Custo de oportunidade: a dicotomia no estoque, o que tem não vende e o que vende não tem!

• Autor(a) principal: Camargos, Carlos Venâncio de
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/21416; http://dx.doi.org/10.14393/ufu.di.2018.119
• topic: Custo de oportunidade; Opportunity’s cost; Atacado; Wholesale; Estoque; Inventory; Administração; Comércio atacadista; Controle de estoque; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

The act of selling, trading and buying is a dynamic that has been going on for thousands of years. The commerce of products, goods, and services is part of people's day-to-day. Based on what has been said the wholesale distributor seeks the best alternatives to make the product reach customers with an adequate level of service, in a safe and profitable way for the company that is selling and in an accessible and reliable way, to satisfy the customer's needs. The wholesale sector is in general a low-profit business, therefore, the frugality in managing undesirable inventory costs, is even more important for the health of companies in this sector. The goal of this work is to measure the impact of opportunity costs on Unsatisfactory Product Turnover and Lost Sales on the profitability of a Wholesale Distributor and what are the possible causes of Unsatisfactory Product Turnover and Lost Sales from the perspective of purchasers and purchasing managers taking reference on the concepts of inventory's related opportunity cost. For the Unsatisfactory Turnover will be used as measurement, the weighted average cost of capital (WACC). For the Lost Sales will be used as rational of profitability the contribution’s margin made by the non-effected sale, using a quantitative approach for descriptive purposes. As technical procedures, will be used a study case in a Wholesale Distributor. This dissertation is divided into two main analysis perspectives; the first related to Unsatisfactory Product Turnover and the second one directed at Lost Sales. After evaluating the opportunity's costs it has been noted that in the years of 2014, 2015 and 2016, the total opportunity's costs was around R$ 154.8 million, approximately 78% of 3 years accumulated operating income in the Wholesale Distributor. Which of this amount the Unsatisfactory Product Turnover corresponds to something around R$ 71.6 million, equivalent to 36% of the operating profit. Its main causes are related to the decrease in market prices and opportunity purchases, and the Lost Sale's opportunity's cost R$ 83.1 million corresponds to approximately 42% of operating profit and its main causes are related to the lack of products in the industry, products in cost's renegotiation, and subjects related to transportation. Based on this dissertation’s diagnosis a simulator has been created in order to mitigate one of the main causes related to opportunity’s costs and opportunity’s purchases. For future references it strongly advised to use other periods, wholesalers, and business segments for analysis.