Diseño de un Modelo de Gestión de Inventarios para la Empresa Foodpaking S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Esta investigación revela la importancia de analizar los riesgos para la empresa en los niveles excesivos de inventario y las consecuencias que trae el mal manejo del mismo. De la misma forma se señalan los beneficios que se obtienen al utilizar un sistema de gestión de inventarios que permita mantener actualizados los registros y calcular con exactitud los pedidos en los tiempos requeridos de reabastecimiento, de esta manera se puede controlar todas las entradas y salidas de la mercancía. El objetivo principal es diseñar un modelo de gestión de inventario que permita optimizar el control interno y la productividad en la empresa Foodpacking S.A. Se ha estudiado la problemática existente mediante un estudio metodológico, con el que se identificaron las falencias en los procedimientos, lo cual pone en alerta a la Gerencia de la empresa, ya que es uno de los principales problemas que se debe dar inmediata solución. En la propuesta se presenta todo lo relacionado al método de análisis ABC para la gestión de inventarios, esta es una herramienta que visualiza en forma simple, cuáles artículos son de mayor a menor valor, optimizando de esta forma la administración de los recursos de inventario y permite tomar las decisiones más eficientes. También se señalan actividades que contribuyan a mejorar el actual manejo mediante un sistema de control interno de inventario eficiente regido por el modelo COSO II. En conclusión la empresa requiere un modelo de gestión que se lleve a la práctica de forma que ningún procedimiento quede excluido.
This research reveals the importance of analyzing the risks to the company in the excessive levels of inventory and the consequences that mismanagement brings. In the same way, the benefits obtained by using an inventory management system that allows maintaining records and accurately calculate orders in the required times of replenishment are indicated, in this way you can control all the inputs and outputs of the merchandise. The main objective is to design an inventory management model that optimizes internal control and productivity in the company Foodpacking S.A. The existing problems have been studied through a methodological study, with which the shortcomings in the procedures were identified, which puts the management of the company on alert, since it is one of the main problems that should be given immediate solution. The proposal presents everything related to the ABC analysis method for inventory management, this is a tool that displays in a simple way, which items are from highest to lowest value, optimizing in this way the management of inventory resources and allows to make the most efficient decisions. Activities that contribute to improving current management through an efficient internal inventory control system governed by the COSO II model are also indicated. In conclusion, the company requires a management model that is put into practice so that no procedure is excluded.
This research reveals the importance of analyzing the risks to the company in the excessive levels of inventory and the consequences that mismanagement brings. In the same way, the benefits obtained by using an inventory management system that allows maintaining records and accurately calculate orders in the required times of replenishment are indicated, in this way you can control all the inputs and outputs of the merchandise. The main objective is to design an inventory management model that optimizes internal control and productivity in the company Foodpacking S.A. The existing problems have been studied through a methodological study, with which the shortcomings in the procedures were identified, which puts the management of the company on alert, since it is one of the main problems that should be given immediate solution. The proposal presents everything related to the ABC analysis method for inventory management, this is a tool that displays in a simple way, which items are from highest to lowest value, optimizing in this way the management of inventory resources and allows to make the most efficient decisions. Activities that contribute to improving current management through an efficient internal inventory control system governed by the COSO II model are also indicated. In conclusion, the company requires a management model that is put into practice so that no procedure is excluded.
Descripción
Palabras clave
INVENTARIO, GESTIÓN, ABASTECIMIENTO