Sistema de control de inventarios abc para la ferretería Palacios del cantón Quito, provincia de pichincha, periodo 2021

Abstract

The present study entitled ABC Inventory Control System for the Palacios Hardware Store located in Quito city, Pichincha province, period 2021, was developed with the objective of improving the efficiency and effectiveness in the inventory management and control processes, such as: purchases, sales, income and output of merchandise, avoiding damages, losses, additional costs to maintain and order, to increase the profitability of the company. The methodology used the deductive, inductive and analytical methods; a general analysis of the current situation of the company was carried out to determine its strengths, opportunities, weaknesses and threats; the inductive method facilitated the analysis of purchases and sales in 2021 which allowed knowing the products with the highest demand and rotation; and finally the analytical method, identified the activities carried out by each employee. In addition, the direct observation technique was used to provide information related to inventory management processes, and finally a survey was applied to the hardware store personnel, It was noted that the company has an accounting system, but in some cases the employees do not immediately record new acquisitions and sales, there are no established inventory management and control policies, new merchandise items are not created with products that are not reflected in the Kardex and no physical verifications are made due to the large number of products. Due to the aforementioned, the ABC model was developed, which established product categories based on the level of the total cost for the company and the method of the economic order quantity to know the time and amount of orders to make per year. The application of this model is recommended to improve the management and control of the existing inventory