Diagnóstico y mejoramiento del proceso de gestión de inventarios para la optimización del capital de trabajo en la empresa Baterías Delta.

Abstract

The project used an analysis on the management of inventories of the company Baterias Delta, being its main economic activity the commercialization of batteries; Its administration has the characteristic of empirically managing the control of inventory, generating problems of over-stock or stock breakdown, in addition to retaining investment already paid to the supplier or what is known as trapped box. Therefore, a model of inventory management is proposed that allows to improve both the investment in the purchase of goods and in working capital, in addition to being able to satisfy through an adequate level of service the requirements of the clients. The proposal entails the ABC classification of inventories, the method of forecasting ordinary least squares, a policy of continuous revision (s, Q), the reorder point model, Japanese "S" control techniques and management indicators. A permanent review allows you to know at any time the fair amount of inventory in the warehouse, in order to determine when the new order should be requested. Considering a service level of 95%, an improvement in the company's liquidity of 10% was obtained. In terms of working capital, this indicator increased to USD 24,826.31 with the proposal of the inventory management model. With the financial analysis developed it was possible to show that the Delta Battery company with the proposed model would obtain a TIR of 66.10% and a NPV of USD 62,931.42, achieving favorable results and a constantly positive cash flow, recovering the money invested in the second year of the implementation.