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Aula 3 Gestao de estoques por item
Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original
* Tecnologia em Gestão da Produção Industrial Gestão de Estoques Prof. Carlos Eduardo Bastos * Gestão de estoques por item Gestão de Estoques * Níveis de Gestão de Estoques Agregado = foco na visão financeira e na relação custo x benefício de manter estoques. A gestão é feita com base no tipo de estoque e na sua função. Aspectos considerados: Fluxo de materiais e tipo de estoque; Padrão de suprimento e demanda; Função dos estoques; Objetivos da gestão dos estoques; Custos associados. * * Níveis de Gestão de Estoques Por item = foco no estabelecimento de regras de decisão para direcionar o controle de estoque. Aspectos considerados: Importância relativa dos itens; Forma de controle para cada item; Quanto suprir a cada vez; Quando suprir. * * Importância relativa dos Itens Itens têm importância relativa diferente Devem merecer atenção gerencial diferente * Considerando que existem diferentes custos de manutenção em estoque para diferentes itens, bem como diferentes importâncias na cadeia de abastecimento, se faz necessária uma priorização entre esses itens. Princípio de Pareto ou Princípio do 80-20 ou Classificação ABC Importância relativa dos Itens * Conceito de Classificação ABC Origem: Vilfredo Pareto, 1897, na Itália, elaborando um estudo de renda e riqueza da população local. Ele percebeu que 80% da riqueza estava concentrada com 20% da população. Surge a regra 80/20: “Em geral, apenas 20% das causas são responsáveis por 80% dos problemas gerados”. * Trata-se de uma metodologia para classificação e ordenação dos materiais segundo sua importância relativa: Valor, peso, volume, lucratividade, etc. A classificação ABC organiza os materiais, estratificando-os, indicando os mais e os menos importantes, segundo os objetivos pretendidos. O objetivo é definir grupos para os quais diferentes sistemas de controle de estoque serão mais apropriados, resultando em um sistema global mais eficiente em termos de custos. Conceito de Classificação ABC * Curva de Pareto ou curva ABC ou curva 80-20 Poucos Itens, mas, importantes Importância média Muitos itens menos importantes % acumulada de valor de uso itens (%) Região A Região B Região C 0 10 20 30 40 50 60 70 80 90 100 100 50 25 75 Conceito de Classificação ABC * * Se todos os itens têm o mesmo valor = “nenhuma concentração”. Se poucos itens representam um grande valor tem-se uma “forte concentração”. Conceito de Classificação ABC * Parâmetros (critérios) para a Curva ABC Na Administração de materiais: Preço (ou custo) Quantidade Na Movimentação de materiais: Peso Quantidade Volume Distância percorrida Número de operações Na Armazenagem de materiais: Peso Quantidade a estocar por período Volume Número de pedidos para o item * Passos do processo: Definir o critério de classificação (valor, criticidade, volume, peso, etc) Verificação das técnicas para: coleta e tratamento de dados (manual, mecanizado, eletrônico, etc) Classificar em grupos de acordo com o critério Estabelecer procedimentos de análise conforme classificação Providências, decisões, controle Gestão pela Classificação ABC * Controle baseado na classificação ABC Itens C = manter controle o mais simples possível (Ex.: sistema de duas gavetas). Fazer pedidos em grande quantidade e manter estoque de segurança – baixo custo pois representam 5% do valor do estoque. Baixa prioridade. Itens B = manter controle regular e média prioridade. Itens A = manter controle rígido e frequente buscando reduzir os estoques e lead time. Gestão pela Classificação ABC * Critério por valor: Determinar a quantidade total utilizada no ano