Citas bibligráficas
Tineo, Y., Huayama, V. (2023). Control de inventario y su incidencia en la rentabilidad de la Constructora y Servicios Generales Bajo Mayo S.A.C., año 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5498
Tineo, Y., Huayama, V. Control de inventario y su incidencia en la rentabilidad de la Constructora y Servicios Generales Bajo Mayo S.A.C., año 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5498
@misc{renati/1055025,
title = "Control de inventario y su incidencia en la rentabilidad de la Constructora y Servicios Generales Bajo Mayo S.A.C., año 2020",
author = "Huayama Bustamante, Viviana Lizbeth",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The world economy is constantly changing and facing challenges that affect various sectors and companies, forcing them to increasingly optimize their internal systems and processes in order to obtain greater benefits and ensure their survival in the market. One of the main problems is the low profitability of several businesses, in many cases due to the lack of efficient inventory control that facilitates the proper management of resources, materials and products. Therefore, it is essential to evaluate how inventory control affects economic performance, in order to strengthen this process and improve the use of business resources. Based on the above, the purpose of the research was to establish the impact of inventory control on the profitability of the company “Constructora y Servicios Generales Bajo Mayo SAC”, year 2020. The research was framed in an applied typology, descriptive and non-experimental design. The sample design of the study consisted of 6 workers in the warehouse area. Various study techniques were used, including interview, observation and documentary analysis. The instruments used in the study were the interview guide, the checklist and the documentary analysis guide. The results for receiving and verification were found to be at a medium level with a value of 56.3%; for recording and control, the level was perceived as medium with a value of 56.7%; for custody, the level was low with a value of 33.3%; finally, distribution reached a low level with a value of 38.9%; the inventory control variable had a value of 49.2%, considered as a low level. Regarding the results for the 2020 period, the net profitability showed a financial performance with a value of 0.06; for the return on assets it crystallized a value equal to 0.07 indicating an adequate management of its assets; the asset turnover was 1.10, which indicates a poor utilization of invested money over its assets; while the return on equity achieved a behavior of 24%. It was concluded that inventory control has a significant impact on the profitability of the company “Constructora y Servicios Generales Bajo Mayo SAC” in 2020, as reported by the value of R equal to 0.827, a coefficient of determination 68.4% and a significance equal to 0.000.
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