Propuesta de un modelo matemático de valoración de inexactitud en el registro de inventarios (IRI) por medio de las variables que lo ocasionan en empresas retail

Abstract

Retail companies are part of an important sector for the economic development in every country. This study aims to help this sector to minimize the inventory breach generated between the physical audit record and the system record, avoiding possible company losses due to an elevated Inventory Record Inaccuracy (IRI), that could change the company’s book value, increase its economic losses, and provide a bad customer service. This study is oriented to build a mathematical model able to evaluate IRI and Difference between records through variables that are part of the retail environment, such as: quantity of sale of an item, cost, physical audit period, variety of products, product returns, sale price, and quantity sold. These variables are considered as independent variables for this study, and besides of being part of the mathematical model, they also will be presented in order of influence over the dependent variables previously mentioned. The results obtained thru the identification of the factors that generate IRI in retail companies, along with the mathematical model of IRI evaluation, determine that the variables to consider are: sales, inventory rotation, customer returns, and supplier returns. The last one being the main factor to consider because it’s been proved to take place in both dependent variables in this study: IRI and Difference between records. The results were obtained after performing statistical tests in the SPSS program in its 25 version