Análisis de gestión de inventarios y su incidencia en la rentabilidad de la empresa “La Casa del Repuesto y la Herramienta” en la ciudad de Cuenca

Abstract

The lack of control over stocks generates loss of merchandise, customers and income; Since there are constant losses of products over time, they come to represent a significant item within the balance sheets, and by not having effective monitoring, it will not be possible to satisfy customers in a timely manner and therefore, there will be a decrease in income, leading them to bankruptcy; therefore, it is very important to have an effective control of inventories to reduce risks, be more efficient and profitable. The present work analyzes the way in which the stocks of the company "La Casa del Repuesto y la Herramienta" are controlled in the city of Cuenca, with the objective of knowing the deficiencies and problems that their insufficient management can cause, making proposals that help the owner to better control and manage stocks, both in the warehouse and on the racks, in order to avoid shortages or excess of products; thus, improving profitability and decision-making in this area. Additionally, an adequate control system is identified to improve the measurement of inventories. For this study, a quantitative method was applied, where numerical data regarding the composition of the inventory was analyzed through probabilistic sampling. And in a qualitative way, the current situation of the company is analyzed in relation to the subject of study and issues of control deficiencies. That is, observation, data analysis and interview methods were used.