Bibliographic citations
Cordova, R., Flores, A. (2023). Impacto de la gestión de inventario en la rentabilidad de la empresa Corporación Cerámicos Marcort S.A.C. en 2022 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669927
Cordova, R., Flores, A. Impacto de la gestión de inventario en la rentabilidad de la empresa Corporación Cerámicos Marcort S.A.C. en 2022 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669927
@misc{renati/409123,
title = "Impacto de la gestión de inventario en la rentabilidad de la empresa Corporación Cerámicos Marcort S.A.C. en 2022",
author = "Flores Aguirre, Asaf Raul",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of this professional proficiency work is to know the impact on profitability generated by inventory management in the company Corporación Cerámicos Marcort S.A.C. in 2022. The research was carried out using a mixed descriptive field approach. The analysis of the problem was made up of the analysis of financial data, meetings with company personnel covering 30 consultations in total, interviews with experts with a contribution of 11 questions considering the dependent and independent variables and visits to the warehouse. A process of analysis of the financial statements was carried out, with the use of financial indicators, graphs and informative tables. A significant value was observed in the Merchandise account (overstock), variations in its indicators, low turnover of its inventories, decrease in gross margin, slight increase in net margin and suitable alternatives for an PYME company were established. The work was complemented based on theoretical contributions and applications in national and international research work, in addition to the experiences of the experts. The data was processed and the Just in Time tool is the best fit. Factors were established and a comparison was made. The research concludes that this tool allows the levels of excess inventory to be reduced and the use of resources is optimized, generating an increase in profitability for a medium-term and long-term scenario.
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