anterior (pode-se usar a projeção futura) para cada item; Determinar o custo médio unitário de cada item; Calcular o valor anual de uso (qt. X $) para cada item e total geral; Ordenar em ordem decrescente pelo valor anual calculado em 3; Calcular o valor anual acumulado, item a item Metodologia de cálculo * Calcular o percentual do valor acumulado de cada item em relação ao total geral; Definir as classes ABC, de acordo com o percentual acumulado de itens ou valor: A = 20% dos itens; 80% em valor; B = 30% dos itens; 95% em valor; C = itens restantes; Plotar os percentuais relativos de itens e de valor em um gráfico e definir as três regiões. Critério por valor: Metodologia de cálculo * Exercício 1.Montar uma classificação ABC por valor da tabela ao lado, considerando que a classificação deverá obedecer a seguinte distribuição: Itens A: até 80% do valor total Itens B: acima de 80% até 95% Itens C: acima de 95% do valor total 2.Montar o gráfico respectivo. * Exercício Metodologia de cálculo: Calcular o valor anual de uso (qt. X $) para cada item Ordenar em ordem decrescente pelo valor anual calculado ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 241,900.44 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas * Exercício Definir as classes ABC A = 4; 11; 9 (15% itens – 80% valor) B = 18; 15; 1; 13; 7; 8; 2; 6 (40% itens – 95% valor) C = 16 em diante (45% dos itens) Calcular o valor anual acumulado, item a item Calcular o percentual do valor de cada item em relação ao total geral * Exercício A B C Plotar os percentuais relativos de itens e de valor em um gráfico e definir as três regiões. Gráf1 0 46.5 72.6 81.1 85.1 90.6 95 98.5 100 % itens % valor Curva ABC ABC Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC Plan3 * Exercício Uma empresa mantém estoque de 10 itens. O consumo anual e o custo unitário de cada item são mostrados na tabela abaixo. Montar a classificação ABC destes itens e representar a curva ABC respectiva. ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 241,900.44 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item $ unit. Qtd. Anual $ anual 1 2.00 1,100 2,200.00 2 40.00 600 24,000.00 3 4.00 100 400.00 4 1.00 1,300 1,300.00 5 60.00 100 6,000.00 6 25.00 10 250.00 7 2.00 100 200.00 8 2.00 1,500 3,000.00 9 2.00 200 400.00 10 1.00 500 500.00 38,250.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 2 40.00 600 24,000.00 24,000.00 62.7% 5 60.00 100 6,000.00 30,000.00 78.4% 8 2.00 1500 3,000.00 33,000.00 86.3% 1 2.00 1100 2,200.00 35,200.00 92.0% 4 1.00 1300 1,300.00 36,500.00 95.4% 10 1.00 500 500.00 37,000.00 96.7% 3 4.00 100 400.00 37,400.00 97.8% 9 2.00 200 400.00 37,800.00 98.8% 6 25.00 10 250.00 38,050.00 99.5% 7 2.00 100 200.00 38,250.00 100.0% 38,250.00 ABC3 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC4 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas Planejamento, Programação e Controle da Produção MRPII/ERP, 4a Edição © Editora Atlas, São Paulo Exercício ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 241,900.44 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item $ unit. Qtd. Anual $ anual 1 2.00 1,100 2,200.00 2 40.00 600 24,000.00 3 4.00 100 400.00 4 1.00 1,300 1,300.00 5 60.00 100 6,000.00 6 25.00 10 250.00 7 2.00 100 200.00 8 2.00 1,500 3,000.00 9 2.00 200 400.00 10 1.00 500 500.00 38,250.