Modelo ABC para la gestión de inventarios en Electrodomésticos Arcos S.A “Almacenes Arcos”
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2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
El presente trabajo investigativo fue desarrollado en la empresa Electrodomésticos ARCOS
S.A. “Almacenes ARCOS” dedicada a la venta de electrodomésticos, muebles entre otros
artículos para el hogar, con el objetivo de realizar un estudio en relación con la gestión de los
inventarios de la empresa y proponer políticas basado en el modelo ABC, para mejorar el control
de los inventarios y su rotación. Debido a que es su principal fuente ingresos y a la magnitud que
representan los mismos, lo que permite precisar que productos representan para la empresa una
mayor inversión por ende un mayor control por nivel de riesgo que estos pueden presentar al no
tener un manejo adecuado de los mismos.
Para el análisis se recurrió a utilizar diferentes tipos de investigación, técnicas como la observación la
cual permitió conocer de cerca el manejo de los inventarios de la empresa y una entrevista al personal de
la empresa para la obtención de datos relevantes, donde se determinó las causas de las falencias con
relación a los inventarios.
This research work was developed in the company Electrodomésticos ARCOS S.A "warehouses ARCOS" developed for the sale of household appliances, furniture among other household items, with the aim of conducting a study in relation to the management of the company's inventories and propose policies based on the ABC model, to improve inventory control and its rotation. Because it is their main source of income and the magnitude that they represent, which makes it possible to specify that products represent a greater investment for the company, therefore a greater control by level of risk that they can present by not having an adequate management of the same. For the analysis, different types of research were used, techniques such as observation which allowed us to learn about the management of the company's inventories and an interview with the company's personnel to obtain relevant data, where the causes were determined of the shortcomings in relation to inventories.
This research work was developed in the company Electrodomésticos ARCOS S.A "warehouses ARCOS" developed for the sale of household appliances, furniture among other household items, with the aim of conducting a study in relation to the management of the company's inventories and propose policies based on the ABC model, to improve inventory control and its rotation. Because it is their main source of income and the magnitude that they represent, which makes it possible to specify that products represent a greater investment for the company, therefore a greater control by level of risk that they can present by not having an adequate management of the same. For the analysis, different types of research were used, techniques such as observation which allowed us to learn about the management of the company's inventories and an interview with the company's personnel to obtain relevant data, where the causes were determined of the shortcomings in relation to inventories.
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Palabras clave
CONTROL INTERNO, MODELO ABC, GESTIÒN, POLÌTICAS