Modelo de gestión de inventario para reducir costos logísticos de materia prima en ARY Servicios Generales S.A.C., 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
Este estudio tuvo objeto de estudio a la empresa ARY Servicios Generales S.A.C., ubicada
en la ciudad de Trujillo, Su principal actividad es la producción y comercialización de
productos de limpieza bajo la marca "Frescor", que incluye más de 25 productos. se enfocó
en implementar un modelo de gestión de inventario para disminuir los costos logísticos
asociados con el manejo de materias primas. Se identificaron deficiencias en la gestión de
compras, almacén e inventario, evidenciadas por el control manual del inventario, la falta de
un sistema de rotación eficiente y la ausencia de clasificación de ítems. El análisis ABC
reveló que, de 17 ítems evaluados, ocho fueron clasificados como “categoría A”, seis como
“categoría B” y tres como “categoría C”, reflejando su relevancia y rotación en el inventario.
La implementación del modelo de gestión “P”, que se basa en un sistema de revisión
periódica, logró reducir el costo total anual de S/. 16,490.14 a S/. 10,471.06, generando un
ahorro de S/. 6,019.08 equivalente al 36.5% en los costos.
Para evaluar la distribución normal de los datos de costos de inventario, se realizó una prueba
de normalidad de Shapiro-Wilk. Los resultados indicaron que tanto los costos de inventario
pretest (W = 0.8008, p-value = 7.04e-06) como postest (W = 0.80936, p-value = 1.068e-05)
no siguen una distribución normal, dado que los p-valores son menores a 0.05. Debido a
esto, se utilizó la prueba no paramétrica de Wilcoxon, que mostró un p-valor de 1.974e-08,
confirmando una reducción significativa en los costos de inventario tras la implementación
del modelo “P”. Este resultado valida la hipótesis (H1) y demuestra la eficacia del modelo.
This study focused on ARY Servicios Generales S.A.C., located in Trujillo. Its main activity is the production and commercialization of cleaning products under the brand "Frescor," which includes more than 25 products. The focus was on implementing an inventory management model to reduce the logistics costs associated with handling raw materials. Deficiencies were identified in the management of purchases, storage, and inventory, evidenced by manual inventory control, the lack of an efficient rotation system, and the absence of item classification. The ABC analysis revealed that, of the 17 items evaluated, eight were classified as "category A," six as "category B," and three as "category C," reflecting their relevance and rotation in the inventory. The implementation of the “P” management model, which is based on a periodic review system, achieved a reduction in the annual total cost from S/. 16,490.14 to S/. 10,471.06, resulting in a saving of S/. 6,019.08, equivalent to a 36.5% reduction in costs. To assess the normal distribution of inventory cost data, a Shapiro-Wilk normality test was conducted. The results indicated that both pretest (W = 0.8008, p-value = 7.04e-06) and posttest (W = 0.80936, p-value = 1.068e-05) inventory costs do not follow a normal distribution, as the p-values are less than 0.05. Therefore, the non-parametric Wilcoxon test was used, which showed a p-value of 1.974e-08, confirming a significant reduction in inventory costs after the implementation of the “P” model. This result validates hypothesis (H1) and demonstrates the effectiveness of the model.
This study focused on ARY Servicios Generales S.A.C., located in Trujillo. Its main activity is the production and commercialization of cleaning products under the brand "Frescor," which includes more than 25 products. The focus was on implementing an inventory management model to reduce the logistics costs associated with handling raw materials. Deficiencies were identified in the management of purchases, storage, and inventory, evidenced by manual inventory control, the lack of an efficient rotation system, and the absence of item classification. The ABC analysis revealed that, of the 17 items evaluated, eight were classified as "category A," six as "category B," and three as "category C," reflecting their relevance and rotation in the inventory. The implementation of the “P” management model, which is based on a periodic review system, achieved a reduction in the annual total cost from S/. 16,490.14 to S/. 10,471.06, resulting in a saving of S/. 6,019.08, equivalent to a 36.5% reduction in costs. To assess the normal distribution of inventory cost data, a Shapiro-Wilk normality test was conducted. The results indicated that both pretest (W = 0.8008, p-value = 7.04e-06) and posttest (W = 0.80936, p-value = 1.068e-05) inventory costs do not follow a normal distribution, as the p-values are less than 0.05. Therefore, the non-parametric Wilcoxon test was used, which showed a p-value of 1.974e-08, confirming a significant reduction in inventory costs after the implementation of the “P” model. This result validates hypothesis (H1) and demonstrates the effectiveness of the model.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History