Gestión de inventario y su incidencia en la rentabilidad de la empresa Motorgab SAC, Huamachuco 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo por objetivo general establecer la incidencia de la gestión de inventario en la rentabilidad de la empresa MOTORGAB SAC, Huamachuco 2022. El tipo de investigación fue aplicada, de diseño no experimental, de corte transversal, descriptiva. La población fue la empresa MOTORGAB SAC, la técnica fue la encuesta y el análisis documentario y los instrumentos fueron el cuestionario y la ficha de registro documental. Las variables son la gestión de inventario y rentabilidad, en los resultados, se analizó la gestión de inventario mediante un cuestionario y ficha de registro documental, además se realizó un cálculo de la rotación de inventario y se halló que en promedio la rotación es cada 9 meses, todo ello ayudó a concluir que la gestión de inventario de la empresa es deficiente. Por otro lado, se examinó la rentabilidad, donde se encontró que ha disminuido de manera sustancial del periodo 2021 al 2022 esto debido al aumento de la mercadería en un 164.70% lo que ocasionó costos excesivos para el mantenimiento de inventario y otros factores como mantener mercadería obsoleta, pérdida de clientes, entre otros. Es así que se realizó una propuesta de mejora para la empresa y finalmente se concluyó que se tiene un valor de significancia de 0.031, siendo menor que 0.05 lo que permite afirmar que la Gestión de inventarios incide de manera significativa en la Rentabilidad de la empresa, además se demostró mediante la ficha de registro documental que la gestión de inventario incide positivamente en la rentabilidad de la empresa Motorgab SAC, Huamachuco 2022.
ABSTRACT The general objective of this research was to establish the impact of inventory management on the profitability of the company MOTORGAB SAC, Huamachuco, 2022. The type of research was applied, non-experimental, cross-sectional, descriptive design. The population was the company MOTORGAB SAC, the technique was the survey and documentary analysis and the instruments were the questionnaire and the documentary analysis sheet. The variables are inventory management and profitability, in the results, inventory management was analyzed through a questionnaire and documentary record sheet, in addition a calculation of inventory rotation was carried out and it was found that on average the rotation is every 9 months, all of this helped to conclude that the company's inventory management is deficient. On the other hand, profitability was examined, where it was found that it has decreased substantially from the period 2021 to 2022, due to the increase in merchandise by 164.70%, which caused excessive costs for inventory maintenance and other factors such as maintaining merchandise. obsolete, loss of customers, among others. Thus, an improvement proposal was made for the company and finally it was concluded that it has a significance value of 0.031, being less than 0.05, which allows us to affirm that Inventory Management has a significant impact on the profitability of the company. In addition, it was demonstrated through the documentary analysis sheet that inventory management has a positive impact on the profitability of the company Motorgab SAC, Huamachuco 2022.
ABSTRACT The general objective of this research was to establish the impact of inventory management on the profitability of the company MOTORGAB SAC, Huamachuco, 2022. The type of research was applied, non-experimental, cross-sectional, descriptive design. The population was the company MOTORGAB SAC, the technique was the survey and documentary analysis and the instruments were the questionnaire and the documentary analysis sheet. The variables are inventory management and profitability, in the results, inventory management was analyzed through a questionnaire and documentary record sheet, in addition a calculation of inventory rotation was carried out and it was found that on average the rotation is every 9 months, all of this helped to conclude that the company's inventory management is deficient. On the other hand, profitability was examined, where it was found that it has decreased substantially from the period 2021 to 2022, due to the increase in merchandise by 164.70%, which caused excessive costs for inventory maintenance and other factors such as maintaining merchandise. obsolete, loss of customers, among others. Thus, an improvement proposal was made for the company and finally it was concluded that it has a significance value of 0.031, being less than 0.05, which allows us to affirm that Inventory Management has a significant impact on the profitability of the company. In addition, it was demonstrated through the documentary analysis sheet that inventory management has a positive impact on the profitability of the company Motorgab SAC, Huamachuco 2022.
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Keywords
Gestión de inventarios, Rentabilidad, Indicadores financieros