Diseño de un sistema de control de inventarios ABC, a la Sociedad Casa Brito, cantón Riobamba, provincia de Chimborazo

Abstract

The current investigation on which topic is a design of an inventory control system for the Casa Brito Company, using the ABC method; in Riobamba canton, Chimborazo province, aims to efficiently optimize the processes and increase their profits. For the research, direct observation used in the wine cellar and warehouse; a situational analysis of the company carried out through the strengths, weaknesses, opportunities, and threats; a survey directed to the sales staff, accountant, winemaker, accounting assistant, and an interview directed to the administrator and associates of the company. It determined that there are many deficiencies in the control and management of the inventory, causing losses and/or decrease in the results, shortages in the product, and little customer satisfaction. For the company, the inventory is considered as the heart of the business, most of its capital is in this area, it represents 95.29% of total assets, which means $1'020.527.30 (USD). An Inventory Control System based on the ABC method is proposed, which contains the Economic Order Quantity (EOQ), Reorder Point, inventory purchase, sale, storage policies, and the Inventory Rotation, let them know the real balance of their stocks avoiding the loss of product output and a decrease in money inflows. It is recommended to apply the proposed model based on demand and temporality to increase its usefulness and good decision making.