Diseño de un sistema de control de inventarios para la ferretería Santa Anita, en el cantón Guano, provincia de Chimborazo

Abstract

The main purpose of this research was to design an inventory control system in the Santa Anita Hardware Store of Guano canton, belonging to Chimborazo province, in order to reach a proper internal control of stocks, avoid economic losses, and improve the decision-making process. During the development of this process, an interview to the manager of the company was conducted, as well as surveys to the administrative and operational personnel working at the hardware store in order to collect reliable information to support this research proposal. After collecting this information, it was possible to identify a series of deficiencies: the hardware store lacks a control system of inventories, and the absence of an accounting system for both, financial and operative activities of the entity. It was evidenced that the staff working at the hardware store are unaware of the different goods in stock, which has caused they get rusty, and consequently, missing goods which in turn causes economic losses. It was concluded that the inventory control system will enable the company to reduce the deficiencies of the stock area, avoid over-supply of merchandise, and it will improve decision making. It is recommended an immediate implementation of the internal control system to ensure and safeguard inventories in order to control entries and release of the product to reduce storage costs, improve the efficiency and effectiveness of operations and increase the economic benefits of the entity.