Impacto de la gestión de inventarios en los estados financieros de las compañías del sector ferretero de la ciudad de Guayaquil basado en la teoría de las restricciones.

Abstract

The present research project based its study within the inventory process, with the help of the theory of restrictions (TOC) that aims to improve the management of the process. It was structured with the following objectives: to identify, through a theoretical framework, the importance of inventory processes and TOC, to evaluate the impact of the application of correct inventory management based on indicators within the financial statements and to propose a design to improve the processes of inventories based on the theory of restrictions for correct decision making. The research was developed in the hardware market, taking as a case study the company Bolco SA, using a quantitative study, techniques such as observation of the process and the tool for continuous improvement, theory of restrictions. Process constraints were identified and strategies were established as guidelines for the projections of the cash flow, statement of financial position and income statement for the years 2018 and 2019, demonstrating the acceptance of the project's hypothesis, obtaining verifiable profitability for the company. Furthermore, the relationship between the ratios of inventory days in the company's profitability was demonstrated through a correlation and dispersion diagram, revealing the affectation of one variable over another. In conclusion, the improvement designs of the processes based on flowcharts proposed for Bolco SA, It is available to management and must be measured so that the company takes action and achieves financial returns to grow.