Control de inventarios y su influencia en la rentabilidad de la empresa comercial “Pañalera mi Bebé

Abstract

The present study proposed an internal inventory control design and determined its influence on the profitability of the commercial company "Pañalera mi Bebé" located in La Concordia. Its objective was to expose the effect caused by the absence of internal inventory controls and proposed to generate a plan that improves its profitability. For the development of the investigation, the information was collected from the company, through surveys applied to internal and external clients. Also, it was determined that the company lacks of internal control policies and the return of the investment was low. Excessive purchases of products without verifying their stock levels, cause the replacement to be made without following an inventory control policy; therefore, the risk of products becoming expired, lost or obsolete is high. Finally, as a way to counteract the shortcomings found in this company, the general objective and the specific objectives were raised, which were fully met. The solution for the processes carried out in the company in order to reduce excessive levels of inventory, costs and storage, is to implement control policies, valuation methods, projections, control methods, cost-benefit ratio, distribution of items in warehouse by groups according to their physical characteristics, merchandise reception and delivery process, improve customer satisfaction and profitability analysis