Gestión de inventarios y su incidencia en los costos operativos de la empresa Famesa Electrodomesticos, Ciudad Ambato, período 2022

This study aims to evaluate the impact of inventory management on operating costs by investigating the entire process—from product acquisition to distribution—and analyzing how these processes generate costs that should be carefully documented to determine accurate financial values. The theoretical framework provides essential insights and supports the study, while the methodology employed is deductive and quantitative, designed to assess the data provided by the warehouse. The research is non-experimental, focusing on describing the existing phenomenon without direct manipulation, relying on observation to identify the issues. The results revealed significant deficiencies in inventory control, including the absence of formal documentation for planning and a reliance on informal, handwritten records. Additionally, operating costs are reported as aggregated totals without any breakdown, making it impossible to identify the highest or most avoidable costs that could potentially be optimized. Notably, the "white line" (a specific product category) consistently incurs the highest costs, particularly within the maintenance process. This is attributed to the high sales volume of these products, as reflected in the inventory turnover rates and management indices.

• 主要作者: Amaguaña Espin, Brayan Alexander (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2025
• 主題: Costos Operativos; Gestión de Inventarios; Balance de resultados; Proceso de mantenimiento
• 在線閱讀: http://dspace.unach.edu.ec/handle/51000/14838