Relación entre la rotación de inventarios y el pronóstico de ventas en la empresa "xyz" durante los periodos 2023-2024.

Abstract

This research analyzes the relationship between inventory turnover and sales forecasting in the company “XYZ” during the 2023–2024 periods, within the province of El Oro. It was identified that inadequate inventory management, combined with empirical sales estimation methods, has led to significant deviations in financial planning, directly affecting the company's profitability and operational efficiency. The study was developed using a quantitative approach, with a non-experimental and correlational design, applying techniques such as document analysis, interviews, and financial indicators like inventory turnover, average stock. The results show that, although the company presents acceptable inventory turnover levels, the lack of technical tools for forecasting sales causes overestimations above 20% in some months, leading to issues such as overstock or stockouts. It is concluded that there is a direct relationship between poor commercial planning and ineffective inventory management, which compromises the optimal use of financial resources. This study led to a series of recommendations aimed at improving financial efficiency. These include the implementation of basic statistical methods such as moving averages or trend models, the integration of automated accounting systems, and the adoption of more rigorous inventory controls. These suggestions are intended to provide practical tools that strengthen decision-making within the company and may serve as a reference for organizations with similar characteristics.