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Purpose: The objective of the study is to apply the Monte Carlo Simulation (SMC) to the management of inventories in a small pharmacy. Methodology: With the characteristics of exploratory and descriptive research, the present research was used of real data collected in a small pharmacy, and with the participation of the manager and pharmacist. Twenty-two drugs considered of high turnover were selected for the modeling test. The daily demand was then observed for 22 consecutive working days, to determine the parameters of the model to be used. For the modeling, the Monte Carlo Simulation technique, proposed by Corrar and Theóphilo (2004). Results: The model was applicable and easy to use by managers. In the analysis examples, DRAMIN showed that the minimum stock increase from 60 units to 100 units would increase Rodrigo Campos Lopes, Alcindo Cipriano Argolo Mendes, Rogério João Lunkes e Gabriel Donadio Costa Revista Ambiente Contábil UFRN – Natal-RN. v. 11, n. 2, p. 1 – 18, Jul./Dez. 2019, ISSN 2176-9036. 3 the attendance rate from 87% to 92.3%. It was also observed in the unit of analysis that some drugs, as in the case of DORFLEX could have their inventories reduced by more than 300%, that the same efficiency would be maintained in relation to the demand. Contributions of the study: This paper contributes to the literature of management controls, pointing to techniques of operational research for stock management. In addition, it makes a valuable contribution to small pharmaceutical companies by assisting them in using the use of simple statistical tools to improve the efficiency of inventory investment and consequent financial performance.

Utilização da simulação de Monte Carlo na gestão de estoques para empresas farmacêuticas