Diseño de un sistema de control de inventarios mediante el método ABC para la ferretería Silva Hnos., cantón Baños de Agua Santa, provincia de Tungurahua

Abstract

The purpose of this study was to design an inventory control system using the ABC model for a hardaware store called Silva Hermanos, located in Baños de Agua Santa city in order to organize, supervise and improve the management of merchandise orders, avoiding overcharges in stock and shortages of products, thus making the operational processes of the company effective. To carry out this research, a qualitative-quantitative approach was implemented as it collected, analyzed the information about the administration of warehouses, and a quantitative approach to interpret the statistics of the applied surveys. Regarding the methods, the inductive method was applied since specific accounting information provided was analyzed by the company and the deductive one as it started from general to individual aspects such as inventory management, importance of the ABC model, economic order quantity. As a primary information collection instrument, a survey was applied to the hardware store staff, which determined an inadequate inventory management, generating high maintenance costs, directly affecting commercial profits and to counteract this situation, the ABC model was implemented. It allows products to be classified according to their investment, considering security measures and strict control for those star products that cover 80% of the total investment and present high turnover. Finally, it is concluded that the ABC model allows to correctly classify the products, evidencing those that need greater promotion, rotation and security control to avoid losses, damages, thefts that generate economic losses. Therefore, the management area is recommended to implement this system to deal with shortages or overloads and thus safeguard assets, increase sales levels, reduce costs and improve the administrative and financial management.