Integrated systemic model in the management of stocks and purchases in the administration of results: the financial challenge in the re-stocking

Abstract

When purchases are carried out in the company, it is not only to replace the stock. It is also possible to obtain several financial advantages for the company, to what the working capital management is concerned. However, in order to make it happen positively, the company must have a policy of such an understanding and a decisive system which guides the entrepreneur. It is proposed in this work the creation of such a model of decision. In the literary review about this subject, several conflicting points were explained because it dealt with not only purchases but also related interdepartmental aspects. Besides, purchases simulations were performed in order to verify the applicability of formulas such as those of the purchases made in advance as well as to demonstrate the advantages and disadvantages of speculation. By means of the scientific survey herein formulated, it is possible to observe in balance sheets that were published, the different stocking strategies of the companies in periods of financial uncertainty, confronted with periods of monetary stability in Brazil and the results obtained. As a result to the application of the t test to the student in two samples, it was observed that, in periods of high inflation, the companies in general stocked more, invested less in available resources (cash and banks), and obtained more profit than in periods of low inflation, probably because the financial market offered more advantages. It was recommended that the companies, as they update their system due to the new perspectives of the market, review their model of stocks and production management, fostering the establishment of favorable conditions so that all the related production chain (SCM) can be administered in a participatory way.