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 2 40.00 600 24,000.00 24,000.00 62.7% 5 60.00 100 6,000.00 30,000.00 78.4% 8 2.00 1500 3,000.00 33,000.00 86.3% 1 2.00 1100 2,200.00 35,200.00 92.0% 4 1.00 1300 1,300.00 36,500.00 95.4% 10 1.00 500 500.00 37,000.00 96.7% 3 4.00 100 400.00 37,400.00 97.8% 9 2.00 200 400.00 37,800.00 98.8% 6 25.00 10 250.00 38,050.00 99.5% 7 2.00 100 200.00 38,250.00 100.0% 38,250.00 ABC3 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC4 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 241,900.44 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item $ unit. Qtd. Anual $ anual 1 2.00 1,100 2,200.00 2 40.00 600 24,000.00 3 4.00 100 400.00 4 1.00 1,300 1,300.00 5 60.00 100 6,000.00 6 25.00 10 250.00 7 2.00 100 200.00 8 2.00 1,500 3,000.00 9 2.00 200 400.00 10 1.00 500 500.00 38,250.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 2 40.00 600 24,000.00 24,000.00 62.7% 5 60.00 100 6,000.00 30,000.00 78.4% 8 2.00 1500 3,000.00 33,000.00 86.3% 1 2.00 1100 2,200.00 35,200.00 92.0% 4 1.00 1300 1,300.00 36,500.00 95.4% 10 1.00 500 500.00 37,000.00 96.7% 3 4.00 100 400.00 37,400.00 97.8% 9 2.00 200 400.00 37,800.00 98.8% 6 25.00 10 250.00 38,050.00 99.5% 7 2.00 100 200.00 38,250.00 100.0% 38,250.00 ABC3 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC4 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas Planejamento, Programação e Controle da Produção MRPII/ERP, 4a Edição © Editora Atlas, São Paulo A = 2; 5 (20% dos itens) B = 8; 1; 4 (30% dos itens) C = 10 em diante (50% dos itens) Exercício ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 241,900.44 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item $ unit. Qtd. Anual $ anual 1 2.00 1,100 2,200.00 2 40.00 600 24,000.00 3 4.00 100 400.00 4 1.00 1,300 1,300.00 5 60.00 100 6,000.00 6 25.00 10 250.00 7 2.00 100 200.00 8 2.00 1,500 3,000.00 9 2.00 200 400.00 10 1.00 500 500.00 38,250.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 2 40.00 600 24,000.00 24,000.00 62.7% 5 60.00 100 6,000.00 30,000.00 78.4% 8 2.00 1500 3,000.00 33,000.00 86.3% 1 2.00 1100 2,200.00 35,200.00 92.0% 4 1.00 1300 1,300.00 36,500.00 95.4% 10 1.00 500 500.00 37,000.00 96.7% 3 4.00 100 400.00 37,400.00 97.8% 9 2.00 200 400.00 37,800.00 98.8% 6 25.00 10 250.00 38,050.00 99.5% 7 2.00 100 200.00 38,250.00 100.0% 38,250.00 ABC3 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC4 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 241,900.44 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item $ unit. Qtd. Anual $ anual 1 2.00 1,100 2,200.00 2 40.00 600 24,000.00 3 4.00 100 400.00 4 1.00 1,300 1,300.00 5 60.00 100 6,000.00 6 25.00 10 250.00 7 2.00 100 200.00 8 2.00 1,500 3,000.00 9 2.00 200 400.00 10 1.00 500 500.00 38,250.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 2 40.00 600 24,000.00 24,000.00 62.7% 5 60.00 100 6,000.00 30,000.00 78.4% 8 2.00 1500 3,000.00 33,000.00 86.3% 1 2.00 1100 2,200.00 35,200.00 92.0% 4 1.00 1300 1,300.00 36,500.00 95.4% 10 1.00 500 500.00 37,000.00 96.7% 3 4.00 100 400.00 37,400.00 97.8% 9 2.00 200 400.00 37,800.00 98.8% 6 25.00 10 250.00 38,050.00 99.5% 7 2.00 100 200.00 38,250.00 100.0% 38,250.00 ABC3 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC4 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Recebimento / Expedição Docas * A B C Exercício * Classificação ABC usando outros critérios * * Critério de armazenagem – Volume manipulado ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 Planejamento, Programação e Controle da Produção MRPII/ERP, 4a Edição © Editora Atlas, São Paulo Classificação dos itens: A = A-16; A-17 (20% dos itens) B = A-11; A-18; A-12 (30% dos itens) C = A-19 em diante (50% dos itens) Critério de armazenagem – Volume manipulado ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 * A B C Critério de armazenagem – Volume manipulado Planejamento, Programação e Controle da Produção MRPII/ERP, 4a Edição © Editora Atlas, São Paulo Ponderação de critérios – Volume + Valor Classificação dos itens por volume: A = K; L (28,5% dos itens) B = M; N (28,5% dos itens) C = O; P; Q (43% dos