This article aims to analyze the inventory management, purchasing strategies and inventory control in a small company that is starting its activities in the market and operates as a distributor of plastic products and packaging. From the literature it was identified the principle of ABC classification and applied in the context of company stocks. The ABC classification identified the most critical items of inventory, which have a higher cost and a higher demand applications. With this, we can realize the importance of the application of a tool for inventory management in a small business and can delineate new internal controls for operational improvement.