Diseño de un sistema de control de inventarios mediante el método ABC, para la empresa Dipromas, del cantón Ambato, provincia de Tungurahua

Abstract

BSTRACT The present study was aimed to design an inventory control system for a company called Dipromas, domiciled in Ambato city, province of Tungurahua through efficient management processes with the ABC method in order to control and identify the products commercialized by the company. The research applied a mixed approach with a qualitative and quantitative nature, it had a descriptive and explanatory exploratory level, with a non- experimental and cross-sectional design, with a documentary and field type, applying techniques such as interviews and surveys to collect data from primary sources of information. This proposal was carried out through the application of the ABC method which will contribute to a better management and control over inventories through the correct use of established policies and procedures, adjusting to the statutes and regulations that the company manages, with techniques that facilitate the determination of the exact amounts of stock available for sales along with maximum and minimum amounts of stocks. As a result after the application of data collection instruments, it was identified that the company shows several shortcomings related to the inventories such as: expired, damaged products, out of date records inventory, products with incorrect codes, among others. For this reason, it is recommended to apply the ABC model along with the economic order quantity as these will facilitate the execution of merchandise orders with the purpose of reducing maintenance costs, as well as the risks of deterioration.