Optimización de procesos de control de inventarios en Bodegas de Industrial Juvenalis S.A.
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Fecha
2016
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Universidad Estatal de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación se desarrolló en la empresa Industrial Juvenalis S.A., donde se evidenció
problemas en el control de inventario debido a que cuentan con un manual desactualizado y
obsoleto donde los procedimientos no definen sistemáticamente las funciones a ejecutar en el
control de inventario, para mantener un correcto resguardo y registro de las existencias en el
área de bodega, para ello se procedió a realizar un estudio empírico y teórico basado en la
recolección de información bibliográfica y de campo por medio de instrumentos como fueron
los cuestionarios y las entrevistas, en esta etapa intervinieron las áreas de la empresa que
están ligadas en la cadena de entrada y salida de suministros, con los resultados obtenidos se
procedió a someter a un análisis en base a aspectos metodológicos y de control interno para
emitir un informe técnico que detalle los datos relevantes mediante una opinión general de las
autoras frente a la problemática que aborda la empresa, con el fin de establecer los
parámetros para el diseño de un manual de políticas y procedimientos de control de
inventario para la toma de inventario, la requisición de suministros, el registro de la entrada y
salida, entre otros procedimientos enfocados en optimizar esta gestión para reducir los riesgos
de pérdidas económicas. En conclusión, los resultados de la investigación permitieron
establecer que existen problemas en cuanto al manejo de las existencias en bodega, debido a
la falta de capacitación del personal, y a que los procedimientos no están correctamente
sistematizados para agilizar el control de inventario en las diferentes etapas logísticas y
comerciales, por lo que se recomienda tomar en cuenta la implementación de un manual que
establezca actividades y funciones ligados en el resguardo y manejo de la mercadería y
materiales para que así la empresa no se vea afectada a futuro por la acumulación de
materiales obsoletos que signifiquen pérdidas económicas.
The investigation was carried out in the company Industrial Juvenalis SA, where there were evidences problems in the control of inventory because they have an outdated and obsolete manual where the procedures do not systematically define the functions to execute in the control of inventory, to maintain a correct Storage and storage of stocks in the warehouse area. An empirical and theoretical study was carried out based on the collection of bibliographical and field information through instruments such as questionnaires and interviews. Areas of the company that are linked in the chain of entry and exit of supplies, with the results obtained were subjected to an analysis based on methodological aspects and internal control to issue a technical report that details the relevant data through an opinion General of the authors against the problems that the company addresses, in order to establish the parameters for the design of a manual of policies and procedures of inventory control for the taking of inventory, requisition of supplies, registration of the entry And exit, among other procedures focused on optimizing this management to reduce the risks of economic losses. In conclusion, the results of the investigation allowed to establish that there are problems regarding the management of stock in warehouse, due to the lack of training of the personnel, since the procedures are not correctly systematized to expedite the control of inventory in the different stages Logistic and commercial, so it is recommended to take into account the implementation of a manual that establishes activities and related functions in the safeguarding and handling of merchandise and materials so that the company is not affected in the future by the accumulation of obsolete materials Which means economic losses.
The investigation was carried out in the company Industrial Juvenalis SA, where there were evidences problems in the control of inventory because they have an outdated and obsolete manual where the procedures do not systematically define the functions to execute in the control of inventory, to maintain a correct Storage and storage of stocks in the warehouse area. An empirical and theoretical study was carried out based on the collection of bibliographical and field information through instruments such as questionnaires and interviews. Areas of the company that are linked in the chain of entry and exit of supplies, with the results obtained were subjected to an analysis based on methodological aspects and internal control to issue a technical report that details the relevant data through an opinion General of the authors against the problems that the company addresses, in order to establish the parameters for the design of a manual of policies and procedures of inventory control for the taking of inventory, requisition of supplies, registration of the entry And exit, among other procedures focused on optimizing this management to reduce the risks of economic losses. In conclusion, the results of the investigation allowed to establish that there are problems regarding the management of stock in warehouse, due to the lack of training of the personnel, since the procedures are not correctly systematized to expedite the control of inventory in the different stages Logistic and commercial, so it is recommended to take into account the implementation of a manual that establishes activities and related functions in the safeguarding and handling of merchandise and materials so that the company is not affected in the future by the accumulation of obsolete materials Which means economic losses.
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Palabras clave
CONTROL DE INVENTARIO, OPTMIZACIÓN, AUTORÍA