Balanço de estoque por amostragem estratificada

Abstract

Stock inventory is usually done at the end of the fiscal year by physicallu counting all the items in stock. This process is expensive and time-consuming. In this paper a model is proposed to speed up this process by using a sample of the items in stock. Sampling theory enables the total physical quantity and monetary value to be calculated without having to count or value every item. The statistical population is made up of those items wich are physically stocked and legallu accounted for. The mean value of the stock balances is first obtained and this enables the total stock value to be calculated. Methods for defining sample strata and the samples themselves are described, using accounting data. The results of an apllication of hte model are presented to show that it works in practice.