Diseño de un sistema de control de inventarios ABC, para Maderkamuebleria Cía. Ltda., del cantón Riobamba, provincia de Chimborazo

Abstract

The present research work is called the design of an ABC inventory control system, for MADERKAMUEBLERÍA Cía. Ltda., Of the Riobamba canton, Chimborazo province, has the purpose of allowing the correct handling of the merchandise and adequate decision-making with efficiency. It was carried out using a mixed approach, developed according to the exploratory and descriptive levels, in addition, the non-experimental and field design was used, using inductive, deductive, and analytical methods, which helped with the analysis of data obtained, collection of the Pertinent and relevant information, tools such as direct observation of the activities and procedures carried out by the staff in the company were also used, an interview directed to the manager and accounting director, also supporting us in the surveys of the members of the institution. From the foregoing, it was determined the lack of an inventory control system, lack of policies and procedures for the purchase and sale of merchandise based on their importance, adequate stock management is not maintained, leading to shortages of certain products and over-supply of others, inflating the cost of storage. All the previous context allowed, to determine that the present investigation work will help to correct the inconsistencies of the activities and procedures in the handling of the merchandise; and, the implementation of an ABC inventory control system, will influence optimal management of merchandise and thus be able to minimize the costs of inventory maintenance, as well as improve timely decision- making.