How to Use This ReviewThis lesson closes the second part of the series, which followed materials from purchase requisition to delivery to the user: private-sector purchasing, public procurement, materials classification and coding, storeroom operations and storage, and transportation. It brings together the key concepts and calculations from each topic, a worked exercise that draws on them all, and questions to test your understanding. If anything seems unfamiliar, revisit the relevant lesson: this review is no substitute for the full explanation.Inventory management (forecasting, costs, economic order quantity, safety stock, ABC analysis) has its own review at the end of the first part. Several of its findings come up again here, particularly when choosing a mode of transport.Private-Sector PurchasingPurpose, Objectives and StructurePurchasing involves more than placing an order: it includes planning, researching and selecting suppliers, negotiating, contracting, following up on delivery, and checking quantities and quality.The goal is to secure the right materials, in the right quantity and quality, on time and at the best cost, while meeting ethical standards.There are two sides to the job: managing the purchase (obtaining quotes, evaluating offers, negotiating and contracting) and managing supply (ensuring the contract is fulfilled).Centralized purchasing brings economies of scale, control and specialist buyers; decentralized purchasing gives distant units speed and local knowledge. A common approach is to handle major contracts centrally and leave urgent or local purchases to individual units.Negotiation is the process of moving from differing positions toward an agreement. Prepare alternatives beforehand, know the limits of your authority, put everything on record and remember that most negotiations have implications down the road.Planning and SuppliersThe purchasing plan forms part of the company's overall plan and covers three horizons: operational (up to 1 year), tactical (1 to 2 years) and strategic (3 to 10 years or more). Tools include SWOT and gap analysis.The supplier database lists current and potential suppliers by product, capacity, location and performance. Having alternatives reduces the risk of shortages.Supplier evaluation is ongoing and involves several departments. It considers on-time delivery, quality, price, capacity and quality management systems (the ISO 9000 series is one benchmark).Supplier Selection, Vertical Integration and Make-or-Buy DecisionsVertical integration means bringing stages of the supply chain in-house; outsourcing means focusing on core activities and buying the rest from third parties.The basic make-or-buy calculation compares the cost of buying (price × quantity) with the cost of making (fixed cost + variable cost × quantity). The break-even quantity is:Q* = annual fixed cost of making ÷ (purchase price − variable cost per unit of making)Above Q*, making is cheaper; below it, buying is cheaper. The final decision must also weigh quality, technical expertise, spare capacity and the risk of relying on a single supplier.Ethics in purchasing: buyers handle other people's money and face pressure from salespeople. Gifts, favors and conflicts of interest need clear rules, and supplier relationships should rest on impartial assessment, not friendship.Making a part involves a fixed cost of R$ 120.000 per year and a variable cost of R$ 20 per unit. Buying it costs R$ 35 per unit. At what annual quantity does making it become worthwhile?Answer: 8.000 units — Q* = 120.000 ÷ (35 − 20) = 120.000 ÷ 15 = 8.000. The 3.429 figure comes from dividing by the purchase price (120.000 ÷ 35), overlooking the fact that what matters is the difference between buying and the variable cost of making.Public ProcurementSince 30 December 2023, all new public tenders and contracts have been governed by Law 14.133/2021, which repealed Law 8.666/1993, the Reverse Auction Law (10.520/2002) and the RDC. Anyone who studied under the old law needs to relearn a few points: the tomada de preços and convite procedures no longer exist.The Essentials of Law 14.133/2021TopicCurrent rulesTender procedures (Art. 28)Reverse auction, competitive tender, contest, auction and competitive dialogueReverse auctionMandatory for standard goods and servicesAward criteria (Art. 33)Lowest price, greatest discount, best technical proposal or artistic content, technical merit and price, highest bid (auction), greatest economic returnStages (Art. 17)Preparation, publication of the tender