Evaluación de procedimientos en bodega de la microenpresa Gerdell S.A.
Fecha
2016
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Gerdell S.A., microempresa dedicada a la comercialización de repuestos y venta de maquinaria pesada. Presenta problemas en el control de inventarios de los repuestos, debido a que no se realiza registro de ingresos y egresos diarios de ítems vendidos, por lo que el objetivo principal fue evaluar los procedimientos en bodega de almacenaje y la descripción de las funciones de los responsables del manejo de los inventarios.
El tipo de investigación fue no experimental de campo, para la cual se utilizó como herramienta la encuesta que dio como resultados la confirmación del problema; el personal de bodega desconoce protocolariamente los procedimientos y políticas de la gestión de inventarios y generalmente se manejan acorde con criterios propios, debido básicamente a que no existen manuales escritos actualizados de los procesos involucrados que les sirvan de guía en sus decisiones cotidianas. La entrevista con el Gerente General evidencio las falencias no solo del área de bodega sino de la estructura funcional de la microempresa que les permite ser juez y parte, lo
xii
que impide un verdadero control de la gestión; como técnica de verificación se analizó los procesos involucrados en la bodega lo que arrojo como resultados que éstos no satisfacen las necesidades del negocio. Como conclusión del estudio se propuso la evaluación y descripción de políticas y procedimientos para las etapas del proceso de la gestión de control de inventarios, con lo que se aspira dar inicio a un mejor control. Parte del modelo incluyo la reformulación de misión, visión, objetivo, diseño de procedimientos, elaboración de flujos de procesos que les permita determinar la tarea para cada actividad y la definición de las nuevas estrategias a implementarse en un plazo máximo de 3 años.
Palabras claves: Control de inventarios, procedimientos, políticas, segregación de funciones, rotación inventarios
Gerdell S.A., micro-enterprise dedicated to the marketing and sale of spare parts of heavy machinery. It presents problem in controlling inventories of spare parts, because no record of daily income and expenses of items sold are made, so that the main objective was to evaluate the procedures in warehouse storage and description of the functions of those responsible inventory management. The research was non experimental field, for which the survey results led to confirmation of the problem was used as a tool; the warehouse staff all formally known procedures and policies inventory management and generally are handled according to their own criteria basically because there are no written manuals updated the processes involved to serve as their guide in their daily decisions. The interview with the General Manager not only demonstrated the shortcomings of warehouse area but the functional structure of the small business that allows them to be judge and party, which prevents a real management control; verification and technical processes involved in the cellar what fearlessness as a result they do not meet the business needs analyzed. In conclusion the study evaluation and description of policies and procedures for the process steps for managing inventory control was proposed, which aspires to start better control. Part of the model include the reformulation of mission, vision, purpose, design procedures, development of process flows that enable them to determine the task for each activity and the definition of new strategies to be implemented within a period of 3 years. Keywords: Inventory control, procedures, policies, segregation of duties, inventory rotation.
Gerdell S.A., micro-enterprise dedicated to the marketing and sale of spare parts of heavy machinery. It presents problem in controlling inventories of spare parts, because no record of daily income and expenses of items sold are made, so that the main objective was to evaluate the procedures in warehouse storage and description of the functions of those responsible inventory management. The research was non experimental field, for which the survey results led to confirmation of the problem was used as a tool; the warehouse staff all formally known procedures and policies inventory management and generally are handled according to their own criteria basically because there are no written manuals updated the processes involved to serve as their guide in their daily decisions. The interview with the General Manager not only demonstrated the shortcomings of warehouse area but the functional structure of the small business that allows them to be judge and party, which prevents a real management control; verification and technical processes involved in the cellar what fearlessness as a result they do not meet the business needs analyzed. In conclusion the study evaluation and description of policies and procedures for the process steps for managing inventory control was proposed, which aspires to start better control. Part of the model include the reformulation of mission, vision, purpose, design procedures, development of process flows that enable them to determine the task for each activity and the definition of new strategies to be implemented within a period of 3 years. Keywords: Inventory control, procedures, policies, segregation of duties, inventory rotation.
Descripción
Palabras clave
CONTORL DE INVENTARIO, PROCEDIMIENTOS Y POLITICAS, SEGREGACION FUNCIONES, ROTACION