Diseño de un sistema de control de inventarios basado en el método ABC, aplicado al comercial Jahdai, cantón Baños de Agua Santa, provincia de Tungurahua, durante el ejercicio fiscal 2017.

Abstract

The Commercial JAHDAI at the moment does not have an inventory control system, which can cause considerable losses affecting both the liquidity of the company and its positioning, therefore, the present research work was to design a control system of inventories based on the ABC method, Applied to Comercial JAHDAI, Baños de Agua Santa canton, Tungurahua province, during Fiscal Year 2017, whose objective was to determine the optimal number of items to be maintained, trying to minimize the costs generated by the orders and maintenance and low economic performance for the company. In the execution, methods and techniques of investigation, observation, inspection, confirmation, verification and instruments such as: interviews and surveys were applied. The warehouse handles its inventory empirically, they do not have an adequate order, and their rotation is not verified, it also reflects inefficient procedures causing incorrect decision-making, and the physical inventory taking is carried out without having an adequate inventory system, control, and administration, the results obtained from the accounting records, do not coincide with the physical verification, the following recommendations are proposed: establish a permanent system of storage and exhibition of the articles considering the nature of each one of them, apply the documents designed that allow for greater control and administration of inventory income and expenses, execute a weekly, semi-annual and annual physical inventory according to the classification of the ABC method by unit cost, execute the proposed design to ensure inventory control and administration, to achieve better results.