Gestión y control de inventarios para la toma de decisiones en la empresa Viglac

Abstract

Nowadays, a company must have an inventory management and control model since it is a tool that allows the clear and accurate details of the different products, raw materials, and other resources available at any given time. In this sense, the objective of this study is to diagnose inventory management and control for decision-making in the company VIGLAG. The research was descriptive, non-experimental, and explanatory, approached under a qualitative/quantitative approach through a case study in which actors such as the accountant, the manager, and the suppliers contributed. A structured interview with open-ended questions and an observation form were also applied. The most relevant results showed that the operation of this business organization manages three types of inventories: raw material, finished products, and products in process; each one of them keeps an updated accounting record, being reliable and accurate information when making decisions in the face of a conflict or problematic situation that could condition the production line. The management of this information is based on the FIFO model (first in, first out) and the standard costing system. It is concluded that VIGLAG has acceptable inventory control and management, using innovative tools that adapt to the changing needs of the market, which allows taking advantage of the raw material and not generating economic losses.

Keywords: inventory, management, control, model, decisions.