Control de inventarios y su incidencia en la rentabilidad de la confitería y plásticos Reina del Cisne en su periodo contable 2023.

Abstract

The present case analysis titled "Inventory Control and its Impact on Profitability" addresses how efficient inventory management influences the profitability of the company "Confitería y Plásticos Reina del Cisne" during the 2023 accounting period. Through a detailed methodological approach, the policies and processes of inventory control and their impact on the company's financial results are analyzed. The study highlights the importance of inventory control in maintaining an optimal balance between supply and demand, avoiding both excess inventory and stockouts, which can negatively affect the company's profitability and competitiveness. Additionally, it emphasizes the need to implement effective control systems that provide accurate and up-to-date information for strategic decision-making. In the context of the company studied, poor inventory management has led to issues such as the accumulation of stagnant products, stockouts, and tax risks, which have affected the company's liquidity and ability to meet its financial objectives. The document concludes with recommendations to improve inventory control, proposing the implementation of demand forecasting methods and the use of more precise control systems that can help optimize the company's profitability.