Proposal of monitoring for the identification of the causes of physical divergence of the inventories of maintenance, repair and operations in a manufacturing automotive supply

This paper presents a model to identify the families of products maintenance, repair and operation with the largest variations of inventory discrepancies, and propose a change in the form of monitoring results. The physical inventory is a methodology used in the counting of inventories to meet both the accounting aspects of the organisations as to have accurate records of inventory balances, to ensure the correct positions of the stocks and their control, since a loss in the management controls for accurate stocks may undermine the process of meeting the various manufacturing sectors, which depend directly on the warehouse to conduct their processes. The study can be classified as descriptive and exploratory, and a case study, which used intensive participant observation to collect and map the model proposed by the management team of the logistics supply company, which allowed testing of the model to their suitability. The conclusion of this study was to identify key steps to identify the main families of materials which have differences, and suggest a methodology differentiated inventory to reduce variations in inventory control.