Diseño de un sistema de control de inventarios basado en el método ABC para comercial Hidalgo Castelo, del cantón Riobamba, provincia de Chimborazo

Abstract

The design of an inventory control system based on the ABC method for Comercial Hidalgo Castelo, located in Riobamba city, province of Chimborazo, was carried out in order to categorize and differentiate the inventories for optimal management and control, ensuring the permanence of the inventory. company in the market and channeling good decision-making. The research was developed through the deductive, analytical and synthetic method, starting from general knowledge and then studying each process in a particular way, and culminating with a synthesis in a unique system where each process is compiled for the adequate control of inventories within the company, all of this in order to mitigate the problems identified through the applied surveys and observation. As results, it was obtained that the company lacks of an adequate control of inventories, an obsolete record system and presented a deficiency in the processes, which changed when applying the ABC control system where the classification of the merchandise was determined by its representation in sales allowing the company to determine the inventory that needs greater control to boost its sales, and that inventory that is becoming a loss due to its lack of rotation. It is concluded that the company shows huge weaknesses in the area of inventories and there is a lack of total investment in merchandise, which gives rise to instability and uncertainty when establishing negotiations and making decisions. It is recommended that the company implements the inventory control system based on the proposed ABC method, and thus mitigate existing problems within the company and be able to continuously improve inventory management and control and work with relevant information for business growth.