Diseño de un sistema de inventarios para mejorar la gestión financiera de la Empresa ALUMCOL, de la ciudad de Santo Domingo, provincia de Santo Domingo de los Tsáchilas, periodo 2016

Abstract

The purpose of the current research is to design an inventory system to improve the financial management at Alumcol Company located in Santo Domingo city in order to reduce the storage and inventory management costs. For this, inductive and deductive methods were used for the observation of different areas of the company and the analytic-synthetic for the deep study of the problem as well as techniques such as surveys and interviews applied to the personnel in charge of the inventory processes. When establishing the current situation analysis of the company, it was possible to evidence some difficulties in the inventory in and out processes, inadequate labeling of each product, lack of a professional responsible for the management of the warehouse and lack of appropriate formats to record the administrative-accounting registers. For the implementation of the inventory system, it was necessary to carry out a financial analysis of the product buying and selling processes as well the implementation of the ABC system; it was also determined the processes which must be followed when buying, transporting to production, and inventory sale. With this research, it is possible to demonstrate that the implementation of an inventory system is essential to improve a part of the financial management since it avoids unnecessary costs. Thus, it is recommended for the Alumcol manager to carry out a financial analysis twice a year as a minimum and implement the system proposed to solve the problems that have been evidenced improving in an economic and financial way.