A contribuição do controle interno na cadeia de suprimentos na gestão de uma empresa e acessórios e peças para motocicleta no município de Teresina

Abstract

This work is a study carried out in a motorcycle accessory and parts company, located in the city of Teresina-PI, with the main purpose of demonstrating the contribution that internal control offers in the supply chain, showing that Way it supports management decisions. They had as specific objectives the disclosure of the objectives of internal controls and their purposes within the purchasing sector; Relate the operational efficiency and the gain of profits with internal control; Characterize internal control, describe the supply chain. Several definitions of internal control, supply chain, purchasing sector, concepts that are interrelated have been presented. For theoretical background, the bibliographical research was used and for scientific progress the applied method was the inductive one. This work was carried out through a case study and the data were collected through the application of an interview that sought to identify the procedures of internal controls that can be applied in a company that works in the automobile industry generating benefits in the management. With the answers obtained, the results point out that, the development of the strategies used in the supply chain, is an extremely important factor for the visualization of the members of the chain, making possible the correction, when necessary, of the strategies adopted by the managers.