itens) ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 Planejamento, Programação e Controle da Produção MRPII/ERP, 4a Edição © Editora Atlas, São Paulo Classificação dos itens por valor: A = N; O (28,5% dos itens) B = P; Q (28,5% dos itens) C = M; K; L (43% dos itens) Ponderação de critérios – Volume + Valor ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 0.2857142857 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 0.2857142857 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd. Anual $ anual $ acum. % acum. 4 120.00 937 112,440.00 112,440.00 46.5% 11 105.00 601 63,105.00 175,545.00 72.6% 9 28.10 731 20,541.10 196,086.10 81.1% 18 9.20 537 4,940.40 201,026.50 83.1% 15 8.14 604 4,916.56 205,943.06 85.1% 1 5.12 894 4,577.28 210,520.34 87.0% 13 5.78 768 4,439.04 214,959.38 88.9% 7 9.44 455 4,295.20 219,254.58 90.6% 8 9.37 449 4,207.13 223,461.71 92.4% 2 6.30 552 3,477.60 226,939.31 93.8% 6 4.92 581 2,858.52 229,797.83 95.0% 16 5.94 438 2,601.72 232,399.55 96.1% 17 3.55 652 2,314.60 234,714.15 97.0% 3 3.31 551 1,823.81 236,537.96 97.8% 5 4.98 366 1,822.68 238,360.64 98.5% 12 3.37 408 1,374.96 239,735.60 99.1% 14 2.96 322 953.12 240,688.72 99.5% 20 0.50 1000 500.00 241,188.72 99.7% 19 0.63 788 496.44 241,685.16 99.9% 10 0.78 276 215.28 241,900.44 100.0% 241,900.44 1000 0,50 20 788 0,63 19 537 9,20 18 652 3,55 17 438 5,94 16 604 8,14 15 322 2,96 14 768 5,78 13 408 3,37 12 601 105,00 11 276 0,78 10 731 28,10 9 449 9,37 8 455 9,44 7 581 4,92 6 366 4,98 5 937 120,00 4 551 3,31 3 552 6,30 2 894 5,12 1 QTD Custo Unit Item Graf %itens %valor 0.0 0.0 5.0 46.5 10.0 72.6 15.0 81.1 25.0 85.1 40.0 90.6 55.0 95.0 75.0 98.5 100.0 100.0 Graf % itens % valor Curva ABC ABC2 Item Vol. unit. Qtd. Anual Vol. Anual A-10 0.50 1,000 500 A-11 1.50 2,000 3,000 A-12 0.75 3,000 2,250 A-13 0.30 500 150 A-14 0.20 5,000 1,000 A-15 1.20 1,000 1,200 A-16 4.00 1,800 7,200 A-17 0.80 4,000 3,200 A-18 1.20 2,000 2,400 A-19 1.50 1,300 1,950 22,850 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. A-16 4.00 1800 7,200 7,200 31.5% A-17 0.80 4000 3,200 10,400 45.5% A-11 1.50 2000 3,000 13,400 58.6% A-18 1.20 2000 2,400 15,800 69.1% A-12 0.75 3000 2,250 18,050 79.0% A-19 1.50 1300 1,950 20,000 87.5% A-15 1.20 1000 1,200 21,200 92.8% A-14 0.20 5000 1,000 22,200 97.2% A-10 0.50 1000 500 22,700 99.3% A-13 0.30 500 150 22,850 100.0% 22,850 ABC3 Item Vol. unit. Qtd. Anual Valor Vol. Anual $ Vol. Acum. $ % acum. L 40.0 3 19 2,280 2,280 40.3% K 30.0 9 7 1,890 4,170 73.8% N 3.0 8 21 504 4,674 82.7% O 2.0 7 24 336 5,010 88.7% M 5.0 11 6 330 5,340 94.5% P 2.0 11 10 220 5,560 98.4% Q 1.0 7 13 91 5,651 100.0% 5,651 Item Vol. unit. Qtd. Anual Vol. Anual Vol. Acum. % acum. K 30 9 270 270 52.7% L 40 3 120 390 76.2% M 5 11 55 445 86.9% N 3 8 24 469 91.6% O 2 7 14 483 94.3% P 2 11 22 505 98.6% Q 1 7 7 512 100.0% 512 Item Valor Qtd. Anual $ Anual $ Acum. % acum. N 21 8 168 168 23.2% O 24 7 168 336 46.5% P 10 11 110 446 61.7% Q 13 7 91 537 74.3% M 6 11 66 603 83.4% K 7 9 63 666 92.1% L 19 3 57 723 100.0% 723 * Classificação dos itens por volume + valor (ponderação): A = L; K (28,5% dos itens) B = N; O (28,5% dos itens) C = M; P; Q (43% dos itens) Ponderação de critérios – Volume + Valor ABC1 Item $ unit. Qtd. Anual $ anual 1 5.12 894 4,577.28 2 6.30 552 3,477.60 3 3.31 551 1,823.81 4 120.00 937 112,440.00 5 4.98 366 1,822.68 6 4.92 581 2,858.52 7 9.44 455 4,295.20 8 9.37 449 4,207.13 9 28.10 731 20,541.10 10 0.78 276 215.28 11 105.00 601 63,105.00 12 3.37 408 1,374.96 13 5.78 768 4,439.04 14 2.96 322 953.12 15 8.14 604 4,916.56 16 5.94 438 2,601.72 17 3.55 652 2,314.60 18 9.20 537 4,940.40 19 0.63 788 496.44 20 0.50 1000 500.00 Item $ unit. Qtd.
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