Diseño de un sistema de control de inventarios aplicando el método ABC, para la empresa “Tecnocell”, en la ciudad de Salcedo, provincia de Cotopaxi, año 2023

Abstract

“TECNOCELL” company lacks of an ABC inventory control system, which prevents the efficient management and knowledge of its real value, in addition, it does not assign a specific person to manage this inventory, it lacks of control policies, it does not carries out periodic physical counts and lacks exclusive space to store the merchandise. Therefore, the general purpose of this research was to design an Inventory Control System using the ABC method for the company “TECNOCELL”, located in Salcedo city, province of Cotopaxi, year 2023, to guarantee effective management of the merchandise and optimize its business resources. To carry out this project, a mixed approach was used, a non-experimental design was applied since the variables were not manipulated, a field study was carried out directly in the company, a descriptive level of research was also used and the population of the study was the company's staff. Likewise, inductive and deductive methods were applied during the investigation. Finally, an interview to the owner of the company and surveys applied to the staff. Through this methodology, it was determined that the company "TECNOCELL" lacks of an inventory control system that applies the ABC method, these people do not know the real value of the inventory, no permanent physical counts are carried out and it lacks inventory and process control policies. Therefore, it is concluded that "TECNOCELL" does not maintain efficient management of the merchandise it sells as it lacks of an ABC system. These deficiencies motivated the design of the aforementioned system, which involves the classification of sales into three zones. In addition, control policies were determined and flow charts based on this classification and the EOQ model was applied to ensure effective inventory replenishment