A contribuição da controladoria para a gestão das perdas nos estoques de empresa do setor de supermercado

Abstract

The study aims to identify the controllership elements used in inventory management that contribute to reducing losses in a supermarket. This is a descriptive study with a qualitative approach, based on a structured interview conducted in person with the company manager. The interview questions were organized into four sections: interviewee profile, company profile, controllership instruments, and controllership elements applied to inventory management. During the interview, complementary questions were included to deepen aspects relevant to the research objective. The results indicate that certain controllership instruments are widely used by the company, while others show low adoption. It was also found that monthly losses are concentrated in the produce department, mainly due to heat, damage, and improper storage. In addition, recent practices focused on loss prevention, product reuse and donation, managerial reports, and integrated information systems were observed. It is concluded that controllership practices are relevant to managing inventory losses in the company studied.