Diseño de un sistema de control de inventarios ABC para la empresa ferretería Castillo, de la parroquia Pacayacu, cantón Lago Agrio, provincia de Sucumbíos

Abstract

The objective of the present study was to design an ABC inventory control system for a hardware store company called Ferretería Castillo, located in Pacayacu Parish, Lago Agrio Canton, province of Sucumbíos through the application of a qualitative and a quantitative approach which allowed to collect consistent, relevant and sufficient information of quantifiable and non-quantifiable characteristics of the object of study. The descriptive research level helped with the description, analysis and interpretation of results. The documentary type of study consisted in addressing information on the ABC method and its classification, content in digital books, and specialized and updated websites. The inductive and deductive methods were applied which gathered information from the particular to the general idea and vice versa while the analytic and synthetic methods analyzed procedures of the ABC classification. Subsequently, some research techniques and instruments were applied such as: the observation, an interview and a survey with the aim to formulate questions related to the problem. Therefore, it was determined that 78.49% of investments come from 15% of the total items registered in the company. During the stock replenishment process an efficient management of quantities to be requested was obtained according to the product and delivery time. It was concluded that Ferretería Castillo lacks an appropriate and specific system for the management and control of inventories with the classification of inventory by categories A, B and C, the optimal quantities to order, units to order according to the reorder point, among others. Based on the initial objective, the application of the ABC Inventory Control System was recommended for the total value classification, which allows 100% control and review of the most profitable items, preparation of optimal orders according to the need, scheduled times, appropriate decision-making processes to manage inventories to obtain high profitability.