Diseño de un sistema de control de inventarios basado en el método ABC en la empresa textiles Livantex de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present investigation determines the design of an inventory control system by means of the ABC method for the company Textiles "Livantex", of the Canton Riobamba, Province of Chimborazo, it has as objective to control the correctness of the inventories to avoid losses and deterioration of the same. It was developed through the application of methods such as observation and survey of accounting, operational and administrative personnel, therefore it was possible to determine that in the organization there is no inventory control system for adequate administration of the same, which causes decrease in its sales, deterioration and loss of certain textile products, purchases and sales are not recorded, immediately after the transactions are generated, causing outdated information on the real stock of the company's inventories and a point of reference is not coordinated -order to place new orders for merchandise, which causes a shortage or oversupply of certain products that the entity has. From the above, the implementation of the inventory control system design is proposed through the ABC method, which allows the calculation of the Economic Order Quantity to set a re-order point that will help to issue orders on time. This is done with the sole purpose of reducing storage costs and maximizing profits in the company, for which it is recommended to use this tool and have better inventory control management.