Diseño de un sistema de control de inventarios ABC para la Ferretería Comercial Solórzano del cantón Riobamba, provincia de Chimborazo

Abstract

The purpose of this study pretends to design an inventory control system for the Solórzano Commercial Hardware Store located in Riobamba city, province of Chimborazo in order to organize, supervise and control the products of the company to avoid an economic loss. For the development of the research, a non-experimental methodology was applied as the study variables were not manipulated. In addition, an interview was applied to the manager and a survey to the administrative staff of the company to identify a variety of deficiencies such as: lack of an inventory control system, the lack of an accounting system and also that the employees do not periodically check out the products in the inventory. Moreover, some differences between the inventory registered in the accounting system and the real existence of products were found, which caused a salary discount for all the employees. On the other hand, the products have not been coded and the warehouse lacks of signaling and labeling, which causes a waste of time at the moment to dispatch the products. It was concluded that the weaknesses found in this study have harmed the business operations of the company, but the ABC analysis allowed to determine the products with the highest turnover, which represent 20% of the overall inventory due to they represent a major investment and need to be constantly monitored to avoid deterioration. The manager of the Solórzano Commercial Hardware Store is recommended to implement the inventory control system to deal with deficiencies, protect the products, increase the sales margin and guarantee the fulfillment of the objectives stated.