Bibliographic citations
Solsol, E., (2017). Análisis de la gestión de inventarios de la empresa Creazioni S. A. de la ciudad de Iquitos, periodo 2011 - 2015 [Tesis, Universidad de la Amazonía Peruana]. http://repositorio.unapiquitos.edu.pe/handle/20.500.12737/5446
Solsol, E., Análisis de la gestión de inventarios de la empresa Creazioni S. A. de la ciudad de Iquitos, periodo 2011 - 2015 [Tesis]. : Universidad de la Amazonía Peruana; 2017. http://repositorio.unapiquitos.edu.pe/handle/20.500.12737/5446
@mastersthesis{renati/1754159,
title = "Análisis de la gestión de inventarios de la empresa Creazioni S. A. de la ciudad de Iquitos, periodo 2011 - 2015",
author = "Solsol Hidalgo, Edgar Alberto",
publisher = "Universidad de la Amazonía Peruana",
year = "2017"
}
The company Creazioni S.A. of the city of Iquitos belongs to the hardware category and maintains a stock of approximately 8,000 different items. The main demand comes from the industrial sector with companies linked to the oil industry, construction, transport, logging, among others. The management of inventories was always a latent concern for the owners, which is the backbone in the management of the company. The objective of this master thesis was to analyze the management of inventories of the company Creazioni S.A. of the city of Iquitos, in the period 2011 - 2015. For this purpose, the present research was carried out of Descriptive and Non - Experimental design, analyzing the behavior of merchandise purchases, sales, initial inventory, inventory end, inventory turnover and cost of sales. After analysis and discussion of the results, it was possible to verify that the value of merchandise sales was higher than the value of the purchases, due to the fact that the sales value contains the profit margin, and also due to the use of inventory balances. On the other hand, the turnover of inventories remained between 54% and 75% which, while true is high, but ideally it is equal to or greater than 100%. In this way, it would be giving more movement to the inventories. When analyzing the cost of sales that, by definition is the result of the sum of the initial inventory plus the merchandise purchases less the final inventory, it can be verified that it had a variable behavior during the whole series of analyzed time, increasing in a period, but contracting in the next; when the ideal would have been that the trend would be decreasing year by year. On the other hand, it was verified in the last 10 years the company made purchases of merchandise to replace stocks without a technical criterion, which led to an unnecessary growth of inventories with the consequent financial cost of maintaining merchandise immobilized for long periods. This situation was reversed from 2011. Also, it was verified that it is very necessary to implement a modern system of inventory management, to maintain adequate levels of merchandise. On the other hand, the permanent monitoring of the trend of the market and of the sectors that demand the products offered by Creazioni S.A.
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