Diseño de un sistema de control de inventarios ABC, en la Empresa “Bioagro Universal S.C.C.”, cantón Joya de los Sachas, provincia de Orellana

Abstract

The present research topic called the design of an ABC Inventory Control System, in the company BIOAGRO UNIVERSAL SCC, has to establish the procedures for the management and control of the inventories, in this way to reach optimum levels of efficiency in the development of the internal control processes. For the investigation, surveys aimed at administrative and sales personnel were used; A situational analysis was also carried out through the identification of strengths, opportunities, weaknesses and threats, where the different processes and policies for the control and management of inventories were identified and modified. As results were found the absence of inventory control, no staff established for warehouse management, physical findings are not made periodically and have accounting differences between products of agricultural origin, the absence of a manual of functions, procedures and policies, and inadequate procurement processes and periods. An ABC Inventory Control System is proposed, which establishes the mechanisms for adequate inventory management, in order to transmit real, continuous and fluid information between the different areas of the organization. Management is recommended to implement the proposed ABC classification model, which bases its development on the identification of the most valuable products and demand in the company, in order to strengthen processes and timely decision making at the direct level.