Políticas de control de inventarios y su importancia en la elaboración de presupuestos de producción.

Abstract

This research is based on the interest of analyzing inventory control policies and their importance in preparing production budgets within a company. Inventory policies play a significant role in an organization, since they are strategies that allow maintaining the level of stocks efficiently, in turn reducing maintenance costs and improving the quality of service to customers. They also play a specific role in the production department, since it is expected to maximize raw material inventories, in addition to having finished product inventories to stabilize the company's production levels. The objective of the production budgets is to reach a balance between the units to be produced and what is going to be sold, it seeks to determine the units to be produced of some product to satisfy the estimated sales and the final inventory. For the preparation of the production budget the sales budget must be considered, the desired final inventory; according to the inventory policies that are applied and finally the existing initial inventory. The study methodology is descriptive, bibliographic and documentary, since information was collected from books and scientific articles; Likewise, the formula for projected production was applied to the development of the case study. The results and conclusions obtained from the research reflect the importance of inventory control policies in the production area of ​​a company.