notice, proposals and bids, evaluation, qualification, appeals and final approval. As a rule, qualification comes after evaluation: only the winner's documents are examined.Minimum notice period (Art. 55)Purchases awarded on lowest price or greatest discount: 8 working days. Standard services and standard engineering works and services assessed on the same criteria: 10 working days.Who runs the processThe procurement officer (the auctioneer in a reverse auction), supported by a teamPrinciplesLegality, impartiality, morality, transparency, efficiency, equality, integrity, adherence to the tender notice and objective evaluation, among others listed in Art. 5PublicationThe National Public Procurement Portal (PNCP), which also holds the unified supplier register (Art. 87); at the federal level, the operational register is SICAFWaivers and Cases Where Bidding Is Not FeasibleInexigibilidade (Art. 74): competition is not feasible, as with an exclusive supplier, an acclaimed artist or a specialized technical service provided by a recognized expert.Dispensa (Art. 75): competition would be possible, but the law permits a direct contract. The most common ground is low value. The thresholds are updated annually by decree; for 2026, Decree 12.807/2025 set them at R$ 130.984,20 for construction, engineering services and vehicle maintenance, and R$ 65.492,11 for purchases and other services.The threshold applies to the total a unit spends during the fiscal year on items of the same kind, preventing a large purchase from being split into smaller ones.The thresholds are doubled for public consortia and for autonomous agencies and foundations designated as executive agencies (Art. 75, § 2).Price Registration, Contracts, PPPs and ConsortiaPrice Registration System (Arts. 82 to 86 of the law; at the federal level, Decree 11.462/2023): the public body records prices in an agreement and buys as needed, without having to purchase the full amount. The agreement lasts 1 year and can be extended for an equal period if the price remains favorable. It suits frequent purchases where quantities are uncertain.Contracts: ongoing services and supplies can be contracted for up to 5 years and extended to a total of 10 years (Arts. 106 and 107). The contractor must accept additions or reductions of up to 25% of the adjusted original contract value, or additions of up to 50% for the renovation of a building or equipment (Art. 125). Special public-law clauses give the administration powers unavailable under a private contract, including unilateral changes or termination and oversight.Acceptance (Art. 140): provisional acceptance by the contract inspector, followed by final acceptance by an official or committee, documented in a detailed record.Public-private partnership (Law 11.079/2004): a sponsored or administrative concession with a contract worth at least R$ 10 million and a term of 5 to 35 years; it is awarded through a competitive tender or competitive dialogue.Public consortium (Law 11.107/2005): an association of government entities pursuing shared goals. It begins with a statement of intent ratified by a law passed by each member. It can be a public association (governed by public law and part of each member's indirect administration) or a legal entity governed by private law. It receives funding from its members under a cost-sharing agreement and can take on obligations through a program contract.A public health consortium formed by four municipalities plans to spend R$ 110.000 on office supplies in 2026. Can it award a direct contract under the value threshold?Answer: Yes, because the threshold is doubled for public consortia, bringing it to R$ 130.984,22 — Art. 75, § 2, doubles the threshold for public consortia: 2 × 65.492,11. The last option confuses the thresholds: R$ 130.984,20 applies to construction and engineering services, not purchases. A municipality acting alone would have to put a R$ 110.000 office-supply purchase out to tender (by reverse auction, since the goods are standard).A state wants to use a PPP for a 4-year, R$ 30 million contract to maintain a network of schools. What rules out a PPP?Answer: The term, because a PPP contract must last at least 5 years — Law 11.079/2004 requires a term of 5 to 35 years and a minimum value of R$ 10 million, which the R$ 30 million contract meets. A PPP is awarded through a competitive tender or competitive dialogue, not a reverse auction.Materials Classification and CodingClassifying groups materials by criteria such as type, use and form; identifying