Estrategias para mejorar la gestión del área de inventario, y la rentabilidad de la empresa Electroyent S.A
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación se desarrolla con el propósito de mejorar la gestión del área de inventario, y la rentabilidad de la empresa MAYENT SA., que por motivos legales se ha realizado el cambio de su nombre a Electroyent S.A. Desde luego la información recolectada es de suma importancia y verídica, el estudio ha identificado la existencia de ciertas falencias, tales como ausencia de funciones, políticas y procedimientos, registro de inventario de forma incorrecta, mala planificación en las compras y poca rotación de inventario lo cual hace que sus costos operativos suban de cierta manera y obtengan una baja rentabilidad por no llevar un control adecuado de los inventarios, siendo el objetivo de estudio elaborar manuales de funciones, políticas y procedimientos que permitan tener un control bien definido, garantizando un eficiente uso, reduciendo costos, mediante una investigación de campo, descriptiva y cualitativa en la cual se analizó e interpretó la situación actual de la empresa, así como aspectos más relevantes utilizando diversas técnicas de recolección de datos, los resultados del proceso de investigación reflejaron que existe la necesidad de establecer estrategias para mejorar el área de inventario, y la rentabilidad, debido a la presencia de duplicidad de funciones, falta de control interno y productos deteriorados, a través de la propuesta se obtendrán beneficios en cuestión de tiempo y dinero. Se ha llegado a la conclusión que los manuales de funciones, políticas y procedimientos permitirán obtener desarrollo eficaz de las actividades y operaciones con una adecuada segregación de funciones.
This research work is carried out with the purpose of improving the management of the inventory area, and the profitability of the company MAYENT SA., Which for legal reasons has made the change of its name to Electroyent S.A. Of course, the information collected is very important and true, the study has identified the existence of certain shortcomings, such as absence of functions, policies and procedures, incorrectly registered inventory, poor planning of purchases and poor inventory turnover. which makes its operating costs rise in a certain way and obtain a low profitability for not having adequate control of inventories, being the objective of the study to develop manuals of functions, policies and procedures that allow a well-defined control, ensuring efficient use , reducing costs, through a descriptive and qualitative field research in which the current situation of the company was analyzed and interpreted, as well as more relevant aspects using various data collection techniques, the results of the research process reflected that there is need to establish strategies to improve the inventory area, and profitability, due to the presence of duplication of functions, lack of internal control and deteriorated products, through the proposal benefits will be obtained in a matter of time and money. It has been concluded that the manuals of functions, policies and procedures will allow for effective development of activities and operations with adequate segregation of duties.
This research work is carried out with the purpose of improving the management of the inventory area, and the profitability of the company MAYENT SA., Which for legal reasons has made the change of its name to Electroyent S.A. Of course, the information collected is very important and true, the study has identified the existence of certain shortcomings, such as absence of functions, policies and procedures, incorrectly registered inventory, poor planning of purchases and poor inventory turnover. which makes its operating costs rise in a certain way and obtain a low profitability for not having adequate control of inventories, being the objective of the study to develop manuals of functions, policies and procedures that allow a well-defined control, ensuring efficient use , reducing costs, through a descriptive and qualitative field research in which the current situation of the company was analyzed and interpreted, as well as more relevant aspects using various data collection techniques, the results of the research process reflected that there is need to establish strategies to improve the inventory area, and profitability, due to the presence of duplication of functions, lack of internal control and deteriorated products, through the proposal benefits will be obtained in a matter of time and money. It has been concluded that the manuals of functions, policies and procedures will allow for effective development of activities and operations with adequate segregation of duties.
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GESTIÓN, POLÍTICAS, PROCEDIMIENTOS, ROTACIÓN