Implementación de un modelo de clasificación de inventarios ABC y determinación de las cantidades optimas de pedidos de los productos pesqueros en la pescadería A.V.G del Mar Barranquilla
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Fecha
2021
Autores
Villarreal Fernández, Miguel
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Ediciones Universidad Simón Bolívar
Facultad de Ingenierías
Facultad de Ingenierías
Resumen
Los inventarios son una parte fundamental de todas las actividades y procesos de las empresas, debido a que estos suelen ser la base principal de sus movimientos económicos, es por ello que sobre este activo recae tanta importancia y no se puede dejar sin algún tipo de control, porque toda empresa sin importar su tamaño o naturaleza, si posee un inventario físico, ya tendrá problemas asociados a la gestión del inventario y al tener este tipo de problemas el siguiente paso es solucionarlo, porque de lo contrario se incurrirá a costos elevados y estos afectaran la rentabilidad de cualquier empresa, tenemos que tener en cuenta que los costos totales de inventarios son reducibles y para eso se realizan diferentes estrategias de gestión. Este documento presenta la implementación de un modelo de clasificación de inventarios ABC y la determinación de las cantidades optimas de pedidos mediante el modelo EOQ, como posibles soluciones a los problemas de inventarios generados en la pescadería AVG del mar, estos problemas van desde la perdida por caducidad del producto, los problemas asociados al no conocer la ubicación de estos productos en los congeladores de la compañía y la pérdida de clientes, por lentitud en el servicio o por no tener en el inventario el producto deseado, lo que llevaría a la perdida de la venta.
Para la determinación de la clasificación ABC en la pescadería se seleccionó el impacto en las ventas como factor principal, la muestra para implementar la clasificación ABC, se identificó mediante observación directa dando como resultado 65 productos que fueron digitalizados en Excel, esta base de datos fue alimentada mediante la digitación de las ventas y entradas diarias hasta la fecha de corte, para dar como resultado final 82 productos pesqueros los cuales estaban en el inventario digital y físico de la pescadería AVG del mar el día 30 de abril del 2021, para el cálculo de las cantidades optimas de pedido, el costo total de inventario y demás formulas del modelo EOQ, estas se realizaron de manera individual (cada producto)
dándole prioridad a los productos de categoría A y de categoría B, determinados
con anterioridad por el método de clasificación ABC, los productos de la categoría
C serán chequeados cada 15 días y dependiendo del cantidad presente de cada
uno de los productos pesqueros de esta categoría se tomara la acción de realizar
el pedido o no, teniendo como premisa el no dejar que un producto llegue a 0 Kg o
unidades según sea la lectura de este. Con las técnicas mencionadas con
anterioridad, se propone una nueva política de inventarios para la pescadería.
Las metodologías que se propone para la resolución de los problemas son claras y
tienen facilidad de réplica para inventarios similares al de objeto de estudio, lo
propuesto permitirá reducir los costos asociados al inventario, se logra saber de
manera consistente los productos y la cantidad que hay en el inventario, al conocer
estos datos y realizar la gestión del inventario con los parámetros determinados en
el modelo EOQ y la clasificación ABC, se mejorara el servicio al cliente y la
rentabilidad de la empresa.
Inventories are a fundamental part of all activities and processes of companies, because these are usually the main basis of their economic movements, that is why this asset is so important and cannot be left without some type of control , because every company regardless of its size or nature, if it has a physical inventory, it will already have problems associated with inventory management and having this type of problem the next step is to solve it, because otherwise it will incur high costs and these affect the profitability of any company, we have to take into account that the total costs of inventories are reducible and for that different management strategies are carried out. This document presents the implementation of an ABC inventory classification model and the determination of the optimal quantities of orders through the EOQ model, as possible solutions to the inventory problems generated in the AVG DEL MAR fishmonger, these problems range from the loss of the product, the problems associated with not knowing the location of these products in the company's freezers and the loss of customers, due to slow service or not having the desired product in inventory, which would lead to the loss of the sale. To determine the ABC classification in the fishmonger, the impact on sales was selected as the main factor, the sample to implement the ABC classification was identified by direct observation, resulting in 65 products that were digitized in Excel, this database was fed by entering the sales and daily entries until the cut-off date, to give as a final result 82 fish products which were in the digital and physical inventory of the AVG del mar fishmonger on April 30, 2021, for the calculation of the optimal order quantities, the total cost of inventory and other formulas of the EOQ model, these were carried out individually (each product) giving priority to products of category A and category B, previously determined by the classification method ABC, Category C products will be checked every 15 days and depending on the present quantity of each of the fish products in this category, the action of placing the order or not will be taken, taking as a premise not to let a product reach 0 Kg or units depending on the reading of this. With the aforementioned techniques, a new inventory policy for fishmongers is proposed. The methodologies proposed for solving the problems are clear and are easy to replicate for inventories similar to the object of study, the proposal will allow to reduce the costs associated with the inventory it is possible to consistently know the products and the quantity that there are In the inventory, by knowing this data and performing inventory management with the parameters determined in the EOQ model and the ABC classification, customer service and profitability of the company will be improved.
Inventories are a fundamental part of all activities and processes of companies, because these are usually the main basis of their economic movements, that is why this asset is so important and cannot be left without some type of control , because every company regardless of its size or nature, if it has a physical inventory, it will already have problems associated with inventory management and having this type of problem the next step is to solve it, because otherwise it will incur high costs and these affect the profitability of any company, we have to take into account that the total costs of inventories are reducible and for that different management strategies are carried out. This document presents the implementation of an ABC inventory classification model and the determination of the optimal quantities of orders through the EOQ model, as possible solutions to the inventory problems generated in the AVG DEL MAR fishmonger, these problems range from the loss of the product, the problems associated with not knowing the location of these products in the company's freezers and the loss of customers, due to slow service or not having the desired product in inventory, which would lead to the loss of the sale. To determine the ABC classification in the fishmonger, the impact on sales was selected as the main factor, the sample to implement the ABC classification was identified by direct observation, resulting in 65 products that were digitized in Excel, this database was fed by entering the sales and daily entries until the cut-off date, to give as a final result 82 fish products which were in the digital and physical inventory of the AVG del mar fishmonger on April 30, 2021, for the calculation of the optimal order quantities, the total cost of inventory and other formulas of the EOQ model, these were carried out individually (each product) giving priority to products of category A and category B, previously determined by the classification method ABC, Category C products will be checked every 15 days and depending on the present quantity of each of the fish products in this category, the action of placing the order or not will be taken, taking as a premise not to let a product reach 0 Kg or units depending on the reading of this. With the aforementioned techniques, a new inventory policy for fishmongers is proposed. The methodologies proposed for solving the problems are clear and are easy to replicate for inventories similar to the object of study, the proposal will allow to reduce the costs associated with the inventory it is possible to consistently know the products and the quantity that there are In the inventory, by knowing this data and performing inventory management with the parameters determined in the EOQ model and the ABC classification, customer service and profitability of the company will be improved.
Descripción
Palabras clave
Clasificación de inventarios ABC, Modelo EOQ, Método deductivo, Costo total de inventario, Control de inventario