describes each item using standardized terminology (basic name, modifier, characteristics, application, packaging and manufacturer's reference); coding assigns each item a unique code; and cataloging brings it all together in a searchable register.Coding systems can be alphabetic, alphanumeric or numeric. Structured numeric codes (group, class, identification number) stem from the U.S. federal supply system and the NATO cataloging system adopted by the Brazilian Armed Forces.A good catalog prevents duplicate entries, makes tendering easier because descriptions are ready to use, and helps staff check materials on receipt.Automatic code capture progresses from manual entry to barcodes (inexpensive, universal optical scanning) and RFID (radio-frequency identification, which can read multiple items at once without a direct line of sight and track individual units through the supply chain).Storeroom Operations and StorageStoreroom OperationsA storeroom is both the place and the operation that receives, stores, controls and distributes materials; inventory is the material itself.Receiving: check documents (purchase order against the NF-e electronic invoice), quantities (preferably without showing the checker the expected quantity) and quality; quarantine goods until accepted. In the public sector, acceptance is provisional and then final.Storage: assign each location an address (fixed or variable), follow compatibility rules, and issue goods in order of receipt or expiration date (FIFO, FEFO). This is separate from the accounting method used to value inventory.Control and stocktaking: no movement without documentation; use full or cycle counts (with cycle-count frequency based on ABC classification). Accuracy = items without discrepancies ÷ items counted.Documents: NF-e (digital tax document with a 44-digit key), DANFE (the printed representation that accompanies the shipment), CT-e and MDF-e (transport documents), packing list (a list of packages, not a tax document), requisition and return form.Distribution CentersStorage helps consolidate shipments, keep production steady, meet demand quickly, buy in bulk and protect against uncertainty.Types include manufacturing-support, mixed-use and consolidation centers, as well as today's retail and e-commerce distribution centers, dark stores and third-party logistics providers.Cross-docking: regroup goods by destination without putting them into storage. Picking: select smaller quantities by order, batch, zone or wave.Location: use the center of gravity, X = Σ(volume × x) ÷ Σvolume and Y = Σ(volume × y) ÷ Σvolume, as a starting estimate.Equipment and OptimizationAccessibility depends on location codes (aisle, bay, level) and layout. Put heavy, bulky and fast-moving goods near the exit; to choose between locations, use the space occupied ÷ number of picks ratio (the lower the ratio, the closer the item should be).Unitized loads: PBR pallet (1,00 × 1,20 m), 20- or 40-foot container (1 or 2 TEU).Equipment: pallet jack, forklift, tugger, conveyors, overhead crane, monorail, AGV and AMR. Storage systems: selective pallet racking (access to every pallet), drive-in and push-back racking (higher density), flow racking (maintains order of receipt), cantilever racking, mezzanine and automated warehouse.Aisle capacity = bays × sides × positions per level × levels.A cycle count of 400 items found discrepancies in 26. What is the inventory accuracy, and what should be done with those 26 items?Answer: 93,5%; recount them, find the cause and only then adjust the records, with approval from someone other than the storekeeper — (400 − 26) ÷ 400 = 374 ÷ 400 = 93,5%. Adjusting records without investigating erases evidence of process errors or losses; 6,5% is the error rate.TransportationTransportation affects inventory (lead times, goods in transit and order quantities), warehousing, purchasing (CIF freight paid by the sender or FOB freight paid by the recipient) and customer service.Five modes: road (flexible, door-to-door), rail (large volumes over long distances), water (the lowest cost per ton·km; includes ocean shipping, coastal shipping and inland waterways), pipeline (a continuous flow of liquids and gases) and air (fast and expensive).Service quality: door-to-door transit time, reliability (variation in delivery times), damage, availability, flexibility and traceability.Costs: road transport has low fixed costs and high variable costs; rail, ships and pipelines are the opposite. That creates economies of scale and distance.Freight is charged according to