Gestión logística y su incidencia en la rentabilidad de la empresa Inversiones Chávez S.A.C., Trujillo 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El estudio se realizó con el objetivo de evaluar la incidencia de la gestión logística en la rentabilidad de la empresa Inversiones Chávez S.A.C. en Trujillo durante el año 2023. Sigue un enfoque mixto, es decir, cualitativo y cuantitativo. La metodología empleada incluye el análisis de datos financieros y encuestas aplicadas a 33 colaboradores de las áreas clave de la empresa, como logística, contabilidad y administración. Así mismo, se realizó una entrevista a la gerencia general, haciendo uso de herramientas como diagramas de flujo y el diagrama Ishikawa permitiendo identificar las causas críticas que afectan la rentabilidad. Los resultados revelaron que la gestión logística del 2023 presentó deficiencias, principalmente en las compras de emergencias y falta de procedimientos estandarizados, afectando negativamente la rentabilidad. A través de la mejora en los procesos de abastecimiento, almacenamiento y distribución, se proyecta un aumento del 76% en la utilidad neta de la empresa, incrementándose de S/. 178,448 a S/. 314,599. En conclusión, la optimización de la gestión logística tiene una incidencia significativa en la rentabilidad, demostrando que entre las variables hay una relación significativa, positiva y directa con p<0.05 y rho de Spearman de 0.513, también se determinó mediante el análisis de regresión lineal que por cada unidad de mejora en la gestión logística se mejora 0.681 veces a la rentabilidad, destacando la importancia de implementar controles más eficientes.
ABSTRACT The study was conducted to assess the impact of logistics management on the profitability of Inversiones Chávez S.A.C. in Trujillo during the year 2023. It follows a mixed approach, encompassing both qualitative and quantitative methods. The methodology employed includes financial data analysis and surveys administered to 33 employees from key company areas such as logistics, accounting, and administration. Additionally, an interview with general management was conducted, and tools such as flowcharts and the Ishikawa diagram were used to identify critical causes impacting profitability. The results revealed that logistics management in 2023 showed deficiencies, primarily in emergency purchases and a lack of standardized procedures, negatively impacting profitability. Through improvements in sourcing, storage, and distribution processes, a 76% increase in the company's net profit is projected, rising from S/. 178,448 to S/. 314,599. In conclusion, optimizing logistics management has a significant impact on profitability, demonstrating a significant, positive, and direct relationship among the variables, with p<0.05 and a Spearman's rho of 0.513. Linear regression analysis also determined that for each unit of improvement in logistics management, profitability increases by 0.681 times, underscoring the importance of implementing more efficient controls.
ABSTRACT The study was conducted to assess the impact of logistics management on the profitability of Inversiones Chávez S.A.C. in Trujillo during the year 2023. It follows a mixed approach, encompassing both qualitative and quantitative methods. The methodology employed includes financial data analysis and surveys administered to 33 employees from key company areas such as logistics, accounting, and administration. Additionally, an interview with general management was conducted, and tools such as flowcharts and the Ishikawa diagram were used to identify critical causes impacting profitability. The results revealed that logistics management in 2023 showed deficiencies, primarily in emergency purchases and a lack of standardized procedures, negatively impacting profitability. Through improvements in sourcing, storage, and distribution processes, a 76% increase in the company's net profit is projected, rising from S/. 178,448 to S/. 314,599. In conclusion, optimizing logistics management has a significant impact on profitability, demonstrating a significant, positive, and direct relationship among the variables, with p<0.05 and a Spearman's rho of 0.513. Linear regression analysis also determined that for each unit of improvement in logistics management, profitability increases by 0.681 times, underscoring the importance of implementing more efficient controls.
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Keywords
Gestión logística, Rentabilidad, Cadena de suministros