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RESUMO
ABSTRACT
The objective of this work is to analyze the use of the Curva ABC tool to manage the
food inventory of a hospital nutrition service, verifying costs and importance of the
products stocked. Inventory management is a challenge for the administrator, and it is
necessary to test control tools and check the ones that best apply for efficient
management. The ABC curve is a widely used tool in inventory management, because it
classifies items according to their importance. For the study, consumption data were
collected from August / 2017 to July / 2018. After tabulation of the data, it was verified
that of the 44 items analyzed, 10 were classified in class A, equivalent to 22.73% of the
products, resulting in the expense of 79.20% of the annual value. In class B, 15 products
were classified, equivalent to 34.09% of the products, and the value spent in this
category is 15.45% of the total. In class C, 19 products were classified, equivalent to
43.18% of the items, resulting in the expense of 5.35% of the annual value. It is
concluded that the ABC Curve is an important tool for Inventory Management, and that
its use can bring benefits, separating the products into classes, defining the items with
greater importance and priority for the sector.
1 INTRODUÇÃO
3 RESULTADOS E DISCUSSÕES
Valor
Consumo %
Médio Valor Curva
Código Produto Unidade Médio % Acumulad
Unitário Total ABC
(R$) a
(R$)
21177 Dieta 2 sem fibras litro 691 21,90 15.132,90 21,80 21,80 A
21178 Dieta 2 com fibras litro 301 21,00 6.321,00 9,11 42,60 A
15150 Copo desc. 300ml cento 510 7,90 4.029,00 5,80 56,29 A
15095 Copo desc. 100ml cento 157 5,60 879,20 1,27 87,25 B
8625 Biscoito salg. ind pacote 10g 3649 0,20 729,80 1,05 89,37 B
8623 Biscoito doce ind pacote 10g 1485 0,38 564,30 0,81 91,24 B
8622 Bolacha salgada pacote 400g 177 2,11 373,47 0,54 93,66 B
21182 Fórmula sem lactose lata 400g 9 23,01 207,09 0,30 98,14 C
15364 Bandeja 15x15 fardo 400 unid 5 24,70 123,50 0,18 99,71 C
Total 69.421,94
4 CONCLUSÕES
5 REFERÊNCIAS BIBLIOGRÁFICAS
ARAGAO, A. M. S. et al. Aplicação da Curva ABC em uma Empresa do Setor Atacadista no Estado
de Sergipe. XXXVI ENCONTRO NACIONAL DE ENGENHARIA DE PRODUCÃO, João Pessoa-PB,
out. 2016. Disponível em: <http://www.abepro.org.br/biblioteca/TN_STO_226_319_28823.pdf>. Acesso
em: 24 ago. 2018.
OLIVEIRA, C. M. de. Curva ABC na gestão de estoque, III ENCONTRO CIENTÍFICO E SIMPÓSIO
DE EDUCAÇÃO UNISALESIANO, Lins- SP, outubro 2011. Disponível em: <www.unisalesiano.edu.br/
simposio2011/publicado/artigo0075.pdf>. Acesso em: 24 ago. 2018.