whichever is greater: actual weight or volumetric weight (road carriers commonly use 300 kg/m³; air carriers, about 167 kg/m³).Choose based on total cost: freight + inventory in transit (D × value × rate × days ÷ 365) + inventory at the destination (order quantity ÷ 2 × value × rate). Low-value goods favor slower, cheaper modes; high-value goods favor faster modes and smaller shipments.Multimodal transport (Law 9.611/1998): one contract, one Multimodal Transport Document and sole responsibility resting with the multimodal transport operator (OTM). Intermodal transport: multiple contracts and responsible parties.Brazil's freight transport mix (CNT, May 2026): road 64,85%, rail 14,95%, coastal shipping 10,47%, inland waterways 5,25%, pipelines 4,45%, air 0,03%.Trends: shipment tracking, TMS integration with WMS, last-mile solutions and decarbonization.A company is comparing road and rail transport for a product. Rail freight is much cheaper, but transit takes longer and shipments are larger. What happens to the comparison if the product's value per ton rises sharply?Answer: Road transport is likely to become the better option because inventory costs in transit and at the destination rise with the product's value. Freight rates do not depend on the cargo's value, but inventory holding costs do. For an expensive product, each extra day in transit and each additional ton sitting at the destination can cost more than the savings on freight.Worked comprehensive exerciseA public healthcare consortium made up of four municipalities plans to establish a central warehouse to supply each municipality's healthcare facilities. The data:Municipalityx (km)y (km)Demand (boxes/month)M100500M2400300M34030100M4030100a) Where should the warehouse go as an initial estimate?Using the center-of-gravity method: X = (500 × 0 + 300 × 40 + 100 × 40 + 100 × 0) ÷ 1.000 = 16.000 ÷ 1.000 = 16 km. Y = (500 × 0 + 300 × 0 + 100 × 30 + 100 × 30) ÷ 1.000 = 6.000 ÷ 1.000 = 6 km. The point (16; 6) is near M1, which accounts for half the demand. Before deciding, the consortium must check road access, available properties and costs.b) How should it purchase medications for ongoing use when monthly quantities vary?These are standard goods, so the appropriate procurement method is an electronic reverse auction. Because purchases are frequent and quantities uncertain, a price registration system is the best fit: the consortium holds an auction to record prices in an agreement valid for 1 year, extendable by another 1 if the price remains favorable. It then buys as needed, with no obligation to purchase the estimated quantity.c) How should it receive and store the medications?The contract inspector provisionally accepts the delivery after checking the electronic invoice (NF-e) against the order and conducting a blind count. An official or committee then formally accepts it with a detailed record. Storage requires assigned locations, batch and expiration-date tracking, first-expiring-first-out (FEFO) dispatch and cycle counting, with category A items in the ABC classification counted more often.d) A shipment of 3 m³ of saline solution weighs 700 kg. What weight will the road carrier charge for, using 300 kg/m³?Volumetric weight = 3 × 300 = 900 kg, greater than the actual weight of 700 kg. Freight will be charged on 900 kg. If the same shipment were packed into more compact boxes occupying 2 m³, its volumetric weight would be 600 kg, and freight would instead be charged on its actual weight of 700 kg. Packaging also affects transport costs.e) The consortium needs to buy IT equipment for R$ 120.000. Can it make a direct purchase without a competitive procedure?On the basis of value, yes: R$ 120.000 is below the doubled purchasing threshold for public consortia (2 × R$ 65.492,11 = R$ 130.984,22), provided that the total, including what the consortium has already spent this year on goods of the same kind, does not exceed that threshold.Further studyRedo the calculations in this review without looking at the answers: make or buy, center of gravity, warehouse capacity, volumetric weight and total cost by transport mode.Read Law 14.133/2021 on the Planalto website, focusing on the cited articles (17, 28, 33, 55, 74, 75, 82 to 86, 106, 107, 125 and 140), and check the decree updating the thresholds at the start of each year.If you can, visit a storeroom or distribution center and identify its location system, storage structures, equipment and the route goods take from receiving to dispatch.ExercisesEasy1) Making a part costs R$ 90.000 