Modelo de control de inventarios ABC para Autorepuestos VFK de la ciudad de Ambato, provincia de Tungurahua

Abstract

The present model of control of inventories ABC for Autorepuestos VFK of the city of Ambato, province of Tungurahua, aims to improve the management of the inventory of goods that are marketed in the company. With a population and sample of 7 people that make up the administrative staff of Autorepuestos VFK and using the techniques of observation and interview, it was determined that there is a poor control and handling of the inventories, which provoke an over-supply of merchandise, at more than costs for maintenance; and, in some cases, the scarcity of certain products, it causes loss of customers due to the lack of sufficient merchandise. Considering that the inventory of goods represents 60% of the whole assets of the company, with an amount of $280,000.24 and developed the proposal, it is recommended to VFK Autorepuestos to apply the inventory classification model ABC, which takes into consideration the value of each item invested and determines the optimal quality of order, the average time between orders and the reorder point, in order to take the efficiently handling and control inventories, minimizing costs and maximizing economic benefits for the company.