MODELO DE GESTÃO DE ESTOQUE PARA GERENCIAMENTO DE MATERIAIS EM ESCOLA DE ENSINO PROFISSIONAL E TECNOLOGICO

Abstract

This paper investigates how inventory management strategies influence the financial health of an institution, with a specific focus on a vocational technical school. Recent studies indicate that a significant portion of educational institutions have encountered difficulties in maintaining their financial sustainability, directly impacting the quality of the educational service offered. Through an in-depth analysis of contemporary approaches to inventory management, the study examines both dependent and independent demand, based on recent theories and practices in the area of production engineering. The institution in question maintains inventories similar to those found in industries, including materials, machining tools, and spare parts, all of which have high added value. In the context used in the study, it was possible to observe that 39% of the value in inventory is immobilized in items that had no movement in the 12 months prior to the data collection presented in this article. The dynamics of movement of these inventories are analyzed to identify direct impacts on the institution's finances, such as storage costs, inventory turnover, and service levels. The study demonstrates that the effective implementation of inventory management strategies, such as Just-In-Time (JIT), Material Requirements Planning (MRP), and the use of information technologies, can result in significant improvements in operational efficiency and cost reduction, thus contributing to the sustainable financial health of the institution. The conclusions highlight the importance of aligning inventory management practices with the operational specificities of the institution, providing practical recommendations for managers seeking to optimize their inventory processes and strengthen organizational financial stability. By dividing items with dependent and independent demand, the possibility of reducing the stock of 66% of the 77% of items classified as dependent demand was identified, demonstrating the proposal's adherence to obtaining favorable results for the organization.