Diseño de un modelo de control de inventarios mediante el método ABC para la empresa Casari, del cantón Ambato, provincia de Tungurahua

Abstract

The present study encouraged the design of an inventory control model using the ABC method for a company called "CASARI", located in Ambato city, province of Tungurahua, as a controlling mechanism for the correct management of products. It was developed through the application of the deductive, inductive, analytical, logical and synthetic methods, assisted by techniques such as interviews and surveys applied to the administrative, accounting and operational staff which established that the company does not codify the products in the warehouse, lacks a proper billing system, does not classify its inventory according to its price and utility, and ignores the minimum physical existence that must be kept in stocklists, causing confusion during a sale. For this reason, the implementation of an inventory control model with the ABC methodology is essential; as it allows the calculation of the Economic Order Quantity (CEP), buying and selling processes which implies the correct and proper management of inventories. This implies a better administrative and accounting performance within the processes, procedures and policies for an efficient control of products.