM
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
% Particip.
% Particip.
Acumulado
25,000
5.00
125,000.00
27.4
27.4
925,000
0.08
74,000.00
16.2
43.6
50,000
1.30
65,000.00
14.2
57.9
17,000
3.50
59,500.00
13.0
70.9
5,875
7.50
44,062.50
9.7
80.6
100
300.00
30,000.00
6.6
87.1
1,100
18.00
19,800.00
4.3
91.5
4,725
3.50
16,537.50
3.6
95.1
750
16.00
12,000.00
2.6
97.7
J
TABELA 5
800
13.00
R$ TOTAL
10,400.00
456,300.00
2.3
100.0
100.0
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
Classificao
XYZ
ITEM
25,000
5.00
125,000.00
925,000
0.08
74,000.00
50,000
1.30
65,000.00
17,000
3.50
59,500.00
5,875
7.50
44,062.50
100
300.00
30,000.00
1,100
18.00
19,800.00
4,725
3.50
16,537.50
750
16.00
12,000.00
J
TABELA 6
800
13.00
R$ TOTAL
10,400.00
456,300.00
ABC
A
B
C
TABELA 2
%
70
20
10
% Acum.
70
90
100
% Particip.
% Particip.
Acumulado
27.4
Classificao
ABC
Classificao
XYZ
27.4
16.2
43.6
14.2
57.9
13.0
70.9
9.7
80.6
6.6
87.1
4.3
91.5
3.6
95.1
2.6
97.7
2.3
100.0
100.0
ITEM
Consumo
Mdio Mensal
( CMM )
Custo Unitrio
Mdio Anual
( R$ )
Consumo
Mdio Mensal
Valorizado
( R$ CMM )
% Particip.
% Particip.
Acumulado
25,000
5.00
125,000.00
27.4
27.4
925,000
0.08
74,000.00
16.2
43.6
50,000
1.30
65,000.00
14.2
57.9
17,000
3.50
59,500.00
13.0
70.9
5,875
7.50
44,062.50
9.7
80.6
100
300.00
30,000.00
6.6
87.1
1,100
18.00
19,800.00
4.3
91.5
4,725
3.50
16,537.50
3.6
95.1
750
16.00
12,000.00
2.6
97.7
J
TABELA 6
800
13.00
R$ TOTAL
10,400.00
456,300.00
2.3
100.0
100.0
7o Passo: Elaborar a Classificao ABC x XYZ de cada um dos itens (Tabela 7).
Item F
Item G
Item B
Item E
Item I
Item C
Item J
Item A
Item D
Item H
TABELA 7
Classificao
ABC
Classificao ABC
Classificao
XYZ
80.6
120,000
57.9
80,000
40,000
20,000
91.5
70.9
100,000
60,000
87.1
43.6
27.4
C
R$ CMM
E
% Partic. Acum.
o ABC
artic. Acum.
91.5
95.1
D
A
% Partic. Acum.
97.7
100.0
100
90
80
70
60
50
40
30
20
10
0