Retrospectiva financiera para el mejoramiento de los inventarios para las empresas de la Fundación Familia Salesiana, de la parroquia Salinas, cantón Guaranda provincia Bolívar, periodo 2014-2015

Abstract

The objective of this research project was a financial retrospective to improve and optimize inventories for the Fundacion Familia salesiana (Salesian Family Foundation), located in Salinas parish, Guaranda Canton, Bolivar province, for the period 2014-2015. The research methods applied were observation and analysis, which ensured the necessary information was collected to understand the statc of inventories for the organization. After the analysis of organizational survcys and employee interviews, a review was carried out of the financial statements and inventories that was made up of supplies, finished products, raw material and production costs. As a result of the data collection, it was found that the inventories were being mismanaged from the warehouse and so it was deemed necessary to specify a suitable inventory method for the company. The proposed method was the ABC classification for inventories which ranks products in order of price or quantity of products sold. As a result the following information for each product was obtained; classification A: 16 products, 31% of products, with earnings of $41508 and a revenue share of 79%; Classification B: 13 products, 25% of products, with earnings of $8401 and a revenue share of 16%; Classification C: 22 products, 43% of stock, with an income of $2376 and a revenue share of 5%. These results demonstrate that type A products make more profit and have more control whereas type B products are less controlled and with type C, the scarcity of products could be blocking profit. As a result of these findings, we applied strategies for the appropriate management of the inventories at Fundacion Familia Salesiana.