Gestión del inventario y su impacto en la liquidez y rentabilidad del negocio avícola de Luis Angel León Tacuri (2022-2023)

Abstract

This study is focused on analyzing the impact of inventory management in 2022 and 2023 of Luis Ángel León Tacuri's poultry business "Su Pollería". In the poultry sector, where products are perishable, it is important to carry out proper inventory management to avoid economic losses and ensure the development in terms of profitability and sustainability of the business. The main purpose of this study is to determine how the management of this account affects liquidity and profitability through the application of financial indicators, which in turn serve as a basis to propose strategies aimed at optimizing inventory control, for this purpose, the processes of purchase, storage, rotation and sale of products in the poultry establishment were examined. It is important to consider that, due to the nature of this industry, a continuous monitoring of incoming and outgoing flows is necessary to avoid inconveniences, such as losses or damages, which may threaten the financial accounting welfare. In this sense, the case study seeks to address the latent problem in the business and, based on its analysis, to propose the development of an internal inventory control system in order to improve processes, activities, profitability and liquidity. In the methodological framework, a quantitative and qualitative approach was applied, where financial records, such as balance sheets and income statements, were analyzed. Likewise, a positivist paradigm oriented to the search for absolute truths was used, employing a deductive research method. As for the techniques to collect information, surveys were applied with closed questions addressed to the establishment's work team that are directly linked to the inventory, thus allowing to know the strategies they applied and the possible problems and challenges they face. Within the context of this business, poor inventory management has led the place to face problems such as lack of knowledge about the availability and proper handling of merchandise. A possible deficient management of the establishment's resources was also evidenced, since another of the problems reflected from the application of financial indicators was a low degree of knowledge related to the profitability generated by the assets in the business “Su Pollería”. The document ends with the recommendations proposed from the conclusions that have been generated, and that allow improving the management of inventories. At the same time, a proposal is made for the implementation of an Internal Inventory Control System created through the Excel program that allows a more efficient registration of the inputs and outputs of the merchandise, and thus to know the amount of inventory available for sale and thus avoid losses due to excesses of this account. The main objective of this proposal is to contribute to optimize the profitability of the business, as well as to allow trend analysis and statistics that the system provides through a dashboard from a database that is fed as the movements of the business are recorded.