Diseño de un sistema de control de inventarios mediante el método ABC para comercial Masabanda, de la ciudad de Ambato, provincia de Tungurahua

Abstract

The present study was carried out with the objective of designing an Inventory Control System using the ABC method for Comercial Masabanda, located in Ambato city, province of Tungurahua, which allows optimal distribution and management of goods, contributing to proper decision-making. For the development, several research techniques and instruments were used, such as the observation of different activities and processes, an interview with the manager and surveys of employees and workers of the company. These techniques allowed to collect useful preliminary information for the design of the inventory control system and obtain data needed for the application of the ABC method, starting from a segmentation of the total inventory in categories of different products, the inventory was ordered sequentially in descending order according to the value of use and the articles were divided into class A, class B and class C, obtaining as a result that of the 256 total products of the analyzed inventory, 15% classified as type A products, generate around 94% of value for the business, 35% corresponding to type B items, generate 5% of value and 50% % of type C items, generate only 1% of value for the company. Additionally, the economic order quantity and the reorganization point of each product were determined. Therefore, the level of importance of focusing control on those inventory products that generate greater utility for the company was determined and the application of the ABC method is recommended to the company, as it allows to improve inventory management through the correct allocation of resources for stock control and order optimization, thus contributing to its growth and development.