Diseño de un modelo de control de inventarios para la Empresa Ferretería “Andina” en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The objective of this research work is to design an Inventory Control Model for the “Andina “ Hardware Company in the city of Riobamba, Chimborazo province, in order to optimize resources and control inventories, avoiding the loss of products. For the present investigation, surveys were developed directed to the personnel of the accouting area and to the sellers, also an interview was made to the owner of the company; which allowed find the following results: the hardware store has an inadequate control of inventories, does not have duplicate or erroneous merchandise codes, there is a difference between physical existence in warehouse or store and existence in the accounting system, does not have a direct responsible for the control of the merchandise and the procedures carried out by the personnel of the company does not count with signatures of responsibility. The proposal contains a record of the operations through the Multiple Account System, the control of the inputs and outputs of merchandise by means of the Average Weighted Method through an electronic transcript controlled by the accountant. The most stringent inventory management through the prioritization of materials, based on the ABC inventory control method. It is recommended that the Company implement the proposed model and in this way strengthen the control of inventory for the optimization of resources.