Diseño de un sistema de control de inventarios ABC para la Empresa “Alcides Mosquera e Hijos ALMOGAS Cía. Ltda.”, ciudad de Ambato, provincia de Tungurahua

Abstract

The present Control Model of ABC Inventories for the Alcides Mosquera e Hijos company “Almogas Cia. Ltda.”, of the city of Ambato, Tungurahua Province, aims to control the management of inventories to avoid damages, losses and deterioration thereof. For the research, techniques such as observation and survey that were applied to employees and administrative issues were used, so it could be determined that the company does not have a system to assist in the control of inventories, it was noted that in the textiles warehouse for sportswear, as well as decorative textiles, represents high maintenance costs for non-rotating products, which causes money to be motionless, in other cases there is non-conformity in customers due to shortages of best-selling products, because they do not have a reorder point set. Inventories account for 55% of the company's total assets, amounting to $26,294.40; the proposed proposal, based on the application of the ABC method, for an adequate classification of its textile products from the two warehouses, with the help of the economic order quantity method, a reordering point can be set to help issue orders on time. This for the sole purpose of minimizing storage costs and maximizing profits for the company, so it is recommended to use this tool to have better inventory control management.