Diseño de un modelo de gestión de inventarios para el centro de construcciones “El Negro Tito” en el cantón Patate, provincia de Tungurahua.

Abstract

The present study aims to design an inventory management model for a construction center called "El Negro Tito" located in Patate canton, province ofTungurahua through the use of techniques and instruments to improve decision-making processes that contribute to the efficient performance of the company. For this, techniques were used to collect information, specifically surveys and interviews that were applied to institutional employees. With the data obtained, an internal and external analysis was carried out. Consequently, an analysis was carried out on the balance sheet and the income statement focused mainly on inventories. In addition, financial and management indicators were carried out to determine the direct and indirect costs during the acquisition of products through the ABC method to the entire set of goods handled by the construction center assigning a percentage value to know the real value of each product. Also, the Boston Consulting Group matrix was used to focus on the main products of the company resulting that the company was not able to correctly allocate the costs of products, causing an oversupply and losses. In conclusion, the results showed the existence of duplicated codes, errors in the system, and products in poor condition. The CEO is recommended to apply a manual of functions and the management model to keep an effective control according to the regulations established by our country.