a year in fixed costs plus R$ 12 per unit; buying it costs R$ 18 per unit. What is the break-even point between making and buying?2) What are the procurement methods under Law 14.133/2021? Name two methods under the previous law that no longer exist.3) In a cycle count of 250 items, 12 showed discrepancies. What is the inventory accuracy rate?4) A pallet-racking aisle has 18 bays on each side, 2 positions per level and 5 levels. How many pallet positions does it have?5) A shipment occupying 2,5 m³ weighs 600 kg. What weight will road freight be charged on, using 300 kg/m³?Hard6) Using the data from exercise 1:a) What are the costs of buying and making 20.000 units a year, and how much does the better option save?b) What about 10.000 units?c) Name two factors besides cost that could change the decision.7) In 2026, a municipal government has already spent R$ 40.000 on office supplies and wants to buy another R$ 30.000 of the same supplies.a) Can it make a low-value direct purchase without a competitive procedure?b) What if a public consortium of municipalities made the purchase for the same amounts?c) If a direct purchase is not permitted, which procurement method applies?8) A central warehouse will supply three hospitals: H1 at (0; 0) km, requiring 200 boxes a week; H2 at (60; 0), requiring 100; and H3 at (30; 40), requiring 200. Calculate the center of gravity.9) A company ships 2.400 t a year of a product worth R$ 30.000 per ton, with an annual inventory holding cost of 25%. Road freight costs R$ 600/t, takes 3 days and ships in lots of 24 t; rail freight costs R$ 380/t, takes 9 days and ships in lots of 240 t. Which mode has the lower total cost?10) A public agency has two contracts: one for R$ 800.000 in cleaning supplies and another for R$ 2.000.000 to renovate a building.a) By how much can the agency increase each contract while requiring the contractor to accept the change?b) If the first is a continuous supply contract, how long can its initial term be, and how long can it be extended?Answer key1) Break-even point = 90.000 ÷ (18 − 12) = 90.000 ÷ 6 = 15.000 units a year. Above that, making the part is cheaper.2) Electronic reverse auction, competitive bidding, design competition, auction and competitive dialogue (art. 28). The former price-quotation and invitation procedures no longer exist.3) (250 − 12) ÷ 250 = 238 ÷ 250 = 95,2%.4) 18 × 2 × 2 × 5 = 360 positions.5) Volumetric weight = 2,5 × 300 = 750 kg, greater than the actual weight of 600 kg. Freight is charged on 750 kg.6) a) Buy: 18 × 20.000 = R$ 360.000. Make: 90.000 + 12 × 20.000 = 90.000 + 240.000 = R$ 330.000. Making saves R$ 30.000 a year.b) Buy: 18 × 10.000 = R$ 180.000. Make: 90.000 + 12 × 10.000 = R$ 210.000. Buying saves R$ 30.000 (10.000 is below the break-even point of 15.000).c) For example: quality, control of the technology, spare production capacity, the risk of relying on a single supplier and trade secrets.7) a) No. The threshold applies to the total spent during the fiscal year on goods of the same kind: 40.000 + 30.000 = R$ 70.000, above the 2026 purchasing threshold of R$ 65.492,11 (Decree 12.807/2025). Splitting the purchase would be an improper division of the contract.b) Yes, on the basis of value: the threshold is doubled for public consortia (art. 75, § 2º), so 2 × 65.492,11 = R$ 130.984,22, and R$ 70.000 is below it.c) An electronic reverse auction, because office supplies are standard goods.8) Σ boxes = 200 + 100 + 200 = 500.X = (200 × 0 + 100 × 60 + 200 × 30) ÷ 500 = (0 + 6.000 + 6.000) ÷ 500 = 12.000 ÷ 500 = 24 km.Y = (200 × 0 + 100 × 0 + 200 × 40) ÷ 500 = 8.000 ÷ 500 = 16 km.Center of gravity: (24; 16).9) Road: freight 2.400 × 600 = R$ 1.440.000; inventory in transit 2.400 × 30.000 × 0,25 × 3 ÷ 365 = R$ 147.945; inventory at the destination (24 ÷ 2) × 30.000 × 0,25 = R$ 90.000; total R$ 1.677.945.Rail: freight 2.400 × 380 = R$ 912.000; inventory in transit 2.400 × 30.000 × 0,25 × 9 ÷ 365 = R$ 443.836; inventory at the destination (240 ÷ 2) × 30.000 × 0,25 = R$ 900.000; total R$ 2.255.836.Road is cheaper by about R$ 577.891 a year: for high-value goods, inventory in transit and rail's large shipment size more than wipe out the R$ 528.000 in freight savings.10) a) Supplies: up to 25% of the updated initial contract value, 0,25 × 800.000 = R$ 200.000. Building renovation: increases of up to 50%, 0,50 × 2.000.000 = R$ 1.000.000 (art. 125 of Law 14.133/2021).b) Up to 5 years initially, extendable to a total of 10 years (arts. 106 and 107).
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